ABSTRAKWagini, Dara Andalas, Karona Cahya Susena; Penelitian ini bertujuan untuk melihat pengaruh pendapatan dan beban terhadap pajak dengan laba sebelum pajak sebagai variabel intervening. Data yang digunakan dalam penelitian ini merupakan data sekunder berupa laporan keuangan periode tahun 2010-2017. Metode pengujian data menggunakan analisis regresi linear berganda dengan uji t, uji F, dan uji koefisien determinasi. Hasil penelitian menunjukkan bahwa pendapatan secara langsung berpengaruh negative dan tidak signifikan terhadap pajak, dengan pengaruh total -1.400 dan tingkat signifikansi 5,7%. Sedangkan secara tidak langsung, pendapatan memiliki pengaruh yang positif dan signifikan terhadap pajak melalui laba sebelum pajak sebagai variabel intervening, dengan pengaruh total 1.401 dan tingkat signifikansi 0,07%. Beban secara langsung memiliki pengaruh yang positif dan signifikan terhadap pajak, dengan pengaruh total 1.064 dengan tingkat signifikansi 3,6%. Sedangkan secara tidak langsung beban juga memiliki pengaruh yang positif dan signifikan terhadap pajak dengan laba sebelum pajak sebagai variabel intervening, dengan pengaruh total 1.401 dengan tingkat signifikansi 0,07%. Hasil analisis dapat disimpulkan bahwa laba sebelum pajak tepat digunakan sebagai variabel intervening untuk melihat pengaruh antara pendapatan, beban terhadap laba sebelum pajak karena dapat memberikan kontribusi pengaruh sebesar 94%.Artinya, pajak yang harus dibayarkan oleh PT. Bank Bengkulu dipengaruhi oleh tiga factor penting, yaitu pendapatan, beban dan laba sebelum pajak. ABSTRACT Wagini, Dara Andalas, Karona Cahya Susena;This study aims to look at the effect of income and burden on taxes with pre-tax profit as an intervening variable. The data used in this study is secondary data in the form of financial statements for the period 2010-2017. Data testing method uses multiple linear regression analysis with t test, F test, and test coefficient of determination. The results showed that income directly had a negative and not significant effect on taxes, with a total effect of -1.400 and a significance level of 5.7%. Whereas indirectly, income has a positive and significant effect on taxes through pre-tax profit as an intervening variable, with a total influence of 1,401 and a level of significance of 0.07%. Direct expenses have a positive and significant effect on taxes, with a total influence of 1,064 with a significance level of 3.6%. Whereas indirectly the burden also has a positive and significant effect on tax with pre-tax profit as an intervening variable, with a total influence of 1,401 with a significance level of 0.07%. The results of the analysis can be concluded that profit before tax is rightly used as an intervening variable to see the effect of income, expense on pre-tax profit because it can contribute influence by 94%. That is, the tax that must be paid by PT. Bank Bengkulu is influenced by three important factors, namely income, expenses and pre-tax profits. LATAR BELAKANGLaporan keuangan dapat menyajikan informasi tentang...
Indonesia merupakan Negara agraris, dimana penduduknya sebagian besar merupakan petani. Indonesia dianugrahi Sumber Daya Alam yang sangat berlimpah akan tetapi kondisi yang sangat menguntungkan itu berbanding terbalik dengan keadaan Indonesia sekarang ini. Pertanian memiliki produktifitas tenaga kerja yang rendah dan juga didominasi oleh tenaga kerja tidak dibayar (pekerja keluarga), sehingga pertumbuhan yang terjadi pada lapangan usaha ini belum mampu memberikan manfaat banyak terhadap kesejahteraan masyarakat (petani). Hal ini dapat kita lihat di desa Sukasari kecamatan Periukan kabupaten Seluma. Potensi pertaniannya belum dimaksimalkan dengan baik, maka kami team pengabdian dari Fakultas Ekonomi Univeristas Dehasen membagi informasi dan ilmu bagaimana memaksimalkan potensi alam dari desa Sukasari ini. Diharapakan pengabdian ini dapat memberikan kontribusi kepada warga sekitar yang diberikan materi tentang kewirausahaan dan pemaksimalan potensi desa. Tentu desa Sukasari memiliki potensi yang besar untuk memaksimalkan hasil dari Sumber Daya Manusianya.yaitu dengan memanfaatkan potensi kelapa dan serai
This study aims to conduct and see the overall organizational picture of the Bengkulu City Water Supply Company (PDAM) performance appraisal using the Balanced Scorecard approach. seen from four perspectives, namely: financial perspective, customer perspective, internal business perspective, and learning and growth perspective. From the results of research on the Performance Measurement of Regional Drinking Water Companies (PDAMs) Bengkulu City using the Balanced Scorecard approach from a financial perspective through current ratios, profit margins, operation ratios, return on investment shows that the company's financial performance is in good condition. For performance measurement based on customer perspective from customer acquistion, customer retention, customer satisfaction, customer satisfaction can be said to be good. Furthermore, the relationship / coleration of performance based on the perspective of internal business processes on the variables of motivation, alignment power, has a level of influence of 50.9% with a significance level of <5% or 0%, but for trainings it has a significance level of below 5% or equal to 0%. Whereas for performance based on the perspective of learning and growth on employee satisfaction, employee retention, productivity makes a positive contribution to the improvement of the company's economy.
<p><em>Tourism is one of the mainstays to obtain the country's foreign exchange and its development is expected to spur Indonesia's economic growth. Every area in Indonesia has the potential to be used as a tourist attraction, as well as the area of Bengkulu City which has exotic marine tourism, namely in Tikus Island. The purpose of this study was to analyze the effect of Electronic Word of Mouth (eWOM) on tourist visiting decisions to Tikus Island and to analyze the influence of Destination Image on tourist visiting decisions to Tikus Island and to analyze which variables had the most dominant influences of visiting tourists to Tikus Island. This research also has an output target that is expected to be achieved, including this research can provide input for the government and employers to find out Electronic Word Of Mouth (eWOM) and Destination Image so that it can ultimately increase tourist interest.. This research was conducted in the area of tourist objects that are often visited by local and outside tourists in the city of Bengkulu. The sampling method in this study is a survey using a cross sectional questionnaire and the sample used is 385 respondents. The results of the research are Concern for Other independent variables, Helping the company and destination image partially have significant positive influence on visiting decisions. While Expressing positive filling variables did not have a significant effect on visiting decisions. However, simultaneously Concern for Other, Expressing positive filling, Helping the company and the destination image have a significant positive effect on the dependent variable of visiting decisions. While the destination image variable is considered as the dominant variable in influencing tourists visiting decisions to Tikus island Bengkulu</em></p><p><strong><em>Keywords</em></strong><em>: Consumer Satisfaction, Destination Image</em><em>, </em><em>Electronic Word </em><em>o</em><em>f Mouth, Visiting Decision</em><em></em></p>
The purpose of this study is to determine the financial statements of randy variasi store in Sukamakmur Village, Marga Sakti Sebelat Sub-District, North Bengkulu, whether it includes Financial Accounting standards for micro, small, Medium Entites (SAK EMKM). This type of research is descriptive and comparative. The data analysis technique used is a qualitive method, namely the theoretical concept and description of the object of research as well as a comparison of the two presentations of the research results by collecting financial data made by the store. The research found that the store has not compiled and presented financial reports in accordance with the provisions of the financial accounting Standards for Micro Small and Medium Entites (SAK-EMKM), the store is supposed to presents 3 (three) types of financial statements, namely statements in practive, Randy Variasi Store only provides monthly cash statements and annual cash reports.
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