Maulana, Fajar
Department of Aquaculture, Faculty of Fisheries and Marine Science, Bogor Agricultural University

Published : 2 Documents
Articles

Found 2 Documents
Search

INFLATION AND NUMBER OF TAXABLE ENTREPRENEURS (NTE) TOWARDS ADMISSION OF VALUE ADDED TAX (VAT) Sundari, Rima; Maulana, Fajar
TRIKONOMIKA Vol 17 No 2 (2018): December Edition
Publisher : Faculty of Economics and Business, University of Pasundan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23969/trikonomika.v12i1.597

Abstract

This study aims is to determine the effect of macroeconomic variables on inflation and the Number of Taxable Entrepreneurs (NTE) both partially and simultaneously on the receipt of Value Added Tax (VAT). This study uses a quantitative approach. The sampling technique used is purposive sampling. The sample in this study were 3 KPPs in West Java that are KPP Majalaya, KPP Sukabumi, and KPP Tasikmalaya with monthly data of the research period July 2013 - June 2016, the number of sample data used was 108, and analyzed using multiple regression analysis. The results of the study show that inflation partially has a negative and significant effect on VAT receipts. While simultaneously inflation, the number of NTE has a positive and significant effect on VAT receipts
Analisis Pengaruh Knowledge Sharing Dalam Penerapan Sistem Manajemen Mutu Iso 9001:2008 Terhadap Kinerja Inovasi Dan Kinerja Karyawan Maulana, Fajar; Sularso, R Andi; Titisari, Purnamie
JURNAL MANAJEMEN DAN KEWIRAUSAHAAN Vol 6, No 1 (2018)
Publisher : University of Merdeka Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (247.139 KB) | DOI: 10.26905/jmdk.v6i1.2045

Abstract

Recently, the sugar industry is facing a very tight market competition. This condition encourages companies to improve quality and competitiveness immediately through improvement of  customer satisfaction consistently and continuously. The purpose of this research is to examine and discuss the effect of knowledge sharing in applying ISO 9001:2008 Quality Management System to the performance of employees innovation and performance at Jatiroto Sugar Factory. Data obtained through questionnaires as 130 respondents with proportional stratified random sampling. Data analysis uses The Structural Equation Modelling (SEM). The result of the research shows a significant influence between : 1) knowledge sharing on the implementation of ISO 9001:2008; 2) knowledge sharing on innovation performance, 3) knowledge sharing on employee performance, 4) implementation of ISO 9001:2008 on innovation performance, and 5) implementation of ISO 9001:2008 on employee performance. The indirect effect was found a significant in knowledge sharing on innovation performance through the application of ISO 9001:2008. However, there is no influence of knowledge sharing on employee performance through the application of ISO 9001:2008. https://doi.org/10.26905/jmdk.v6i1.2045