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JURNAL RELASI STIE MANDALA JEMBER
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Search results for , issue " Vol 15 (2012)" : 10 Documents clear
PENERAPAN PERENCANAAN PAJAK (TAX PLANNING) PAJAK PENGHASILAN PASAL 21 DENGAN GROSS UP METHOD Irmadariyani, Ririn
JURNAL RELASI STIE MANDALA JEMBER Vol 15 (2012)
Publisher : STIE Mandala Jember

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Abstract

Company tax subjects are taxed on their income and have to pay to the Tax Office (Kantor Kas Negara) baed on the tax regulation. Some companies would consider corporate income tax as a burden so that they would try to pay their tax as minimum as possible as long as allowed by law and tax regulation. Therefor, companies making tax planning as a starting point in tax management. One of method in corporate income tax planning article 21 is the gross up method. By this method, income tax article 21 paid by the permanent employees will be the same amount as the tax allowance given by the employer. This tax Allowance could be considered as a companys expense that could be deducted from the companys net income and at the end it will reduce the corporate income tax paid by the company.
ANALISIS FAKTOR.FAKTOR YANG MEMPENGARUHI PERILAKU KONSUMEN DALAM MENGGUNAKAN KERETA API SEBAGAI MODA TRANSPORTASI DI KABUPATEN JEMBER Supriadi, Supriadi; Salahuddin, Salahuddin
JURNAL RELASI STIE MANDALA JEMBER Vol 15 (2012)
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The lndonesian Railway Transportation Company (PT KA is one of the statecompanies which is engaged in transporlation mode, ln order to meet the needs ofconsumers, the company considers several factors that cause consumers interest in usingthe railway as a means of transportation facilities.Ihe purposes of this research are: a). To determine the effect of simultaneously orpartially independent factors such as the safety and security (x1), the convenience (x2),the ticket prices (x3), the railway station area (x4) and the timeliness (x5) on consumersbehavior in using this mode of transpoftation (Y) in Jember, b). To find the dominant,independent factors that influence consumers behavior in the use of this mode oftransportation (Y) in Jember.Based on the analysis, it is concluded that the simultaneous independent factors ofsafety and the security factors (x1), the convenience factors (x2), ticket prices factors (x3),the railway station area factors (x4) and the timeliness factors (x5) have the significanteffects on the dependent variable (Y) for the consumers behavior in using of the railwaytransporlation as their mode However. partially, independent factors of safety andsecurrty (x1), the convenience (x2), the ticket price (x3). the railway station area (x4)influence significantly to the consumers behavior while the trneltness factor (x5) has nosi gnific ant infl u ences./t ls suggesfed that The lndonesian Railway Transpoftation Company (Pf KN).especially the Operation Area lX ( DAOP lX) of Distrtct Jember pay more attentton andincrease the return on some of the factors that infltience corsr/,?ers behavior a-s weil asconsider other factors in addition to the above factors that also influence colrsu,r?ershehavior.
DETEKSI DAMPAK STRUKTURAL CUSTOMER RELATIONSHIP MANAGEMENT TERHADAP KEPUASAN DAN LOYALITAS PENDENGAR RADIO SWASTA DI KOTA JEMBER Dimyati, Dimyati
JURNAL RELASI STIE MANDALA JEMBER Vol 15 (2012)
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Penelitian ini bertujuan untuk menguji dampak : Customer Relationship Management (CRM) terhadap Kepuasan, CRM terhadap Loyalitas, dan Kepuasan terhadap Loyalitas pendengar radio swasta di kota Jember. Instrumen penelitian menggunakan kuesioner yang mencerminkan persepsi dan harapan pendengar radio swasta di kota Jember terhadap CRM yang diterapkan serta kepuasan dan loyalitas yang diterima dari radio swasta di kota Jember. CRM yang diteliti meliputi karyawan, acara, teknologi, kepercayaan, dan komunikasi. Populasi dalam penelitian ini adalah para pendengar radio swasta di Kota Jember. Metode sampling menggunakan purposive sampling dengan jumlah sampel 120 responden. Model analisis data menggunakan struktural equation modelling (SEM). Hasil analisis menunjukkan bahwa CRM berpengaruh positif signifikan terhadap kepuasan, CRM berpengaruh tidak signifikan terhadap loyalitas, dan kepuasan berpengaruh tidak signifikan terhadap loyalitas pendengar radio swasta di kota Jember.
ANALISIS USAHA AGRIBISNIS INDUSTRI TEMPE KEDELAI RUMAH TANGGA DI KABUPATEN JEMBER Rahmawati, Ratih
JURNAL RELASI STIE MANDALA JEMBER Vol 15 (2012)
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This research was intendend to identify the income of entrepreneurs of soybean-madetempe, analyze the feasibility of business development, calculate the efficiency ofproduction cost and agribusiness development strategy of soybean-made tempe homeindustries. The research was conducted in four villages, namely: Pagah, Tegalboto,Tegalbesar, Kaliputih, Jember Regency.The data used were primary data obtained from entrepreneur respandents and secondarydata from related agencies, the analyses used were income analysis, NPV (Net PresentValue) method, B/C Ratio method. IRR (lnternal Rate of Return), SYVOI (Strengfhs,Weaknesses, Opporlunity, Threat) analysis. The result showed that the income analysis ofsmall-scale buslness resulted higher value than that of large sca/e business, sensifivifyanalysis showed that the increasing prices of raw materids of soybean of small scalebusiness affected the decrease of soybean-made tempe sales.
PENGARUH LAPORAN KEUANGAN AUDITAN, RESIKO INVESTASI, DAN IMAGE PERUSAHAAN TERHADAP RESPON INVESTOR DALAM PENGAMBILAN KEPUTUSAN INVESTASI (STUDI KASUS PADA PERUSAHAAN INVESTASI DI JEMBER) Dwi Astuti, Diana
JURNAL RELASI STIE MANDALA JEMBER Vol 15 (2012)
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This research aims to know :(1) the influence of audited financial statements, investmen risk, and corporate image simultaneously on the response of investors in making investment decisions, (2) the influence of audited financial statements, investment risk, and the company as a partial image of the responce of investors in making investment decisions. To solve these problems, methods of analysis used were multiple linear regression analysis with the tools SPSS version 13.0 sofware. The results of the analysis : (1) audited financial statements, investment risk, and corporate image simultaneously have significant effect on the response of investors in making investment decisions ; (2) audited financial statements, investment risk, and corporate image partially have significant effect on the response of investors in making investmen decisions.
RESPON KONSUMEN TERHADAP KINERJA BAURAN PEMASARAN JASA PADA HOTEL BINTANG MULIA DIJEMBER Wulandari, Deasy
JURNAL RELASI STIE MANDALA JEMBER Vol 15 (2012)
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The stars-hote/s seryices in Jember are very competitive. They offer different interestingseryices to attract the customers. The hotel management should give more attention to theperformance of seryices marketing mix in order to be the bes/ one and have the loyalcusfomers. This research is done to analyze the performance of servlces marketing suchas product, price, place, promotion, process. personnel and physical evidence of BintangMulia Hotel in Jember. The descriptive analysis rs used as the method of the research.The management hotel should observe each variable in the services marketing mixespecially for the product, price and promotion.
FACTORS AFFECTING INCOMES OF INFORMAL SECTOR IN DISTRICT JEMBER (Case Study on Garment Traders) A.R., Sugiantono
JURNAL RELASI STIE MANDALA JEMBER Vol 15 (2012)
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The role of street hawkers contribute greatly to the abundant employment and overcome poverty. But so far faced limited access fo resources to ensure its survival, The question is how far vendors attempt to provide the economic welfare of fishermen families. Research conducted on street vendors, especially garment traders in Jember is concluded that: (1) the factors that affect the income of street vendors is the number of dependent family members and the amount of venture capital. Revenues trade sidewalk to meet minimum living needs (KHM) household,
PENENTUAN STRATEGI PEMASARAN PADA DISTRIBUSI PRODUK UNILEVER DI PT. PANAHMAS DWITAMA DISTRINDO CABANG JEMBER Hidayah, Tamriatin
JURNAL RELASI STIE MANDALA JEMBER Vol 15 (2012)
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abstract not provided
KAJIAN NILAI TAMBAH DAN STRATEGI PENGEMBANGAN AGRIBISNIS PEMINDANGAN IKAN LAUT DI KECAMATAN AMBULU Pudjanarso, Amien
JURNAL RELASI STIE MANDALA JEMBER Vol 15 (2012)
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Prevered fish produced is one of much popular processing product has the market demand/ consumer’s receipment. This study aimed to evaluate Prevered Fish production from value added, cost efficiency and business development strategy perspectives- SWOT analysis. The analysis used in this study is descriptive analysis, value added, benefit cost ratio and SWOT analysis. The results show that prevered fish are positive value to value added from processing, the results of benefit cost ratio more than one value and SWOT evaluation has position on opportunity – weakness. The business development strategy of prevered fish must be improved on the internal management business.
ANALISIS PERILAKU EKONOMI WANITA PEKERJA PADA GUDANG TEMBAKAU (Studi Kasus di Kabupaten Jember) Dahliani, Yani
JURNAL RELASI STIE MANDALA JEMBER Vol 15 (2012)
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The research aim to know that :(1)Why the women choose to work in tobaccostorage?(2)Are there influences the women worker in tobacco storage up to incomefamily?(3)Are there influences the women worker in tobacco storage to role domestichousehold?Research methode used was spread questioner to 6 storage tobacco in Jember. Every tobacco storage average 200-250 worker, that the big paft is women worker ,the methode put 1 0% responden to every tobacco storage also interview to responden. Resu/f this research that:(1)The women worker choosed to move from her village go to work to area tobacco industry, it because want to increase her income family, theyasumstion work in tobacco storage the have to get more money.(2)The women worker to have increase lncome for her family.(3)And The women worker in tobacca storage decrease role in her household.

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