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All Journal KARYA: Jurnal Pengabdian Kepada Masyarakat Journal of Indonesian Management Jurnal Akuntansi, Manajemen dan Bisnis Digital
Amelia Putri
Universitas Islam Negeri Sumatera Utara
Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Languange, Linguistic, Communication & Media Public Health Social Sciences

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Relationship between Knowledge and Attitude of Employees towards Compliance in Using Personal Protective Equipment (PPE) at PT. Nusantara II Plantation Tanjung Jati Plantation in 2022 Amelia Putri; Wahyu Syarvina
Jurnal Akuntansi, Manajemen dan Bisnis Digital Vol 1 No 2 (2022): Juli
Publisher : Fakultas Ekonomi Universitas Dehasen Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37676/jambd.v1i2.2309

Abstract

One of the obligations of the PTPN II Tanjung Jati oil palm PKWT Harvesting FFB workers is about knowledge of using Personal Protective Equipment (PPE) for occupational safety and health. From the initial survey conducted by researchers at PT Perkebunan Nusantara II Tanjung Jati, researchers found that several employees had accidents at work due to lack of compliance in using PPE. The purpose of this study was to determine the relationship between knowledge and employee attitudes towards compliance in using personal protective equipment at PTPN II Tanjung Jati. The method used in this study is an analytical survey method using a cross-sectional approach. The population in this study were all employees of PKWT Harvesting Palm Oil FFB at PT. Perkebunan Nusantara II Tanjung Jati, specifically for the harvest section. As of January-March 2022, there are 134 employees. The sample is part of the population of 20 respondents. In this study the sampling technique used is Simple Random Sampling. The conclusion is based on the research above with univariate analysis that more employees do not have good knowledge, negative attitudes and non-compliance, namely most of the respondents have poor knowledge totaling 28 respondents (56.0%), most of the respondents have a negative attitude which amounted to 26 respondents (52.0%), most of the respondents did not comply in using PPE totaling 26 respondents (52.0%). Meanwhile, with bivariate analysis that of 22 respondents who have good knowledge, there are 17 respondents (77.2%) who are obedient to the use of PPE, while out of 28 respondents who have poor knowledge, there are 20 respondents (71.4%) who do not comply with the use of PPE. using PPE and of the 24 respondents who have a positive attitude, there are 17 respondents (70.8%) obedient to the use of PPE, while from 26 respondents who have a negative attitude, there are 19 respondents (72.1%) who do not comply with the use of PPE. It is hoped that the company PT. Perkebunan Nusantara II Tanjung Jati to pay more attention to its employees in the use of PPE in carrying out work activities in order to minimize the incidence of workplace accidents. And more often socialize the use of PPE for the development of knowledge and attitudes so that they are more obedient to the use of personal protective equipment.
The Effect of Policy on Changes in Final Income Tax Rates on MSME Taxpayer Compliance in Binjai City Amelia Putri; Nuri Aslami
Jurnal Akuntansi, Manajemen dan Bisnis Digital Vol 1 No 2 (2022): Juli
Publisher : Fakultas Ekonomi Universitas Dehasen Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37676/jambd.v1i2.2642

Abstract

Taxes are one of the sources of state revenue, the government sets taxpayers to the public, especially MSME taxes, looking for sectors that have the potential to increase tax revenue. . This study aims to analyze the effect of changes in the PPH tax rate on MSME taxpayer compliance. This study uses qualitative research methods, with an empirical juridical approach. This study shows the existence of a policy regarding the MSME income tax rate of 1% through Government Regulation no. 46 of 2013. However, the enactment of this regulation experienced pros and cons among the public. As a result, in 2018 the government changed the tax rate by 0.5% through Government Regulation no. 23 of 2018. This policy on reducing income tax rates for MSMEs has an impact on MSME compliance levels as taxpayers. Research conducted at the Binjai Pratama Tax Service Office shows an increase in the compliance of MSME actors in carrying out their tax obligations, so it can be interpreted that the implementation of PP 46 of 2013 provides a significant increase in the efficiency of fulfilling tax obligations for taxpayers at KPP Pratama Binjai.
Analysis of E-Business Developments in Increasing Traveloka Company Operations in the Cyber World Anastasya Br Ginting; Amelia Putri; Nurbaiti
Journal of Indonesian Management (JIM) Vol. 1 No. 4 (2021): December
Publisher : Penerbit ADM Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (2966.116 KB) | DOI: 10.53697/jim.v1i4.341

Abstract

Pada penelitian ini kami meneliti tentang Traveloka yang bertujuan untuk mengetahui perkembangan-perkembangan apa saja yang dilakukan oleh perusahaan Traveloka dalam konsep ebusiness. Dalam penelitian ini sampel yang digunakan adalah aplikasi Traveloka sebagai akses bagi banyak orang untuk memesan dan menggunakan berbagai layanan transportasi, akomodasi, aktivitas dan gaya hidup, serta keuangan. Metode yang digunakan dalam penelitian ini yaitu metode deskriptif. Metode deskriftif yaitu metode yang dalam penelitian berusaha menjawab permasalahan yang ada berdasarkan data-data. Hasil penelitian menunjukkan bahwa rata-rata konsumen memilih liburan sebagai aktivitas yang paling ingin dilakukan setelah pandemi berakhir. Dengan inovasi serta inisiatif perusahaan traveloka dalam pemanfaatan teknologi serta konsep e-business sebagai sarana dalam pengembangan operasional perusahaan trveloka, hingga pada tahun 2021 akan terus memberikan inisiatif dan inovasi sehingga dapat membantu konsumennya.
IMPLEMENTASI TEKNOLOGI FINANCIAL DALAM QRIS SEBAGAI SISTEM PEMBAYARAN DIGITAL PADA SEKTOR UMKM DI KOTA BINJAI Siti Aisyah; Niken Rahmadyah; Nia Andriani; Deby Novriansyah; Amelia Putri; Elsa Mayori
KARYA: Jurnal Pengabdian Kepada Masyarakat Vol 3 No 1 (2023): KARYA: Jurnal Pengabdian kepada Masyarakat
Publisher : FKIP Universitas Samawa

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

Diiringi dengan pertumbuhan UMKM yang semakin meningkat, mengakibatkan ada beberapa perubahan yang diikuti dengan perkembangan teknologi pada revolusi industry. Salah satu bentuk dari kemajuan teknologi internet ialah penggunaan financial technology dalam sistem pembayaran dimana metode transaksi pembayaran dimudahkan dengan adanya fenomena cashless society atau pembayaran dengan menggunakan uang elektronik. UMKM pun mengalami dampak tersebut yang menekankan pentingnya akan penggunaan internet. QRIS menjadi inovasi terbaru dalam digital payment, yakni Quick Response Code Indonesian Srandar. QRIS yang teleh diinisiasikan oleg Bank Indonesia memberikan kemudahan dalam bertransaksi dimana pun dan kapanpun. Penelitian ini bertujuan untuk mengetahui bagaimana penerapan implementasi teknologi financial dalam QRIS sebagai Sistem Pembayaran Digital pada Sektor UMKM di Kota Binjai. Penelitian ini menggunakan metode kaulitatof deskriptif. Teknik Pengumpulan data yakni menggunakan observasi, wawamcara, dokumentasi dan studi kepustakaan yang akan dianalisis melalui pengamatan penulis untuk menjawab rumusan masalah pada penelitian ini. Dari hasil penelitian yang peneliti lakukan dalam rangka sosialisasi pengimplementasian penggunaan QRIS dibeberapa UMKM yang ada dikota binjai yaitu Pedagang kaki lima seperti Dayana Ponsel, Pedagang Bakso Seafood, Takoyaki Kimono, Pedagang Ayam Geprek Adek Sri yang berada dikota binjai. Melalui metode wawancara dari beberpa responden pelaku umkm pedagang kaki lima, hasil penelitian membuktikan bahwa 20% dari para pelaku UMKM sudah menggunakan sistem pembayaran menggunakan QRIS, namun 80% pedagang UMKM belum mengetahui apa itu QRIS. QRIS membantu merchant (UMKM) untuk melakukan pembayaran lebih praktis, cepat dan aman serta dengan adanya kemudahan transaksi tersebut masyarakat memilih berbelanja dan secara tidak langsung akan meningkatkan pendapatan bagi pelaku UMKM.
Co-Authors Anastasya Br Ginting Deby Novriansyah Elsa mayori Nia Andriani Niken Rahmadyah Nurbaiti Nuri Aslami Siti Aisyah Wahyu Syarvina