Jurnal Simki Economic https://jiped.org/index.php/JSE <div style="background-color: #ebfeec; border: 2px solid #bae481; border-radius: 5px; text-align: left; padding: 5px; font-family: sans-serif; font-size: 14px; margin-left: 0px;">Jurnal Simki Economic Terbit 2 kali dalam 1 Tahun. Terbitan Berkala Ilmiah ini merupakan publikasi ilmiah di bidang bidang ekonomi seperti Manajemen, Akuntansi dan Pendidikan Ekonomi.</div> <p><br><a href="http://issn.pdii.lipi.go.id/issn.cgi?daftar&amp;1501128771&amp;1&amp;&amp;" target="_blank" rel="noopener">ISSN (<em>Online</em>) 2599-0748</a><br><a title="Web Analytics" href="https://statcounter.com/" target="_blank" rel="noopener"><img src="https://c.statcounter.com/12552572/0/c394357a/0/" alt="Web Analytics"></a> <a href="https://statcounter.com/p12552572/?guest=1">View Economic Stats</a></p> Universitas Nusantara PGRI Kediri en-US Jurnal Simki Economic 2599-0748 Pengaruh Pemahaman Peraturan Perpajakan Terhadap Kepatuhan Wajib Pajak Dengan Preferensi Risiko Sebagai Variabel Moderasi https://jiped.org/index.php/JSE/article/view/141 <p>This study was conducted to test whether taxpayer compliance can be influenced by understanding tax regulations. This study was also conducted to determine whether there is a relationship between understanding of tax regulations and taxpayer compliance moderated by risk preferences. The method used in this study was conducted using the convenience sampling method using a sample of 100 respondents from individual taxpayers registered at the Tax Service Office (KPP) Pratama Bantul. The data used in this study is primary data through a questionnaire containing the respondents' answers. The data analysis technique is path analysis/path analysis with understanding of tax regulations being the independent/independent variable and taxpayer compliance being the dependent/dependent variable, and risk preferences being the moderating variable. The results of the analysis show that taxpayer compliance is influenced by the understanding of tax regulations. In addition, risk preferences also affect the relationship between understanding of tax regulations and taxpayer compliance. The implications of this study prove that understanding tax regulations is one element that has an important role in increasing individual taxpayer compliance at the Tax Service Office (KPP) Pratama Bantul.</p> Dewi Kusuma Wardani Luthfia Dita Nistiana Copyright (c) 2022 Dewi Kusuma Wardani, Luthfia Dita Nistiana https://creativecommons.org/licenses/by/4.0 2022-02-10 2022-02-10 5 2 106 118 10.29407/jse.v5i2.141 Pengaruh Self Assessment System Terhadap Tax Evaison https://jiped.org/index.php/JSE/article/view/131 <p>Tax is a mandatory public contribution to state revenues based on the law (can be imposed) by not receiving reciprocal services (contra-achievements) that can be directly shown and which can be used to pay for general state expenditures. This study aims to prove the effect of applying the Self Assessment Tax System to tax evasion actions. This research is motivated by the many cases that occur in this country regarding public actions and the lack of public awareness related to the level of compliance in taxation which is often a burden for taxpayers because it will reduce income so many taxpayers want low tax payments through tax avoidance. (tax avoidance) and acts of tax evasion (tax evasion). This study uses a descriptive or explanatory research method that uses a quantitative approach. The population of this study is all individual taxpayers (WPOP) registered with the Tax Service Office (KPP) Pratama Bantul. The samples taken in this study were individual taxpayers, other professional freelancers and entrepreneurs who were registered at the Tax Service Office (KPP) Pratama Bantul. Sampling was done using random sampling method. The results of this study can be concluded that the variable Self assessment system and tax audit has no effect on tax evasion.</p> Teguh Erawati Riranti Desinta Pawestri Copyright (c) 2022 Teguh Erawati, Riranti Desinta Pawestri https://creativecommons.org/licenses/by/4.0 2022-02-14 2022-02-14 5 2 119 123 10.29407/jse.v5i2.131 Analisis Belanja Modal Di Provinsi Daerah Istimewa Yogyakarta https://jiped.org/index.php/JSE/article/view/147 <p>This research was conducted to determine the effect of Local Revenue, General Allocation Funds, Special Allocation Funds, and Population Amounts on Capital Expenditures in the Special Province of Yogyakarta. Law No. 22 of 1999 concerning Regional Government is a juridical basis for regional economic development in Indonesia. The locations in this study are districts and cities in the Special Province of Yogyakarta. Capital expenditure is an output that greatly affects development. Because capital expenditure is a fixed asset and has long-term benefits, it makes capital expenditure a reference for improving development and increasing people's purchasing power. Research data in the form of secondary data. The results of the study show that Regional Original Income and Population Influence on Capital Expenditures in the Special Province of Yogyakarta. While the General Allocation Fund and Special Allocation Funds have no effect on Capital Expenditures in the Special Province of Yogyakarta.</p> Dea Tunjungsari Rifki Khoirudin Copyright (c) 2022 Dea Tunjungsari, Rifki Khoirudin https://creativecommons.org/licenses/by/4.0 2022-02-21 2022-02-21 5 2 124 134 10.29407/jse.v5i2.147 Pengaruh Pemanfaatan Smartphone Terhadap Hasil Belajar Ekonomi Studi Kasus Pada Masa Pandemi Covid-19 Di SMA Srijaya Negara Palembang https://jiped.org/index.php/JSE/article/view/154 <p>The problem in this study is whether there is an effect of smartphone use on student learning outcomes at SMA Srijaya Negara Palembang. The purpose of this study was to determine whether there was an influence of smartphones on economic learning outcomes during the COVID-19 pandemic at Srijaya Negara Palembang High School. The research method used is descriptive quantitative method. And for data analysis used is questionnaire data analysis, questionnaire data analysis, normality test, linearity test, simple regression test, calculation of the coefficient of determination and t test with a population of class XI IPS, sampling is done by sampling saturated is a sampling technique if all population members are used as samples. The sample is part of the population that has relatively the same characteristics and is considered to be representative of the population so that as many as 60 students are obtained. Data collection techniques used are questionnaires and documentation. Based on the discussion of the research results, the use of smartphones is categorized as having a good positive impact on students of SMA Srijaya Negara Palembang in the 2021/2022 academic year of 77.12 in the Strong category. Enough". The normality test of the data on the independent variable (x) of smartphone utilization is X2count 20.6 &lt; X2table 90.5. And for the dependent variable (y) learning outcomes are X2count 33.8 &lt; X2table 90.5. the regression equation is = 0.016 + 0.018x "t" test with a significance level = 005/2 = 0.0025 then look for ttable on the t distribution with the provisions db = n-2 = 60-2 = 58 so that tadb = t(0, 05,58) = 2,000 the purpose of comparing ttable with tcount is to find out whether HO is rejected or accepted based on the above test rules, then tcount&gt; ttable is 3.1742&gt;2,000 then Ha is accepted. This means that there is an effect of using a smartphone on the results of case study economics during the COVID-19 pandemic at Srijaya Negara Palembang High School.</p> Leman Arahab Erma Yulaini Nova Pratiwi Copyright (c) 2022 Leman Arahab, Erma Yulaini, Nova Pratiwi https://creativecommons.org/licenses/by/4.0 2022-03-07 2022-03-07 5 2 135 145 10.29407/jse.v5i2.154 Pengaruh K3 pada Perilaku Pekerja Konstruksi Di Pembangunan Gedung UM Buton https://jiped.org/index.php/JSE/article/view/150 <p>The work on occupational health and safety management in the Buton UM building construction project and the lecture building is still lacking; Workplace safety and security services remain woefully inadequate and staff still lack health and safety care. The location of the study in this research is the construction of the New UM Buton Building, Baubau City, Southeast Sulawesi Province. In research on the Effect of Occupational Health and Safety on Worker Behavior, it will be held on September 21, 2021 – October 10, 2021. Data collection using the questionnaire method is usually done by distributing questionnaires to a number of predetermined respondents. From the results of the study, it is known that there are several main variables that affect the behavior of workers in the construction project of the UM Buton Building, occupational health and safety management with a mean value of 797.11, occupational health and safety regulations and procedures with a mean value of 217.25, communication with a mean value of 216. .75, worker competence with a mean value of 229.75, worker involvement with a mean value of 224,667, work environment with a mean value of 223.10 and worker behavior with a mean value of 175.00</p> La Sianto Muhammad Chaiddir Hajia Copyright (c) 2022 La Sianto, Muhammad Chaiddir Hajia https://creativecommons.org/licenses/by/4.0 2022-03-07 2022-03-07 5 2 146 154 10.29407/jse.v5i2.150 Loyalitas Merek Milo Ditinjau dari Kualitas Produk dan Brand Image https://jiped.org/index.php/JSE/article/view/155 <p>One of the roles of marketing management is to win the market competition. This situation will make the company's sales increase and ultimately provide profits for the company. In addition, market competition also occurs to attract consumers' attention. The marketing strategy implemented by the company's management aims to build brand loyalty from consumers. Therefore, marketing managers improve the forming aspects of brand loyalty. This study aims to determine the role of product quality and brand image to build brand loyalty. The method applied is a quantitative method, then the data is processed using the SPSS V.25 application. The population used is the consumer of Milo brand milk in the city of Surabaya. The sampling technique was accidential sampling with a total of 100 respondents. This study shows that brand loyalty is influenced by product quality and brand image.</p> Ella Anastasya Sinambela Rahayu Mardikaningsih Copyright (c) 2022 Ella Anastasya Sinambela, Rahayu Mardikaningsih https://creativecommons.org/licenses/by/4.0 2022-04-05 2022-04-05 5 2 155 164 10.29407/jse.v5i2.155 Pengaruh Pasar Tradisional Terhadap Arus Lalu Lintas https://jiped.org/index.php/JSE/article/view/152 <p>On the island of Sulawesi, there is an area called Buton Regency which is located on the largest island outside Sulawesi, namely Buton Island. The capital of the archipelago is in Pasarwajo (Pasarwajo). Pasarwajo (Pasarwajo) which is one of the sub-districts in Buton Regency, Southeast Sulawesi, has developed economically and socially, but also in the form of utilization of urban space. This research is first conducted to identify traffic problems in Sabho Market from the identification and formulation stages of the problem, then proceed with a traffic survey to see the existing condition of the road and get the traffic volume. After completing the survey, the final stage is data processing to obtain traffic volume using the 1997 MKJI method. This research was conducted for 3 days starting from 06.00 – 15.00 WITA with the research time interval being taken for 15 minutes and the type of road is 2/2 UD. . From the results of research and discussions that have been carried out, it is found that traffic behavior for Jalan Anoa, Baubau City with the type of road 2 lanes 2 directions (2/2 UD), the category of inner city roads, has a type B road service level with a traffic volume of 819, 4 smp/hour using the 1997 MKJI method and 819.4 cur.</p> Muhammad Chaiddir Hajia Copyright (c) 2022 Muhammad Chaiddir Hajia https://creativecommons.org/licenses/by/4.0 2022-04-21 2022-04-21 5 2 165 171 10.29407/jse.v5i2.152 Evaluasi Penyusunan Anggaran Organisasi Perangkat Daerah Dinas Kesehatan Kabupaten Pamekasan https://jiped.org/index.php/JSE/article/view/144 <p>The purpose of this study was to evaluate the preparation of the regional apparatus organization budget for the Dinas Kesehatan Kabupaten Pamekasan. This research is a qualitative research. Sources of data in the form of primary data obtained from observations and interviews with resource persons from the Dinas Kesehatan Kabupaten Pamekasan and secondary data in the form of administrative document studies.The results showed that the process of preparing the budget planning at the Dinas Kesehatan Kabupaten Pamekasan started from the proposal for the Puskesmas which was combined with the results of the MP-3 then combined with the proposals of various Sections and Sub-Sections to be submitted to the MP-3 at the Pamekasan Regency level. The goals of the health program at the Dinas Kesehatan Kabupaten Pamekasan refer to the Draft Strategic Plan which contains the Vision, Mission, goals and objectives of the health program in 11 policy packages that serve as barometers for health development. The RASK proposal and the realization of the budget are RASK proposals that are in accordance with the priority scale in order to obtain an effective and efficient budget and it is necessary to advocate for policy makers, especially to Bapeda and TPA Legislative. The preparation of planning, determination and realization of the budget experienced problems in the quality and quantity of human resources at the Dinas Kesehatan Kabupaten Pamekasan.</p> Anna Atika Maghfiroh Agus Sugiono Copyright (c) 2022 Anna Atika Maghfiroh, Agus Sugiono https://creativecommons.org/licenses/by/4.0 2022-06-07 2022-06-07 5 2 172 186 10.29407/jse.v5i2.144 Pengaruh Indeks Pembangunan Gender, Tingkat Kemiskinan dan Pengeluaran Per Kapita Terhadap Indeks Pembangunan Manusia dalam Perspektif Ekonomi Islam Di Provinsi Banten Periode Tahun 2013 -2020 https://jiped.org/index.php/JSE/article/view/160 <p>This study aims to determine the effect of Gender Development Index, poverty rate and per capita expenditure against Human Development Index for the periode 2013 – 2020. Human development as the goal of economic development to improve the quality and welfare of people’s lives. HDI measures the achievement of socio – economic development is reflected in the gender equality, prevention poverty av&nbsp; nd prosperity. The research method used is a quantitative method. Using secondary data obtained from BPS Banten Province. Data analysis used multiple linear regression analysis technique by fulfilling the classical assumption test with SPSS 23. The results showed that GDI had no significant effect on HDI. The relevance of GDI with HDI as a measure of development achievement, but GDI is not a factor that affect HDI. Poverty rate has a significant effect on HDI, because poverty is the cause of the disparity behind the low quality and productivity of the community. Per capita expenditure has a significant effect on HDI, because it is an indicator of measuring economic walfare. The variable of GDI, poverty rate, and per capita expenditure have a simultaneous effect on HDI and have an effect of 95,6 %. Gender in Islamic Economics guarantees the principle of equality. Poverty is the inability to meet material and spiritual needs. Per capita expenditure, namely economic activity based on the concept of islamic man and falah oriented. Human development as a sustainable comprehensive&nbsp; effort to improve well being.</p> Syifa Fauziyyah Naf’an Tarihoran Dedi Sunardi Copyright (c) 2022 Syifa Fauziyyah, Naf’an Tarihoran, Dedi Sunardi https://creativecommons.org/licenses/by/4.0 2022-06-07 2022-06-07 5 2 187 198 10.29407/jse.v5i2.160 Implementasi Pemahaman Standar Akuntansi Keuangan Entitas Mikro, Kecil dan Menengah Bagi Pelaku UMKM Di Kabupaten Purbalingga https://jiped.org/index.php/JSE/article/view/159 <p>This aims of this research is to provide evidence regarding the implementation of SAK EMKM. This research is a qualitative descriptive research,the data collected&nbsp; through questionnaires. The object of the research is the MSME business actors in Purbalingga district as a provider of accounting information as many as 100 respondents. The purpose of the research is to describe and analyze the understanding of MSME actors on the implementation of Financial Accounting Standards for Micro, Small and Medium Entities (SAK EMKM) in Purbalingga district. The results of this study indicate that business actors quite agree with the application of SAK EMKM to reports, business actors do not fully know SAK EMKM, and the use of accounting information in financial statements is still low.</p> Aning Fitriana Copyright (c) 2022 Aning Fitriana https://creativecommons.org/licenses/by/4.0 2022-06-21 2022-06-21 5 2 199 207 10.29407/jse.v5i2.159