GROWING PROSPECTIVE ENTERPRENEURS IN UNIVERSITIES

The increasingly fierce competition of human resources forced universities to prepare graduates who had to have hard skills and soft skills. To reduce unemployment, lack of confidence, lack of understanding of scientific actualization, and other obstacles faced by college graduates, one of the programs implemented at UTY is providing entrepreneurial provisions. Entrepreneurship Development Program (PPK) through various stages is a relationship among students, entrepreneurship, business world and UTY. Support and commitment to entrepreneurship development at UTY are developed through the Field of Entrepreneurship including creativity, innovation and entrepreneurship by providing incubation support to grow and equip students in implementing the business world and entrepreneurial spirit

Effect of Knowledge Management and Organizational Culture on Performance Guides

The purpose of this study was to determine the effect of knowledge management and cultural variables on the performance guides. This research is explanatory. Samples were taken by simple random sampling. Data in this study were collected by using questionnaire survey techniques and each item in the instrument measured the validity and reliability. Data analysis technique used is multiple linear regression analysis.Performance guides / guide are influenced by many factors, internal factors and external factors. Internal factors are associated with limited knowledge and mastery of one's properties. Performance is quite good as a guide having high capability, hard-working type, while a guide who has a bad performance because the person does not own efforts to improve its capabilities. External factors derived from the environment, such as behavior, attitude and actions of co-workers, subordinates or leaders, working facilities and organizational climate. Education is also one of the important factors that affects the development of the guide. With higher education, it could be wise to make their tour guide in the decision making and that will be done.The results show that knowledge management (X1) have positive and significant impacts on the performance of the tour guides (Y) and organizational culture (X2) has positive influence on the performance of the tour guides (Y). It means that knowledge management and organizational culture can improve the performance of guides. Keywords: Knowledge Management, Organizational Culture and Performance Guides, Tour Guide, Guide, Guide

Audit Exemption For Small And Medium Enterprises: Perceptions Of Malaysian Auditors

The objective of the study is to examine audit frm size, the provision of non-audit services (NAS) and audit tenure as factors that influence the likelihood that an auditor agrees with allowing audit exemption. This study employs a 2 × 2 × 2 within-subject experimental design. Respondent auditors were required to evaluate 8 case scenarios. A total of 79 questionnaires were returned and used for data analysis. General Linear Measurement (Repeat Measure) was used to analyse the data. The study found that an audit frm size has a signifcant impact on the likelihood that an auditor agrees with offering audit exemption. The larger the size of the frm, the greater is the likelihood of agreeing with allowing audit exemption. Therefore, it is suggested that small audit frms (with 5 or fewer employees) merge and focus on activities that contribute more added value such as consultancy. In so doing, auditors from these frms would be required to improve their knowledge and capacity by offering these services and not merely focusing on traditional audit work for SMEs. This is because SMEs are known to have limited resources and capacity and thus would be expected to have poor internal control. The requirement of a mandatory audit for such frms might lead auditors to compromise their independence. Thus, the governmen

Dance Gesture Recognition Using Space Component And Effort Component Of Laban Movement Analysis

Dance is a collection of gestures that have many meanings. Dance is a culture that is owned by every country whose every movement has beauty or meaning contained in the dance movement. One obstacle in the development of dance is to recognize dance moves. In the process of recognizing dance movements one of them is information technology by recording motion data using the Kinect sensor, where the results of the recording will produce a motion data format with the Biovision Hierarchy (BVH) file format. BVH motion data have position compositions (x, y, z). The results of the existing dance motion record will be extracted features using Laban Movement Analysis (LMA), where the LMA has four main components namely Body, Shape, Space, and Effort. After extracting the features, quantization, normalization, and classification will be performed. Using Hidden Markov Model (HMM). In this study using two LMA components, namely Space and Effort in extracting features in motion recognition patterns. From the results of the test and the resulting accuracy is approaching 99% for dance motion data

ETHICAL BEHAVIOR OF ACCOUNTING STUDENTS IN FACING ETHICAL PROBLEMS IN THE WORLD OF WORK

This study aimed to examine the effect of moral reasoning, spiritual intelligence, and ethical sensitivity to the ethical behavior of accounting students at Budi Luhur University. Sampling methods done by purposive sampling. The number of samples in this study is 100 students of Budi Luhur University, semester IV, VI, and VIII. The data used is the primary data in the form of questionnaires distributed to the respondents. Data analysis method used in this research is regression analysis. The result of this research showed that moral reasoning, spiritual intelligence, and ethical sensitivity as a whole (simultaneously) have a significant effect on the ethical behavior of accounting students. Partially, this research shows that moral reasoning, spiritual intelligence, and ethical sensitivity has a positive and significant effect on the ethical behavior of accounting students

Pengaruh Sosialisasi, Sanksi, dan Kepercayaan terhadap Kepatuhan Wajib Pajak dalam Membayar Pajak Pph Pasal 21

A B S T R A C T This study aims to determine the effect of Socialization Taxes, Penalties Tax, and Trust Officers Against Taxes on Individual Taxpayer Compliance in Tax Paying Income Tax Article 21 (Empirical Study KPP Pratama Jakarta Kebayoran Lama). Data were obtained from the questionnaire (primary). analysis of the data model used in this research is multiple regression analysis. Sampling was done by accidental sampling method (Convenience Sampling). Based on the results of data analysis using SPSS 23 shows that the t-test results prove the hypothesis that socialization tax and penalties tax have no effect, while the effect on the confidence of taxpayer compliance in paying taxes Income Tax Article 21 on KPP Pratama Jakarta Kebayoran Lama. F-test results prove the hypothesis that socialization tax, penalties tax, and the trust officers against taxes has a positive influence on tax compliance in paying taxes Income Tax Article 21 on KPP Pratama Jakarta Kebayoran Lama. A B S T R A K Penelitian ini bertujuan untuk mengetahui Pengaruh Sosialisasi Pajak, Sanksi Pajak, dan Kepercayaan terhadap Aparat Pajak dalam Kepatuhan Individu Wajib Pajak Membayar Pajak PPh pasal 21 (Studi Empiris KPP Pratama Jakarta Kebayoran Lama). Data penelitian diperoleh dari kuesioner (primer). analisis model data yang digunakan dalam penelitian ini adalah analisis regresi berganda. Pengambilan sampel dilakukan dengan metode accidental sampling (Convenience Sampling). Berdasarkan hasil analisis data dengan menggunakan SPSS 23 menunjukkan bahwa hasil hipotesis t-test membuktikan bahwa sosialisasi pajak dan sanksi pajak tidak berpengaruh, sedangkan kepercayaan terhadap aparat pajak berpengaruh pada kepatuhan dari wajib pajak dalam membayar pajak PPh pasal 21 di KPP Pratama Jakarta Kebayoran Lama. Hasil hipotesis f-test membuktikan bahwa sosialisasi pajak, sanksi pajak, dan kepercayaan terhadap aparat pajak memiliki pengaruh positif pada kepatuhan wajib pajak dalam membayar pajak PPh pasal 21 di KPP Pratama Jakarta Kebayoran Lama. JEL Classification: H26, H8

PRODUCTION ASSISTANCE FOR UMKM BATIK KENANGA MEKAR

Training aims to develop skills, knowledge, and attitudesin the process of increasing self-potential according to the needs and potential of the region. One of the useful trainings to develop regional potential is training batik making. Where the Annual Village, District Umbulharjo is one of the areas producing Craft Tourism. Kampung Tahunan has several studios that create batik products and jumputan fabrics. The potential of the area as well This is the culture of the Indonesian nation that must be preserved, namely by held a written batik training. Batik Kenanga Mekar is a group of beginner batik craftsmen in Tahunan Village, Umbulharjo District. This village is one of the Cultural and Tourism Conservation Areas in the city of Yogyakarta. Geographically, the Tahunan Village area is strategic so that in 2011 it was inaugurated as a Cultural Tourism Village. As a Tourism Village, there are still many things that need to be addressed by adjusting the one in the vision and mission of the Medium Term Planning (RPJM) which is to improve the welfare and empowerment of the community. To support this, the potential of the community must be maximized, so that the devotees develop one of the existing potentials by empowering the local community which will later improve the welfare of the community. The artistic potential is high and creative, besides that the community still has a lot of time left that has not been utilized so that written batik can be developed

COVID-19 incentive e-Reporting for MSMEs in Jakarta

The purpose of this study was to determine the effect of perceived ease of use, perceived usefulness, and system feasibility on the effectiveness of taxpayers using the e-Reporting Incentive Covid-19 service. The data obtained is the result of filling out a questionnaire conducted by respondents using a purposive sampling technique, as many as 100 MSMEs taxpayers in Central Jakarta who use the e-Reporting Incentive Covid-19 service. The data used in this study are primary data. This analysis method uses descriptive statistical tests, data quality tests, classical assumption tests, hypothesis tests and determination coefficient tests using SPSS. The results of this study indicate that Perceptions of Ease of Use, Perceptions of Usability, and System Eligibility have a positive and significant effect on the effectiveness of taxpayers using the e-Reporting Incentive Covid-19 service

Implementation of Standard Operating Procedures (SOP), attitudes and assessment of income of two-wheeled Gojek partner drivers in the Jakarta Area

Gojek is one of the technology companies in Indonesia that serves transportation through two-wheeled vehicle services. Currently, Gojek services are available in 50 major cities in Indonesia. Now, information technology is widely used by business people in transportation services. The presence of online-based transportation services using the internet impacts the community in carrying out their daily activities efficiently. It can facilitate the use of transportation services and make the community more effective in making it easier for consumers as well in terms of meeting transportation needs, bearing in mind the needs of the Indonesian people. The current use of transportation services can be said to be very high. This study aims to determine the effect of implementing Standard Operating Procedures (SOP), Driver-Partner Attitudes, and Ratings by Gojek Consumers on the Income of Two-Wheeled Gojek Driver Partners in the Central Jakarta Region. The sample in this study was 100 Gojek partner drivers who live in the Tanah Abang area of Jakarta. The sample selection was carried out using a non-probability sampling technique. The data used in this study is using primary data. The analytical model used in this study is multiple linear regression. The results of this study indicate that Profitability has a positive effect on Standard Operating Procedures, which affects Revenue, while the Attitude of Gojek Partners has no impact on Income; giving rating affects Revenue. Standard Operating Procedures, Gojek Partner Attitudes, and Ratings significantly affect Income together.