Attitude measurement scales

Stavovi potrošača su u teoriji i praksi marketinga oduvijek zauzimali središnje mjesto. Istraživanje stavova je veoma važno zbog povezanosti između stavova i ponašanja koja je veoma složena te je potrebno odnos između stavova i ponašanja promatrati s aspekta konkretnog proizvoda/usluge, konkretnog tržišta i u određenom vremenu. Mjerenjem stavova saznajemo karakteristike i stav potrošača prema proizvodu i usluzi, a to je od izuzetne važnosti kod kreiranja novog proizvoda odnosno usluge. Mjerenje se provodi prikupljanjem podataka od ispitanika pomoću brojnih ljestvica. Na taj se način dolazi do saznanja što je potrošačima najbitnije kod proizvoda/usluge, zašto bi oni odabrali upravo njega, koje su prednosti i eventualni nedostaci, koja su njihova očekivanja, što oni zapravo žele odnosno koji je njihov stav prema tom proizvodu. Provođenje mjerenja stavova je od izuzetne važnosti za poduzeća jer im upravo to pomaže kako bi poboljšali i unaprijedili proizvod u skladu sa zahtjevima odnosno stavovima potrošača.In the marketing theory and practice, consumers attitudes have always been the center of occupation. It is very importat to research consumer attitudes because of the complex connection between attitudes and consumer behavior and it is necessary to look at the relationship between attitudes and behaviors from the aspect of the specific product/service, the concrete market and at the certain time. By measuring attitudes, we learn about consumers characteristics and attitude that they have about the product and service, which is very important when creating a new product or service. Measurement is done by collecting necessary data from examinees using variety of scales.That kind of measurement provides information about the most important characteristics of a product /service to consumers, information about advantages and disadvantages of a product/service, information of consumers expectations and their attitude towards the product/service. Attitude measurement is also very important for enterprises because it helps them to improve and enhance the product/service with the consumers requirements and attitudes

Attitude measurement scales

Stavovi potrošača su u teoriji i praksi marketinga oduvijek zauzimali središnje mjesto. Istraživanje stavova je veoma važno zbog povezanosti između stavova i ponašanja koja je veoma složena te je potrebno odnos između stavova i ponašanja promatrati s aspekta konkretnog proizvoda/usluge, konkretnog tržišta i u određenom vremenu. Mjerenjem stavova saznajemo karakteristike i stav potrošača prema proizvodu i usluzi, a to je od izuzetne važnosti kod kreiranja novog proizvoda odnosno usluge. Mjerenje se provodi prikupljanjem podataka od ispitanika pomoću brojnih ljestvica. Na taj se način dolazi do saznanja što je potrošačima najbitnije kod proizvoda/usluge, zašto bi oni odabrali upravo njega, koje su prednosti i eventualni nedostaci, koja su njihova očekivanja, što oni zapravo žele odnosno koji je njihov stav prema tom proizvodu. Provođenje mjerenja stavova je od izuzetne važnosti za poduzeća jer im upravo to pomaže kako bi poboljšali i unaprijedili proizvod u skladu sa zahtjevima odnosno stavovima potrošača.In the marketing theory and practice, consumers attitudes have always been the center of occupation. It is very importat to research consumer attitudes because of the complex connection between attitudes and consumer behavior and it is necessary to look at the relationship between attitudes and behaviors from the aspect of the specific product/service, the concrete market and at the certain time. By measuring attitudes, we learn about consumers characteristics and attitude that they have about the product and service, which is very important when creating a new product or service. Measurement is done by collecting necessary data from examinees using variety of scales.That kind of measurement provides information about the most important characteristics of a product /service to consumers, information about advantages and disadvantages of a product/service, information of consumers expectations and their attitude towards the product/service. Attitude measurement is also very important for enterprises because it helps them to improve and enhance the product/service with the consumers requirements and attitudes

MEKANISME PERHITUNGAN, PENYETORAN, DAN PELAPORAN PAJAK PENGHASILAN (PPH) PASAL 21 ATAS MANFAAT PENSIUN (STUDI PADA PT TASPEN (PERSERO) CABANG SURAKARTA)

ABSTRAK MEKANISME PERHITUNGAN, PENYETORAN, DAN PELAPORAN PAJAK PENGHASILAN (PPH) PASAL 21 ATAS MANFAAT PENSIUN (STUDI PADA PT TASPEN (PERSERO) CABANG SURAKARTA) A’LANI ROVIS F3413001 Tujuan dari studi ini adalah untuk mengetahui mekanisme perhitungan, penyetoran, dan pelaporan serta jumlah penyetoran PPh Pasal 21 atas manfaat pensiun pada PT Taspen (Persero) Cabang Surakarta. Metode yang digunakan adalah metode kualitatif. Data diperoleh langsung dari wawancara dan studi kepustakaan yang dilakukan dengan mengumpulkan informasi dari buku dan literatur-literatur lain. Berdasarkan hasil dari studi dapat disimpulkan bahwa mekanisme perhitungan, penyetoran dan pelaporan Pph Pasal 21 atas manfaat pensiun PT Taspen (Persero) Cabang Surakarta telah sesuai dengan standar perpajakan yang berlaku dan juga telah menggunakan Standart Operating Procedure (SOP) untuk mengurangi kesalahan dalam perhitungan dan keselarasan. Hasil dari studi juga memperoleh perbedaan PPh Pasal 21 atas manfaat pensiun dengan PPh Pasal 21 yang lainnya terletak pada tarif biaya pensiun dan pajaknya ditanggung oleh Pemerintah sebagai fasilitas atas pengabdian terhadap negara. Pada tahun 2014 jumlah PPh yang dilaporkan mengalami kenaikan sebesar 27% dari tahun 2013. Sedangkan Pada tahun 2015, jumlah PPh yang dilaporkan mengalami penurunan sebesar 8% dari tahun 2014 dikarenakan 2 faktor, yaitu jumlah pensiun dan jumlah Pensiun yang dikukuhkan sebagai WP, serta kebijakan mengenai PTKP baru. Saran yang dapat diberikan untuk PT Taspen (Persero) Cabang Surakarta adalah harus melakukan kegiatan sesuai dengan SOP agar terciptanya keselarasan dan mengurangi kesalahan (human eror). Kedua, sistem pengarsipan yang dilakukan PT Taspen (Persero) Cabang Surakarta lebih diperhatikan untuk menghindari kerusakan atau kehilangan data. Kata kunci : Perhitungan, penyetoran, pelaporan, dan PPh Pasal 21 atas manfaat pensiun

A Theoretical Framework Based on Organizational Cul-ture and Personnel Values (Case Study: Bandar Imam Petrochemicals)

Today, it is necessary to learn to manage and administer organizations based on values, which is also influenced by the culture and atmosphere of the organization. No comprehensive research has been done on organizational culture and personnel values. Therefore, the purpose of this study is to provide a theoretical framework based on the components of organizational culture and personnel values in Bandar Imam Petrochemical. This research is applied in terms of purpose and descriptive-exploratory in terms of data collection method and with the help of a questionnaire. The statistical population of this study includes all employees of Bandar-e-Imam Petrochemical with a total of 3622 people. The said value is variable between 425 and 850. Taking into account the probabilities related to the unusability of a number of completed questionnaires, a total of 620 questionnaires were randomly distributed in the desired area at different hours of the day, and finally 595 questionnaires were used as a basis for statistical analysis. (Organizational Culture Questionnaire and Personnel Values Questionnaire) was used. In this study, in order to determine the validity of the questionnaires through communication with elites (management professors) and the second-order confirmatory factor analysis model, all the proposed dimensions in this section (15 dimensions) were approved. Experts were located and the research model was approved. Cronbach's alpha coefficient was used for reliability of variables and questionnaires. To analyze the research data, factor analysis and confirmation of structural equation modeling and to fit the research model, SPSS and AMOS software were used. The results show that the research model has the necessary validity and there is a positive and significant relationship between organizational culture and personnel values in Bandar Imam Petrochemical. Finally, based on the importance and purpose, suggestions are presented