Yudishtira Journal : Indonesian Journal of Finance and Strategy Inside最新文献

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ANALISIS KEBIJAKAN PAJAK PERDAGANGAN MELALUI SISTEM ELEKTRONIK DI INDONESIA PADA ERA PANDEMI 通过电子系统分析了大流行期间印尼的贸易税收政策
Yudishtira Journal : Indonesian Journal of Finance and Strategy Inside Pub Date : 2022-08-30 DOI: 10.53363/yud.v2i2.37
Afian Dezi Sanda Sipi
{"title":"ANALISIS KEBIJAKAN PAJAK PERDAGANGAN MELALUI SISTEM ELEKTRONIK DI INDONESIA PADA ERA PANDEMI","authors":"Afian Dezi Sanda Sipi","doi":"10.53363/yud.v2i2.37","DOIUrl":"https://doi.org/10.53363/yud.v2i2.37","url":null,"abstract":"The purpose of this study is to determine the implementation of trade taxes through an electronic system that has been implemented in Indonesia during the pandemic. This study uses a qualitative descriptive research method using SWOT (strength, weakness, opportunity, threats) analysis to determine the strengths, weaknesses, opportunities, and threats of the Digital Tax/PMSE policy in Indonesia. The results of this study indicate that the potential of Digital Tax/PMSE policies in Indonesia can be carried out to the maximum by still paying attention to and minimizing the threats and weaknesses that occur so that digital taxes in Indonesia can succeed fairly and state income can increase in the pandemic era. The issuance of the PMK 48/03/2020 is a solution to optimize tax revenues to increase","PeriodicalId":189613,"journal":{"name":"Yudishtira Journal : Indonesian Journal of Finance and Strategy Inside","volume":"20 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-08-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"127642363","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 0
PENGARUH BEBAN PAJAK TANGGUHAN, PERENCANAAN PAJAK, DAN KEBIJAKAN DIVIDEN TERHADAP NILAI PERUSAHAAN 递延税负担、税收计划和股息政策对公司价值的影响
Yudishtira Journal : Indonesian Journal of Finance and Strategy Inside Pub Date : 2022-08-30 DOI: 10.53363/yud.v2i2.41
N. Safitri, M. Safii
{"title":"PENGARUH BEBAN PAJAK TANGGUHAN, PERENCANAAN PAJAK, DAN KEBIJAKAN DIVIDEN TERHADAP NILAI PERUSAHAAN","authors":"N. Safitri, M. Safii","doi":"10.53363/yud.v2i2.41","DOIUrl":"https://doi.org/10.53363/yud.v2i2.41","url":null,"abstract":"Company value is an investor's perception of the company's value associated with the stock price. This research was conducted with the aim of testing and analyzing the effect of deferred tax burdens, tax planning, and dividend policies on the value of the company. This research is a quantitative approach and secondary data from goods &consumption sector companies listed on the Indonesia Stock Exchange in 2016-2021. Sampling was used using purposive sampling by obtaining 84 sample data from 14 companies that met the criteria. Using multiple regression analysis, data testing was assisted by using Eviews version 9 software. The result of this study is that the deferred tax burden has a significant influence on the value of the company, while tax planning and dividend policy have no influence on the value of the company. However, simultaneously (together) deferred tax burdens, tax planning, and dividend policies affect the value of the company","PeriodicalId":189613,"journal":{"name":"Yudishtira Journal : Indonesian Journal of Finance and Strategy Inside","volume":"132 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-08-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"123217231","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 0
POTENCY OF SOURSOP LEAF (ANNONA MURICATA L.) DECOCTION WATER AS A TRIGGER FOR MICE (MUS MUSCULLUS) LIVER CELL REGENERATION MARKED BY CYCLIN D1 EXPRESSION DUE TO RHODAMINE B INFECTION 番荔枝叶(annona muricata l .)的效价汤剂水对罗丹明b感染后以cyclin d1表达为标志的小鼠肝细胞再生的刺激作用
Yudishtira Journal : Indonesian Journal of Finance and Strategy Inside Pub Date : 2022-08-30 DOI: 10.53363/yud.v2i2.32
Pramita Wally
{"title":"POTENCY OF SOURSOP LEAF (ANNONA MURICATA L.) DECOCTION WATER AS A TRIGGER FOR MICE (MUS MUSCULLUS) LIVER CELL REGENERATION MARKED BY CYCLIN D1 EXPRESSION DUE TO RHODAMINE B INFECTION","authors":"Pramita Wally","doi":"10.53363/yud.v2i2.32","DOIUrl":"https://doi.org/10.53363/yud.v2i2.32","url":null,"abstract":"Soursop leaf (Annona muricata L.) is one of the plants that contains chemical compounds such as acetogenins, flavonoids, saponins, tannins, triterpenoids and glycosides where this group of chemical compounds has the potential as antioxidants to ward off free radicals. This study aimed to determine the effect of soursop leaf decoction in regenerating liver cells of male mice of the Balb/C strain induced by rhodamine B through the expression of cyclin D1. The 25 mice were divided into 5 groups, namely group I was given standard feed, group II was given standard feed and rhodamine B 0.4 mg/ml, groups III, IV and V were given standard feed, rhodamine B 0.4 mg/ml, and water. soursop leaf decoction with doses of 3.64 mg/g BW, 7.28 mg/g BW, and 10.92 mg/g BW for each group. The treatment was carried out for 14 days by giving soursop leaf boiled water after rhodamine B induction for 7 days. The results showed that the boiled water of soursop leaves at a dose of 10.92 mg/g BW had a significant effect on reducing levels of SGOT and SGPT (p<0.05) and could regenerate mice liver cells through the expression of cyclin D1. Based on the results of the study, it can be concluded that the antioxidant content of soursop leaf boiled water can prevent liver cell damage in mice and increase cell regeneration power","PeriodicalId":189613,"journal":{"name":"Yudishtira Journal : Indonesian Journal of Finance and Strategy Inside","volume":"25 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-08-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"123767093","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 0
PENGARUH PEMAHAMAN PERPAJAKAN, KEADILAN DAN TEKNOLOGI PERPAJAKAN TERHADAP PERILAKU PENGGELAPAN PAJAK 税收理解、正义和税收技术对逃税行为的影响
Yudishtira Journal : Indonesian Journal of Finance and Strategy Inside Pub Date : 2022-08-30 DOI: 10.53363/yud.v2i2.40
Asri Novia Dewi, Wiwit Irawati
{"title":"PENGARUH PEMAHAMAN PERPAJAKAN, KEADILAN DAN TEKNOLOGI PERPAJAKAN TERHADAP PERILAKU PENGGELAPAN PAJAK","authors":"Asri Novia Dewi, Wiwit Irawati","doi":"10.53363/yud.v2i2.40","DOIUrl":"https://doi.org/10.53363/yud.v2i2.40","url":null,"abstract":"This study aims to determine whether there is an influence on understanding of taxation, justice and taxation technology on tax evasion behavior at the Serpong Pratama Tax Service Office. The type of data used in this research is the type of quantitative data with primary data sources. The population in this study are individual taxpayers registered at KPP Pratama Serpong. This study uses the convenience sampling method, while the data collection technique is by distributing questionnaires to 100 respondents who have been calculated using the slovin formula. And data processing using SPSS 25. The data analysis technique used is multiple linear regression analysis. The results of this study indicate that (1) Partially, understanding of taxation has an effect on tax evasion behavior, (2) partially, justice has no effect on tax evasion behavior, (3) partially, tax technology has an effect on tax evasion behavior, (4) Simultaneously, understanding of taxation, justice and taxation technology affect tax evasion behavior","PeriodicalId":189613,"journal":{"name":"Yudishtira Journal : Indonesian Journal of Finance and Strategy Inside","volume":"46 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-08-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"131416193","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 0
PENGARUH TARIF PAJAK, KEBIJAKAN DIVIDEN, RISIKO BISNIS TERHADAP HARGA SAHAM 税收的影响,股息政策,股票价格的商业风险
Yudishtira Journal : Indonesian Journal of Finance and Strategy Inside Pub Date : 2022-08-30 DOI: 10.53363/yud.v2i2.39
Eka Siti Rahayu, Wiwit Irawati
{"title":"PENGARUH TARIF PAJAK, KEBIJAKAN DIVIDEN, RISIKO BISNIS TERHADAP HARGA SAHAM","authors":"Eka Siti Rahayu, Wiwit Irawati","doi":"10.53363/yud.v2i2.39","DOIUrl":"https://doi.org/10.53363/yud.v2i2.39","url":null,"abstract":"The share price is the price of a share that occurs on the stock market at a certain time determined by market participants and is determined by the demand and supply of the shares concerned in the capital market. Increases and decreases in stock prices are influenced by many factors. This study aims to determine the effect of Tax Rates, Dividend Policy and Business Risk on Stock Prices in manufacturing companies in the consumer goods industry sector listed on the Indonesia Stock Exchange in 2016-2020. The sample selection method used purposive sampling method, based on this method obtained 10 companies with a research year of 5 years, the total research data obtained were 50 observational data. The analysis technique used is panel data regression which is a combination of time series data and cross section data. The test results show that partially the tax rate has no effect on stock prices. Dividend policy and business risk have a significant effect on stock prices. Simultaneously shows that Tax Rates, Dividend Policy and Business Risk simultaneously affect stock prices in consumer goods industrial sector companies listed on the Indonesia Stock Exchange in 2016-2020","PeriodicalId":189613,"journal":{"name":"Yudishtira Journal : Indonesian Journal of Finance and Strategy Inside","volume":"47 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-08-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"134372378","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 0
THE EFFECT OF ADDING BERBEQUE TO RED SNAPPER (LUTJANUS SP) MEATBALLS ON CONSUMERS' FAVORITES 在红鲷鱼肉丸中加入柏柏油对消费者喜爱程度的影响
Yudishtira Journal : Indonesian Journal of Finance and Strategy Inside Pub Date : 2022-08-30 DOI: 10.53363/yud.v2i2.33
Nurainy Kaliky
{"title":"THE EFFECT OF ADDING BERBEQUE TO RED SNAPPER (LUTJANUS SP) MEATBALLS ON CONSUMERS' FAVORITES","authors":"Nurainy Kaliky","doi":"10.53363/yud.v2i2.33","DOIUrl":"https://doi.org/10.53363/yud.v2i2.33","url":null,"abstract":"One of the favorite foods of various people is meatballs. Meatballs are processed products made from ground fish meat and seasoned, shaped and then boiled. Meatballs are very easy to process and can be made from various types of fish, both freshwater fish and marine fish. What distinguishes the meatballs from these two fish is the meatball gel that is formed and the delicacy. For this reason, many entrepreneurs of processed fishery products and home industries who make meatballs always pay attention to the elasticity and taste of the meatballs. So that the meatballs produced have a good gel and good taste. To increase people's interest in meatballs, the meatballs are given a barbecue flavor which is very liked by children. This study aims to analyze consumer acceptance of red snapper (Lutjanus sp) barbeque meatballs and is a new source of information for the public regarding the diversification of fishery product processing products. The method used is an experiment with 2 treatments, namely treatment A (barbeque concentration) which is 50 gr (A1), 100 gr (A2), 150 gr (A3) and Treatment B (boiling temperature) 45º C-70ºC for 3 times for 50 minutes. . From the results of the study, it can be seen that the addition of barbecue with a large concentration gives good results on the folding value, texture and smell and color does not show a significant effect","PeriodicalId":189613,"journal":{"name":"Yudishtira Journal : Indonesian Journal of Finance and Strategy Inside","volume":"1 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-08-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"128799428","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 0
SISTEM INFORMASI AKUNTANSI DAN GAYA KEPEMIMPINAN PENGARUHNYA TERHADAP KINERJA INDIVIDU 会计信息系统和领导风格对个人表现的影响
Yudishtira Journal : Indonesian Journal of Finance and Strategy Inside Pub Date : 2022-08-30 DOI: 10.53363/yud.v2i2.48
Nugrahini Kusumawati, Via Ultuvlia
{"title":"SISTEM INFORMASI AKUNTANSI DAN GAYA KEPEMIMPINAN PENGARUHNYA TERHADAP KINERJA INDIVIDU","authors":"Nugrahini Kusumawati, Via Ultuvlia","doi":"10.53363/yud.v2i2.48","DOIUrl":"https://doi.org/10.53363/yud.v2i2.48","url":null,"abstract":"The purpose of this study is to determine the influence of accounting information systems and leadership styles on individual performance, both partially and simultaneously. The method used in this study is quantitative with a correlation approach. The data collection technique was carried out by the survey method using the Likert scale. The population is 113 employees of trading companies. The sample determination technique uses the purposive sampling technique, namely employees who are directly related to the Accounting Information System as many as 108 respondents while 5 people are not included as respondents because they are not directly related to the accounting information system, namely the delivery of goods. The results of this study show that there is an influence of accounting information systems, leadership styles on individual performance both partially and simultaneously","PeriodicalId":189613,"journal":{"name":"Yudishtira Journal : Indonesian Journal of Finance and Strategy Inside","volume":"13 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-08-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"123114208","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 0
PENGARUH NPL, CAR, DAN LDR TERHADAP ROA DI BANK BUKU 4 INDONESIA
Yudishtira Journal : Indonesian Journal of Finance and Strategy Inside Pub Date : 2022-08-30 DOI: 10.53363/yud.v2i2.36
S. Fachri, A. F. Salam, N. Safitri
{"title":"PENGARUH NPL, CAR, DAN LDR TERHADAP ROA DI BANK BUKU 4 INDONESIA","authors":"S. Fachri, A. F. Salam, N. Safitri","doi":"10.53363/yud.v2i2.36","DOIUrl":"https://doi.org/10.53363/yud.v2i2.36","url":null,"abstract":"This study was conducted to determine whether the Non Performing Loan, Capital Adequacy Ratio and Loan To Deposit Ratio have an effect on Return On Assets. The type of method used is the associative method, the population in this study is 35. Associative research is a study that aims to determine the relationship between two or more variables, so there are independent variables (variables that affect) and dependent (influenced). This study consists of independent variables, namely Non-Perfoarming Loan (X1), Loan to Deposit Ratio (X2) and Capital Adequacy Ratio (X3) and the dependent variable in this study is Return On Asset (Y). The results of the associative analysis show that the Non-Performing Loan, Capital Adequacy Ratio and Loan To Deposit Ratio are good, the results of multiple linear regression show that the regression coefficient value of the NPL variable is -0.557, the regression coefficient value of the CAR variable is 0.116 and the regression coefficient value of the LDR variable is 0.008. While the coefficient of determination (R2) is 0.466, it can be concluded that the magnitude of the effect of NPL, CAR and LDR on ROA is 46.6%. As well as hypothesis testing based on the results of the t-test for the NPL variable, the value of tcount < ttable (-2,015 < 1,693), for the CAR variable, the value of tcount > ttable (3.147 > 1.693) and for the LDR variable, the value of tcount < ttable (0.008 > 1.693) ). And based on the results of the F-test, the value of Fcount > Ftable (9.024 > 2.90). The conclusion of this study shows that NPL, CAR and LDR either partially or simultaneously are not significant and significant to ROA","PeriodicalId":189613,"journal":{"name":"Yudishtira Journal : Indonesian Journal of Finance and Strategy Inside","volume":"144 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-08-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"115907471","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 0
PENGARUH PROFITABILITAS, DEBT COVENANT DAN MEKANISME BONUS TERHADAP TRANSFER PRICING 盈利能力、交易协议和奖金传递机制的影响
Yudishtira Journal : Indonesian Journal of Finance and Strategy Inside Pub Date : 2022-08-30 DOI: 10.53363/yud.v2i2.38
Dyah Ayu Novieta Sari, Chaidir Djohar
{"title":"PENGARUH PROFITABILITAS, DEBT COVENANT DAN MEKANISME BONUS TERHADAP TRANSFER PRICING","authors":"Dyah Ayu Novieta Sari, Chaidir Djohar","doi":"10.53363/yud.v2i2.38","DOIUrl":"https://doi.org/10.53363/yud.v2i2.38","url":null,"abstract":"This study aims to find out and provide empirical evidence on the Influence of Profitability, Debt Covenant and Bonus Mechanism on Transfer Pricing in Raw Goods Sector Companies listed on the IDX for the period 2016-2020. The type of research used is quantitative (secondary) research that is causally comparative. The number of samples in this study was 50 observational data from 10 raw goods sector companies period 2016-2020 obtained using purposive sampling methods based on predetermined criteria. The data used is secondary data in the form of annual financial statements that have been audited in the period 2016-2020 obtained from the official website of the IDX. Technical data analysis used is descriptive statistics and regression analysis of panel data using Eviews-9 software. The results of this study are based on partial tests with the T-Test stating that Profitability has no significant effect on transfer pricing, Debt covenant has a significant effect on transfer pricing and Bonus mechanism has no significant effect on transfer pricing. Based on simultaneous tests with F-Test states that profitability, debt covenants and bonus mechanisms do not have a simultaneous and significant influence on Transfer Pricing","PeriodicalId":189613,"journal":{"name":"Yudishtira Journal : Indonesian Journal of Finance and Strategy Inside","volume":"8 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-08-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"126549412","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 1
ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI STRUKTUR MODAL 分析影响资本结构的因素
Yudishtira Journal : Indonesian Journal of Finance and Strategy Inside Pub Date : 2022-04-30 DOI: 10.53363/yud.v2i1.19
Rico Elhando Badri
{"title":"ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI STRUKTUR MODAL","authors":"Rico Elhando Badri","doi":"10.53363/yud.v2i1.19","DOIUrl":"https://doi.org/10.53363/yud.v2i1.19","url":null,"abstract":"The capital structure balances external (long-term) capital with internal capital. This research aims to find out the effect of liquidity, uniqueness and profitability on the capital structure of food and beverage subsector companies listed on the Indonesia Stock Exchange from 2014 to 2018.  The research sample used consisted of 7 companies listed on the Indonseia Stock Exchange, sampling targets set certain standards for 5 years, and the amount of data of 35 companies. Data analysis methods use multiple regressions. The results of this study show that liquidity variables affect the structure of capital. This is because liquid companies tend to use relatively small amounts of debt for their working capital and can meet their financing needs, but unique variables affect the capital structure. The uniqueness of the company's products leads to high costs, so more capital is used and fluctuating profitability does not affect the capital structure. The decline in sales led to a decrease in the company's sales","PeriodicalId":189613,"journal":{"name":"Yudishtira Journal : Indonesian Journal of Finance and Strategy Inside","volume":"95 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-04-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"124400229","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 0
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