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Pengaruh Profitability, Leverage, Corporate Size, dan Capital Intensity Terhadap Effective Tax Rate 实际税率与盈利能力、杠杆率、公司规模和资本密集度的关系
Jurnal EMT KITA Pub Date : 2024-01-01 DOI: 10.35870/emt.v8i1.1978
Ismail Nur Zaidan, Yuli Tri Cahyono
{"title":"Pengaruh Profitability, Leverage, Corporate Size, dan Capital Intensity Terhadap Effective Tax Rate","authors":"Ismail Nur Zaidan, Yuli Tri Cahyono","doi":"10.35870/emt.v8i1.1978","DOIUrl":"https://doi.org/10.35870/emt.v8i1.1978","url":null,"abstract":"Tujuan penelitian ini adalah menganalisis pengaruh profitability, leverage, corporate size, dan capital intensity terhadap effective tax rate (ETR). Jenis penelitian ini ialah kuantitatif, dengan data sekunder. Data-data yang digunakan berupa laporan keuangan tahunan dari perusahaan manufaktur sektor industri barang konsumsi periode 2018-2020. Sumber data penelitian ini diperoleh dari situs Bursa Efek Indonesia (BEI). Variabel yang diteliti adalah ETR, profitability, leverage, corporate size, dan capital intensity. Metode Analisis Data ialah dengan analisis statistik deskriptif. Hasil penelitian menunjukkan bahwa variabel profitability, leverage, corporate size berpengaruh, sedangkan variabel capital intensity tidak berpengaruh terhadap ETR.","PeriodicalId":231486,"journal":{"name":"Jurnal EMT KITA","volume":"301 4","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"139636069","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
Profitability in the Banking Sector: A Case From the State-Owned Banks of Indonesia 银行业的盈利能力：印度尼西亚国有银行案例
Jurnal EMT KITA Pub Date : 2024-01-01 DOI: 10.35870/emt.v8i1.1922
Dewi Maya Sari, Mislinawati, Sri Wahyuni
{"title":"Profitability in the Banking Sector: A Case From the State-Owned Banks of Indonesia","authors":"Dewi Maya Sari, Mislinawati, Sri Wahyuni","doi":"10.35870/emt.v8i1.1922","DOIUrl":"https://doi.org/10.35870/emt.v8i1.1922","url":null,"abstract":"Finding empirical proof of how asset management, liquidity, and leverage affect the profitability of Indonesian state-owned banks listed on the stock exchange is the aim of this study. The information used comes from SOE annual financial statements from 2016 to 2018. Based on sample selection criteria, a total of 39 firms were identified in this study. Multiple linear regression was used to evaluate the data. Based on the research results, profitability is positively impacted by asset management and liquidity, however leverage has a negative effect.","PeriodicalId":231486,"journal":{"name":"Jurnal EMT KITA","volume":"53 3","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"139640135","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
Analisis Pengaruh Gaya Kepemimpinan Konsultatif dan Beban Tugas terhadap Tingkat Komitmen Karyawan di PT. Bank BCA KCP Bali 咨询式领导风格和任务负荷对巴厘岛 BCA KCP 银行员工承诺水平的影响分析
Jurnal EMT KITA Pub Date : 2024-01-01 DOI: 10.35870/emt.v8i1.1918
E. Susilo
{"title":"Analisis Pengaruh Gaya Kepemimpinan Konsultatif dan Beban Tugas terhadap Tingkat Komitmen Karyawan di PT. Bank BCA KCP Bali","authors":"E. Susilo","doi":"10.35870/emt.v8i1.1918","DOIUrl":"https://doi.org/10.35870/emt.v8i1.1918","url":null,"abstract":"This research aims to investigate the influence of consultative leadership style and task demands on employee organizational commitment at PT. Bank BCA KCP Bali, as well as to measure the extent to which leadership and task demands influence the organizational commitment of employees at PT. Bank BCA KCP Bali. This research was carried out at PT. Bank BCA KCP Bali with a research object population involving all employees. The number of respondents involved was 53 people. The results of the F-test (simultaneous) show that all the variables studied have a significant influence on increasing the commitment of PT employees. Bank BCA KCP Bali, with an F-calculated value that exceeds the F-table value at a significance level of □= 5%. Partially, the t-test results show that the most significant variable influences the commitment of PT employees. Bank BCA KCP Bali is a task demands variable, with a t-count value that is greater than the consultative leadership variable which has a smaller t-count value.","PeriodicalId":231486,"journal":{"name":"Jurnal EMT KITA","volume":"18 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"139639371","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 Gaya Mengajar Guru dan Kepuasan Belajar Siswa Terhadap Hasil Belajar Siswa (Studi Kasus pada SMK Triyasa Surabaya) 教师教学风格和学生学习满意度对学生学习成绩的影响（泗水 SMK Triyasa 案例研究）
Jurnal EMT KITA Pub Date : 2024-01-01 DOI: 10.35870/emt.v8i1.1819
Tita Andira Diahvitaloka, Iswati
{"title":"Pengaruh Gaya Mengajar Guru dan Kepuasan Belajar Siswa Terhadap Hasil Belajar Siswa (Studi Kasus pada SMK Triyasa Surabaya)","authors":"Tita Andira Diahvitaloka, Iswati","doi":"10.35870/emt.v8i1.1819","DOIUrl":"https://doi.org/10.35870/emt.v8i1.1819","url":null,"abstract":"Permasalahan ini mengkaji (1) Apakah gaya mengajar guru berpengaruh terhadap hasil belajar siswa di SMK Triyasa Surabaya? (2) Apakah kepuasan belajar siswa berpengaruh terhadap hasil belajar siswa di SMK Triyasa Surabaya? (3) Apakah gaya mengajar guru dan kepuasan belajar siswa berpengaruh terhadap hasil belajar siswa di SMK Triyasa Surabaya? Tujuannya untuk mengetahui pengaruh gaya mengajar guru dan kepuasan belajar siswa terhadap hasil belajar dengan penelitian korelasi. Pengumpulan data menggunakan angket/kuesioner dan dokumentasi dengan pengambilan sampel menggunakan teknik Proportionate random sampling. Analisis data menggunakan analisis regresi linier berganda. Hasil penelitian menunjukkan bahwa Gaya mengajar pada t hitung 0,145 ≤ t tabel 2,016, Kepuasan belajar pada t hitung 1,160 ≤  t tabel 2,016, Gaya mengajar dan kepuasan belajar siswa pada F hitung 1,086 dan Sig 0,347 ≥ Sig 0,05 (5%), variable – variabel yang di ujikan tidak memiliki pengaruh terhadap hasil belajar siswa.","PeriodicalId":231486,"journal":{"name":"Jurnal EMT KITA","volume":"7 10","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"139632041","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 Costumer Review dan Influencer Review Pada Niat Beli di Aplikasi Shopee dengan Kepercayaan sebagai Variabel Moderasi 以信任为调节变量，消费者评论和影响者评论对 Shopee 应用程序中购买意向的影响
Jurnal EMT KITA Pub Date : 2024-01-01 DOI: 10.35870/emt.v8i1.1919
Hamdani, Ambar Lukitaningsih, Nonik Kusuma Ningrum
{"title":"Pengaruh Costumer Review dan Influencer Review Pada Niat Beli di Aplikasi Shopee dengan Kepercayaan sebagai Variabel Moderasi","authors":"Hamdani, Ambar Lukitaningsih, Nonik Kusuma Ningrum","doi":"10.35870/emt.v8i1.1919","DOIUrl":"https://doi.org/10.35870/emt.v8i1.1919","url":null,"abstract":"Penelitian ini bertujuan untuk menyelidiki dampak ulasan pelanggan dan ulasan influencer terhadap niat beli dan peran mediasi kepercayaan terhadap hubungan tersebut. Sebuah studi kuantitatif dilakukan. Dua ratus responden dari Mahasiswa yang berdomisili di Yogyakarta terdiri lima Kabupaten; Kota Ypgyakarta, Bantul, Sleman, Gunung Kidul, dan Kulon Progo. dibagi menjadi dua kelompok untuk menilai sendiri pendapat mereka tentang ulasan pelanggan, ulasan influencer, kepercayaan, dan niat membeli. Data yang terkumpul dianalisis Statistical Program for Social Science (SPSS) menggunakan SPSS versi 25.00. Hasil penelitian menunjukkan bahwa Review Influencer dan Customer Review berpengaruh positif terhadap niat beli. Di sisi lain, kepecayaan gagal memoderasi Customer Review gagal menunjukkan pengaruhnya. Namun, Kepercayaan Memoderasi Influencer terhadap Niat beli dan memperkuat dengan signifikan dan positif. Kepercayaan sebagai variabel moderasi juga divalidasi dalam penelitian ini.","PeriodicalId":231486,"journal":{"name":"Jurnal EMT KITA","volume":"32 5","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"139635684","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
Analisis Perkembangan Penduduk Miskin, Karakteristik Kemiskinan dan Kedalaman Kemiskinan di Indonesia 印度尼西亚贫困人口发展、贫困特征和贫困深度分析
Jurnal EMT KITA Pub Date : 2024-01-01 DOI: 10.35870/emt.v8i1.1930
Yuwarman Mansur
{"title":"Analisis Perkembangan Penduduk Miskin, Karakteristik Kemiskinan dan Kedalaman Kemiskinan di Indonesia","authors":"Yuwarman Mansur","doi":"10.35870/emt.v8i1.1930","DOIUrl":"https://doi.org/10.35870/emt.v8i1.1930","url":null,"abstract":"Poverty is a very complex issue that affects all countries in much the same way. Poverty is a socio-economic phenomenon that transcends not only religious boundaries but also ethnic and national boundaries. The main purpose of this study is to conduct a descriptive analysis to clarify the number of poor people in Indonesia, the characteristics of poverty, how the depth of poverty has developed and to what extent, and the impact on the Indonesian economy. It is something to do. The data used in this study is panel data that collects cross-sectional data from all provinces in Indonesia, and the time-series data is from the past five years from 2017 to 2021.  The analysis results of the \"Survey Research\" show that the number of poor people living in relative poverty in Indonesia exists in Papua, West Papua, NTT, Maluku, and Gorontalo provinces. Absolute poverty is widespread in East Java, Central Java, and West Java. On the other hand, looking at the characteristics of poverty, poverty among rural residents is more serious than among urban residents. Looking at the depth of poverty, the provinces of NTT, Maluku, and West Papua can be cited poverty levels are high here compared to other provinces in Indonesia.","PeriodicalId":231486,"journal":{"name":"Jurnal EMT KITA","volume":"134 2","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"139636784","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 Kepercayaan Konsumen dan Komitmen Konsumen Terhadap Niat Beli Produk Elektronik di Bandung, Jawa Barat 消费者信任和消费者承诺对西爪哇万隆电子产品购买意向的影响
Jurnal EMT KITA Pub Date : 2024-01-01 DOI: 10.35870/emt.v8i1.1705
Ayu Anora, Sandi Setiadi, R. Maulana, Noornissa Sarah Ginanjar
{"title":"Pengaruh Kepercayaan Konsumen dan Komitmen Konsumen Terhadap Niat Beli Produk Elektronik di Bandung, Jawa Barat","authors":"Ayu Anora, Sandi Setiadi, R. Maulana, Noornissa Sarah Ginanjar","doi":"10.35870/emt.v8i1.1705","DOIUrl":"https://doi.org/10.35870/emt.v8i1.1705","url":null,"abstract":"This research aims to investigate the impact of customer trust and commitment on the purchase intentions of consumers regarding electronic products in Bandung, West Java. The respondents for this study consisted of 100 consumers of electronic products in the city of Bandung, West Java, selected through convenience sampling. The analytical model employed in this research is multiple linear regression. The findings of the regression analysis reveal a positive influence of both trust and commitment on the purchase intentions of consumers of electronic products in the city of Bandung, West Java. Moreover, it is observed that both trust and commitment significantly contribute to purchase intentions individually, with a significance level of α= 0.05.","PeriodicalId":231486,"journal":{"name":"Jurnal EMT KITA","volume":"79 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"139638783","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
Analisis Strategi Pemasaran Bukit Muncak Temiangan Kabupaten Lampung Barat 西楠榜县武吉蒙查克特绵甘的营销战略分析
Jurnal EMT KITA Pub Date : 2024-01-01 DOI: 10.35870/emt.v8i1.1783
Bryan Nielsen Manullang, Tina Miniawati Barusman
{"title":"Analisis Strategi Pemasaran Bukit Muncak Temiangan Kabupaten Lampung Barat","authors":"Bryan Nielsen Manullang, Tina Miniawati Barusman","doi":"10.35870/emt.v8i1.1783","DOIUrl":"https://doi.org/10.35870/emt.v8i1.1783","url":null,"abstract":"This research aims to conduct a marketing strategy analysis at the Muncak Temiangan Hill tourist attraction in West Lampung Regency. This research was conducted with the guidance of Dr. Tina Miniawati Barusman, SE., M.BA. Muncak Temiangan Hill is a tourist destination that combines the beauty of natural panoramas with various aspects of tourism to create significant economic value. However, based on observations of these tourist attractions, there was a 90% decrease in the number of visitors in 2021 compared to the previous year. By identifying these problems, the main aim of this research is to conduct a SWOT (Strengths, Weaknesses, Opportunities, Threats) analysis on Muncak Temiangan Hill Tourism. The research method used is a narrative approach with a qualitative approach. Data was collected through interviews, observation, and documentation. SWOT analysis and SWOT matrix are used to formulate and select optimal marketing tactics to increase the attractiveness of Muncak Temiangan Hill and overcome the decline in the number of visitors.","PeriodicalId":231486,"journal":{"name":"Jurnal EMT KITA","volume":"35 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"139632507","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
Sektor Basis dan Penyerapan Tenaga Kerja di Kota Sungai Penuh 双溪槟城的基础产业和劳动力吸纳量
Jurnal EMT KITA Pub Date : 2024-01-01 DOI: 10.35870/emt.v8i1.1842
S. Rahayu, D. Yadewani
{"title":"Sektor Basis dan Penyerapan Tenaga Kerja di Kota Sungai Penuh","authors":"S. Rahayu, D. Yadewani","doi":"10.35870/emt.v8i1.1842","DOIUrl":"https://doi.org/10.35870/emt.v8i1.1842","url":null,"abstract":"This research aims to identify the dominant base sectors in Sungai Banyak City and evaluate the level of labor absorption in these sectors. The data used comes from secondary sources, namely the websites of BPS Sungai Banyak City and BPS Jambi Province. The data analysis method involves a qualitative descriptive approach and quantitative descriptive analysis. The data collection period is 2018-2022. The analytical instrument applied involves Location Quotient (LQ) and labor absorption in the base sector. The research results show that there are four significant basic sectors in Sungai Banyak City in the 2018-2022 period. These sectors include Mining and Quarrying (LQ 1.11), Agriculture, Forestry and Fisheries (LQ 1.31), Construction (LQ 1.31), and Wholesale and Retail Trade (LQ 1.95). The highest labor absorption will occur in the Agriculture, Forestry and Fisheries sectors in 2022, with a total of 44,428 people. Meanwhile, the Wholesale and Retail Trade sector will absorb the largest number of workers in 2022, amounting to 15,013 people. The Mining and Construction sector, which is included in the other sectors category, accounts for 12,480 people in 2022.","PeriodicalId":231486,"journal":{"name":"Jurnal EMT KITA","volume":"332 3","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"139635963","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
Analisis Pemasaran Online Terhadap Peningkatan Penjualan (Studi Kasus @Pabrikkeripikpisang.Id di Bandar Lampung) 提高销售额的网络营销分析（案例研究 @Pabrikkeripikpisang.Id in Bandar Lampung)
Jurnal EMT KITA Pub Date : 2023-10-31 DOI: 10.35870/emt.v7i4.1610
None Habiburahman, Selvi Febriyani
{"title":"Analisis Pemasaran Online Terhadap Peningkatan Penjualan (Studi Kasus @Pabrikkeripikpisang.Id di Bandar Lampung)","authors":"None Habiburahman, Selvi Febriyani","doi":"10.35870/emt.v7i4.1610","DOIUrl":"https://doi.org/10.35870/emt.v7i4.1610","url":null,"abstract":"With technologicaly developments making high use of the internet this day, many of business owners use the internet as a promotial place in their marketing. One of them is a business owner from a banana chip factory(@pabrikkeripikpisang.id) that markets their products through social media Instagram. In this research, author wanted to find out how business owner of the banana chip factory can carry out online marketing and to find whether online marketing affects of using the marketing mix startegy. The method ini this research is used a descriptive qualitative method, in collecting this data in the form of conducting interviews with the owner of the banana chip factory (@pabrikkeripikpisang.id) as well as carrying out documentation by following Instagram @pabrikkeripikpisang.id. The results of this research indicate that instagram is a social media that is easy to used and cost-effective. Using Instagram can make products more famous among the public. In selling via Instagram, the owner admits that Instagram is very infuential in its promotional activities","PeriodicalId":231486,"journal":{"name":"Jurnal EMT KITA","volume":"52 2","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-10-31","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"135930999","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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