Perwira Journal of Economics & Business最新文献

PENGARUH TAX AVOIDANCE, UKURAN PERUSAHAAN, DEBT EQUITY RATIO, DAN UMUR PERUSAHAAN TERHADAP BIAYA UTANG PADA PERUSAHAAN MANUFAKTUR 避税、公司规模、债务权益比率和公司年龄对制造业公司债务成本的影响

Perwira Journal of Economics & Business Pub Date : 2024-08-10 DOI: 10.54199/pjeb.v4i2.346

Hanny Gresya, Anastasia Anggarkusuma Arofah, Aulia Nisa Khusnia

{"title":"PENGARUH TAX AVOIDANCE, UKURAN PERUSAHAAN, DEBT EQUITY RATIO, DAN UMUR PERUSAHAAN TERHADAP BIAYA UTANG PADA PERUSAHAAN MANUFAKTUR","authors":"Hanny Gresya, Anastasia Anggarkusuma Arofah, Aulia Nisa Khusnia","doi":"10.54199/pjeb.v4i2.346","DOIUrl":"https://doi.org/10.54199/pjeb.v4i2.346","url":null,"abstract":"Tax Avoidance is an activity to minimize tax financing by companies. Although legally this activity is legal, this is contrary to the government's efforts to increase state tax revenues. One of the tax avoidance practices that can be carried out by companies is to conduct external financing through debt costs. The cost of debt is the rate of return arising from the company's debt transactions to external parties. Factors that are suspected of influencing the cost of debt other than tax avoidance include company size, debt equity ratio, and company age. This research tries to explore the relationship between these factors and the cost of debt in manufacturing companies in the food and beverage sector in 2018–2021. Data from this study used secondary data obtained from the Indonesia Stock Exchange for the period 2018 – 2021. The total sample used in this study was 60 samples. Sampling using purposive sampling technique. Data analysis used multiple linear regression analysis using the SPSS 23 program. The results showed that the variables Tax Avoidance, Company Size and Debt to Equity Ratio had no effect on debt costs, while company age had a positive and significant effect on Cost of Debt in listed manufacturing companies on the Indonesian Stock Exchange.","PeriodicalId":301773,"journal":{"name":"Perwira Journal of Economics & Business","volume":"8 6","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-08-10","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"141920835","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 Jumlah Penduduk, Pendidikan, dan Pengangguran Pada Jumlah Penduduk Miskin Di Jawa Tengah 人口、教育和失业对中爪哇贫困人口数量的影响

Perwira Journal of Economics & Business Pub Date : 2024-08-10 DOI: 10.54199/pjeb.v4i2.360

Arinal Husna

引用次数: 0

Pengaruh Sales Growth, Capital Intensity, dan Komisaris Independen Terhadap Agresivitas Pajak 销售增长、资本密集度和独立专员对税收积极性的影响

Perwira Journal of Economics & Business Pub Date : 2024-08-10 DOI: 10.54199/pjeb.v4i2.229

Sintia Cahaya, Ekawaty Prasetya

引用次数: 0

PENTINGNYA WORK ENGAGEMENT, WORK-STUDY CONFLICT DAN WORK-LIFE BALANCE : BAGI KARYAWAN YANG KULIAH SAMBIL KERJA 工作投入、工读冲突和工作与生活的平衡：在妇女中的应用

Perwira Journal of Economics & Business Pub Date : 2024-08-10 DOI: 10.54199/pjeb.v4i2.325

Mokhammad Khukaim Barkhowa, Dina Auliya

{"title":"PENTINGNYA WORK ENGAGEMENT, WORK-STUDY CONFLICT DAN WORK-LIFE BALANCE : BAGI KARYAWAN YANG KULIAH SAMBIL KERJA","authors":"Mokhammad Khukaim Barkhowa, Dina Auliya","doi":"10.54199/pjeb.v4i2.325","DOIUrl":"https://doi.org/10.54199/pjeb.v4i2.325","url":null,"abstract":"Universitas yang menawarkan kursus untuk karyawan umumnya menyelenggarakannya di luar jam kerja, seperti kursus malam atau kursus akhir pekan. Sumber daya manusia merupakan salah satu faktor kunci yang menjadi fokus perusahaan untuk memenuhi kebutuhan pekerjaan. Tujuan kajian ini berusaha mengkaji bagaimana pengaruh work-study conflict dan work-life balance terhadap work engagement yang melakukan kuliah sambil kerja di Kota Salatiga. Penelitian ini dilakukan di karyawan yang melakukan kuliah sambil kerja yang jumlah populasinya tidak diketahui. Untuk populasi yang tidak diketahui besarnya maka sampel adalah total 16 Indikator dikalikan 6 maka sampel 96 responden. Jenis penelitian merupakan kuantitatif dengan sumber data merupakan data primer dan pengumpulan data menggunakan kuesioner. Teknik pengambilan sampel menggunakan simple random sampling. Dalam pengujian hipotesis menggunakan analisis regresi berganda agar model analisis yang dihasilkan dinyatakan baik perlu melalui pengujian uji validitas, reliabilitas, kebaikan model dan uji asumsi klasik. Hasil penelitian bahwa work study conflict berpengaruh negatif dan signifikan terhadap work engagement, work life balance berpengaruh positif dan signifikan terhadap work engagement","PeriodicalId":301773,"journal":{"name":"Perwira Journal of Economics & Business","volume":"7 3","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-08-10","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"141920582","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

PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY DITINJAU DARI GREEN ACCOUNTING DAN KARAKTERISTIK PERUSAHAAN 企业社会责任与绿色会计和企业社会责任的关系

Perwira Journal of Economics & Business Pub Date : 2024-08-10 DOI: 10.54199/pjeb.v4i2.336

Kharisma Fadlilah, Ina Mutmainah

{"title":"PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY DITINJAU DARI GREEN ACCOUNTING DAN KARAKTERISTIK PERUSAHAAN","authors":"Kharisma Fadlilah, Ina Mutmainah","doi":"10.54199/pjeb.v4i2.336","DOIUrl":"https://doi.org/10.54199/pjeb.v4i2.336","url":null,"abstract":"Corporate Social Responsibility has an important role because it meets regulations, laws & regulations; as a corporate social investment to get a positive image; part of the company's business strategy; part of the company's risk management to reduce and avoid social conflicts. Corporate Social Responsibility in this case shows its concern for the sustainability of development but remains balanced in the economy and environment. This will give the public confidence in the company. This research includes a type of causality research with quantitative methods. The population of this study is companies listed in the Jakarta Islamic Index for the 2017-2022 period. The sample in the study was the annual report of companies listed in the Jakarta Islamic Index for the 2017-2022 period. The results of this study show that green accounting, liquidity, profitability and company size do not affect corporate social responsibility, while leverage has a positive effect on corporate social responsibility. Simultaneously, the variables of green accounting, leverage, liquidity, profitability and company size affect corporate social responsibility","PeriodicalId":301773,"journal":{"name":"Perwira Journal of Economics & Business","volume":"5 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-08-10","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"141919957","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 MANAJEMEN RISIKO PADA HOME INDUSTRI UD. SAFNUR DESA LENGKONG KECAMATAN RAKIT KABUPATEN BANJARNEGARA 家庭工业风险分析班扎内加拉省的Safnur desa lengkong kecamatan rakit Kabupaten Banjarnegara

Perwira Journal of Economics & Business Pub Date : 2024-08-10 DOI: 10.54199/pjeb.v4i2.421

Muhamad Solekan, Muhammad Aris Pujiyanto, Sarno, Dwi Putriana Nuramanah Kinding

{"title":"ANALISIS MANAJEMEN RISIKO PADA HOME INDUSTRI UD. SAFNUR DESA LENGKONG KECAMATAN RAKIT KABUPATEN BANJARNEGARA","authors":"Muhamad Solekan, Muhammad Aris Pujiyanto, Sarno, Dwi Putriana Nuramanah Kinding","doi":"10.54199/pjeb.v4i2.421","DOIUrl":"https://doi.org/10.54199/pjeb.v4i2.421","url":null,"abstract":"\u0000 Safnur, a home industry in Banjarnegara Regency, focuses on agro-industry using local soybean products. Effective risk management is essential, especially in uncertain times, as home industries contribute significantly to the local economy. This study aims to identify the risk management process, assess potential risks, and analyze strategies to manage these risks. This study involves preparation, data collection, processing, analysis, and conclusion. The study was conducted in June 2024. The risk management process includes three stages: Risk Identification with SWOT analysis, Risk Assessment using a risk matrix, and Risk Response Plan Development. This study identified three main risk factors: Supply Risk, Operational Risk, and Marketing Risk. In the risk assessment, marketing risk is classified as high (red zone), while supply and operational risks are classified as low (yellow zone). Recommended risk responses include basic digital marketing training, offering promotions and discounts, product diversification, establishing partnerships with cooperatives and raw material suppliers, adopting financial technology, and using continuous band sealers. This study shows that by systematically identifying and assessing risks, and developing appropriate risk response strategies, UD. Safnur can manage the risks it faces effectively, so that it can contribute more significantly to the local economy in Banjarnegara Regency\u0000","PeriodicalId":301773,"journal":{"name":"Perwira Journal of Economics & Business","volume":"10 4","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-08-10","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"141920344","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 DIGITAL LEADERSHIP DAN WORK ENGAGEMENT PADA INNOVATION WORK BEHAVIOUR PADA GEN Z JAWA TENGAH Pengaruh digital leadership dan work engagement pada innovation work behaviour pada gen z jawa tengah

Perwira Journal of Economics & Business Pub Date : 2024-08-10 DOI: 10.54199/pjeb.v4i2.414

Kartika Dwi Chandra Sari, Yadi Fakhruzein Terang Jaya, Riska nadiya Salsabela

引用次数: 0

Pengaruh Sales Growth, Capital Intensity, dan Komisaris Independen Terhadap Agresivitas Pajak 销售增长、资本密集度和独立专员对税收积极性的影响

Perwira Journal of Economics & Business Pub Date : 2024-08-10 DOI: 10.54199/pjeb.v4i2.229

Sintia Cahaya, Ekawaty Prasetya

引用次数: 0

PENGARUH DEMOKRASI TERHADAP PERTUMBUHAN EKONOMI DI INDONESIA 民主对印度尼西亚经济增长的影响

Perwira Journal of Economics & Business Pub Date : 2024-08-10 DOI: 10.54199/pjeb.v4i2.359

Maryani Mryn, Imahda Khoiri Furqon

引用次数: 0

Pengaruh Sosialisasi Perpajakan, Pemahaman Peraturan Perpajakan dan Tarif Pajak Terhadap Kepatuhan Wajib Pajak UMKM Setelah Penerapan PP No. 23 Tahun 2018 第 23/2018 号总统令实施后税收社会化、对税收法规和税率的理解对中小微企业纳税人遵从税法的影响

Perwira Journal of Economics & Business Pub Date : 2024-08-10 DOI: 10.54199/pjeb.v4i2.223

Syamsul Asmedi, Rosdiana Komalasari

{"title":"Pengaruh Sosialisasi Perpajakan, Pemahaman Peraturan Perpajakan dan Tarif Pajak Terhadap Kepatuhan Wajib Pajak UMKM Setelah Penerapan PP No. 23 Tahun 2018","authors":"Syamsul Asmedi, Rosdiana Komalasari","doi":"10.54199/pjeb.v4i2.223","DOIUrl":"https://doi.org/10.54199/pjeb.v4i2.223","url":null,"abstract":"Abstrak: Pengaruh Sosialisasi Perpajakan, Pemahaman Peraturan Perpajakan dan Tarif Pajak Terhadap Kepatuhan Wajib Pajak UMKM. Penelitian ini bertujuan untuk menganalisis pengaruh sosialisasi perpajakan, pemahaman peraturan perpajakan, dan tarif pajak terhadap kepatuhan perpajakan wajib pajak UMKM. Metode penelitian yang digunakan adalah kuantitatif. Data yg digunakan menggunakan data primer yang diambil dari metode survey dengan kuisioner pengumpulan data melalui link dengan responden wajib pajak UMKM. Kuisioner yang dapat diolah berjumlah 80 kuisioner dan sampel menggunakan metode Purposive Sampling. Metode statistik yang digunakan untuk menguji hipotesis adalah dengan analisis regresi berganda. Hasil penelitian secara simultan bahwa variabel sosialisasi perpajakan, pemahaman peraturan perpajakan, dan tarif pajak berpengaruh signifikan terhadap kepatuhan perpajakan wajib pajak UMKM. Secara parsial mempengaruhi bahwa variabel sosialisasi perpajakan tidak berpengaruh signifikan terhadap kepatuhan perpajakan wajib pajak UMKM. Variabel pemahaman peraturan perpajakan tidak berpengaruh signifikan terhadap kepatuhan perpajakan wajib pajak UMKM. Dan hasil tarif pajak berpengaruh signifikan terhadap kepatuhan perpajakan wajib pajak UMKM.","PeriodicalId":301773,"journal":{"name":"Perwira Journal of Economics & Business","volume":"2 3","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-08-10","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"141920005","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

Perwira Journal of Economics &amp; Business最新文献

Perwira Journal of Economics & Business最新文献