AKADEMIK: Jurnal Mahasiswa Ekonomi & Bisnis最新文献

Pengaruh Pengungkapan Environmental, Social, and Governance terhadap Agresivitas Pajak dengan Manajemen Laba Sebagai Variabel Mediasi 以收益管理为中介变量，环境、社会和治理信息披露对税收积极性的影响

AKADEMIK: Jurnal Mahasiswa Ekonomi & Bisnis Pub Date : 2024-01-01 DOI: 10.37481/jmeb.v4i1.692

Mutia Putri Faradita, Rahmat Kurniawan

{"title":"Pengaruh Pengungkapan Environmental, Social, and Governance terhadap Agresivitas Pajak dengan Manajemen Laba Sebagai Variabel Mediasi","authors":"Mutia Putri Faradita, Rahmat Kurniawan","doi":"10.37481/jmeb.v4i1.692","DOIUrl":"https://doi.org/10.37481/jmeb.v4i1.692","url":null,"abstract":"The study aims to test and demonstrate the impact of Environmental, Social, and Governance (ESG) disclosure on tax aggressiveness with profit management as a mediation. The research was carried out using the quantitative method involving 26 companies listed on the Indonesian Stock Exchange (BEI) from 2019 to 2021. Data collection methods used are library studies or documentation methods. The results of this study show that in part, ESG disclosure has no effect on tax aggressiveness, while ESG exposure has a negative effect on profit management, as well as profit management has a positive impact on tax agresiveness. The results in this study also show that with the analysis of the profit management pathway can mediate the impact of Environmental, Social, and Governance (ESG) disclosures on tax aggression. The research provides the constitution as a literature for further researchers and as additional information and input material for investors in making decisions. For governments, it can be an input to make more specific policies in the implementation of Environmental, Social, and Governance (ESG) and input in evaluating and maximizing tax-related policies.","PeriodicalId":370824,"journal":{"name":"AKADEMIK: Jurnal Mahasiswa Ekonomi & Bisnis","volume":"40 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"140520746","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 Good Corporate Governance, Kinerja Keuangan dan Retention Ratio terhadap Harga Saham 良好公司治理、财务业绩和留任率对股价的影响

AKADEMIK: Jurnal Mahasiswa Ekonomi & Bisnis Pub Date : 2024-01-01 DOI: 10.37481/jmeb.v4i1.686

Alya Budiantini

{"title":"Pengaruh Good Corporate Governance, Kinerja Keuangan dan Retention Ratio terhadap Harga Saham","authors":"Alya Budiantini","doi":"10.37481/jmeb.v4i1.686","DOIUrl":"https://doi.org/10.37481/jmeb.v4i1.686","url":null,"abstract":"Good Corporate Governance (GCG), Financial Performance, and Retention Ratio are essential factors that can influence stock prices. Good GCG can enhance investor confidence and drive positive financial performance. Strong financial performance can increase the company's value and attract investors to buy the company's shares. A high Retention Ratio indicates that the company can retain quality employees, which can enhance productivity and profitability. This research aims to analyze the influence of GCG, Financial Performance, and Retention Ratio on Stock Prices. The method employed is quantitative. The population used in this study is the LQ45 companies listed on the Indonesia Stock Exchange for the period 2017-2021, totaling 45 companies, and the sample criteria selected 17 companies. Data analysis utilizes descriptive statistics, panel data regression model estimation, classical assumption tests, hypothesis testing, and MRA using Eviews 12. The results indicate a significant influence of the Retention Ratio on Stock Prices, with the statistically higher t-value compared to the t-table (2.663118 > 1.99006). However, variables such as the Board of Directors, Independent Commissioners, Return on Assets (ROA), and Earning Per Share (EPS) do not demonstrate a significant influence on Stock Prices as their t-values are lower than the critical t-value (t-value < 1.99006). The correlation results show that 88.3% of the variation in Stock Prices can be explained by the independent factors examined in this study, while the remaining 11.7% may be influenced by other unmodeled factors. These findings provide valuable insights into understanding the factors affecting company stock prices and underscore the importance of profit retention in the context of a company's market value.","PeriodicalId":370824,"journal":{"name":"AKADEMIK: Jurnal Mahasiswa Ekonomi & Bisnis","volume":"26 12","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"140519120","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 Anggota, Jumlah Simpanan, Jumlah Modal dan Jumlah Pembiayaan Murabahah terhadap Sisa Hasil Usaha Koperasi Syariah Benteng Mikro Indonesia Tahun 2018-2022 成员数、存款总额、资本总额和穆拉巴哈融资总额对印度尼西亚本腾米克罗伊斯兰教法合作社 2018-2022 年剩余经营成果的影响

AKADEMIK: Jurnal Mahasiswa Ekonomi & Bisnis Pub Date : 2024-01-01 DOI: 10.37481/jmeb.v4i1.667

Deni Prayoga, Amaliyah Amaliyah

{"title":"Pengaruh Jumlah Anggota, Jumlah Simpanan, Jumlah Modal dan Jumlah Pembiayaan Murabahah terhadap Sisa Hasil Usaha Koperasi Syariah Benteng Mikro Indonesia Tahun 2018-2022","authors":"Deni Prayoga, Amaliyah Amaliyah","doi":"10.37481/jmeb.v4i1.667","DOIUrl":"https://doi.org/10.37481/jmeb.v4i1.667","url":null,"abstract":"This study aims to analyze the influence of the number of members, the amount of savings, the amount of capital and Murabahah financing on the profit of the Koperasi Syariah Benteng Mikro Indonesia. This study of research uses a quantitative approach. In this study using monthly time series data from January 2018-December 2022 with a total sample of 60 samples. The analysis technique used is descriptive statistical test, multiple linear regression test and hypothesis testing using data processing applications such as E-Views 10 and Microsoft Excel. The results showed that partially, the number of members and amount of capital had no effect on profit of koperasi syariah benteng mikro Indonesia, amount of savings had a positive effect on profit of koperasi syariah benteng mikro Indonesia while the murabahah financing had a negative effect on profit of koperasi syariah benteng mikro Indonesia. Simultaneously the number of members, the amount of savings, the amount of capital and murabahah financing have a significant effect on profit of koperasi syariah benteng mikro Indonesia.","PeriodicalId":370824,"journal":{"name":"AKADEMIK: Jurnal Mahasiswa Ekonomi & Bisnis","volume":"8 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"140519590","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 Akuntansi Dana Kas Kecil di PT Macan Sejahtera Cahaya PT Macan Sejahtera Cahaya 小额现金基金会计系统

AKADEMIK: Jurnal Mahasiswa Ekonomi & Bisnis Pub Date : 2024-01-01 DOI: 10.37481/jmeb.v4i1.707

Ika Romauli Siagian, Magda Siringoringo, Meilinda Stefani Harefa

引用次数: 0

Pengaruh Harga Saham dan Kebijakan Hutang terhadap Deviden (Studi Kasus pada Perusahaan Pertambangan Batu Bara yang Terdfatar di Bursa Efek Indnesia Periode 2017- 2021) 股价和债务政策对股息的影响（2017-2021 年期间在印度尼西亚证券交易所上市的煤矿公司案例研究）

AKADEMIK: Jurnal Mahasiswa Ekonomi & Bisnis Pub Date : 2024-01-01 DOI: 10.37481/jmeb.v4i1.673

M. Safii, Hendy Surahman, Provita Wulandari

引用次数: 0

E-KATALOG: Langkah Strategis Pemerintah dalam Memerangi Fraud Pengadaan Barang dan Jasa 电子目录：政府打击采购欺诈的战略步骤

AKADEMIK: Jurnal Mahasiswa Ekonomi & Bisnis Pub Date : 2024-01-01 DOI: 10.37481/jmeb.v4i1.649

Dani Ariza

引用次数: 0

Mengungkap Keterkaitan Inklusi dan Literasi Keuangan dengan Kinerja dan Keberlanjutan UMKM di Perkotaan 揭示金融包容性和扫盲与城市中小微企业绩效和可持续性之间的联系

AKADEMIK: Jurnal Mahasiswa Ekonomi & Bisnis Pub Date : 2024-01-01 DOI: 10.37481/jmeb.v4i1.651

Rina Ariyanti

{"title":"Mengungkap Keterkaitan Inklusi dan Literasi Keuangan dengan Kinerja dan Keberlanjutan UMKM di Perkotaan","authors":"Rina Ariyanti","doi":"10.37481/jmeb.v4i1.651","DOIUrl":"https://doi.org/10.37481/jmeb.v4i1.651","url":null,"abstract":"Within the economic landscape of Depok City, the Micro, Small, and Medium Enterprises (MSMEs) sector holds a pivotal position, contributing significantly to the local economy. Despite its importance, a myriad of challenges confront MSMEs in the city, encompassing issues related to financial access and insufficient financial literacy. Consequently, this study seeks to empirically examine and elucidate the influence of financial inclusion and financial literacy, with business sustainability serving as an intermediary variable within the MSME sector of Depok City. Utilizing the Non-Probability sampling method, this research engaged MSME participants in Depok City, with a population of 7911, employing the Slovin formula to determine a representative sample size of 200. Employing the Partial Least Square- Structural Equation Modeling (PLS-SEM) method for data analysis, this quantitative research aims to contribute valuable insights to the existing body of knowledge. The findings reveal a discernible impact of Financial Inclusion on both the Performance and Sustainability of MSMEs. Similarly, Financial Literacy emerges as a significant factor influencing the Performance and Sustainability of MSMEs. Furthermore, Business Sustainability is identified as a mediating factor, demonstrating its capacity to mediate the relationship between Financial Inclusion and MSME Performance, as well as between Financial Literacy and MSME Performance. This study serves as a valuable reference for MSME stakeholders, underscoring the imperative nature of accessible banking services for optimal financial outcomes. The results advocate for enhanced financial literacy as a means to fortify the performance and sustainability of MSMEs. In conclusion, the study attests to the resilience of many MSMEs in Depok City, substantiating their ability to endure and thrive in their business endeavors, evident by a sustained operational existence exceeding five years.","PeriodicalId":370824,"journal":{"name":"AKADEMIK: Jurnal Mahasiswa Ekonomi & Bisnis","volume":"6 23","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"139639029","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

Lingkungan Kerja dan Kompensasi: Kunci Meningkatkan Produktivitas Kerja 工作环境与薪酬：提高工作效率的关键

AKADEMIK: Jurnal Mahasiswa Ekonomi & Bisnis Pub Date : 2024-01-01 DOI: 10.37481/jmeb.v4i1.647

Ahmad Amirudin

{"title":"Lingkungan Kerja dan Kompensasi: Kunci Meningkatkan Produktivitas Kerja","authors":"Ahmad Amirudin","doi":"10.37481/jmeb.v4i1.647","DOIUrl":"https://doi.org/10.37481/jmeb.v4i1.647","url":null,"abstract":"Employee work productivity is a crucial factor in determining the success of an organization. The work environment and compensation are two factors that can influence the productivity of employees. A comfortable and conducive work environment can boost employees' morale, while fair and competitive compensation can enhance their motivation. This research aims to investigate the impact of the work environment and compensation on employee work productivity. The study employs a quantitative method with an associative approach. The population of the research comprises all employees at PT Satya Dinamika Mandiri. The sample size is 105 individuals, and data are collected through a questionnaire. Regression analysis is utilized to analyze the data and identify causal relationships among variables. The research results indicate that the work environment and compensation, when considered simultaneously, significantly affect the work productivity of employees. The work environment has a greater influence on employee work productivity compared to compensation. Based on these findings, companies need to pay attention to both factors to enhance employee work productivity. It is crucial for organizations to create a comfortable and conducive work environment and provide fair and competitive compensation. This conclusion emphasizes the importance of companies in creating a conducive work environment and adequate compensation system to increase employee productivity and welfare. By understanding and managing these aspects, companies can design more effective human resource management strategies to achieve organizational goals optimally.","PeriodicalId":370824,"journal":{"name":"AKADEMIK: Jurnal Mahasiswa Ekonomi & Bisnis","volume":"117 4","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"139538134","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

Pengelolaan Anggaran Pendapatan dan Belanja Desa di Desa Patumbak Kampung Kecamatan Patumbak Kabupaten Deli Serdang pada Tahun 2022 2022 年德利色当县 Patumbak 分区 Patumbak Kampung 村的村预算管理

AKADEMIK: Jurnal Mahasiswa Ekonomi & Bisnis Pub Date : 2024-01-01 DOI: 10.37481/jmeb.v4i1.702

Ayu N.S.A Lumban Gaol, Manatap Berliana Lumban Gaol, Mangasa Sinurat

{"title":"Pengelolaan Anggaran Pendapatan dan Belanja Desa di Desa Patumbak Kampung Kecamatan Patumbak Kabupaten Deli Serdang pada Tahun 2022","authors":"Ayu N.S.A Lumban Gaol, Manatap Berliana Lumban Gaol, Mangasa Sinurat","doi":"10.37481/jmeb.v4i1.702","DOIUrl":"https://doi.org/10.37481/jmeb.v4i1.702","url":null,"abstract":"The current problems of village governments are caused by the lack of implementation of Permendagri No. 20 of 2018, which emphasizes transparency, accountability, participation, regularity, and budget discipline in village financial management. Challenges involve low human resources, institutional effectiveness, village revenue governance, and community services. The focus of this research is the management of APBDes, considering concerns about cases of embezzlement of Village Funds in Deli Serdang Regency, such as in Sugau, Tanjung Morawa B, and Salabulan villages, which caused significant losses to state finances. The type of research used is qualitative, by analyzing how the Village Budget is managed. The data obtained is in the form of primary data, which is obtained directly from the results of the researcher's interview with informants. The results showed that Patumbak Kampung Village had prepared a village income and expenditure budget in accordance with Permendagri No. 20 of 2018, but at the stage of APBDes management, namely the implementation stage of Patumbak Kampung Village was not fully in accordance with Permendagri No. 20 of 2018 or only 90% was in accordance with Permendagri No. 20 of 2018.","PeriodicalId":370824,"journal":{"name":"AKADEMIK: Jurnal Mahasiswa Ekonomi & Bisnis","volume":"15 3","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"140519141","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 Teknologi Informasi dan Budaya dalam Organisasi terhadap Laporan Keuangan Akuntansi di Era Pandemi Tahun 2021 信息技术和组织文化对 2021 年流行病时代会计财务报表的影响

AKADEMIK: Jurnal Mahasiswa Ekonomi & Bisnis Pub Date : 2024-01-01 DOI: 10.37481/jmeb.v4i1.662

Muhammad Sopiyana, S. Budiman, Nani Mulyani

引用次数: 0

AKADEMIK: Jurnal Mahasiswa Ekonomi &amp; Bisnis最新文献

AKADEMIK: Jurnal Mahasiswa Ekonomi & Bisnis最新文献