{"title":"PENGARUH SOLVABILITAS DAN PROFITABILITAS TERHADAP TAX AVOIDANCE PADA PERUSAHAAN RETAIL TAHUN 2018-2019","authors":"Elma Kania, Harman Malau","doi":"10.24903/JE.V10I1.1309","DOIUrl":"https://doi.org/10.24903/JE.V10I1.1309","url":null,"abstract":"Penelitian ini dilakukan dengan tujuan untuk mengetahui pengaruh dari solvabilitas dan profitabilitas terhadap tax avoidance dari perusahaan retail yang terdaftar pada Bursa Efek Indonesia. Penelitian ini menggunakan 22 sampel penelitian dari laporan keuangan tahunan perusahaan-perusahaan retail yang terdaftar di Bursa Efek Indonesia dari tahun 2018-2019 dengan kode perusahaan yaitu ACES, AMRT, CENT, CSAP, DAYA, ECII, ERAA, GLOB, HERO, KOIN, LPPF, MAPI, MIDI, MKNT, MPPA, RALS, RANC, RIMO, SKYB, SONA, TELE, TRIO. Solvabilitas dan profitabilitas digunakan sebagai variabel yang independen, sedangkan tax avoidance digunakan sebagai variabel yang dependen pada penelitian yang di lakukan saat ini. Penelitian ini juga menggunakan teknik analisa uji deskriptif, uji koefisien determinasi yang dilakukan untuk dapat mengetahui nilai dari R2 dan regresi. Hasil dari penelitian membuktikan bahwa solvabilitas dan profitabilitas berpengaruh secara signifikan terhadap tax avoidance. \u0000 \u0000Kata Kunci: Solvabilitas, Profitabilitas, Tax Avoidance","PeriodicalId":403314,"journal":{"name":"Jurnal Ekonomika : Manajemen, Akuntansi, dan Perbankan Syari'ah","volume":"20 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2021-03-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"116509878","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}
{"title":"PENGARUH TOP MANAGEMENT COMMITMENT, PERATURAN, PROSEDUR K3, EMPLOYEE COMMUNICATION, EMPLOYEE COMPETENCE, WORK ENVIRONMENT DAN KETERLIBATAN PEKERJA TERHADAP KINERJA PROYEK KONSTRUKSI","authors":"Ivan Agindano, Agustinus Hariadi-DP","doi":"10.24903/JE.V10I1.1353","DOIUrl":"https://doi.org/10.24903/JE.V10I1.1353","url":null,"abstract":"The purpose of this study to analyze the importance of implementing a work safety management system on the performance of construction projects by examining several factors behind the problems at PT Jaya Kontruksi MP. The analysis method used is multiple regression analysis. The data used in this study are primary data with a measuring instrument in the form of a questionnaire. The population in this study were all employees of the construction division at PT Jaya Kontruksi MP, Tbk, totaling 40 people and the sample used was the entire population (saturated sample). The results showed that there was a partially positive and significant influence of top management commitment to construction project performance, K3 regulations and procedures on construction project performance, worker communication on construction project performance worker competence on construction project performance, work environment on construction project performance and involvement workers on the performance of construction projects at the West Coast District Head Office Building, Lampung Province. In addition to the partial effect, this study also shows that there is a positive and significant effect simultaneously (together) on top management commitment, OSH regulations and procedures, worker communication, worker competence, work environment and work involvement on construction project performance. The results of this study mean that if there is an increase or increase in top management commitment, K3 regulations and procedures, worker communication, worker competence, work environment and work involvement either partially or simultaneously it will improve the performance of construction projects at PT Jaya Konstruksi Tbk.","PeriodicalId":403314,"journal":{"name":"Jurnal Ekonomika : Manajemen, Akuntansi, dan Perbankan Syari'ah","volume":"140 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2021-03-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"130297294","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}
{"title":"PENGARUH MEKANISME GOOD CORPORATE GOVERNANCE DAN PENGUNGKAPAN TANGGUNG JAWAB SOSIAL PERUSAHAAN TERHADAP PRAKTIK MANAJEMEN LABA","authors":"A. Riyanto, A. Adriani, Norlena","doi":"10.24903/JE.V10I1.1212","DOIUrl":"https://doi.org/10.24903/JE.V10I1.1212","url":null,"abstract":"Penelitian ini bertujuan untuk menganalisis dan mengukur pengaruh kepemilikan manajerial, komisaris independen, komite audit dan pengungkapan tanggung jawab sosial perusahaan terhadap praktik manajemen laba. Sampel data pada penelitian ini dipilih menggunakan nonprobability sampling method dengan teknik pengambilan sampel berupa purposive sampling sehingga diperoleh sebanyak 40 perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia (BEI) yang memenuhi kriteria. Data dianalisis menggunakan regresi logistik biner pada SPSS 22. Hasil dari penelitian ini menunjukkan bahwa variabel kepemilikan manajerial berpengaruh negatif terhadap praktik manajemen laba. Variabel komisaris independen dan komite audit menunjukkan tidak ada pengaruh terhadap praktik manajemen laba. Variabel pengungkapan tanggung jawab sosial perusahaan menunjukkan pengaruh positif terhadap praktik manajemen laba. \u0000Kata Kunci: Kepemilikan Manajerial, Komisaris Independen, Komite Audit, Pengungkapan Tanggung Jawab Sosial Perusahaan, Praktik Manajemen Laba","PeriodicalId":403314,"journal":{"name":"Jurnal Ekonomika : Manajemen, Akuntansi, dan Perbankan Syari'ah","volume":"7 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2021-03-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"124992478","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}
{"title":"WORK FAMILY CONFLICT PADA IBU BEKERJA BAGIAN PRODUKSI DI PERUSAHAAN GARMEN KECAMATAN PRINGAPUS KABUPATEN SEMARANG","authors":"N. Fadhilah, Yacobo P. Sijabat","doi":"10.24903/JE.V10I1.1224","DOIUrl":"https://doi.org/10.24903/JE.V10I1.1224","url":null,"abstract":"This study aims to describe the work family conflicts experienced by mothers working in garment production units in Pringapus District, Semarang Regency and to find out the reasons for working mothers to continue working in the public sector, as well as how to deal with work family conflicts experienced by working mothers. The analysis used is descriptive with in-depth interview data collection techniques with a total of 50 respondents who work in production units in garment companies. The results of the study found that some of the reasons for mothers to continue working were the desire to help their husbands, feeling more independent, other needs that must be met, the opportunity to work, the existence of other family members who are the dependents of the working mother, and the last is the desire of the mother to work. . Work family conflicts in working mothers lead to more time-based conflicts and strain-based conflicts. The way to deal with work family conflicts is to improve the quality of communication, make effective use of time off from work, ask for the services of household assistants or help from other family members, worship, complete work on time and make good friends with colleagues. \u0000 ","PeriodicalId":403314,"journal":{"name":"Jurnal Ekonomika : Manajemen, Akuntansi, dan Perbankan Syari'ah","volume":"1 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2021-03-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"132410748","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}
{"title":"The Influence of Service Quality and Brand Image on Customer Satisfaction (Case Study at Bankaltimtara)","authors":"Reslianty Rachim, Z. Zulkifli","doi":"10.24903/je.v8i2.760","DOIUrl":"https://doi.org/10.24903/je.v8i2.760","url":null,"abstract":" The purpose of this study was to determine the effect of service quality and image on customer satisfaction on Bankaltimtara, both partially and simultaneously using the study population, namely Bankaltimtara customers who came to the office when the researchers conducted field research. And the sample used in this study amounted to 100 people. The sampling technique in this study uses accidental sampling technique, which is a sampling technique based on coincidence, where the customer meets the researcher by chance. Data collection techniques used in this study are library research and field work research in the form of observations, interviews and questionnaires. This research method is descriptive using validity test analysis tools, reliability test, multiple linear regression analysis, Pearson correlation coefficient test, coefficient of determination test, T test and F test with the help of SPSS software version 23 to determine the effect of each variable. From the results of the analysis, it is known that the value of variable X1 is service quality, variable X2 is brand image and variable Y is customer satisfaction is significantly positive. The statistical test results partially stated that the service quality variable had a significant positive effect on customer satisfaction variables of 32.19% and the brand image variable had a significant positive effect on customer satisfaction variables of 28.86%. While the results of simultaneous testing stated that the variable service quality and brand image variables have a significant positive effect on customer satisfaction variables of 57.13%. ","PeriodicalId":403314,"journal":{"name":"Jurnal Ekonomika : Manajemen, Akuntansi, dan Perbankan Syari'ah","volume":"57 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2019-11-25","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"124570868","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}
{"title":"ANALISIS MULTIPLIER EFFECT PAJAK, INVESTASI DAN PENGELUARAN PEMERINTAH TERHADAP PERTUMBUHAN EKONOMI KALIMANTAN TIMUR","authors":"Erni Setiawati, Rudy Syafariansyah","doi":"10.24903/je.v8i1.754","DOIUrl":"https://doi.org/10.24903/je.v8i1.754","url":null,"abstract":"Abstract. This study aims to measure the magnitude of the multiplier number coefficient (multiplier effect coefficient) tax, investment and government expenditure and its impact on the economic growth of East Kalimantan Province. The data sources used are secondary data derived from publication data by the Central Statistics Agency (BPS) of Province at East KalimantanThis type of research is quantitative descriptive. The analytical method uses the Economic Balance equation model, namely Y = C + I + G with a Multiplier Effect Coefficient analysis, which consists of a tax multiplier (kT), investment multiplier (kI) and government expenditure multiplier (kG). The observed / measured variables are the level of GDP, the level of household consumption, the total investment value of both the private sector and the government, and the amount of government expenditure.","PeriodicalId":403314,"journal":{"name":"Jurnal Ekonomika : Manajemen, Akuntansi, dan Perbankan Syari'ah","volume":"55 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2019-11-25","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"131548589","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}
{"title":"PENGARUH PERUBAHAN ORGANISASI KARAKTERISTIK INDIVIDU DAN KEPEMIMPINAN TERHADAP KEPUASAN KERJA KARYAWAN PT. RAMAYANA LESTARI SENTOSA,Tbk SAMARINDA SQUARE","authors":"Meinard Maya Safitri, Maya Ria Astuti","doi":"10.24903/je.v10i2.1373","DOIUrl":"https://doi.org/10.24903/je.v10i2.1373","url":null,"abstract":"Pengaruh Perubahan Organisasi, Karakteristik Individu dan Kepemimpinan terhadap kepuasan kerja karyawan adalah topic yang diambil dalam penelitian ini, dengan orientasi bahwa penulis akan menguraikan bagaimana pengaruh veriabel tersebut terhadap kinerja kerja karyawan PT Ramayana Lestari Sentosa Tbk Samarinda Square. \u0000Tujuan khusus yang ingin dicapai dalam penelitian ini adalah untuk mengetahui dan menganalisa pengaruh Perubahan Organisasi, Karakteristik Individu dan Kepemimpinan terhadap kepuasan kerja karyawan Metode analisis data yang digunakan pada penelitian ini adalah analisis data secara kuantitatif. \u0000Variabel yang digunakan yaitu Perubahan Organisasi sebagai X1, Karakteristik Individu sebagai \u0000X2, Kepemimpinan sebagai X3 dan kepuasan kerja Y1. Hasil penelitian ini adalah pengaruh organisasi, karakteristik dan kepemimpinan berpengaruh tidak signifikan terhadap kepuasan kerja.","PeriodicalId":403314,"journal":{"name":"Jurnal Ekonomika : Manajemen, Akuntansi, dan Perbankan Syari'ah","volume":"38 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2019-10-31","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"115830793","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}
{"title":"Analisis Kinerja Keuangan PT. Ace Hardware Indonesia, Tbk","authors":"Abdul Rachim, Rudy Syafariansyah","doi":"10.24903/je.v8i2.762","DOIUrl":"https://doi.org/10.24903/je.v8i2.762","url":null,"abstract":" Metode penelitian ini bersifat deskriptif dengan menggunakan alat analisis rasio keuangan seperti rasio likuiditas, solvabilitas, dan profitabilitas untuk mengetahui kinerja keuangan perusahaan. Dari hasilanalisis, diketahui bahwa rasio likuditas memiliki hasil rasio di atas rata-rata rasio industri, rasio solvabilitas memiliki nilai rasio dibawah rata-rata rasio industri,dan rasio profitabilitas memiliki nilai rasio di atas rata-rata rasio industri","PeriodicalId":403314,"journal":{"name":"Jurnal Ekonomika : Manajemen, Akuntansi, dan Perbankan Syari'ah","volume":"14 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2019-04-15","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"134397430","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}
{"title":"ANALISIS RELATIONSHIP VALUE, RELATIONSHIP QUALITY TERHADAP LOYALITAS PELANGGAN PADA MALL LEMBUSWANA SAMARINDA","authors":"Novel Reonald, D. Aprianti","doi":"10.24903/je.v7i1.442","DOIUrl":"https://doi.org/10.24903/je.v7i1.442","url":null,"abstract":"Penelitian ini bertujuan untuk mengetahui apakah relationship value yang terdiri dari economic value, service value, relational value dan social value mempengaruhi relationship quality dan untuk menguji pengaruh relationship quality terhadap loyalitas pelanggan pada mall lembuswana samarinda.Metode analisis yang digunakan metode anteseden untuk menguji variabel relationship value terhadap relationship quality dan loyalitas pelanggan dengan menggunakan perhitungan Regresi Linier Berganda.Hasil dari penelitian ini adalah variabel Economi value berpengaruh pada Relationship Quality sebesar 0,00, Service value berpengaruh tidak signifikan terhadap Relationship Quality, Relational value berpengaruh terhadap Relationship Quality sebesar 0,00, Social value berpengaruh terhadap Relationship Quality, Variabel Economic Value, Service Value, Relational Values dan Social Value berpengaruh secara serentak terhadap Relationship Quality sebesar 0,00, variabel Relationship Quality (Y1) > Y2, yaitu 0,125 > 0,05 sehingga dapat dinyatakan bahwa Relationship Quality (Y1) berpengaruh tidak signifikan terhadap Customer Loyality (Y2) di Mall Lembuswana .","PeriodicalId":403314,"journal":{"name":"Jurnal Ekonomika : Manajemen, Akuntansi, dan Perbankan Syari'ah","volume":"02 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2019-02-02","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"129191235","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}
{"title":"ANALISIS DIMENSI KUALITASTERHADAP KEPUTUSAN PEMBELIAN HANDPHONE MEREK NOKIAPADA SENTRAL PHONE SAMARINDA","authors":"S. Suyanto","doi":"10.24903/JE.V6I2.440","DOIUrl":"https://doi.org/10.24903/JE.V6I2.440","url":null,"abstract":"Berdasarkan pembahasan hasil penelitian dan pengujian hipotesis dengan uji F (uji serentak) diketahui bahwa variabel dimensi kualitas berpengaruh signifikan terhadap variabel keputusan pembelian karena Fhitung > Ftabel (6,278 > 2,143), dengan demikian hipotesis yang diajukan dapat diterima. Berdasarkan perhitungan koefisien determinasi R2 kuatnya pengaruh variabel independen terhadap variabel dependen adalah sebesar 43,4%. Selanjutnya berdasarkan uji t (uji parsial) diketahui bahwa ada tiga variabel independen yang berpengaruh secara signifikan terhadap variabel dependen yaitu variabel konformansi, daya tahan, dan estetika. ","PeriodicalId":403314,"journal":{"name":"Jurnal Ekonomika : Manajemen, Akuntansi, dan Perbankan Syari'ah","volume":"1 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2019-02-02","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"130932782","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}