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All Journal Jurnal Media Wahana Ekonomika SELAPARANG: Jurnal Pengabdian Masyarakat Berkemajuan Jesya (Jurnal Ekonomi dan Ekonomi Syariah) Bioscientia Medicina : Journal of Biomedicine and Translational Research INTEGRITAS : Jurnal Pengabdian Community Development Journal: Jurnal Pengabdian Masyarakat Jurnal Media Akuntansi (MEDIASI) Kande : Jurnal Ilmiah Pendidikan Bahasa dan Sastra Indonesia Edukasia: Jurnal Pendidikan dan Pembelajaran Jurnal PADE: Pengabdian & Edukasi Jurnal Ekonomi, Manajemen, Akuntansi Jurnal Pengabdian Masyarakat Biologi dan Sains
Emilda, Emilda
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Journal : Jurnal Media Wahana Ekonomika

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Analisis Arus Kas Sebagai Ukuran Tingkat Likuiditas Perseroan Pada PT. Kalbe Farma Tbk Jusmani, Jusmani; Nurmala, Nurmala; Emilda, Emilda; Eko Putra, Andri
Jurnal Media Wahana Ekonomika Vol. 19 No. 4 (2023): Jurnal Media Wahana Ekonomika, Januari 2023
Publisher : Universitas PGRI Palembang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31851/jmwe.v19i4.11024

Abstract

ABSTRAK Sasaran riset yang ingin dicapai melihat perkembangan parameter arus(aliran) kas digunakan yakni rasio Likuiditas Perusahaan pada PT. Kalbe Farma Tbk, penelitian dilakukan secara deskriptif, sedangkan sumber informasi yang dipakai yaitu data sekunder. Prosedur penghimpunan data yang dipakai yaitu dokumentasi. Analisis kualitatif dan kuantitatif dipakai untuk prosedur riset. Teknis analisa data nan dipakai yaitu menghitung likwiditas perusahaan menggunakan informasi arus(aliran) dana pada Operating Cash Flow Ratio (AKO), Cash Flow Coverage Ratio to Interest (CKB), Capital Expenditure Ratio (PM), Total Debt Ratio (TH). Setelah dilakukan penelitian, diperoleh hasil bahwa rata-rata likuiditas perseroan tahun 2018 sampai dengan tahun 2020 pada PT. Kalbe Farma Tbk yang dianalisis dengan menghitung Operating Cash Flow Ratio (AKO), Cash Flow Coverage Ratio to Interest (CKB), Capital Expenditure Ratio (PM) dinyatakan baik dan disebutkan tidak baik yang dianalisis dengan Total Rasio Utang (TH). Kata Kunci: arus kas, likuiditas ABSTRACT The research target to be achieved is to see the development of the cash flow parameter used, namely the Company's Liquidity ratio at PT. Kalbe Farma Tbk, research was conducted descriptively, while the source of information used was secondary data. The data collection procedure used is documentation. Qualitative and quantitative analyzes are used for research procedures. The data analysis technique used is to calculate the company's liquidity using information on the flow of funds in the Operating Cash Flow Ratio (AKO), Cash Flow Coverage Ratio to Interest (CKB), Capital Expenditure Ratio (PM), Total Debt Ratio (TH). After conducting research, the results obtained were that the company's average liquidity from 2018 to 2020 at PT. Kalbe Farma Tbk which was analyzed by calculating the Operating Cash Flow Ratio (AKO), Cash Flow Coverage Ratio to Interest (CKB), Capital Expenditure Ratio (PM) was stated to be good and said to be not good which was analyzed by the Total Debt Ratio (TH). Keywords: cash flow, liquidity
Intensitas Aset Tetap Dan Preferensi Risiko Eksekutif Terhadap Tax Avoidance Pada Sektor Pertambangan Di BEI Kartika, Yuni; Putra, Andri Eko; Emilda, Emilda; Najib, Muhammad
Jurnal Media Wahana Ekonomika Vol. 20 No. 3 (2023): Jurnal Media Wahana Ekonomika, Oktober 2023
Publisher : Universitas PGRI Palembang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31851/jmwe.v20i3.13501

Abstract

ABSTRAK Penelitian ini mendapatkan bukti empiris tentang pengaruh kekuatan sumber daya tetap dan kecenderungan risiko pemimpin terhadap penghindaran pajak. Populasi yang digunakan ialah perusahaan pertambangan yang terdaftar di Bursa Efek Indonesia Periode 2016-2020, dengan jumlah total sampel sebanyak 15 perusahaan. Menggunakan metode sampling purposive teknik analisis data adalah analisis regresi berganda. Hasil pengujian dari analisis regresi linear berganda dapat disimpulkan bahwa sumber daya tetap secara parsial berpengaruh terhadap penghindaran pajak. Kecenderungan risiko pemimpin secara parsial berpengaruh terhadap penghindaran pajak. Secara simultan, sumber daya tetap dan kecenderungan risiko pemimpin berpengaruh terhadap penghindaran pajak. Kata kunci : kekuatan sumber daya tetap, kecenderungan risiko pemimpin, dan penghindaran pajak. ABSTRACT This study obtains empirical evidence about the effect of fixed resource power and leader risk on tax avoidance. The population used is mining companies listed on the Indonesia Stock Exchange for the 2016-2020 period, with a total sample of 15 companies. Using purposive sampling method, the data analysis technique is multiple regression analysis. The results of research with multiple linear regression analysis can be ascertained that the fixed resources partially affect tax avoidance. interested in partially withdrawing the effect on tax avoidance. Simultaneously, fixed resources and leadership tendencies have an effect on tax avoidance. Keywords : fixed resource power, leader risk propensity, and tax avoidance.
Co-Authors Afriyani, Fauzia Afriyani, Fauziah Agus Hendra Al Rahmad Alamsyah, Teuku Alfariz, M. Daffa Aliefia, Syafira Putri Andri Eko Putra, Andri Eko Aprianoputri, Arasyathi Asih, Dwi Aprilia Setia Atikah, Regin Dewiana, Mira Eko Putra, Andri Harlina, Oktarin Hendsun, Hendsun Jusmani, Jusmani Khaira, Raudhatun Khazanah, Wiqayatun Lazuarni, Shafiera Marinda, Vivi Okta Meiriasari, Vhika Muddalipah, Muddalipah Muhammad Najib Nur Rizkiyah Nurkholis, Kgs. M. Nurmala Nurmala Pasaribu, Sarah Nadia Rahayu, Ririn Ratana, Angelica Devi Ratu, Mutiara Kemala Roswaty, Roswaty S, Sri Murni Safriandi, Safriandi Siti Komariah Hildayanti, Siti Komariah Totok Sudiyanto, Totok Yuni Kartika, Yuni