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All Journal Journal of Economic, Bussines and Accounting (COSTING) EMBISS: Jurnal Ekonomi, Manajemen, Bisnis, Sosial
Omi Pramiana
STIE PGRI DEWANTARA
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Social Sciences

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Minat Berprofesi Di Bidang Perpajakan Sebelum Dan Sesudah Mengikuti Brevet Pajak Omi Pramiana; Firdhatul Umroh; Alfiary Pradana Mellenio; Arina Mustofia
JURNAL EKONOMI, MANAJEMEN, BISNIS, DAN SOSIAL (EMBISS) Vol. 1 No. 2 (2021): Februari 2021
Publisher : CV ODIS

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Abstract

Career options are certainly something that should be considered by most students, especially career interests in taxation. A career in taxation is certainly not a profession that is mostly in the interest of students but to learn more about taxation, students will increase their knowledge by doing tax brevet. This research was conducted to find out if there are differences in career interest in the field of student taxation STIE PGRI Dewantara before and after doing tax brevet. Career interest in taxation is a desire of students in determining a career, especially in the field of taxation not only to be a tax consultant but also in the field of tax finance, while to support a career in the field of taxation it is necessary to add insight through the tax brevet where the tax brevet in STIE PGRI Dewantara consists of brevet A /B. This study uses a sample of 167 students of STIE PGRI Dewantara who have followed the tax brevet. Data collection method using questionnaires, data analysis using different test paired sample t-test. The results showed that there was a significant difference in the interest of career students in the field of taxation before and after attending the tax brevet.
Kebijakan Deviden Perusahaan Sektor Batu Bara di Masa Industry 4.0 Omi Pramiana; Sugeng Suprapto
COSTING : Journal of Economic, Business and Accounting Vol 3 No 2 (2020): COSTING : Journal of Economic, Business and Accounting
Publisher : Institut Penelitian Matematika, Komputer, Keperawatan, Pendidikan dan Ekonomi (IPM2KPE)

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (461.854 KB) | DOI: 10.31539/costing.v3i2.1175

Abstract

Maksud dilakukan penelitian ini untuk menguji apakah terdapat pengaruh tidak langsung likuiditas dan profitabilitas terhadap kebijakan deviden melalui laverage. Jenis data sekunder, metode pengumpulan data melalui dokumentasi. Sampel dalam penelitian ini adalah laporan keuangan perusahaan sector batu bara yang terdaftar di Bursa Efek Indonesia (BEI) sebanyak 90 laporan keuangan. Pengambilan sampel dengan metode purposive sampling. Analisis data menggunakan analisis jalur (Path Analys). Hasil penelitian menunjukkan bahwa terdapat hubungan negatif likuiditas terhadap laverage. Tidak terdapat hubungan profitabilitas terhadap laverage. Tidak terdapat hubungan likuiditas terhadap kebijakan deviden. Terdapat hubungan negatif profitabilitas terhadap kebijakan deviden. Terdapat pengaruh positif laverage terhadap kebijakan deviden. Terdapat hubungan tidak langsung langsung likuiditas terhadap kebijakan deviden melalui laverage. Variabel laverage merupakan intervening likuiditas terhadap kebijakan deviden. Terdapat hubungan tidak langsung langsung profitabilitas terhadap kebijakan deviden melalui laverage. Variabel laverage bukan merupakan intervening profitabilitas terhadap kebijakan deviden Kata Kunci: likuiditas, profitabilitas, laverage, kebijakan deviden
Co-Authors Alfiary Pradana Mellenio Arina Mustofia Firdhatul Umroh Sugeng Suprapto