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Digital Business Tren Bisnis Masa Depan
Published by Central Research Institute for Agriculture
ISSN : 20866321     EISSN : 29857848     DOI : 10.35335/dibus
Core Subject : Economy,
Economics, Econometrics & Finance
Digital Business Tren Bisnis Masa Depan is a journal that is generally integrated in the fields of economics, management and business. This journal encourages writers or lecturers and students engaged in economics, management and business to be able to submit their manuscripts for publication. The aspects collected include: Management, Economics, Business, Banking, Accounting, Actuarial, Sharia Economics, Development Economics, Digital Business, Entrepreneurship, Financial Management, Advertising, Human Resource Management, Natural Resource Management, Marketing Management, Sharia Accounting, Islamic Banking, Secretary, Culinary Business, Fiscal Administration, Commerce, Business Management, Accounting Computerization, International Business and Syahriah Business Management.
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Bisnis, Menejemen, dan Akutansi (Lain-Lain)
Articles 4 Documents
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Search results for , issue "Vol. 15 No. 3 (2024): September: Bussines, IT, Finance" : 4 Documents clear
Influence of islamic corporate social responsibility and intellectual capital on firm value, a study of companies listed on the jakarta islamic index for the 2019-2022 period Saputra, Anggi; Ruslan Abdul Ghofur; Ersi Sisdianto
Digital Business: Tren Bisnis Masa Depan Vol. 15 No. 3 (2024): September: Bussines, IT, Finance
Publisher : Central Research Institute for Agriculture (CeRIA)

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Abstract

This study aims to analyze the effect of Islamic corporate social responsibility and intellectual capital on firm value in 2019-2022. This research uses a case study approach, in this case using companies listed on the Jakarta Islamic Index (JII) for the 2019-2022 period. This research is quantitative research. The population in this study were 48 companies, the sample in this study amounted to 10 companies in 4 years of observation so that the total observation data amounted to 40 samples. The results showed that the Islamic corporate social responsibility variable had a significant negative effect on firm value, intellectual capital had a significant positive effect on firm value. Islamic corporate social responsibility and intellectual capital variables simultaneously have an influence on firm value in companies listed on the Jakarta Islamic index (JII).
Pengaruh dukungan organisasi dan kompensasi terhadap retensi karyawan generasi Z Fitria, Novy; Rizki, Via Lailatur; Muttaqien, Fauzan
Digital Business: Tren Bisnis Masa Depan Vol. 15 No. 3 (2024): September: Bussines, IT, Finance
Publisher : Central Research Institute for Agriculture (CeRIA)

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Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh dukungan organisasi dan kompensasi terhadap retensi karyawan Generasi Z. Generasi ini lahir antara tahun 1997-2012, yang sangat perlu diperhatikan terkait dengan kebiasaan pada saat bekerja, dan memelukan dukungan lebih dari organisasi. Penelitian ini menggunakan metode kuantitatif melalui penyebaran kuesioner kepada 98 karyawan pada Generasi Z di beberapa perusahaan di kota Lumajang. Metode analisis menggunakan regresi linier berganda dengan hasil analisis menunjukkan bahwa dukungan organisasi berpengaruh signifikan retensi karyawan Generasi Z. Kompensasi tidak berpengaruh signifikan terhadap retensi karyawan generasi Z.
Protection of taxpayer personal data in tax administration: a review Judijanto, Loso
Digital Business: Tren Bisnis Masa Depan Vol. 15 No. 3 (2024): September: Bussines, IT, Finance
Publisher : Central Research Institute for Agriculture (CeRIA)

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Abstract

The protection of personal data in tax administration is a critical issue in the digital age. Tax authorities collect and process vast amounts of personal data from taxpayers, raising concerns about privacy and data security. This research explores the importance of safeguarding taxpayer privacy in tax administration. It examines the legal and regulatory frameworks governing personal data protection in the tax context, emphasizing the need for robust data security measures and transparent data handling practices. The study also discusses the potential consequences of data breaches and privacy violations, highlighting the importance of building trust between taxpayers and tax authorities. The research concludes by emphasizing the need for ongoing efforts to strengthen personal data protection in tax administration to ensure taxpayer privacy and maintain public confidence in the tax system
Pengaruh Ukuran Perusahaan dan Return on Asset terhadap Debt to Equity Ratio dengan Likuiditas sebagai variabel mediasi pada PT Perusahaan Perdagangan Indonesia Caronge, Muhammad Arfandi; Tangngisalu, Jannati; Alam, Syamsul
Digital Business: Tren Bisnis Masa Depan Vol. 15 No. 3 (2024): September: Bussines, IT, Finance
Publisher : Central Research Institute for Agriculture (CeRIA)

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Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh Ukuran Perusahaan dan Return on Asset terhadap Debt to Equity Ratio dimediasi Likuiditas. Pendekatan penelitian ini menggunakan pendekatan kuantitatif dengan jenis data time series dan memperoleh data sekunder melalui data laporan keuangan dari PT Perusahaan Perdagangan Indonesia Cabang Makassar. Untuk mengukur pengaruh langsung variabel ukuran perusahaan dan return on asset terhadap debt to equity ratio dan pengaruhnya apabila dimediasi oleh variabel likuiditas dengan menggunakan path analisis dan bantuan alat analisis SEM PLS. Dari hasil penelitian menunjukkan bahwa pengaruh langsung variabel ukuran perusahaan berpengaruh signifikan terhadap debt to equity ratio (t statistics 3,966 > 1,96 dan nilai p-values 0,041 < 0,05) dan variabel return on asset (t statistics 1,294 < 1,96 dan nilai p-values 0,769 > 0,05) tidak berpengaruh terhadap debt to equity ratio dan variabel likuiditas juga tidak berpengaruh signifikan terhadap debt to equity ratio (t statistics 0,829 < 1,96 dan nilai p-values 0,407 > 0,05). Sedangkan hasil penelitian pengaruh tidak langsung variabel ukuran perusahaan terhadap debt to equity ratio yang dimediasi likuiditas (t statistics 4,098 > 1,96 dan nilai p-values 0,022 < 0,05) berpengaruh positif dan signifikan. Dan variabel return on asset terhadap debt to equity ratio yang dimediasi likuiditas (t statistics 6,294 > 1,96 dan nilai p-values 0,001 < 0,05) hasilnya berpengaruh positif dan signifikan.

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