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INDONESIA
JURNAL EKONOMI BISNIS DAN MANAJEMEN
Published by CV ALIMS PUBLISHING
ISSN : 29853249     EISSN : 29853117     DOI : https://doi.org/10.59024/jise.v1i1.126
Core Subject : Economy, Humanities, Education,
Humanities Economics, Econometrics & Finance Languange, Linguistic, Communication & Media
JURNAL EKONOMI BISNIS DAN MANAJEMEN (JISE) berfokus pada penerbitan artikel berkualitas tinggi yang didedikasikan untuk semua aspek penelitian, masalah, dan perkembangan terbaru di bidang Ilmu Manajemen. Topik dalam Jurnal ini berkaitan dengan aspek apapun dari manajemen, namun tidak terbatas pada topik berikut : Manajemen Sumberdaya Manusia , Manajemen Keuangan, Manajemen Pemasaran, Manajemen Sektor Publik, Manajemen Operasional, Manajemen Rantai Pasokan, Corporate Governance, Etika Bisnis, Akuntansi Manajemen dan Pasar Modal dan Investasi. berfokus pada penerbitan artikel berkualitas tinggi yang didedikasikan untuk semua aspek Ekonomi, Bisnis dan Akuntansi. Jurnal ini memberikan ruang bagi para peneliti untuk berdiskusi, mengejar dan meningkatkan pengetahuan di bidang Ilmu Ekonomi Bisnis dan Akuntansi yang terus berkembang. Artikel dapat ditulis dalam bahasa Inggris atau bahasa Indonesia Jurnal ini terbit 1 tahun 4 kali (Januari, April, Juli dan Oktober)
Arjuna Subject : Ilmu Ekonomi, Ekonometrika dan Keuangan (semua kategori) - Ilmu Ekonomi, Ekonometrika dan Keuangan (Lain-Lain)
Articles 84 Documents
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ANALISIS RATIO SOLVABILITAS DAN PROFITABILITAS UNTUK TAHUN 2018-2020 PADA PT. MARA TANTO SIREGAR KABUPATEN TAPANULI TENGAH Rizky Sitompul; Safriadi Pohan; Yacub Hutabarat
JURNAL EKONOMI BISNIS DAN MANAJEMEN Vol. 1 No. 3 (2023): Juli
Publisher : CV. ALIM'SPUBLISHING

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59024/jise.v1i3.401

Abstract

Financial ratio analysis is one way to assess the company's financial performance. This study aims to determine the financial performance of PT. MaraTanto Siregar. The study uses financial management theory based on measuring instruments Debt to Assets Ratio, Debt to Equity ratio, Return On Investment and Return On Equity. The approach used in this research is a descriptive research approach. The samples in this study are the balance sheet and income statement of PT. Mara Tanto Siregar for 3 years for the 2018-2020 period. The data analysis technique used in this research is descriptive data analysis technique, namely collecting data, classifying it in such a way as to obtain a clear picture of the facts that exist as a reality in the object under study. The results showed that the company's financial performance as measured by the solvency ratio (Debt to Assets Ratio) and (Debt to Equity Ratio) was good, because there was an increase in the amount of debt and was followed by an increase in total assets each year and the company was able to emphasize funding using its own capital. The results of the profitability ratio analysis show that the company's ability to generate profits in terms of Return On Investment is good, the average ROI level is 31%, due to the relatively high profit on asset turnover. Meanwhile, in terms of Return On Equity, the company is also good because the company has not been able to maximize its capital to generate optimal net profit, the average during the study period was 42%.
Pengaruh Profitabilitas, Ukuran Perusahaan, Tingkat Utang dan Kualitas Audit Terhadap Agresivitas Pajak Shinta; Agus Sihono
JURNAL EKONOMI BISNIS DAN MANAJEMEN Vol. 1 No. 4 (2023): Oktober
Publisher : CV. ALIM'SPUBLISHING

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59024/jise.v1i4.407

Abstract

This study aims to examine the effect of profitability, firm size, debt levels and audit quality on tax aggressiveness. This study used a purposive sampling method to collect secondary data samples from the annual reports of 18 food and beverage sub-sector companies listed on the Indonesia Stock Exchange (IDX) with a research period of 2020-2022. The analytical method used is multiple linear regression using the SPSS version 25 program. Tax aggressiveness is measured using the Effective Tax Rate (ETR), profitability is measured using Return On Assets (ROA), company size is measured by firm size, debt levels are measured using Debt Assets Ratio (DAR) and audit quality are measured using a dummy variable. The results of this study indicate that profitability and debt levels have a positive effect on tax aggressiveness, while firm size and audit quality have no effect on tax aggressiveness. The implications of this study ensure that the profits obtained by the company are not the result of tax aggressiveness.
PENGARUH MOTIVASI DAN SEMANGAT KERJA TERHADAP KINERJA KARYAWAN PADA DINAS KOPERASI DAN USAHA MIKRO KOTA DEPOK Farihatunnada
JURNAL EKONOMI BISNIS DAN MANAJEMEN Vol. 1 No. 4 (2023): Oktober
Publisher : CV. ALIM'SPUBLISHING

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59024/jise.v1i4.424

Abstract

This research is motivated by the influence of motivation and work enthusiasm on employee performance at the Department of Cooperatives and Micro Enterprises in Depok City. This is done to see how much the level of motivation and morale on employee performance. The research method used is a quantitative method because it is a method used to determine the relationship or influence between two or more variables. Data collection technique through questionnaires distributed to 66 respondents using probability sampling technique with simple random sampling. In analyzing the data, using Instrument Test, Classic assumption test and Hypothesis Test. The results showed that the coefficient of determination was 0.652, which means that 65.2% of the contribution of the Variables of Motivation (X1) and Morale (X2) affect Employee Performance (Y). The conclusion from the data analysis above is that there is a positive and significant influence of Motivation and Work Enthusiasm on Employee Performance at the Department of Cooperatives and Micro Enterprises in the City of Depok.
PENGARUH CORPORATE SOCIAL RESPONSIBILITY DAN CAPITAL INTENSITY TERHADAP PENGHINDARAN PAJAK (Studi Empiris pada perusahaan sektor pertambangan yang terdaftar di Bursa Efek Indonesia tahun 2019 – 2020) Muchammad Dava Rachmawan; Umaimah
JURNAL EKONOMI BISNIS DAN MANAJEMEN Vol. 1 No. 4 (2023): Oktober
Publisher : CV. ALIM'SPUBLISHING

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59024/jise.v1i4.435

Abstract

This study aims to examine the effect of corporate social responsibility and capital intensity on tax evasion by using research samples of mining sector companies listed on the Indonesia Stock Exchange in 2019 - 2020. The taxes levied by the state function as the main source aiming to finance public expenditures and function as a tool to regulate and implement policies in the social and economic fields and to be used for the greatest prosperity of the people and the people. The phenomenon of tax avoidance in Indonesia can also be seen from the tax ratio (Tax Ratio). Tax collection performance can be seen from the ratio of taxes collected by the state. Tax avoidance is a saving on the amount of tax payable, individual and corporate taxpayers use the weak points of existing tax rules, in carrying out their tax management. Tax avoidance is also associated with tax planning, both of them use legal means to reduce or even eliminate tax obligations, but from a tax policy point of view, neglecting tax avoidance practices can result in injustice and reduced efficiency of a tax system. . The results obtained from this study are that corporate social responsibility has a negative effect on tax evasion. Meanwhile, capital intensity has no effect on tax evasion. This study uses a quantitative approach. This test is done with linear regression

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