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INDONESIA
Journal of Economics and Management Scienties
Published by Asia Pacific Network for Sustainable Agriculture, Food and Energy
ISSN : 26551934     EISSN : 26556685     DOI : 10.37034/jems
Core Subject : Economy,
Economics, Econometrics & Finance
Journal of Economics and Management Scienties is a journal published by SAFE-Network. Publish four times a year in December, March, June, and September. The aim of this journal is to provide a venue for academicians, researchers, and practitioners for publishing original research articles or review articles. The language used in this journal is English or Indonesian. The scope of the articles published in this journal deal with a broad range of topics in Social and Economics. Journal of Economics and Management Scienties is a peer-reviewed open access journal covering applied issues in micro and macroeconomics, including (but not limited to): Political Economy, Law and Economics, Environmental Economics, Innovation Economics, Health Economics, Gender Economics, International Trade & Development, Industrial Organization, International Economics, Labor Economics, Finance, Money and Banking, Green Growth.
Arjuna Subject : Ilmu Ekonomi, Ekonometrika dan Keuangan (semua kategori) - Ilmu Ekonomi, Ekonometrika dan Keuangan (Lain-Lain)
Articles 5 Documents
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Search results for , issue "Volume 5 No. 1, December 2022" : 5 Documents clear
Pengaruh Beban Iklan dan Intensitas Persediaan terhadap Agresivitas Pajak Anggun Putri Romadhina
Journal of Economics and Management Scienties Volume 5 No. 1, December 2022
Publisher : SAFE-Network

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37034/jems.v5i1.6

Abstract

This study aims to test and provide empirical evidence of the effect of advertising expenses and inventory intensity on tax aggressiveness conducted by Manufacturing companies of the goods and consumption sector listed on the Indonesia Stock Exchange. The sample was selected using the purposive sampling method, with a research year period of 5 years starting from 2013-2017. The results of this study indicate that the advertising expenses has a significant effect on tax aggressiveness. While inventory intensity has not affect the tax aggressiveness of the goods and consumption sector Manufacturing companies listed on the Indonesia Stock Exchange. Advertising load and inventory intensity simultaneously or together affect the tax aggressiveness.
Pengaruh Pengungkapan Sukarela, Penghindaran Pajak dan Corporate Governance terhadap Biaya Hutang Baiq Fitri Arianti
Journal of Economics and Management Scienties Volume 5 No. 1, December 2022
Publisher : SAFE-Network

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37034/jems.v5i1.7

Abstract

This research aims to test and provide empirical evidence of the effect of voluntary disclosure, tax avoidance and corporate governance on the cost of debt by consumer goods manufacturing sector companies listed on the Indonesia Stock Exchange in the period 2013 - 2017. The population in this study is all sector manufacturing companies goods and consumption listed on the Indonesia Stock Exchange for the period 2013-2017. The sample method used in this study was purposive sampling method with a total of 12 companies in the consumer goods industry sector during 5 years of observation. Data analysis used is multiple linear regressions with the help of SPSS 22.0 software program. The results of this study indicate that voluntary disclosure does not have a significant effect on the cost of debt. Tax avoidance has an effect on the cost of debt and corporate govenance has an effect on debt costs. While simultaneously it also shows that voluntary disclosure, tax avoidance and corpoate governance affect the cost of debt.
Analisis Kebijakan Promosi dalam Meningkatkan Volume Penjualan Mobil Merek Canter (Studi Kasus pada PT. Mitsubishi Andalas Berlian Motor Padang) D Delvianti
Journal of Economics and Management Scienties Volume 5 No. 1, December 2022
Publisher : SAFE-Network

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37034/jems.v5i1.8

Abstract

This study aims to examine and analyze promotion policies in increasing sales of Canter brand cars (a case study at PT. Mitsubishi Andalas Berlian Motor Padang). The analytical method in this study uses the classical assumption test which consists of a normality test and a simple regression test, t test. The results of this study are partially the promotion cost policy at PT. Mitsubishi Andalas Berlian Motor Padang did not have a significant effect on sales volume at PT. Mitsubishi Andalas Berlian Motor Padang
Analisis Perbandingan Kinerja Keuangan antara Perbankan Konvensional dan Perbankan Syariah yang Listed di Bursa Efek Indonesia (Studi Kasus Bank BRI dan Bank Panin Syariah) Novi Yanti; Yanti Rozalina
Journal of Economics and Management Scienties Volume 5 No. 1, December 2022
Publisher : SAFE-Network

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37034/jems.v5i1.9

Abstract

The purpose of this research is to know: 1) comparison of financial performance between conventional Bank (BRI) and Bank Syari'ah (Bank Panin Syari'ah) listed in BEI period 2011-2015 seen from financial liquidity ratio (Quick Ratio, LDR), ratio solvability (CAR), and Rentability ratio (ROA, BOPO and NPM). 2) Differences in the financial performance of conventional banks (BRI) and Bank Syari'ah (Panin Bank Syari'ah). The population in this research is Bank Rakyat Indonesia and Bank Panin Syari'ah. The sample is the financial statements of the two banks from 2011-2015. The analysis method used is the analysis of liquidity ratio, solvability and Rentabilitas. Hypothesis test using two different test average (independent sample t- test). The results show that quick ratio, LDR, CAR, ROA, BOPO, and NPM Bank BRI is good, because it has been able to reach predefined standards. For Bank Panin Syari'ah only the ratio of CAR, ROA, BOPO and NPM are said to be good, because it has been able to achieve the standards that have been determined despite decreases and increases. As for the ratio of LDR and Quick ratio in Bank Panin Syariah has not been good because during the period 2011-2015 has not been able to reach the standard set by BI at 81% -110% and 15% -20%. Quick Ratio, CAR, ROA and Net Profit Margin of Bank BRI and Bank Panin Syaria'ah there are significant differences. Meanwhile, if seen from the ratio of LDR, and BOPO there is no significant difference between the financial performance of Bank Rakyat Indonesia and Bank Panin Syariah due to significant value greater than alpha 0.05
Faktor Pendorong Wisatawan Malaysia Berkunjung ke Sumatera Barat Nelvi Susgenti
Journal of Economics and Management Scienties Volume 5 No. 1, December 2022
Publisher : SAFE-Network

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37034/jems.v5i1.10

Abstract

The background of this research is to identify the motivations factors which become the background the visiting of malaysian to West Sumatera and to identify group / segmentation of tourist based on motivation in journey to West Sumatera. The research population is the tourist from malaysia that visit west sumatera . the sample in this research is international tourist, not the visitor working intention or diplomatic guest. From the result of the research it is found that the factors which stimulate the tourist motivation from malaysia who visit West Sumatera are presitige, culture, medical treatmentl, natural view, leasure and fresh air. In fact , the dominan motivation in visiting West Sumatera are prestige and pride factor. Meanwhile market segmentation based on tourist motivation that visit West Sumatera , which are : fresh air, the natural beauty and culture.

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