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Nexus Synergy: A Business Perspective
Published by First Ciera Publisher
ISSN : 29886589     EISSN : 29886570     DOI : https://doi.org/10.61230/nexus
Core Subject : Economy, Humanities, Social,
Humanities Economics, Econometrics & Finance Social Sciences
Nexus Synergy: A Business Perspective is a journal about the interrelationships and synergies between various aspects of business, such as accounting, management, marketing, and finance. This journal discusses business-related topics from different perspectives and focuses on how interconnections between business elements can affect overall organizational performance. This journal also includes research on business strategy, innovation, leadership, and trends and challenges in the business world.
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Bisnis, Menejemen, dan Akutansi (Lain-Lain)
Articles 10 Documents
 1 
The Effect of Organizational Commitment and Competence on Work Motivation and Work Performance at SMA Negeri Tapung District Ahmad Rafa'i; Achmad Tavip Junaedi; Nyoto; Nicholas Renaldo; Fazal Mohamed Mohamed Sultan
Nexus Synergy: A Business Perspective Vol. 1 No. 1 (2023): Nexus Synergy: A Business Perspective
Publisher : First Ciera Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61230/nexus.v1i1.1

Abstract

The purpose of this study was to determine the effect of Organizational Commitment, Competence, on the motivation and performance of teachers in SMA in Tapung District. The method used in collecting data in this research is a questionnaire. The population in this study were all teachers at SMA Negeri in Tapung sub-district with a total of 112 teachers. The sample of this study used the Stratified Random Sampling method with Structural Equation Modeling (SEM) PLS 3.0 analysis. The results showed that Organizational Commitment had a positive and insignificant effect on Motivation, Competence had a positive and insignificant effect on Performance, and Organizational Commitment had a positive and insignificant effect on motivation. on performance, competence has a positive and significant effect on performance, motivation has a positive and insignificant effect on performance in high school teachers in Tapung District.
Do Financial Performance Determine Firm Value? Evidence from Food and Beverage Companies in 2018-2021 Putu Diah Kumalasari; I Dewa Made Endiana
Nexus Synergy: A Business Perspective Vol. 1 No. 1 (2023): Nexus Synergy: A Business Perspective
Publisher : First Ciera Publisher

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Abstract

Firm value becomes one of investors’ concerns in making economic decisions since it describes the company performance. It becomes a perception associated with stock prices, where an increasing stock price will increase firm value. An increasing firm value will impact the shareholders' welfare. This study aims to determine the effect of asset growth, company size, investment decisions, funding decisions, and dividend policies on firm value in food and beverage companies listed on the Indonesia Stock Exchange in 2018-2021. By using a purposive sampling method, a total of 9 companies were sampled in this study. The data was analyzed by using the multiple linear regression analysis technique. The results suggest that firm size and investment decisions have positive effect on firm value. Meanwhile, asset growth and funding decisions do not affect firm value, and dividend policy has negative effect on firm value. Based on the results, companies need to pay more attention to firm size and investment decisions. Regarding dividend policy, investors tend to consider the tax rate; if the dividend tax rate is greater than the capital gains tax rate, then investors are contented that profits are retained. Meanwhile, asset growth and funding decisions are not a problem for the company can generate profits and manage debt efficiently.
Tax Justice Perceptions on Tax Compliance of WPOP on KPP Pratama Tampan Kota Pekanbaru Ahmad Zulkarnain Estu; Tommy Sella; Mimelientesa Irman; Anton; Pujiono Eddy
Nexus Synergy: A Business Perspective Vol. 1 No. 1 (2023): Nexus Synergy: A Business Perspective
Publisher : First Ciera Publisher

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Abstract

The main purpose of this research is to determine the effect of tax justice on tax compliance. Tax justice is the nature (action of treatment) that is not arbitrary or impartial to the applicable tax system. Determination of the sample using the Slovin method. Methods of data analysis are multiple linear regression with SPSS. Independent variables are general fairness, exchange with government, attitude toward taxation of the wealthy, preferred tax rate structure, and self-interest. The dependent variable is Tax Compliance. This research adduces that general justice, government reciprocity, tax rate structure, and personal interest have positive significant, while special provisions have no significant effect on tax compliance.
Financial Report Fraud Determinants (Banking and Insurance Sub-Sector Companies on the Indonesia Stock Exchange 2017-2021) Anton; Edison Fernando; Ahmad Zulkarnain Estu; Pujiono Eddy; Andi
Nexus Synergy: A Business Perspective Vol. 1 No. 1 (2023): Nexus Synergy: A Business Perspective
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Abstract

The purpose of this research is to examine and analyze financial stability, external pressure, financial targets, personal financial need, the nature of the industry, ineffective monitoring, and rationalization of fraudulent financial statements. The research was conducted on banking and insurance sub-sector companies with annual financial reports for the 2017-2021 period which are listed on the Indonesia Stock Exchange (IDX). The population in this study were all banking and insurance sub-sector companies listed on the Indonesia Stock Exchange. The samples used in this study were 55 companies taken by purposive sampling method. The data analysis technique used is multiple linear regression analysis using Smart PLS software. The results of the study show that financial stability and external pressure have a significant effect on fraudulent financial statements.
The Effect of Thin Capitalization and Accounting Conservatism on Tax Planning with Profit Quality as a Moderating Variable in Industrial Sector Companies Listed on the Indonesia Stock Exchange for the 2018-2021 Period Diffa Sekar Arum; Mulyadi Mulyadi; Panata Bangar Hasioan Sianipar
Nexus Synergy: A Business Perspective Vol. 1 No. 1 (2023): Nexus Synergy: A Business Perspective
Publisher : First Ciera Publisher

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Abstract

The purpose of this study was to examine the effect of thin capitalization and accounting conservatism on tax planning, both directly and through the earnings quality variable as a moderation. The research method used in this study is a quantitative research method with the type of data, namely secondary data, obtained from published financial reports. The population and sample used in this study are the annual financial reports of industrial sector companies listed on the Indonesia Stock Exchange for the 2018-2021 period using the sample selection technique, namely the purposive sampling technique. The results of the study reveal that thin capitalization has an effect on tax planning, accounting conservatism has no effect on tax planning, earnings quality moderates the effect of thin capitalization on tax planning, and earnings quality moderates the effect of accounting conservatism on tax planning.
The Effect of Financial Literacy and Peers towards Saving Behavior with Self-Control as Mediating Variable of Undergraduate Students of Jakarta State University Endah Setyowati; Sri Zulaihati; Achmad Fauzi
Nexus Synergy: A Business Perspective Vol. 1 No. 2 (2023): Nexus Synergy: A Business Perspective
Publisher : First Ciera Publisher

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Abstract

This study aims to find out the effect of financial literacy and peers towards saving behavior with self-control as mediating variable of undergraduate students of Faculty of Economics Jakarta State University. The population in this study were 294 students of the Faculty of Economics, Jakarta State University, class of 2020. In this research, instrument researchers used is quantitative methods, total 170 respondents. Data collection using a questionnaire with accidental sampling. Data is processed using SPSS version 25. The result of this research indicates that 1) Financial literacy has a significant effect on self-control; 2) Peers has a significant effect on self-control; 3) Financial literacy has a significant effect on saving behavior; 4) Peers has a significant effect on saving behavior; 5) Self-control has a significant effect on saving behavior; 6) Financial literacy has an effect on saving behavior with self-control as a mediating variable; 7) Peers has an effect on saving behavior with self-control as a mediating variable.
Tri Hita Karana Philosophy in Ethical Leadership of Village Credit Institutions I Gusti Ayu Asri Pramesti; Nicholas Renaldo
Nexus Synergy: A Business Perspective Vol. 1 No. 2 (2023): Nexus Synergy: A Business Perspective
Publisher : First Ciera Publisher

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Abstract

Bali has several institutions based on cultural values, traditions and customs. Tri Hita Karana is a basic concept used by indigenous people in Bali as a guide in living life. The concept of Tri Hita Karana is also a foundation in organizations, one of which is the Village Credit Institution (LPD) in Bali. The Village Credit Institution is an institution formed by the village that functions to manage village finances with the aim of improving welfare. The success of LPD cannot be separated from the ethical role of the leaders. This article aims to provide an understanding of the philosophy of Tri Hita Karana in ethical leadership from the perspective of the philosophy of science ontology, epistemology, and axiology.
The Effect of Capital Intensity Ratio and Sales Growth to Tax Avoidance with Independent Commissioners as Moderating Variable (Empirical Study on Consumer Goods Industry Companies on the Indonesia Stock Exchange in 2021-2022): English Fadhilah Hasna; Sri Zulaihati; Ati Sumiati
Nexus Synergy: A Business Perspective Vol. 1 No. 2 (2023): Nexus Synergy: A Business Perspective
Publisher : First Ciera Publisher

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Abstract

This study aims to: 1) determine the effect of capital intensity ratio and sales growth to tax avoidance; (2) regarding the effect of capital intensity ratio to tax avoidance; (3) the effect of sales growth to tax avoidance; (4) the effect of capital intensity to tax avoidance with the moderating of independent commissioners; and (5) the effect of sales growth to tax avoidance. the population in this study are consumer good industry listed on the Indonesia Stock Exchange in the 2021-2022 period. The source of data in this study is the annual report data of the consumer goods industry companies. The proxied of the variable are cash effective tax rate for tax avoidance, capital intensity ratio, sales growth rate, and the proportion of independent commissioners of the companies. The sampling method used was purposive sampling and 65 companies were selected with a total sample of 170 research data. The analytical technique used are multiple linear regression and moderated regression analysis. Data is processed using SPSS. The results of the study indicate that capital intensity and sales growth have a significant effect on tax avoidance, capital intensity has a positive effect on tax avoidance, sales growth has no significant effect on tax avoidance,  independent commissioners is able to strengthen the effect of capital intensity on tax avoidance, meanwhile the independent commissioners are unable to moderate the effect of sales growth on tax avoidance.
The Effect of Tax Collection, Tax Audit, and Taxpayer Compliance on Corporate Income Tax Revenue at The Tax Service Office Pratama Pancoran Wenty Wandira W.; Tri Hesti Utaminingtyas; Achmad Fauzi
Nexus Synergy: A Business Perspective Vol. 1 No. 2 (2023): Nexus Synergy: A Business Perspective
Publisher : First Ciera Publisher

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Abstract

This study aims to determine the effect of tax collection, tax Audit, and taxpayer compliance on corporate income tax at The Tax Service Office Pratama Pancoran. The techniques and methods in this study use a quantitative approach, that is using secondary data from data per month during 2017-2022. In the form of monthly corporate income tax revenue reports, monthly tax collection reports, monthly tax audit reports, and monthly corporate taxpayer compliance reports obtained from The Tax Service Office Pratama Pancoran. The data analysis technique used to test the hypothesis is regression analysis. The results of this research show that: (1) Tax collection has no influence on corporate income tax revenue. (2) Tax audit has influence on corporate income tax revenue. (3) Taxpayer compliance influence on corporate income tax revenue. The implications of this research will have an impact on decision making in policy making related to tax collection governance, tax audits, taxpayer compliance so that corporate income tax revenues can increase significantly and can be utilized for public benefit. In addition, the implications of this research can be used as a source of literature for other studies.
The Use of ANOVA in Comparative Analysis of Exchange Rates in Indonesia Nicholas Renaldo; Rodle Vomizon; Diaz Othman Nuonnad; Nitram Okšav; Rajah Abdulqadir Hilas
Nexus Synergy: A Business Perspective Vol. 1 No. 2 (2023): Nexus Synergy: A Business Perspective
Publisher : First Ciera Publisher

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Abstract

The aim of research regarding the use of Analysis of Variance (ANOVA) in comparative analysis of exchange rates in Indonesia is to analyze differences in foreign currency exchange rates. This research uses ANOVA analysis to determine differences in exchange rates in Indonesia. The research results show that the calculated F value is less than the F table, showing that the difference between the groups is not statistically significant. In the context of foreign currency at BCA, BI, BNI, and KMK, based on the analysis results, there is no significant difference between the foreign currency exchange rates at these banks. It is hoped that future research can use other methods to measure exchange rate differences more precisely, such as Two Way ANOVA or other statistical methods.

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