Pub Date : 2023-02-28DOI: 10.47065/ekuitas.v4i3.3061
M. Abduh, Isti Nuzulul Atiah
The presence of the Job Creation Law in several articles provides provisions and implementation tools in implementing Halal Product Guarantees. Considering this rule is a new rule, it is also necessary to describe the implementation, impact and optimization of BPJP after post-provision in order to convince consumers and micro and small businesses actors to fully implement the provision. This research uses a descriptive qualitative research type. Descriptive qualitative methods adjust opinions between researchers and informants. The results of this research include explaining that the implementation of the Halal Product Guarantee after the Job Creation Law can be seen from the shorter time for inspections, halal testing and determination of fatwas. The Job Creation Law provides for a self-declaring mechanism for micro and small business accompanied by provisions for assistance by Halal Product Process (PPH) assistant. The impact of halal certification for micro business actors in Banten Province is a universal obligation for business actors to carry out halal certification, and the economic impact for many micro business actors in Banten Province is felt by the cheaper certification fees.
{"title":"Penyelenggaraan Jaminan Produk Halal Pasca Pengesahan Undang-Undang Cipta Kerja Dan Implikasinya Terhadap Pelaku Usaha Mikro Di Provinsi Banten","authors":"M. Abduh, Isti Nuzulul Atiah","doi":"10.47065/ekuitas.v4i3.3061","DOIUrl":"https://doi.org/10.47065/ekuitas.v4i3.3061","url":null,"abstract":"The presence of the Job Creation Law in several articles provides provisions and implementation tools in implementing Halal Product Guarantees. Considering this rule is a new rule, it is also necessary to describe the implementation, impact and optimization of BPJP after post-provision in order to convince consumers and micro and small businesses actors to fully implement the provision. This research uses a descriptive qualitative research type. Descriptive qualitative methods adjust opinions between researchers and informants. The results of this research include explaining that the implementation of the Halal Product Guarantee after the Job Creation Law can be seen from the shorter time for inspections, halal testing and determination of fatwas. The Job Creation Law provides for a self-declaring mechanism for micro and small business accompanied by provisions for assistance by Halal Product Process (PPH) assistant. The impact of halal certification for micro business actors in Banten Province is a universal obligation for business actors to carry out halal certification, and the economic impact for many micro business actors in Banten Province is felt by the cheaper certification fees.","PeriodicalId":189604,"journal":{"name":"Ekonomi, Keuangan, Investasi dan Syariah (EKUITAS)","volume":"60 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-02-28","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"128481772","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2023-02-28DOI: 10.47065/ekuitas.v4i3.2745
Rangga Pangestu
This study aims to determine the effect of local taxes, balance funds, local revenue, and capital expenditure on thefinancial performance of the district/city government of North Sumatra province. This research was conducted in the district/city of North Sumatra province. This type of research in this study uses an associative approach using quantitative data. The population in this study are 33 districts in North Sumatra and the Sample Districts in Figures in North Sumatra Province for 2018-2020 are available at the Central Statistics Agency. Data collection in this case, the researcher obtained research data from the Regency in Figures of North Sumatra Province where the data is available at the Central Bureau of Statistics. The results of the analysis show that local taxes and capital expenditures have no effect on financial performance. conversely, balancing funds have a negative effect on financial performance, and local revenue has a positive effect on financial performance.
{"title":"Pengaruh Pajak Daerah, Dana Perimbangan, Pendapatan Asli Daerah, dan Belanja Modal Terhadap Kinerja Keuangan Kabupaten/Kota","authors":"Rangga Pangestu","doi":"10.47065/ekuitas.v4i3.2745","DOIUrl":"https://doi.org/10.47065/ekuitas.v4i3.2745","url":null,"abstract":"This study aims to determine the effect of local taxes, balance funds, local revenue, and capital expenditure on thefinancial performance of the district/city government of North Sumatra province. This research was conducted in the district/city of North Sumatra province. This type of research in this study uses an associative approach using quantitative data. The population in this study are 33 districts in North Sumatra and the Sample Districts in Figures in North Sumatra Province for 2018-2020 are available at the Central Statistics Agency. Data collection in this case, the researcher obtained research data from the Regency in Figures of North Sumatra Province where the data is available at the Central Bureau of Statistics. The results of the analysis show that local taxes and capital expenditures have no effect on financial performance. conversely, balancing funds have a negative effect on financial performance, and local revenue has a positive effect on financial performance.","PeriodicalId":189604,"journal":{"name":"Ekonomi, Keuangan, Investasi dan Syariah (EKUITAS)","volume":"17 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-02-28","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"125351450","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2023-02-27DOI: 10.47065/ekuitas.v4i3.3052
Rahayu Mardikaningsih
Organizations need to retain employees who have high work results and productivity at work because these efforts will affect the operational efficiency of the organization. Employee commitment needs careful scrutiny for resource development programs to have high equity value in the future. However, many organizations have turnover intention problems. The existence of turnover intention is considered to have a bad quality on the relationship between parties. Dissatisfied workers are one of the causes and employees may have the impression that there is no organizational support so that workers' interests are met regarding task completion. This study was conducted with the intention of analysing and determining the relationship between perceived organizational support with commitment and turnover intention. Using a correlational approach survey method, the survey consisted of 72 employees as the survey sample. The findings of the study suggest that there is a strong positive correlation between organizational support and commitment but with turnover intention, the negative relationship is quite weak. This has been proven by the correlation test. The better the employees' impression of organizational support, the more their commitment increases and the less likely they are to move. Conversely, the lower the impression of organizational support for employees, the lower the commitment and the greater the turnover intention.
{"title":"Pandangan Karyawan tentang Dukungan Organisasi: Penguatan Komitmen Organisasi atau Turnover Intention?","authors":"Rahayu Mardikaningsih","doi":"10.47065/ekuitas.v4i3.3052","DOIUrl":"https://doi.org/10.47065/ekuitas.v4i3.3052","url":null,"abstract":"Organizations need to retain employees who have high work results and productivity at work because these efforts will affect the operational efficiency of the organization. Employee commitment needs careful scrutiny for resource development programs to have high equity value in the future. However, many organizations have turnover intention problems. The existence of turnover intention is considered to have a bad quality on the relationship between parties. Dissatisfied workers are one of the causes and employees may have the impression that there is no organizational support so that workers' interests are met regarding task completion. This study was conducted with the intention of analysing and determining the relationship between perceived organizational support with commitment and turnover intention. Using a correlational approach survey method, the survey consisted of 72 employees as the survey sample. The findings of the study suggest that there is a strong positive correlation between organizational support and commitment but with turnover intention, the negative relationship is quite weak. This has been proven by the correlation test. The better the employees' impression of organizational support, the more their commitment increases and the less likely they are to move. Conversely, the lower the impression of organizational support for employees, the lower the commitment and the greater the turnover intention.","PeriodicalId":189604,"journal":{"name":"Ekonomi, Keuangan, Investasi dan Syariah (EKUITAS)","volume":"14 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-02-27","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"124754758","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2023-02-27DOI: 10.47065/ekuitas.v4i3.3086
Ian Nurpatria Suryawan
This study aims to obtain information on the influence of the selection system, training on employee performance mediated by communication in fisheries processing MSMEs. This type of research uses a descriptive quantitative approach and the method used is purposive sampling technique by distributing questionnaires to 59 MSME employees in fishery processing with a minimum working period of 2 years. The results of this study are the more selection systems, the lower the employee's performance. The more selection systems, the lower the communication, but not significantly. The more training, the less communication. The more training, the significantly increased employee performance. The more communication, the significantly increased employee performance. The selection system has no significant effect on employee performance if it is mediated by communication. Training has no significant effect on employee performance if it is mediated by communication.
{"title":"Faktor-Faktor Yang Mempengaruhi Kinerja Karyawan Pada Usaha UMKM Pengolahan Perikanan","authors":"Ian Nurpatria Suryawan","doi":"10.47065/ekuitas.v4i3.3086","DOIUrl":"https://doi.org/10.47065/ekuitas.v4i3.3086","url":null,"abstract":"This study aims to obtain information on the influence of the selection system, training on employee performance mediated by communication in fisheries processing MSMEs. This type of research uses a descriptive quantitative approach and the method used is purposive sampling technique by distributing questionnaires to 59 MSME employees in fishery processing with a minimum working period of 2 years. The results of this study are the more selection systems, the lower the employee's performance. The more selection systems, the lower the communication, but not significantly. The more training, the less communication. The more training, the significantly increased employee performance. The more communication, the significantly increased employee performance. The selection system has no significant effect on employee performance if it is mediated by communication. Training has no significant effect on employee performance if it is mediated by communication.","PeriodicalId":189604,"journal":{"name":"Ekonomi, Keuangan, Investasi dan Syariah (EKUITAS)","volume":"230 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-02-27","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"124544670","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2023-02-27DOI: 10.47065/ekuitas.v4i3.3145
Erma Wulan Sari, Mareta Putri Hapsari, N. Salsabila
The warning of the emergence of a global recession in 2023 is the center of attention for all countries in the world. The issue of recession is reinforced by the many financial institutions in the world that have joined the call for this recession issue. This issue stems from the many financial institutions in the world that increase interest rates to reduce inflation. Many economic observers are of the opinion that Indonesia is far from a recession, but that does not mean that the global economic recession will not have an impact on Indonesia, especially in the area of taxation. The purpose of this study is to describe the development of research on the threat of a 2023 global recession for taxation in Indonesia. This study uses a qualitative approach with a literature review. This research looks at the condition of taxation in Indonesia due to the global recession. The results of the study show that the threat of a global recession has an impact on taxation in Indonesia. Factors that can affect the global recession are the Covid 19 Pandemic which requires every country to make various policies that affect world economic conditions, the Russian and Ukrainian wars also have a significant impact where the food supply chain is cut off which causes food supplies to decrease while the demand for goods increases hence inflation. In addition, the challenge of climate change will also greatly affect state finances, the economy, and people's welfare. The threat of a global recession will have an impact on economic growth so that it will affect tax revenues in Indonesia. There are several strategies that can be used by the State of Indonesia to face the threat of a 2023 Global recession, namely by maintaining the effectiveness of the implementation of the HPP Law, exploring potential by extensification and intensification to strengthen the tax base and increase taxpayer compliance, providing fiscal incentives or funds sourced from the State Budget for activities strategic economy that has a strong multiplier effect on the economy, optimizing taxation through strengthening supervision and law enforcement, efforts to increase tax revenues by paying attention to people's purchasing power, and ensuring fiscal consolidation.
{"title":"Pengaruh Resesi Ekonomi Global 2023 bagi Perpajakan di Indonesia","authors":"Erma Wulan Sari, Mareta Putri Hapsari, N. Salsabila","doi":"10.47065/ekuitas.v4i3.3145","DOIUrl":"https://doi.org/10.47065/ekuitas.v4i3.3145","url":null,"abstract":"The warning of the emergence of a global recession in 2023 is the center of attention for all countries in the world. The issue of recession is reinforced by the many financial institutions in the world that have joined the call for this recession issue. This issue stems from the many financial institutions in the world that increase interest rates to reduce inflation. Many economic observers are of the opinion that Indonesia is far from a recession, but that does not mean that the global economic recession will not have an impact on Indonesia, especially in the area of taxation. The purpose of this study is to describe the development of research on the threat of a 2023 global recession for taxation in Indonesia. This study uses a qualitative approach with a literature review. This research looks at the condition of taxation in Indonesia due to the global recession. The results of the study show that the threat of a global recession has an impact on taxation in Indonesia. Factors that can affect the global recession are the Covid 19 Pandemic which requires every country to make various policies that affect world economic conditions, the Russian and Ukrainian wars also have a significant impact where the food supply chain is cut off which causes food supplies to decrease while the demand for goods increases hence inflation. In addition, the challenge of climate change will also greatly affect state finances, the economy, and people's welfare. The threat of a global recession will have an impact on economic growth so that it will affect tax revenues in Indonesia. There are several strategies that can be used by the State of Indonesia to face the threat of a 2023 Global recession, namely by maintaining the effectiveness of the implementation of the HPP Law, exploring potential by extensification and intensification to strengthen the tax base and increase taxpayer compliance, providing fiscal incentives or funds sourced from the State Budget for activities strategic economy that has a strong multiplier effect on the economy, optimizing taxation through strengthening supervision and law enforcement, efforts to increase tax revenues by paying attention to people's purchasing power, and ensuring fiscal consolidation.","PeriodicalId":189604,"journal":{"name":"Ekonomi, Keuangan, Investasi dan Syariah (EKUITAS)","volume":"30 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-02-27","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"116047919","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2023-02-27DOI: 10.47065/ekuitas.v4i3.2985
Tiara Syahrani, Endar Pradesa
The purpose of this study was to determine the role of financial literacy and financial inclusion in increasing the use of financial technology in MSMEs in Lubuklinggau City. The research method used is quantitative research where each variable is measured by a Likert scale. The number of samples in this study were 42 respondents, namely culinary MSMEs in Lubuklinggau City. Data collection techniques used in this study were document studies and questionnaires. The data analysis technique uses multiple linear regression with the help of SPSS. The results of the study show that financial literacy has a significant influence on financial technology, this is evidenced by the results of the t-test calculation which shows a significance value of 0.006 <0.05. Financial inclusion has a significant influence on financial technology, this is evidenced by the results of the t-test calculation which shows a significance value of 0.004 <0.05.
{"title":"Peran Literasi Keuangan dan Inklusi Keuangan Dalam Meningkatkan Penggunaan Financial Technology Pada UMKM","authors":"Tiara Syahrani, Endar Pradesa","doi":"10.47065/ekuitas.v4i3.2985","DOIUrl":"https://doi.org/10.47065/ekuitas.v4i3.2985","url":null,"abstract":"The purpose of this study was to determine the role of financial literacy and financial inclusion in increasing the use of financial technology in MSMEs in Lubuklinggau City. The research method used is quantitative research where each variable is measured by a Likert scale. The number of samples in this study were 42 respondents, namely culinary MSMEs in Lubuklinggau City. Data collection techniques used in this study were document studies and questionnaires. The data analysis technique uses multiple linear regression with the help of SPSS. The results of the study show that financial literacy has a significant influence on financial technology, this is evidenced by the results of the t-test calculation which shows a significance value of 0.006 <0.05. Financial inclusion has a significant influence on financial technology, this is evidenced by the results of the t-test calculation which shows a significance value of 0.004 <0.05.","PeriodicalId":189604,"journal":{"name":"Ekonomi, Keuangan, Investasi dan Syariah (EKUITAS)","volume":"37 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-02-27","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"132743958","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2023-02-25DOI: 10.47065/ekuitas.v4i3.2737
Rafdhi Wira Oktavius Pelawi, Ariesya Aprillia
The market for halal cosmetic products is very large, the majority of cosmetics and other maintenance products are produced by non-Muslim companies in several non-Muslim countries which can lead to an understanding regarding the halalness of various ingredients, due to concerns that many international brands use alcohol or enzymes extracted from pork as a preservative, the cosmetic and pharmaceutical industries have become the focus of research by Muslim scholars. This has led to a negative perception of this industry among Muslim consumers who are looking for Halal products. In a business full of competition, these negative perceptions must be minimized so that the company can survive, one way is to keep consumers loyal. The same circumstance is experienced by the company producing and marketing Wardah products. This study aims to examine the effect of halal product quality and religiosity on consumer loyalty to Wardah products in Bandung by setting the criteria in purposive sampling: the respondents have Islamic religion, buy Wardah products, and live in Bandung, 329 people are obtained as a sample. Moreover, the data obtained are verified for validity and reliability, and models by variance-based structural equation (SEM PLS). The estimation results of the structural equation model with the probability of the t-statistic are 0.001 for β1 = 0.253 and 0.000 for β2 = 0.542. Given that these two probabilities are less than α of 5%, the first and second research hypotheses are accepted. In conclusion, research shows that the quality of halal products and religiosity have a positive effect on consumer loyalty.
{"title":"Pengujian Efek Kualitas Produk Halal dan Religiusitas Pada Loyalitas Konsumen Produk Wardah","authors":"Rafdhi Wira Oktavius Pelawi, Ariesya Aprillia","doi":"10.47065/ekuitas.v4i3.2737","DOIUrl":"https://doi.org/10.47065/ekuitas.v4i3.2737","url":null,"abstract":"The market for halal cosmetic products is very large, the majority of cosmetics and other maintenance products are produced by non-Muslim companies in several non-Muslim countries which can lead to an understanding regarding the halalness of various ingredients, due to concerns that many international brands use alcohol or enzymes extracted from pork as a preservative, the cosmetic and pharmaceutical industries have become the focus of research by Muslim scholars. This has led to a negative perception of this industry among Muslim consumers who are looking for Halal products. In a business full of competition, these negative perceptions must be minimized so that the company can survive, one way is to keep consumers loyal. The same circumstance is experienced by the company producing and marketing Wardah products. This study aims to examine the effect of halal product quality and religiosity on consumer loyalty to Wardah products in Bandung by setting the criteria in purposive sampling: the respondents have Islamic religion, buy Wardah products, and live in Bandung, 329 people are obtained as a sample. Moreover, the data obtained are verified for validity and reliability, and models by variance-based structural equation (SEM PLS). The estimation results of the structural equation model with the probability of the t-statistic are 0.001 for β1 = 0.253 and 0.000 for β2 = 0.542. Given that these two probabilities are less than α of 5%, the first and second research hypotheses are accepted. In conclusion, research shows that the quality of halal products and religiosity have a positive effect on consumer loyalty.","PeriodicalId":189604,"journal":{"name":"Ekonomi, Keuangan, Investasi dan Syariah (EKUITAS)","volume":"1 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-02-25","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"130224649","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2023-02-25DOI: 10.47065/ekuitas.v4i3.2448
Idhofi Khusna Baihaqqi, Maretha Ika Prajawati
The purpose of this study is to determine the effect of risk tolerance and religiosity on direct investment decisions, as well as the effect of either moderated or unmoderated by financial literacy. Quantitative research with a descriptive approach is the type of research in this study. The population of this study were active students of the Faculty of Economics, Maulana Malik Ibrahim State Islamic University, Malang. Meanwhile, the sample of this research is 100 students who invest in the capital market selected by purposive sampling technique and Slovin formula. The research data this time is primary data tested using SmartPLS 3 software with analytical techniques in the form of descriptive statistics, outer models, and inner models. The results of this study indicate that there is a positive and significant influence of religiosity and financial literacy on investment decisions, while risk tolerance has no effect on investment decisions. In addition, it was also found that the role of financial literacy in moderating the relationship between religiosity and investment decisions, but failed to moderate the relationship between risk tolerance and investment decisions.
{"title":"Pengaruh Risk Tolerance dan Religiusitas terhadap Keputusan Investasi dengan Literasi Keuangan sebagai Variabel Moderasi","authors":"Idhofi Khusna Baihaqqi, Maretha Ika Prajawati","doi":"10.47065/ekuitas.v4i3.2448","DOIUrl":"https://doi.org/10.47065/ekuitas.v4i3.2448","url":null,"abstract":"The purpose of this study is to determine the effect of risk tolerance and religiosity on direct investment decisions, as well as the effect of either moderated or unmoderated by financial literacy. Quantitative research with a descriptive approach is the type of research in this study. The population of this study were active students of the Faculty of Economics, Maulana Malik Ibrahim State Islamic University, Malang. Meanwhile, the sample of this research is 100 students who invest in the capital market selected by purposive sampling technique and Slovin formula. The research data this time is primary data tested using SmartPLS 3 software with analytical techniques in the form of descriptive statistics, outer models, and inner models. The results of this study indicate that there is a positive and significant influence of religiosity and financial literacy on investment decisions, while risk tolerance has no effect on investment decisions. In addition, it was also found that the role of financial literacy in moderating the relationship between religiosity and investment decisions, but failed to moderate the relationship between risk tolerance and investment decisions.","PeriodicalId":189604,"journal":{"name":"Ekonomi, Keuangan, Investasi dan Syariah (EKUITAS)","volume":"42 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-02-25","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"126750208","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2023-02-25DOI: 10.47065/ekuitas.v4i3.3127
Sohibi Putri Siregar, N. Nurlaila
When costs exceed income, one of the most frequent issues a firm faces is bankruptcy. Analyzing the index of income and spending is crucial for a business to avoid bankruptcy. The goal of this study is to examine manufacturing businesses that are listed on the Jakarta Islamic Index (JII) that have filed for bankruptcy between 2019 and 2021. Using a population of 30 manufacturing enterprises that are registered on JII, this study employs a quantitative descriptive research design. Next, three sample companies—PT Indofood CBP Sukses Makmur Tbk, PT Unilever Indonesia Tbk, and PT Kalbe Farma Tbk—were collected using the purposive sampling approach utilized in this study. The data analysis approach employs five variables with the Altman Z-score method. The study's findings indicate that PT Indofood CBP Sukses Makmur Tbk has faced significant financial difficulties in the last period (2021). Later, PT Unilever Indonesia Tbk, which was also dealing with severe financial issues, experienced the same scenario. This firm, in contrast to PT Kalbe Farma Tbk, is regarded as safe because it has no issues with its financial situation.
当成本超过收入时，公司面临的最常见的问题之一就是破产。分析收入和支出指数对企业避免破产至关重要。本研究的目的是研究在2019年至2021年期间申请破产的雅加达伊斯兰指数(JII)上列出的制造业企业。本研究以30家在JII注册的制造企业为研究对象，采用定量描述性研究设计。接下来，三家样本公司- PT Indofood CBP Sukses Makmur Tbk, PT Unilever Indonesia Tbk和PT Kalbe Farma Tbk -使用本研究中使用的有目的抽样方法进行收集。数据分析方法采用5个变量，采用Altman Z-score方法。研究结果表明，PT Indofood CBP suks Makmur Tbk在上一时期(2021年)面临着重大的财务困难。后来，同样面临严重财务问题的PT Unilever Indonesia Tbk也遇到了同样的情况。与PT Kalbe Farma Tbk相比，这家公司被认为是安全的，因为它的财务状况没有问题。
{"title":"Bankcrupty Analysis of Manufacturing Companies Registered on the Jakarta Islamic Index (JII) Based on the Altman Z-Score Method for the 2019-2021 Period","authors":"Sohibi Putri Siregar, N. Nurlaila","doi":"10.47065/ekuitas.v4i3.3127","DOIUrl":"https://doi.org/10.47065/ekuitas.v4i3.3127","url":null,"abstract":"When costs exceed income, one of the most frequent issues a firm faces is bankruptcy. Analyzing the index of income and spending is crucial for a business to avoid bankruptcy. The goal of this study is to examine manufacturing businesses that are listed on the Jakarta Islamic Index (JII) that have filed for bankruptcy between 2019 and 2021. Using a population of 30 manufacturing enterprises that are registered on JII, this study employs a quantitative descriptive research design. Next, three sample companies—PT Indofood CBP Sukses Makmur Tbk, PT Unilever Indonesia Tbk, and PT Kalbe Farma Tbk—were collected using the purposive sampling approach utilized in this study. The data analysis approach employs five variables with the Altman Z-score method. The study's findings indicate that PT Indofood CBP Sukses Makmur Tbk has faced significant financial difficulties in the last period (2021). Later, PT Unilever Indonesia Tbk, which was also dealing with severe financial issues, experienced the same scenario. This firm, in contrast to PT Kalbe Farma Tbk, is regarded as safe because it has no issues with its financial situation.","PeriodicalId":189604,"journal":{"name":"Ekonomi, Keuangan, Investasi dan Syariah (EKUITAS)","volume":"78 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-02-25","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"129659193","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
The low level of MSME taxpayer compliance is one of the causes of not optimal tax revenue in Indonesia. The total MSME actors reached 64.2 million while the number of MSME actors registered as taxpayers was only 2.31 million or 3.6% of MSMEs registered as taxpayers was only 15%, which means that the level of MSME taxpayer compliance is still low. So in order to increase taxpayer compliance, one of the efforts made by the Government together with the DPR was the issuance of the Law on the Harmonization of Tax Regulations (UU HPP) no.7 years 2021. The purpose of this study was to determine the effect of MSME taxpayers' perceptions of the HPP law and to determine the effect of tax socialization on taxpayer compliance. This research data is primary data by providing questionnaires directly and online using the Google form to MSMEs in North Sumatra. The sampling technique used purposive sampling method. And the hypothesis test used is multiple regression analysis. The results show that the perceptions of MSME taxpayer on the HPP Law have a positive and significant effect on MSME Taxpayer compliance. MSME taxpayers who have a positive perception of the HPP Law accept the decision so that MSME taxpayer compliance is also positive. Meanwhile, tax socialization has no effect on MSME taxpayer compliance. This is because MSME taxpayers follow the tax socialization invitation from Direktorat Jendaral pajak (DJP), and most of the research samples are DJP assisted MSMEs, so the socialization is only a formality, the material obtained is only listened to and MSME taxpayers are more enthusiastic about participating in training related to development his skills.It is hoped that this research can be used as a source of information for MSME taxpayers in making decisions on taxpayer perceptions of the HPP Law which will affect the level of taxpayer compliance and the development of taxation theory.
{"title":"Pengaruh Persepsi Wajib Pajak UMKM Atas Undang-Undang HPP, Sosialisasi Perpajakan Terhadap Kepatuhan Wajib Pajak UMKM","authors":"Herti Diana Hutapea, Amran Manurung, Kristiani Sihotang","doi":"10.47065/ekuitas.v4i3.2889","DOIUrl":"https://doi.org/10.47065/ekuitas.v4i3.2889","url":null,"abstract":"The low level of MSME taxpayer compliance is one of the causes of not optimal tax revenue in Indonesia. The total MSME actors reached 64.2 million while the number of MSME actors registered as taxpayers was only 2.31 million or 3.6% of MSMEs registered as taxpayers was only 15%, which means that the level of MSME taxpayer compliance is still low. So in order to increase taxpayer compliance, one of the efforts made by the Government together with the DPR was the issuance of the Law on the Harmonization of Tax Regulations (UU HPP) no.7 years 2021. The purpose of this study was to determine the effect of MSME taxpayers' perceptions of the HPP law and to determine the effect of tax socialization on taxpayer compliance. This research data is primary data by providing questionnaires directly and online using the Google form to MSMEs in North Sumatra. The sampling technique used purposive sampling method. And the hypothesis test used is multiple regression analysis. The results show that the perceptions of MSME taxpayer on the HPP Law have a positive and significant effect on MSME Taxpayer compliance. MSME taxpayers who have a positive perception of the HPP Law accept the decision so that MSME taxpayer compliance is also positive. Meanwhile, tax socialization has no effect on MSME taxpayer compliance. This is because MSME taxpayers follow the tax socialization invitation from Direktorat Jendaral pajak (DJP), and most of the research samples are DJP assisted MSMEs, so the socialization is only a formality, the material obtained is only listened to and MSME taxpayers are more enthusiastic about participating in training related to development his skills.It is hoped that this research can be used as a source of information for MSME taxpayers in making decisions on taxpayer perceptions of the HPP Law which will affect the level of taxpayer compliance and the development of taxation theory.","PeriodicalId":189604,"journal":{"name":"Ekonomi, Keuangan, Investasi dan Syariah (EKUITAS)","volume":"50 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-02-25","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"132867690","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
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