rity returns and risks related to investors' investment activities. The total population of 30 companies based on purposive technique with continuous listing criteria, profit and dividend payments resulted in a total sample of 15 companies. The results of the study explain that the risk of the beta company group is the company has a risk that is sensitive to the business environment. Meanwhile, dividend payments are around 45% of profit. This shows that the rate of return is quite promising. ROE in the range of 23%-27%, CR ranging from 123-221 times, DR ranging from 41%-48%, DOL ranging from 0.8% - 8.1% and for AG ranging from 7.8% - 13.84%. Both sets of variables show a close relationship with a canonical correlation value of 66.003%. This finding explains that for investment in shares of Islamic companies, the level of stock risk has a close relationship with ROE and AG. So that it will be taken into consideration in making investment decisions.
{"title":"ANALISIS HUBUNGAN FUNDAMENTAL DENGAN RISIKO SISTEMATIS DAN DIVIDENT PAY OUT RATIO PADA PERUSAHAAN YANG TERGABUNG DI JAKARTA ISLAMIC INDEX (JII)","authors":"Muhammad Muwidha, Mahmudatul Himmah, A. Indrawan","doi":"10.33795/jabh.v9i1.3673","DOIUrl":"https://doi.org/10.33795/jabh.v9i1.3673","url":null,"abstract":"rity returns and risks related to investors' investment activities. The total population of 30 companies based on purposive technique with continuous listing criteria, profit and dividend payments resulted in a total sample of 15 companies. The results of the study explain that the risk of the beta company group is the company has a risk that is sensitive to the business environment. Meanwhile, dividend payments are around 45% of profit. This shows that the rate of return is quite promising. ROE in the range of 23%-27%, CR ranging from 123-221 times, DR ranging from 41%-48%, DOL ranging from 0.8% - 8.1% and for AG ranging from 7.8% - 13.84%. Both sets of variables show a close relationship with a canonical correlation value of 66.003%. This finding explains that for investment in shares of Islamic companies, the level of stock risk has a close relationship with ROE and AG. So that it will be taken into consideration in making investment decisions.","PeriodicalId":331601,"journal":{"name":"Jurnal Akuntansi Bisnis dan Humaniora","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2023-09-04","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"123766998","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}
This study aims to determine the effect of entrepreneurship orientation and market orientation on marketing performance at Modern Coffee Shops in Malang. This type of research is explanatory research with the population of this study are all managers or business owners of modern coffee shops in Malang. This total population includes all modern coffee shop businesses in Malang where the exact number is not known. This study used a sample of 30 modern coffee shops in Malang which were taken randomly with cluster sampling technique. From the results of data collection using a questionnaire and analyzed using Multiple Linear Regression analysis, the results obtained are Entrepreneurship Orientation and Marketing Performance have a significant effect on is accepted and hypothesis 2, namely Market Orientation partially has a significant effect on Marketing Performance. The results of the analysis of this study have implications that entrepreneurs need to pay attention to policies that support Entrepreneurship Orientation and Market Orientation, to improve Marketing Performance. Bold and proactive innovation and paying attention to changing consumer desires and competitors' strategies must continue to be carried out to achieve better marketing performance.
{"title":"PENGARUH ORIENTASI KEWIRAUSAHAAN DAN ORIENTASI PASAR TERHADAP KINERJA PEMASARAN KEDAI KOPI MODERN DI MALANG","authors":"Heru Utomo, U. Khabibah, Fatkhur Rochman","doi":"10.33795/jabh.v9i1.3634","DOIUrl":"https://doi.org/10.33795/jabh.v9i1.3634","url":null,"abstract":"This study aims to determine the effect of entrepreneurship orientation and market orientation on marketing performance at Modern Coffee Shops in Malang. This type of research is explanatory research with the population of this study are all managers or business owners of modern coffee shops in Malang. This total population includes all modern coffee shop businesses in Malang where the exact number is not known. This study used a sample of 30 modern coffee shops in Malang which were taken randomly with cluster sampling technique. From the results of data collection using a questionnaire and analyzed using Multiple Linear Regression analysis, the results obtained are Entrepreneurship Orientation and Marketing Performance have a significant effect on is accepted and hypothesis 2, namely Market Orientation partially has a significant effect on Marketing Performance. The results of the analysis of this study have implications that entrepreneurs need to pay attention to policies that support Entrepreneurship Orientation and Market Orientation, to improve Marketing Performance. Bold and proactive innovation and paying attention to changing consumer desires and competitors' strategies must continue to be carried out to achieve better marketing performance.","PeriodicalId":331601,"journal":{"name":"Jurnal Akuntansi Bisnis dan Humaniora","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2023-09-04","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"113959029","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}
Mudjiono, Sigit Setya Wiwaha, A. Imron, Politeknik Jurusan Elektro, Negeri Malang
The research aims to describe how the structured task needs to be formulated and the extent to which it has an impact on improving student achievement. This research is based on Vygotsky's view which states that the potential of students will develop effectively if in the learning carried out, external factors, especially teachers/lecturers and students' friends are involved in learning. Cooperative learning is a learning system that contains various interrelated elements, including: (1) positive interdependence, (2) faceto-face interaction, (3) individual accountability, and (4) skills to establish interpersonal relationships. Structured task-based learning as a form of cooperative learning consists of 4 principles, namely: (1) Making assignments meaningful, clear, and challenging, (2) Diversifying assignments, (3) Paying attention to the level of difficulty, (4) Monitoring student progress. The method in this study uses two approaches, namely a qualitative approach and a quantitative approach. The effect of the action on the group given the task was calculated through the statistical tool of analysis of variance. After two actions were taken, it was found that the students who were given the task got a higher academic score. The key is that on every assignment given, the lecturer needs to provide feedback, especially on difficult questions.
{"title":"MEMBANGUN PENGETAHUAN TEORI PERSAMAAN DIFERENSIAL TINGKAT I MELALUI TUGAS TERSTRUKTUR","authors":"Mudjiono, Sigit Setya Wiwaha, A. Imron, Politeknik Jurusan Elektro, Negeri Malang","doi":"10.33795/jabh.v9i1.3672","DOIUrl":"https://doi.org/10.33795/jabh.v9i1.3672","url":null,"abstract":"The research aims to describe how the structured task needs to be formulated and the extent to which it has an impact on improving student achievement. This research is based on Vygotsky's view which states that the potential of students will develop effectively if in the learning carried out, external factors, especially teachers/lecturers and students' friends are involved in learning. Cooperative learning is a learning system that contains various interrelated elements, including: (1) positive interdependence, (2) faceto-face interaction, (3) individual accountability, and (4) skills to establish interpersonal relationships. Structured task-based learning as a form of cooperative learning consists of 4 principles, namely: (1) Making assignments meaningful, clear, and challenging, (2) Diversifying assignments, (3) Paying attention to the level of difficulty, (4) Monitoring student progress. The method in this study uses two approaches, namely a qualitative approach and a quantitative approach. The effect of the action on the group given the task was calculated through the statistical tool of analysis of variance. After two actions were taken, it was found that the students who were given the task got a higher academic score. The key is that on every assignment given, the lecturer needs to provide feedback, especially on difficult questions.","PeriodicalId":331601,"journal":{"name":"Jurnal Akuntansi Bisnis dan Humaniora","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2023-09-04","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"117315492","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}
I. Permatasari, Tri Ramadani Arjo, Kartika Indah Permatasari
Through the Cloud Call Center page, PT Telkom has a customer service that is aimed at providing services to customers. The quality of CRM Cloud Call center services needs to be improved to solve customer complaints. This research aims to increase the number of customer satisfaction and loyalty through communicative interactions between cloud call center systems and customers. Several tools are used to build automated machines as applications for conducting Cloud Call Center training connected to data based via a server. The methodology in this research is to use path analysis. The results of the study indicate that there is a direct influence between the CRM Cloud Call center service system on customer satisfaction and customer loyalty. The indirect effect shows that there is a significant positive relationship between the cloud call center service system and customer loyalty through customer satisfaction.
{"title":"PENGARUH IMPLEMENTASI CUSTOMER RELATIONSHIP MANAGEMENT CLOUD CALL CENTER SEBAGAI STRATEGI DALAM MENINGKATKAN KEPUASAN PELANGGAN DAN LOYALITAS PELANGGAN","authors":"I. Permatasari, Tri Ramadani Arjo, Kartika Indah Permatasari","doi":"10.33795/jabh.v9i1.3635","DOIUrl":"https://doi.org/10.33795/jabh.v9i1.3635","url":null,"abstract":"Through the Cloud Call Center page, PT Telkom has a customer service that is aimed at providing services to customers. The quality of CRM Cloud Call center services needs to be improved to solve customer complaints. This research aims to increase the number of customer satisfaction and loyalty through communicative interactions between cloud call center systems and customers. Several tools are used to build automated machines as applications for conducting Cloud Call Center training connected to data based via a server. The methodology in this research is to use path analysis. The results of the study indicate that there is a direct influence between the CRM Cloud Call center service system on customer satisfaction and customer loyalty. The indirect effect shows that there is a significant positive relationship between the cloud call center service system and customer loyalty through customer satisfaction.","PeriodicalId":331601,"journal":{"name":"Jurnal Akuntansi Bisnis dan Humaniora","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2023-09-04","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"114514862","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 purpose of this study is to investigate the influence of Profitability, Leverage, Company Size and Intensity of Fixed Assets on the Tax Avoidance of subsector food and beverage companies. The research used Purposive Sampling as the data collection technique. From the 30 companies, there were only 14 companies which met the criteria. The data analysis method used a multipe linear regressions. The used 26th version of IBM SPSS Statistics as a data analysis tool. The result of the research showed that there was a postive and significant influence of Company Size on the Tax Avoidance. Meanwhile, Profitability, Leverage, and Intensity of Fixed Assets partially have not significant effect on the Tax Avoidance. The result ofsimultaneous test showed that there was a not significant influence of Profitability, Leverage, and Intensity of Fixed Assets on the Tax Avoidance.
{"title":"PENGARUH PROFITABILITAS, LEVERAGE, UKURAN PERUSAHAAN, DAN INTENSITAS ASET TETAP TERHADAP PENGHINDARAN PAJAK (TAX AVOIDANCE) (STUDI EMPIRIS PADA PERUSAHAAN SUBSEKTOR MAKANAN DAN MINUMAN YANG TERDAFTAR DI BURSA EFEK INDONESIA)","authors":"Alfin Irsyad Khoiron, Endah Suwarni, Basuki Rachmat","doi":"10.33795/jabh.v10i1.4122","DOIUrl":"https://doi.org/10.33795/jabh.v10i1.4122","url":null,"abstract":"The purpose of this study is to investigate the influence of Profitability, Leverage, Company Size and Intensity of Fixed Assets on the Tax Avoidance of subsector food and beverage companies. The research used Purposive Sampling as the data collection technique. From the 30 companies, there were only 14 companies which met the criteria. The data analysis method used a multipe linear regressions. The used 26th version of IBM SPSS Statistics as a data analysis tool. The result of the research showed that there was a postive and significant influence of Company Size on the Tax Avoidance. Meanwhile, Profitability, Leverage, and Intensity of Fixed Assets partially have not significant effect on the Tax Avoidance. The result ofsimultaneous test showed that there was a not significant influence of Profitability, Leverage, and Intensity of Fixed Assets on the Tax Avoidance.","PeriodicalId":331601,"journal":{"name":"Jurnal Akuntansi Bisnis dan Humaniora","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2023-01-10","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"125498522","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}
This study focuses on the governance of Kelompok Perempuan Kreatif Mandiri/Independent Creative Women Group (KPKM) which is the beneficiary of women's empowerment program from Corporate Social Responsibility (CSR) PT Perusahaan Gas Negara Tbk. The paper aims to identify and describe, how organizational structure impacts governance patterns and the outcomes. It used a persuasive case study approach, where the data collection process is carried out through in-depth interviews with relevant stakeholders. Likewise, researchers conducted close observation, supported with literature review from journals, digital media and books, to enrich the study. The research findings reveal that the absence of regeneration in the organizational structure causes repetitive governance pattern since its establishment, same persons are appointed as caretakers in several bodies, depending on a central figure, and only able to innovate through the intervention of outsiders (other parties). Furthermore, there is a concern regarding potential digression, as quoted from Lord Acton's letter to the Bishop of Creighton in 1887; "Power tends to corrupt and absolute power corrupts absolutely”.
本研究的重点是Kelompok Perempuan Kreatif Mandiri/独立创意妇女集团(KPKM)的治理，KPKM是企业社会责任(CSR) PT Perusahaan Gas Negara Tbk妇女赋权计划的受益者。本文旨在识别和描述组织结构如何影响治理模式和结果。它采用了一种有说服力的案例研究方法，通过与相关利益相关者的深入访谈来进行数据收集过程。同样，研究人员进行了密切的观察，并辅以期刊、数字媒体和书籍的文献综述，以丰富研究。研究发现，由于组织结构缺乏再生，导致了自组织建立以来的治理模式重复，同一个人被任命为多个机构的管理者，依赖于一个中心人物，只有通过外部(其他方)的干预才能进行创新。此外，还有一种关于潜在离题的担忧，引用自阿克顿勋爵1887年给克赖顿主教的信;“权力导致腐败，绝对的权力导致绝对的腐败”。
{"title":"TATA KELOLA ORGANISASI DAN DOMINASI SOSIAL","authors":"Dien Yudithadewi, Dodo Darsono, Bonifasius Santiko Parikesit","doi":"10.33795/jabh.v10i1.4123","DOIUrl":"https://doi.org/10.33795/jabh.v10i1.4123","url":null,"abstract":"This study focuses on the governance of Kelompok Perempuan Kreatif Mandiri/Independent Creative Women Group (KPKM) which is the beneficiary of women's empowerment program from Corporate Social Responsibility (CSR) PT Perusahaan Gas Negara Tbk. The paper aims to identify and describe, how organizational structure impacts governance patterns and the outcomes. It used a persuasive case study approach, where the data collection process is carried out through in-depth interviews with relevant stakeholders. Likewise, researchers conducted close observation, supported with literature review from journals, digital media and books, to enrich the study. The research findings reveal that the absence of regeneration in the organizational structure causes repetitive governance pattern since its establishment, same persons are appointed as caretakers in several bodies, depending on a central figure, and only able to innovate through the intervention of outsiders (other parties). Furthermore, there is a concern regarding potential digression, as quoted from Lord Acton's letter to the Bishop of Creighton in 1887; \"Power tends to corrupt and absolute power corrupts absolutely”.","PeriodicalId":331601,"journal":{"name":"Jurnal Akuntansi Bisnis dan Humaniora","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2023-01-10","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"128689710","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 : 2023-01-10DOI: 10.33795/jabh.v10i1.4126
Suryadi, Joko Samboro, Dika Rizky Yunianto
Changes in the Independent Curriculum Free Learning in the Industrial Revolution Era 4.0 is a challenge for changing the learning paradigm, communicating the affective domain in the Gradation of Attitudes, Knowledge and skills that require the concept of Stimulus Organism Response. Implementation of this learning is a continuation of Blended in type discovery and problem base learning (Suryadi, et al 2020) which shows a very effective impact for project tasks according to industry needs. Project based learning is a scientific learning model that emphasizes students to learn to find and discover for themselves an incomplete concept or principle. The research objective is to analyze the dominant factors of the Marketing Management project base learning model. This research method is "Four-D", the sampling technique uses probability sampling techniques and data collection techniques using observation methods, learning (Project Based Learning), pretest & post test methods, and questionnaire methods. Factor analysis data analysis techniques. Findings of social attitudes, motivation and activity as determinants of achievement for which 75 statements in order of importance (1) Social attitudes of 25 questions with a factor loading value of 0.5 to 0.89 (2) Motivation a number of 12 questions with a loading factor value of between 0.60 to 0.80 (3) The activity of a number of 4 question items with a loading factor value between 0.56 to 0.63. Project Based Learning is suitable for vocational.
工业革命4.0时代的自主课程自由学习的变化是改变学习范式的挑战，在需要刺激有机体反应概念的态度、知识和技能的层次中传达情感领域。这种学习的实施是混合类型发现和问题基础学习的延续(Suryadi, et al . 2020)，它显示了根据行业需求对项目任务的非常有效的影响。项目式学习是一种科学的学习模式，强调学生自己去发现一个不完整的概念或原理。研究的目的是分析营销管理项目基础学习模式的主导因素。本研究方法为“四维法”，抽样技术采用概率抽样技术和数据收集技术，采用观察法、学习法(Project Based learning)、前测后测法和问卷调查法。因子分析数据分析技术。社会态度、动机和活动作为成就决定因素的调查结果，其中75个陈述按重要性排序(1)社会态度有25个问题，其因素负荷值为0.5至0.89(2)动机有12个问题，其负荷值在0.60至0.80之间(3)有4个问题的活动，其负荷值在0.56至0.63之间。基于项目的学习适合于职业教育。
{"title":"ANALISIS FAKTOR PROJECT BASED LEARNING MELALUI GRAND TEORI S-O-R PADA MANAJEMEN PEMASARAN","authors":"Suryadi, Joko Samboro, Dika Rizky Yunianto","doi":"10.33795/jabh.v10i1.4126","DOIUrl":"https://doi.org/10.33795/jabh.v10i1.4126","url":null,"abstract":"Changes in the Independent Curriculum Free Learning in the Industrial Revolution Era 4.0 is a challenge for changing the learning paradigm, communicating the affective domain in the Gradation of Attitudes, Knowledge and skills that require the concept of Stimulus Organism Response. Implementation of this learning is a continuation of Blended in type discovery and problem base learning (Suryadi, et al 2020) which shows a very effective impact for project tasks according to industry needs. Project based learning is a scientific learning model that emphasizes students to learn to find and discover for themselves an incomplete concept or principle. The research objective is to analyze the dominant factors of the Marketing Management project base learning model. This research method is \"Four-D\", the sampling technique uses probability sampling techniques and data collection techniques using observation methods, learning (Project Based Learning), pretest & post test methods, and questionnaire methods. Factor analysis data analysis techniques. Findings of social attitudes, motivation and activity as determinants of achievement for which 75 statements in order of importance (1) Social attitudes of 25 questions with a factor loading value of 0.5 to 0.89 (2) Motivation a number of 12 questions with a loading factor value of between 0.60 to 0.80 (3) The activity of a number of 4 question items with a loading factor value between 0.56 to 0.63. Project Based Learning is suitable for vocational.","PeriodicalId":331601,"journal":{"name":"Jurnal Akuntansi Bisnis dan Humaniora","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2023-01-10","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"116447559","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 : 2023-01-10DOI: 10.33795/jabh.v10i1.4127
A. Azzahra, Widi Dwi Ernawati, Ludfi Djajanto
The aims of this study are to examine, both partially and simultaneously, the effects on realization of tax debt, realization of SKPKB, and the number of taxpayers on income tax revenues at the Pratama Tax Office in Southern Malang. This is quantitative research with causal associative research. The instruments of the data collection are documention and interview. The data used in this research are monthly realization reports, which amount to 60 samples (starting from January 2016 to December 2020) of income tax revenue paragraph 25/29, tax debt settled, (SKPKB) Notice of Tax Underpayment Assessment, and the number of registered individual and corporate taxpayers. The data are analyzed with classic assumption, and Multiple Linier Regression analysis of SPSS version 25. The analysis shows realization of tax debt, realization of SKPKB, and the number of taxpayers have a significant value of 0.013. It means that there is a simultaneous effect on income tax revenues. This research also found that realization of tax debt has a significant value of 0.045 and the number of taxpayers has a significant value of 0.012. It means that there is a partial effect on income tax revenues. However partially, realization of SKPKB does not have a significant effect on income tax revenues. This is evidenced by the significance value of t > α which is 0,117 > 0,05. Thus, when the realization of SKPKB is high or low, it will not have an effect on the income tax revenues.
{"title":"PENGARUH REALISASI HUTANG PAJAK, REALIASI SKPKB, DAN JUMLAH WAJIB PAJAK TERHADAP PENERIMAAN PAJAK PENGHASILAN","authors":"A. Azzahra, Widi Dwi Ernawati, Ludfi Djajanto","doi":"10.33795/jabh.v10i1.4127","DOIUrl":"https://doi.org/10.33795/jabh.v10i1.4127","url":null,"abstract":"The aims of this study are to examine, both partially and simultaneously, the effects on realization of tax debt, realization of SKPKB, and the number of taxpayers on income tax revenues at the Pratama Tax Office in Southern Malang. This is quantitative research with causal associative research. The instruments of the data collection are documention and interview. The data used in this research are monthly realization reports, which amount to 60 samples (starting from January 2016 to December 2020) of income tax revenue paragraph 25/29, tax debt settled, (SKPKB) Notice of Tax Underpayment Assessment, and the number of registered individual and corporate taxpayers. The data are analyzed with classic assumption, and Multiple Linier Regression analysis of SPSS version 25. The analysis shows realization of tax debt, realization of SKPKB, and the number of taxpayers have a significant value of 0.013. It means that there is a simultaneous effect on income tax revenues. This research also found that realization of tax debt has a significant value of 0.045 and the number of taxpayers has a significant value of 0.012. It means that there is a partial effect on income tax revenues. However partially, realization of SKPKB does not have a significant effect on income tax revenues. This is evidenced by the significance value of t > α which is 0,117 > 0,05. Thus, when the realization of SKPKB is high or low, it will not have an effect on the income tax revenues.","PeriodicalId":331601,"journal":{"name":"Jurnal Akuntansi Bisnis dan Humaniora","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2023-01-10","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"114089172","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 : 2023-01-10DOI: 10.33795/jabh.v10i1.4124
Bonifasius Santiko Parikesit, Sigit Tri Hartanto, Rio Zakarias Widyandaru, Dien Yudithadewi
This paper intends to examine the impact of PT Perusahaan Gas Negara Tbk's social investment, particularly in the waste bank program during the 2020-2021 period in Tembesi Village, Sagulung Sub District, Batam City, Riau Islands Province. The research design used mixed methods, where primary data collection was conducted through interviews with 34 relevant stakeholders from beneficiaries, government and companies. Secondary data is sought through literature studies from journals, books and other relevant sources, both physically and digitally. Using the stages of the Social Return On Investment process, the researchers carried out the process of identifying inputs, activities, outputs, outcomes and impacts, including monetizing in rupiah. Specifically for impact, the analysis was carried out using the Sustainability Compass which was introduced by Herman Daly, and then further developed by Alan Atkisson. The results show the SROI ratio in 2020 is 1: 4.09 and 2021 is 1: 4.76. The positive impact created by the program shows that social investment is effective in fulfilling the agenda of sustainable development goals no. 1 without poverty, no. 3 healthy living, no. 5 gender equality, no. 6 clean water and proper sanitation, and no.17 partnership to achieve goals.
本文旨在研究PT Perusahaan Gas Negara Tbk的社会投资的影响，特别是在廖内群岛省巴淡市Sagulung街道Tembesi村2020-2021年期间的废物银行计划。研究设计采用混合方法，主要数据收集是通过采访来自受益人、政府和公司的34个相关利益相关者进行的。二手数据是通过文献研究从期刊，书籍和其他相关来源，包括物理和数字。利用社会投资回报过程的各个阶段，研究人员进行了确定投入、活动、产出、结果和影响的过程，包括以印尼盾货币化。具体到影响，分析是使用可持续发展指南针进行的，该指南针是由赫尔曼·戴利介绍的，然后由艾伦·阿特基森进一步发展。结果表明，2020年的SROI比为1:4.09,2021年为1:4.76。该项目产生的积极影响表明，社会投资在实现可持续发展目标方面是有效的。没有贫穷，就没有贫穷。3 .健康生活，没有。5 .性别不平等。6 .干净的水和适当的卫生设施;17 .合作实现目标。
{"title":"ANALISIS DAMPAK INVESTASI SOSIAL PT PERUSAHAAN GAS NEGARA TBK DIUKUR MENGGUNAKAN SOCIAL RETURN ON INVESTMENT (STUDI KASUS PROGRAM BANK SAMPAH)","authors":"Bonifasius Santiko Parikesit, Sigit Tri Hartanto, Rio Zakarias Widyandaru, Dien Yudithadewi","doi":"10.33795/jabh.v10i1.4124","DOIUrl":"https://doi.org/10.33795/jabh.v10i1.4124","url":null,"abstract":"This paper intends to examine the impact of PT Perusahaan Gas Negara Tbk's social investment, particularly in the waste bank program during the 2020-2021 period in Tembesi Village, Sagulung Sub District, Batam City, Riau Islands Province. The research design used mixed methods, where primary data collection was conducted through interviews with 34 relevant stakeholders from beneficiaries, government and companies. Secondary data is sought through literature studies from journals, books and other relevant sources, both physically and digitally. Using the stages of the Social Return On Investment process, the researchers carried out the process of identifying inputs, activities, outputs, outcomes and impacts, including monetizing in rupiah. Specifically for impact, the analysis was carried out using the Sustainability Compass which was introduced by Herman Daly, and then further developed by Alan Atkisson. The results show the SROI ratio in 2020 is 1: 4.09 and 2021 is 1: 4.76. The positive impact created by the program shows that social investment is effective in fulfilling the agenda of sustainable development goals no. 1 without poverty, no. 3 healthy living, no. 5 gender equality, no. 6 clean water and proper sanitation, and no.17 partnership to achieve goals.","PeriodicalId":331601,"journal":{"name":"Jurnal Akuntansi Bisnis dan Humaniora","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2023-01-10","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"121985832","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 : 2023-01-10DOI: 10.33795/jabh.v10i1.4128
Vita Amelia, Widi Dwi Ernawati, M. A. Setiawan
This study aims to examine the effect of firm size, financial distress, and leverage on tax aggressiveness with political connection as a moderating variable. This research is quantitative associative. The population of this study are food and beverage companies listed on the Indonesia Stock Exchange from 2016 to 2020 with a total of 20 companies. The sampling used the purposive sampling method and obtained a sample of 13 companies. The data analysis technique used multiple linear regression and moderated regression analysis (MRA). The results of this study indicate that simultaneously and partially there is no effect between firm size, financial distress, and leverage on tax aggressiveness. A Political connection can moderate the effect of company size and financial distress on tax aggressiveness. The political connection however is not able to moderate the effect of leverage on tax aggressiveness.
{"title":"PENGARUH UKURAN PERUSAHAAN, FINANCIAL DISTRESS, DAN LEVERAGE TERHADAP AGRESIVITAS PAJAK DENGAN POLITICAL CONNECTION SEBAGAI VARIABEL MODERASI","authors":"Vita Amelia, Widi Dwi Ernawati, M. A. Setiawan","doi":"10.33795/jabh.v10i1.4128","DOIUrl":"https://doi.org/10.33795/jabh.v10i1.4128","url":null,"abstract":"This study aims to examine the effect of firm size, financial distress, and leverage on tax aggressiveness with political connection as a moderating variable. This research is quantitative associative. The population of this study are food and beverage companies listed on the Indonesia Stock Exchange from 2016 to 2020 with a total of 20 companies. The sampling used the purposive sampling method and obtained a sample of 13 companies. The data analysis technique used multiple linear regression and moderated regression analysis (MRA). The results of this study indicate that simultaneously and partially there is no effect between firm size, financial distress, and leverage on tax aggressiveness. A Political connection can moderate the effect of company size and financial distress on tax aggressiveness. The political connection however is not able to moderate the effect of leverage on tax aggressiveness.","PeriodicalId":331601,"journal":{"name":"Jurnal Akuntansi Bisnis dan Humaniora","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2023-01-10","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"133665115","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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