Pub Date : 2023-09-30DOI: 10.35794/jmbi.v10i3.49565
None Widijaya, None Fitri Lianty
This research was conducted to analyze the relationship between corporate governance and tax avoidance, mediated by corporate social responsibility. Tax avoidance is the dependent variable measured by the effective tax rate (ETR), while corporate governance is the independent variable measured by the Corporate Governance Index (CGI-score). The mediating variable in this study is corporate social responsibility. The study also includes control variables such as firm size, return on asset, and leverage. This research sample is based on a sample of Indonesian companies listed on the Indonesian Stock Exchange (IDX) for the period 2017-2021. The survey sample that meets the criteria includes 60 companies with a total of 300 observational data collections. Research results show that corporate governance has a significant impact on tax avoidance, corporate governance has no significant impact on corporate social responsibility, corporate social responsibility has no significant impact on tax avoidance and corporate social responsibility is not able to mediate corporate governance and tax avoidance.
{"title":"THE EFFECT OF CORPORATE GOVERNANCE ON TAX AVOIDANCE WITH CORPORATE SOCIAL RESPONSIBILITY AS MEDIATION","authors":"None Widijaya, None Fitri Lianty","doi":"10.35794/jmbi.v10i3.49565","DOIUrl":"https://doi.org/10.35794/jmbi.v10i3.49565","url":null,"abstract":"This research was conducted to analyze the relationship between corporate governance and tax avoidance, mediated by corporate social responsibility. Tax avoidance is the dependent variable measured by the effective tax rate (ETR), while corporate governance is the independent variable measured by the Corporate Governance Index (CGI-score). The mediating variable in this study is corporate social responsibility. The study also includes control variables such as firm size, return on asset, and leverage. This research sample is based on a sample of Indonesian companies listed on the Indonesian Stock Exchange (IDX) for the period 2017-2021. The survey sample that meets the criteria includes 60 companies with a total of 300 observational data collections. Research results show that corporate governance has a significant impact on tax avoidance, corporate governance has no significant impact on corporate social responsibility, corporate social responsibility has no significant impact on tax avoidance and corporate social responsibility is not able to mediate corporate governance and tax avoidance.","PeriodicalId":476251,"journal":{"name":"Jurnal ilmiah manajemen bisnis dan inovasi Universitas Sam Ratulangi","volume":"46 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-09-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"135131390","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 : 2023-09-30DOI: 10.35794/jmbi.v10i3.52456
Yusnidar Lase, Ayler Beniah Ndraha
Abstract. This research investigates the imperative need for training in enhancing the competencies of Civil Servants (ASN) within the Gunungsitoli District Court. Competency development among ASN is a critical aspect of ensuring effective and efficient public service delivery. Through a comprehensive analysis, this study assesses the current competencies of ASN, identifies skill gaps, and evaluates the role of training programs in addressing these gaps. The research also explores the impact of competency development on organizational performance and service quality. Findings from this study are expected to inform policy recommendations for optimizing training initiatives and enhancing the overall capacity of ASN at the Gunungsitoli District Court.
{"title":"ANALISIS URGENSI PELATIHAN DALAM PENGEMBANGAN KOMPETENSI APARATUR SIPIL NEGARA (ASN) DI PENGADILAN NEGERI GUNUNGSITOLI","authors":"Yusnidar Lase, Ayler Beniah Ndraha","doi":"10.35794/jmbi.v10i3.52456","DOIUrl":"https://doi.org/10.35794/jmbi.v10i3.52456","url":null,"abstract":"
 
 
 
 Abstract. This research investigates the imperative need for training in enhancing the competencies of Civil Servants (ASN) within the Gunungsitoli District Court. Competency development among ASN is a critical aspect of ensuring effective and efficient public service delivery. Through a comprehensive analysis, this study assesses the current competencies of ASN, identifies skill gaps, and evaluates the role of training programs in addressing these gaps. The research also explores the impact of competency development on organizational performance and service quality. Findings from this study are expected to inform policy recommendations for optimizing training initiatives and enhancing the overall capacity of ASN at the Gunungsitoli District Court.
 
 
 
 
 
","PeriodicalId":476251,"journal":{"name":"Jurnal ilmiah manajemen bisnis dan inovasi Universitas Sam Ratulangi","volume":"68 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-09-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"135131790","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 : 2023-09-30DOI: 10.35794/jmbi.v10i3.50412
Dimas Kenn Syahrir, M. Nadratuzzaman Hosen, Ickhsanto Wahyudi
This paper endeavors to appraise the level of stability of Bank NTB Syariah during the time span of 2019 to 2021, by employing the CAMELS technique (which scrutinizes the bank's Capital, Assets, Management, Earnings, Liquidity, and Market Sensitivity), RGEC (which assesses the Risk Profile, Good Corporate Governance (GCG), Earnings, and Capital), as well as the Altman Z Score method (which analyzes the potential for bankruptcy). The data utilized for this research were procured through the application of documentation techniques and sourced from the financial statements and annual reports of Bank NTB Syariah, from 2019 to 2021. The data analysis technique utilized involved an evaluation of the bank's level of stability, utilizing a risk-based approach, encompassing the CAMELS, RGEC, and Altman Z Score factors. Based on the appraisal of the level of stability of PT. Bank NTB Syariah from 2019 to 2021, as evaluated by the comprehensive RGEC and CAMELS approach, the bank is deemed to be in a sound financial condition. However, the results of the bankruptcy prediction analysis, utilizing the Altman Z Score model, indicate that the financial state of Bank NTB Syariah in 2021 is situated in a nebulous area, albeit superior to its condition in 2020 and 2019, which indicated an indication of financial distress and potential bankruptcy.
本文试图通过采用camel技术(审查银行的资本，资产，管理，收益，流动性和市场敏感性)，RGEC(评估风险概况，良好公司治理(GCG)，收益和资本)以及Altman Z Score方法(分析破产可能性)来评估2019年至2021年期间NTB伊斯兰银行的稳定性水平。本研究使用的数据是通过应用文件技术获得的，来源是NTB伊斯兰银行2019年至2021年的财务报表和年度报告。使用的数据分析技术包括对银行稳定性水平的评估，利用基于风险的方法，包括camel、RGEC和Altman Z Score因素。根据对NTB伊斯兰银行2019年至2021年稳定水平的评估，通过综合RGEC和camel方法评估，该银行被认为处于良好的财务状况。然而，利用Altman Z Score模型进行破产预测分析的结果表明，NTB Syariah银行2021年的财务状况虽然优于2020年和2019年的状况，但处于一个模糊的区域，显示出财务困境和潜在破产的迹象。
{"title":"BANK NTB SYARIAH'S SOUNDNESS: A MULTI-METHOD ASSESSMENT USING CAMELS, RGEC, AND ALTMAN Z-SCORE","authors":"Dimas Kenn Syahrir, M. Nadratuzzaman Hosen, Ickhsanto Wahyudi","doi":"10.35794/jmbi.v10i3.50412","DOIUrl":"https://doi.org/10.35794/jmbi.v10i3.50412","url":null,"abstract":"This paper endeavors to appraise the level of stability of Bank NTB Syariah during the time span of 2019 to 2021, by employing the CAMELS technique (which scrutinizes the bank's Capital, Assets, Management, Earnings, Liquidity, and Market Sensitivity), RGEC (which assesses the Risk Profile, Good Corporate Governance (GCG), Earnings, and Capital), as well as the Altman Z Score method (which analyzes the potential for bankruptcy). The data utilized for this research were procured through the application of documentation techniques and sourced from the financial statements and annual reports of Bank NTB Syariah, from 2019 to 2021. The data analysis technique utilized involved an evaluation of the bank's level of stability, utilizing a risk-based approach, encompassing the CAMELS, RGEC, and Altman Z Score factors. Based on the appraisal of the level of stability of PT. Bank NTB Syariah from 2019 to 2021, as evaluated by the comprehensive RGEC and CAMELS approach, the bank is deemed to be in a sound financial condition. However, the results of the bankruptcy prediction analysis, utilizing the Altman Z Score model, indicate that the financial state of Bank NTB Syariah in 2021 is situated in a nebulous area, albeit superior to its condition in 2020 and 2019, which indicated an indication of financial distress and potential bankruptcy.","PeriodicalId":476251,"journal":{"name":"Jurnal ilmiah manajemen bisnis dan inovasi Universitas Sam Ratulangi","volume":"46 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-09-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"135131800","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 : 2023-09-30DOI: 10.35794/jmbi.v10i3.52458
Animan Harefa, Ayler Beniah Ndraha
Abstract. Evaluation is one of a series of activities to improve the quality and performance or productivity of an institution in implementing a program. Organizational Development (PO) is a long-term planning program and process that brings transformational change in organizational culture through the use/application of research and theories based on Information Technology and Science. The Osseda Faolala Perempuan Nias Consumer Cooperative has become a center for women's education & learning, especially for members of the Osseda Faolala Perempuan Nias Cooperative through various capacity building activities in the form of training (TOT), critical awareness discussions or courses aimed at increasing women's leadership potential so that they are able to involve themselves & become takers. decisions either in government agencies or non-government agencies. The obstacles faced by the Osseda Faolala Women's Nias Consumer Cooperative are caused by the Vision and Mission and the rule from year to year that membership is only women in accordance with the Vision and Mission that has been developed. It can be concluded that the problem is that it collides with the rules that have been established since time immemorial, especially the Vision and Mission that have been created and continue to be adopted to this day, however, they do not address the dynamics of the needs of the community, especially the Nias Islands. The results of this research are that the Osseda Faolala Perempuan Nias Cooperative has a good understanding of effectiveness, especially in the context of planning and evaluation. Their efforts to correct discrepancies between plans and results, as well as awareness of changes in the external environment, demonstrate a mature approach to managing challenges. A good understanding of challenges and changes, strong collaboration with stakeholders, a high level of member participation, and holding a scheduled Annual Membership Meeting every year are important elements that enable an organization to address and overcome challenges, maintain transparency, and achieve goals community economic development.
{"title":"EVALUASI PERENCANAAN DALAMPENGEMBANGAN ORGANISASI BERIMPLIKASI PENINGKATAN PEREKONOMIAN MASYARAKAT KEPULAUAN NIAS MELALUI KOPERASI KONSUMEN OSSEDA FAOLALA PEREMPUAN NIAS","authors":"Animan Harefa, Ayler Beniah Ndraha","doi":"10.35794/jmbi.v10i3.52458","DOIUrl":"https://doi.org/10.35794/jmbi.v10i3.52458","url":null,"abstract":"
 
 
 
 Abstract. Evaluation is one of a series of activities to improve the quality and performance or productivity of an institution in implementing a program. Organizational Development (PO) is a long-term planning program and process that brings transformational change in organizational culture through the use/application of research and theories based on Information Technology and Science. The Osseda Faolala Perempuan Nias Consumer Cooperative has become a center for women's education & learning, especially for members of the Osseda Faolala Perempuan Nias Cooperative through various capacity building activities in the form of training (TOT), critical awareness discussions or courses aimed at increasing women's leadership potential so that they are able to involve themselves & become takers. decisions either in government agencies or non-government agencies. The obstacles faced by the Osseda Faolala Women's Nias Consumer Cooperative are caused by the Vision and Mission and the rule from year to year that membership is only women in accordance with the Vision and Mission that has been developed. It can be concluded that the problem is that it collides with the rules that have been established since time immemorial, especially the Vision and Mission that have been created and continue to be adopted to this day, however, they do not address the dynamics of the needs of the community, especially the Nias Islands. The results of this research are that the Osseda Faolala Perempuan Nias Cooperative has a good understanding of effectiveness, especially in the context of planning and evaluation. Their efforts to correct discrepancies between plans and results, as well as awareness of changes in the external environment, demonstrate a mature approach to managing challenges. A good understanding of challenges and changes, strong collaboration with stakeholders, a high level of member participation, and holding a scheduled Annual Membership Meeting every year are important elements that enable an organization to address and overcome challenges, maintain transparency, and achieve goals community economic development.
 
 
 
 
 
","PeriodicalId":476251,"journal":{"name":"Jurnal ilmiah manajemen bisnis dan inovasi Universitas Sam Ratulangi","volume":"58 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-09-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"135131791","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}
Abstract. Productive endeavors owned by individuals or businesses within the micro, small, and medium-sized scope are referred to as micro, small, and medium enterprises (MSMEs). In the era of digitalization, MSMEs are compelled to adapt to digital technology in their business operations, as well as changes in business practices and consumer behavior. Sambal Dede Satoe is one of the MSMEs that was initiated in 2011, producing various types of chili sauce. It is essential to recognize changes in consumer behavior in the digital era. The purpose of this research is to understand how consumer behavior has changed for Sambal Dede Satoe and how online media is utilized to sustain its business. The research method employed is qualitative, using data triangulation for validity, with primary data obtained through questionnaires and secondary data from the Sambal Dede Satoe website. The research results indicate that there are four factors influencing the transformation of consumer behavior in the digital era: product information sources, product purchasing mechanisms, satisfaction levels, and sales levels. The implications of the transformation in consumer behavior necessitated Sambal Dede Satoe to make changes in various aspects of their business, particularly in digital marketing strategies, to enhance product sales and business sustainability. Abstrak. Usaha produktif yang dimiliki perorangan maupun badan usaha dengan lingkup mikro, kecil dan menengah disebut Usaha Mikro, Kecil, dan Menengah (UMKM). Pada era digitalisasi, UMKM dituntut beradaptasi terhadap teknologi digital dalam operasional usahanya, demikian pula cara berbisnis dan perilaku konsumen mengalami perubahan. Sambal Dede Satoe merupakan salah satu UMKM yang dirintis sejak tahun 2011 dengan produksi aneka sambal, perlu mengenali perubahan perilaku konsumen-nya di era digitalisasi. Tujuan penelitian ini adalah mengetahui bagaimana perubahan perilaku konsumen Sambal Dede Satoe serta pemanfaatan media online yang diterapkan guna mempertahankan bisnisnya. Metode penelitian yang digunakan adalah metode kualitatif dengan teknik keabsahan triangulasi data, sedangkan data yang digunakan adalah data primer melalui kuesioner serta data sekunder melalui website Sambal Dede Satoe. Hasil penelitian menunjukkan bahwa ada empat faktor yang mempengaruhi transformasi perilaku konsumen di era digital yaitu sumber informasi produk, mekanisme pembelian produk, tingkat kepuasan, dan tingkat penjualan. Implikasi dari transformasi perilaku konsumen yang terjadi menuntut Sambal Dede Satoe melakukan perubahan di berbagai aspek bisnis khususnya pada strategi pemasaran digital guna peningkatan penjualan produk dan keberlanjutan usaha.
摘要由个人或企业在微型、小型和中型范围内拥有的生产性企业称为微型、小型和中型企业(MSMEs)。在数字化时代，中小微企业不得不适应数字化技术在其业务运营中，以及商业实践和消费者行为的变化。Sambal Dede Satoe是2011年成立的中小微企业之一，生产各种辣椒酱。认识到数字时代消费者行为的变化是至关重要的。本研究的目的是了解Sambal Dede Satoe的消费者行为是如何变化的，以及如何利用在线媒体来维持其业务。本研究采用定性研究方法，采用数据三角法进行效度分析，主要数据通过问卷调查获得，次要数据来自Sambal Dede Satoe网站。研究结果表明，影响数字时代消费者行为转变的因素有四个:产品信息来源、产品购买机制、满意度水平和销售水平。消费者行为转变的影响迫使Sambal Dede Satoe在业务的各个方面做出改变，特别是在数字营销策略方面，以提高产品销售和业务可持续性。Abstrak。Usaha产品，如果yang dimiliki perorangan maupun badan Usaha dengan lingup mikro, kecil dan menengah disebut Usaha mikro, kecil, dan menengah (UMKM)。Pada时代数字化，UMKM技术转型，数字化转型，数字化转型，数字化转型，数字化转型，数字化转型，数字化转型Sambal Dede Satoe merupakan salah satu UMKM yang dirintis sejak tahun 2011 dengan produksi aneka Sambal, perlu mengenali perubahan perugenali konsumen-nya di era digitalisasi。图juan penelitian ini adalah mengetahui bagaimana perubahan peraku konsumen Sambal Dede Satoe serta permanfaatan media online yang diterapkan guna成员pertahankan bisnisnya。Metode penelitian yang digunakan adalah Metode qualititydengan teknik keabsahan triangulasi数据，sedangkan数据yang digunakan adalah数据primer melalui kuisoner数据sekuer数据sekuer在melalui网站Sambal Dede Satoe。Hasil penpenelitian menunjukkan bahwa ada empat factor of yang mempenpenaruhi transformasi perakaku konsumen diera数字数字信息产品，mekanisme penbelian产品，tingkat kepuasan, dan tingkat penjualan。这句话的意思是:“我是说，我是说，我是说，我是说，我是说，我是说，我是说，我是说，我是说，我是说，我是说，我是说，我是说，我是说，我是说，我是说，我是说，我是说，我是说，我是说，我是说，我是说，我是说，我是说，我是说，我是说，我是说，我是说。”
{"title":"TRANSFORMASI PERILAKU KONSUMEN DI ERA DIGITAL: STUDI DAN IMPLIKASI UMKM SAMBAL DEDE SATOE","authors":"Margaretta Ratna Dewi, Idfi Setyaningrum, Mintarti Ariani, None Bujangga Bagus Adi Pramana, None Livia Theterissa","doi":"10.35794/jmbi.v10i3.50505","DOIUrl":"https://doi.org/10.35794/jmbi.v10i3.50505","url":null,"abstract":"Abstract. Productive endeavors owned by individuals or businesses within the micro, small, and medium-sized scope are referred to as micro, small, and medium enterprises (MSMEs). In the era of digitalization, MSMEs are compelled to adapt to digital technology in their business operations, as well as changes in business practices and consumer behavior. Sambal Dede Satoe is one of the MSMEs that was initiated in 2011, producing various types of chili sauce. It is essential to recognize changes in consumer behavior in the digital era. The purpose of this research is to understand how consumer behavior has changed for Sambal Dede Satoe and how online media is utilized to sustain its business. The research method employed is qualitative, using data triangulation for validity, with primary data obtained through questionnaires and secondary data from the Sambal Dede Satoe website. The research results indicate that there are four factors influencing the transformation of consumer behavior in the digital era: product information sources, product purchasing mechanisms, satisfaction levels, and sales levels. The implications of the transformation in consumer behavior necessitated Sambal Dede Satoe to make changes in various aspects of their business, particularly in digital marketing strategies, to enhance product sales and business sustainability. Abstrak. Usaha produktif yang dimiliki perorangan maupun badan usaha dengan lingkup mikro, kecil dan menengah disebut Usaha Mikro, Kecil, dan Menengah (UMKM). Pada era digitalisasi, UMKM dituntut beradaptasi terhadap teknologi digital dalam operasional usahanya, demikian pula cara berbisnis dan perilaku konsumen mengalami perubahan. Sambal Dede Satoe merupakan salah satu UMKM yang dirintis sejak tahun 2011 dengan produksi aneka sambal, perlu mengenali perubahan perilaku konsumen-nya di era digitalisasi. Tujuan penelitian ini adalah mengetahui bagaimana perubahan perilaku konsumen Sambal Dede Satoe serta pemanfaatan media online yang diterapkan guna mempertahankan bisnisnya. Metode penelitian yang digunakan adalah metode kualitatif dengan teknik keabsahan triangulasi data, sedangkan data yang digunakan adalah data primer melalui kuesioner serta data sekunder melalui website Sambal Dede Satoe. Hasil penelitian menunjukkan bahwa ada empat faktor yang mempengaruhi transformasi perilaku konsumen di era digital yaitu sumber informasi produk, mekanisme pembelian produk, tingkat kepuasan, dan tingkat penjualan. Implikasi dari transformasi perilaku konsumen yang terjadi menuntut Sambal Dede Satoe melakukan perubahan di berbagai aspek bisnis khususnya pada strategi pemasaran digital guna peningkatan penjualan produk dan keberlanjutan usaha.","PeriodicalId":476251,"journal":{"name":"Jurnal ilmiah manajemen bisnis dan inovasi Universitas Sam Ratulangi","volume":"46 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-09-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"135131646","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 : 2023-09-30DOI: 10.35794/jmbi.v10i3.50468
Ghina Zulfia, Tupi Setyowati, None Komara
Penelitian ini bertujuan untuk mengetahui dan menganalisis pengaruh Profitabilitas (ROA), Risiko Keuangan (DER), dan Pertumbuhan Perusahaan terhadap Manajemen Laba pada perusahaan manufaktur yang terindeks LQ45 di Bursa Efek Indonesia. Populasi yang digunakan berjumlah 45 perusahaan kategori indeks saham LQ45 yang terdaftar di Bursa Efek Indonesia periode 2016-2021. Data penelitian terdiri dari data sekunder yang diambil dari laporan keuangan, yang kemudian dianalisis dengan regresi data panel menggunakan program SPSS 25. Terdapat 10 sampel perusahaan yang dapat memenuhi kriteria dalam penelitian ini. Teknik pengolahan data dan analisis meliputi analisis manajemen keuangan, analisis statistik deskriptif, analisis regresi linier berganda, uji asumsi klasik, uji hipotesis, analisis koefisien korelasi, dan uji koefisien determinasi. Hasil penelitian ini menyatakan bahwa secara parsial, variabel profitabilitas berpengaruh positif dan signifikan terhadap manajemen laba. sedangkan variabel risiko keuangan berpengaruh negatif dan signifikan terhadap manajemen laba. Dan variabel pertumbuhan perusahaan tidak berpengaruh terhadap manajemen laba. Dan secara simultan, variabel profitabilitas, risiko keuangan, dan pertumbuhan perusahaan berpengaruh signifikan terhadap manajemen laba. Hasil koefisien determinasi pada penelitian ini menyatakan bahwa profitabilitas, risiko keuangan, dan pertumbuhan perusahaan memiliki kontribusi sebanyak 15,2% sedangkan 84,8% dijelaskan variabel lain diluar model.
{"title":"PENGARUH PROFITABILITAS, RISIKO KEUANGAN, DAN PERTUMBUHAN PERUSAHAAN TERHADAP MANAJEMEN LABA PADA PERUSAHAAN MANUFAKTUR YANG TERINDEKS LQ45 DI BURSA EFEK INDONESIA PERIODE 2016-2021","authors":"Ghina Zulfia, Tupi Setyowati, None Komara","doi":"10.35794/jmbi.v10i3.50468","DOIUrl":"https://doi.org/10.35794/jmbi.v10i3.50468","url":null,"abstract":"Penelitian ini bertujuan untuk mengetahui dan menganalisis pengaruh Profitabilitas (ROA), Risiko Keuangan (DER), dan Pertumbuhan Perusahaan terhadap Manajemen Laba pada perusahaan manufaktur yang terindeks LQ45 di Bursa Efek Indonesia. Populasi yang digunakan berjumlah 45 perusahaan kategori indeks saham LQ45 yang terdaftar di Bursa Efek Indonesia periode 2016-2021. Data penelitian terdiri dari data sekunder yang diambil dari laporan keuangan, yang kemudian dianalisis dengan regresi data panel menggunakan program SPSS 25. Terdapat 10 sampel perusahaan yang dapat memenuhi kriteria dalam penelitian ini. Teknik pengolahan data dan analisis meliputi analisis manajemen keuangan, analisis statistik deskriptif, analisis regresi linier berganda, uji asumsi klasik, uji hipotesis, analisis koefisien korelasi, dan uji koefisien determinasi. Hasil penelitian ini menyatakan bahwa secara parsial, variabel profitabilitas berpengaruh positif dan signifikan terhadap manajemen laba. sedangkan variabel risiko keuangan berpengaruh negatif dan signifikan terhadap manajemen laba. Dan variabel pertumbuhan perusahaan tidak berpengaruh terhadap manajemen laba. Dan secara simultan, variabel profitabilitas, risiko keuangan, dan pertumbuhan perusahaan berpengaruh signifikan terhadap manajemen laba. Hasil koefisien determinasi pada penelitian ini menyatakan bahwa profitabilitas, risiko keuangan, dan pertumbuhan perusahaan memiliki kontribusi sebanyak 15,2% sedangkan 84,8% dijelaskan variabel lain diluar model.","PeriodicalId":476251,"journal":{"name":"Jurnal ilmiah manajemen bisnis dan inovasi Universitas Sam Ratulangi","volume":"50 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-09-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"135131799","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 : 2023-09-30DOI: 10.35794/jmbi.v10i3.50313
Felita Aprilia Salim, Devina Irtanto, Kristian Agung Nugraha
Abstract. Micro and Small Enterprises (UMK) is an important sector that can boost the community's economy. The largest type of Micro and Small Entreprises is the culinary sector. To attract repurchase intention, the current marketing method that can be used effectively is through social media marketing. In addition, consumers will also be interested in buying again if the products are good quality product. Culinary products will also not be in demand by consumers if consumers do not have brand awareness of these products. This study aims to examine the effect of social media marketing, product quality and brand awareness on repurchase intention. The populations are 144 consumers of Pingin Tahu Aja. The analysis used was multiple linear regression analysis. The independent variables are social media marketing, product quality, and brand awareness, while the dependent variable is repurchase intention. The results of this study show that social media marketing, product quality and brand awareness have a significant partial and simultaneous positive effect on consumer repurchase intention of Pingin Tahu Aja products. Abstrak. Usaha Mikro Kecil (UMK) merupakan sektor penting yang mampu mendongkrak perekonomian masyarakat. Jenis Usaha Mikro dan Kecil yang terbesar adalah bidang kuliner. Untuk menarik minat pembelian ulang, cara pemasaran yang saat ini dapat digunakan secara efektif adalah melalui pemasaran media sosial. Selain itu konsumen juga akan tertarik untuk membeli kembali jika produk yang dihasilkan berkualitas baik. Produk kuliner juga tidak akan diminati konsumen jika konsumen tidak memiliki brand awareness terhadap produk tersebut. Penelitian ini bertujuan untuk menguji pengaruh pemasaran media sosial, kualitas produk dan kesadaran merek terhadap niat beli ulang. Populasi penelitian ini adalah konsumen Pingin Tahu Aja sebanyak 144 orang. Analisis yang digunakan adalah analisis regresi linier berganda. Variabel bebasnya adalah pemasaran media sosial, kualitas produk, dan kesadaran merek, sedangkan variabel terikatnya adalah niat beli ulang. Hasil penelitian ini menunjukkan bahwa pemasaran media sosial, kualitas produk dan kesadaran merek berpengaruh positif signifikan secara parsial dan simultan terhadap niat beli ulang konsumen produk Pingin Tahu Aja.
摘要微型和小型企业(UMK)是一个可以促进社区经济的重要部门。最大的微型和小型企业类型是烹饪部门。为了吸引再购买意愿，目前可以有效使用的营销方法是通过社会化媒体营销。此外，如果产品质量好，消费者也会有兴趣再次购买。如果消费者对这些产品没有品牌意识，烹饪产品也不会受到消费者的需求。本研究旨在考察社交媒体营销、产品质量和品牌意识对再购买意愿的影响。人口是144个消费者Pingin Tahu Aja。采用多元线性回归分析。自变量为社会化媒体营销、产品质量和品牌知名度，因变量为再购买意愿。本研究结果表明，社交媒体营销、产品质量和品牌知名度对Pingin Tahu Aja产品的消费者再购买意愿具有显著的局部和同时正向影响。Abstrak。Usaha Mikro Kecil (UMK) merupakan部门penting yang mampu mendongkrak perekonomian masyarakat。Jenis Usaha Mikro dan Kecil yang terbesar adalah bidang kuliner。Untuk menarik minat pembelian ulang, cara pemasaran yang saat ini dapat digunakan secara efektif adalah melalui pemasaran media social。Selain itu konsumen juga akan tertarik untuk membeli kembali jika产品yang dihasilkan berkualitas baik。产品的品牌知名度比产品的品牌知名度高。Penelitian ini bertujuan untuk menguji pengaruh pemasaran媒体社交，kualitas产品dan kesadaran merek hahadap nialiang。在Tahu的翻译是:大众penelitian ini adalah konsumen Pingin Tahu Aja sebanyak 144橙。回归线性回归分析。varabel bebasnya adalah pemasaran媒体社交，kualitas产品，dan kesadaran merek, sedangkan varabel terikatnya adalah niat beli ulang。Hasil penelitian ini menunjukkan bahwa pemasaran media social, kualitas product dan kesadaran merek berpengarh positive signi, secara parsial dan同时，在Tahu Aja, hail penelitian ini menunjukkan bahwa pemasaran media social。
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Pub Date : 2023-09-30DOI: 10.35794/jmbi.v10i3.51596
Martha Vina Manullang, Meidy Lieke Karundeng
Banyak perusahaan berusaha mengoptimalkan keuntungan bisnis mereka dengan cara menurunkan kewajiban pajak yang seharusnya mereka bayar. Pada penelitian ini penulis mencoba meneliti pada perusahaan sektor teknologi yang tercatat di BEI tahun 2020-2022 untuk mengetahui pengaruh leverage, transfer pricing terhadap agresivitas pajak. Dengan menggunakan metode purposive sampling diperoleh jumlah sampel sebanyak 15 perusahaan, dan dari hasil uji SPSS versi 29 menunjukkan secara parsial, variabel leverage terhadap agresivitas pajak memiliki pengaruh negatif dan tidak signifikan (0.882 > 0.05) dan untuk variabel transfer pricing terhadap agresivitas pajak memiliki pengaruh negatif dan tidak signifikan (0.537 > 0.05).
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Pub Date : 2023-09-30DOI: 10.35794/jmbi.v10i3.51665
Esterisa Sabatini Rolinda, Remista Simbolon
Abstract. This study was conducted by researchers to find out effect of tax planning, good corporate governance on tax avoidance. The company focused on energy sector listed on the IDX in 2019-2022. Purposive sampling is a technique used in sample determination, thus producing samples from 12 companies over a 4-year. Through the SPSS version 29, the results prove do not have significance value (0.140 > 0.05) from tax planning, audit commitee on tax avoidance. Partially, tax planning have an effect but insignificance (0.061 > 0.05) and audit committee have a negative effect but insignificance (0.569 > 0.05). Abstrak. Penelitian yang dilakukan memiliki maksud untuk melihat tax planning, good corporate governance mempengaruhi tax avoidance. Penelitian dilakukan melalui pengumpulan laporan keuangan dari sektor energi yang terdaftar di BEI tahun 2019-2022. Purposive sampling merupakan teknik yang dipakai, maka sampel yang terseleksi berjumlah 12 perusahaan dalam 4 tahun. Berdasarkan SPSS versi 29, menunjukan hasil secara simultan dan terdapat pengaruh signifikan (0.140 > 0.05) dari penelitian untuk variabel tax planning, komite audit pada tax avoidance. Secara parsial, adanya pengaruh tapi tidak signifikan (0.061 > 0.05) dari tax planning pada tax avoidance dan menghasilkan pengaruh negatif dan tidak signifikan (0.569 > 0.05) dari komite audit pada tax avoidance
摘要。本研究旨在探讨税务筹划、良好的公司治理对避税的影响。该公司专注于2019-2022年在IDX上市的能源行业。有目的抽样是一种用于样品测定的技术，因此在4年内从12家公司生产样品。通过SPSS第29版，结果证明不具有显著性值(0.140 >0.05)从税务筹划，审计委员会避税。部分税收筹划有影响但不显著(0.061 >0.05)和审计委员会有负向影响但不显著(0.569 >0.05)。Abstrak。penpenlitian yang dilakukan memoriliki mak苏德untuk meliki税收筹划，良好的公司治理mempenakukhi避税。Penelitian dilakukan melalui pengumpulan laporan keangan dari部门能源yang terdtar of BEI tahun 2019-2022。目的取样merupakan teknik yang dipakai, maka sampel yang terseleksi berjumlah 12 perusahaan dalam 4 tahun。Berdasarkan SPSS version 29, menunjukan hasil - seca - simulan and terdapatpenaru - significance (0.140 >);0.05)无变量税收筹划，komite审计和避税。Secara parsial, adanya pengaruh tapi tidak显著[0.061 >];0.05)达达税收筹划帕达避税丹蒙哈斯尔坎彭格鲁负丹达尔克显著坎(0.569 >5)达里komite审计和避税
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Pub Date : 2023-09-30DOI: 10.35794/jmbi.v10i3.50337
Salman Hamzah, Sita Deliyana
This study aims to comprehend the interaction between bank efficiency and its stock performance in Indonesia. The sample for this research consists of 31 banking companies listed on the Indonesia Stock Exchange (IDX) from the period of 2013 to 2021. To assess the level of bank efficiency, a non-parametric method, Data Envelopment Analysis (DEA) will be employed. Meanwhile, a panel data regression analysis will be utilized to investigate the influence of bank efficiency on the performance of Indonesian banks' stocks. The results of the DEA analysis indicate fluctuations in the level of bank efficiency from year to year, which could possibly be attributed to global economic conditions. Conversely, the regression analysis results show that the level of bank efficiency does not exhibit a significant relationship with stock returns. This suggests that efficiently operated banks do not always yield better stock performance in the stock market.
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