JURNAL EKONOMI AKUNTANSI DAN MANAJEMEN
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    165 research outputs found

    Pengaruh Kebijakan Utang dan Pertumbuhan Penjualan terhadap Profitabilitas Perusahaan dengan Kebijakan Dividen sebagai Variabel Moderasi

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    This research examines business profitability and debt policy as well as sales growth, using dividend policy as a moderator. All employees of the business are studied. By using dividend policy as a moderator, this research explores how debt policy and sales growth affect company profitability. The LQ 45 Company on the Indonesian Stock Exchange was studied from 2020 to 2022. This research used Saturated Sampling, that is, taking a sample of the entire population. Testing shows that Debt Policy is detrimental to the company's profitability. Sales Growth increases Company Profitability, according to testing. In this test, dividend policy does not moderate the relationship between debt policy and business profitability. Dividend policy moderates the effect of Sales Growth on company profitability, according to test results. Keywords:  Debt Policy, Sales Growth, Profitability, Dividend Polic

    Pengaruh Struktur Modal, Likuiditas, Aktivitas, Ukuran Perusahaan terhadap Kesulitan Keuangan

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    This study aims to find empirical evidence of the effect of capital structure, liquidity, activity, and company size on financial distress (KK). The sample used is companies listed on the Indonesia Stock Exchange (IDX) engaged in the consumer goods sector in 2016-2020. The sampling technique uses purposive sampling with financial statement criteria in rupiah and explicitly lists operating profits. The number of samples analyzed was 305 units. The analysis tool uses binary logistic regression. The results obtained are that the capital structure (SM) has a significant positive effect on KK, liquidity (LIK) has a significant negative effect on KK, activity (AKT) has a significant negative effect on KK, and company size (UP) has a significant negative effect on KK. Keywords: Financial Distress, Capital Structure, Liquidity, Activity, Firm Siz

    Kajian Potensi Wisata di Wilayah Pesisir Bulak Surabaya

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    Surabaya is a coastal city with high economic and tourism potential. Three main things that have been done by the city government (physical development, sustainable development programs, and economic strengthening) need to be noted, for example, the non-optimal management of the tourism potential of the coastal area and the imbalance between the tourist area and the surrounding fishing villages. On that basis, this research tries to answer various issues related to the optimization of tourism development in the coastal area of Bulak, Surabaya. This research is initial research that maps the various potentials (owned by the Bulak coastal area of Surabaya), which is then followed up by offering development strategies. This research used a descriptive model qualitative approach. The initial study was conducted by analyzing various planning documents, which were then followed up with field observations and interviews with key people. In the final stage, the researcher then analyzed the development strategy. The results of this study state that Bulak sub-district has nine tourism objects that have the potential to be developed in the coastal area. The proposed development strategy (based on the results of data processing) is an aggressive maintenance strategy. This is done by strengthening inward by making improvements in various fields. In addition, the development strategy also needs to be collaborative, especially with the city government, while still paying attention to various ecological issues Keywords:  Tourism Potential Assessment, Aggressive Maintenance Strategy, Surabaya Coastal Are

    Agresivitas Pajak, Environmental Performance, Leverage dan Likuiditas, terhadap Corporate Social Responsibility Disclosure dengan Profitabilitas sebagai Pemoderasi

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    The focus of this study is the company's lack of attention and awareness of social responsibility, which results in conflicts between companies and communities regarding the impact of company operations. This shows that there are multiple factors that influence corporate social responsibility. The purpose of this research is to find out how tax aggressiveness, environmental protection, leverage, and liquidity affect the disclosure of corporate social responsibility, with profitability as a moderator. This research was conducted on 19 consumer non-cyclic companies listed on the Indonesia Stock Exchange during the 2017-2021 period, using a purposive sampling technique. Data were analyzed using panel data regression using E-Views 12.0. The results show that tax aggressiveness has a significant negative effect on CSR disclosure, while leverage has a positive effect on CSR disclosure. Environmental protection and salary have no effect on CSR disclosure. Profitability cannot reduce tax aggressiveness, level of environmental protection, and disclosure of corporate social responsibility, but can strengthen or reduce the effect of liquidity on social responsibility. Keywords: Corporate Social Responsibility Disclosure, Tax Aggressiveness, Environmental Performance, Leverage, Liquidity, Profitability

    Analisis Putusan Banding Pengadilan Pajak Sengketa Nilai Pabean: Studi Kasus di KPU BC Tipe A Tanjung Priok

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    This study aims to evaluate and mitigate the factors causing the low victory of KPU BC Type A Tanjung Priok in the customs value dispute at the Tax Court. This study is qualitative with triangulation method of content analysis and interview. Data is obtained from the tax court decision on the customs value dispute for the period 2018 to 2020. The study found that factors that cause the low winnings on customs value disputes are the low effectiveness of collecting transaction evidence at the time of objection and the limitations of testing the validity of the evidence submitted by the Appellant during the appeal hearing process. This study provide a practical implication that KPU BC Type A Tanjung Priok can conduct further action to mitigate the loss of the appeal hearing for the customs value dispute by for example optimizing data requests to the applicant during the objection process, coordinating with the Document Examiner Officer (Pejabat Fungsional Pemeriksa Dokumen - PFPD) to improve the objection decision, and evaluating tax court decisions. Keywords:  Tax Dispute, Tax Court, Tax Appeal, Custom

    Peran Kualitas Laba Terhadap Nilai Perusahaan: Komisaris Independen dan Kualitas Audit sebagai Variabel Pemoderasi

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    The company aspires to generate profits so that the firm value becomes high and shareholders can experience prosperity. In achieving this goal, investors typically rely on experienced individuals, such as a commissioner. Investors also tend to trust companies audited by the KAP. This research aims to test and analyze the quality of profits affecting the firm value as well as the audit quality and independent commissioners as a moderation variable. The application used to analyze the data in this study is Warpls 7.0. The population includes all property and real estate companies from 2020 to 2022, with purposive sampling yielding a sample of 122 data over three years. The implications of this research are achieving profits and increasing firm value, placing trust in commissioners, and recognizing the quality of financial reports audited by KAP. The results indicate that quality profits have a stimulating effect on a firm value. Independent commissioners cannot moderate the relationship between the quality of profits and firm value, while audit quality can moderate this relationship. Keywords:  Independent Commissioners, Profits, Firm Value, Audit Qualit

    Pengaruh Green Accounting dan Corporate Social Responsibility terhadap Profitabilitas

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    This study aims to examine the effect of Green Accounting and Corporate Social Responsibility on Profitability. The object of this research is the mining sub-sector energy sector companies listed on the IDX in 2019-2021 with certain criteria. The sampling method in this study was purposive sampling by producing a sample of 45 samples. The data analysis technique in this study used Stata14 with the results of Green Accounting research affecting profitability and Corporate Social Responsibility having no effect on profitability. Keywords: Green Accounting, Corporate Social Responsibility, Profitabilit

    Pengaruh Work From Home terhadap Job Satisfaction yang Dimediasi Work Life Balance dan Dampaknya terhadap Employee Performance Industri Perbankan di Jakarta

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    This study aimed to analyze the effect of work from home on job satisfaction mediated by work life balance and its impact on employee performance in the banking industry in Jakarta with the variables work from home, job satisfaction, and organizational identification as independent variables and employee performance as the dependent variable, work life balance as a mediating variable. The method used in sampling in this study was purposive sampling with a total of 200 employees as respondents. Hypothesis testing using the AMOS analysis tool. The results of testing the hypothesis in this study show that work from home has a positive effect on work life balance, work from home has a positive effect on job satisfaction, work life balance has a positive effect on job satisfaction, there is a work from home effect on job satisfaction which mediated by work life balance, job satisfaction has a positive effect on organizational identification, and organizational identification has a positive effect on employee performance. Keywords:  Work From Home, Work Life Balance, Job Satisfaction and Organizational Identification, Employee Performanc

    Optimalisasi Rute untuk Meminimalkan Biaya Pengangkutan Sampah di Kota Jember menggunakan Metode Saving Matrix oleh Dinas Lingkungan Hidup Kabupaten Jember

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    This study aims to analyze the determination of the distance and route for the implementation of waste transportation by the Environmental Service of Jember Regency. This research was conducted in 3 administrative sub-districts, namely Kaliwates, Patrang, and Sumbersari sub-districts using the Saving Matrix method. By using the Saving Matrix method, the best solution will be found that can optimize the closest route that can be applied to minimize the cost of transporting waste in the City of Jember. The method starts by determining the Distance Matrix so that later it will be found the Savings matrix. After that, the TPS points are combined into a Saving Matrix route so that a new route will be obtained with a more minimal distance and fuel cost. In this study, it is assumed that 1 liter of diesel can cover a distance of 8 km. The results of this study indicate that the results of research using the saving matrix method can optimize the route to minimize costs by 36.51%, while the fuel cost saved is Rp. 4.016.691,-. This shows that route optimization using the Saving Matrix method can minimize routes and costs for transporting waste by the Jember Environmental Department. Keywords: Saving Matrix, Optimization, Transportatio

    Business Strategy to Post-Covid-19 Economic Recovery in Toserba Cempaka, Bali

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    UMKM atau Usaha Mikro Kecil dan Menengah merupakan salah satu jenis usaha yang paling produktif di Indonesia hingga saat ini. UMKM di Indonesia memiliki peran yang sangat strategis dan berdampak besar bagi perekonomian nasional. Pesatnya perkembangan UMKM di Indonesia sangat didukung oleh pemanfaatan fasilitas teknologi, informasi dan komunikasi secara optimal. Namun, di masa pandemi COVID-19, perkembangan UMKM sangat tertekan, apalagi saat lockdown diberlakukan. Penelitian ini menggunakan metode penelitian kualitatif dengan pendekatan deskriptif melalui fenomena lapangan. Hasil kajian saat ini yang berjudul β€œStrategi bisnis pasca pemulihan ekonomi covid-19 di toserba cempaka celukan bawang, Bali” menjelaskan bahwa dalam membangun suatu usaha sangat perlu memperhatikan kondisi internal terutama sumber daya manusia yang kompeten Keywords:  Department Store, MSME Strategy, Covid 1

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