HAK KESEJAHTERAAN PROGRESIF UNTUK BURUH

The development of human rights (HAM) from labor is already experiencing an increase in some aspects, such as wage labor rights, but this improvement or development is still not balanced if associated with rapidly growing labor daily needs, especially the needs of the tree, so labor still get to enjoy the rights and well-being progresifitasnya compared with general operators can get more than enough profit

Tingkat Kesehatan Keuangan Organisasi Pengelola Zakat Di Indonesia

As the largest Muslim country in the world, Indonesia has great potential in collecting zakat, infaq, alms, and waqf funds (ZISWAF) to alleviate poverty and social inequality. This study aims to demonstrate the financial health or performance of the zakat management organization (ZMO) by analyzing the ratio of activity, efficiency, amil, liquidity, and growth based on the provisions of the strategic study centre the national amil zakat agency (Puskasbaznas). This study uses a sample of twenty financial statements from five ZMO published from 2015-2018. This study uses an explanatory research method with a quantitative descriptive approach. The results show that the financial statements of the ZMO have implemented PSAK 45 and PSAK 109. The financial health or performance of the ZMO is categorized as quite reasonable. Then the efficiency ratio affects the financial health or performance of ZMO. In contrast, the ratio of activity, amil, liquidity, and growth do not affect the financial health or performance of ZMO. The results of this study are able to detect ZMO who do not aim to make a profit. Then it is used as a reference for ZMO in improving financial health or organizational performance

Pengaruh Tingkat Ekonomi, Pengetahuan Administrasi Perpajakan, dan Kesadaran Wajib Pajak Terhadap Kepatuhan Pembayaran Pajak Bumi dan Bangunan (PBB) di Desa Selorejo Kecamatan Dau Kabupaten Malang

The purpose of this research is to determine the effect of economic level, tax administration knowledge, and taxpayer awareness on compliance with land and building tax payments in the Selorejo Village, Dau Sub-district, Malang City. The population of this research are all taxpayers in the Selorejo Village, Dau Sub-district, Malang City are 1.124 people. Sample calculation using the slovin formula and resulted in as many as 92 respondents. This research included in quantitative research. Source of data comes from primary data through questionnaires and interviews. The data analysis method that used are descriptive statistical analysis and multiple linear regression analysis. The result of the research show that simultaneously economic level, tax administration knowledge, and taxpayer awareness have a significant effect on compliance with land and building tax payments in the Selorejo Village, Dau Sub-district, Malang City. Partially, the economic level has no effect on compliance with land and building tax payments, while tax administration knowledge and taxpayer awareness has a positive effect on compliance with land and building tax payments in the Selorejo Village, Dau Sub-district, Malang City.Keywords : Land and building tax, compliance, economic level, tax administration knowledge, taxpayer awareness

PENGARUH PENGHINDARAN PAJAK DAN BIAYA AGENSI TERHADAP NILAI PERUSAHAAN (Studi Empiris Pada Perusahaan Manufaktur yang Terdapat di Bursa Efek Indonesia tahun 2017-2020)

This research aims to determine whether tax avoidance and agency cost have a significant effect on firm value in manufacturing companies listed on the Indonesia Stock Exchange. The sample used in this research to 20 manufacturing companies listed on the Indonesia Stock Exchange that provide complete financial reports and earn profits after 2017-2020. The sampling technique in this research used purposive sampling in accordance with the criteria used in the research. This research uses a quantitative approach that aims to explain the effect of the independent variables, namely tax avoidance and agency cost. The data analysis method used in this research is multiple linear regression. The results of this research indicate that (1) tax avoidance has so no significant effect on firm value.(2) agency cost have a significant effect on firm value. Keywords : tax avoidance and agency cos have a significant effect on firm valu

PENGARUH TAKE OVER, GROWTH OPTION, DAN BONUS ISSUE TERHADAP KEBIJAKAN REVALUASI ASSET TETAP (Studi Empiris Pada Seluruh Perusahaan yang Terdaftar di BEI Tahun 2017 -2020)

This study aims to analyze the effect of take over, growth option, and bonus issue on fixed asset revaluation policy. The research population is all companies listed on the IDX during 2017-2020. The number of samples is 60 companies for 4 years. The data analysis technique used is logistic regression. The results of this study indicate that take over, growth option has a significant effect on fixed asset revaluation policy, bonus issue has no significant effect on fixed asset revaluation policy. Simultaneously, all take over growth option and bonus issue variables have a significant effect on fixed asset revaluation policies.Keywords: take over, growth option, and bonus issu

ANALISIS EFEKTIVITAS PENDAPATAN HOTEL DAN WISATA KUSUMA AGRO SEBELUM, PADA SAAT DAN NEW NORMAL PANDEMI COVID-19 (Studi Kasus Pada PT. Kusuma dinasasri Wisata Jaya)

This study aims to determine and analyze the effectiveness of Kusuma Agro Hotel and Tourism Revenues Before, During and New Normal Covid-19 Pandemic. By using secondary data in the form of hotel and tourism income reports using data collection methods including data reduction, data presentation in the form of narratives and tables using Excel application tools. The results of this study indicate that (1) The Effectiveness Level of Hotel Revenue Before the Covid-19 virus was 90% included in the criteria of Quite Effective. (2) Hotel Revenue Level during Covid-19 is 63% Included in the Less Effective Criteria. (3) The Effectiveness Level During the New Normal Covid-19 Hotel Revenue is 78% included in the Less Effective criteria (4) The Effectiveness Level of Tourism Revenue Before the Covid-19 virus was 112% included in the Very effective criteria (5) The current tourism income effectiveness level Covid-19 is 88% included in the Quite Effective criteria (6) Effectiveness Level During the New Normal Covid-19 Tourism income is 74% included in the Less Effective criteria.Keywords: Effectiveness, Effectiveness Ratio, COVID-19, New

PENGARUH EARNING PER SHARE (EPS), DIVIDEND PER SHARE (DPS) DAN RETURN ON EQUITY (ROE) TERHADAP HARGA SAHAM (Studi Empiris Pada Perusahaan Pertambangan Yang Terdaftar Di BEI Periode 2016-2019)

ABSTRACTThe purpose of this research is to find out how the effect of earnings per share (EPS), Dividend Per Share (DPS) and Return On Equity (ROE) on Stock Prices. In this study EPS, DPS and ROE are the independent variables while the stock price is the dependent variable. The data used in this study are secondary data. The population in this study are mining companies listed on the Indonesia Stock Exchange in the 2016-2019 period. Data collection techniques using purposive sampling. In this study using multiple regression analysis. The results of this study are simultaneously variable Earning per Share (EPS), Dividend per Share (DPS) and Return on Equity (ROE) simultaneously affect the Stock Price. And partially Earning per Share (EPS) has a significant positive effect on stock prices, Dividend per Share (DPS) has a positive effect on stock prices and Return on Equity (ROE) has a significant positive effect on Stock Prices.Keywords: Earning per Share (EPS), Dividend per Share (DPS) and Return on Equity (ROE) and Share Price

PENGARUH COMPANY SIZE, LEVERAGE, PROFITABILITY, CAPITAL INTENSITY RATIO DAN KOMISARIS INDEPENDEN, TERHADAP EFFECTIVE TAX RATE (ETR) PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA

This study aims to examine the factors that affect the company’s ETR. There are several factors used, including leverage profitability, capital intensity ratio and independent commissioner.  The purpose of this study is to empirically test whether leverage CIR and independent commissioner have an effect on the effective tax rate of manufacturing companies listed on the Indonesia stock population used as the object of observation was 148 manufacturing companies listed on the Indonesia stock exchange in the 2017-2020 period. The research sample was determined using purposive sampling method and obtained a sample of 75 manufacturing companies based on. The results show that size and independent commissioners have a significant effect on the effective tax rate, while leverage profitability capital intensity ratio have no significant effect on the effective tax rate. In this study there are still many limitations and short comings, namely the influence of the independent variable on the dependent variable is only able to explain 4.3 so it is necessary to add otherKeywords: Company Size, leverage, Profitability, Capital Intensity Ratio and Independent Commissione

ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI PENERIMAAN OPINI AUDIT GOING CONCERN PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BEI PERIODE 2018-2020

This research aims to analyze the Effect of Audit Tenure, Debt Default, Profitability and Firm Size of Going Concern Audit Opinion. The population in this study are manufacturing companies listed on the Indonesia Stock Exchange 2018 - 2020. The sampling technique in this study used Purposive Sampling and produced as many as 54 companies into the research sample. The analytical method used is Logistic Regression with SPSS 22 For Windows Software. Based on the results of the analysis, the following conclusions are obtained: Audit tenure and firm size have a significant negative effect on the acceptance of going concern audit opinion. Debt default have a significant positive effect on the acceptance of going concern audit opinion while the profitability has no effect on acceptance of going concern audit opinion. Keywords: audit tenure, debt default, profitability, firm size, Audit going concern.

PENGARUH INFLASI DAN KURS TERHADAP HARGA SAHAM SELAMA PANDEMI PADA INDUSTRI KEUANGAN YANG TERDAFTAR DI BEI

The purpose of this study was to determine the effect of inflation and exchange rates on stock prices during the pandemic. The populations in this study were all financial banking industry companies listed on the Indonesia Stock Exchange in 2020. The sampling tecnique used purposive sampling and obtained as many as 44 companies, all of wich met the specified criteria. The data analysis method used in this research is multiple linear regression analysis. The results of this study indicate that the inflation and exchange rate variables simultaneously have a significant positive effect on stock prices during the pandemic. Partially, inflation has an effect on stock prices during the pandemic. The exchange rate variable partially effect stock prices during the pandemic.Keywords: inflation, exchange rate, stock pric