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All Journal Akbis: Media Riset Akuntansi dan Bisnis JES (Jurnal Ekonomi STIEP) Jurnal Sains dan Ilmu Terapan
Aliamin Aliamin
Universitas Muhammadiyah Aceh
Computer Science & IT Economics, Econometrics & Finance Engineering

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Pengaruh Karakteristik Dewan Komisaris Terhadap Kinerja Keuangan Pada Perusahaan Transportasi Dan Logistik Yang Terdaftar Di Bursa Efek Indonesia Tahun 2022-2024 Amanda Afrilla; Aliamin Aliamin; Eva Susanti
Jurnal Ekonomi STIEP Vol. 11 No. 1 (2026): Jurnal Ekonomi STIEP (JES)
Publisher : Lembaga Penelitian Dan Pengabdian Masyarakat (LPPM) IBE Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54526/jes.v11i1.680

Abstract

Penelitian ini menganalisis dampak dewan komisaris independen, ukuran dewan komisaris, serta usia dewan komisaris pada kinerja keuangan perusahaan transportasi serta logistik yang tercatat di Bursa Efek Indonesia pada kurun waktu yaitu 2022–2024. Dengan pendekatan kuantitatif, penelitian ini memakai analisis regresi data panel. Sampel ditentukan menggunakan metode sensus, yang mencakup semua perusahaan yang memiliki kriteria penelitian yang sesuai, sehingga menghasilkan 21 perusahaan dengan total 63 pengamatan. Dari hasil pengolahan data memperlihatkan bahwasanya dewan komisaris independen, ukuran dewan komisaris, serta usia dewan komisaris mempengaruhi kinerja keuangan perusahaan, baik secara bersamaan maupun secara individual. Berdasarkan hasil ini, penelitian ini menyarankan agar perusahaan lebih fokus pada komposisi dan karakteristik dewan komisaris sebagai elemen penting dalam praktik tata kelola perusahaan yang efektif, dengan tujuan meningkatkan kinerja keuangan.
Analisis Penerapan Akuntansi Pajak Penghasilan Pasal 21 dan Pasal 23 Pada PT Perdana Dinamika Persada (PT.PDP) Banda Aceh Muhajir Muhajir; Novi Mailidarni; Aliamin Aliamin; Eva Susanti
Akbis: Media Riset Akuntansi dan Bisnis JURNAL AKBIS VOLUME 10 NOMOR 1 TAHUN 2026
Publisher : Universitas Teuku Umar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35308/akbis.v10i1.13443

Abstract

This study aims to analyze the implementation of Income Tax Accounting Article 21 and Article 23 at PT. Perdana Dinamika Persada (PT.PDP) Banda Aceh. The research method used is descriptive qualitative with a case study approach. Data were obtained through interviews, observations, and documentation from the company. The results show that PT.PDP has implemented the withholding, payment, and reporting of Income Tax Article 21 in accordance with the applicable regulations, namely based on the Harmonization of Tax Regulations Law Number 7 of 2021. Similarly, Income Tax Article 23 is applied to transactions of professional services, technical services, and equipment rental with a tariff of 2% of the gross amount, and reporting is carried out through the e-Bupot DJP Online system. However, there are still challenges such as limited understanding of financial staff regarding the latest regulations and the need for a more automated recording system. This research is expected to contribute to the company in improving tax compliance and efficiency.   
Pengaruh Debt To Equity Ratio, Operating Profit Margin, dan Ukuran Perusahaan Terhadap Nilai Perusahaan pada Perusahaan Manufaktur Sub Sektor Makanan dan Minuman yang Terdaftar di Bursa Efek Indonesia Periode 2019-2023 Cut Anisya Al Winda; Aliamin Aliamin; Sulfitra Sulfitra
Jurnal Sains dan Ilmu Terapan Vol. 9 No. 1 (2026): Jurnal Sains dan Ilmu Terapan
Publisher : Politeknik Kampar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59061/jsit.v9i1.1316

Abstract

This research aims to examine the impact of Debt to Equity Ratio (DER), Operating Profit Margin (OPM), and firm size on the value of food and beverage manufacturing companies listed on the Indonesia Stock Exchange during the 2019–2023 period. In this study, firm value is measured using Price to Book Value (PBV) as a proxy. A quantitative associative design was applied, utilizing panel data regression analysis and a purposive sampling technique that produced 10 eligible companies as research samples. The data were collected from the firms’ published annual financial statements. The findings indicate that, partially, DER and firm size do not significantly influence firm value, whereas OPM demonstrates a positive and statistically significant effect. These results suggest that profitability plays a more decisive role than capital structure or company scale in determining firm value within the food and beverage subsector. This study is expected to offer valuable insights for corporate managers, investors, and future researchers regarding key determinants of firm value in this industry segment.
Co-Authors Amanda Afrilla Cut Anisya Al Winda Eva Susanti Muhajir Muhajir Novi Mailidarni Sulfitra, Sulfitra