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All Journal Journal of Management, Accounting, General Finance and International Economic Issues (MARGINAL)
Riswan Riswan
Faculty of Economics and Business, Universitas Bandar Lampung
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Environmental Science Social Sciences

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DETERMINATION OF TAX AVOIDANCE PRACTICES Angelie Viantiaraini; Haninun Haninun; Riswan Riswan
JOURNAL OF MANAGEMENT, ACCOUNTING, GENERAL FINANCE AND INTERNATIONAL ECONOMIC ISSUES Vol. 3 No. 2 (2024): MARCH
Publisher : Transpublika Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55047/marginal.v3i2.1076

Abstract

To enhance tax revenue, the government is continuously working towards strengthening the tax sector's contribution to funding state expenses. However, a major hurdle in achieving the desired tax earnings is the prevalence of tax avoidance practices. This research aims to delve into the influence of company size, leverage, and sales growth on tax avoidance in f&b firms listed on the Indonesia Stock Exchange from 2018 to 2022. The study examines company size, leverage, and sales growth as independent variables, while tax avoidance serves as the dependent variable. The analysis encompasses 84 f&b firms listed on the Indonesia Stock Exchange during the specified period, with a sample size of 26 companies selected through purposive sampling. The data was analyzed using multiple regression tests with the aid of SPSS 18 software. The findings of this study reveal that company size does not significantly impact tax avoidance. However, leverage exhibits a positive effect on tax avoidance, whereas sales growth demonstrates a negative effect on tax avoidance.
FINANCIAL PERFORMANCE TO DETERMINE FINANCIAL DISTRESS CONDITIONS Yustina Indi Savery; Haninun Haninun; Riswan Riswan
JOURNAL OF MANAGEMENT, ACCOUNTING, GENERAL FINANCE AND INTERNATIONAL ECONOMIC ISSUES Vol. 3 No. 2 (2024): MARCH
Publisher : Transpublika Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55047/marginal.v3i2.1077

Abstract

The aim of this study is to examine the relationship between financial performance and the prediction of financial distress in a mining sector company listed on the Indonesia Stock Exchange from 2018 to 2022. A quantitative research method was employed for this study. The study focused on three independent variables, namely profitability, liquidity, and leverage, which were used to measure financial performance. The dependent variable, financial distress, was measured using the Altman Z-score model. A purposive sampling method was used to select 90 samples for this research, including 18 companies in the mining sector listed on the Indonesia Stock Exchange from 2018 to 2022. The data was analyzed using SPSS 17, with logistic regression as the chosen analysis method. The findings of this study indicate that profitability, as measured by ROA, and liquidity, as measured by CR, have a negative and significant impact on financial distress. Additionally, leverage, as proxied by DAR, has a positive and significant effect on financial distress.
ANALYSIS OF LOAN DISBURSEMENT AT PT LAMPUNG BERKAH FINANSIAL TEKNOLOGI Putu Intan Puspita Sari; Luke Suciyati Amna; Riswan Riswan
JOURNAL OF MANAGEMENT, ACCOUNTING, GENERAL FINANCE AND INTERNATIONAL ECONOMIC ISSUES Vol. 3 No. 2 (2024): MARCH
Publisher : Transpublika Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55047/marginal.v3i2.1086

Abstract

This study investigates the advancements in digital technology and the role of fintech, particularly in the realm of peer-to-peer lending. It specifically focuses on the challenges faced by start-up companies like Lahan Sikam in areas with diverse social structures. The potential risk of default poses a significant threat to consumer confidence. The background section provides an overview of the fintech industry's current state, highlights the challenges faced by Lahan Sikam as a start-up, and establishes objectives to comprehend the company's profile and its funding products. A qualitative research approach with a descriptive methodology was employed at PT Lampung Berkah Finansial Teknologi, where internal control and the application of the 5C principles in credit risk management were observed. Through interviews and observations, the implementation of these principles was revealed. The findings demonstrate that Lahan Sikam has effectively incorporated the 5C principles in assessing borrower risk, focusing on character, capacity, capital, collateral, and conditions.
CAPITAL STRUCTURE MODEL (Empirical Study on IDX 2020-2022) Candrika Dewi; Riswan Riswan; Khairudin Khairudin
JOURNAL OF MANAGEMENT, ACCOUNTING, GENERAL FINANCE AND INTERNATIONAL ECONOMIC ISSUES Vol. 3 No. 2 (2024): MARCH
Publisher : Transpublika Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55047/marginal.v3i2.1088

Abstract

The food and beverage industry are constantly evolving and shaped by consumer preferences, making it crucial for companies to consider the various factors that impact their revenue streams. Analyzing the structure of a company's assets and the rate of its sales growth are crucial factors to consider, as they greatly influence the financial management practices of the company. Asset structure means what a company owns, and sales growth shows if the company is making more or less money. The aim of this research is to examine how the capital structure is influenced by asset structure, sales growth, and the role of profitability in mediating this connection. The study utilized a quantitative research methodology. The research population consisted of companies in the food and beverage subsector on the IDX from 2020 to 2022. A total of 23 companies were selected as the sample over a 3-year period, resulting in 69 data points using purposive sampling technique. The data analysis involved multiple linear regression analysis with the assistance of SPSS version 17. The study's results show that both the composition of assets and the growth in sales have a favorable and noteworthy influence on the structure of capital. Additionally, profitability plays a role in connecting the asset structure with the capital structure, as well as linking sales growth with the capital structure.
Co-Authors Angelie Viantiaraini Candrika Dewi Haninun Khairudin Khairudin Luke Suciyati Amna Putu Intan Puspita Sari Yustina Indi Savery