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All Journal Kinerja: Jurnal Ekonomi dan Manajemen Jurnal Bisnis, Manajemen, dan Ekonomi Jurnal Ilmu Sosial, Manajemen, Akuntansi dan Bisnis International Journal of Finance Research International Journal of Marketing and Human Resource Research Jurnal Akuntansi, Manajemen dan Bisnis Digital
Basyith, Abdul
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Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Social Sciences

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Pemanfaatan aturan debt to equity ratio dalam menambah penerimaan pajak Kurniawan, Eko Sulistyo; Basyith, Abdul
KINERJA Vol 16, No 2 (2019)
Publisher : Faculty of Economics and Business Mulawarman University

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (215.416 KB) | DOI: 10.29264/jkin.v16i2.6109

Abstract

Berbagai cara dilakukan oleh wajib pajak dalam melakukan upaya untuk menghindar dari pengenaan pajak. Cara yang dapat dipakai untuk melakukan penghindaran pajak adalah dengan memanfaatkan celah-celah aturan perpajakan, yang salah satunya adalah aturan mengenai pembebanan bunga. Umumnya ketentuan perpajakan mengatur bahwa pembayaran bunga merupakan beban yang dapat dikurangkan secara fiskal (deductible expense). Ketentuan ini kemudian dieksploitasi dengan cara pemberian pinjaman dengan jumlah yang melebihi kewajaran, yang tujuannya tidak lain supaya beban secara fiskal membesar, kemudian laba fiskal akan mengecil dan pada akhirnya pajak yang harus dibayar menjadi kecil. Penelitian ini bertujuan mengidentifikasi pengaturan pembebanan bunga dalam Undang-undang Pajak Penghasilan di Indonesia dan memberikan alternatif pengaturan untuk menangkal praktik penghindaran pajak. Penelitian ini menggunakan data sekunder dari laporan keuangan dan lembar Pajak Penghasilan dengan teknik analisis yang digunakan deskriptif kualitatif. Berdasarkan hasil penelitian setelah adanya penerapan PMK-169/PMK.010/2015 mengakibatkan penambahan atas pembayaran pajak yang harus dibayar oleh wajib pajak. Dampak yang diberikan PMK-169/PMK.010/2015 terhadap penerimaan pajak mengakibatkan pajak badan terutang bertambah besar hingga Rp 473.651.185 dari sebelumnya Rp 968.335.663 menjadi Rp 1.423.844.779.
The Influence Of Work Skills, Communication, Supervision, Work Quality, Support Facilities And Work Load On The Work Achievement Of Employees In The Protocol And Communication Section Of Lahat Regional Secretary Leaders Huljanah, Witari Miftha; Hamid, Abdul; Basyith, Abdul
Jurnal Akuntansi, Manajemen dan Bisnis Digital Vol 3 No 2 (2024): Juli
Publisher : LPPJPHKI Universitas Dehasen Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37676/jambd.v3i2.6540

Abstract

The research was carried out by the author with the aim of knowing and analyzing the influence of work skills, communication, supervision, work quality, supporting facilities and workload individually and collectively on the work performance of employees of the Protocol and Communication Section of the Lahat Regional Secretary. The research method used in this research is a quantitative method using questionnaires distributed to respondents. Test data quality using validity tests, reliability tests, normality tests. The analysis used is descriptive analysis and inferential analysis using statistical calculations with multiple regression formulas, partial simultaneous tests and coefficient of determination. The research results showed that work skills, communication, supervision, work quality, supporting facilities and workload had a significant effect individually and collectively on the work performance of employees of the Protocol and Communication Section of the Lahat Regional Secretary.
Stock market reaction: An investigation of COVID-19 effects in ASEAN Countries Fitriya, Fitriya; Basyith, Abdul; Periansya, Periansya
International Journal of Finance Research Vol. 5 No. 4 (2024): International Journal of Finance Research
Publisher : Training & Research Institute - Jeramba Ilmu Sukses (TRI-JIS)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47747/ijfr.v5i4.2527

Abstract

This study examines the effects of the various COVID-19 announcements by the World Health Organization (WHO) on stock returns in ASEAN countries, which is different from previous research in that most of the research only observed the first announcement of COVID-19 when a pandemic was declared This study uses 6 announcements of COVID-19, starting from the first time COVID-19 was identified until it was declared a variant delta. The results revealed that the market reaction in ASEAN to the first announcement of COVID-19 in China on December 31st, 2019, shows a positive and non-significant abnormal return and cumulative abnormal return. On January 13th, 15th, 21st, and 24th, 2020, the market also reacted negatively but not significantly to the announcement of the first recorded case outside China, which is in Thailand, Japan, the USA, and the European region, and it was an intermittently negative reaction but not significant. On March 7th, 2020, when the confirmed cases surpassed 100,000 globally, and on March 11th, 2020, when WHO officially announced COVID-19 as a global pandemic, the ASEAN market reacted negatively and significantly for abnormal and cumulative abnormal returns, which is inconsistent with Salisu, Sikiru and Vo (2020) and Topcu and Gulal (2020). However, the ASEAN countries reacted positively but not significantly to the second wave announcement on May 31st, 2021.
Analisis Pengembangan Organisasi Pelayanan Publik di Rumah Sakit Umum Daerah dengan Model Weisbord Asmara, Denie Candra; Madjir, Sulbahri; Basyith, Abdul
Jurnal Ilmu Sosial, Manajemen, Akuntansi dan Bisnis Vol. 5 No. 2 (2024): Jurnal Ilmu Sosial, Manajemen, Akuntansi dan Bisnis
Publisher : Training & Research Institute - Jeramba Ilmu Sukses

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47747/jismab.v5i2.1795

Abstract

Regional General Hospital is one of the public service organizations with the obligation to provide health services that are quality, safe, effective, do not discriminate, and prioritize patients. The background for conducting this research is that customer satisfaction at Semende Darat Laut Hospital has not reached the standard, which means there are several causes, including lack of empathy, lack of information, lack of response, and long service time. This research was conducted to determine and analyze the inhibiting factors in health services through diagnosis and intervention in developing hospital organizations. The research method is a survey that distributes questionnaires to all 25 civil servant staff at Semende Darat Laut Regional Hospital for analysis using the "Weisbord Model" approach. The results of the research show that, in general, the results of all the variables that were diagnosed were not problematic. However, there were still respondents who stated that there were some problems with the organizational structure variables and reward system variables, so intervention was needed to develop the hospital organization in the future
Pengaruh Hubungan Antar Individu dan Penempatan kerja Terhadap Efektivitas Kerja melalui Koordinasi: Studi Kasus pada Pegawai Badan Pengelolaan Keuangan dan Aset Daerah Kabupaten Empat Lawang Gading, Aptriko; Basyith, Abdul; Syah, Lin Yan
Jurnal Ilmu Sosial, Manajemen, Akuntansi dan Bisnis Vol. 6 No. 1 (2025): Jurnal Ilmu Sosial, Manajemen, Akuntansi dan Bisnis
Publisher : Training & Research Institute - Jeramba Ilmu Sukses

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47747/jismab.v6i1.2723

Abstract

Interpersonal relationships are interactions between individuals with other individuals or groups, which involve human relationships, aimed at achieving satisfaction for both parties. The sample in this study, namely all employees of the Financial and Regional Asset Management Agency of Empat Lawang Regency, as many as 70 people will be used as samples in this study. The independent variables are Interpersonal Relationships (X1) and Job Placement (X2), while the dependent variable is Work Effectiveness (Y). The results of the study obtained (1) Interpersonal Relationships were not proven to have a direct and positive effect on Work Effectiveness at the BPKAD of Empat Lawang Regency. (2) Job Placement was proven to have a direct and positive effect on Work Effectiveness at the BPKAD of Empat Lawang Regency. (3) Coordination was proven to have a direct and positive effect on Work Effectiveness at the BPKAD of Empat Lawang Regency. (4) Interpersonal Relationships were proven to have a direct and positive effect on Coordination at the BPKAD of Empat Lawang Regency. (5) Job Placement was proven to have a direct and positive effect on Coordination at the BPKAD of Empat Lawang Regency. (6) Interpersonal Relationships were proven to have a direct and positive effect on Work Effectiveness through Coordination at the BPKAD of Empat Lawang Regency. (7) Job placement has been proven to have a direct and positive influence on work effectiveness through coordination at the BPKAD Empat Lawang Regency
Pengaruh Interaksi Sosial, Kecerdasan Emosional, Fleksibilitas Kerja dan Konflik Kerja Terhadap Efektivitas Kerja Pegawai Badan Pengelolaan Keuangan dan Aset Daerah Kabupaten Empat Lawang Mardila, Mardila; Basyith, Abdul; Yusnawati, Yusnawati
Jurnal Ilmu Sosial, Manajemen, Akuntansi dan Bisnis Vol. 6 No. 1 (2025): Jurnal Ilmu Sosial, Manajemen, Akuntansi dan Bisnis
Publisher : Training & Research Institute - Jeramba Ilmu Sukses

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47747/jismab.v6i1.2727

Abstract

Basically, the most important thing to achieve a maximum goal is human resources (HR). Human resources are the spearhead that will be the main determinant of the success of the implementation of organizational or company activities. Independent variables in this study are Social Interaction (X1), Emotional Intelligence (X2), Work Flexibility (X3) and Work Conflict (X4) While the dependent variable is Work Effectiveness (Y). In the study, all populations were sampled as many as 35 people. The results of the study showed that social interaction, emotional intelligence, work flexibility, and work conflict have a positive and significant influence on employee work effectiveness. The combination of social interaction skills, emotional management, flexibility in adjusting to work demands, and good conflict management contribute comprehensively to increasing the work effectiveness of employees of the Financial and Regional Asset Management Agency of Empat Lawang Regency. This shows the importance of a holistic approach in human resource management to achieve optimal performance
Company's Financial Performance Before and During the Covid-19 Pandemic on the Indonesia Stock Exchange Setiawan, Budi; Basyith, Abdul; Hidayat, Randy
International Journal of Finance Research Vol. 3 No. 3 (2022): International Journal of Finance Research
Publisher : Training & Research Institute - Jeramba Ilmu Sukses (TRI-JIS)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47747/ijfr.v3i3.725

Abstract

This study at determine financial performance before and during the Covid-19 pandemic on the Indonesia Stock Exchange. In this study, 29 samples of companies in the health sub-sector, telecommunication services sub-sector, hotel and restaurant tourism sub-sector. This analysis includes company financial analysis, manova test, and research results show that financial performance before and during the Covid-19 pandemic as measured by using CR, DER, TATO, ROE shows no difference in the health sector and for companies in the telecommunication service subsector while in the telecommunication service subsector. Hotel and restaurant tourism shows differences in financial performance before and during the Cobid-19 pandemic. Financial performance such as the Current ratio, DER, TATO and ROE show that younger companies have different financial performances from older companies. the size of the company does not show any difference for the ratio of CR and ROE and shows a difference in the ratio of DER and TATO when it is below 5 trillion
Disclosure of Green Banking, Profitability and Company Size on Company Value in Banking in Indonesia Pratiwi, Asti; Basyith, Abdul; Safitri, Ervita
International Journal of Finance Research Vol. 4 No. 2 (2023): International Journal of Finance Research
Publisher : Training & Research Institute - Jeramba Ilmu Sukses (TRI-JIS)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47747/ijfr.v4i2.1211

Abstract

This study aims to determine the effect of green banking disclosures, profitability and firm size on firm value. The sample used was 11 samples with 55 observations using purposive sampling technique. The data used is secondary data, with the data collection method using content analysis. The analysis technique used is multiple linear regression analysis. The results of the analysis prove (1) disclosure of green banking, profitability and firm size has a positive and significant effect on firm value, (2) disclosure of green banking has a negative and significant effect on firm value, (3) profitability has a positive and significant effect on firm value, and (4) company size has a positive and insignificant effect on firm value
Disclosure of Environmental, Social, Governance, and Company Size Performance on Company Value in the Energy Sector Muthia, Sevia Putri; Basyith, Abdul; Kalsum, Ummi
International Journal of Finance Research Vol. 5 No. 2 (2024): International Journal of Finance Research
Publisher : Training & Research Institute - Jeramba Ilmu Sukses (TRI-JIS)

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

This study aims to determine the effect of Disclosure of Environmental, Social, Governance, and Company Size Performance on Company Value in Energy Sector companies for 2017-2021. The population in this study was 72 companies in the Energy sector. After going through the purposive sampling method, the number of samples used in this study became 8 companies with 40 total observations. The data used in this study is secondary data taken through the annual report and the Sustainability Report downloaded from the company's website. Data taken from the Annual Report, namely Tobin's Q data for the variable Corporate Value, Number of Audit Committee Members for the Variable Governance and Total Assets for the variable Company size, while the data taken from the Sustainability report included PROPER for Environmental Performance Variables and GRI Index Disclosures for Social. The analysis technique used is Multiple Regression Analysis. This study found that environmental, social, corporate governance, and size performance positively and significantly affected firm value. On the other hand, social had a negative and insignificant effect on firm value. Meanwhile, environmental performance has a positive and insignificant effect on firm value compared to corporate governance and size, which negatively and significantly impacts firm value
Agile Organization Implementation Evaluation to Improve Effectiveness and Efficiency: The Case of Pol PP Unit at Muara Enim Regency Juniarty, Tien; Basyith, Abdul; Yulanda, Delvina
International Journal of Marketing & Human Resource Research Vol. 6 No. 3 (2025): International Journal of Marketing and Human Resource Research
Publisher : Training & Research Institute - Jeramba Ilmu Sukses

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47747/ijmhrr.v6i3.2914

Abstract

The Civil Service Police Unit (Satpol PP) of Muara Enim Regency faces complex challenges, including limited resources, rigid bureaucracy, and increasing public demands for high-quality services. In response to these dynamics, Satpol PP has begun to implement Agile principles as a strategic approach to enhance work effectiveness and efficiency. This approach emphasizes cross-functional collaboration, task flexibility, digital technology utilization, and fast, adaptive decision-making. Initial results of Agile implementation show significant positive impacts, including an increase in community compliance from 64% to 91%, a reduction in violations from 867 cases in 2020 to 173 cases in 2024, and an 80% rise in personnel productivity. Moreover, public report responses have become faster, and budget utilization has become more efficient. However, the Agile approach still encounters several obstacles, including resistance to change, limited leadership support, and regulatory frameworks that are not yet fully adaptable to this new method. Therefore, a comprehensive evaluation of Agile implementation in the governmental context is crucial to ensure the sustainability and success of organizational transformation within Satpol PP Muara Enim Regency
Co-Authors Abdul Hamid Asmara, Denie Candra Budi Setiawan Firmansyah Firmansyah Periansya Fitriya, Fitriya Gading, Aptriko Hidayat, Randy Huljanah, Witari Miftha Juniarty, Tien Kurniawan, Eko Sulistyo Mardila, Mardila Muthia, Sevia Putri Pratiwi, Asti Safitri, Ervita Sulbahri Madjir Syah, Lin Yan Ummi Kalsum Walizi, Hevan Yudha, Ary Puspita Yulanda, Delvina Yusnawati, Yusnawati