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All Journal Syntax Idea Budapest International Research and Critics Institute-Journal (BIRCI-Journal): Humanities and Social Sciences Jurnal Kewarganegaraan Jurnal Bina Bangsa Ekonomika Jurnal Pengabdian Masyarakat Waradin Gemilang: Jurnal Manajemen dan Akuntansi Journal of Management Accounting Business and International Research JIM: Jurnal Ilmiah Mahasiswa Pendidikan Sejarah Journal of Management Accounting, Tax and Production Journal of Management Education Social Sciences Information and Religion J-CEKI
Dumadi, Dumadi
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Journal : Jurnal Bina Bangsa Ekonomika

 1 
PENGARUH ASET PAJAK TANGGUHAN DAN BEBAN PAJAK TANGGUHAN TERHADAP PROFITABILITAS PADA PERUSAHAAN SUB SEKTOR FOOD AND BEVERAGE YANG TERDAFTAR DI BURSA EFEK INDONESIA Azizah, Eva; Dumadi, Dumadi; Wulandari, Hilda kumala
Jurnal Bina Bangsa Ekonomika Vol. 18 No. 1 (2025): Jurnal Bina Bangsa Ekonomika (JBBE)
Publisher : LP2M Universitas Bina Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46306/jbbe.v18i1.741

Abstract

This study aims to analyze the influence of deferred tax assets and deferred tax burden on profitability in companies in the food and beverage sector during the 2021-2023 period. The regression analysis method is used to evaluate the relationship between these variables and the profitability of the company as measured using Return on Assets (ROA). The results of the study show that deferred tax assets have a positive and significant influence on profitability with a significance value of 0.040 indicating a meaningful relationship between deferred tax assets and company profitability. On the other hand, the deferred tax burden did not have a significant effect on profitability with a significance value of 0.255 which exceeded the limit of 0.05, indicating that the deferred tax expense did not have a significant impact on profitability. The F test shows that simultaneously, both variables (deferred tax assets and deferred tax expenses) affect profitability with a significance value of 0.017. The reliability test value showed 44.6%, with the remaining 55.4%, indicating that there was a variation in the data that needed attention. The limitation of this study is that profitability measurement only uses ROA, which may not cover all aspects of a company's profitability. This study provides insight into how the management of deferred taxes affects the financial performance of companies in the food and beverage sector
FAKTOR–FAKTOR YANG BERPENGARUH TERHADAP AUDIT DELAY : STUDI EMPIRIS PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA Ayundah, Yuyun; Nasiruddin, Nasiruddin; Dumadi, Dumadi
Jurnal Bina Bangsa Ekonomika Vol. 18 No. 1 (2025): Jurnal Bina Bangsa Ekonomika (JBBE)
Publisher : LP2M Universitas Bina Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46306/jbbe.v18i1.742

Abstract

This study aims to prove the influence of financial distress, profitability, profit quality, company size, and reputation of KAP (Public Accounting Firm). This type of research is a quantitative research with a type of secondary data obtained from the audited financial statements of manufacturing companies listed on the Indonesia Stock Exchange in 2020-2022. The sample selection technique is purposive sampling based on certain criteria. The data were analyzed by descriptive statistical analysis test, classical assumption test, multiple regression analysis, and hypothesis test. The test is assisted by  SPSS software. Based on the tests that have been carried out, financial distress, profitability, and the size of KAP partially have a negative and significant effect on audit delay; The quality of profits partially does not have a significant effect on audit delays; the size of the company has a positive and significant effect on audit delays. In addition, financial distress, profitability, profit quality, company size, and KAP reputation simultaneously have a significant effect on audit delays
PENGARUH UPAH MINIMUM REGIONAL DAN JUMLAH PENDUDUK TERHADAP PENERIMAAN PAJAK BUMI DAN BANGUNAN DI DESA SLATRI, KECAMATAN LARANGAN, KABUPATEN BREBES Mutholib, Abdul; Dumadi, Dumadi; Zaman, M. Badrun
Jurnal Bina Bangsa Ekonomika Vol. 18 No. 1 (2025): Jurnal Bina Bangsa Ekonomika (JBBE)
Publisher : LP2M Universitas Bina Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46306/jbbe.v18i1.671

Abstract

Land and building tax (PBB) revenue will increase if the regional minimum wage (UMR) is raised. The higher and the increasing population can also add to the increase in PBB revenue in Slatri village. This study aims to determine the influence of UMR and population on UN revenue. Primary data was used in this quantitative research in the form of questionnaire distribution. The research population is all land and building taxpayers in Slatri village as many as 11,203 taxpayers with convenience sampling techniques, obtained by 100 respondents with an error rate of 10%. The analysis technique used is in the form of a multiple linear regression model with the help of IBM SPSS. The results of the study can be concluded that UMR has a significant positive effect on UN revenue and the number of population also has a significant positive effect on UN revenue. Simultaneously, UMR and population have a significant positive effect on UN revenue
PENGARUH LITERASI KEUANGAN DAN KEMUDAHAN BERTRANSAKSI TERHADAP MINAT PENGGUNAAN DOMPET DIGITAL (E-WALLET): STUDI KASUS KARYAWATI PT SMJ TEAM MEMBER SEWING LINE 1-40 GEDUNG UP 1 Fanni, Maghfira Nur Tri; Dumadi, Dumadi; Roni, Roni
Jurnal Bina Bangsa Ekonomika Vol. 18 No. 1 (2025): Jurnal Bina Bangsa Ekonomika (JBBE)
Publisher : LP2M Universitas Bina Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46306/jbbe.v18i1.673

Abstract

The financial services sector is one of the sectors that is very vulnerable to technological turmoil. This will change the business pattern of the financial services industry as a whole. Such as the emergence of technology-based financial companies or financial technology (fintech). The development of financial technology can change the way people conduct financial transactions and quickly turn cash transactions into non-cash. Revolutionary payment methods such as digital wallets will change the way we transact. To make transactions, e-wallets use digital tokens, which can be accessed through mobile devices, computers, or other internet devices. The purpose of the research was to analyze the influence of literacy on interest in using digital wallets/e-wallets; ease of transactions for interest in using digital wallets/e-wallets; financial literacy and ease of transactions together on the interest in using digital wallets/e-wallets in the employees of PT SMJ team member sewing line 1-40 building up 1. This type of research is quantitative research with the type of primary data obtained from questionnaire answers. The sampling technique was the Slovin formula with a margin error of 10% obtained by 96 respondents. The data were analyzed by descriptive statistical analysis test, classical assumption test, multiple regression analysis, and hypothesis test. The test is assisted by SPSS software. Financial literacy has a significant influence on interest in using digital wallets/e-wallets; ease of transactions has a significant influence on interest in using digital wallets/e-wallets; Financial literacy and ease of transactions together affect the interest in using digital wallets/e-wallets in PT SMJ team member sewing line 1-40 building up 1
PENGARUH GOOD CORPORATE GOVERNANCE (GCG) DAN PRICE EARNING RATIO (PER) TERHADAP HARGA SAHAM : STUDI PADA PERUSAHAAN PERBANKAN YANG TERDAFTAR DI BURSA EFEK INDONESIA Yanah, Nur Sopi; Dumadi, Dumadi; Ernitawati, Yenny
Jurnal Bina Bangsa Ekonomika Vol. 18 No. 1 (2025): Jurnal Bina Bangsa Ekonomika (JBBE)
Publisher : LP2M Universitas Bina Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46306/jbbe.v18i1.674

Abstract

This research was conducted with the aim of examining the influence of Good Corporate Governance (GCG) and Price Earning Ratio (PER) on Stock Prices. Good Corporate Governance which is proxied with the Board of Directors, Board of Commissioners, Independent Board of Commissioners, and Audit Committee. This research is quantitative using secondary data. The study population consisted of 47 banking companies listed on the Indonesia Stock Exchange from 2020-2023, with 29 companies taken as a sample over a 4-year period, resulting in a total of 116 sample data. The sample was selected using the purposive sampling technique based on certain criteria. Data collection technique with the documentation method from the company's financial statements. The data analysis method was carried out by multiple linear regression analysis using SPSS 16 for Windows. The results of the study show that partially, only the variable of the board of directors has a significant effect on the stock price. Meanwhile, simultaneously, Good Corporate Governance which is proxied with the board of directors, board of commissioners, independent board of commissioners, audit committee, and Price Earning Ratio has a significant effect on the stock price by 28.5% and while the remaining 71.5% is influenced by other factors that were not studied in this study
Co-Authors Abdul Mutholib Adi Saputra Afridah, Nur Andi Yulianto Anisa Sains Kharisma Ari Kristiana Ayundah, Yuyun Azizah, Eva Azizah, Silvia Syarifatul Bela Dwi Defira Casroni, Casroni Dewi Mulyani, Indah Dwi Ariyanti Barkah Dwi Harini Fanni, Maghfira Nur Tri Farhan Saefudin Wahid Hilda Kumala Wulandari Ikhwan, Syariefful Indah Dewi Mulyani Intana, Dewi Khojin, Nur Kholifah, Ismi Nur Laela, Ana Zulfa Mega, Solusi Mohamad Badrun Zaman MUHAMMAD SYAIFULLOH Nasiruddin Nasiruddin Noeri Alifiyah*, Melania Nur Afridah Pangestu, Didi Prayoga, Aldi Riono, Slamet Bambang Riri Rengganih Rizqi Amellia Roni, Roni Sari, Putri Novia Sholeha, Amelia Sucipto, Hendri Tahany*, Sri Ubaedillah Ubaedillah, Ubaedillah Umi Mutmainah, Umi Mutmainah Uswatun Hasanah WAHYU FIRMANSYAH Wulandari, Hilda Kumala Yanah, Nur Sopi Yanti, Sita Dwi Yenny Ernitawati Zaman, M Badrun Zaman, M. Badrun