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All Journal Jurnal Ekonomika Tangible Journal Jurnal Manajemen dan Profesional Jurnal Altifani Penelitian dan Pengabdian kepada Masyarakat Riset Akuntansi (RISTANSI) Amkop Management Accounting Review (AMAR) Metris: Jurnal Sains dan Teknologi Jeinsa : Jurnal Ekonomi Ichsan Sidenreng Rappang Jurnal Pengabdian Masyarakat Paguntaka Vifada Management and Social Sciences INOVASI: Jurnal Ekonomi, Keuangan, dan Manajemen FORUM EKONOMI: Jurnal Ekonomi, Manajemen dan Akuntansi
Ardiansyah, Riyans
Universitas Borneo Tarakan
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Tax Planning, Income Tax Expenses, and Banking Equity Ardiansyah, Riyans; Padliansyah, Roni; Ansar, Rudy Bin; Fook, Lim Ming
Vifada Management and Social Sciences Vol. 3 No. 2 (2025): July - December
Publisher : Yayasan Vifada Cendikia Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70184/2b580p81

Abstract

Purpose: This study aims to analyze the effect of Tax Planning and Income Tax Expenses on the equity of banking companies listed on the Indonesia Stock Exchange for the period 2019–2023. The focus of this study is to examine the extent to which taxation strategies can influence a company's capital structure, particularly its equity component. Research Design and Methodology: This study employs a quantitative, causal-comparative design. The population in this study comprises all companies in the banking sub-sector, and the sample was selected using purposive sampling, yielding 8 companies that met specific criteria. The data used are secondary, obtained from annual financial reports. Data analysis techniques include descriptive statistics, classical assumption tests, multiple linear regression analysis, t-tests, F-tests, and the coefficient of determination (R²), all conducted in SPSS version 27. Findings and Discussion: The analysis results show that Tax Planning and Income Tax Expenses have a positive and significant effect on Equity, both partially and simultaneously. This proves that optimal management of taxation aspects can increase the equity value of banking companies. Implications: The practical implications of this study indicate that companies need to integrate tax-planning strategies and income-tax expense management into their long-term financial policies to strengthen their capital position and increase their attractiveness to investors.
The Influence of Organizational Culture on Employee Performance with Work Motivation as a Mediation Variable in UPT. Regional Revenue Agency of North Kalimantan Province Syahran; Alimin, Muhammad Ichsan; Basran, Zakaria; Marsha, Deni; Hasyim, Budi; Ardiyansyah, Riyans
INOVASI: Jurnal Ekonomi, Keuangan, dan Manajemen Vol. 21 No. 2 (2025): Mei
Publisher : Fakultas Ekonomi dan Bisnis Universitas Mulawarman

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30872/jinv.v21i1.4722

Abstract

This study aims to analyze the influence of organizational culture on employee performance, with work motivation as a mediating variable in UPT. Regional Revenue Agency of North Kalimantan Province. This study uses a quantitative approach with a survey method through a questionnaire distributed to 144 ASN employees as a sample. Data analysis was carried out using the Partial Least Squares (PLS) method through SmartPLS 3.0 software. The results of the study show that organizational culture has a positive and significant effect on employee performance, both directly and indirectly through work motivation. In addition, organizational culture also has a significant effect on work motivation, and work motivation significantly affects employee performance. These findings confirm the importance of the role of organizational culture and work motivation in improving employee performance. Therefore, organizations need to build a work culture that supports and pays attention to the motivational aspects of employees to create optimal performance
ANALYSIS OF PROFIT INCREASE THROUGH OPTIMISATION OF PRODUCTION COSTS AND SELLING PRICE OF EUCHEMA COTTONII SEAWEED Alamsa Alam; Mappa Panglima Banding; Riyans Ardiansyah; Herman Herman; Olivia Pamilangan Andi’lolo
RISTANSI: Riset Akuntansi Vol. 7 No. 1 (2026): RISTANSI: Riset Akuntansi, Volume 7,Issue 1, May 2026
Publisher : Program Studi Akuntansi Institut Teknologi dan Bisnis Asia Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32815/ristansi.v7i1.2921

Abstract

This study aims to analyze financial statements and evaluate the financial performance of PT Sebatik Jaya Mandiri, a seaweed (Eucheuma cottonii) export company, using financial ratio analysis. This research employs a descriptive quantitative approach with financial statement analysis techniques including horizontal analysis, vertical analysis, and financial ratio calculations. Data were obtained from the company's 2025 financial reports, encompassing the statement of financial position, income statement, and operational data. The analysis results indicate that the company demonstrates healthy financial performance with a gross profit margin of 39% relative to sales revenue. Profitability ratio analysis reveals that the company is capable of generating adequate profits from total assets and equity, with competitive return rates. The company's financial structure shows a good balance between the use of equity and external financing in supporting operational activities. These findings support signaling theory, which emphasizes the importance of accurate financial information in stakeholder decision-making. The company is recommended to maintain financial reporting transparency and enhance operational efficiency through more optimal production cost control. This study contributes by integrating financial ratio-based financial statement analysis in the seaweed industry, which has rarely been examined from a financial accounting perspective.
Co-Authors Alamsa Alam Alamsa, Alamsa Alimin, Muhammad Ichsan Andi Ina Yustina Andi'lolo, Olivia Pamilangan Ansar, Rudy Bin Arifin, Inang Aswan Aswan Banding , Mappa Panglima Banding, Mappa Panglima Basran, Zakaria Fook, Lim Ming Hasana, Uswatung Hasanah, Nurjannatul Hasyim, Budi Herman Herman Karunia , Erick Kaujan, Kaujan Khairul Shaleh Malik, Aan Digita Mappangile, Iqrima Mas Marsha, Deni Marten PUYO Muh. Irfandy Azis Muhammad Tharmizi Junaid Olivia Pamilangan Andi’lolo Padliansyah, Roni Rusdiansyah Rusdiansyah SALAM, Mursalim Sumiati Sumiati Syahran Syahran, Syahran Tinik Sugiati Wijayanti, Asih Kusuma Winata, Michelle Yulius Steven, Yulius