Articles
<![CDATA[THE EFFECT OF PROFITABILITY AND OPERATING COSTS ON CORPORATE INCOME TAX PAYABLE ]]>
<![CDATA[Ananda, Febryandhie]]>;
<![CDATA[Zendrato, Yohanna]]>;
<![CDATA[-, Annisa]]>
<![CDATA[ Journal of Management and Leadership Vol. 7 No. 2 (2024): Volume 7 - Nomor 2 - November 2024 ]]>
Publisher : <![CDATA[Management and Leadership Study Programme ]]>
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DOI: 10.47970/jml.v7i2.753
<![CDATA[Taxes are very influential in achieving the development of a country because taxes are the main source of income for a country. Compared to other income, taxes are a large part of state income and expenditure so that taxes have the potential to contribute to the state treasury. Income Tax is a tax imposed on a person on all income received during a tax year. One of the goals is profit. This study aims to analyze the effect of profitability and operating costs on corporate income tax in Retail Trading Companies listed on the Indonesia Stock Exchange in 2019 - 2023. The strategy utilized in this inquire about is to utilize quantitative strategy utilizing auxiliary information. The test collection procedure utilized in this ponder could be a purposive inspecting strategy which produces 8 company tests over a period of 5 a long time to get 40 test units. The speculation in this think about was tried utilizing different direct relapse examination utilizing the SPSS form 21 program. The comes about of this ponder demonstrate that benefit and working costs have a critical impact on corporate pay assess.]]>
<![CDATA[Pengaruh Pendapatan Asli Daerah (PAD) dan Dana Alokasi Umum (DAU) Terhadap Belanja Modal pada Kabupaten/Kota Provinsi Sumatera Barat tahun 2018-2021 ]]>
<![CDATA[Wita Srinofril]]>;
<![CDATA[Febryandhie Ananda]]>
<![CDATA[ Digital Bisnis: Jurnal Publikasi Ilmu Manajemen dan E-Commerce Vol. 2 No. 2 (2023): Juni : Digital Bisnis : Jurnal Publikasi Ilmu Manajemen dan E-Commerce ]]>
Publisher : <![CDATA[Universitas 45 Surabaya ]]>
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DOI: 10.30640/digital.v2i2.1053
<![CDATA[Capital expenditures are expenditures made in the context of capital formation, namely to increase fixed assets/inventories that provide benefits for more than one accounting period, including expenditures for maintenance costs which aim to maintain or increase the useful life, increase the capacity and quality of assets. The purpose of this study is to find out how much influence Regional Original Revenue and General Allocation Fund have on capital expenditure in 19 regencies and cities in West Sumatra for the 2018-2021 period. The sampling technique used the total sampling method and obtained as many as 76 data. Data were obtained from the Central Statistics Agency for West Sumatra Province through the website www.sumbar.bps.go.id. The analytical method used is panel data regression with the help of the E-Views application. After the Hausman-Test was carried out, it was decided to choose the Fixed Effect Model method. The results of the study show that Regional Original Income has no effect on Capital Expenditures and General Allocation Funds have a Positive Influence on Capital Expenditures.]]>
<![CDATA[Perhitungan HPP Secara Praktis dan Akurat dengan Excel: Solusi Bagi Pengusaha Dapur Tahu ]]>
<![CDATA[Rivandi, Muhammad]]>;
<![CDATA[Ananda, Febryandhie]]>;
<![CDATA[Meirina, Elsa]]>;
<![CDATA[Umar, Desyani]]>;
<![CDATA[Putra, Gerry Hamdani]]>
<![CDATA[ Jurnal Pengabdian Masyarakat (ABDIRA) Vol 5, No 2 (2025): Abdira, April ]]>
Publisher : <![CDATA[Universitas Pahlawan Tuanku Tambusai ]]>
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DOI: 10.31004/abdira.v5i2.588
<![CDATA[Calculating the Cost of Goods Production (COGS) is an important aspect in managing a business, especially for entrepreneurs in the culinary sector, such as tofu kitchen entrepreneurs. Accurate and practical COGS will determine success in determining selling prices and maximizing profits. In this dedication, practical and accurate HPP calculation solutions using Microsoft Excel are discussed. Using Excel as a tool allows entrepreneurs to manage data on raw materials, labor costs and overhead costs in a more structured manner. By applying customized formulas and Excel features, kitchen entrepreneurs can calculate COGS quickly, minimize calculation errors, and produce transparent reports. The implementation method is by providing presentation material to Tofu Factory employees. This solution is expected to provide time efficiency and increase profitability for tofu kitchen entrepreneurs in facing the challenges of market competition. The results obtained provide useful knowledge for tofu factory owners and employees who can understand the application of using Excel in determining HPP practically and simply.]]>
<![CDATA[Profitabilitas, Financial Leverage Dan Perataan Laba ]]>
<![CDATA[Nunuk Tri Utami]]>;
<![CDATA[Febryandhie Ananda]]>
<![CDATA[ Akuntansi Vol. 2 No. 2 (2023): Juni : Jurnal Riset Ilmu Akuntansi ]]>
Publisher : <![CDATA[Asosiasi Riset Ekonomi dan Akuntansi Indonesia ]]>
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DOI: 10.55606/akuntansi.v2i2.243
<![CDATA[Income smoothing is one of the efforts made by management to reduce fluctuations in profits earned so that profits match the desired target. Income smoothing is also a common form of earnings management. This is done with the motivation to show good performance to investors, by showing stable company profits. This study aims to analyze the effect of proofreadability and financial leverage on income smoothing in companies in the consumer goods industry sector that are listed on the Indonesian stock exchange in 2018-2021. The method used in this research is to use quantitative methods using secondary data. The sample collection technique used in this study was a purposive sampling technique which produced 58 selected company samples over a period of 4 years so that 232 company samples were obtained. The hypothesis in this study was tested using logistic regression analysis using the SPSS 22 program. The results of this study indicate that profitability and financial leverage have no effect on income smoothing.]]>
<![CDATA[Pengaruh Literasi Keuangan dan Experienced Regret Terhadap Keputusan Investasi Pada PNS Dinas Pemberdayaan Perempuan dan Perlindungan Anak, PPKB Provinsi Sumatera Barat ]]>
<![CDATA[Gusriyanti Gusriyanti]]>;
<![CDATA[Febryandhie Ananda]]>
<![CDATA[ Akuntansi Vol. 2 No. 2 (2023): Juni : Jurnal Riset Ilmu Akuntansi ]]>
Publisher : <![CDATA[Asosiasi Riset Ekonomi dan Akuntansi Indonesia ]]>
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DOI: 10.55606/akuntansi.v2i2.258
<![CDATA[Investment decision is a problem faced by someone to allocate their funds in the form of investment as it will generate profits in the future. The purpose of this study is to determine the effect of financial literacy and experienced regret on investment decisions in PNS Women's Empowerment and Child Protection, PPKB West Sumatra Province. The sample in this study were 50 PNS Respondents from the Women's Empowerment and Child Protection Office, PPKB West Sumatera Province with a sampling technique that was purposive sampling. The analytical method used is multiple linear regression method. Based on the hypothesis, the results of the study show that the f-test that financial literacy and experienced regret used have an effect on investment decisions.]]>
<![CDATA[Pengaruh Profitabilitas Dan Biaya Operasional Terhadap Pajak Penghasilan Badan Terutang ]]>
<![CDATA[Zendrato, Yohanna]]>;
<![CDATA[Ananda, Febryandhie]]>
<![CDATA[ Economics and Digital Business Review Vol. 6 No. 2 (2025) ]]>
Publisher : <![CDATA[STIE Amkop Makassar ]]>
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DOI: 10.37531/ecotal.v6i2.2442
<![CDATA[Pajak sangat berpengaruh dalam mencapai pengembangan suatu negara karena merupakan sumber penerimaan utama sebuah negara. Dibandingkan penerimaan lainnya, pajak merupakan bagian yang besar terhadap pendapatan dan belanja APBN sehingga berpeluang memberikan kontribusi terhadap kas Negara. Pajak Penghasilan adalah selurh penghasilan yang di terima oleh wajib pajak, yang kemudian dikenakan pajak selama periode pajak. Salah satu tujuannya adalah keuntungan. Tujuan dari penelitian ini ialah untuk menganalisis pengaruh profitabilitas dan biaya operasional terhadap pajak penghasilan badan pada Perusahaan Perdagangan Eceran yang terdaftar di Bursa Efek Indonesia Tahun 2019 – 2023. Strategi yang digunakan dalam penelitian ini adalah dengan menggunakan strategi kuantitatif dengan menggunakan informasi tambahan. Prosedur pengumpulan tes dalam penelitian ini dengan menggunakan teknik purposif yang menghasilkan 8 tes perusahaan dalam jangka waktu lima tahun untuk mendapatkan 40 unit tes. Spekulasi dalam pemikiran ini dicoba menggunakan pemeriksaan relaps langsung lainnya dengan menggunakan program SPSS form 21. Maka dapat ditemukan hasil dalam melakukan penelitian ini profitabilitas dan biaya operasional memiliki dampak penting terhadap pajak penghasilan badan.]]>
<![CDATA[THE INFLUENCE OF OPERATING INCOME AND OPERATING COSTS ON NET PROFIT AT PT GUDANG GARAM INDONESIA TBK. ]]>
<![CDATA[Ananda, Febryandhie]]>;
<![CDATA[Fajriansyah, Fajriansyah]]>
<![CDATA[ International Journal of Economy, Education and Entrepreneurship (IJE3) Vol. 5 No. 1 (2025): International Journal of Economy, Education and Entrepreneurship ]]>
Publisher : <![CDATA[Yayasan Education and Social Center ]]>
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DOI: 10.53067/ije3.v5i1.351
<![CDATA[This study aims to examine the effect of operating income and operating costs on net profit at PT Gudang Garam Indonesia Tbk. The type of research used is quantitative research, with data obtained from literature studies in relevant journals and books. The sample in this study consists of 32 quarterly financial reports from the period 2016 to 2023. The data analysis techniques employed include descriptive statistical tests, classical assumption tests, multiple linear regression analysis, multiple correlation coefficients, adjusted R-squared tests, and t-tests. This research was conducted to test the proposed hypotheses regarding the influence of independent variables on the dependent variable. The findings of the study reveal that operating income has a negative and significant effect on net profit, indicating that an increase in operating income does not necessarily lead to a higher net profit. Conversely, operating costs have a positive and significant effect on net profit, suggesting that efficient management of operating expenses can positively contribute to the company’s net profit. These results provide insights into the financial dynamics of PT Gudang Garam Tbk.]]>
<![CDATA[Pengaruh Penyajian Dan Aksesibilitas Laporan Keuangan Terhadap Akuntabilitas Pengelolaan Keuangan Daerah ]]>
<![CDATA[Syahrifa, Mayang]]>;
<![CDATA[Ananda, Febryandhie]]>;
<![CDATA[Zulvia, Dewi]]>
<![CDATA[ Advantage: Journal of Management and Business Vol. 3 No. 1 (2025): Juni 2025 ]]>
Publisher : <![CDATA[Apik Cahaya Ilmu ]]>
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DOI: 10.61971/advantage.v3i1.148
<![CDATA[Accountability of regional financial management is the responsibility of the regional government in managing, using and reporting finances transparently and in accordance with laws and regulations to realize good governance. This study aims to explain the effect of financial report presentation and accessibility of regional financial reports on accountability of regional financial management at the Padang City Regional Financial and Asset Management Agency which is the objective of this study. The sample collection technique uses the total sampling method. The population in this study were employees or staff in the Secretariat Section, Budget Division, Asset Division, Accounting and Reporting Division and Treasury Division at the Padang City Regional Financial and Asset Management Agency. The sample used in this study amounted to 43 respondents. This study uses multiple linear regression analysis. The results of empirical research indicate that the presentation of financial reports and accessibility of regional financial reports have a positive and significant effect on accountability of regional financial management at the Padang City Regional Financial and Asset Management Agency.]]>
<![CDATA[Improving the Quality of Financial Reports Using the Zahir Application at the Zet Chici Souvenir Center in Padang City ]]>
<![CDATA[Ananda, Febryandhie]]>;
<![CDATA[Meirina, Elsa]]>;
<![CDATA[Hamdani Putra, Gerry]]>;
<![CDATA[Rivandi, Muhammad]]>;
<![CDATA[Umar, Desyani]]>
<![CDATA[ Cahaya Pengabdian Vol. 1 No. 2 (2024): Desember 2024 ]]>
Publisher : <![CDATA[Apik Cahaya Ilmu ]]>
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DOI: 10.61971/cp.v1i2.112
<![CDATA[The purpose of this activity is so that MSME actors can prepare business proposals and be able to analyze financial statements so that MSMEs are realized as efficient, healthy and high-growth businesses, able to become the people's economic strength and make a great contribution to national economic development. The activity began with observation and correspondence through WA to find out the needs of Micro, Small and Medium Enterprises (MSMEs) Then it was carried out by delivering material related to Improving the Quality of Financial Reports Using the Zahir Application. Community Empowerment Activities for MSMEs Through Improving the Quality of Financial Reports Using the Zahir Application at the Zet Chici Souvenir Center were carried out in accordance with what was expected. This can be seen from the positive response of MSME actors. It is hoped that in the future similar training and mentoring activities can be held again in order to improve the knowledge and skills of MSME actors in compiling financial statements and analyzing financial statements in order to access capital in banking institutions and other financial institutions]]>
<![CDATA[Upaya Meningkatkan Efektifitas Usaha Bagi UMKM Pedagang Buah Melalui Mobile E-Commerce di Lokasi Simpang Muaro Kasang Kabupaten Padang Pariaman ]]>
<![CDATA[Meirina, Elsa]]>;
<![CDATA[Dewi, Mike Kusuma]]>;
<![CDATA[Sari, Laynita]]>;
<![CDATA[Septiano, Renil]]>;
<![CDATA[Zulvia, Dewi]]>;
<![CDATA[Ananda, Febryandhie]]>;
<![CDATA[Rivandi, Muhammad]]>;
<![CDATA[Hidayat, Teguh]]>
<![CDATA[ Jurnal Pengabdian Sosial Vol. 1 No. 7 (2024): Mei ]]>
Publisher : <![CDATA[PT. Amirul Bangun Bangsa ]]>
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DOI: 10.59837/6x9pf041
<![CDATA[Bengkuang merupakan buah simbolis Kota Padang, Sumatera Barat. Komoditas ini memiliki banyak manfaat untuk Kesehatan tubuh. Namun proses penjualan pedagang buah bengkuang masih tergolong masih manual. Berdasarkan wawancara dan studi lapangan diperoleh bahwa Tingkat penjualan buah bengkuang masih tergantung pada event atau ramai tidaknya wisatawan ke Kota Padang. Sedangkan proses bisnis saat ini sudah merambah Sebagian besar dengan metode online. Oleh karena ini, sangat penting memiliki pengetahuan dan keterampilan dalam menggunakan mobile E-commerce bagi para pedagang untuk bisa meningkatkan omset penjualan khususnya buah bengkuang.]]>
