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All Journal Jurnal Manajemen Pendidikan: Jurnal Ilmiah Administrasi, Manajemen dan Kepemimpinan Pendidikan Competence : Journal of Management Studies (Kompetensi : Jurnal Studi Manajemen) JURNAL PENDIDIKAN TAMBUSAI Jurnal Vokasi Entrepreneur : Jurnal Bisnis Manajemen dan Kewirausahaan JOURNAL OF HUMANITIES, SOCIAL SCIENCES AND BUSINESS (JHSSB) Jurnal Pusat Akses Kajian Manajemen CASHFLOW : CURRENT ADVANCED RESEARCH ON SHARIA FINANCE AND ECONOMIC WORLDWIDE Journal of Management, Accounting, General Finance and International Economic Issues (MARGINAL) e-Jurnal Apresiasi Ekonomi Journal of International Accounting, Taxation and Information Systems International Journal of Social Science and Community Service
Mursalini, Wahyu Indah
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THE LINKAGE DER AND NPM PROXY AGAINSTS TAX AVOIDANCE IN MANUFACTURING FIRM’S LISTED Desda, Mia Muchia; Yuliza, Mai; Mursalini, Wahyu Indah; Endarwita, Endarwita; Yurasti, Yurasti
JOURNAL OF MANAGEMENT, ACCOUNTING, GENERAL FINANCE AND INTERNATIONAL ECONOMIC ISSUES Vol. 3 No. 3 (2024): JUNE
Publisher : Transpublika Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55047/marginal.v3i3.1159

Abstract

Taxes play a crucial role in a state's economy, serving as the primary source of revenue that enables government programs and infrastructure development. If tax revenues fall short of government targets, the intended objectives cannot be fully achieved. Indonesia, a country with significant natural resources and a strategic location, attracts both domestic and foreign businesses. However, tax compliance often conflicts with companies' goal to minimize tax expenses. This discrepancy leads to tax avoidance, where companies legally reduce their tax burden. This study aims to empirically examine the linkage of DER and NPM proxies with tax avoidance. Tax avoidance is measured using the cash effective tax rate (CETR) proxy. This causality study employs a quantitative research approach and involves twenty-one firms listed on the Indonesia Stock Exchange (IDX) during the 2016-2019 period, selected through judgment sampling. Panel data estimation is used in a regression model, with an estimation test conducted before hypothesis testing. The findings reveal that the DER and NPM proxies have a significant linkage with tax avoidance, both partially and simultaneously, contributing 87.38 percent. This study demonstrates that DER and NPM proxies can be used to identify tax avoidance practices in an empirical context, especially in Indonesia. Future research should consider case-study approaches to further enrich these findings.
PENGARUH STRES KERJA DAN LINGKUNGAN KERJA TERHADAP KINERJA KARYAWAN DI PT POS KOTA SOLOK Sriyanti, Esi; Mursalini, Wahyu Indah; Wardhana, Deny Zikri
Jurnal Manajemen Pendidikan : Jurnal Ilmiah Administrasi, Manajemen dan Kepemimpinan Pendidikan Vol 5, No 2 (2023): October Issue
Publisher : Universitas Negeri Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21831/jump.v5i2.74741

Abstract

Identifikasi permasalahan penelitian ini yakni: 1. Apakah stres ditempat kerja berpengaruh kinerja karyawan diPT POS Kota Solok, 2. Apakah lingkungan kerja berpengaruh kinerja karyawan diPT POS Kota Solok, 3. Apakah stres serta lingkungan kerja berpengaruh kinerja karyawan diPT POS Kota Solok. Tujuan penelitian ini yakni mengetahui adanya stress ditempat kerja atau lingkungan kerja yang mepengaruhi kinerja kaeryawan diPT POS Kota Solok. Teknik penelitian ini yakni Teknik sampling incidental dan nonprobability sampling. Persamaan regresi yang dihasilkan dari regresi linier berganda: Ya+b1X1+b2X2+eY0.441+0,267X1+0,768X2+e Nilai R persegi ialah 0,679 atau 67,9, sedangkan nilai sisa ialah 0,321 atau 32, 1%. Nilai hitung ialah 2,908 dan nilai ttabel ialah 2,051, dengan signifikan 0,01 0,05 . Penelitian ini memperlihatkan hasil stres kerja (X1) serta lingkungan kerja (X2) berpengaruh secara bersama-sama pada kinerja karyawan. Nilai uji memperlihatkan H0 diterima bila ftabel nilai f 31.031 ftabel 3,35 bernilai signifikan 0,01 0,05, yang memperlihatkan stres kerja (X1) serta lingkungan kerja (X2) yang berpengaruh secara bersama-sama pada kinerja karyawan.Kata Kunci:Stress Kerja,Lingkungan Kerja, Kinerja Karyawan
Analisis Kinerja Keuangan Pemerintah Daerah dengan Pendekatan Value For Money (Studi Kasus Pada Dinas Sosial Kabupaten Solok) Esislahyenti, Esislahyenti; Mursalini, Wahyu Indah; Indrawati, Netti
Jurnal Pendidikan Tambusai Vol. 7 No. 3 (2023): Desember 2023
Publisher : LPPM Universitas Pahlawan Tuanku Tambusai, Riau, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/jptam.v7i3.10869

Abstract

Penelitian ini bertujuan untuk (1) mengetahui kinerja keuangan Dinas Sosial Kabupaten Solok Tahun 2020-2022 dari segi ekonomi, (2) mengetahui kinerja keuangan Dinas Sosial Kabupaten Solok Tahun 2020-2022 dari segi efisiensi, (3) mengetahui kinerja keuangan Dinas Sosial Kabupaten Solok Tahun 2020-2022 dari segi ekonomi efektivitas. Penelitian ini merupakan penelitian deskriptif dengan objek yang diteliti adalah data Laporan Realisasi Keuangan dan Laporan Kinerja Instansi Pemerintah (LKjIP) Dinas Sosial Kabupaten Solok periode tahun 2020-2022. Dalam penelitian ini, digunakan data sekunder dan metode pengumpulan data yang digunakan adalah dokumentasi. Teknik analisis data yang digunakan adalah analisis deskriptif kuantitatif pada pengukuran ekonomi, efisiensi, dan efektivitas. Berdasarkan hasil penelitian mengenai kinerja Dinas Sosial Kabupaten Solok menunjukkan bahwa kinerja Dinas Sosial Kabupaten Solok pada tahun 2020 - 2022 sudah memenuhi prinsip value for money, karena : (1) dari elemen ekonomi dapat diketahui periode tahun 2020 sampai dengan 2022 Dinas Sosial Kabupaten Solok telah mampu menyelenggarakan seluruh program secara ekonomis dengan rasio ekonomis dari tahun 2020-2022 masing-masing 32,73%, 86,35% dan 94,75%; (2) dari elemen efisiensi dapat diketahui periode tahun 2020 sampai dengan 2022 Dinas Sosial Kabupaten Solok telah menyelenggarakan seluruh program secara efisien dengan rasio efisiensi pada tahun 2020-2022 masing-masing 296,60%, 115,80% dan 105,54; (3) dari elemen efektivitas dapat diketahui periode tahun 2020 dan 2021 Dinas Sosial Kabupaten Solok dikategorikan tidak efektif karena indikator kinerja yang telah ditetapkan belum bisa dilaksanakan sepenuhnya dengan rasio efektivitas sebesar 50%, sedangkan periode tahun 2022 Dinas Sosial Kabupateb Solok telah menyelenggarakan semua indikator kinerja secara efektif dengan rasio efektivitas pada setiap program mencapai 100%.
THE IMPACT OF GLOBAL ECONOMIC TURMOIL AND MARKET MECHANISMS ON MANUFACTURING COMPANY PROFIT GROWTH ON THE INDONESIA STOCK EXCHANGE (IDX) Mursalini, Wahyu Indah; Nurhayati, Nurhayati
Jurnal Apresiasi Ekonomi Vol 11, No 1 (2023)
Publisher : Institut Teknologi dan Ilmu Sosial Khatulistiwa

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (241.954 KB) | DOI: 10.31846/jae.v11i1.625

Abstract

ABSTRAKPertumbuhan laba yang baik menandakan bahwa perusahaan memiliki keuangan yang cukup sehingga mampu meningkatkan nilai perusahaan. Besarnya dividen yang akan dibayarkan di masa yang akan datang bergantung pada kondisi perusahaan. Tujuan penelitian ini adalah untuk mengetahui dampak gejolak ekonomi global dan mekanisme pasar terhadap pertumbuhan laba. Objek penelitian ini adalah perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia (BEI) subsektor kosmetik dan kebutuhan rumah tangga sebanyak 5 sampel perusahaan yang diperoleh dengan metode purposive sampling. Jenis data dalam penelitian ini adalah kuantitatif. Sumber data yang digunakan adalah data sekunder yang berasal dari Badan Pusat Statistik (BPS) dan laporan keuangan perusahaan selama 6 tahun. Berdasarkan hasil analisis regresi linier berganda diperoleh Y= -24,185 + 0,641X1 - 2,9x10-11X2 + e artinya gejolak ekonomi global berdampak positif terhadap pertumbuhan laba dan mekanisme pasar berdampak negatif terhadap pertumbuhan laba. Hasil uji t dan f menunjukan bahwa gejolak ekonomi global dan mekanisme pasar secara individu dan simultan, tidak berdanpak terhadap pertumbuhan laba pada perusahaan manufaktur dan rumah tangga subsektor kosmetik yang terdaftar di BEI. Hal ini dibuktikan dengan nilai determinan R Square sebesar 0,152 atau sebesar 15,2%. Nilai ini mengidentifikasikan bahwa kontribusi variabel gejolak ekonomi global dan mekanisme pasar adalah sebesar 15,2% terhadap pertumbuhan laba. Sedangkan sisanya sebesar 84,8% dipengaruhi oleh variabel-variabel lain diluar model yang tidak dibahas dalam penelitian ini, seperti rasio-rasio keuangan dan ukuran perusahaan. Bagi peneliti berikutnya disarankan menambah periode pengamatan serta variabel yang digunakan agar diperoleh hasil yang optimal.Kata Kunci : Gejolak Ekonomi Global, Mekanisme Pasar, Pertumbuhan LabaABSTRACKGood profit growth indicates that the company has sufficient finance so that it can increase the value of the company. The amount of dividends to be paid in the future depends on the condition of the company. The purpose of this study is to determine the impact of global economic turmoil and market mechanisms on profit growth. The object of this study were manufacturing companies listed on the Indonesia Stock Exchange (IDX) in the cosmetics and household goods sub-sector, with 5 sample companies obtained by purposive sampling method. The type of data in this study is quantitative. The data source used is secondary data from the Central Bureau of Statistics (BPS) and company financial reports for 6 years. Based on the results of multiple linear regression analysis, Y = -24.185 + 0.641X1 - 2.9x10-11X2 + e means that global economic turmoil has a positive impact on profit growth and market mechanisms have a negative impact on profit growth. The results of the t and f tests show that global economic turmoil and market mechanisms individually and simultaneously have no impact on profit growth in manufacturing companies and households in the cosmetics subsector listed on the IDX. This is evidenced by the R Square determinant value of 0.152 or 15.2%. This value identifies that the contribution of global economic turmoil and market mechanisms is 15.2% to profit growth. While the remaining 84.8% is influenced by other variables outside the model that are not discussed in this study, such as financial ratios and company size. For future researchers, it is recommended to increase the observation period and the variables used in order to obtain optimal results.
Analysis of Inflation and Debt on Profit Margins in the Plantation Sub-Sector Listed on the Indonesian Stock Exchange Mursalini, Wahyu Indah; Yeni, Afni; Afriyaldi, Afriyaldi
JOURNAL OF HUMANITIES, SOCIAL SCIENCES AND BUSINESS Vol. 4 No. 1 (2024): NOVEMBER
Publisher : Transpublika Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55047/jhssb.v4i1.1486

Abstract

The purpose of this study is to investigate the impact of debt and inflation on the profitability of plantation sector companies listed on the Indonesia Stock Exchange from 2019 to 2023.  Using a sample of 60 data from 12 plantation subsector organizations, the methodology used is quantitative and uses a data approach. correlation. Descriptive statistical tests, multiple linear regression tests, classical assumption tests, and hypothesis tests were used for data analysis, while literature reviews and documentation were used for data collection. The research results show that the inflation variable (X1) has a partial influence on the profit margin (Y) as indicated by the t value of -3.119 which is greater than t table 2.002 and the Sig value of 0.003 which is less than 0.05. Apart from that, the Debt variable (X2) has an influence on Profit Margin (Y) with a Sig value of 0.010 which is smaller than 0.05 and a t-count value of 2.671 which is greater than t-table 2.002. Profit Margin (Y) is influenced simultaneously by inflation (X1) and debt (X2), with a calculated f value of 21.807 greater than f table 3.16 and a Sig value of 0.000 less than 0.05. In the plantation subsector listed on the Indonesia Stock Exchange, the combined influence of debt variables (X2) and inflation (X1) on profit margins (Y) is 43.3%.
Analisis Kinerja Keuangan Dilihat Dari Current Ratio Dan Struktur Modal Mursalini, Wahyu Indah; Nirwana, Ida; Fania, Festika
Kompetensi (Competence : Journal of Management Studies) Vol 18, No 2 (2024): Oktober
Publisher : Universitas Trunojoyo Madura

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21107/kompetensi.v18i2.27792

Abstract

Penelitian ini bertujuan untuk mengetahui Analisis Kinerja Keuangan dilihat dari Current Ratio dan Struktur Modal yang terdaftar di bursa efek indonesia periode 2018-2022. Menggunakan metode kuantitatif dengan jenis penelitian korelasi, sampel yang digunkan sebanyak 36 perusahaan dengan 180 laporan keuangan tahunan. Metode pengumpulan data menggunkan teknik purposive sampling, sedangkan teknik analisis data menggunakan uji asumsi klasik,analisis regresi linear berganda, koefisien determinasi (R2), dan uji hipotesis. Berdasarkan hasil penelitian menunjukan bahwa secara persial current ratio tidak berpengaruh terhadap kinerja keuangan dengan nilai sig t 0,533 0,05. Selanjutnya secara persial struktur modal berpengaruh terhaap kinerja keuangan dengan nilai sig t 0,003  0,05. Sedangkan secara simultan current ratio dan struktur modal berpengaruh terhadap kinerja keuangan dengan nilai Fhitung5,901 3,06, dan nilai sig 0,003. Adapun besarnya pengaruh current ratio dan struktur modal terhadap kinerja keuangan adalah 7,6%.Kata Kunci : Current Ratio, Struktur Modal, Kinerja Keuangan
Analysis of Quick Ratio, Return on Assets, and Company Size in Pulp and Paper Companies Mursalini, Wahyu Indah; Afniyeni, Afniyeni; Santika, Mutiara Dwi
CURRENT ADVANCED RESEARCH ON SHARIA FINANCE AND ECONOMIC WORLDWIDE Vol. 4 No. 1 (2024): OCTOBER
Publisher : Transpublika Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55047/cashflow.v4i1.1466

Abstract

This research aims to analyze the influence of the Quick Ratio and Return on Assets on company size in the Pulp and Paper industry sector on the Indonesian Stock Exchange over a five-year period from 2017 to 2022. The study included 8 samples taken from 9 various groups of companies within the pulp and paper sub-sector listed on the IDX during the specified timeframe. The research utilized purposive sampling for data collection. The analysis involved classical assumption testing, coefficient of determination test (R²), multiple linear regression, and hypothesis testing. The research results show that partially the Quick Ratio has no significant effect on Company Size. Meanwhile, Return on Assets has no significant effect on Company Size. After conducting the F test to analyze the third hypothesis, it was determined that the f value of 7.711 is greater than the f table of 3.209. Additionally, the significance value of 0.001 is less than the pre-determined alpha level of 0.05. This suggests that there is a significant impact of the independent variable on the dependent variable, namely the Quick Ratio and Return on Assets which together have an effect significant to Company Size. In this research, the Quick Ratio and Return on Asset variables can only explain 25.5% of company size according to the results of the coefficient of determination (R²) test, so the closeness of the dependent and independent variables is low. Meanwhile, the remaining 74.55% is influenced by other variables outside the model discussed in this research.
Factors That Affect Stock Returns in Food and Beverage Companies Listed on the Indonesian Stock Exchange Mursalini, Wahyu Indah; Sriyanti, Esi; Putri, Attila Nurhida
CURRENT ADVANCED RESEARCH ON SHARIA FINANCE AND ECONOMIC WORLDWIDE Vol. 4 No. 2 (2025): JANUARY
Publisher : Transpublika Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55047/cashflow.v4i2.1467

Abstract

The primary objective of this research is to analyze the financial progress of Food and Beverage Companies listed on the Indonesia Stock Exchange (IDX) from 2018 to 2022. The study focuses on four main parameters: Economic Value Added (EVA), Market Value Added (MVA), Refined Economic Value Added (REVA), and Financial Value Added (FVA), and their influence on stock returns. The research methodology employed is quantitative. The target population consists of all Food and Beverage Companies listed on the Indonesia Stock Exchange during the specified period. A purposive sampling method was used to select 20 samples that met specific criteria. Data were collected from secondary sources, specifically annual reports. Data analysis was conducted using SPSS 25 software to assess the influence of EVA (X1), MVA (X2), REVA (X3), and FVA (X4) on stock returns. The results of the study indicate that EVA (X1) and MVA (X2) do not significantly impact stock returns, with t-values of -0.266 and 1.485, respectively. Similarly, REVA (X3) does not show a significant effect on stock returns, with a t-value of 0.643. However, FVA (X4) demonstrates a significant negative relationship with stock returns, with a t-value of -2.423. When considered collectively, EVA, MVA, REVA, and FVA do not have a significant effect on stock returns. The F-value was 1.738, with a significance level of 0.153.
Analysis of Debt to Asset Ratio and Debt to Equity Ratio on Return on Assets in Hotel, Restaurant, and Tourism Sub-Sector Companies Listed on the Indonesian Stock Exchange Mursalini, Wahyu Indah; Sriyanti, Esi; Septiana, Sherli
CURRENT ADVANCED RESEARCH ON SHARIA FINANCE AND ECONOMIC WORLDWIDE Vol. 4 No. 1 (2024): OCTOBER
Publisher : Transpublika Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55047/cashflow.v4i1.1485

Abstract

The purpose of this study is to investigate the influence of debt-to-asset and debt-to-equity ratios on the return on assets of companies operating in the hotel, restaurant, and tourism sector that are publicly traded on the Indonesia Stock Exchange between 2020 and 2023. Using a sample of 88 data from 22 businesses in this subsector, the methodology used is a quantitative approach with correlation analysis. Literature review and documentation were used for data collection, while multiple linear regression, descriptive statistical tests, and hypothesis testing were used for data analysis. With a value of t-value -3.384 > t-table 1.987 and Sig. 0.001 < 0.05, so the research findings show that the Debt to Assets Ratio (X1) variable has a partial influence on Return on Assets (Y). Apart from that, if t-value 6.468 > t-table 1.987 and Sig. 0.016 < 0.05, then the Debt-to-Equity Ratio (X2) also influences Return on Assets (Y). These two factors simultaneously influence Return on Assets (Y), with Sig. 0.000 < 0.05 and f-value 22.010 > f-table 3.10. During the 2020–2023 period, the hotel, restaurant and tourism subsectors listed on the Indonesia Stock Exchange experienced a combined impact of 34.1% from the Debt to Assets Ratio (X1) and Debt to Equity Ratio (X2) on Return on Assets (Y).
Analysis of Current Ratio and Debt Ratio on Profitability of Retail Trade Sub-Sector Companies Listed on the Indonesian Stock Exchange for the Period 2018-2022 Mursalini, Wahyu Indah; Nasrah, Rasidah; Anggriani, Suci Yoga
JOURNAL OF MANAGEMENT, ACCOUNTING, GENERAL FINANCE AND INTERNATIONAL ECONOMIC ISSUES Vol. 4 No. 1 (2024): DECEMBER
Publisher : Transpublika Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55047/marginal.v4i1.1477

Abstract

The main objective of this study is to investigate how the current ratio and debt ratio influence the profitability of retail trade sub-sector firms that are publicly listed on the Indonesian stock exchange from 2018 to 2022. The research utilises quantitative methods and correlation research, with a sample size of 22 companies and 110 annual financial reports. The data gathering process involves purposive sampling, while the analysis includes descriptive tests, classical assumption tests, multiple linear regression analysis, coefficient of determination (R²), and hypothesis testing. According to the research findings, it is indicated that the current ratio has a certain impact on profitability with a significance value of 0.002<0.05. Additionally, the debt ratio has a partial effect on profitability with a significance value of 0.000<0.05. At the same time, both the current ratio and debt ratio collectively affect profitability with an f value of 19.271>3.12 and a significance value of 0.000. The combined influence of the current ratio and debt ratio on profitability is estimated to be 34.9%.
Co-Authors Afniyeni, Afniyeni Afriyaldi, Afriyaldi Anggriani, Suci Yoga Arfimasri, Arfimasri Desda, Mia Muchia Dodo, Harius Lion Endarwita Esislahyenti, Esislahyenti Fania, Festika Fitri, Annissa Kurnia Harry Budiman Hendrayani, Eka Indrawati, Netti Jolistika, Rani Juwita, Amelia Maishara, Yuni Muhammad Ihsan Nasrah, Rasidah nazif, muhammad Ningsih, Andria Nirwana, Ida Nurhayati Nurhayati Putri, Attila Nurhida Santika, Mutiara Dwi Sari, Irma Permata Septiana, Sherli Septiawati, Laras Sriyanti, Esi Sutriani, Rahmi syamsyir, Syamsyir Wardhana, Deny Zikri Yeni, Afni Yuliza, Mai Yuliza, May Yurasti