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All Journal Jurnal Riset Inspirasi Manajemen dan Kewirausahaan KINDAI : Kumpulan Informasi dan Artikel Ilmiah Manajamen dan Akuntansi Advances in Taxation Research J-CEKI
Sapar, Jhony Fahrin
Unknown Affiliation
Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Social Sciences

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Pengaruh Kepuasan Kerja dan Motivasi terhadap Kinerja Karyawan pada PT. Astra International Tbk Daihatsu Banjarmasin Sapar, Jhony Fahrin
Jurnal Riset Inspirasi Manajemen dan Kewirausahaan Vol. 6 No. 2 (2022): JURNAL RISET INSPIRASI MANAJEMEN DAN KEWIRAUSAHAAN
Publisher : Sekolah Tinggi Ilmu Manajemen Indonesia (STIMI) Banjarmasin

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (231.405 KB) | DOI: 10.35130/jrimk.v6i2.350

Abstract

Job satisfaction is an emotional state that is pleasant or unpleasant for employees to view their work. Organizations that are not able to provide job satisfaction to their employees, will face the risk of productivity, increased turnover and high levels of employee absenteeism and allows increased work accidents, decreased physical and mental health of employees. Therefore, business organizations need to try to minimize the possibility of risk due to job dissatisfaction.The study tries to describe the actual situation regarding job satisfaction and motivation affect the performance of employees of PT. Astra International Tbk Daihatsu Banjarmasin.The research population is the entire subject to be studied. The subjects studied here are all employees of PT. Astra International Tbk Daihatsu Banjarmasin, totaling 80 (eighty) people. While the samples taken were 76 (seventy six) people.Employee job satisfaction affects performance while the factors that influence it are socially, physically and financially, the most influential factor is the financial factor because employees really hope that the company provides bonuses and incentives, the measurement of SPSS data processing uses a Likert scale to measure social factors , physical factors.
Effectiveness of Tax Incentives in Increasing Investment in Green Technology and Green Energy Sapar, Jhony Fahrin; Kusuma, Eka Raya Hadi
Advances in Taxation Research Vol. 3 No. 1 (2025): October - January
Publisher : Yayasan Pendidikan Bukhari Dwi Muslim

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.60079/atr.v3i1.459

Abstract

Purpose: This study evaluates the effectiveness of tax incentives in promoting investments in green technology and renewable energy. It aims to explore how fiscal policies influence corporate investment behaviors, identify factors contributing to their success or limitations, and assess their role in supporting global sustainability objectives. Research Design and Methodology: The research adopts a systematic literature review (SLR) approach to synthesize evidence from diverse contexts and methodologies. By analyzing academic studies and reports published after 2015, the study identifies patterns, challenges, and opportunities related to the design, implementation, and outcomes of tax incentives in green investments. The analysis integrates both quantitative and qualitative dimensions to provide a comprehensive perspective. Findings and Discussion: The findings reveal that tax incentives significantly reduce financial barriers, fostering investments in renewable energy and green technologies. However, their effectiveness depends on well-structured designs tailored to industry needs, efficient administrative processes, and integration with other sustainability policies. The discussion highlights the short-term and long-term impacts of tax incentives, including increased green innovation, capacity expansion in renewable energy, and contributions to Sustainable Development Goals (SDGs). Challenges such as administrative complexity and limited awareness among businesses, especially SMEs, have also been identified. Implications: This study offers practical and managerial insights for policymakers and stakeholders, emphasizing the need for simplified procedures, enhanced awareness, and coordinated policies. By addressing gaps in current practices, the study contributes to the design of more effective fiscal measures for accelerating sustainable investments and achieving global environmental goals.
Pengaruh Profitabilitas, Leverage dan Likuiditas Terhadap Nilai Perusahaan Sub Sektor Makanan dan Minuman yang Terdaftar di Bursa Efek Indonesia Sapar, Jhony Fahrin; Fatih, Hardika Muhammad
J-CEKI : Jurnal Cendekia Ilmiah Vol. 4 No. 6: Oktober 2025
Publisher : CV. ULIL ALBAB CORP

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56799/jceki.v4i6.11333

Abstract

Tujuan penelitian ini adalah Untuk mengetahui profitabilitas, leverage dan likuiditas secara simultan berpengaruh signifikan terhadap nilai perusahaan Sub Sektor Makanan dan Minuman di Bursa Efek Indonesia, profitabilitas, leverage dan likuiditas secara parsial berpengaruh signifikan terhadap nilai perusahaan Sub Sektor Makanan dan Minuman di Bursa Efek Indonesia.,variabel yang dominan berpengaruh terhadap nilai perusahaan Sub Sektor Makanan dan Minuman di Bursa Efek Indonesia. Jenis penelitian pada penelitian ini ialah Kuantitatif, diolah dari hasil Dokumentasi di Bursa Efek Indonesia, diolah dengan SPSS Versi 26. Hasil dari penelitian ini Profitabilitas, leverage dan likuiditas secara simultan berpengaruh signifikan terhadap nilai perusahaan Sub Sektor Makanan dan Minuman di Bursa Efek Indonesia Periode 2021-2023, Profitabilitas dan likuiditas secara parsial berpengaruh signifikan terhadap nilai perusahaan Sub Sektor Makanan dan Minuman di Bursa Efek Indonesia Periode 2021-2023, kecuali Leverage yang tidak berpengaruh terhadap nilai Perusahaan, Profitabilitas berpengaruh dominan terhadap terhadap nilai perusahaan Sub Sektor Makanan dan Minuman di Bursa Efek Indonesia Periode 2021-2023.
PENGARUH KINERJA OPERASIONAL DAN KINERJA KEUANGAN TERHADAP HARGA DAN KEUNGGULAN BERSAING PADA PT. BOSTON TRIKORA MAHARDIKA DI BANJARBARU Sapar, Jhony Fahrin; Fatih, Hardika Muhammad; Wiratama, Ryan
KINDAI Vol 21 No 1 (2025): KINDAI
Publisher : JURNAL KINDAI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35972/kindai.v21i1.2136

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh kinerja operasional dan kinerja keuangan terhadap harga dan keunggulan bersaing pada PT. Boston Trikora Mahardika di Banjarbaru. Penelitian ini menggunakan pendekatan kuantitatif dengan desain penelitian eksplanatori. Sampel terdiri atas laporan keuangan tahun 2019–2023, serta 20 karyawan dan 20 pelanggan PT. Boston Trikora Mahardika di Banjarbaru. Pengolahan data menggunakan SmartPLS 3.2.7 dengan metode Structural Equation Modeling (SEM). Hasil penelitian menunjukkan bahwa kinerja operasional dan keuangan berpengaruh positif dan signifikan terhadap harga dan keunggulan bersaing. Harga juga berpengaruh signifikan terhadap keunggulan bersaing dan menjadi variabel mediasi antara kinerja dengan keunggulan bersaing. Kata kunci: kinerja operasional, kinerja keuangan, harga, keunggulan bersaing
Co-Authors Hardika Muhammad Fatih Kusuma, Eka Raya Hadi Wiratama, Ryan