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DETERMINATION OF TAX AVOIDANCE PRACTICES Viantiaraini, Angelie; Haninun, Haninun; Riswan, Riswan
JOURNAL OF MANAGEMENT, ACCOUNTING, GENERAL FINANCE AND INTERNATIONAL ECONOMIC ISSUES Vol. 3 No. 2 (2024): MARCH
Publisher : Transpublika Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55047/marginal.v3i2.1076

To enhance tax revenue, the government is continuously working towards strengthening the tax sector's contribution to funding state expenses. However, a major hurdle in achieving the desired tax earnings is the prevalence of tax avoidance practices. This research aims to delve into the influence of company size, leverage, and sales growth on tax avoidance in f&b firms listed on the Indonesia Stock Exchange from 2018 to 2022. The study examines company size, leverage, and sales growth as independent variables, while tax avoidance serves as the dependent variable. The analysis encompasses 84 f&b firms listed on the Indonesia Stock Exchange during the specified period, with a sample size of 26 companies selected through purposive sampling. The data was analyzed using multiple regression tests with the aid of SPSS 18 software. The findings of this study reveal that company size does not significantly impact tax avoidance. However, leverage exhibits a positive effect on tax avoidance, whereas sales growth demonstrates a negative effect on tax avoidance.

FINANCIAL PERFORMANCE TO DETERMINE FINANCIAL DISTRESS CONDITIONS Savery, Yustina Indi; Haninun, Haninun; Riswan, Riswan
JOURNAL OF MANAGEMENT, ACCOUNTING, GENERAL FINANCE AND INTERNATIONAL ECONOMIC ISSUES Vol. 3 No. 2 (2024): MARCH
Publisher : Transpublika Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55047/marginal.v3i2.1077

The aim of this study is to examine the relationship between financial performance and the prediction of financial distress in a mining sector company listed on the Indonesia Stock Exchange from 2018 to 2022. A quantitative research method was employed for this study. The study focused on three independent variables, namely profitability, liquidity, and leverage, which were used to measure financial performance. The dependent variable, financial distress, was measured using the Altman Z-score model. A purposive sampling method was used to select 90 samples for this research, including 18 companies in the mining sector listed on the Indonesia Stock Exchange from 2018 to 2022. The data was analyzed using SPSS 17, with logistic regression as the chosen analysis method. The findings of this study indicate that profitability, as measured by ROA, and liquidity, as measured by CR, have a negative and significant impact on financial distress. Additionally, leverage, as proxied by DAR, has a positive and significant effect on financial distress.

REVIEW OF CORPORATE SOCIAL RESPONSIBILITY ON CORPORATE FINANCIAL PERFORMANCE IN FOOD AND BEVERAGE SUB-SECTOR COMPANIES LISTED ON THE INDONESIAN STOCK EXCHANGE Ersan, Reza; Haninun, Haninun; Khairudin, Khairudin
JOURNAL OF MANAGEMENT, ACCOUNTING, GENERAL FINANCE AND INTERNATIONAL ECONOMIC ISSUES Vol. 3 No. 2 (2024): MARCH
Publisher : Transpublika Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55047/marginal.v3i2.1087

Corporate Social Responsibility (CSR) has emerged as an essential element of corporate operations, signifying a company's dedication to tackling environmental, social, and ethical concerns. This study aims to analyze the impact of corporate social responsibility (CSR) on the financial performance of Food and Beverage companies listed on the Indonesia Stock Exchange from 2016 to 2022. The Global Reporting Initiative (GRI) index is used as a measurement tool for CSR. The independent variable in this study is CSR, while the dependent variable is either Return on Assets (ROA) or Return on Equity (ROE). The research focuses on companies in the food and beverage subsector listed on the IDX during the specified period. The sample for this study is selected using the purposive method, which involves predetermined standards. Secondary data from the Indonesia Stock Exchange (IDX) for the period 2016 to 2022 is utilized for analysis. The findings of this study indicate that CSR has an insignificant positive impact on ROA, but it does have a significant positive impact on ROE.

Family Ownership as a Moderator Variable on Board, Leverage, and Environmental Performance Haninun, Haninun; Damayanti, Tri; Rahayu, Ni Putu Widhia; Aminah, Aminah; Graisman.P, Naufal
Jurnal Manajemen Bisnis Vol 15, No 1: March 2024
Publisher : Universitas Muhammadiyah Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.18196/mb.v15i1.21505

Research Aims: This study aims to examine family-listed companies by determining the effects of leverage, board, and ownership on environmental performance in Indonesia.Design/Methodology/Approach: A total of 130 family-listed companies were examined using the unbalanced panel method. Board resources diversity also stimulated increased strategic opportunities in deciding the companies plans, regarding the conceptual framework prioritizing dependence theory.Research Results: The results showed that leverage and board significantly-negatively and significantly-positively impacted environmental performance, respectively. Family ownership also strengthened both impacts and transformed a negative direction into a positive effect. This strengthening was due to the important role of ownership in decision-making processes, such as the impact on external stockholders and costs related to environmental performance considered a non-financial strategic issue.Theoretical Contribution/Originality: The results obtained contribute to developing the relationship between family ownership, ecological education, expert management board, leverage, and environmental performance in Indonesian family-listed companies, specifically in uncertainty economics. Therefore, future studies should be conducted on family companies in the country, implementing the present experimental outcomes as references.Practitioners/Policy Implications: This study leads us to the belief in agency theory, where the control of shareholders largely influences management decisions and includes environmental issues. According to family business stakeholder method, the participants are the most influential actors majorly affecting decision-making, including decisions to overcome environmental problems. The large leverage observed also proves that management commonly adopts risk-averse behaviour, showing the ability to generate efficient costs and comply with the shareholder control direction.Limitations/Implications: The experimental scope was considered limited, as a detailed case account was not provided due to the inability to track environmental performance levels. Since multiple experimental aspects required subsequent evaluation, the knowledge prioritizing the thinking patterns of management and controlling shareholders about environmental issues was highly recommended.

The Effect of Financial Performance on Profit Growth in Automotive Companies Listed on IDX Hendra, Aldi Alma; Haninun, Haninun; Aminah, Aminah
International Journal Of Education, Social Studies, And Management (IJESSM) Vol. 4 No. 1 (2024): The International Journal of Education, Social Studies, and Management (IJESSM)
Publisher : LPPPIPublishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52121/ijessm.v4i1.213

Profit growth has an important role in evaluating the performance of a company, when the development of business entity profits is higher, shareholders tend to be interested in putting their investment because they believe that the company has positive prospects in the future. The purpose of this study was to examine the effect of financial performance, namely Current Ratio, Net Profit Margin, and Total Asset Turnover on profit growth in Automotive Companies. This type of research used is quantitative using secondary data from Automotive Companies listed on the Indonesia Stock Exchange (IDX) from 2018 to 2022 with a research sample of 31 samples. The analysis technique uses multiple regression analysis with the spss statistical test tool. The results of this study are that Net Profit Margin has a significant positive effect, while other factors such as Current Ratio and Total Asset Turnover do not show a significant effect. However, simultaneously Current Ratio, Net Profit Margin, and Total Asset Turnover affect profit growth.

THE EFFECT OF GOOD CORPORATE GOVERNANCE IMPLEMENTATION ON FINANCIAL PERFORMANCE Tamara, Tasya Tia; Haninun, Haninun; Aminah, Aminah
CURRENT ADVANCED RESEARCH ON SHARIA FINANCE AND ECONOMIC WORLDWIDE Vol. 3 No. 2 (2024): JANUARY
Publisher : Transpublika Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55047/cashflow.v3i2.1084

This research is based on the drive to understand the impact of good corporate governance (GCG) on earnings outcomes, providing a key foundation for further exploration in the context of financial organizations. The main focus of this research is on corporate governance principles, the role of audit committees, board autonomy, as well as aspects of financial performance such as capitalization and financial ratios. With a research timeframe involving data from 2017 to 2021, this study details an in-depth analysis of 39 banks and other financial organizations that have shares in the Indonesian market. The main findings of the study show a favorable and statistically significant correlation between the percentage of ownership held by institutional investors and the financial performance of the company. Involving aspects such as capitalization and financial ratios, the study reveals a meaningful link between solid corporate governance and positive earnings results. However, there were interesting findings regarding return on equity (ROE), a key indicator of financial success. The research showed that ROE was not affected by the independent committee variable, highlighting the complexity of the relationship between GCG elements and certain financial indicators. In contrast, the audit committee variable was shown to have a positive and statistically significant impact on financial performance, suggesting a strong role in mitigating risk and increasing transparency in corporate management.

EMPIRICAL STUDY OF CONTINGENCY TIME BUDGET PRESSURE AND AUDIT QUALITY ON THE WEST SUMATRA REPRESENTATIVES OF THE AUDIT BOARD OF REPUBLIC INDONESIA (BPK) Handayani, Yofa; Riswan, Riswan; Haninun, Haninun
Journal of Management, Business and Social Sciences Vol. 2 No. 1 (2024): January
Publisher : Program Studi Magister Manajemen

Show Abstract | Download Original | Original Source | Check in Google Scholar

According to UU Nomor 15 Tahun 2004, the Examination of National Financial Management and Responsibility falls on the Audit Board of the Republic of Indonesia (BPK). The Audit Board of the Republic of Indonesia (BPK) is guided by the National Financial Audit Standards (SPKN) and regulated by Peraturan BPK Nomor 1 Tahun 2017 in order to guarantee audit quality and inspection results in an attempt to realize better, accountable, transparent, economical, effective, and efficient national financial management. Related to this, the quality of the audit can be influenced by several variables such as the employees' competence, experience, ethic, and independence in addition to time budget pressure. This research aims to find the Contingency Time Budget Pressure and the Audit Quality which is moderated by the usage of information technology as a variable. The object of this research is 47 out of 88 certified inspectors of West Sumatra Representatives of the Audit Board of the Republic of Indonesia. The samples are obtained through calculation with a purposive sampling method to determine which respondents will be selected. The research method for this research is qualitative approach with Partial Least Square (PLS) analysis helped by Smart PLS version 3. The result shows that the Time Budget Pressure variable positively and significantly influences the Audit Quality and Information Technology Usage moderating the relation of Time Budget Pressure with Audit Quality to have a strong and significant relationship.

EXPLORING THE EFFECTS OF WORK MOTIVATION AND ORGANIZATIONAL CULTURE ON EMPLOYEE PERFORMANCE AT THE BANDAR LAMPUNG MIDDLE TAX SERVICE OFFICE Mega, Fredy Ziekrian; Haninun, Haninun; Rahayu, Ni Putu Widhia
Journal of Management, Business and Social Sciences Vol. 2 No. 1 (2024): January
Publisher : Program Studi Magister Manajemen

Show Abstract | Download Original | Original Source | Check in Google Scholar

The purpose of this study was to assess: (1) the impact of work motivation on employee performance at KPP Madya Bandar Lampung, (2) the effect of organizational culture on employee performance, and (3) the combined influence of work motivation and organizational culture on employee performance. The study used multiple linear regression and included a sample of 52 employees from the Madya Tax Service Office. Data was collected through observation, questionnaires, and documentation, and analyzed using qualitative and quantitative methods. The results indicated that work motivation positively and significantly affects employee performance, highlighting its importance in enhancing the performance of tax employees. Additionally, organizational culture also positively influences employee performance, suggesting that a strong culture can improve employee behavior and foster a supportive internal climate.

Pelatihan Kelistrikan bagi Santri Pondok Pesantren Barusman, Andala Rama Putra; Khairudin, Khairudin; Muhida, Riza; Haninun, Haninun; Purnomo, Agus; Redaputri, Appin Purisky
JURNAL CEMERLANG: Pengabdian pada Masyarakat Vol 7 No 1 (2024): JURNAL CEMERLANG: Pengabdian Pada Masyarakat
Publisher : LP4MK STKIP PGRI Lubuklinggau

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31540/jpm.v7i1.3225

Pelatihan kelistrikan bagi santri di Pondok Pesantren merupakan salah satu upaya penting untuk meningkatkan keterampilan dan pengetahuan praktis santri di bidang kelistrikan. Di era modern saat ini, pemahaman tentang kelistrikan tidak hanya dibutuhkan untuk kebutuhan sehari-hari, tetapi juga sebagai penunjang pendidikan dan keselamatan di lingkungan pondok pesantren. Pelatihan ini bertujuan untuk mengurangi ketergantungan terhadap teknisi luar dengan memberikan kemampuan kepada santri untuk melakukan perawatan dan perbaikan sederhana pada peralatan listrik. Metode pelatihan yang diberikan meliputi pengenalan dasar kelistrikan, teori dan praktik keselamatan kelistrikan, penggunaan alat-alat listrik, serta pemasangan dan perawatan sistem kelistrikan. Melalui pendekatan yang terstruktur ini, santri dapat mengembangkan keterampilan yang relevan dan meningkatkan rasa percaya diri dalam menangani permasalahan kelistrikan. Selain itu, pelatihan ini juga berkontribusi untuk mengurangi risiko kecelakaan listrik dan meningkatkan kesadaran akan efisiensi energi. Secara keseluruhan, program pelatihan kelistrikan di pondok pesantren tidak hanya memperkaya pengetahuan santri tetapi juga mempersiapkan mereka untuk menghadapi tantangan di dunia kerja yang semakin kompetitif.

Family Ownership as a Moderator Variable on Board, Leverage, and Environmental Performance Haninun, Haninun; Damayanti, Tri; Rahayu, Ni Putu Widhia; Aminah, Aminah; Graisman.P, Naufal
Jurnal Manajemen Bisnis Vol. 15 No. 1: March 2024
Publisher : Universitas Muhammadiyah Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.18196/mb.v15i1.21505

Research Aims: This study aims to examine family-listed companies by determining the effects of leverage, board, and ownership on environmental performance in Indonesia.Design/Methodology/Approach: A total of 130 family-listed companies were examined using the unbalanced panel method. Board resources diversity also stimulated increased strategic opportunities in deciding the companies plans, regarding the conceptual framework prioritizing dependence theory.Research Results: The results showed that leverage and board significantly-negatively and significantly-positively impacted environmental performance, respectively. Family ownership also strengthened both impacts and transformed a negative direction into a positive effect. This strengthening was due to the important role of ownership in decision-making processes, such as the impact on external stockholders and costs related to environmental performance considered a non-financial strategic issue.Theoretical Contribution/Originality: The results obtained contribute to developing the relationship between family ownership, ecological education, expert management board, leverage, and environmental performance in Indonesian family-listed companies, specifically in uncertainty economics. Therefore, future studies should be conducted on family companies in the country, implementing the present experimental outcomes as references.Practitioners/Policy Implications: This study leads us to the belief in agency theory, where the control of shareholders largely influences management decisions and includes environmental issues. According to family business stakeholder method, the participants are the most influential actors majorly affecting decision-making, including decisions to overcome environmental problems. The large leverage observed also proves that management commonly adopts risk-averse behaviour, showing the ability to generate efficient costs and comply with the shareholder control direction.Limitations/Implications: The experimental scope was considered limited, as a detailed case account was not provided due to the inability to track environmental performance levels. Since multiple experimental aspects required subsequent evaluation, the knowledge prioritizing the thinking patterns of management and controlling shareholders about environmental issues was highly recommended.

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