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All Journal JURNAL EKSBIS Solusi: Jurnal Kajian Ekonomi dan Bisnis Journal Competency of Business E-Amal: Jurnal Pengabdian Kepada Masyarakat
Kartika, Fiki
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Agriculture, Biological Sciences & Forestry Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Health Professions Social Sciences

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Pengaruh Kualitas Corporate Governance Terhadap Cost Of Equity Perusahaan Manufaktur Di Indonesia Kartika, Fiki
Kajian Ekonomi dan Bisnis Vol. 13 No. 1 (2018)
Publisher : Jurnal Solusi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51277/keb.v13i1.20

Abstract

This research aims to determine the impact of Good Corporate Governance (GCG) on the cost of equity for manufacturing companies in Indonesia. The sampling technique uses purposive sampling, namely companies listed on the Indonesia Stock Exchange. The analysis was carried out in the Manufacturing industry sector in 2013 - 2015. The GCG index was measured using five dimensions adopted from Black et al. (2003) and Cost of Equity is measured by the ex ante cost of equity capital using the Price Earning Growth (PEG) proxy. The reason for using ex ante cost of equity capital is ex-ante is more describing the role of investors in seeing the risk of a company. The results of this study indicate that GCG negatively affects on the cost of equity. GCG limits managerial opportunism and reduces agency conflicts between owners and agents. Therefore, shareholders are willing to accept a lower risk premium, effectively reducing equity costs.
ANALISIS DAMPAK PANDEMI COVID 19 TERHADAP PELAKU USAHA PADA OBYEK WISATA MC EDUPARK DI KECAMATAN CEPU KABUPATEN BLORA Adiseputra, Yudhistira; Artha, Bhenu; Kartika, Fiki
JURNAL EKBIS Vol 24 No 1 (2023): EKBIS (Jurnal Analisis, Prediksi dan Informasi
Publisher : Universitas Islam Lamongan

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Abstract

This research was conducted with the aim of finding out how the impact of Covid-19 is on social and economic conditions in business actors around the MC Edupark Tourism Object, Cepu District, Blora Regency. Data were analyzed using interactive qualitative analysis models and purposive sampling to determine informants related to the research object. Data collection techniques in this study are Observation, Interview, Documentation. The data analysis technique used is qualitative, with steps that include: Data collection, data presentation and drawing conclusions and suggestions. The population in this study were 31 traders and 40 tourists in the Mc Edupark tourism area, Blora Regency. The results of the study show that business opportunities around the Mc Edupark tourism object are included in the high category. Local people take advantage of this situation to trade. The increase in visitors after the renovation of the Mc Edupark Tourism Object was really able to increase visitors and affect an increase in income.
PENGUNGKAPAN ENVIRONMENTAL, SOCIAL DAN GOVERNANCE DALAM MENINGKATKAN NILAI PERUSAHAAN DENGAN KEBIJAKAN DIVIDEN SEBAGAI VARIABEL MODERASI PADA PERUSAHAAN TERDAFTAR DI BURSA EFEK INDONESIA Kartika, Fiki; Hudaya, Faza; Septianingsih, Cesilia Arum
Kajian Ekonomi dan Bisnis Vol. 19 No. 1 (2024)
Publisher : Sekolah Tinggi Ilmu Ekonomi SBI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51277/keb.v19i1.188

Abstract

Economic development in Indonesia continues to increase, and demand has also responded well. Even though not many companies have made Environmental, Social, and Governance (ESG) disclosures, understanding regarding the investment community continues to increase. ESG can be used as a standard for companies to implement policies that align with environmental, social, and governance concepts. This research to determine the influence of ESG on company value which is moderated by dividend policy in companies listed on the Indonesia Stock Exchange. The sample for this research is companies listed on the IDX in 2017-2021 period. The analysis carried out was a hierarchical regression using SPSS 21 software. The study concluded that ESG was proven to be able to influence the value of companies listed on the IDX 2017-2021 period. Dividend policy has also been proven to be able to moderate the influence of ESG on the value of companies listed on the IDX for the 2017-2021 period.   Keywords: Environmental, social, governance,ESG, Company Value, Dividend Policy
IMPLEMENTASI PROSES DAN UPAYA OPTIMALISASI PEMUNGUTAN PAJAK AIR TANAH UNTUK PENINGKATAN PAD DI BKAD KABUPATEN SLEMAN Salsabila, Syifa; Kartika, Fiki; Septianingsih, Cesilia Arum; Ramadhan, Rahmad Puji Nur; Zuhri, Saifudin
E-Amal: Jurnal Pengabdian Kepada Masyarakat Vol 4 No 2: Mei-Agustus 2024
Publisher : LP2M STP Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47492/eamal.v4i2.3527

Abstract

This service activity aims to find out: (1) Implementation of the Ground Water Tax Collection Process in the Sleman Regency BKAD, (2) Efforts to Optimize Ground Water Tax Collection to Increase Regional Original Income in the Sleman Regency BKAD, (3) Obstacles Faced by the Sleman Dalam Regency BKAD Implementation of the Ground Water Tax Collection Process and solutions to overcome these obstacles. The methods used in collecting data and answering problems are observation, interviews, documentation studies and literature studies. The results of the internship activities show that: (1) The implementation of the Ground Water Tax Collection Process at BKAD Sleman Regency has been implemented properly and correctly in accordance with the regulations and main tasks and functions. (2) Efforts to Optimize Ground Water Tax Collection to Increase Original Regional Income are carried out by BKAD Sleman Regency through reconciliation activities, additional workforce, data collection, socialization and collection through STPD. (3) The obstacles faced by the Sleman Regency BKAD in implementing the Ground Water Tax collection process are the delivery of SKPD that is not on target, an untrustworthy attitude, social recognition, lack of public knowledge about Ground Water Tax, lack of budget for paying Ground Water Tax, and late delivery . NPAT data by the Province
PENGARUH STRUKTUR KEPEMILIKAN, TINGKAT LEVERAGE, DAN FINANCIAL DISTRESS TERHADAP TINDAKAN AGGRESIVITAS PAJAK (STUDI PERUSAHAAN MANUFAKTUR DI BURSA EFEK INDONESIA) Kartika, Fiki
Journal Competency of Business Vol. 6 No. 1 (2022): Journal Competency of Business
Publisher : Program Studi Manajemen

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47200/jcob.v6i01.1307

Abstract

Agresivitas pajak merupakan sebuah tindakan yang bertujuan untuk menurunkan beban pajak melalui perencanaan pajak dengan menggunakan cara yang tergolong atau tidak tergolong pelanggaran pajak. Penelitian ini bertujuan untuk mengetahui apakah struktur kepemilikan, tingkat leverange, dan Financial distress berpengaruh terhadap agresivitas pajak. Sampel pada penelitian ini adalah perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia periode 2019 - 2021. Jumlah sampel yang diperoleh adalah 93 perusahaan. Teknik analisis data yang digunakan dalam penelitian adalah analissi regresi linier berganda. Hasil penelitian menunjukkan bahwa secara bersama-sama struktur kepemilikan, leverage, dan financial distress terbukti berpengaruh terhadap agresivitas pajak baik ketika aggresivitas pajak diukur dengan Effective Tax Rate (ETR) ataupun Book Tax Difference (BTD)
Co-Authors Artha, Bhenu Hudaya, Faza R. Yudhistira Adi Seputra S.E., M.M. Ramadhan, Rahmad Puji Nur Saifudin Zuhri Salsabila, Syifa Septianingsih, Cesilia Arum