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All Journal JESI (Jurnal Ekonomi Syariah Indonesia) AMALIAH: JURNAL PENGABDIAN KEPADA MASYARAKAT Jurnal Ilmiah Manajemen Kesatuan Jurnal Manajemen Universitas Bung Hatta Jurnal Pengabdian Masyarakat Indonesia (JPMI) BanKu: Jurnal Perbankan dan Keuangan The Academy Of Management and Business (TAMB) Journal of Economics and Social Sciences IJMA
Marsuking Marsuking
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Agriculture, Biological Sciences & Forestry Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Industrial & Manufacturing Engineering Law, Crime, Criminology & Criminal Justice Materials Science & Nanotechnology Social Sciences Other

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Pengaruh Corporate Governance, Corporate Social Responsibility, Dan Kepemilikan Mayoritas Terhadap Agresivitas Pajak Pada Perusahaan Perbankan Yang Terdaftar Di Bursa Efek Indonesia Periode 2018 – 2020 Sarpinah, Dewi; Marsuking, Marsuking; Ariyani, Asri Dwi; Suryono, Abi
IJMA (Indonesian Journal of Management and Accounting) Vol 3, No 2 (2022)
Publisher : Fakultas Ekonomi dan Bisnis Universitas Alma Ata

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21927/ijma.2022.3(2).73-83

Abstract

Penelitian ini bertujuan untuk menguji pengaruh corporate governance, corporate social responsibility, kepemilikan mayoritas terhadap agresivitas pajak pada perusahaan perbankan pada perusahaan perbankan yang terdaftar di Bursa Efek Indonesia Periode 2018 – 2020. Jenis Penelitian yang digunakan adalah kuantitatif. Sampel penelitian ini adalah perusahaan perbankan yang terdaftar di Bursa Efek Indonesia (BEI) pada periode 2018 hingga 2020. Dalam penelitian ini, pengujian statistik menggunakan analisis regresi berganda. Hasil    penelitian    menunjukkan    bahwa variabel         Corporate governance berpengaruh signifikan negatif terhadap agresivitas pajak perbankan yang terdaftar di Bursa Efek Indonesia 2018–2020. Pengungkapan CSR berpengaruh signifikan negatif terhadap agresivitas pajak perbankan yang terdaftar di Bursa Efek Indonesia periode 2018– 020. Kepemilikan Mayoritas berpengaruh signifikan positif terhadap agresivitas pajak perbankan yang terdaftar di Bursa Efek Indonesia periode 2018 – 2020
Pengaruh Komite Audit, Transfer Pricing, Profitabilitas, dan Sales Growth Terhadap Penghindaran Pajak (Tax Avoidance) Siswanti, Senia Tri; Suryono, Abi; Marsuking, Marsuking; Laily, Meutia
BanKu: Jurnal Perbankan dan Keuangan Vol 5, No 1 (2024): Volume 5, Nomor 1, Februari 2024
Publisher : Program Studi Perbankan dan Keuangan Fakultas Ekonomi Universitas Siliwangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37058/banku.v5i1.10104

Abstract

ABSTRACTTax is an obligation that must be paid by the Company to support the implementation of National Development and Community Welfare, but it is not uncommon for companies to practice tax avoidance, because taxes can reduce company income. This study aims to scientifically examine the effect of the Audit Committee, Transfer Pricing, Profitability, and Sales Growth on Tax Avoidance in Manufacturing Sector Companies listed on the Indonesia Stock Exchange for the 2019-2021 period. This type of research uses quantitative research, and the research design is causal associative. The research population used the Purposive Sampling method. Data processing uses the IBM SPSS statistical version 24 application, with descriptive analysis, classical assumption test, multiple linear regression, and hypothesis testing. The results of the study indicate that the Audit Committee, Transfer Pricing, and Sales Growth partially affect Tax Avoidance. while Profitability partially has no effect on Tax Avoidance. However, for simultaneous testing, it is found that the Audit Committee, Transfer Pricing, Profitability, and Sales Growth affect Tax Avoidance.Keywords: Audit Committee, Transfer Pricing, Profitability, Sales Growth, Tax Avoidance ABSTRAKPajak merupakan kewajiban yang harus dibayarkan oleh Perusahaan guna mendukung pelaksanaan Pembangunan Nasional dan Kesejahteraan Masyarakat, namun tak jarang Perusahaan yang melakukan praktik penghindaran pajak, karena pajak dapat mengurangi pendapatan perusahaan. Penelitian ini bertujuan untuk mengkaji secara ilmiah pengaruh Komite Audit, Transfer Pricing, Profitabilitas, dan Sales Growth terhadap Tax Avoidance  pada Perusahaan Sektor Manufaktur yang terdaftar di Bursa Efek Indonesia periode 2019-2021. Jenis penelitian ini menggunakan penelitian kuantitatif, serta desain penelitiannya berupa asosiatif kausal. Populasi penelitian menggunakan metode Purposive Sampling. Pengolahan datanya menggunakan aplikasi IBM SPSS statistic versi 24, dengan analisis secara deskriptif, uji asumsi klasik, regresi linear berganda, dan pengujian hipotesis. Hasil dari penelitian menunjukkan bahwa Komite Audit, Transfer Pricing, dan Sales Growth secara parsial berpengaruh terhadap Tax Avoidance. sedangkan Profitabilitas secara parsial tidak berpengaruh terhadap Tax Avoidance. Namun untuk pengujian secara simultan didapatkan hasil bahwa Komite Audit, Transfer Pricing, Profitabilitas, dan Sales Growth berpengaruh terhadap Tax Avoidance.. Kata Kunci: Komite Audit, Transfer Pricing, Profitabilitas, Sales Growth, Tax Avoidance
Analysis of Key Factors on Thrift Shopping Purchase Decisions Ariyani, Asri Dwi; Asyiqin, Nurul; Hidayah, Nila; Suryono, Abi; Layli, Meutia; Marsuking, Marsuking; Setiorini, Kusumaningdiah Retno
Jurnal Ilmiah Manajemen Kesatuan Vol. 12 No. 5 (2024): JIMKES Edisi September 2024
Publisher : LPPM Institut Bisnis dan Informatika Kesatuan

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

Abstract

The main focus of this study is to examine the influence of several factors, namely brand image, product quality, fashion lifestyle, and product price, on thrift shopping purchasing decisions. This research aims to assess the impact of brand image, product quality, fashion lifestyle, and product price on thrift shopping purchasing decisions, with a case study of the people in Ponorogo Regency. The research method used is quantitative with a simple random sampling technique. Data were collected through questionnaires distributed to 100 respondents who had made thrift shopping purchases. The results of the study show that brand image does not affect thrift shopping purchasing decisions, while product quality, fashion lifestyle, and product price have a significant impact on thrift shopping purchasing decisions.
The Effect of Profitability and Inventory Intensity on Tax Avoidance Abi Suryono; Marsuking; Setiorini, Kusumaningdiah Retno; Nila Hidayah
Journal of Economics and Social Sciences (JESS) Vol. 4 No. 2 (2025): Journal of Economics and Social Sciences (JESS)
Publisher : CV. Civiliza Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59525/jess.v4i2.879

Abstract

This study aims to analyze the effect of Profitability, and Inventory Intensity on Tax Avoidance in Food and Beverage Manufacturing Companies. This study is a quantitative study using secondary data, namely the financial statements of companies in the Food and Beverage Manufacturing Companies listed on the Indonesia Stock Exchange for the period 2020-2023. The sample in this study amounted to 29 companies with a purposive sampling technique. The data analysis method uses multiple linear regression. Analysis of the research results using SPSS 25. The results of the study indicate that simultaneously profitability and inventory intensity have an effect on tax avoidance. The results of the study indicate that partially profitability have an effect on tax avoidance, while inventory intensity have no effect on tax avoidance.
Relational Capital Can Improve Marketing Performance With the Mediation of Dynamic Capability: A Theory of Planned Behavior Perspective Wibisono, Dimas; Febriyanti, Novi; Marsuking, Marsuking; Dwita Nuansari, Shindy; Zulfahmi Rapi, Muh
JURNAL MANAJEMEN UNIVERSITAS BUNG HATTA Vol 19 No 1 (2024): Jurnal Manajemen Universitas Bung Hatta
Publisher : Management Department, Faculty of Economics and Business, Universitas Bung Hatta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37301/jmubh.v19i1.24322

Abstract

This study aims to determine whether relational capital can improve marketing performance with dynamic capability mediation. This research discusses relational capital with marketing performance with dynamic capabilities. SEM-PLS with Smart PLS 3.0 software is used in this study to concurrently assess the mediation effect. Through surveys, data from 200 MSMEs with a focus on the coffee industry were gathered. From January to August 2023, questionnaires were given to business managers or marketing teams in Sleman, Yogyakarta. Implications Particularly for coffee enterprises, the acceptance or rejection of hypotheses reveals management ramifications. First, organizations may be able to adjust to the environment more rapidly thanks to dynamic capability. Additionally, it can keep up with and enhance marketing. Third, it aids in the survival of app startups. In a pertinent way, Dynamic Capability conceptualizes both internal and external stakeholders.
The Effect of Green Accounting, Corporate Social Responsibility on Profitability Marsuking; Abi Suryono; Setiorini, Kusumaningdiah Retno
Journal of Economics and Social Sciences (JESS) Vol. 4 No. 2 (2025): Journal of Economics and Social Sciences (JESS)
Publisher : CV. Civiliza Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59525/jess.v4i2.880

Abstract

This study aims to examine the influence of green accounting, corporate social responsibility (CSR), and profitability, with the research object being manufacturing companies listed on the Indonesia Stock Exchange (IDX) during the 2020 to 2024 period. A total of 28 manufacturing companies were selected as samples, with a five-year observation period. The data used in this study are secondary data obtained from company financial reports accessed through the official IDX website at www.idx.co.id. The sampling technique used was purposive sampling, which involves selecting samples based on specific criteria relevant to the research objectives. Data analysis was carried out using descriptive analysis and multiple linear regression analysis. The results of the analysis show that the green accounting variable has a significance value of 0.381, which exceeds the 0.05 threshold, and a t-value of -0.878, which is lower than the t-table value (1.977). This indicates that green accounting does not have a significant effect on company profitability. Additionally, the negative t-value suggests that the relationship between these two variables is not in the same direction. Meanwhile, the CSR variable shows a significance value of 0.033, which is less than 0.05, and a t-value of 2.158, which is greater than the t-table value. These findings indicate that CSR has a significant and positive effect on profitability. The Adjusted R² value of 0.047 or 4.7% indicates that green accounting, CSR collectively explain 4.7% of the variation in profitability as measured by Return on Assets (ROA), while the remaining 95.3% is influenced by other factors not included in this research model.
Co-Authors Abi Suryono Amalia Zulfat Arik Tri Mulyani Asri Dwi Ariyani Asyiqin, Nurul Atik Aini Nazilah Dimas Wibisono Dwita Nuansari, Shindy Febriyanti, Novi Firmansyah Firmansyah Fisdiyah, Imawati Harahap, Ridho Satria Hasbi, M. Zidny Nafi’ Hidayah, Nila Hiyun Puspita Sari, Silvia Waning Kusumaningdiah Retno Setiorini Laily, Meutia Layli, Mauti Maula, Defia Ifsantin Meutia Layli Meutia Layli Mulyani, Arik Tri Nila Hidayah Rizki, Muhammad Khaerur Rosa Nikmatul Fajri Rosa Nikmatul Fajri Sarpinah, Dewi Savitri, Wulan Yhanu Setiorini, Kusumaningdiah Retno Siswanti, Senia Tri Suryono, Abi Suryono, Abi Tri Rochmadi Wibisono, Dimas Wibowo, Ardy Zulfahmi Rapi, Muh Zulfatun Ruscitasari