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All Journal Jurnal Ekonomi Bisnis, Manajemen dan Akuntansi (JEBMA) Sibatik Journal : Jurnal Ilmiah Bidang Sosial, Ekonomi, Budaya, Teknologi, Dan Pendidikan International Journal of Applied Finance and Business Studies Jurnal of Applied Business and Banking (JABB) Journal Of Human And Education (JAHE) Indonesian Research Journal on Education Jurnal Informasi Keagamaan, Manajemen dan Strategi International Journal of Enterprise Modelling Economic: Journal Economic and Business Academic Journal of Dawa and Communication
Amin, Mat
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Religion Arts Humanities Chemistry Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Energy Engineering Environmental Science Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Materials Science & Nanotechnology Mathematics Physics Social Sciences Transportation Other

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The Effect of Tax Expenses, Profit Volatility, and Cash Holding on the Quality of Profits of Companies in the Basic Industry and Chemical Sectors Azzahra, Azzahra; Suhardi, Suhardi; Amin, Mat
Economic: Journal Economic and Business Vol. 4 No. 2 (2025): ECONOMIC: Journal Economic and Business
Publisher : Lembaga Riset Mutiara Akbar (LARISMA)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56495/ejeb.v4i2.1003

Abstract

The quality of profits acts as a mediator in conflicts of interest between management and capital owners, with its main function as an indicator of performance and the basis for investment decision-making. The pressure to maintain a positive performance image can prompt management to respond to tax expenses, profit fluctuations, and manage cash strategically, potentially impacting the reliability of financial information. This study analyzes the influence of tax expenses, profit volatility, and cash holding on the quality of profits of companies in the basic and chemical industries sectors listed on the Indonesia Stock Exchange as industries experiencing a significant performance surge in 2023–2024. This phenomenon was statistically analyzed in a quantitative approach of panel data regression analysis of 165 observations from 33 companies, using Common Effect Model (CEM). The results show that separately, tax expense has a negative and significant effect on profit quality, while profit volatility and cash holding have no significant effect. Simultaneously, all three variables have a significant effect, with tax burden as the dominant factor. The results of the test imply the importance of focusing on corporate fiscal pressures as it can impact the integrity of earnings reporting, which is closely related to investor perceptions and decisions.
PENGARUH KOMPENSASI, LINGKUNGAN KERJA DAN WORK-LIFE BALANCE TERHADAP KINERJA YANG BERDAMPAK PADA PRODUKTIVITAS KARYAWAN TOYOTA ISTANA AGUNG KOTA PANGKALPINANG Firdaus, Rahmad; Wulandaru, Ega; Amin, Mat
JOURNAL of APPLIED BUSINESS and BANKING (JABB) Vol 6, No 2 (2025): November
Publisher : UNIVERSITAS MUHAMMADIYAH MATARAM

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31764/jabb.v6i2.36219

Abstract

Penelitian ini menguji pengaruh kompensasi, lingkungan kerja, dan work-life balance secara bersamaan terhadap kinerja karyawan dan dampaknya pada produktivitas di Toyota Istana Agung Pangkalpinang. Data dikumpulkan melalui kuesioner yang disebarkan kepada karyawan dan dianalisis menggunakan SEM-PLS. Hasil menunjukkan bahwa ketiga faktor tersebut secara signifikan meningkatkan kinerja karyawan, dan secara langsung mendorong produktivitas. Selain itu, kinerja karyawan terbukti menjadi perantara yang memperkuat hubungan antara kompensasi, lingkungan kerja, work-life balance, dan produktivitas. Temuan ini menegaskan pentingnya peningkatan paket kompensasi, perbaikan kondisi fisik serta psikososial di tempat kerja, dan pemeliharaan keseimbangan antara tuntutan pekerjaan dan kehidupan pribadi untuk mendukung kinerja yang optimal dan produktivitas perusahaan yang lebih tinggi.
Pengaruh Harga, Kualitas Pelayanan, dan Store Atmosfer Terhadap Keputusan Pembelian Di Coffe Shop Haluan Space Kota Pangkalpinang Amin, Mat
Jurnal Ekonomi Bisnis, Manajemen dan Akuntansi (Jebma) Vol. 5 No. 3 (2025): Artikel Riset Nopember 2025
Publisher : Yayasan Cita Cendikiawan Al Kharizmi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47709/jebma.v5i3.7026

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh harga, kualitas pelayanan, dan store atmosfer terhadap keputusan pembelian di coffe shop haluan space pangkalpinang. Penelitian ini menggunakan metode penelitian kuantitatif dengan jumlah sampel sebanyak 100 responden dan menggunakan teknik pengambilan sample non probability sampling dengan penarikan sampel purposive sampling. Pada penelitian ini variabel bebasnya terdiri dari harga, kualitas pelayanan, dan store atmosfer, sedangkan variabel terikatnya adalah keputusan pembelian. Pengujian instrumen mengunakan analisis regresi linier berganda serta uji t dan uji F. Hasil penelitian menunjukkan bahwa harga dan kualitas pelayanan berpengaruh positif dan signifikan terhadap keputusan pembelian. Sedangkan store atmosfer tidak berpengaruh terhadap keputusan pembelian. Secara simultan harga, kualitas pelayanan, dan store atmosfer berpengaruh positif dan signifikan terhadap keputusan pembelian
Co-Authors Adinda, Febby Agus Sofyan Aklil, Maulan Azzahra, Azzahra Barokah, Muhammad Daulay, Haidar Putra Haprinda, Monica Indinastin, Indinastin Jufri Sani Akbar Juhaini, Juhaini Mohammad Al Farabi, Mohammad Munir Munir, Munir OK, Azizah Hanum Palem, Nur Halizah Prabaswara, Tsaqif Rahmad Firdaus Ramadhana, Muhammad Nasrullah Siti Napisah Solihah Titin Sumanti, Solihah Titin Sri Rezeki, Nadia Sugianto Suhardi Suhardi Suhardi Suhardi Suhardi Tuha, Panca Tuah Wulandaru, Ega Zaini Dahlan