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All Journal Jurnal Mirai Management JURNAL ILMIAH GEMA PERENCANA
Pramudya, Wisnu Haryo
Unknown Affiliation
Religion Humanities Civil Engineering, Building, Construction & Architecture Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education

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Pengaruh Debt To Equity Rasio (Der), Return On Assets (Roa), Firm Size Terhadap Pajak Terutang Pramudya, Wisnu Haryo; Herutono, Slamet; Saputri, Evieana Riesty
Jurnal Mirai Management Vol 9, No 1 (2024)
Publisher : STIE AMKOP

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37531/mirai.v9i1.6707

Abstract

ABSTRAK Tujuan penelitian ini adalah untuk mengetahui pengaruh Debt to Equity Ratio (DER), Return On Asset (ROA) dan Ukuran Perusahaan terhadap pajak terutang dalam perusahaan kontrkator dan real estate yang mempublikasikan di Bursa Efek Indonesia (BEI) sejak tahun 2019 sampai dengan 2021. Analisis yang digunakan dalam penelitian ini adalah Analisis Regresi Berganda. Hasil analisis menunjukkan bahwa DER tidak berpengaruh terhadap Pajak Terutang, sedangkan ROA dan Firm Size berpengaruh terhadap Pajak Terutang. Dengan demikian maka hipotesis pertama ditolak, sedangkan hipotesis kedau dan ketiga diterima. Kata Kunci: DER, ROA, Pajak Terutang, Firm Size ABSTRACT The aim of this research is to determine the effect of Debt to Equity Ratio (DER), Return on Assets (ROA) and Company Size on taxes payable in contractor and real estate companies that publish on the Indonesia Stock Exchange (BEI) from 2019 to 2021. Analysis used in this research is Multiple Regression Analysis. The analysis results show that DER has no effect on Tax Payable, while ROA and Firm Size have an effect on Tax Payable. Thus, the first hypothesis is rejected, while the second and third hypotheses are accepted. Keywords: DER, ROA, Taxes Payable, Firm Size
Tata Kelola Gereja: Sebuah Tinjauan Sistematis Literatur Pramudya, Wisnu Haryo; Saputro, Julianto Agung; Hatta, Atika Jauharia
JURNAL ILMIAH GEMA PERENCANA Vol 4 No 2 (2025): Jurnal Ilmiah Gema Perencana
Publisher : POKJANAS Bekerja Sama Biro Perencanaan dan Penganggaran, Sekretariat Jenderal Kementerian Agama RI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61860/jigp.v4i2.260

Abstract

This study is a qualitative research that aims to systematically examine the scholarly literature on church governance over the past three decades, with a focus on identifying key concepts, practices, challenges, and opportunities in church management from theological, organizational, and cultural perspectives. The primary issue addressed is the absence of a conceptual consensus and clear indicators of ecclesiastical governance success, as well as the lack of studies integrating systematic approaches across traditions and disciplines. This research addresses a gap in the literature by providing a comprehensive and systematic review of the evolution and practices of church governance. Utilizing the Systematic Literature Review (SLR) method based on the Preferred Reporting Items for Systematic Reviews and Meta-Analyses (PRISMA) guidelines and the Scopus database, 20 selected scholarly articles were analyzed thematically and bibliometrically. The analysis reveals that church governance has evolved from hierarchical and centralized models toward more participatory and contextual patterns, influenced by social, political, and theological dynamics. The findings also highlight the importance of integrating Gospel values, transparency, congregational participation, and sensitivity to local contexts in designing governance models that are relevant in the modern era. Nonetheless, normative, structural, and cultural challenges remain significant obstacles to effective and inclusive church management practices.
Co-Authors Atika Jauharia Hatta Hambali Herutono, Slamet Julianto Agung Saputro Saputri, Evieana Riesty