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All Journal Multifinance International Journal of Management and Business Applied
Lusiana, Senny
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Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Social Sciences

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Business Strategy for Minimizing Taxes: (Empirical Study of Consumer Goods Industry Sector Companies Listed on the Indonesian Stock Exchange for the 2018-2022 Period) Herawati, Hetti; Naufal, Yogascitra; Lusiana, Senny; Audina4, Novi Rizka
International Journal of Management and Business Applied Vol. 3 No. 2 (2024)
Publisher : Asosiasi Dosen Peneliti Ilmu Ekonomi dan Bisnis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54099/ijmba.v3i2.1089

Abstract

This research aims to find out whether the prospector and defender business strategy with 4 proxies, consisting of production & distribution capabilities, company growth level, marketing and fixed asset intensity, is able to minimize taxes owed. From the 71 population of consumer goods industry companies listed on the Indonesia Stock Exchange (BEI) in the 2018-2022 period, a sample of 15 companies was obtained. with 75 observations. This research uses a descriptive method with a quantitative approach. The analytical method used is panel data regression analysis. The research results show that partially each proxy has no effect in minimizing taxes. Meanwhile, simultaneously a business strategy consisting of 4 proxies has an influence in minimizing the tax owed. The research results show that both the defender and prospector strategies implemented by the Company both have the potential to minimize taxes owed.
COMPANY FINANCIAL PERFORMANCE RATIOS: THE INFLUENCES OF THE STRUCTURE OF ASSETS, CASH HOLDING, FIRM SIZE AND INSTITUTIONAL HOLDINGS ON DEBT POLICY Ratnawati, Aryanti; Putri, Cikal Ananda; Lusiana, Senny; Gunawan, Gunawan; Khalingga, Muhammad Ariq
Multifinance Vol. 2 No. 2 (2024): Multifinance
Publisher : PT. Altin Riset Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61397/mfc.v2i2.254

Abstract

The purpose of this study was to test and analyze the influence of asset structure, cash holding, firm size and institutional ownership on the debt policy of food and beverage industry sub-sector companies on the IDX 2018-2021.  Research method, the type of approach in this research is a Quantitative Approach. The sample of this study was obtained using the Purposive Sampling Method, obtained as many as 19 companies in the Food and Beverage Industry Sub-Sector companies listed on the Indonesia Stock Exchange (IDX) for the 2018-2021 Period. The analysis method used is Panel Data Regression Analysis. The results showed that partially Asset Structure has a significant positive effect on debt policy, Cash Holding hurts debt policy, Company Size has no significant positive effect on policy, Institutional Ownership has a significant positive effect on debt policy, simultaneously Asset Structure, Cash Holding, Company Size and Institutional Ownership have a significant positive effect on Debt Policy. Value, Asset Structure, Cash Holding and Institutional Ownership affect debt policy with a significance level <0.05 while company size has a significance level> 0.05, meaning that company size has no positive effect on debt policy.
CUSTOMER LOYALTY: THE INFLUENCE OF PRICES AND PROMOTIONS ON CUSTOMER LOYALTY : CASE STUDY AT MINIMARKET IN BANDUNG Putra, Wahyu Pramana Arya; Fransiska, Friza Viola; Lilyana , Fitria; Hersusetiyati, Hersusetiyati; Lusiana, Senny
Multifinance Vol. 2 No. 2 (2024): Multifinance
Publisher : PT. Altin Riset Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61397/mfc.v2i2.256

Abstract

Indomaret customers in Bandung tend to compare prices at one minimarket with another, especially if the minimarkets are close. The price of goods in minimarkets is a fixed price that cannot be negotiated by customers. Customers tend to see product promotions in the form of discounts or price discounts as well as other promotions such as bundling packages when they want to make a purchase. This research was conducted to describe and analyze prices, promotions, and customer loyalty, as well as measuring the influence of prices and promotions on customer loyalty at Indomaret in Bandung. The method used in this research is descriptive and verification analysis method. The population in this research is Indomaret in Bandung customers. The analytical method used in this research is multiple linear analysis. Finding, based on partial research results, prices have a positive and significant effect on customer loyalty, and promotions have a positive and significant effect on customer loyalty. Simultaneously, price and promotion positively and significantly affect Indomaret customer loyalty in Bandung.
IMPAIRED LOAN: MUDHARABAH AND MUSYARAKAH FINANCING RISK ON RETURN ON EQUITY AT ISLAMIC COMMERCIAL BANKS FOR THE PERIOD 2014-2020 Muhammad, Farrel Febrian; Noerzaeny, Ihsan; Dwijayanti , Rima; Perdana, Rangga Satria; Lusiana, Senny
Multifinance Vol. 2 No. 2 (2024): Multifinance
Publisher : PT. Altin Riset Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61397/mfc.v2i2.260

Abstract

The purpose of this study is to determine the effect of Mudharabah and Musyarakah Financing Risks on Return on Equity at Islamic Commercial Banks for the 2014-2020 period. Research method Data analysis uses correlation and determination coefficient analysis and partial and simultaneous hypothesis testing. This research is categorized into descriptive and verification research. The data used in this study are secondary. Panel data testing which includes CEM, FEM, REM, Chow Test, Hausman Test, LM Test, Classical assumption tests includes Normality Test, Multicollinearity, Heteroscedasticity, and autocorrelation. Findings Based on the results of the research conducted, the result is that NPF Mudharabah partially affects Return On Equity. The value seen from the t-count is smaller than the t-table, namely - 2.552355 < -1.895 with a significance level of 0.0134 which is smaller than 0.05. NPF Musyarakah partially does not affect Return On Equity, as seen from the t-count which is smaller than the t-table, namely 1.082097 < -1.895 with a significance level of 0.2837 which is greater than 0.05. Simultaneously NPF Mudharabah and NPF Musyarakah affect Return On Equity. Judging from the probability, namely 0.0000, it is smaller than the alpha value (0.05) and the F-count is greater than the F-table, namely 8.350840> 4.74.
CUSTOMER LOYALTY: THE INFLUENCE OF PRICES AND PROMOTIONS ON CUSTOMER LOYALTY : CASE STUDY AT MINIMARKET IN BANDUNG Putra, Wahyu Pramana Arya; Fransiska, Friza Viola; Lilyana, Fitria; Hersusetiyati, Hersusetiyati; Lusiana, Senny
Multifinance Vol. 3 No. 1 (2025): Multifinance
Publisher : PT. Altin Riset Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61397/mfc.v3i1.348

Abstract

Indomaret customers in Bandung tend to compare prices at one minimarket with another, especially if the minimarkets are located close to each other. The price of goods in minimarkets is a fixed price that cannot be negotiated by customers. Customers tend to see product promotions in the form of discounts or price discounts, as well as other promotions such as bundling packages, when they want to make a purchase. This research was conducted to describe and analyze prices, promotions, and customer loyalty, as well as to measure the influence of prices and promotions on customer loyalty at Indomaret in Bandung. The method used in this research is descriptive and a verification analysis method. The population in this research is the Indomaret in Bandung customers. The analytical method used in this research is multiple linear regression analysis. Based on partial research results, prices have a positive and significant effect on customer loyalty, and promotions have a positive and significant effect on customer loyalty. Simultaneously, price and promotion have a positive and significant effect on Indomaret customer loyalty in Bandung.
Co-Authors Audina4, Novi Rizka Dwijayanti , Rima Fransiska, Friza Viola Gunawan Gunawan Hersusetiyati, Hersusetiyati Hetti Herawati Khalingga, Muhammad Ariq Lilyana , Fitria Lilyana, Fitria Muhammad, Farrel Febrian Naufal, Yogascitra Noerzaeny, Ihsan Perdana, Rangga Satria Putra, Wahyu Pramana Arya Putri, Cikal Ananda Ratnawati, Aryanti