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Pengaruh Stuktur Modal, Likuiditas dan Ukuran Perusahaan Terhadap Nilai Perusahaan pada Perusahaan Manufaktur Sektor Industri Makanan dan Minuman yang Terdaftar di Bursa Efek Indonesia Periode 2018-2021 Prastyatini, Sri Lestari Yuli; Tasekep, Hezron Sandy; Prabowo, Adia Adi
Ekonomis: Journal of Economics and Business Vol 8, No 2 (2024): September
Publisher : Universitas Batanghari Jambi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33087/ekonomis.v8i2.1555

Abstract

This research aims to examine the influence of capital structure, liquidity and company size on company value in manufacturing companies in the food and beverage industry sector listed on the Indonesia Stock Exchange for the 2018-2021 period. The sampling technique in this research uses a purposive sampling method then the data is processed using SPSS. This research method uses quantitative research. The results of this research show that simultaneously the variables liquidity, asset structure and company size have a significant influence on company value in the food and beverage manufacturing industry listed on the Indonesia Stock Exchange for the 2018-2021 period. However, partially all variables in this research model have no influence on company value.
Pengaruh Motivasi Pajak dan Kewajiban Moral terhadap Keinginan Wajib Pajak Mengikuti Tax Amnesty (Studi Kasus Wajib Pajak Orang Pribadi di KPP Pratama Yogyakarta) Prastyatini, Sri Lestari Yuli; Putra, Sofyan Ade
JURNAL PARADIGMA : Journal of Sociology Research and Education Vol. 6 No. 2 (2025): JURNAL PARADIGMA: Journal of Sociology Research and Education
Publisher : Labor Program Studi Pendidikan Sosiologi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53682/jsee5189

Abstract

Penelitian ini bertujuan untuk membuktikan pengaruh motivasi pajak dan kewajiban moral terhadap keinginan wajib pajak untuk berpartisipasi dalam amnesti pajak. Penelitian ini merupakan penelitian kuantitatif dengan keinginan wajib pajak untuk berpartisipasi dalam amnesti pajak sebagai variabel dependen. Sampel penelitian ini adalah wajib pajak orang pribadi di KPP Pratama Yogyakarta. Sampel dipilih menggunakan metode convenience sampling dengan kriteria tertentu. Jumlah sampel sebanyak 100 orang. Analisis data dilakukan dengan analisis regresi linier berganda. Hasil penelitian ini menunjukkan bahwa motivasi pajak berpengaruh positif terhadap keinginan wajib pajak untuk berpartisipasi dalam amnesti pajak, kewajiban moral berpengaruh positif terhadap keinginan wajib pajak untuk berpartisipasi dalam amnesti pajak.
PERAN LITERASI KEUANGAN, KREATIVITAS, DAN TOLERANSI RISIKO DALAM MENINGKATKAN OMZET UMKM DIYOGYAKARTA Prastyatini, Sri Lestari Yuli; Seran, Aprilis Elisabeth
Jambura Economic Education Journal Vol 8, No 2 (2026): APRIL 2026
Publisher : Gorontalo State University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37479/jeej.v8i2.35010

Abstract

This study aims to examine the influence of financial literacy, entrepreneurial creativity, and risk tolerance on sales turnover of Micro, Small, and Medium Enterprises (MSMEs) at Beringharjo Market, Yogyakarta. This quantitative study used a questionnaire distributed to MSME owners in the market as a data collection technique. Data analysis was conducted using multiple linear regression to test the effect of each variable on sales turnover. Hypothesis testing was supported by IBM SSPS 25. The results indicate that financial literacy, entrepreneurial creativity, and risk tolerance have a positive and significant influence on MSME turnover. Simultaneously, these three variables explain the variation in sales turnover, while the remaining is influenced by other factors not examined. Based on these findings, the study recommends the importance of improving financial literacy, creativity, and risk tolerance for MSMEs to increase sales turnover. This study also suggests that future research expand the variables and research objects and use more varied data collection methods to obtain a more comprehensive picture.