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All Journal Widya Balina :Jurnal Ilmu Pendidikan dan Ekonomi Jurnal Litbang Provinsi Jawa Tengah International Journal of Social Science
Magdalena Nany
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Agriculture, Biological Sciences & Forestry Humanities Computer Science & IT Economics, Econometrics & Finance Education Environmental Science Health Professions Languange, Linguistic, Communication & Media Medicine & Pharmacology Public Health Social Sciences Other

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PENERAPAN BALANCED SCORECARD SEBAGAI PENGUKUR KINERJA MANAJEMEN PADA KOPERASI WARIS SURAKARTA Magdalena Nany; Lyna Raharjo; Kurniawan Kurniawan
JURNAL LITBANG PROVINSI JAWA TENGAH Vol 5 No 1 (2007): Jurnal Litbang Provinsi Jawa Tengah
Publisher : Badan Perencanaan Pembangunan, Penelitian dan Pengembangan Daerah Provinsi Jawa Tengah

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36762/jurnaljateng.v5i1.141

Abstract

The objective ofthis research was to measure management's performance by applying balanced scorecard. Balanced scorecard is a contemporary management tool used to upgrade organization's capability by multiplying financial performance. Balanced scorecard has 4 perspectives. These perspectives are financial perspective, customer perspective, process intern business perspective and learning and growth perspective. Data were collected by questionnaire and interview. Ninety nine customers and 25 employees ofW ARIS Cooperation were taken as samples. The results obtained from applying balanced scorecard were: (1) Financial perspective, ROI tends to increase, but revenue growth tends to decrease; (2) Customer perspective, patients' retention tends to increase, patients' acquisition tends to decrease, and patients have not satisfied enough with WARIS Coop• eration; (3) Process intern business perspective, cooperation's productivity tends to increase; (4) Learning and growth perspective, employees' retention tends to decrease, but employees' produc• tivity tends to decrease and employees have not satisfied enough with WARIS Cooperation.
FINANCIAL PERFORMANCE AFTER ACQUISITION ON INDONESIA STOCK EXCHANGE Magdalena Nany; Kristyana Dananti; Sundari, Sundari
International Journal of Social Science Vol. 4 No. 1: Juni 2024
Publisher : Bajang Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53625/ijss.v4i1.7852

Abstract

The purpose of this study was to determine the difference in financial performance before and after acquisitions. Financial performance was proxied by Current Ratio (CR), Asset Turnover (TATO), Debt to Asset Ratio (DAR), Net Profit Margin (NPM) and Price Earnings Ratio (PER). The research was conducted at the Indonesian Stock Exchange. The object of this research is the company listed on the Indonesia Stock Exchange (IDX) that made the acquisition in 2013-2019. The analysis technique used was Wilcoxon Signed Ranks. Based on the analysis it was found that Total Assets Turnover (TATO) showed difference before and after acquisition. While Current Ratio (CR), Debt to Asset Ratio (DAR) and Price Earnings Ratio (PER) showed no differences before and after acquisition. Net Profit Margin (NPM) showed difference one year before-one year after acquisition and one year before-two years after acquisition.
FAKTOR-FAKTOR YANG MEMPENGARUHI TAX AVOIDANCE PERUSAHAAN SEKTOR PERBANKAN DI BURSA EFEK INDONESIA Yolanda Christanto; Magdalena Nany
Widya Balina Vol. 10 No. 2 (2025): Widya Balina - Jurnal Ilmu Pendidikan dan Ekonomi
Publisher : widya balina

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53958/wb.v10i2.874

Abstract

Due to the fact that it exploits legal gaps (gray areas) in tax rules and regulations, tax avoidance is classified as a valid and non-violating activity, despite the fact that the government does not want it. This study aims to gather factual information about the relationship between tax avoidance and firm size, sales growth, capital intensity, and profitability. 111 data points were gathered from 37 banking companies that were listed on the Indonesia Stock Exchange between 2020 and 2022. The gathered data was examined using multiple regression analysis at a 5% significance level. It was discovered that there was no discernible relationship between tax evasion and profitability, capital intensity, firm size, or sales growth.
PENGARUH LEVERAGE, UMUR PERUSAHAAN, KOMITE AUDIT DAN KEPEMILIKAN INSTITUSIONAL TERHADAP TAX AVOIDANCE Kurnia Sari, Lintang Ayu; Magdalena Nany
Widya Balina Vol. 11 No. 1 (2026): Widya Balina - Jurnal Ilmu Pendidikan dan Ekonomi
Publisher : widya balina

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53958/wb.v11i1.939

Abstract

Tax avoidance presents a unique challenge, as it is morally acceptable and does not violate the law, yet it is detrimental to the government. There are loopholes (grey areas) in the tax code that are exploited. To further examine the influence of factors including institutional ownership, audit committees, firm age, and debt (leverage) on tax avoidance, this study aims to gather data. The analysis uses multiple regression at a 5% significance level on data obtained from 177 of 59 consumer goods sector companies listed on the IDX for the 2022–2024 period. A partial and statistically significant relationship was found between fiscal policy and factors such as firm age, institutional ownership, audit committees, and leverage. Penghindaran pajak menghadirkan tantangan khusus, karena secara moral dapat diterima serta tidak pemerintah tidak melanggar hukum, namun merugikan pemerintah. Ada celah (grey area) dalam kode pajak yang dimanfaatkan. Guna mempelajari lebih lanjut berkaitan dengan berpengaruhnya faktor termasuk kepemilikan institusional, komite audit, firm age, serta utang (leverage) atas penghindaran pajak, penelitian ini bermaksud untuk mengumpulkan fakta. Analisis menggunakan regresi berganda pada tingkat signifikansi 5% pada data yang diperoleh sebanyak 177 dari 59 perusahaan sektor barang konsumsi terdaftar di BEI periodisasi 2022-2024. Ditemukan hubungan parsial serta sinifikan secara statistik kebijakan fiskal serta faktor seperti umur perusahaan, kepemilikan institusional, komite audit, serta leverage.
Co-Authors Kristyana Dananti Kurnia Sari, Lintang Ayu Kurniawan Kurniawan Lyna Raharjo Sundari Sundari Yolanda Christanto