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All Journal JURNAL SOSIOLOGI Jurnal Ilmu Akuntansi Mulawarman (JIAM)
Benjamin Benjamin
Staf Pengajar Jurusan Sosiologi FISIP Universitas Lampung
Economics, Econometrics & Finance Social Sciences

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STRATEGI PEREMPUAN MISKIN DALAM MEMPERTAHANKAN KELANGSUNGAN HIDUP Benjamin, Benjamin
JURNAL SOSIOLOGI Vol 15, No 2 (2013)
Publisher : JURNAL SOSIOLOGI

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Abstract

            Writing the results of this study aims to explain about Strategies In Retaining Women Poor Survival in Urban District of the Cape of Good to Labuan in Dublin in 2010 . Study informants took five women / mothers or widows ditingal her husband died of Poor Households where the theree informants poor women of Lingkungan I and two informants poor women of the Lingkungan II . The method used is descriptive qualitative . Data collection techniques used , namely in-depth interviews and documentary studies . Based on the results of this study concluded that the strategy of poor women in maintaining the viability of all the ability to find a solution that is done in an effort to meet the needs of family life . Here the survival strategy or by pressing dicukup insufficiency , especially in subsistence daily meals . Generally they are the spirit of working hard as a laundry worker , factory workers , artisans and trade marung sequence. Dependence on assistance from other parties or other persons who may otherwise still expected as first aid given by the government Raskin and BLT . To meet the needs of school education strategy her children , because they are trying to prioritize for the future . Although low income , they do not work any more with the term odd jobs working with pattern holes dug hole covered.
SEKTOR INFORMAL DAN PEREMPUAN PKL (Studi di Pasar Bambu Kuning Bandar Lampung) Benjamin, Benjamin
JURNAL SOSIOLOGI Vol 16, No 1 (2014)
Publisher : JURNAL SOSIOLOGI

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This research aims to identify and explain about the informal sector and women street vendors, Yellow Bamboo Market Studies at Bandar Lampung. This research method took 6 informants women street vendors who trade with the type of merchandise that is different. The method used is descriptive method and purposive sampling. Data collection techniques with in-depth interviews and documentation. It was concluded that women with street vendors selling a variety of means, such as kiosks, tents and spread out his wares on the pavement or bare floor and above or in crates stacked serves as a table. Although at the time of selling them hung in a particular place, the women of the street vendors where the mobile is easy to move merchandise to another location. They can customize the location and time of selling the crowds condition somewhere, but often have to deal with market forces or official order.
Analisis faktor-faktor yang mempenaruhi manajemen pajak dengan manajemen laba sebagai variabel moderating (studi empiris perusahaan manufaktur yang terdaftar di bursa efek Indonesia pada tahun 2013-2017) Benjamin, Benjamin; Samben, Rande; Ginting, Yoremia Lestari
Jurnal Ilmu Akuntansi Mulawarman (JIAM) Vol. 5 No. 3 (2020): September
Publisher : Fakultas Ekonomi dan Bisnis Universitas Mulawarman

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29264/jiam.v5i3.6877

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh ukuran perusahaan, profitabilitas, hutang, intensitas aset tetap dan intensitas persediaan terhadap manajemen pajak serta untuk menganalisis manajemen laba dalam memoderasi hubungan antara ukuran perusahaan, profitabilitas, hutang, intensitas aset tetap dan intensitas persediaan dengan manajemen pajak. Alat analisis yang digunakan dalam penelitian ini adalah analisis regresi moderasi. Manajemen pajak diproksikan dengan ETR, ukuran perusahaan diproksikan dengan SIZE, profitabilitas diproksikan dengan ROA, hutang diproksikan dengan DAR, intensitas aset tetap diproksikan dengan intensitas aset tetap, intensitas persediaan diproksikan dengan intensitas persediaan dan manajemen laba diproksikan dengan akrual diskresi. Hasil penelitian menunjukkan bahwa ukuran perusahaan dan profitabilitas berpengaruh positif signifikan terhadap manajemen pajak. Intensitas aset tetap berpengaruh negatif signifikan terhadap manajemen pajak. Hutang dan intensitas persediaan tidak berpengaruh signifikan terhadap manajemen pajak. Selain itu, manajemen laba tidak memoderasi pengaruh ukuran perusahaan, profitabilitas, hutang, intensitas aset tetap dan intensitas persediaan terhadap manajemen pajak. Penelitian ini diharapakan menjadi bahan pertimbangan bagi perusahaan dalam mengaplikasikan variabel-variabel penelitian ini untuk membantu meningkatkan manajemen pajak perusahaan serta sebagai bahan pertimbangan emiten untuk mengevaluasi, memperbaiki, dan meningkatkan kinerja manajemen dimasa yang akan datang.
Co-Authors Rande Samben Yoremia Lestari Ginting