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All Journal E-Journal Perdagangan Industri dan Moneter AdBispreneur EQIEN - JURNAL EKONOMI DAN BISNIS Jurnal Ekonomi Pembangunan Bandung Conference Series: Journalism Trending: Jurnal Manajemen dan Ekonomi
Jihad Lukis Panjawa
Unknown Affiliation
Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Social Sciences

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PENGARUH KINERJA PERUSAHAAN DAN CORPORATE GOVERNANCE TERHADAP TAX AVOIDANCE PADA PERUSAHAAN SEKTOR MANUFAKTUR TAHUN 2016–2018 Kartika Pradana Suryatimur; Jihad Lukis Panjawa; Nibras Anny Khabibah
AdBispreneur : Jurnal Pemikiran dan Penelitian Administrasi Bisnis dan Kewirausahaan Vol 5, No 2 (2020): AdBispreneur : Jurnal Pemikiran dan Penelitian Administrasi Bisnis dan Kewirausa
Publisher : Departemen Ilmu Administrasi Bisnis, Fakultas Ilmu Sosial dan Ilmu Politik, UNPAD

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24198/adbispreneur.v5i2.28795

Abstract

Corporate governance in the company plays a role as a system of control and supervision of management. Management as an agent working for the principal (shareholder) has the goal of realizing good company performance and should not take tax avoidance, therefore corporate governance has a role to ensure management actions do not deviate from existing regulations. This study examines the relationship between company performance and corporate governance on tax avoidance by management. This study analyzes company performance represented by return on assets (ROA), corporate governance is represented by the audit quality, the number of audit committee members and the percentage of independent commissioners and tax avoidance represented by the earning tax ratio (ETR.). Company size and leverage represented by debt to equity (DER) as a control variable. This study uses an econometric methodology with multiple linear regression analysis tools. The results showed that company performance had no significant effect. Audit quality had no significant effect. Meanwhile, the number of audit committee and the proportion of independent commissioners have a significant influence on tax avoidance. Based on the results of this study it can be shown that it is necessary to increase the number of members of the audit committee and the percentage of independent commissioners in the company, so as to improve control and supervision and to suppress tax avoidance. Corporate governance pada perusahaan menjalankan peran sebagai sistem pengendalian dan pengawasan terhadap manajemen. Manajemen sebagai agen bekerja untuk prinsipal (pemegang saham) memiliki tujuan mewujudkan kinerja perusahaan yang baik dan seharusnya tidak melakukan tindakan tax avoidance, oleh karena itu corporate governance memiliki peran memastikan tindakan manajemen tidak menyimpang dari peraturan yang ada. Penelitian ini menguji hubungan kinerja perusahaan dan corporate governance terhadap tindakan tax avoidance oleh manajeman. Penelitian ini menganalisis kinerja perusahaan yang diwakili oleh variabel return on asset (ROA), corporate governance diwakili oleh variabel kualitas audit, jumlah anggota komite audit dan prosentase komisaris independen dan tax avoidance diwakili variabel earning tax ratio (ETR) dengan ukuran perusahaan dan leverage yang diwakili debt to equity (DER) sebagai variabel kontrol. Penelitian ini menggunakan metodologi ekonometrika dengan alat analisis regresi linier berganda. Hasil penelitian menunjukkan kinerja perusahaan tidak berpengaruh signifikan, kualitas audit tidak berpengaruh signifikan. Sementara jumlah komite audit dan prosentase komisaris independen memiliki pengaruh signifikan terhadap tax avoidance. Berdasarkan hasil penelitian ini dapat menunjukkan bahwa perlu meningkatkan jumlah anggota komite audit dan prosentase komisaris independen pada perusahaan, sehingga dapat meningkatkan pengendalian dan pengawasan serta dapat menekan tindakan tax avoidance.
DAMPAK E-MONEY DAN DIMENSI TRANSAKSI TERHADAP PERMINTAAN UANG DI INDONESIA Nurhaida Purnamawati; Jihad Lukis Panjawa
Eqien - Jurnal Ekonomi dan Bisnis Vol 8 No 2 (2021): EQIEN - JURNAL EKONOMI DAN BISNIS
Publisher : Sekolah Tinggi Ilmu Ekonomi Dr Kh Ez Mutaqien

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (428.43 KB) | DOI: 10.34308/eqien.v8i2.263

Abstract

Technological developments have shifted the payment system from paper based instruments to card based and electronic based instruments. The existence of innovation in finance will have an impact on the existence of money in society. Indonesia is the fourth most populous country and the need for money will also increase. The purpose of this study is to see how the impact of e-money and card dimensions on the demand for money in Indonesia. The data used in this study is monthly secondary data for 2017-2020. The method used in analyzing the data is the Engle Granger-Error Correction Model. The results of the study show that debit card transactions have a significant effect on the demand for money in Indonesia. Meanwhile, e-money and credit cards have no significant effect on the demand for money in Indonesia. This is because debit cards have been issued by many banks and are widely used by the people of Indonesia. However, if the use of e-money, debit cards and credit cards is used in the long term, it will have an impact on decreasing demand for money in Indonesia
Pengaruh Kualitas Pelayanan Terhadap Kepuasan Peserta Bpjs Kesehatan Kc Magelang Siti Nur Faizah; Jihad Lukis Panjawa
Jurnal Ekonomi Pembangunan Vol 9 No 3 (2020): Volume 9 Nomor 3 Tahun 2020
Publisher : Jurusan Ekonomi Pembangunan Fakultas Ekonomi dan Bisnis, Universitas Lampung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23960/jep.v9i3.128

Abstract

Service delivery carried out by service personnel must refer to the main objective of service, namely customer satisfaction. This research analyzes the effect of service quality on the satisfaction of BPJS Kesehatan KC. Using quantitative research methods and primary data using sampling techniques using the Slovin formula using 100 respondents from a total of 1027437 BPJS Kesehatan participants. By using variables tangible, reliability, responsiveness, assurance, and empathy are used to measure the satisfaction of participant services. The results of this study R square (coefficient of determination) obtained R Square value of 0.788 (78.8%), which means 78.8% of service satisfaction variables are influenced by tangible variables, reliability, responsiveness, empathy, and assurance and the remaining other variables outside the research variables. There is a partially significant effect consisting of the variable reliability, empathy, and assurance that affect service satisfaction. While variables tangible and responsiveness do not affect customer satisfaction. BPJS Kesehatan KC Magelang must pay more attention and improve service quality factors, namely tangible and responsiveness so as to provide service satisfaction for participants.
Faktor Pendorong Mahasiswa Bermain Game Online Mobile Yakub Buruja Karim; Maura Novandi; Aldin Ramadhani; Jihad Lukis Panjawa
Bandung Conference Series: Journalism Vol. 3 No. 3 (2023): Bandung Conference Series: Journalism
Publisher : UNISBA Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29313/bcsj.v3i3.9652

Abstract

Abstract. Evidence of the rapid development of technology is the widespread use of the internet, one of which is mobile online games. Mobile online games are not only used for gaming purposes, but also for business and profession. The purpose of this research is to analyze the driving factors for student goals in playing mobile online games for entertainment or business and professional purposes. Based on the research, the results obtained in the form of variable effort expectancy, social influence, and habit have no significant effect on business and profession as the goal of students playing online mobile games. The government is expected to create a program that accommodates students who make online mobile games a business or profession. Abstrak. Bukti pesatnya perkembangan teknologi adalah meratanya penggunaan internet, salah satunya game online mobile. Game online mobile tidak hanya digunakan untuk keperluan bermain game saja, melainkan juga untuk bisnis dan profesi. Tujuan adanya penelitian ini adalah untuk menganalisis faktor pendorong tujuan mahasiswa bermain game online mobile untuk keperluan hiburan atau bisnis dan profesi. Berdasarkan penelitian didapatkan hasil berupa variable effort expectancy, social influence, dan habit tidak berpengaruh signifikan terhadap bisnis dan profesi sebagai tujuan mahasiswa bermain game online mobile. Pemerintah diharapkan dapat membuat suatu program yang mewadahi mahasiswa yang menjadikan game online mobile sebagai bisnis atau profesi.
Determinan Pertumbuhan Ekonomi Indonesia Tri Wahyuni Meilinda; Rona Aldies Haribunda Putri; Vennesa Bagus Oktaviani; Wahyu Ria Devissta; Jihad Lukis Panjawa
Trending: Jurnal Manajemen dan Ekonomi Vol. 2 No. 4 (2024): Oktober : Trending: Jurnal Manajemen dan Ekonomi
Publisher : Universitas 45 Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30640/trending.v2i4.3160

Abstract

Indonesia can achieve stable economic growth. Achieving this requires continuous efforts in designing economic policies that are inclusive and oriented towards community empowerment. Therefore, this study aims to assess the impact of investment, inflation, unemployment, and exports on Indonesia's economic growth interpreted by Gross Domestic Product (GDP) from 1991 - 2022. The Autoregressive Distributed Lag - Error Correction Model (ARDL-ECM) method is used in analyzing time series data to analyze the effect of investment, inflation, unemployment, and export variables on GDP in the long and short term. The findings show that investment and unemployment do not have a significant impact on economic growth, in the long or short term. On the other hand, the probability values of inflation and exports have a significant impact on economic growth, both in the long and short term. Analysis of factors that have an impact on increasing economic growth is important as a reference for local governments in increasing economic growth.
Pengaruh wisatawan internasional terhadap pertumbuhan ekonomi Indonesia Muhammad Arif Kurniawan; Jihad Lukis Panjawa
e-Journal Perdagangan Industri dan Moneter Vol. 11 No. 1 (2023): e-Journal Perdagangan Industri dan Moneter
Publisher : Prodi Ekonomi Pembangunan Fakultas Ekonomi dan Bisnis Universitas Jambi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22437/pim.v11i1.23686

Abstract

Tourism is a fairly important sector for indonesia, where with indonesia's large tourism potential it is a strong attraction for international tourists to visit indonesia. During the last decades, the relationship between international tourists and economic growth has been the focus of attention of various countries and researchers. The purpose of this study was to determine the effect of macroeconomic variables and international tourists on indonesia's economic growth. In this study, the ecm (error correction model) test method was used and the data used was time series data with a period of 25 years, namely the period 1991-2015. The results of the analysis show that the working workforce, the exchange rate, and the number of international tourist arrivals have an effect on indonesia's economic growth. As for foreign direct investment, the average spending and length of stay of international tourists have no effect on indonesia's economic growth.
Co-Authors Aldin Ramadhani Maura Novandi Muhammad Arif Kurniawan Nibras Anny Khabibah Nurhaida Purnamawati Rona Aldies Haribunda Putri Siti Nur Faizah Suryatimur, Kartika Pradana Tri Wahyuni Meilinda Vennesa Bagus Oktaviani Wahyu Ria Devissta Yakub Buruja Karim