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All Journal JOURNAL OF APPLIED MANAGERIAL ACCOUNTING Jurnal Eksis Jurnal Eksis
Marwanto Marwanto
Politeknik Negeri Samarinda
Humanities Economics, Econometrics & Finance Environmental Science Social Sciences Other

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Journal : Jurnal Eksis

 1 
PENGARUH GOOD CORPORATE GOVERNANCE (GCG) DAN CORPORATE SOCIAL RESPONSIBILITY (CSR) TERHADAP MANAJEMEN PAJAK (Studi Empiris pada Perusahaan Manufaktur yang Terdaftar di BEI Tahun 2017-2019) Sailawati Sailawati; Marwanto Marwanto; Febrianti Febrianti
Jurnal Eksis Vol 17, No 2 (2021): Vol 17 No. 2 Oktober 2021
Publisher : Politeknik Negeri Samarinda

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This study aims to determine the effect of Good Corporate Governance (GCG) and Corporate Social Responsibility (CSR) on Tax Management. The analytical method used is multiple linear regression analysis. The sample of this research is the annual report of 20 companies listed on the Indonesia Stock Exchange (IDX) from 2017 to 2019. The result of this study indicates that the Board of Commissioners and Audit Committe have a significant effect on Tax Management. Simultaneously the GCG and CSR have a significant effect on Tax Management. Then, the Compensation, CSR and the Precentage of Independent Commissioners do not have a significant effect on Tax Management. The limitation in this study is that the company’s annual report data is incomplete and only based on Cash Effective Tax Rate (CETR) to measure the company’s effective tax rate. Keywords: Cash Effective Tax Rate, Good Corporate Governance, Corporate Social Responsibility.
ANALISIS PERENCANAAN LABA PADA HOTEL MANAU SAMARINDA TAHUN 2020 Marwanto Marwanto; Farindika Metandi; Liani Sintya Dewi
Jurnal Eksis Vol 17, No 1 (2021): Vol 17 No. 1 April 2021
Publisher : Politeknik Negeri Samarinda

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The problem of this research is how to plan the profit by using analysis the profit planning of Manau Hotel Samarinda. This research uses least square method and the help of Microsoft Excel 2007 program for separating semi variable cost to be fixed cost and variable cost. The tool analyze used is by using Break Even Point method and Margin Of Safety. The result of this research are minimum sales to get profit target in 2020 is Rp 1.345.072.933  and by analyze the cost, volume and profit to produce useful information for management to plan the profit of room sales. Keywords : Profit Planning, Break Even Point, Margin Of Safety.
PENGARUH GOOD CORPORATE GOVERNANCE TERHADAP PENINGKATAN LABA PERUSAHAAN DI SAMARINDA Rifadin Noor; Marwanto Marwanto; Besti Wahyu
Jurnal Eksis Vol 15, No 1 (2019)
Publisher : Politeknik Negeri Samarinda

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The research aims to analyse and prove the partial influence and simultaneous influence of transparancy, accountability, responsibility, indepen-dency, fairness.The research method uses a survey method, there are 30 respondents. Data collection using poll. The collected Data was analyzed using classical assumption test techniques, research hypothesis testing using multiple regression analyses with IBM SPSS Statistics 25 for Windows. The results of this study show that partial transparency has a positive and insignificant effect on the increase in profit, accountability positively and insignificant effect on increased profit, negative responsibility and insignificant to profit, independency positively and insignificant influence on profit, fairness positively and insignificant influence on profit. The simultaneous Good Corporate Governance jointly affects the increase of profit. Keywords: Good Corporate Governance, Transparancy, Accountability, Responsibility, Independency, Fairness, Profitabi.
Co-Authors Besti Wahyu Farindika Metandi Febrianti Febrianti Imeldianti Krisma Khairil Akbar Lewi Patabang Liani Sintya Dewi Reselia Situmorang Rifadin Noor Sailawati Sailawati Sudarlan Sudarlan