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All Journal Scientific Journal of Reflection : Economic, Accounting, Management and Business Inovasi: Jurnal Ilmiah Ilmu Manajemen EAJ (ECONOMICS AND ACCOUNTING JOURNAL) Abdimisi
Muhammad Rizal Saragih
Universitas Pamulang
Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Environmental Science Social Sciences Other

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Literasi Keuangan dan Pengelolaan Dana terhadap Motivasi Berwirausaha pada UMKM Muhammad Rizal Saragih; Mawardi Nurullah; Rusdi Rusdi; Prima Sadewa; Sujarwo Sujarwo
Abdimisi Vol 2, No 2 (2020): Abdimisi
Publisher : Universitas Pamulang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32493/abms.v2i2.5004

Abstract

The purpose of community service is to provide knowledge, and understanding of financial literacy, fund management, and increasing the spirit of entrepreneurship so as to create new jobs. The method of community service is seminars and discussions. The population in this community service activity is as many as 50 UMKM that are incorporated in the fostered PT. ASTRA Insurance in the South Jakarta area. The result of community service is that all participants can manage their business funds well, understand the status of business ownership, and be motivated in entrepreneurship so as to create new jobs.  
The Effect of Tax Avoidance and Dividend Policies on Company Value With Leverage as Moderation Variables Muhammad Rizal Saragih; Rusdi Rusdi
EAJ (Economic and Accounting Journal) Vol 4, No 1 (2021): EAJ (Economic and Accounting Journal)
Publisher : S1 Accounting Department, Faculty of Economic, Universitas Pamulang.

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32493/eaj.v4i1.y2021.p25-34

Abstract

A high increase in company value is a long-term goal that must be achieved by a company, which is reflected in the market price of its shares because investors' assessment of the company can be seen through the movement of the stock prices of companies listed on the stock exchange. stock exchange for companies that have gone public. This has an impact on shareholders to maintain their investment and potential investors are interested in investing in the company. This study aims to analyze the effect of tax avoidance and dividend policy on firm value with leverage as a moderating variable. The population in this study were manufacturing companies listed on the Indonesia Stock Exchange from 2016 to 2018, totaling 166 companies, while the sample of this study was 18 companies with a purposive sampling method. The research method used is descriptive statistics, classic assumption testing and hypothesis testing multiple linear regression analysis. The results show that tax avoidance is not significant to firm value, dividend policy has a significant effect on firm value, leverage does not moderate tax avoidance on firm value, leverage. does not moderate dividend policy on firm value, and tax avoidance and dividend policy affect firm value
MENGUJI FAKTOR YANG MENJADI DETERMINAN BAGI EARNING RESPONSE COEFFICIENT PADA PERUSAHAAN REAL ESTATE DAN PROPERTI DI INDONESIA Muhammad Rizal Saragih; Rusdi Rusdi
SCIENTIFIC JOURNAL OF REFLECTION : Economic, Accounting, Management and Business Vol. 3 No. 2 (2020): SCIENTIFIC JOURNAL OF REFLECTION : Economic, Accounting, Management and Busines
Publisher : Sekolah Menengah Kejuruan (SMK) Pustek

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37481/sjr.v3i2.210

Abstract

Investors' assessment of the company is very influential on the company's progress, especially the market response. Therefore, considering earnings as keywords must be a priority, this is a challenge for the company. In this study will present a study of earning response coefficient and the factors that actually affect, property sector as an object of research. The sample of this study were 24 Real Estate and Property companies listed on the Indonesia Stock Exchange, with a quantitative approach. The results showed that CSR was the only predictor. This explains that the company's social activities assume that the company has a large profit potential, why? because social activities can only be done if the company has profits, more and more CSR activities being held shows the company has a large profit. Keywords: Corporate Social Responsibilty, Price To Book Value, Audit Firm Reputation, Earning Response Coefficient
PENGARUH BUDAYA ORGANISASI, KOMPETENSI GURU DAN MOTIVASI TERHADAP KINERJA GURU SDN JOGLO 05 PAGI JAKARTA Muhammad Rizal Saragih
Inovasi Vol 4, No 2 (2017): INOVASI
Publisher : Universitas Pamulang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (496.568 KB) | DOI: 10.32493/Inovasi.v4i2.p%p.754

Abstract

ABSTRAKPENGARUH BUDAYA ORGANISASI, KOMPETENSI GURU DAN MOTIVASI TERHADAP KINERJA GURU SDN JOGLO 05 PAGI JAKARTA. Seluruh negara di dunia memiliki sistem pendidikan formal yang wajib diberlakukan oleh seluruh warga negaranya. Pada umumnya, setiap warga negara wajib mengenyam pendidikan formal di tempat yang dinamakan sekolah. Dalam penelitian ini sekolah yang akan diteliti ialah SDN Joglo 05 Pagi Jakarta. Fenomena yang terjadi di sekolah ini ialah selama tiga tahun terakhir tingkat kelulusan siswa menurun, hal ini mencerminkan bahwa kinerja guru tersebut dikatakan menurun. Untuk menjelaskan lebih rinci mengenai fenomena yang terjadi di SDN Joglo 05 Pagi Jakarta, peneliti menghubungkannya dengan variabel bebas yang terdiri atas budaya organisasi, kompetensi guru, dan motivasi karena ketiga hal tersebut juga merupakan permasalahan pokok yang terjadi di tempat penelitian ini. Tesis ini bertujuan untuk menganalisis tentang pengaruh budaya organisasi, kompetensi guru, dan motivasi terhadap kinerja guru SDN Joglo 05 Pagi Jakarta. Metode yang digunakan dalam penelitian ini ialah metode survei dengan metode pengumpulan data melalui studi pustaka, observasi, dan wawancara. Dari hasil penelitian ini, dapat diketahui bahwa budaya organisasi, kompetensi guru, dan motivasi berpengaruh secara parsial maupun simultan terhadap kinerja guru SDN Joglo 05 Pagi Jakarta serta kompetensi guru sangat berpengaruh dominan terhadap peningkatan kinerja guru SDN Joglo 05 Pagi Jakarta.Kata Kunci : Budaya Organisasi, Kompetensi Guru, Motivasi.
PENGARUH INVENTORY INTENSITY, KEBIJAKAN UTANG DAN PERTUMBUHAN PENJUALAN TERHADAP TAX AVOIDANCE Muhammad Rizal Saragih; Rusdi Rusdi; Andri Sjahputra
SCIENTIFIC JOURNAL OF REFLECTION : Economic, Accounting, Management and Business Vol. 6 No. 3 (2023): SCIENTIFIC JOURNAL OF REFLECTION: Economic, Accounting, Management, & Business
Publisher : Sekolah Menengah Kejuruan (SMK) Pustek

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37481/sjr.v6i3.714

Abstract

This study aims to test and provide empirical evidence of the effect of inventory intensity, debt policy and sales growth on tax avoidance in food and beverage subsector companies listed on the Indonesia Stock Exchange (IDX) in 2016-2021. This type of research is quantitative research and uses secondary data in the form of annual financial reports obtained from the official website of the Indonesia Stock Exchange (IDX). The population in this study were 38 companies in the food and beverage subsector that were listed on the Indonesia Stock Exchange (IDX) in 2016-2021. The sampling technique used purposive sampling method and obtained as many as 12 sample companies with a period of 6 years so that the data analyzed amounted to 72 data. The analysis technique used is logistic regression with the help of the eviews 12 program. The results show that simultaneously inventory intensity, debt policy, sales growth have a significant effect on tax avoidance. Meanwhile, partially, inventory intensity has a significant effect on tax avoidance, but debt policy and sales growth have no significant effect on tax avoidance.
Co-Authors Andri Sjahputra Mawardi Nurullah Prima Sadewa Rusdi Rusdi Rusdi Rusdi Sujarwo Sujarwo