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All Journal Infestasi J-MAS (Jurnal Manajemen dan Sains) JER
Eka Ermawati
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Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Social Sciences

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DAMPAK PENGENAAN TARIF PAJAK PROGRESIF KENDARAAN BERMOTOR DI PROPINSI DKI JAKARTA Eka Ermawati; Ni Putu Eka Widiastuti
InFestasi Vol 10, No 2 (2014): DESEMBER
Publisher : Universitas Trunojoyo Madura

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21107/infestasi.v10i2.529

Abstract

The purpose of this research is to examine empirically how the enforcement of a progressive tax rate impact on vehicle ownership for individuals on the territory of the province of DKI Jakarta. The source of data analysed is individual tax payers of motor vehicle owners who own vehicles of more than 1 unit and who are paying their tax in  Jakarta. There are 100 samples according criteria that can be processed toanswer hypothesis research. There is a significant relation-effect of progressive tax rates on taxpayers’ intention to do tax avoidance, with coefficient of determination of 42 %. It suggeststhat this tax rates can impact on the potential tax revenues in Jakarta but not affect taxpayers of four-wheeled vehicle owners. In other words,it reducesthe desire or motivation to buy a vehicle of more than 1 unit so that traffic jam fixed perceived.
Pengaruh Motivasi Kerja dan Disiplin Kerja terhadap Kinerja Pegawai pada Dinas XYZ di Kabupaten Tebo Mayroza Wiska; Fenisi Resty; Eka Ermawati; Uliya Uliya
J-MAS (Jurnal Manajemen dan Sains) Vol 7, No 2 (2022): Oktober
Publisher : Universitas Batanghari

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33087/jmas.v7i2.571

Abstract

The purpose of this study was to determine and analyze the effect of work motivation and work discipline partially and simultaneously on employee performance. The type of research in this study is associative with the form of a causal relationship, using this research approach with quantitative methods. The results showed that work motivation had a significant effect and had a positive direction on employee performance. Work discipline has a significant effect and has a positive direction on employee performance. Work motivation and work discipline simultaneously have a significant effect on employee performance. The result of the coefficient of determination is known that the contribution given by work motivation and work discipline to employee performance is 210 while the remaining 458 is influenced by other variables not examined in this study. So disciplined motivation and work discipline partially and simultaneously affect employee performance and have a positive relationship direction
Pengaruh Kebijakan Dividen, Manajerial Ownership Dan Growth Terhadap Struktur Modal Perusahaan Manufaktur Yang Terdaftar Di Bei Tahun 2022-2024 Fadila, Insani; Mayroza Wiska; Eka Ermawati
Jurnal Economic Resource Vol. 8 No. 2 (2025): September - February
Publisher : Fakultas Ekonomi & Bisnis Universitas Muslim Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.57178/jer.v8i2.1854

Abstract

Penelitian ini bertujuan untuk menganalisis secara mendalam pengaruhkebijakan dividen, kepemilikan manajerial, dan pertumbuhan (growth) terhadap struktur modal pada perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia (BEI) selama periode 2022–2024. Struktur modal merupakan aspek penting dalam manajemen keuangan karena menentukankomposisi pendanaan perusahaan, baik yang berasal dari modal sendirimaupun pinjaman. Faktor internal seperti kebijakan dividen dan kepemilikan manajerial, serta faktor eksternal berupa peluangpertumbuhan, diyakini berperan dalam membentuk keputusan pendanaanyang optimal. Penelitian ini menggunakan pendekatan kuantitatif denganmetode kausal, memanfaatkan data sekunder dari laporan keuangantahunan. Sampel penelitian ditentukan melalui teknik purposive sampling dan terdiri dari 6 perusahaan manufaktur yang memenuhi kriteria. Analisisdata dilakukan dengan regresi linear berganda disertai uji asumsi klasikuntuk memastikan validitas model. Hasil penelitian menunjukkan bahwakebijakan dividen memiliki pengaruh negatif dan signifikan terhadapstruktur modal. Manajerial Ownership tidak berpengaruh signifikanterhadap struktur modal. Growth berpengaruh signifikan terhadap strukturmodal. ketiga variabel independen terbukti berpengaruh signifikan terhadapstruktur modal. Secara simultan, ketiga variabel independen terbuktiberpengaruh signifikan terhadap struktur modal. Penelitian inimenyimpulkan bahwa kebijakan dividen dan growth merupakan faktordominan dalam pembentukan struktur modal perusahaan manufaktur, sementara manajerial ownership memiliki kontribusi yang relatif kecil.
Co-Authors Fadila, Insani Fenisi Resty Mayroza Wiska Ni Putu Eka Widiastuti Rohman, Muhammad Nur Rohman Uliya Uliya Wiska, Mayroza