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All Journal Jurnal Rekayasa Sipil Jurnal Teknologi dan Manajemen Industri Terapan El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Journal of Ekonomics, Finance, and Management Studies
Muhammad Prasha Risfi Silitonga
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Religion Agriculture, Biological Sciences & Forestry Civil Engineering, Building, Construction & Architecture Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Engineering Industrial & Manufacturing Engineering Materials Science & Nanotechnology Social Sciences Transportation

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Analisa Pemilihan Supplier Bahan Baku Pasir Pada Industri Beton Dengan Metode Integrasi AHP dan TOPSIS. Muhammad Prasha Risfi Silitonga
Rekayasa Sipil Vol 8, No 1 (2019)
Publisher : Universitas Mercu Buana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22441/jrs.2019.V08.i1.05

Abstract

Infrastructure progress in Indonesia today has affected the construction industry, one of which is concrete. The high demand for concrete as a major component of development has made these industrial suppliers have performance and capability to demand. PT XYZ is a ready mix and precast company that has problems in the procurement of fluctuating sand material and does not meet the target in 2017, due to supplier performance so that suppliers need to be selected with certain criteria. This study examined the criteria and preference values of the five selected suppliers (PT CAS, CV KK, PT PAP, PT APP and PT TTJ) using the AHP and TOPSIS methods. In the first step we tested the weight between the criteria, then tested the weight between the sub-criteria with the AHP method. Then tested the value of the preference of the TOPSIS method by weighting the results of the determination by AHP. From the results of this study the results obtained from the AHP method that quality has the largest criteria weight with a value of 0.29, besides the sub-criteria with the largest weighting criteria is the history of corporate cooperation with a value of 0.56. Whereas the supplier with the largest preference value with the TOPSIS method is PT TTJ with a preference value of 0.69.
The Influence Of Work Life Balance On Employee Performance With Work Ethic As A Moderating Variable Wulandari; Asmita Wulansari Dg. Liwang; Adrian Polim; Muhamad Risal Tawil; Muhammad Prasha Risfi Silitonga
Jurnal Teknologi dan Manajemen Industri Terapan Vol. 4 No. I (2025): Jurnal Teknologi dan Manajemen Industri Terapan
Publisher : Yayasan Inovasi Kemajuan Intelektual

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55826/jtmit.v4iI.1099

Abstract

This study is a quantitative study with an explanatory approach, namely an approach that is backed by previous research to create hypotheses, modify hypotheses, and prove them. The data used in this study are primary data that researchers obtained from employees working at Bugland Furniture spread throughout Indonesia totaling one hundred and seventy-five employees. The data obtained were analyzed using the smart PLS 4.0 analysis tool. The result in this article show that the P-Values leading to positive and below the 0.05 significance level, namely 0.002. These results indicate that a good Work Life Balance of an employee can improve physical health, mental health, and financial stability. Ultimately, the three indicators mentioned above can affect Employee Performance. In addition, the Work Ethic variable in this article can also strengthen the influence of the Work Life Balance variable on Employee Performance because of the same thing, namely the P-Values leading to positive and below the 0.05 significance level, namely 0.000. These results indicate that the Work Ethic variable can help the Work Life Balance variable in influencing Employee Performance. On this basis, it can be concluded that the first and second hypotheses in this article can be accepted and proven.
Pengaruh Profitabilitas, Biaya Operasional dan Manajemen Laba Terhadap Pajak Penghasilan pada Perusahaan Manufaktur Made Susilawati; Muhammad Prasha Risfi Silitonga; Nurmahadi; Musran Munizu; Asri Ady Bakri
El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Vol. 5 No. 9 (2024): El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/elmal.v5i9.5017

Abstract

This study aims to determine the effect of profitability, operating costs, and earnings management on income tax in manufacturing companies. The type of data used in this study is secondary data derived from the financial statements of manufacturing companies listed on the Indonesia Stock Exchange. The sampling method used in this study is the purposive sampling method with a total of 156 observation data. The analysis method used in this study is multiple linear regression analysis with SPSS version 25 analysis tools. The results of this study indicate that profitability has a positive and significant effect on tax income. Operating costs have a positive and significant effect on income tax. While earnings management does not have a significant effect on tax income.
Pengaruh Profitabilitas, Biaya Operasional dan Manajemen Laba Terhadap Pajak Penghasilan pada Perusahaan Manufaktur Made Susilawati; Muhammad Prasha Risfi Silitonga; Nurmahadi; Musran Munizu; Asri Ady Bakri
El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Vol. 5 No. 9 (2024): El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/elmal.v5i9.5017

Abstract

This study aims to determine the effect of profitability, operating costs, and earnings management on income tax in manufacturing companies. The type of data used in this study is secondary data derived from the financial statements of manufacturing companies listed on the Indonesia Stock Exchange. The sampling method used in this study is the purposive sampling method with a total of 156 observation data. The analysis method used in this study is multiple linear regression analysis with SPSS version 25 analysis tools. The results of this study indicate that profitability has a positive and significant effect on tax income. Operating costs have a positive and significant effect on income tax. While earnings management does not have a significant effect on tax income.
Co-Authors Adrian Polim Asmita Wulansari Dg. Liwang Asri Ady Bakri Made Susilawati Muhamad Risal Tawil Musran Munizu Nurmahadi WULANDARI