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THE EFFECT OF PROFITABILITY, LEVERAGE, AND OPERATING COSTS ON CORPORATE INCOME TAX EXPENSE PAYABLE ON CONSTRUCTION COMPANIES PERIOD 2014-2023: THE EFFECT OF PROFITABILITY, LEVERAGE, AND OPERATING COSTS ON CORPORATE INCOME TAX EXPENSE PAYABLE ON CONSTRUCTION COMPANIES PERIOD 2014-2023 Putri, Risza Estuning Puspita; Kusumastuti, Sri Yani
PENANOMICS: International Journal of Economics Vol. 3 No. 2 (2024): Agustus
Publisher : Yayasan Pusat Cendekiawan Intelektual Nusantara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56107/penanomics.v3i2.176

Abstract

This study aims to estimate the effect of profitability, leverage, and operating costs on corporate income tax payable in construction companies listed on the Indonesia Stock Exchange for the period 2014 - 2023. This research uses a quantitative approach method. Based on the purposive sampling method, researchers obtained 4 sample companies of construction companies with a total observation data of 40 data. The data analysis technique used in this research is panel data regression analysis with the help of Eviews9. The results of this study indicate that partial profitability and operating costs have a positive effect on corporate income tax, while leverage has a negative effect on corporate income tax.
PENGARUH FAKTOR INTERNAL DAN FAKTOR EKSTERNAL TERHADAP NON PERFORMING LOAN PADA INDUSTRI PERBANKAN TAHUN 2021-2023 Akmal, Makarimal; Kusumastuti, Sri Yani
Jurnal Ekonomi Trisakti Vol. 4 No. 2 (2024): Oktober
Publisher : Lembaga Penerbit Fakultas EKonomi dan Bisnis 

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25105/v4i2.20884

Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh faktor internal dan faktor eksternal terhadap Non Performing Loan (NPL) pada industri perbankan tahun 2021-2023 dengan variabel penelitiannya Loan to Deposit Ratio (LDR), Capital Adequacy Ratio (CAR), Indeks Harga Konsumen (IHK), dan Kurs rupiah terhadap NPL. Metode yang digunakan adalah metode kuantitatif dengan analisis regresi data panel. Data yang digunakan dalam penelitian ini diperoleh dari laporan Statitstik Perbankan yang terdapat pada laman Otoritas Jasa Keuangan (OJK) periode 2021-2023. Hasil penelitian menunjukkan bahwa LDR berpengaruh positif terhadap NPL, artinya semakin tinggi LDR maka semakin tinggi risiko terjadinya NPL pada bank. Sedangkan variabel CAR tidak berpengaruh signifikan terhadap NPL, artinya tingkat kecukupan modal bank tidak berpengaruh terhadap risiko terjadinya NPL. Variabel IHK juga tidak berpengaruh signifikan terhadap NPL, artinya inflasi tidak menjadi faktor yang mempengaruhi risiko terjadinya NPL pada bank. Begitu juga dengan variabel kurs rupiah yang tidak mempengaruhi NPL.
Profil Hematologi Pasien Covid-19 Berdasarkan Beratnya Kasus: Haematology Profile of Covid-19 Patients Based on the Severity of Cases Taureni Hayati; Mirna Albertina Wijaja; Sri Murtiyani Kusumastuti
Jurnal Sains dan Kesehatan Vol. 4 No. 3 (2022): J. Sains Kes.
Publisher : Fakultas Farmasi, Universitas Mulawarman, Samarinda, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25026/jsk.v4i3.1104

Abstract

This study aims to determine the hematology profile of Covid-19 patients based on the severity of the case. The method used is descriptive. Data collection techniques are patient clinic data, complete patient blood, NRL, and ALC. The results of the study are a) characteristics of COVID-19 patients in weight that cases in women are more than men, b) the absence of the influence of hemoglobin levels in COVID-19 patients, c) hematocrit values do not affect the incidence of COVID-19, d) there is an effect of leukocytes on the symptoms of COVID-19 patients, e) there is no influence of platelets with the incidence of COVID-19, and f) there is an effect of NLR on the symptoms of COVID-19 patients, and g) there is an effect of ALC on the symptoms of COVID-19 patients. The conclusion of this study is a) there are differences in leukocyte, NLR, and ALC profiles in COVID-19 patients, b) there is no difference in hemoglobin, hematocrit, and platelet profiles in the symptoms of COVID-19 patients, and c) there are significant differences in hematological profiles in COVID-19 patients can help classify COVID-19 patients based on the severity of cases.
SYNERGY OF DEMOCRACY, ENVIRONMENT, GENDER EQUALITY, AND INVESTMENT IN INCLUSIVE ECONOMIC DEVELOPMENT Fadilla, Meita Indah; Kusumastuti, Sri Yani
JURNAL ECONOMICA : Research of Economic And Economic Education Vol 13, No 1 (2024): Economica: Journal Of Economic And Economic Education
Publisher : Economic Education Faculty of Economics and Business Universitas PGRI Sumatera Barat

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22202/economica.2024.v13.i1.8376

Abstract

AbstractInclusive economic development is a target that Indonesia must achieve in realizing social welfare. To achieve this target, synergy must be carried out through various mutually supporting factors, namely democracy, environmental quality, gender equality, and investment. The existence of these factors has a strong influence on encouraging the realization of inclusiveness in development. This research aims to analyze the existence of democracy, environmental quality, gender inequality, and investment in inclusive economic development. The research method used was Least Squares Dummy Variable (LSDV) with a sample of 34 provinces in Indonesia in 2018-2022. The results of this study show that the presence of democracy and investment influence inclusive economic development in a significantly positive way. This means that environmental quality and gender inequality affect inclusive economic development in a significant negative way. The influence exerted by democracy, environmental quality, gender inequality, and investment of 83.54% on inclusive economic development and sustainability of 16.46% is influenced by other components not in the research model.JEL Classification: J16, P48, O11Keywords: Democracy, Environment, Gender Equality, Investment, Inclusive Economy
Labour Absorption in the Manufacturing Industry Sector in Central Java Province Indonesia Haedzar P, Rizqi; Sri Yani Kusumastuti; Erista Nurfianingrum; Syafri
Asean International Journal of Business Vol. 1 No. 1 (2022)
Publisher : Asosiasi Dosen Peneliti Ilmu Ekonomi dan Bisnis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (1056.633 KB) | DOI: 10.54099/aijb.v1i1.73

Abstract

The purpose of this research is to measure the effect of Industrial Investment, GRDP of Central Java Regency/City, Production Value, Number of Companies, and Regency/City Minimum Wage on Manpower Absorption in Manufacturing Industry in Central Java Province. Methodology      :              The study used the Ordinary Least Square (OLS) Multiple Regression Method. The data used is cross-sectional data for each indicator in all districts and cities in Central Java Province in 2018. Results  :              The results of the study concluded that Industrial Investment, Production Value and Number of Companies were positively and significantly related to the employment of the manufacturing industry in Central Java Province. District/City GRDP and MSEs show results that are contrary to the theory and are not significant.
The Influence of Security, Easy, Benefits and Community Interest on The Use of Digital Payment as A Payment Tool in Jabodetabek Justin, Justin; Yani Kusumastuti, Sri
International Journal of Social Science, Education, Communication and Economics Vol. 1 No. 3 (2022): August
Publisher : Lafadz Jaya Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/sj.v1i3.37

Abstract

This study aims to analyze and test the variables of security, convenience, usefulness and public interest in the use of digital payment as a means of payment in Jabodetabek. This Study uses a qualitative method with purposive sampling technique. The population in this study is the user community of application-based digital payments such as DANA, GOPAY, OVO, SHOPEEPAY, SAKUKU, ISAKU, PAYTREN, DOKU, and LINKAJA. The number of samples is 233 respondents. The analysis method is a structural equation model. The result of this study show that security and public interest have a significant effect on the use of digital payments as a means of payment and for convenience and usefulness are not a benchmark for the community, especially at this time the impact of behavior who are used to make payments using digital payments.
Pelatihan Literasi Keuangan bagi UMKM Rufata di Pancoran Jakarta Selatan: Upaya Menjaga Stabilitas Modal Usaha Nurhafifah Amalina; Sumiyarti; Sri Yani Kusumastuti; Nidya Khaeruni
Dirkantara Indonesia Vol. 4 No. 1 (2025): Maret-Agustus 2025
Publisher : PT. Cendekia Sapta Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55837/di.v4i1.139

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Micro, Small, and Medium Enterprises (MSMEs) often face challenges in maintaining business sustainability due to limited financial management skills. To address this issue, a Community Service Program was conducted by the Faculty of Economics and Business, Universitas Trisakti, in collaboration with MSME Rufata located at Gudang Sarinah Pancoran, South Jakarta, in May 2024. The program involved 25 MSME participants and was designed to enhance financial literacy through interactive training. The implementation methods included lectures, group discussions, question-and-answer sessions, and practice exercises covering key topics such as cash management, basic financial recording, budgeting, and strategies to safeguard business capital. Evaluation results indicated a significant improvement in participants’ understanding, as evidenced by higher post-test scores compared to pre-test results. Most participants also reported that the training was beneficial for daily business practices, particularly in applying more systematic financial records and structured budget planning. This program not only improved managerial skills but also contributed positively to business sustainability and the economic stability of the surrounding community.
DAMPAK PERUBAHAN VARIABEL EKONOMI MAKRO TERHADAP KINERJA KEUANGAN BUMN SEKTOR ENERGI Kharisma, Dzulfikar; Sri Yani Kusumastuti
Media Ekonomi Vol. 30 No. 2 (2022): Oktober
Publisher : Lembaga Penerbit Fakultas Ekonomi dan Bisnis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25105/me.v30i2.10684

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This study aims to analyze the impact of macroeconomic variables changes on the financial performance of energy SOE’s such as PT Pertamina (Persero), PT Perusahaan Gas Negara (Persero) Tbk, PT Perusahaan Listrik Negara (Persero). These impacts are projected by using Macro Stress Test model. The results showed that from five macroeconomic variables (GDP Growth, exchange rates, oil price, interest rates, and inflation), only two variables that significantly affected the financial performance of the energy SOE’s, there are exchange rate and oil prince that have positive impact on Pertamina and PGN while at the same time give the negative impact on PLN.
DETERMINASI TINGKAT KEMANDIRIAN FISKAL 62 KABUPATEN TERTINGGAL DI INDONESIA Nurhayati; Sri Yani Kusumastuti; Nur Hidayatullah; Suparyati, Agustina
Media Ekonomi Vol. 30 No. 2 (2022): Oktober
Publisher : Lembaga Penerbit Fakultas Ekonomi dan Bisnis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25105/me.v30i2.14986

Abstract

This study aims to see the determination of regional fiskal independence in 62 underdeveloped districts in Indonesia. This research data was obtained from secondary with a sample of 62 underdeveloped districts in Indonesia from the period 2014-2019. This research uses a Multiple Linear Regression analysis tool with panel data. The test results show that those that have a sign that is in accordance with expectations and statistically significant are economic growth and local revenue with an error rate of 5%, then H1 and H3 are accepted. While the poverty rate has no effect on the fiscal independence of 62 underdeveloped districts in Indonesia, H2 is rejected. The results of this study are expected to contribute to research on regional development and sustainable development in Indonesia, especially for studies on how to reduce the backwardness of districts in Indonesia.
ANALYSIS OF THE EFFECTIVENESS OF THE MONETARY POLICY TRANSMISSION CHANNEL IN INDONESIA WITH A SINGLE TARGET OF INFLATION FOR THE PERIOD 2016:08 - 2022:12 Fadilah, Putri; Kusumastuti, Sri Yani
Media Ekonomi Vol. 31 No. 2 (2023): Oktober
Publisher : Lembaga Penerbit Fakultas Ekonomi dan Bisnis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25105/me.v31i2.18526

Abstract

The purpose of this study is to determine The Monetary Policy Transmission Channel In Indonesia With A Single Target of Inflation For The Period 2016:08 - 2022:12. The research method used the Vector Error Correction Model (VECM) for the period August 2016 until December 2022. This study uses secondary data from the Indonesian Central Statistics Agency (BPS) and CEIC (a company providing financial and macroeconomic indicator data). The results of this study show that inflation responses to the shock of variables in the Monetary Channel, Interest Rate Channel, and Inflation Expectation Channel is not very much. Viewed from the result of the Impulse Response Test and Variance Decomposition, the three channels for monetary policy transmission (monetary channel, interest rate channel, and expectation channel) must be more effectively implemented in Monetary Policy decision-making in Indonesia. The interest rate channel is the most effective channel among the three channels. The results of the Impulse Response test and Variance Decomposition prove that inflation responses to the shock of variables in the Interest Rate channel are the strongest and have the least time lag and variance of those variables. The most suitable variable used for an operational target in an interest rate channel is BI-7-Days-Repo-Rate (BI7DR). Based on comparation of the other two variables (deposit rate and interbank money market rate), the results of the Impulse Response test and Variance Decomposition show that BI7DR shock obtains strong and quick inflation responses.