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All Journal Primanomics : Jurnal Ekonomi & Bisnis eCo-Buss eCo-Fin Global Accounting : Jurnal Akuntansi NEAR: Jurnal Pengabdian kepada Masyarakat
Rina Aprilyanti
Universitas Buddhi Dharma
Humanities Chemistry Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Health Professions Languange, Linguistic, Communication & Media Library & Information Science Nursing Public Health Social Sciences Transportation Other

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Journal : eCo-Buss

 1 
Analysis of the Compliance Level of Micro, Small and Medium Enterprises Taxpayers after the implementation of Government Regulation Number 23 of 2018 Trisnanty Isna Edy; Lia Dama Yanti; Rina Aprilyanti; Suhendar Janamarta
eCo-Buss Vol. 3 No. 3 (2021): Worklife
Publisher : Komunitas Dosen Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32877/eb.v3i3.203

Abstract

Tax has an important role in realizing government programs for the welfare of the people, for this reason the government tries to encourage potential compliance of taxpayers for Micro, Small and Medium Enterprises to increase the amount of regional income through various policies issued by the Directorate General of Taxes so that tax revenue targets can be achieved. This study aims to determine the level of taxpayer compliance of Micro, Small and Medium Enterprises with the independent variables used are knowledge of taxation, understanding of tax regulations and awareness of taxpayers. The research sample was using purposive sampling technique taken and obtained as many as 67 respondents who were used as samples. The data analysis technique used classical assumption test, hypothesis test and data analysis. The results of data processing showed variable tax knowledge has a value of t count 2,034> 1,998 t table, variable understanding of tax laws has value t 2,293> 1,998 t table and taxpayer awareness variable has a value of t count 2,084> 1,998 t table F test simultaneous test results on the significant value of 0.000> 0.05 with f value count 28 299> 2.75 f table so that we can conclude the independent variables jointly significant effect on tax compliance
The Influence of Corporate Social Responsibility and Company Values on the Welfare of People's Lives Suhendar Janamarta; rina aprilyanti; Lia Dama Yanti; Jenni Jenni
eCo-Buss Vol. 4 No. 2 (2021): eCo-Buss
Publisher : Komunitas Dosen Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32877/eb.v4i2.255

Abstract

This study aims to determine: (1) the effect of corporate social responsibility on the welfare of people's lives. (2) The influence of corporate values on the welfare of the community. (3) The influence of corporate social responsibility and company value on the welfare of the community. The sample of this research is based on social responsibility in the Property sector in 2018-2020 using the purposive sampling method. There are 17 companies in 2018-2020 that meet the criteria as research samples. The method of analysis in this study is multiple regression analysis. The results of this study indicate that the disclosure of corporate social responsibility has a positive effect on the welfare of people's lives. The value of the company does not have a positive effect on the welfare of people's lives
Pengaruh Profitabilitas, Likuiditas, Ukuran Perusahaan, Leverage dan Pertumbuhan Penjualan Terhadap Nilai Perusahaan (Studi Empiris Pada Perusahaan Manufaktur Sub Sektor Makanan dan Minuman Yang Terdaftar di Bursa Efek Indonesia Tahun 2016 – 2020) Claudia Veronica; Rina Aprilyanti; Jenni Jenni
eCo-Buss Vol. 4 No. 3 (2022): eCo-Buss
Publisher : Komunitas Dosen Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32877/eb.v4i3.362

Abstract

Riset ini ditujukan guna menilai keterkaitan antara profitabilitas, likuiditas, ukuran perusahaan, leverage dan pertumbuhan penjualan pada nilai perusahaan pada perusahaan manufaktur subsektor makanan dan minuman yang tercatat di Bursa Efek Indonesia tahun 2016 – 2020. Jenis riset yang dipergunakan didalam riset ini ialah riset kuantitatif. Penentuan sample memakai purposive sampling dimana didapat sample 14 perusahaan. Teknik analisis data menggunakan IBM SPSS Statistics 25. Uji yang dipergunakan ialah statistik deskriptif, uji asumsi klasik, analisis regresi linear berganda dan uji hipotesis. Hasil riset memperlihatkan bahwa profitabilitas dan leverage memiliki keterkaitan yang positif signifikan pada nilai perusahaan, likuiditas dan pertumbuhan penjualan memiliki keterkaitan yang negatif signifikan pada nilai perusahaan, ukuran perusahaan tidak memiliki keterkaitan pada nilai perusahaan. Sedangkan, secara simultan profitabilitas, likuiditas, ukuran perusahaan, leverage dan pertumbuhan penjualan memiliki keterkaitan yang signifikan pada nilai perusahaan
Pengaruh Beban Pajak, Kepemilikan Asing Dan Mekanisme Bonus Terhadap Keputusan Melakukan Transfer Pricing Pada Perusahaan Indeks LQ 45 Yang Terdaftar Di Bursa Efek Indonesia (BEI) 2016-2020 JOSE LORENSIUS; Rina Aprilyanti
eCo-Buss Vol. 5 No. 2 (2022): eCo-Buss
Publisher : Komunitas Dosen Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32877/eb.v5i2.410

Abstract

Tujuan pelaksanaan riset ini yaitu guna melakukan pengujian kepemilikan asing, beban perpajakan, mekanisme bonus apakah dalam penelitian ini memiliki pengaruh kepada transfer pricing dalam perusahaan indeks LQ 45 yang terdaftarkan pada Bursa Efek Indonesia (BEI) di 2016-2020. Metode purposive sampling merupakan metode pengumpulan data yang dipakai pada kegiatan meneliti ini. Teknik menganalisis datanya, mempergunakan regresi linier berganda. Sample dalam penelitiannya ini di ambil perusahaan indeks LQ 45 yang terdaftar pada BEI yang berjumlah sample 11 perusahaan dari 45 perusahaan yang telah memenuhi krtiteria tertentu dalam penelitian ini. Riset ini menggunkan data sekunder yaitu laporan keuangan perusahaan indeks LQ 45 yang terdaftar dalam BEI dengan laman www.idx.co.id. Variabel pada kegiatan meneliti ini yakni Beban Pajak, Kepemlikan Asing, Mekanisme Bonus dan Transfer Priing. Pengelohan data dalam riset ini mempergunakan aplikasi Statistical Package for the Social Sciences (SPSS) Versi 25. Hasil menganalisis riset yang sudah dilaksanakan, berkesimpulan yaitu beban pajak membawa pengaruh kepada keputusan Transfer Pricing, Kepemilikan Asing membawa pengaruhnya kepada keputusan Transfer Pricing, Mekanisme Bonus membawa pengaruh kepada keputusan Transfer Pricing dan dengan bersimultan Beban Pajak, Kepemilikan Asing dan Mekanisme Bonus membawa pengaruh kepada keputusan Transfer Pricing.
Analisis Faktor Penentu Kemandirian Kewirausahaan Inklusif Penyandang Disabilitas: Studi Pada Kota Tangerang Propinsi Banten Lia Dama Yanti; Vivin Hanitha; Rina Aprilyanti; Citrawati Jatiningrum
eCo-Buss Vol. 5 No. 1 (2022): eCo-Buss
Publisher : Komunitas Dosen Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32877/eb.v5i1.506

Abstract

Inclusive entrepreneurship in Indonesia is one of the strategic issues that is the government's priority target. Inclusive business independence through Micro, Small and Medium Enterprises (MSMEs) with disabilities is believed to be one of the solutions to increase the productivity and welfare of persons with disabilities. The purpose of this study is to analyze the determinants of entrepreneurial independence in inclusive businesses for persons with disabilities in the city of Tangerang. This study uses the statistical analysis method of probit regression and multiple linear regression and interview results. The results reveal that several factors influence inclusive entrepreneurship where evidence shown that expertise or skill of disabilities, information access and social support are the most important factors. In addition, inclusive microfinance and digital marketing for persons with disabilities have also proven significant in increasing business independence. This finding has contribute to the government in providing policies and regulations for the entrepreneurial of MSMEs for people with disabilities in Indonesia
Co-Authors Agus Kusnawan Alvianes Albert Santosa Benyamin Immanuel Chintya Herindra Citrawati Jatiningrum Claudia Veronica Emansari Zalukhu Jenni Jenni JOSE LORENSIUS Lia Dama Yanti Limajatini Limajatini Rini Novianti Suhendar Janamarta Suhendri Suhendri Surachmat Wijaya Suryadi Winata Trisnanty Isna Edy Veronica Yonita Virhan Vivin Hanitha Yoland Lastiawan Yovin Prayoga Yunia Oktari