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Analisis Pengendalian Biaya Operasional Pada Pt Midi Utama Indonesia tbk Sudirman Abdi; Maryam Maryam
Economy Deposit Journal (E-DJ) Vol 2 No 1 (2020): Economy Deposit Journal (E-DJ)
Publisher : Fakultas Ekonomi Universitas Indonesia Timur

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (381.687 KB) | DOI: 10.36090/e-dj.v2i1.720

Abstract

Controlling analysis of operational expense at PT Midi Utama Indonesia Tbk. This research aimed to find out controlling of operational expense which is determinated by PT Midi Utama Indonesia Tbk and to find out the things that caused operational expense was not effective and effecient . This research used variance analysis method of operational expense namely an analysis which had a function to compare operational expense that was valued with a real operational expense , so that was able to find out variance of operational expense the big variance was happened to gether with factors the caused to happen avariance so that if the management was able to acquire a feed back in doing controlling with executing of operational expense value in the next year so that the variance is able to handle.
Penerapan Tax Planning Atas Pajak Penghasilan Badan Pada CV. Pemuda Mandiri Food Sudirman abdi; Maryam Maryam
Economy Deposit Journal (E-DJ) Vol 3 No 2 (2021): Economy Deposit Journal
Publisher : Fakultas Ekonomi Universitas Indonesia Timur

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (663.135 KB)

Abstract

This study aims to determine the increase in the efficiency of earnings management in CV. Pemuda Mandiri Food (CV.PMD) by implementing tax planning as an effort to improve earnings management. The type of research used is descriptive qualitative with the use of secondary data, namely financial statements for 2019 and 2020 with a comparative method, namely comparing the company's earnings management before and after the implementation of tax planning. The results show that with the existence of tax planning and systematic financial statement preparation, CV .PMD can increase the company's revenue and achieve the expected target. This tax planning company can improve the efficiency of earnings management and minimize the amount of the company's tax burden which in turn can improve earnings management and company income. By implementing tax planning there are tax savings that occur in the company.
Pengaruh Bauran Pemasaran terhadap Keputusan Pembelian Produk pada PT Wijaya Safetyndo Gas di Kota Makassar Syarifuddin Arief; M. Akhyar; M. Dakhri Sanusi; M. Abduh Idris; Maryam Maryam
AKSIOMA : Jurnal Sains Ekonomi dan Edukasi Vol. 3 No. 2 (2026): AKSIOMA : Jurnal Sains, Ekonomi dan Edukasi
Publisher : Lembaga Pendidikan dan Penelitian Manggala Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62335/aksioma.v3i2.2382

Abstract

This study aims to analyze the effect of product, price, promotion, and distribution on purchasing decisions at PT Wijaya Safetyndo Gas Makassar. Multiple linear regression analysis was employed to examine the influence of these independent variables on purchasing decisions. The data were analyzed using SPSS version 28. The results indicate that the marketing mix variables—product, price, promotion, and distribution—do not have a statistically significant effect on purchasing decisions, either simultaneously or partially. This is evidenced by the F-test significance value of 0.353 and t-test significance values for all independent variables exceeding the 0.05 threshold. Therefore, it can be concluded that the marketing mix does not significantly influence purchasing decisions at PT Wijaya Safetyndo Gas in Makassar City.
Bibliometric Analysis of the Development of Women's Entrepreneurship Literature in Indonesia Loso Judijanto; Arief Yanto Rukmana; Maryam Maryam; Bagus Prabowo; Vera Selviana Adoe
West Science Journal Economic and Entrepreneurship Vol. 3 No. 02 (2025): West Science Journal Economic and Entrepreneurship
Publisher : Westscience Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58812/wsjee.v3i02.1895

Abstract

Women’s entrepreneurship has gained recognition as a critical factor in promoting inclusive economic development, particularly in emerging economies such as Indonesia. This study presents a bibliometric analysis of scholarly publications on women’s entrepreneurship, focusing on trends, thematic structures, and collaboration networks from 2000 to 2025. Using data retrieved from the Scopus database and analyzed through VOSviewer, the study maps co-authorship patterns, co-citation networks, keyword co-occurrence clusters, and temporal evolution of research themes. The findings highlight dominant scholars, countries, and themes such as gender roles, empowerment, entrepreneurial intention, and sustainability. The overlay and density visualizations indicate a growing shift toward system-level and empowerment-related topics in recent years. However, the analysis also reveals underrepresentation of Indonesian research in global discourse. The study concludes by recommending greater international collaboration, diverse methodologies, and deeper contextual engagement to enrich the field and inform effective policy interventions.