Claim Missing Document
Check
Articles

Found 110 Documents
Search
Journal : E-JRM

PENGARUH PEMAHAMAN PERATURAN PERPAJAKAN, TARIF PAJAK DAN SANKSI PAJAK TERHADAP KEPATUHAN WAJIB PAJAK UMKM (Studi Pada Wajib Pajak Orang Pribadi Yang Terdaftar di KPP Pratama Malang Selatan) Evi Rahmawati Lazuardini; Jeni Susyanti; Achmad Agus Priyono
E-JRM : Elektronik Jurnal Riset Manajemen e-Jrm Vol. 07 No. 01 Juni 2018
Publisher : UNIVERSITAS ISLAM MALANG

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (690.072 KB)

Abstract

ABSTRACT The purposes of this research are: 1) To analyze the effect of understanding tax regulations on taxpayer compliance Micro, Small and Medium Enterprises (MSMEs). 2) To analyze the effect of tax rate on taxpayer compliance of Micro, Small and Medium Enterprises (MSMEs). 3) To analyze the effect of tax sanctions on taxpayer compliance of Micro, Small and Medium Enterprises (MSMEs). This research uses quantitative research method by using survey research form. The sample of this research is 100 respondents taken by using Purposive Sampling method.The results of this study show that: 1) The understanding of tax laws has a positive and significant impact on compliance of MSMEs taxpayers. 2) The tax rate has a positive and significant effect on the compliance of the MSMEs taxpayer, and 3) Tax sanction has negative and insignificant effect on taxpayer compliance of MSMEs. This result indicates that taxpayer compliance of individuals registered in KPP Pratama Malang Selatan is not affected by tax sanction. Keywords: taxpayer compliance, understanding tax laws, tax rates, and tax sanctions 
Analisis Pengaruh Kinerja Keuangan Terhadap Tanggung Jawab Sosial Perusahaan (Corporate Social Responsibility) Pada Bank Bumn Di Indonesia (Studi Pada Bank Bumn Periode 2010-2019) Wulan Setyo Rini; M Agus Salim; Achmad Agus Priyono
E-JRM : Elektronik Jurnal Riset Manajemen eJrm Vol. 10 No. 01 Februari 2021
Publisher : UNIVERSITAS ISLAM MALANG

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (1015.914 KB)

Abstract

AbstractThe purpose of this study was to analyze the effect of financial performance on the social responsibility of banking companies, especially state-owned banks in Indonesia. The research object is all state-owned banks in Indonesia for the period 2010-2019. The data used are secondary data in the form of financial reports from each bank. The independent variable is financial performance (size, profitability and leverage), while the dependent variable is corporate social responsibility. Data analysis used multiple linear regression analysis. The results of this study indicate that size and profitability have an effect on corporate social responsibility at state-owned banks, while leverage has no effect on corporate social responsibility at state-owned banks in Indonesia.Keywords: Size, profitability, leverage, Corporate Social Responsibility
Pengaruh Disiplin Kerja Dan Kepuasan Kerja Terhadap Kinerja Karyawan Pada Masa Pandemi Covid-19 ( Studi Kasus PT. Karya Mitra Budisentosa Pandaan) Rizky Amelia Husniyah; Jeni Susyanti; Achmad Agus Priyono
E-JRM : Elektronik Jurnal Riset Manajemen eJrm Vol. 11 No. 18 Februari 2022
Publisher : UNIVERSITAS ISLAM MALANG

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (238.437 KB)

Abstract

Abstract This study aims to determine the effect of Work Discipline and Job Satisfaction on Employee Performance Study on employees of PT. Karya Mitra Budisentosa Pandaan.. The type of research used is quantitative research with questionnaire distribution method. The sample in this study were 85 respondents and data processing using the SPSS computer program. This study has met the requirements of validity and reliability. The data analysis used in this study is the classical assumption test, multiple linear regression, hypothesis testing and analysis of the coefficient of determination The variables used in this study are performance variables (the dependent variable), while the independent variables are Work Discipline and Job Satisfaction on Employee performance. The results of this study conclude that the variable work discipline and job satisfaction have a partical effect on employee performance. Keywords: Employee Performance, Work Discipline and Job Satisfaction
PENGARUH KOMPENSASI, KOMITMEN ORGANISASI DAN MOTIVASI KERJA TERHADAP KINERJA KARYAWAN CV. JADE INDO PRATAMA MALANG Khoirul Anwar; Hadi Sunaryo; Achmad Agus Priyono
E-JRM : Elektronik Jurnal Riset Manajemen e-Jrm Vol. 08. No. 02. Februari 2019
Publisher : UNIVERSITAS ISLAM MALANG

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (1072.637 KB)

Abstract

ABSTRACT         This study aims to examine and analyze the effect of compensation, organizational commitment and work motivation on the performance of CV employees. Jade Indo Pratama Malang both partially and together. The population is 130 employees and a sample of 40 people. Data collection through questionnaires. Data analysis in this study uses SPSS version 16. The sampling technique using quantitative methods and data testing techniques used in this study include validity test, reliability test, classic assumption test and multiple linear regression analysis, and testing the research hypothesis.       The results of the analysis show that partially compensation does not have a significant effect on employee performance and organizational commitment does not significantly influence employee performance while work motivation has a significant effect on employee performance. Together, it shows that compensation, organizational commitment and work motivation significantly influence employee performance.Keywords: Compensation, Organizational Commitment, Work Motivation and Employee Performance.
ANALISIS PENGARUH TINGKAT INFLASI, PENDAPATAN GADAI, HARGA EMAS, DAN PAJAK PENGHASILAN TERHADAP PENYALURAN KREDIT PT. PEGADAIAN (PERSERO) INDONESIA Muhammad Ali Murtadho; Jeni Susyanti; Achmad Agus Priyono
E-JRM : Elektronik Jurnal Riset Manajemen e-Jrm Vol. 07 No. 03 Februari 2018
Publisher : UNIVERSITAS ISLAM MALANG

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (795.566 KB)

Abstract

ABSTRACTThis study aims to analyze the influence of variables rate inflation, lien income,gold prices, and income tax on the distribution of mortgage loans PT. Pawnshop(Persero) Indonesia. Hypothesis testing using multiple linear regression analysis,normality test and classical assumption test. The data used is time series data thatis the period 2009-2016. Based on the result of partial analysis of inflation rate(Sig. T equal to 0,104), pawn income (Sig. T sebesasr 0,188), and income tax (Sig.T equal to 0,551) have negative and insignificant effect to mortgage credit. whilegold price (Sig. t equal to 0,040) have a positive and significant effect to thedistribution of mortgage credit. Simultaneously all independent variables affectthe distribution of mortgage loans with Sig value. F of 002.Keywords: mortgage lending, inflation rate, lien income, gold price, income tax,and multiple linear regression.
Pengaruh Firm Size, Growth Opportunity Dan Likuiditas Terhadap Pengambilan Keputusan Hedging (Studi Pada Perusahaan Manufaktur Yang Terdaftar Di Bursa Efek Indonesia Tahun 2016-2018) Via Ainun Nur Habibah; Abdul Kodir Djaelani; Achmad Agus Priyono
E-JRM : Elektronik Jurnal Riset Manajemen eJrm Vol. 09 No. 07 Agustus 2020
Publisher : UNIVERSITAS ISLAM MALANG

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (1314.235 KB)

Abstract

ABSTRACT This study aims to determine the effect of Firm Size, Growth Opportunity, and Liquidity on Hedging decisions in Manufacturing Companies listed on the Indonesia Stock Exchange from 2016 to 2018 . This type of research is a quantitative study and the data used is secondary data in the form of company financial reports. The population of companies used are manufacturing companies listed on the Indonesia Stock Exchange that conduct foreign exchange transactions and hedging . The research sample was obtained by using purposive sampling method , from 38 companies, There are 13 companies that match the criteria that have been determined as samples with a research period of three years. The data analysis technique used in this study is the Logistic Regression method because the dependent variable is dichotomous. Based on the results of the study, it shows that the Firm Size variable proxied by LnTA has no and insignificant effect on the hedging decision , the Growth Opportunity variable which is proxied by Growth has an effect and is significant on hedging decision making , and the Liquidity variable proxied by CR has no effect and is not significant hedging decisions . Keywords: Firm Size (LnTA), Growth Opportunity (Growth), Liquidity (CR), Hedging.
PENGARUH PROMOSI JABATAN DAN KOMPENSASI TERHADAP KINERJA KARYAWAN (Studi Pada PT. Polowijo Gosari Gresik ) Nur Atika Zuchrufillah; Abdul Qodir Djaelani; Achmad Agus Priyono
E-JRM : Elektronik Jurnal Riset Manajemen e-Jrm Vol. 07 No. 03 Februari 2018
Publisher : UNIVERSITAS ISLAM MALANG

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (796.305 KB)

Abstract

AbstractThe study aims is to determine the effect of promotion and compensasion toemployees performance. The sample in this study amounted to 104 respondentsemployees of PT. Polowijo Gosari Gresik. Method data analysis used isquantitative analysis by using test descriptive statistics, normality test, classicalassumption test, linear regression analysis multiple and hypothesis testing.The results of this study showed that the effects of promotion andcompensasion to employees performance at PT. Polowijo Gosari Gresikpartially effect on the performance of employees at PT. Polowijo GosariGresikKeyword: employees performance, promotion, compensation
Pengaruh Sikap Keuangan, Pengetahuan Keuangan, Efikasi Diri Keuangan Terhadap Perilaku Manajemen Keuangan Melalui Pengendalian Diri Sebagai Variabel Intervening (Studi Pada Pelaku UMKM Ekonomi Kreatif Sub Sektor Fashion di Kota Malang pada tahun 2021) Siti Maghfirotul Ummah; Jeni Susyanti; Achmad Agus Priyono
E-JRM : Elektronik Jurnal Riset Manajemen eJrm Vol. 11 No. 14 Februari 2022
Publisher : UNIVERSITAS ISLAM MALANG

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (376.795 KB)

Abstract

AbstractThe creative economy sector is a sector that have the most impact due to in Covid-19 pandemic, namely msmes. Several factors limit msmes in Indonesia, one of which is that people must use the income they earn. It affects financial decisions that are useful in everyday life. Many factors can be obstacles faced by msmes in Indonesia. The purpose of this study was to determine the financial management bevahior of msme actors. This research uses a quantitative approach method with non-probability sampling method. The population used is 150. The data analysis method uses the smartpls program by testing the validity and reliability of the construct, outer model and inner model. The results of the study concluded that financial attitudes had a significant and positive direct effect on locus of control. Pengetahuan Keuangan and financial self-efficacy have an insignificant and direct positive effect on locus of control. Financial attitudes have a significant and direct positive effect on financial management bevahior. Financial knowledge, financial self-efficacy and locus of control have an insignificant and direct positive effect on financial management bevahior. Locus of control is not able to mediate the influence of financial attitudes, financial knowledge and financial self-efficacy on financial management bevahior in fashion sub-sector smes in Malang in 2021.Keywords: Financial Self Efficacy, Locus Of Control, Financial Management Bevahior
ANALISIS PENGELOLAAN KEUANGAN DAERAH TERHADAP KINERJA EKONOMI DAERAH (Studi Kasus Kabupaten Malang 2009-2016) Fella Rizky Kurniawati; M Agus Salim; Achmad Agus Priyono
E-JRM : Elektronik Jurnal Riset Manajemen eJrm Vol. 7 No. 14 Agustus 2018
Publisher : UNIVERSITAS ISLAM MALANG

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (452.894 KB)

Abstract

ABSTRACTRegional financial management is carried out in an integrated system that is realized in the regional income and expenditure budget, which each knows is determined by regional regulation, this research aims to find out and analyze the influence of regional financial management based on regional revenue expenditure and regional financing on the economic performance of the district of Malang. This study uses quantitative research methods using secondary data in the form of notes or documentation and publications from the government. The population in this study is data on budget realization reports and notes on the financial statements of the Malang district government. According to the existing population, sample was chosen by using purposive sampling, namely the target report of the target and realization of the APBD within eight years (2009-2016) and the PDRB value in eight years (2009-2016). The results of this study indicate that regional income has a negative and insignificant impact on economic performance, regional spending has a positive and significant influence on economic performance. Regional financing has a negative and significant impact on regional economic performance.Keywords: regional income, regional expenditure, regional financing, economic performance
Analisis Potensi Kebangkrutan Menggunakan Model Altman Z-Score, Springate S-Score Dan Zmijewski X-Score (Pada Perusahaan Sub Sektor Otomotif Yang Terdaftar Di Bursa Efek Indonesia periode 2016-2019) Annisa Abidah Al-Rahma; M. Agus Salim; Achmad Agus Priyono
E-JRM : Elektronik Jurnal Riset Manajemen eJrm Vol. 10 No. 14 Februari 2021
Publisher : UNIVERSITAS ISLAM MALANG

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (1194.655 KB)

Abstract

ABSTRACTThe purpose of this study is to determine the comparison results of Altman Z-Score, Springate S-Score and Zmijewski X-Score models, and to find out which prediction model is the most accurate prediction of potential bankruptcy in the automotive industry. The dependent variable used in this study is the probability of bankruptcy. In this study, the document data collection method obtained from www.idx.co.id was used. The sampling technique used is targeted sampling. The observation period is from 2016 to 2019. A total of 11 companies sampled. The analysis technology used is the Altman Z-Score, Springate S-Score and Zmijewski X-Score models as hypothesis testing tools, the accuracy level and error rate of which can determine the accuracy of the three models used. According to the analysis results of the Altman Z-Score, Springate S-Score and Zmijewski X-Score models of the automotive sub-industry companies listed on the Indonesian Stock Exchange from 2016 to 2019, the following conclusions can be drawn: The model can be used to predict potential bankruptcy. The most accurate model for predicting potential bankruptcies in the automotive sub-sector is the Zmijewski X-Score model, with an accuracy rate of 91%. Keywords: Bankruptcy, Altman Z score, Springate S score, Zmijewski X score
Co-Authors Abdul Kodir Djaelani Abdul Qodir Djaelani ABS, M Khoirul Adis Fransiska Romadhon Aditya Firmansyah Dimas Riadi Afi Rachmat Slamet Afifah Ardiyanti Pramesti AH. Hifni Ahmad Junaidi Ahmad Nurdin Ainun Rahmatulloh Aisyah Wulandari Akhmad Farikhin Al Amin, Rintan Anastasya Aleria Irma Hatneny Alfin Aulia Rahman Alif Sholahudin Sumantri Alviona Alviona Amalia, Putri Hafida Amalyani, Meifiana Aminulloh, Mohammad Faris Andi Normaladewi Andy Prasetya Budy Nugroho Annisa Abidah Al-Rahma Apriliani Dewi Kurniawati Ari Kartiko, Ari Arini Fitria Mustapita Arsyianto, Muhammad Tody Ashar Ashar Asnawati, Zubaidah Ajeng Asrori Tamam Audi Hani Setiawati Aziz, Achmad Ridwan Abdul Bastomi, Mohamad Desiy Ema Sakiyah Desy Wulandani Dewi Masitah Diajeng Kusuma Wardani Dimas, Moh Fahrezi Dina Alfina Helmania Putri Djaelani, Abdul Qodir Djuariyah Djuariyah Eli Aliyana Enita yuliasari Enjelita, Yayang Erlista, Silfa Eva Ruswinda Evi Rahmawati Lazuardini Fahmi Aldian Yuhanata Fahrurrozi Rahman Farhan Fani Ihsan Fatkhul Akmal Maulana FATMATUL MAS’AMAH Fatmawati Fatmawati Fazzira, Amanda Dilla Fa’jiah, Cholifatul Fella Rizky Kurniawati Fidyani Anura Hidayati Fitrah Khairun Nisa Gita Lestari Hadi Sunaryo Hafidah Hafidah Hamzah Hamzah Hardiani Permata Sari Haryati Haryati Heni Pujiastuti Heri Mohammad Setiawan Hilya Salsabila Ichsanuddin Akbar Atma Saputra Iffatul Masrurah IMRO’ATUS SHOLIHAH Indri Ludyah Irsyada, M Rihal Isma, Viona Aulia Ismail Hidayat Isnaini Firdayanti Istianah Liizzah Ita Athia Itna Ernas Iyan Hidayat Jeni Susyanti Kartika Rose Rachmadi Khalikussabir, Khalikussabir KHOIRUL ANWAR Khoirun Nisa’ Sri Agustin Kurniati Kurniati Lisfatin Nihla Loviana Risca Mandagi M Agus Salim M. Agus Salim M. Agus Salim Al Fathoni M.Agus Salim Maghfirah, Inayatul Mauhibur Rokhman Maulidatun Nikmah Mifthaul Hanan Millaningtyas, Restu Moh. Rizal Mohamad Efendi Mohamad Fathanudin Abas Mohammad Ainul Yaqin Mohammad Hasby Ashshiddiqi Muhammad Agus Muljanto Muhammad Agus Salim MUHAMMAD AGUS SALIM Muhammad Ajye Saputra Muhammad Ali Murtadho Muhammad Ariasa Muhammad Mansur N Rachma N. Rachma Nadia Nor Rohma Nanang Tri Nugroho Nasrudin Islam Neng Lina Sulastri Norliyana Norliyana Nova Ade Fajar Wijaya Nur Atika Zuchrufillah Nur Eni Suhudi Nur Hidayati Nur Mahfudh Febriansyah Nurfarida Nurfarida Nurhidayah Nurhidayah Nurqomaria Nurqomaria Nurus Sofi Olivier, Kevin Pratiwi, Dinda Intan Prayoga, Ahmad Danang Putra, Dicky Pratama Putri, Fira Selfiana Qolbi, Syafira Naurin Rachman, Muchammad Zidane Raden Mohamad Herdian Bhakti Rafi, Syahfri Amirul Rahmat Hidayat Rana, Dhifah Tsabitah Reny Afrevita Restu Millaningtyas Restu Millaningtyas Retno Damayanti Soejoedono Revita Dwi Putri Riza Eka Pratama Rizky Amelia Husniyah Rohmah, Dikri Minatur Rois Arifin Rokhman, Mauhibur Ronny Malavia Mardani Ronny Malavia Mardani Rony Malavia Mardani Rosaliana, Hilda Angeningtyas Rovita Tri Rezeki Rozul, Risky Nada Sania, Nila Alin Saraswati, Ety Satria Putra Utama Silfi Wahyu Firdayanti Sinta Fathiyar Maulida Siti Maghfirotul Ummah Siti Nur Afiyah Soerya Mahatma Wisnoe Subhan Riadi Sulton Sholehuddin, Sulton Sunaryo, Hadi Susanto Susanto Susanto Susanto Susilo, Agung Syahrul Nur Rizky Syamsul Ibad Tanari, Vika Taufiqulhakum, M Fadhila Titian Nurmaulidia TITIN APRIATI Tsania Mutamassikah Biddin Nasir Ulfa Afrianti Umi Haniatul Faridah Uun Nur Laila Via Ainun Nur Habibah Vivin Ulfiantari Agustina Wahyu Irawan Wahyudi, Rochman Wanda Yunita Pramesti Widarko, Agus Wulan Setyo Rini Yesi Umita Sari Yesri Rahma Mediantin Yogi Adetya Kurniawan Yulianah Yulianah Yuni Rahmawati Yusvita Pavita Syamsudin Zakia Ilhami Zulkifli Zulkifli Zuqni Fitri Astuti