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All Journal EKONOMIS : Journal of Economics and Business J-MAS (Jurnal Manajemen dan Sains) International Journal of Engagement and Empowerment (IJE2) International Journal of Applied Finance and Business Studies International Journal of Halal System and Sustainability E-Amal: Jurnal Pengabdian Kepada Masyarakat International Journal of Economics, Business and Innovation Research Harmoni Economics: International Journal of Economics and Accounting
Ayu Esteka Sari
Jurusan Manajemen, STIE Sakti Alam Kerinci, Sungai Penuh, Jambi, Indonesia
Agriculture, Biological Sciences & Forestry Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Health Professions Social Sciences Other

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The Influence of Intellectual Capital Dimension on the Performance of Village Apparatus Deky Hamdani; Fadli Anugrah; Ayu Esteka Sari
International Journal of Economics, Business and Innovation Research Vol. 3 No. 05 (2024): International Journal of Economics, Business and Innovation Research (IJEBIR)
Publisher : Cita konsultindo

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Abstract

This research is entitled The Influence of Intellectual Capital Dimension on the Performance of Village Apparatus. The purpose of this study is to analyze The Influence of Intellectual Capital Dimension on the Performance of Village Apparatus. The sampling technique is by using a full sampling technique with a total of 121 respondents. The type of research used in this study is the survey method, which is a method that aims to collect data with questionnaires. The analysis method used is structural equation modeling (SEM). The conclusion of this study is Human Capital and Organizational capital has a positive effect on Intellectual Capital village apparatus in Pondok City District in Sungai Penuh City. Intellectual Capital and Human Capital has a positive effect on Performance village apparatus in Pondok City District in Sungai Penuh City. But Organizational Capital has no effect on performance village apparatus in Pondok City District in Sungai Penuh City. intellectual capital is a variable that cannot mediate Human Capital and Organizational Capital in the performance of village apparatus.
The Effect of Corporate Tax Policy Reform on Investment Decisions and Profitability of Manufacturing Firms in Indonesia Hariyanti Hariyanti; Ayu Esteka Sari; Toshniyozova Marjona Ikrom kizi
Harmoni Economics: International Journal of Economics and Accounting Vol. 1 No. 1 (2024): February: Harmoni Economics: International Journal of Economics and Accounting
Publisher : International Forum of Researchers and Lecturers

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70062/harmonieconomics.v1i1.402

Abstract

This study examines the impact of tax policy reforms on investment decisions and profitability in Indonesia's manufacturing sector. Using panel data regression analysis over a five-year period, the research analyzes the relationship between tax reforms, investment behavior, and financial performance. The findings show that tax incentives significantly influence corporate investment decisions, with firms receiving tax relief increasing their capital expenditures by 12%. Additionally, these firms experienced a 15% increase in profitability, highlighting the importance of favorable tax policies in boosting firm performance. The study also finds that larger, capital-intensive firms benefit more from tax reforms, suggesting that firm characteristics play a crucial role in determining the effectiveness of tax incentives. The comparison of firms receiving tax relief versus those under standard tax rates further emphasizes the positive effects of tax incentives on investment and profitability. These results align with existing literature, which underscores the critical role of tax policy in promoting investment and long-term economic growth. However, the study also acknowledges certain limitations, including the sample size and the scope of data, and suggests future research should explore the broader effects of tax policies across various industries. The practical implications of the findings are significant for policymakers in Indonesia, as tax reforms can be a powerful tool for fostering economic growth and encouraging corporate investment in the manufacturing sector.
Co-Authors Abdallah, Zachari Albetris Edia Satria Fadli Anugrah Fadli Anugrah Faisal Amri Gampo Haryono Hamdani, Deky Hariyanti Hariyanti Ida Yusnita Ida Yusnita Maryanto Salamah Salamah Siswadhi, Ferry Sudirman Sudirman Toshniyozova Marjona Ikrom kizi Trian Jaka Ronaldo