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EARNING CULTURAL VALUES AS A STRATEGIC STEP TO IMPROVE EMPLOYEE PERFORMANCE Endang Sugiarti; Endah Finatariani; Yasir Terza Rahman
SCIENTIFIC JOURNAL OF REFLECTION : Economic, Accounting, Management and Business Vol. 4 No. 1 (2021): SCIENTIFIC JOURNAL OF REFLECTION: Economic, Accounting, Management, & Business
Publisher : Sekolah Menengah Kejuruan (SMK) Pustek

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37481/sjr.v4i1.270

Employee performance is a reflection of a quality organization. Especially in government institutions, where the main task is public servants. So, having professional employees and integrity is a necessity. This study aims to examine the factors that shape performance, based on organizational values. The qualitative method was chosen as a scientific approach, used to facilitate data collection and analysis. The unit of analysis is an employee of the Religion Ministry of Banten province, with a total sample of 70. The sample technique uses simple random sampling and the research instrument uses a questionnaire. Furthermore, the research data were analyzed using multiple linear regression. The results suggest that the performance of employees in the Ministry of Religion offers more professional work skills. This is intended to make public services more measurable and satisfying to the community.

PERSPEKTIF KARYAWAN : Faktor-faktor yang Mempengaruhi Naiknya Kinerja Hadyati Harras; Endah Finatariani; Purwatiningsih Purwatiningsih
SCIENTIFIC JOURNAL OF REFLECTION : Economic, Accounting, Management and Business Vol. 4 No. 3 (2021): SCIENTIFIC JOURNAL OF REFLECTION: Economic, Accounting, Management, & Business
Publisher : Sekolah Menengah Kejuruan (SMK) Pustek

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37481/sjr.v4i3.341

Along with the times, there has been a shift in the perspective of organizational management, especially the involvement of human resources. In this century, HR is given a high position, including fulfilling satisfaction. This is done, because the owner of the company realizes that progress will only be achieved if HR maintenance is carried out very well. This study is interested in examining how performance is from the employee's point of view. This is intended so that all interests within the company can be accommodated, especially the interests of HR as the spearhead of the company. To follow up this research, a quantitative approach and regression analysis were used. The object of this research is Panin bank employees in South Tangerang City Region. The results of the study indicate that a good compensation system is a factor that greatly affects the increase in performance. The results of the descriptive analysis explain that employees consider compensation to be the core of a million reasons for wanting to work, willing to be ordered, accepting pressure, ready to sacrifice time and energy. So, if all the sacrifices that have been made for a whole month get a high appreciation, in this case the compensation is commensurate, then very good work productivity will be born.

DETERMINASI MOTIVASI HIERARKI MASLOW DALAM MEMPENGARUHI KINERJA DOSEN Endah Finatariani; Yenni Cahyani
SCIENTIFIC JOURNAL OF REFLECTION : Economic, Accounting, Management and Business Vol. 5 No. 3 (2022): SCIENTIFIC JOURNAL OF REFLECTION: Economic, Accounting, Management, & Business
Publisher : Sekolah Menengah Kejuruan (SMK) Pustek

Show Abstract | Download Original | Original Source | Check in Google Scholar

Fulfilling the performance of the tri dharma is not easy, especially in the field of research and community service. Lecturers are not only required to be scientific, but also to contribute energy, time and costs. Therefore, there needs to be a fulfillment of work spirit, so that lecturers always have reasons/motives in achieving the performance of the tri dharma. In fact, this research is to see the possibility of strengthening the performance of lecturers during the implementation of the tri dharma through the five motivational factors initiated by Maslow. In testing the phenomenon, a quantitative method is used, in order to obtain statistical conclusions in the form of estimated values. Furthermore, regression statistics were used as an analytical instrument. The research was conducted at Pamulang University with lecturers as the unit of analysis. The sampling technique uses simple randomness, where research questionnaires are distributed directly to respondents via google form. The results show that, Maslow's five motivational factors have a real/significant contribution to the achievement of performance. This explains that the fulfillment of various sources of work motivation can foster feelings of enthusiasm to achieve better performance. In fact, the most interesting thing from this finding is that lecturer motivation has unique characteristics, because the self-actualization motivation factor is the most dominant variable in the fulfillment of the tri dharma performance.

DESCRIPTIVE ANALYSIS OF HIGHER EDUCATION LEADERSHIP: Character and Ability to Lead Endah Finatariani
AKADEMIK: Jurnal Mahasiswa Ekonomi & Bisnis Vol. 3 No. 1 (2023): AKADEMIK: Jurnal Mahasiswa Ekonomi & Bisnis
Publisher : Perhimpunan Sarjana Ekonomi dan Bisnis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37481/jmeb.v3i1.562

In organizational science, a leader is seen as an embodiment of the organization, because he has the authority to use all available resources, including human beings. Therefore, the impact of the leadership role is very large. In other words, from a managerial perspective, organizations must be careful and thorough in appointing a leader, because the consequences/risks that arise are very large for the achievement of organizational goals. Based on this, this research was conducted to look at the character and leadership abilities of the head of the study program at Pamulang University. To prove this goal, a descriptive quantitative approach is used. The research informants were 75 study program developer lecturers, using a simple random sample technique. The results of the study explained that in general the leadership character of the head of the study program at Pamulang University was democratic, with the advantage of being open to various criticisms, always involving lecturers in decision making, and inviting all lecturers to participate in implementing policies. In addition, the personality of the head of the study program at Pamulang university is humane and religious, so there is no distance in interacting with all existing stakeholders.

Pengaruh Intensitas Modal, Ukuran Perusahaan, Dan Beban Pajak Tangguhan Terhadap Tax Avoidance Zeni Indira Putri; Endah Finatariani
JURNAL PUNDI Vol 7, No 2 (2023)
Publisher : AKBP-STIE "KBP" PADANG

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31575/jp.v7i2.496

Perusahaan Sektor Consumer Non-Cyclicals Di Bursa Efek Indonesia Tahun 2017-2021

PENGARUH STRUKTUR MODAL, UKURAN PERUSAHAAN DAN KEBIJAKAN DIVIDEN TERHADAP NILAI PERUSAHAAN: (Studi Empiris pada Perusahaan Property dan Real estate yang terdaftar di Bursa Efek Indonesia Periode 2017-2022) Giawa, Talenahati; Endah Finatariani
Musytari : Neraca Manajemen, Akuntansi, dan Ekonomi Vol. 7 No. 9 (2024): Musytari : Neraca Manajemen, Akuntansi, dan Ekonomi
Publisher : Cahaya Ilmu Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.8734/musytari.v7i9.5204

ABSTRACT This research aims to determine the influence of Capital Structure, Company Size, and Dividend Policy on Company Value. The study was conducted on property and real estate companies listed on the Indonesia Stock Exchange for the period of 2017-2022. The sample was determined using the purposive sampling method, resulting in a sample of 30. Data analysis techniques used Eviews 9. Based on the test results, this study shows that simultaneously, capital structure, company size, and dividend policy affect company value. This relates to the combination of equity and debt capital structure used by the company to finance its operations and investments. Larger companies may have better access to financial resources, economies of scale, and portfolio diversification. However, size is not a direct guarantee of high company value. Dividend policy can affect company value in several ways. Some investors may expect stable dividends. Keywords: Capital Structure, Company Size, Dividend, Company Value ABSTRAK Penelitian ini bertujuan untuk mengetahui pengaruh Struktur Modal, Ukuran Perusahaan Dan Kebijakan Dividen Terhadap Nilai Perusahaan. Penelitian ini dilakukan pada perusahaan property dan real estate yang terdaftar di Bursa Efek Indonesia Periode 2017-2022. Sampel di tentukan dengan metode purposive sampling, sehingga mendapatkan sampel sebanyak 30. Teknik analisis data menggunakan Eviews 9. Berdasarkan hasil pengujian, penelitian ini menunjukan bahwa secara simultan struktur modal, ukuran perusahaan dan kebijakan dividen berpengaruh terhadap nilai perusahaan. Hal ini berkaitan dengan kombinasi antara struktur modal modal ekuitas dan utang yang digunakan oleh perusahaan untuk membiayai operasi dan investasinya. Secara parsial hasil struktur modal berpengaruh terhadap nilai perusahaan, ukuran perusahaan tidak berpengaruh terhadap nilai perusahaan dan kebijakan dividen tidak berpengaruh terhadap nilai perusahaan. Kata kunci: Struktur Modal, Ukuran Perusahaan, Dividen, Nilai Perusahaan

PENGARUH STRUKTUR, BIAYA OPERASIONAL DAN PERENCANAAN PAJAK TERHADAP PAJAK PENGHASILAN BADAN TERUTANG Apipih Apipih; Endah Finatariani
JURNAL ILMIAH EKONOMI DAN MANAJEMEN Vol. 2 No. 8 (2024): JURNAL ILMIAH EKONOMI DAN MANAJEMEN (JIEM)
Publisher : CV. KAMPUS AKADEMIK PUBLISING

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61722/jiem.v2i8.2314

This research aims to determine the influence of capital structure, operational costs and tax planning on corporate income tax payable partially and simultaneously in property and real estate companies listed on the BEI in 2018-2022. This research is quantitative research. In this study, the sample was taken using a purposive sampling technique based on predetermined criteria so that 11 companies were obtained. The data analysis method was carried out using panel data regression analysis with the help of Eviews version 12. The results of the study showed a partial hypothesis calculation that capital structure did not have a significant effect on corporate income tax payable with a significant level of 0.4240 > 0.05. Operational costs have a significant effect on corporate income tax payable with a significant level of 0.0036 < 0.05. Tax planning does not have a significant effect on corporate income tax payable with a significant level of 0.0782 < 0.05. The results of simultaneous testing or the F test show that capital structure, operational costs, tax planning together influence the corporate income tax payable with an F-count of 3.802099 with a probability of 0.015510 < 0.05.

Pengaruh Kinerja Keuangan, Struktur Modal dan Tax Planning Terhadap Nilai Perusahaan Fatimah, Dewi; Endah Finatariani
JURNAL ILMIAH EKONOMI DAN MANAJEMEN Vol. 3 No. 8 (2025): JURNAL ILMIAH EKONOMI DAN MANAJEMEN (JIEM)
Publisher : CV. KAMPUS AKADEMIK PUBLISING

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61722/jiem.v3i8.6225

This study aims to test and prove the effect of financial performance (ROA), capital structure (DER), and tax planning (ETR) on firm value (PBV). This type of research uses a quantitative approach. The population in this study is properties & real estate companies listed on the Indonesia Stock Exchange in 2019-2023, which is 92 companies. Sampling using a purposive sampling method and obtained a sample of 11 companies, so the number of data obtained with an observation period of 5 years is 55 data. The data analysis technique used in this study is panel data regression processed through Eviews 12. The results of this study indicate that financial performance (ROA) does not affect firm value (PBV) and tax planning (ETR) does not affect firm value (PBV) while capital structure (DER) does affect firm value. Based on the results of the F test, the effect of financial performance (ROA), capital structure (DER), and tax planning (ETR) on firm value (PBV) is acceptable, resulting in a regression model that is suitable for use in this study as a basis for decision making.

PENGARUH PERTUMBUHAN PENJUALAN, TUNNELING INCENTIVE, DAN BEBAN PAJAK TERHADAP TRANSFER PRICING Galuh, Galuh Permata Sari; Endah Finatariani
JURNAL ILMIAH EKONOMI, MANAJEMEN, BISNIS DAN AKUNTANSI Vol. 2 No. 5 (2025): September
Publisher : CV. KAMPUSA AKADEMIK PUBLISING

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61722/jemba.v2i5.1318

Penelitian ini bertujuan untuk mengetahui pengaruh Pertumbuhan Penjualan, Tunneling Incentive, dan Beban Pajak terhadap Transfer Pricing pada perusahaan sektor Consumer Non-Cyclicals yang terdaftar di BEI pada tahun 2019-2023. Populasi dalam penelitian ini adalah perusahaan sektor Consumer Non-Cyclicals yang terdaftar di BEI pada tahun 2019-2023 yaitu sebanyak 129 perusahaan dengan teknik penarikan sampel yang menggunakan metode purposive sampling maka didapat 19 perusahaan sebagai sampel dengan 5 tahun periode penelitian. Maka data yang dianalisis berjumlah 95 data sampel perusahaan sektor Consumer Non-Cyclicals. Data yang digunakan pada penelitian ini adalah data sekunder berupa laporan keuangan dari setiap perusahaan yang telah dijadikan sampel penelitian. Teknik analisis data yang digunakan adalah analisis regresi data panel menggunakan Eviews 12. Variabel yang digunakan dalam penelitian ini yaitu Pertumbuhan Penjualan (X1) sebagai variabel bebas pertama, Tunneling Incentive (X2) sebagai variabel bebas kedua, dan Beban Pajak (X3) sebagai variabel bebas ketiga serta Transfer Pricing (Y) sebagai variabel terikat. Berdasarkan hasil uji hipotesis secara simultan menunjukkan bahwa Pertumbuhan penjualan, Tunneling incentive, dan Beban Pajak secara bersama-sama berpengaruh terhadap Transfer Pricing. Hasil uji hipotesis secara parsial menunjukkan bahwa Pertumbuhan Penjualan berpengaruh positif terhadap transfer pricing, Beban Pajak berpengaruh negatif terhadap Transfer Pricing, sedangkan Tunneling Incentive tidak berpengaruh terhadap Transfer Pricing.

PENGARUH STRATEGI BISNIS, CAPITAL INTENSITY, DAN UKURAN PERUSAHAAN TERHADAP TAX AVOIDANCE Siti Alfiyati Nazmi; Endah Finatariani
JURNAL ILMIAH EKONOMI, MANAJEMEN, BISNIS DAN AKUNTANSI Vol. 2 No. 5 (2025): September
Publisher : CV. KAMPUSA AKADEMIK PUBLISING

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61722/jemba.v2i5.1321

Penelitian ini bertujuan untuk mengetahui pengaruh Strategi Bisnis, Capital Intensity, dan Ukuran Perusahaan terhadap Tax Avoidance pada perusahaan sektor Consumer Non-Cyclicals yang terdaftar di Bursa Efek Indonesia pada tahun 2019 - 2023. Jenis Penelitian pada penelitian ini adalah Penelitian kuantitatif deskriptif dan menggunakan data sekunder laporan keuangan perusahaan sektor Consumer Non-Cyclicals yang terdaftar di Bursa Efek Indonesia pada tahun 2019 - 2023. Populasi penelitian ini adalah perusahaan sektor Consumer Non-Cyclicals yang terdaftar di Bursa Efek Indonesia pada tahun 2019 - 2023 sebanyak 129 perusahaan dengan teknik pemilihan sampel menggunakan purposive sampling dan diperoleh 20 sampel perusahaan dengan 5 tahun periode penelitian. Maka data yang dianalisis berjumlah 100 data sampel perusahaan sektor Consumer Non-Cyclicals yang terdaftar di Bursa Efek Indonesia periode tahun 2019 – 2023. Teknik analisis data yang digunakan menggunakan Analisis Regresi Data Panel dengan bantuan program Eviews 12. Hasil penelitian menunjukkan bahwa variabel Strategi Bisnis, Capital Intensity, dan Ukuran Perusahaan secara simultan berpengaruh terhadap Tax Avoidance, variabel Strategi Bisnis secara parsial berpengaruh terhadap Tax Avoidance, Capital Intensity secara parsial tidak berpengaruh terhadap Tax Avoidance, dan variabel Ukuran Perusahaan secara parsial berpengaruh terhadap Tax Avoidance. Kata Kunci : Tax Avoidance, Strategi Bisnis, Capital Intensity, Ukuran Perusahaan.

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