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PENGARUH KEBIJAKAN UTANG, LIKUDITAS, INTENSITAS PERSEDIAAN TERHADAP AGRESIVITAS PAJAK Laras Pangesti; Endang Masitoh W; Anita Wijayanti
E-Mabis: Jurnal Ekonomi Manajemen dan Bisnis Vol 21, No 2 (2020): Oktober
Publisher : Faculty of Economics and Business, Universitas Malikussaleh

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (407.336 KB) | DOI: 10.29103/e-mabis.v21i2.488

Abstract

This study aims to determine the effect of Debt Policy, Liquidity, Inventory Intensity on Tax Aggressiveness. With secondary data from the financial statements of mining sector companies listed on the Stock Exchange in 2016-2018, using 40 respondents and purposive sampling methods, namely (1) Manufacturing Companies that have been listed on the Indonesia Stock Exchange that have submitted financial reports as of 31 December according to the study period. (2) Companies that submit complete data. (3) Using the Dollar in its financial reporting. (4) Has an ETR value between 0-1. (5) Companies that have never suffered losses during the study period. The analysis technique uses multiple linear regression with SPSS version 18. The results of this study indicate (1) Debt Policy has an effect and significant effect on tax aggressiveness, (2) Liquidity has no effect on tax aggressiveness, 2) Inventory intensity has no effect on tax aggressiveness. Benefits of research, (1) For practitioners, input for investors in investing in the capital market is also a reference to make a healthy company with this research. (2) For Theoretical, Add insight into Debt Policy, Liquidity, Inventory Intensity and Tax Aggressiveness.
Pengaruh Penerapan Sistem Informasi Akuntansi Dan Integritas Terhadap Kinerja Karyawan Aghlul Jannatun; Endang Masitoh W; Rosa Nikmatul Fajri
Ekonomis: Journal of Economics and Business Vol 5, No 1 (2021): Maret
Publisher : Universitas Batanghari Jambi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33087/ekonomis.v5i1.290

Abstract

This study attempts to examine and analyse the effects application of Accounting information system (AIS) and integrity to employee performance . The population of the research is all employees of Amil Zakat Institution Yatim Mandiri in 2020. The testing of hypotheses in this research using multiple linear regression analysis with t test, F test  and the coefficient of determination (Adjusted R2). The sample collection method in this study is purposive sampling. Based on the research , it is know  application of Accounting information system (AIS) influences in employee performance. The better application of Accounting information system (AIS) will be also improve employee performance. The integrity influences in employee performance, with the integrity owned by employees to improve employee performance in finishing work responsibilities.
Analisis strategi manajemen PT. Derma Kusuma Artha dalam mengembangkan usaha Widyaningsih Widyaningsih; Endang Masitoh W; Purnama Siddi
Jurnal Akuntansi, Keuangan, dan Manajemen Vol. 1 No. 4 (2020): September
Publisher : Penerbit Goodwood

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35912/jakman.v1i4.39

Abstract

Purpose: This study aims to analyze the capital budgeting and business feasibility of PT DKA and its development strategy. Research methodology: This research was a qualitive research with a case study approach. The data collection method used was survey research by estimating the project costs, sales data, organizational structure and assignments for each section. The analyzed aspects were the market and its marketing, the management and its organization, and also the financial by using NPV and IRR measurement. The analysis SWOT was for market aspect and its marketing. Results: The business development plan which conducted by PT DKA is based on the market aspect and its marketing, the management and its organization also the financial aspect. The development business strategy in the market and marketing aspect which conducted by PT DKA is the alternative strategy of SWOT analysis. Limitations: The limitiations of this research were not all of the business feasibility aspects were analyzed. In addition it was only conducted at PT DKA. Contribution: This research contributes to affirm that the business is appropriate also as an alternative reference for business negotiation, especially with the investors. Keywords: Business development, NPV, IRR