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All Journal Trikonomika: Jurnal Ekonomi Jurnal Riset Ekonomi dan Bisnis Mahasiswa : Brainy
Dadan Soekardan
Fakultas Ekonomi Universitas Pasundan Bandung
Economics, Econometrics & Finance

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Analisis Lingkungan Perusahaan dan Strategi Perusahaan serta Dampaknya pada Kinerja UMK Batik Soekardan, Dadan; Juju, Undang
Jurnal Trikonomika Vol 11, No 2 (2012): Edisi Desember 2012
Publisher : Jurnal Trikonomika

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Abstract

Trusmi Batik Center of Cirebon is one of Batik producer areas that has been established for many years,but as a matter of fact the number of Batik producer has been decreased and this cause they can not meet the needs of market demand and don’t have integrated competitive strategy among the members of the Batik Center itself hence they don’t have power for sustainable competitive advantage. The research findings indicated that the Batik producer problem nowadays is that the increasing price of raw material, inefficiency of production technique, related institution program hasn’t solve the problem, art and culture that exist in the society, the quality of the raw material supplied, the ability of mediator, and cooperation among the Batik makers.The internal factors that related to the companies environment are: pre-marketing, marketing, post marketing, the lack of capital sources, in adequate capital as well as the lack of efficiency when they encounter lack of capital.The number, skill, and productivity of employees can not support the achievement of the company’s objective. Based on the external environment analysis as well as UMK internal, that a Cooperation Model of Micro and Small Scale Business that market demand orientated is highly needed.This organization is to build the sustainable competitive ability as well as to enhance the business effectivity in order to increase the batik producers income and batik industries.
PENGARUH TUNNELING INCENTIVE DAN GENDER DIVERSITY TERHADAP PENGHINDARAN PAJAK Hidayah, Amalia; Soekardan, Dadan
Brainy: Jurnal Riset Mahasiswa Vol 5 No 2 (2024): Jurnal Riset Ekonomi dan Bisnis Mahasiswa Edisi Desember 2024
Publisher : Fakultas Ekonomi dan Bisnis Universitas Pasundan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23969/brainy.v5i2.119

Abstract

Penelitian ini bertujuan untuk melakukan analisis empiris tentang dampak Gender Diversity dan insentif tunneling terhadap Peinghindaran Pajak pada perusahaan real estate dan properti yang terdaftar di Bursa Efek Indonesia (BEI) antara tahun 2019 dan 2023. Populasi penelitian ini terdiri dari 92 perusahaan properti dan real estate yang terdaftar antara tahun 2019 dan 2023 di Bursa Efek Indonesia (BEI). Metode penelitian membuat sampel sebanyak 50 organisasi yang sesuai dengan persyaratan dengan menggabungkan strategi purposive sampling dengan non-probability sampling. Pendekatan kuantitatif dengan menggunakan metodologi deskriptif dan asosiatif adalah metodologi penelitian yang digunakan. Laporan keuangan dari situs web resmi masing-masing perusahaan dan situs web www.idx.co.id digunakan sebagai data sekunder dalam penelitian ini. Analisis koefisien determinan dan analisis asosiatif. berdasarkan temuan penelitian yang dilakukan pada perusahaan real estate dan properti yang terdaftar antara tahun 2019 dan 2023 di Bursa Efek Indonesia (BEI). Penghindaran pajak berkurang secara signifikan oleh Insentif Tunneling, yang berkontribusi sebesar 14,75%. Penghindaran pajak dipengaruhi secara negatif oleh keberagaman gender, yang mencakup 10,95% dari total.
Pengaruh Enterprise Risk Management Disclosure dan Intellectual Capital Disclosure Terhadap Nilai Perusahaan Abpriendi Mz, Abdi; Soekardan, Dadan
Jurnal Riset Ekonomi dan Bisnis Mahasiswa : Brainy Vol 6 No 2 (2025): Jurnal Riset Ekonomi dan Bisnis Mahasiswa Edisi Desember 2025
Publisher : Fakultas Ekonomi dan Bisnis Universitas Pasundan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23969/brainy.v6i2.151

Abstract

This study investigates the impact of Enterprise Risk Management Disclosure (ERMD) and Intellectual Capital Disclosure (ICD) on Firm Value in property sector companies listed on the Indonesia Stock Exchange (IDX) from 2020 to 2024. Utilizing a quantitative method with a purposive sampling technique, 39 companies were selected from a total population of 94. Data were analyzed through classical assumption tests, simple linear regression, and hypothesis testing (t-test) using secondary data from official annual reports. The results demonstrate that both ERMD and ICD have a significant positive effect on Firm Value, with contributions of 39.94% and 51.98%, respectively. These findings highlight that transparency in risk management and the disclosure of intangible assets are critical drivers in enhancing investor perception and corporate valuation, particularly amid the market fluctuations of the 2020–2024 period.
Co-Authors Abpriendi Mz, Abdi Hidayah, Amalia Undang Juju