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PENGARUH PROFITABILITAS, KEPEMILIKAN KELUARGA DAN CORPORATE GOVERNANCE TERHADAP PENGHINDARAN PAJAK DI INDONESIA Saputra, Made Dana; Susanti, Jeni; Istiarto, Istiarto
Valid Jurnal Ilmiah Vol 16 No 2 (2019)
Publisher : Sekolah Tinggi Ilmu Ekonomi AMM Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (0.272 KB)

Abstract

This study aims to determine the effect of profitability of Family and Corporate Governance to tax avoidance in companies listed on the Indonesia Stock Exchange 2012-2016. The elements of corporate governance contain the proportion of the board of commissioners, and the committee audit, while profitability contains return on assets and family ownership. The sample of this research is property company, real estate, and building construction which listed in Indonesia Stock Exchange year 2012-2014. The sample that is built is not experiencing losses and selected by purposive sampling. Data analysis used multiple regression to test the hypothesis. The results show that Profitability, Family Ownership and Corporate Governance significantly influence tax avoidance
HUBUNGAN EFFICIENCY LEVEL WORKING CAPITAL MANAGEMENT DENGAN RETURN ON TOTAL ASSETS Saputra, Made Dana; Susanti, Jeni
Ekonomi & Bisnis Vol 12, No 1 (2013): Jurnal Ekonomi dan Bisnis
Publisher : Politeknik Negeri Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32722/eb.v12i1.652

Abstract

Abstrak Profitabilitas perusahaan manufaktur di Indonesia dipengaruhi oleh berbagai faktor-faktor keuangan yang yang dapat diukur menggunakan rasio keuangan.Tujuan dari penelitian ini adalah untuk menganalisis apakah variabel-variabel seperti Account Receivable Period, Account Payable Period, Account Inventory Period dan Net Working Capital memiliki pengaruh terhadap profitabilitas perusahaan yang diukur dengan menggunakan return on total assets. Populasi dalam penelitian ini adalah seluruh perusahaan manufaktur sub kelompok barang makanan dan minuman (fod and beverage) yang listing di BEI pada tahun 2007-2010. Sampel diambil menggunakan metode purposive sampling, sehingga didapat 47 perusahaan sebagai sampel. Pengaruh variabel bebas seperti : Account Receivable Period, Account Payable Period, Account Inventory Period dan Net Working Capital terhadap return on total assets diteliti menggunakan metode analisis regresi. Hasil penelitian menunjukkan bahwa ada 3 variabel yaitu Account Receivable Period, Account Payable Period, Account Inventory Period yang memiliki pengaruh signifikan terhadap return on total assets. Sedangkan variabel Net Working Capital tidak berpengaruh signifikan terhadap return on total assets. Hal ini menunjukkan bahwa hanya variabel Account Receivable Period, Account Payable Period, Account Inventory Period saja yang dapat mempengaruhi profitabilitas sedangkan variabel Net Working Capital tidak memiliki pengaruh yang besar dalam pencapaian keuntungan pada perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia pada tahun 2007-2010. Kata Kunci: Account Receivable Period, Account Payable Period, Account Inventory Period dan Net Working Capital terhadap return on total assets Abstract Manufactur company profitability in Indonesia affected by many financial factors that can be measured by using financial ratio. The purpose of this study is to analize whether the variable such as Account Receivable Period, Account Payable Period, Account Inventory period and Net Working Capital had the influence to the company profitability measured by return on total assets. The population of this study is all manufactur company’s food and beverage sub-group listed in Indonesian Stock Exchange (BEI) in 2007-2010 period. Sample obtained with purposive sampling method, so that obtained 47 companies as the sample.The effect of independent variable such as: Account Receivable Period, Account Payable Period, Account Inventory Period and Net Working Capital onreturn on total assetsstudiedwithregression analizing method. The result from this study tells that there are 3 variable Account Receivable Period, Account Payable Period, Account Inventory Period that has the significant influence to the return on total assets. While variable Net Working Capital doesn’t significantly has any influence to the return on total assets. It tells that only Account Receivable Period, Account Payable Period, Account Inventory Period variable that can give an influence the profitability while Net Working Capital variable doesn’t has significant influence to the profit accomplishment in manufactur company that registered in Indonesian Stock Exchange in 2007-2010 period. Keywords: Account Receivable Period, Account Payable Period, Account Inventory Period dan Net Working Capital terhadap return on total assets
Tingkat Kecemasan dan Harga Diri Remaja Terhadap Kesehatan Mental di SMAN 7 Bengkulu Selatan Elnita V, Lestin; Saputra, Zolan; Susanti, Jeni
DAWUH : Islamic Communication Journal Vol. 4 No. 2 (2023): July
Publisher : Yayasan Darussalam Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62159/dawuh.v4i2.1098

Abstract

This study aims to examine the influence of adolescents' levels of anxiety and self-esteem on mental health at SMAN 7 South Bengkulu. This research uses quantitative methods, the data collection technique is by distributing a question-naire of 30 items. The sample studied was teenagers from SMAN 7 South Bengkulu. Data were collected from 103 respondents. This research was ana-lyzed using quantitative analysis using SPSS by testing correlation regression, normality test, reliability test and R Square. Based on the results of this study, it shows the influence of teenagers' anxiety levels and self-esteem on mental health at SMAN 7 South Bengkulu is in the weak category, namely 07.1%.
Pengaruh Laba Akuntansi, Arus Kas Operasi, NPM, Dan ROE Terhadap Return Saham Pada Perusahaan Sektor Barang Konsumen Primer Di BEI Tahun 2020-2023 Pemayun, Tjok Istri Trisna Tari; Susanti, Jeni; Jatiwardani, Dian
Jurnal Maneksi (Management Ekonomi Dan Akuntansi) Vol. 13 No. 4 (2024): Desember
Publisher : Politeknik Negeri Ambon

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31959/jm.v13i4.2590

Abstract

The boycott of products supporting Israel resulted in a decline in the share prices of companies in the Consumer Non-Cyclical sector. This causes fluctuations in stock returns, thus having an impact on investor decision making. To convince investors when faced with macroeconomic phenomena, such as the unpredictable boycott phenomenon, companies must be able to convey good company performance in the hope that there will be a recovery and shares are still worth buying. Therefore, investors need to pay attention to factors to conduct fundamental analysis of company performance. These factors include Accounting Profit, Operating Cash Flow, NPM, and ROE. This study aims to examine the effect of Accounting Profit, Operating Cash Flow, NPM, and ROE on Stock Returns in Consumer Non-Cyclical Sector companies listed on the Indonesia Stock Exchange in 2020-2023. The type of research used in this study is quantitative research. The sampling method used is purposive sampling method. This study analyzes secondary data sourced from www.idx.co.id which is the official website of the Indonesia Stock Exchange with the research period 2020-2023. The data analysis technique uses multiple linear regression analysis. Hypothesis testing was carried out using IBM SPSS Statistic 26 software. The results of the study show that accounting profit and ROE have a positive and significant effect on stock return partially. This indicates that the size of accounting profit is able to circulate positive signals for investors about the company's capabilities and good prospects by issuers. The higher the ROE value of a company, the more it will be able to increase the return on shares in companies in the primary consumer goods sector listed on the Indonesia Stock Exchange for the 2020-2023 period. Meanwhile, operating cash flow and NPM did not have a significant influence on the stock return partially. This is related to the phenomenon of boycotting Israeli-affiliated products in primary consumer goods sector companies in 2023. Simultaneously, accounting profit, operating cash flow, NPM, and ROE have a significant effect on return on shares.
Linking Agriculture and Tourism Through the Strategic Alliance Model: A Pathway to Sustainable Local Economies Susanti, Jeni; Wahyuni, Luh Mei; Astawa, I Putu Mertha
Commercium : Journal of Business and Management Vol. 3 No. 4 (2025): November 2025
Publisher : Indonesian Scientific Publication

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61978/commercium.v3i4.868

Abstract

This research explores the integration of Bali’s agricultural and tourism sectors through a strategic alliance framework as a pathway to sustainable local economic development. It responds to the challenge that the potential synergy between these sectors has not been fully utilized and is increasingly at risk due to land conversion, environmental pressures, and cultural transformation resulting from rapid tourism expansion. The novelty of the study lies in combining three complementary theoretical perspectives, strengthening supply chain relationships, integrating the tourism value chain, and promoting pro-poor tourism—into a single contextually grounded model. Employing a qualitative case study approach, data were collected from 12 key informants and 50 tourists using interviews, focus group discussions, and field observations. The analysis indicates strong market opportunities supported by economic, social, and technological drivers, yet practices across the five alliance components remain disjointed and lack coordination. The proposed model offers a practical contribution by linking theory to application, creating a framework that can improve farmers’ livelihoods, safeguard cultural traditions, and reinforce Bali’s competitiveness as a sustainable tourism destination.