Claim Missing Document
Check
Articles

Found 2 Documents
Search

ANALISIS PERBEDAAN ABNORMAL RETURN DAN TRADING VOLUME ACTIVITY SEBELUM DAN SESUDAH PERISTIWA PENETAPAN UNDANG-UNDANG TAX AMNESTY I Komang Wisnu Wardhana; Hermanto Hermanto; I Nyoman Nugraha AP
JMM UNRAM - MASTER OF MANAGEMENT JOURNAL Vol. 10 No. 3 (2021): JMM September 2021
Publisher : Master of Management, Mataram University

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (1183.499 KB) | DOI: 10.29303/jmm.v10i3.661

Abstract

The purpose of this study was to determine the difference in the average abnormal return and trading volume activity before and after the enactment of the tax amnesty law on the LQ-45 index. The type of data used in this study is secondary data with data collection techniques using the documentation method. Determination of the sample in this study using purposive sampling method with certain criteria so as to obtain 45 samples. The analytical technique used in this research is paired sample t-test with an observation period of 10 days. The results of this study indicate that: (1) There is no difference in the average abnormal return before and after the enactment of the tax amnesty law. (2) There is no difference in the average trading volume activity before and after the enactment of the tax amnesty law. 
Influence Providing additional income Employees ( TPP ) on Performance Through Employee Job Satisfaction At the Regional Financial and Asset Management Agency (BPKAD) Bima City Iwan Setiawan; Hermanto Hermanto; Heriani Heriani; Syati Irawati; Reza Fitriansyah
Asian Journal of Management, Entrepreneurship and Social Science Vol. 4 No. 03 (2024): August Asian Journal of Management Entrepreneurship and Social Science ( AJMES
Publisher : Cita Konsultindo Research Center

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

Abstract

The amount of Employee Additional Income (TPP) depends on regional financial capacity, whereas previously the amount was determined by the central government. Before the implementation of the TPP honorarium was received based on the amount of time the output was worked on, the TPP was more about equal distribution according to group and class of position. This study aims to examine how Additional Employee Income (TPP) influences performance via job satisfaction among employees of the Bima City Regional Financial and Asset Management Agency (BPKAD). The research employs a quantitative approach with associative research methods. A total of 61 employees from Bima City BPKD participated in the study in 2024. Data was collected using a questionnaire based on a Likert scale. The analysis was conducted using Structural Equation Modeling (SEM) with the Partial Least Square (PLS) method. The findings revealed that Additional Employee Income (TPP) did not significantly impact the performance of Bima City BPKAD employees. TPP is awarded based on output, yet the level of output produced does not influence the amount of TPP received. Consequently, this does not significantly affect employee performance. However, Additional Employee Income (TPP) positively and significantly influences the job satisfaction of Bima City BPKAD employees. Furthermore, job satisfaction has a positive and significant effect on the performance of these employees. As job satisfaction increases, so does employee performance. Additionally, TPP significantly affects performance through job satisfaction among Bima City BPKAD employees, indicating that TPP will be effective if employee job satisfaction rises, subsequently enhancing work discipline, responsibility, and productivity. The government needs to pay attention to assessment indicators as a condition for obtaining additional employee income based on quality and quantity as well as the timeliness of output. The higher the quality and quantity of output produced, the higher the TPP received.