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All Journal Jurnal Ilmiah Edunomika (JIE) Jurnal Ekonomi, Bisnis & Entrepreneurship (e-Journal) Majalah Bisnis & IPTEK
Ignatius Oki Dewa Brata
Universitas Widyatama, Bandung
Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Library & Information Science Social Sciences

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Pengaruh Corporate Governance terhadap Kualitas Sustainability Report Erly Sherlita; Ignatius Oki Dewa Brata; R. Achmad Drajat Aji Sujai
JURNAL ILMIAH EDUNOMIKA Vol 8, No 2 (2024): EDUNOMIKA
Publisher : ITB AAS Indonesia Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jie.v8i2.14010

Abstract

This research concerns about the influence of corporate governance on the quality of sustainability reports. In this study, the samples consist of companies included in Kompas 100 over the 2020–2022 timeframe. Based on the research findings, it can be concluded that the quality of Sustainability Reports is negatively impacted by Non-Executive Directors and the Corporate Responsibility Committee, but not negatively impacted by Independent Non-Executive Directors.
The Effect of MSME DTP Final PPh Incentives on the Sustainability of MSMEs in the Covid-19 Pandemic Period: Case Study of MSMEs that register with one of the KPP in the City of Bandung Jihan Ayu Lestari; Ignatius Oki Dewa Brata
Jurnal Ekonomi, Bisnis & Entrepreneurship Vol. 17 No. 1 (2023): Jurnal Ekonomi, Bisnis & Entrepreneurship (e-Journal)
Publisher : Pusat Penelitian dan Pengabdian Pada Masyarakat (P3M) STIE Pasundan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55208/kwez5e61

Abstract

The spread of the Covid-19 Pandemic that hit Indonesia at the end of 2019 caused a downturn in various sectors, especially the economic sector, including MSME players, who experienced a significant decrease in turnover. In order to maintain stability and restore the national economy, the government issued a tax incentive policy (PMK Number 82/PMK.03/2021) to continue to support MSME productivity during the Pandemic. This study aims to determine how much influence the Government-borne Final Income Tax Incentives (DTP) given to MSME actors on the sustainability of MSMEs registered at one of the Primary KPPs in Bandung City during the Covid-19 Pandemic. The method used in this research is explanatory research with a quantitative approach. The data used uses primary data in the form of a questionnaire addressed to taxpayers of MSME actors registered at one of the KPP Pratama in Bandung, which 35 respondents fill in. The study results show a significance value (Sig.) of 0.046 <0.05 in the T-Test test, so the researchers concluded that the DTP Final Income Tax Incentive positively affected the sustainability of MSMEs during the Covid-19 Pandemic. The simple linear regression equation formed is Y = 16.480 + 0.387X with a coefficient of determination of 0.115 (11.5%). This condition means that the dependent variable DTP Final Income Tax Incentive has the ability of 11.5% in explaining the variance on the sustainability of MSMEs, and there is still 88.5% of the variance explained by other independent variable factors. Therefore, it is necessary to have other independent variables, such as Tax Rates, Tax Socialization, and Financial Conditions, to affect the sustainability of MSMEs during the co-19 Pandemic simultaneously.
Impact of Operating Cash Flow on Stock Returns Bonifacius Parlin Sumarlin Malau; Ignatius Oki Dewa Brata
Majalah Bisnis & IPTEK Vol. 13 No. 1 (2020): Majalah Bisnis & IPTEK
Publisher : Pusat Penelitian dan Pengabdian Pada Masyarakat (P3M) STIE Pasundan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55208/fgvrvt38

Abstract

In this research, researchers aspire to examine the theory of whether there is a cash flow effect on stock changes. Stock returns which are used as stock measurement tools are a reflection of market reactions to what happens within the company in terms of fundamentals. Therefore, to measure the fundamental factors that exist within the company researchers utilise operating cash flow. Operating cash flow is seen as being able to represent because operating cash flow data exists in every company. Moreover, hence that the comparison is balanced the researchers choose to use the population of companies in the LQ 45 area. After being tested using simple linear regression, the results are as previously thought that there are influences on the company's Fundamental factors which in this study is the Operating Cash Flow with market factors which in this study represented by Stock Return.
The Effect of Working Capital Turnover on Profitability: Empirical Study of Textile and Garment Companies Listed on The Indonesia Stock Exchange for the 2014-2018 Period Devita Sari; Ignatius Oki Dewa Brata
Majalah Bisnis & IPTEK Vol. 13 No. 1 (2020): Majalah Bisnis & IPTEK
Publisher : Pusat Penelitian dan Pengabdian Pada Masyarakat (P3M) STIE Pasundan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55208/6jw57519

Abstract

Cash flow from operating activities is the amount of cash flow originating from working capital is the right or part owned by the owner of the company indicated in the postal capital (share capital), surplus and retained earnings (S. Munawir, 2010: 19). Profitability is a ratio to assess a company's ability to find profits or profits in a certain period. This ratio can also provide a measure of the level of effectiveness of company management which can be shown from the profits obtained from sales or from investment income (Kasmir, 2015: 22). In this study the authors use quantitative methods, with descriptive research approaches and verification analysis. by using the research method will be known a significant effect between the variables studied so that conclusions that will clarify the picture of the object under study, the sample in this study were 14 companies The analytical tool used in this study uses simple linear regression. Based on the research results, the profitability represented by ROA is influenced by the working capital turnover. Working Capital Turnover does not have a significant effect on Return of Assets.
Co-Authors Bonifacius Parlin Sumarlin Malau Devita Sari Erly Sherlita Jihan Ayu Lestari R. Achmad Drajat Aji Sujai