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All Journal Jurnal Bina Manajemen Jurnal Bina Akuntansi E-Jurnal Akuntansi TSM
Sofia Prima Dewi
universitas Tarumanegara
Economics, Econometrics & Finance Environmental Science Law, Crime, Criminology & Criminal Justice Social Sciences

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Dampak Pertumbuhan Penjualan, Leverage, Ukuran Perusahaan, dan Profitabilitas Terhadap Cash Holding Sufiyati Sufiyati; Liana Susanto; Sofia Prima Dewi; Merry Susanti
Jurnal Bina Akuntansi Vol 9 No 1 (2022): Jurnal Bina Akuntansi Volume 9 Nomor 1 Januari Tahun 2022
Publisher : Sekolah Tinggi Ilmu Ekonomi Wiyatamandala

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52859/jba.v9i1.191

Abstract

This study aims to determine whether sales growth has a negative impact on cash holding,whether leverage has a positive impact on cash holding, whether company size has a positiveimpact on cash holding, and whether profitability has a positive impact on cash holding. Thepopulation is a manufacturing company that is consistently listed on the Indonesia StockExchange during 2016-2019. Purposive sampling was used as a sampling technique. The datais processed using EVIEWS. This study shows that sales growth has a negative impact oncash holding, leverage does not have a positive impact on cash holding, firm size does nothave a positive impact on cash holding, and profitability does not have a positive impact oncash holding.
PENGARUH GAYA KEPEMIMPINAN TERHADAP KINERJA DOSEN MELALUI MEDIASI KEPUASAN KERJA Sufiyati Sufiyati; Sofia Prima Dewi; Merry Susanti
Jurnal Bina Manajemen Vol 11 No 1 (2022): Jurnal Bina Manajemen Volume 11 Nomor 1 September Tahun 2022
Publisher : STIE Wiyatamandala

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52859/jbm.v11i1.261

Abstract

This study aims to find the relationship between leadership style, job satisfaction, and lecturer performance. The questionnaire was distributed to 55 lecturers at the Faculty of Economics and Business using convenience sampling. The data were processed using Partial Least Square-Structural Equation Modeling (PLS-SEM). The results showed that leadership style has a positive effect on job satisfaction, job satisfaction has a positive effect on lecturer performance, leadership style has a negative effect lecturer performance, and leadership style has a positive effect on lecturer performance through job satisfaction.
DETERMINAN KEPATUHAN WAJIB PAJAK: PENGETAHUAN, KESADARAN, DAN MODERNISASI SISTEM Engelina; Sofia Prima Dewi
E-Jurnal Akuntansi TSM Vol. 6 No. 3 (2026): E-Jurnal Akuntansi TSM
Publisher : Pusat Penelitian dan Pengabdian kepada Masyarakat Sekolah Tinggi Ilmu Ekonomi Trisakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34208/ejatsm.v6i3.3410

Abstract

This study aims to analyze the effect of tax knowledge, taxpayer awareness, and the modernization of the tax administration system on individual taxpayer compliance. The background of this study is based on the suboptimal level of taxpayer compliance, which has the potential to affect government revenue, requiring the identification of factors that can improve compliance. This study employs a quantitative approach using primary data obtained through questionnaires distributed to individual taxpayers registered at the Tax Service Office (KPP) Cengkareng. The sample was determined using the Slovin formula with a purposive sampling technique, resulting in 101 respondents. Data analysis was conducted using Structural Equation Modeling-Partial Least Square (SEM-PLS). The results show that tax knowledge, taxpayer awareness, and the modernization of the tax administration system have a positive and significant effect on individual taxpayer compliance. These findings indicate that improving tax literacy, voluntary awareness, and a modern and integrated administrative system are important factors in enhancing taxpayer compliance. The implications of this study contribute to tax authorities in formulating effective policy strategies to improve taxpayer compliance.
Co-Authors Engelina Liana Susanto Merry Susanti Sufiyati Sufiyati