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All Journal Agora Journal of Economic, Bussines and Accounting (COSTING)
Angela Irena, Angela
Unknown Affiliation
Economics, Econometrics & Finance

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RANCANGAN PANDUAN MUTU DEPARTEMEN HUMAN RESOURCE (HRD) PADA PT. XY Irena, Angela
Agora Vol 3, No 1 (2015): Agora, Jurnal Manajemen Bisnis
Publisher : Agora

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (78.005 KB)

Abstract

Panduan mutu diperlukan oleh suatu perusahaan untuk menghasilkan suatu sistem yang dapat mengkontrol, mengevaluasi dan meningkatkan kualitas kegiatan operasional. Penelitian ini bertujuan untuk mengindentifikasi proses-proses bisnis yang ada di departemen Human Resource (HRD) dan merancang sebuah format naskah panduan mutu bagi PT. XY. Metode penelitian yang digunakan adalah participant observation dengan metode pengumpulan data menggunakan teknik observasi dan wawancara, dan untuk menguji keabsahan data menggunakan teknik triangulasi. Bedasarkan hasil penelitian, didapatkan bahwa PT. XY belum memiliki panduan mutu termasuk di dalamnya Standard Operating Procedure (SOP) sehingga dirancangkan sebuah format naskah panduan mutu bagi PT. XY. Rancangan format naskah panduan mutu ini diharapkan dapat diimplementasikan dan dapat meningkatkan kinerja oleh PT. XY.
THE EFFECT OF PROFITABILITY, SALES GROWTH AND COMPANY AGE ON MINING COMPANIES’ TAX AVOIDANCE Tantono, Jackie; Irena, Angela; Putri, Melati
Journal of Economic, Bussines and Accounting (COSTING) Vol 7 No 4 (2024): Journal of Economic, Bussines and Accounting (COSTING)
Publisher : Institut Penelitian Matematika, Komputer, Keperawatan, Pendidikan dan Ekonomi (IPM2KPE)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31539/costing.v7i5.11538

Abstract

Tax avoidance is usually influenced by various things including profitability, sales growth, and company age. Large profits will result in large tax costs, so management prefers to minimize tax costs by avoiding taxes. The population used in this research is all mining sector companies listed on the Indonesian Stock Exchange which is as much as 63 companies. The sampling technique used is purposive sampling, resulting in 10 companies and a total of 40 samples. The results of the study indicate that Profitability partially has a significant impact on mining sector companies listed on the Indonesia Stock Exchange (IDX). Sales Growth partially has a significant impact on mining sector companies listed on the Indonesia Stock Exchange (IDX). Company Age partially has no significant impact on mining sector companies listed on the Indonesia Stock Exchange (IDX). Profitability, Sales Growth, and Company Age simultaneously have a significant impact on Tax Avoidance in the mining sector companies listed on the Indonesia Stock Exchange (IDX).
Co-Authors Melati Putri Tantono, Jackie