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All Journal Economic Journal of Emerging Markets Jurnal Fakultas Ekonomi : OPTIMAL Jurnal Studi Manajemen Organisasi AGRARIS: Journal of Agribusiness and Rural Development Research Jurnal Ekonomi Pembangunan: Kajian Masalah Ekonomi dan Pembangunan EKOMBIS REVIEW: Jurnal Ilmiah Ekonomi dan Bisnis Jurnal Dimensi Substansi: Sumber Artikel Akuntansi Auditing dan Keuangan Vokasi IJBE (Integrated Journal of Business and Economics) Jurnal Masharif al-Syariah: Jurnal Ekonomi dan Perbankan Syariah Journal of Economic, Bussines and Accounting (COSTING) Jurnal Organisasi Dan Manajemen Jurnal Pendidikan Terbuka Dan Jarak Jauh Jurnal AKSI (Akuntansi dan Sistem Informasi) SEIKO : Journal of Management & Business Owner : Riset dan Jurnal Akuntansi Journal on Education Indonesian Treasury Review: Jurnal Perbendaharaan, Keuangan Negara dan Kebijakan Publik Jurnal Samudra Ekonomi dan Bisnis Aptisi Transactions on Technopreneurship (ATT) Jurnal Bisnis Darmajaya Jurnal Manajemen JURNAL EKSBIS Jurnal Ekonomi Manajemen Sistem Informasi International Journal of Economics Development Research (IJEDR) Jurnal Pajak dan Keuangan Negara (PKN) Enrichment : Journal of Management EKONOMI, KEUANGAN, INVESTASI DAN SYARIAH (EKUITAS) Indicators : Journal of Economic and Business Cakrawala Repositori Imwi Coopetition : Jurnal Ilmiah Manajemen Budapest International Research and Critics Institute-Journal (BIRCI-Journal): Humanities and Social Sciences International Journal Of Science, Technology & Management (IJSTM) EMBISS: Jurnal Ekonomi, Manajemen, Bisnis, Sosial International Journal of Educational Research and Social Sciences (IJERSC) Bahtera Inovasi International Journal of Economics, Management, Business, and Social Science Jurnal Abdimas Bina Bangsa Jurnal Bina Bangsa Ekonomika El-Qish: Journal of Islamic Economics Journal of Financial and Behavioural Accounting COMSERVA: Jurnal Penelitian dan Pengabdian Masyarakat Indonesian Journal of Business Analytics (IJBA) Proceeding of The International Conference on Economics and Business LAWSUIT JURNAL PERPAJAKAN International Journal of Applied Business and International Management Jurnal Ilmiah Ilmu Terapan Universitas Jambi Jurnal Ilmiah MEA (Manajemen, Ekonomi, dan Akuntansi) Jurnal Indonesia Sosial Teknologi International Journal of Management, Entrepreneurship, Social Science and Humanities (IJMESH) International Transactions on Education Technology (ITEE) Economic Development Analysis Journal Al Urwah : Sharia Economics Journal
Etty Puji Lestari
Universitas Terbuka, Indonesia
Religion Aerospace Engineering Agriculture, Biological Sciences & Forestry Arts Humanities Automotive Engineering Biochemistry, Genetics & Molecular Biology Chemical Engineering, Chemistry & Bioengineering Chemistry Civil Engineering, Building, Construction & Architecture Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Earth & Planetary Sciences Economics, Econometrics & Finance Education Electrical & Electronics Engineering Energy Engineering Environmental Science Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Mathematics Mechanical Engineering Social Sciences Transportation Other

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Kesediaan Pegawai Untuk Berbagi Pengetahuan Melalui Sistem Manajemen Pengetahuan Oky Fardiyono; Anita Maharani; Etty Puji Lestari
Optimal: Jurnal Ekonomi dan Kewirausahaan Vol 14 No 1 (2020): Optimal: Jurnal Ekonomi dan Kewirausahaan
Publisher : Fakultas Ekonomi Universitas Islam 45

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33558/optimal.v14i1.2070

Abstract

The Directorate General of Taxes is one of the most vital government institutions, where around 85 percent of the financing of the Republic of Indonesia comes from tax revenue. The Riau Islands Directorate General of Taxes Regional Office, as a new office established since October 2018, certainly needs office instruments and employees who can adapt and learn quickly like other regional offices in order to achieve the tax revenue target. For this reason, increasing the capacity of tax officials must always be increased, one of which is through knowledge sharing. The purpose of this study was to determine whether personal benefit factors, normative considerations, rewards, organizational support, social interaction, levels of empathy, and levels of courage affect the willingness of tax employees to share knowledge. This research was conducted on employees in the Regional Office of the Riau Islands Directorate General of Taxes with a population of 658 people. The sample used was 234 tax employees. The research method used is a quantitative method, namely multiple linear regression. After testing the validity and reliability, the collected data is tested for each variable component of the willingness to share knowledge. The test results show that personal benefits, normative considerations, appreciation, organizational support, social interaction, level of empathy and level of courage affect the willingness of tax employees to share knowledge within the Riau Islands Directorate General of Regional Taxes.
The Influence of Work Discipline, Motivation and Compensation on Employee Work Achievement in the Personnel Agency and Human Resource Development Buru district Kasim Samak; Conchita V. Latupapua; Etty Puji Lestari
Enrichment : Journal of Management Vol. 12 No. 5 (2022): December: Management Science And Field
Publisher : Institute of Computer Science (IOCS)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35335/enrichment.v12i5.898

Abstract

This research was conducted with the aim to find out whether Work Discipline, Motivation and compensation have a partial effect on employees performance at the Employment and Human Resources Development Agency of Buru Regency, Maluku Province, the research method used is causal associative analysis method with quantitative techniques. The data used in this study are primary data and secondary data. The population in this study amounted to 54 people who were all ASN at the Employment and Human Resources Development Agency, Buru Regency, Maluku Province. The sampling method used is saturated or census sampling. The results of this study indicates that Work Discipline, Motivation and compensation simultaneously have a positive and significant effect. The regression transformation coefficient X1 or for the discipline variables is 0.243 with a significance number of 0.026, this value is smaller than α = 5% (0.026 <0.05) and the t- count > t- table value is 2.287 > 1.67356. The coefficient value is positive and partially has a significant effect on work performance (Y). The regression transformation coefficient X2 or for the motivational variables is 0.309 with a significance number of 0.006, this value is smaller than α = 5% (0.006 <0.05) and the value of t- count > t- table is 2.857 > 1.67356. The coefficient value positive and partially has a significant effect on work performance (Y). The regression transformation coefficient X3 or for the compensation variables is 0.267 with a significance number of 0.010, this value is smaller than α = 5% (0.010 <0.05) and the value of t- count > t- table is 2.672 > 1.67356. The coefficient value positive and partially significant effect on work performance (Y).
CAN COMPANY SIZE AND FINANCIAL DISTRESS MODERATE IN SOLVE STOCK RETURNS IN RETAIL SECTOR COMPANIES Deni Sunaryo; Etty Puji Lestari; Siti Puryandani; Hersugondo Hersugondo
Proceeding of The International Conference on Economics and Business Vol. 1 No. 2 (2022): Proceeding of The International Conference on Economics and Business
Publisher : Universitas Kristen Indonesia Toraja

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/iceb.v1i2.133

Abstract

This study discusses the effect of Total Asset Turnover (TATO), Price Earning Ratio (PER) and Times Interest Earned Ratio (TIE) to Stock Return with Company Size and Financial Distrsess as a moderating variable . This research uses the object of Retail sub-sector companies in Southeast Asia for the period 2012-2020. The data collected is secondary data with the documentation method in the form of the company's annual report. The sampling method used in this study using purposive sampling technique and obtained 15 companies with a sample of 135 samples. The analysis technique used is Moderated Regression Analysis (MRA), analysis, multiple linear regression, partial test and simultaneous test. The results of the study partially concluded that Total Asset Turnover has no effect on Stock Return, Price Earning Ratio significant effect on Stock Return, and Times Interest Earned Ratio significant effect on Stock Return . The results of the study simultaneously showed that the F-count value was 3.649 and the F-table was 2.70, meaning that the F-count > F-table or a significant value of 0.015 <0.05. So, Total Asset Turnover, Price Earning Ratio and Times Interest Earned Ratio together (simultaneously) have a significant effect on stock return. The results of the study by Moderated Regression Analysis (MRA) concluded that Company Size and Financial Distrsess does not moderate Total Asset Turnover on Stock Return, Company Size and Financial Distrsess does not moderate Price Earning Ratio to Stock Return, and Company Size and Financial Distrsess does not moderate Times Interest Earned Ratio to Stock Return .
Strategi PDAM Dalam Peningkatan Pelayanan Air Bersih Di Pulau Bunguran Besar Kabupaten Natun Suratmojo Suratmojo; Maulana Mukhlis; Etty Puji Lestari
Journal on Education Vol 5 No 1 (2022): Journal on Education: Volume 5 Nomor 1 Tahun 2022
Publisher : Departement of Mathematics Education

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

Abstract

This research was motivated by the existence of several complaints from the public regarding public services in Natuna Regency, especially in terms of clean water services provided by the Tirta Nusa Regional Drinking Water Company, Natuna Regency. People who are customers still complain about the quality of services provided by PDAM. This can lead to a decrease in the number of customers who are dissatisfied with the services provided. The final objective of this study is to determine the service strategy of the Tirta Nusa Regional Drinking Water Company, Natuna Regency. The type of research used is descriptive qualitative. Data collection techniques used in this study were interviews, observation, and documentation. The data analysis technique used a descriptive analysis model. The results of this study are the service strategy of the Regional Drinking Water Company (PDAM) Tirta Nusa, Natuna Regency in terms of empathy (empathy) employees are less concerned with what customers want. The service felt that it was not what they expected. Especially in terms of water services. The strategy used by PDAM Tirta Nusa in improving service quality is to increase clean water services for the population with a minimum coverage of 80%, PDAM Tirta Nusa can increase income by increasing the quantity and quality of clean water services and maintaining the carrying capacity of the surrounding environment
Analisis Faktor-Faktor yang Mempengaruhi Tax Avoidance Eva Nurul Ramdiani; Tri Gunarsih; Etty Puji Lestari
Owner : Riset dan Jurnal Akuntansi Vol. 7 No. 2 (2023): Research Artikel Volume 7 Issue 2: Periode April 2023
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/owner.v7i2.1367

Abstract

Tax avoidance is one of the main issues that need to be followed up more seriously by various parties, especially the government, so it becomes an important issue to be investigated. This study aims to determine the effect of institutional ownership, corporate social responsibility, profitability, and capital intensity on tax avoidance. In addition, this study investigates whether audit quality moderates the effect of institutional ownership on tax avoidance. The tax avoidance variable in this study is proxied by using the Cash Effective Tax Rate (CETR). The population of this study is consumer cyclical companies listed on the Indonesia Stock Exchange in 2018 – 2020, with a total sample of 66 company data that meet the criteria. The data collection method used is the purposive sampling method. The primary analytical tool in this research is panel data regression analysis. The results showed that institutional ownership, profitability, and capital intensity had no significant effect on tax avoidance. In contrast, CSR has a negative and significant effect on tax avoidance. Audit quality does not moderate effect of institutional ownership on tax avoidance. Audit quality which acts as a form of transparent supervision with accurate disclosure is not a tool that can influence tax avoidance actions.
Analisis Efektivitas dan Kontribusi Pajak Hotel dan Restoran terhadap Pendapatan Asli Daerah Kabupaten Natuna Syuparman Syuparman; Mahyus Ekananda; Etty Puji Lestari
Bahtera Inovasi Vol 6 No 2 (2023): Jurnal Bahtera Inovasi
Publisher : Program Studi Manajemen FEBM UMRAH

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31629/bi.v6i2.5554

Abstract

Original Local Government Revenue is an important indicator in determining the level of regional government independence in the fiscal sector. The higher  Original Local Government Revenue, more independent the region is in managing the existing potential. This study aims to determine how much the level of effectiveness of hotel taxes and restaurant taxes in Kabupaten Natuna and how big their contribution is to the Original Local Government Revenue of  Kabupaten Natuna. The hypothesis put forward in this study that hotel taxes and restaurant taxes have a significant effect on Original Local Government Revenue of  Kabupaten Natuna. The test results from this study the level of effectiveness of hotel and restaurant tax revenue in Kabupaten Natuna  from 2013 to 2020 is categorized as very effective with an achievement rate of more than 100%. The contribution of hotel tax and restaurant tax the Original Local Government Revenue to Kabupaten Natuna  for 2013 to 2020 is very small, with the highest achievement of only 0.84 percent with total revenue of Rp. 3,272,124,202, Partially the hotel tax has a positive effect on Original Local Government Revenue of Kabupaten Natuna, as well as the restaurant tax which has a positive effect on Original Local Government Revenue of Kabupaten Natuna for 2013 to 2020. Simultaneously hotel taxes and restaurant taxes have a positive effect on Original Local Government Revenue of Kabupaten Natuna for 2013 to 2020
Testing The Effect Of Debt To Equity Ratio And Dividend Payout Ratio On Stock Return In The Food Industry And Beverages Deni Sunaryo; Etty Puji Lestari; Siti Puryandani; Hersugondo
Jurnal Manajemen Vol. 13 No. 1 (2023): Jurnal Manajemen
Publisher : Universitas Serang Raya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30656/jm.v13i1.6916

Abstract

This study aims to determine the effect of Debt to Equity Ratio on stock returns, dividend policy on stock returns in Manufacturing Companies Food Sub Sector, And Beverages Listed on the Indonesia Stock Exchange Period 20 17 -20 20. Investors invest in a company to get a return. Before investing, investors need to pay attention to the company's financial performance. The main information needed by investors is accounting information needed to assess investment risk and estimate the rate of return on investment. This research was conducted using quantitative methods. There were 30 companies in this research and 18 companies were taken as a sample using the purposive sampling method—data analysis using SPSS version 25. Based on the partial results of the study, it shows that the Debt to Equity Ratio variable does not affect stock returns. While the dividend policy variable influences stock returns. Meanwhile, based on the simultaneous results, the Debt to Equity Ratio and Dividend Payout Ratio simultaneously affect stock returns. For further research, it is recommended to conduct similar research, which is expected to be able to add or replace other variables besides the variables used in this study with other factors that might influence stock returns such as return on assets (ROA), company size, etc.
The Influence Of Glass Ceiling Perceptions And Organizational Culture On Women's Career Development: The Mediating Role Of Self-Efficacy Ririn Budiarti; Etty Puji Lestari; Mafizatun Nurhayati
Jurnal Indonesia Sosial Teknologi Vol. 4 No. 9 (2023): Jurnal Indonesia Sosial Teknologi
Publisher : Publikasi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59141/jist.v4i9.725

Abstract

This study aims to analyze the mediating role of self-efficacy in the influence of glass ceiling perception and organizational culture on women's career development. The study population was female state civil servants occupying Echelon II, Echelon III, and Echelon IV positions in the Rejang Lebong Regency Government totaling 141 respondents. This study used a survey method with a research instrument in the form of a questionnaire/questionnaire. To certify the validity and reliability of the instrument will be tested through SPSS and data analysis will be carried out with the Partial Least Square-Structural Equation Model (SEM PLS). The results showed that the perception of the glass ceiling did not affect women's career development. Organizational culture positively influences women's career development. Self-efficacy has a positive effect on women's career development. The study found that self-efficacy cannot mediate glass ceiling perceptions of women's career development. However, self-efficacy mediates organizational culture towards women's career development
ANALISIS DAN EFEKTIVITAS PEMUNGUTAN PAJAK DAERAH DI INDONESIA Fiyar Hanto; Reniati Reniati; Etty Puji Lestari
Jurnal Bina Bangsa Ekonomika Vol. 16 No. 2 (2023): Jurnal Bina Bangsa Ekonomika (JBBE)
Publisher : LP2M Universitas Bina Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46306/jbbe.v16i2.400

Abstract

The increase in the realization of the regional tax budget from year to year cannot be used as a guideline in measuring the success of tax collection that has been carried out by local governments. Therefore, it is necessary to calculate the contribution and effectiveness of local taxes and levies so as to assist local governments in measuring the success of collecting local taxes and regional levies. The purpose of this article is to analyze the reconciliation of local tax collection in Indonesia, especially at the Regional Finance Agency of Pangkalpinang City. The method used is quantitative descriptive. The results of this study show that the average level of effectiveness of local tax collection in Pangkalpinang City in 2011-2020 can be categorized as very effective. This Regional Original Revenue is contributed by 4 types of taxes, namely restaurant tax, street lighting tax, land and building rights acquisition duty and land and building tax. Meanwhile, the growth rate of local taxes fluctuates. However, although still relatively effective, improvements are still needed so that tax revenue increases even more
Analisa Pengaruh Rasio Keuangan Terhadap Pertumbuhan Harga Saham Bank Buku IV Yang Terdaftar Di Bursa Efek Indonesia Fralus Dolfy Ellyson; Mahjus Ekananda Sitompul; Etty Puji Lestari
Cakrawala Repositori IMWI Vol. 6 No. 4 (2023): Cakrawala Repositori IMWI
Publisher : Institut Manajemen Wiyata Indonesia & Asosiasi Peneliti Manajemen Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52851/cakrawala.v6i4.409

Abstract

Research on the effect of financial ratios on stock prices has been carried out on various research objects, but specifically examining the effect of financial ratios specifically on the growth of BUKU IV bank stock prices has never been done so that research is needed to reveal what the effect of financial ratios consisting of Net Profit Margin ( NPM), Return On Equity (ROE), Debt to Equity Ratio (DER) and Current Ratio (CR) to the growth of BUKU IV bank stock prices. The research sample was taken from banking companies in the BUKU IV category as many as 7 companies that have been listed on the Indonesia Stock Exchange for the period 2017 to 2019. The sampling method was purposive sampling using secondary data in the form of quarterly financial reports published through the Indonesia Stock Exchange website. The data were analyzed using the E-views econometrics program version 10. through the estimation stages of panel data regression model selection, normality test, heteroscedasticity test, multicollinearity test and then hypothesis testing. The results showed that partially Net Profit Margin (NPM) and Debt to Equity Ratio (DER) had a significant effect on stock price growth, while Return On Equity (ROE) and Current Ratio (CR) did not. significant effect on the growth of BUKU IV bank stock prices. However, simultaneously Net Profit Margin (NPM), Return On Equity (ROE), Debt to Equity Ratio (DER) and Current Ratio (CR) have no effect on the growth of BUKU IV bank stock prices, so there are other independent variables that are not included in the study which affect the growth of stock prices.
Co-Authors AA Sudharmawan, AA Abdul Aziz Achmad Syakir Kurnia Adhi Susilo Adrian Sutawijaya Agus Maya Sari Ahmad Fathoni Akbar, Nur Ardi Fahmi Ake Wihadanto Akhmad Syakir Kurnia Ali Djamhuri Almino Situmorang Anita Maharani Arlian, Ujang Arlian, Ujang Aryana Satrya Asiah Asiah Caroline Caroline Caroline Caroline Caroline Ceacilia Srimindarti Ceacilia Srimindarti Ceasilia Srimindarti Conchita V. Latupapua Defri Ariyanto Deni Sunaryo Deni Sunaryo Deni Sunaryo Deni Sunaryo, Deni Diah Utami Rahayu Diki Dimas Puja Kuswara Eko Dwiyanto Erlambang Budi Darmanto Etik Ipda Riyani Etik Ipda Riyani, Etik Ipda Riyani Etty Soesilowati Eva Nurul Ramdiani Evi Aisah Tresnaningsih Fatia Fatimah Fiyar Hanto Fletcher, Eamon Fralus Dolfy Ellyson Ginta Ginting Gunoro Nupikso Hafni Ratna Indah Hendrian Hendrian Hersugondo Hersugondo Hersugondo Hersugondo Hersugondo Hety Budiyanti Hety Budiyanti, Hety Hidayah, Zainur Hidayattulloh, Wakhyu Hutagaol, Ucok Tua Ganda Hasudungan Ibrahim, Mukdad Ida Ayu Putu Sri Widnyani Ika Barokah Suryaningsih Intiyas Utami Ismail, Muhammad Iqbal Al-Banna Ismulyaty, Sri Julianto Agung Saputro Jumadi Jumadi Kasim Samak Khalid, Abdul Komang Ayu Nadya Suhita Lestari Kuniawati, Tri R. Kurnia, Achmad Syakir Kurnia, Randy Kuswara, Dimas Puja Lase, Sepandil Laras M. Farhan Al Ja'fary Mafizatun Nurhayati Mahjus Ekananda Maria Lourdesta Febriana Maulana Mukhlis Melinda Handayani Moh Abdul Basir Muhammad Afif Muhammad Andi Juprianto Mulya E Siregar Nessa, Digusia Nupikso, Gunoro Nurussaumi Oky Fardiyono Olina Theresia Prasuadha, Mufty Achyar Prentha, Rafid Primayesa, Elvina Pupung Purnamasari Purnama, Egis Tubagus Purnama, Egis Tubagus Raharjo, Suko Basuki Wibowo Tunggul Ramdany Ramdany Ratnaningsih, Tri Kurniawati Ratnasari, Sri Langgeng langgeng Reniati Reniati Retnaningsih, Tri Kurniawati Richmond Faithful Ririn Budiarti Rizky, Roisman Ronal Aprianto Rudi Setiawan Rustam Rustam Sadan Said Kelana Asnawi Sifriyani, Sifriyani Siti Nurlaila Siti Puryandani SITI PURYANDANI Siti Puryandani Sri Astuty Sri Astuty Sri Ismulyaty Sri Langgeng Ratnasari Srimindarti, Ceasilia Sucihatiningsih Dian Wisika Prajanti Suhita Lestari, Komang Ayu Nadya Sultan Sultan Sunaryo, Deni Suranto Suranto Suratmojo Suratmojo Syuparman Syuparman Taufani Chusnul Kurniatun Tri Gunarsih Tri Kurniawati Retnaningsih Trisnadi, Asih Widhi Utama, Fikri Rizki Wahyu Setyo Budi Susilo Wandah Wibawanto Wati, Lela Nurlaela Yohanes Christian Mongan Yudhistira Ardana Yudhistira Ardana Yudhistira Ardana