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All Journal JURNAL PENDIDIKAN TAMBUSAI Jurnal Riset Bisnis dan Investasi Eastasouth Journal of Positive Community Services
Ismi Fathia Rachmi, Ismi Fathia
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Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Social Sciences

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Kinerja Perekonomian, Profitabilitas dan Penghindaran Pajak: Studi Empiris Perusahaan Pertambangan di Indonesia Rachmi, Ismi Fathia; Heykal, Mohamad; Kartiko, Nafis Dwi
Jurnal Pendidikan Tambusai Vol. 6 No. 1 (2022): April 2022
Publisher : LPPM Universitas Pahlawan Tuanku Tambusai, Riau, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (811.522 KB)

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh kinerja perekonomian dan profitabilitas terhadap penghindaran pajak. Kinerja perekonomian menggunakan proxy pertumbuhan Produk Domestik Bruto dan tingkat inflasi. Profitabilitas sebagai gambaran kinerja keuangan perusahaan menggunakan proxy return on assets, return on equity, dan net profit margin. Variabel kontrol yang digunakan dalam penelitian adalah ukuran perusahaan. Sedangkan penghindaran pajak menggunakan proxy GAAP ETR. Populasi yang digunakan adalah perusahaan sektor pertambangan untuk periode 2017-2020. Metode pengumpulan sampel pada penelitian ini menggunakan purposive sampling. Analisis yang digunakan adalah metode regresi linier berganda data panel. Berdasarkan hasil pengujian dapat disimpulkan bahwa kinerja perekonomian dan profitabilitas secara bersama-sama berpengaruh signifikan terhadap penghindaran pajak. Secara parsial return on assets, return on equity dan pertumbuhan GDP berpengaruh terhadap penghindaran pajak. Sedangkan net profit margin, inflasi, dan ukuran perusahaan tidak berpengaruh terhadap penghindaran pajak.
Kinerja Perekonomian, Profitabilitas dan Penghindaran Pajak: Studi Empiris Perusahaan Pertambangan di Indonesia Rachmi, Ismi Fathia; Heykal, Mohamad; Kartiko, Nafis Dwi
Jurnal Pendidikan Tambusai Vol. 6 No. 1 (2022): 2022
Publisher : LPPM Universitas Pahlawan Tuanku Tambusai, Riau, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/jptam.v6i1.3435

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh kinerja perekonomian dan profitabilitas terhadap penghindaran pajak. Kinerja perekonomian menggunakan proxy pertumbuhan Produk Domestik Bruto dan tingkat inflasi. Profitabilitas sebagai gambaran kinerja keuangan perusahaan menggunakan proxy return on assets, return on equity, dan net profit margin. Variabel kontrol yang digunakan dalam penelitian adalah ukuran perusahaan. Sedangkan penghindaran pajak menggunakan proxy GAAP ETR. Populasi yang digunakan adalah perusahaan sektor pertambangan untuk periode 2017-2020. Metode pengumpulan sampel pada penelitian ini menggunakan purposive sampling. Analisis yang digunakan adalah metode regresi linier berganda data panel. Berdasarkan hasil pengujian dapat disimpulkan bahwa kinerja perekonomian dan profitabilitas secara bersama-sama berpengaruh signifikan terhadap penghindaran pajak. Secara parsial return on assets, return on equity dan pertumbuhan GDP berpengaruh terhadap penghindaran pajak. Sedangkan net profit margin, inflasi, dan ukuran perusahaan tidak berpengaruh terhadap penghindaran pajak.
Pengaruh Net Profit Margin, Return On Asset, Return On Equity, dan Earning Per Share Terhadap Harga Saham di Masa Pandemi Covid-19 (Studi Empiris Pada Perusahaan Publik Sektor Pertambangan di Bursa Efek Indonesia) Kartiko, Nafis Dwi; Rachmi, Ismi Fathia
Jurnal Riset Bisnis dan Investasi Vol. 7 No. 2 (2021): Jurnal Riset Bisnis dan Investasi
Publisher : Jurnal Riset Bisnis dan Investasi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35313/jrbi.v7i2.2592

Abstract

The COVID-19 pandemic has caused disruptions in demand and sales of mining materials. The aftermath of the event affected world mining production. This will certainly affect the Share Price of mining sector companies on the Indonesia Stock Exchange (IDX). This study aims to determine the influence of Net Profit Margin (NPM), Return On Asset (ROA), Return On Equity (ROE), and Earning Per Share (EPS) on Share Prices. The population in this study is mining sector companies registered in IDX period 2020 as many as 49 companies. The data collected comes from the interim financial report data published by IDX every month from March 2020 to December 2020. The analysis method used is multiple linear regression analysis with the help of SPSS 23 software. The results showed that NPM, ROA, ROE, and EPS had a significant impact on the share price.
Diaspora-Based Cultural Diplomacy and Multilevel Governance: Evidence from the 2025 Javanese Diaspora Congress Rachmi, Ismi Fathia; Steelyana W, Evy; Witjaksono, Armanto; WawoRuntu, Ine
Eastasouth Journal of Positive Community Services Vol 4 No 02 (2026): Eastasouth Journal of Positive Community Services (EJPCS)
Publisher : Eastasouth Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58812/ejpcs.v4i02.496

Abstract

This study examines diaspora based cultural diplomacy through the 2025 Javanese Diaspora Congress, focusing on official engagements at the Kraton Ngayogyakarta Hadiningrat and the involvement of the Governor of the Special Region of Yogyakarta. Using a qualitative case study approach, data were drawn from media coverage, official Kraton publications, public statements from the regional government, and direct observation by the authors during the diaspora visit. The findings show that the Javanese diaspora acted as non state diplomatic actors by carrying cultural identity and shared historical narratives across borders. The Governor’s participation provided institutional legitimacy and political recognition for diaspora engagement. The Kraton strengthened symbolic authority, authenticity, and trust, framing the encounter as culturally sanctioned diplomacy rather than mere ceremony. The study highlights how collaboration among diaspora communities, subnational government, and traditional authority produces a distinctive form of subnational diplomacy grounded in cultural legitimacy.
Co-Authors Armanto Witjaksono Kartiko, Nafis Dwi Mohamad Heykal Steelyana W, Evy WawoRuntu, Ine