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All Journal Cakrawala Repositori Imwi Quantitative Economics and Management Studies Jurnal Indonesia Sosial Teknologi
Hendrian Hendrian
Universitas Terbuka, Indonesia
Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Environmental Science Law, Crime, Criminology & Criminal Justice Mathematics Social Sciences

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The Effect Of Company Strategies On The Value Of Manufacturing Companies Listed On The Indonesia Stock Exchange In 2018 – 2021 Soni Angga; Said Kelana Asnawi; Hendrian Hendrian
Quantitative Economics and Management Studies Vol. 4 No. 4 (2023)
Publisher : PT Mattawang Mediatama Solution

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35877/454RI.qems1782

Abstract

The problem faced by companies is the use of debt that has been planned not according to plan, in fact many companies actually use debt excessively. The purpose of this research is to find out whether debt policy affects company value. This research was conducted at manufacturing sector companies listed on the Indonesia Stock Exchange in 2018–2021 with a population of 195 companies, the sample used was 75 companies for four years. Thus, the number of samples used in this study was 300. The variable firm value is proxied by (PBV) while the independent variables in this study are debt policy which is proxied (DER and DER2), investment decisions (KI), profitability (ROE), institutional ownership (INST) and economic conditions (KE). The data analysis method used multiple linear regression with SPSS version 26 software. The results showed that the debt policy variable (DER) had a positive and not significant effect on firm value (PBV), and the non-linear effect of debt policy (DER2) had a positive and not significant effect to firm value (PBV). The investment decision variable (IC) has a positive and significant effect on firm value (PBV). The profitability variable (ROE) has a positive and significant effect on firm value (PBV). The institutional ownership variable (INST) has a positive and insignificant effect on firm value (PBV), and the economic condition variable (KE) has a non positive and insignificant effect on firm value (PBV).
Pengaruh Gaya Kepemimpinan dan Lingkungan Kerja Terhadap Kinerja Pegawai Dengan Motivasi Kerja Sebagai Variabel Intervening Di BPS Bengkulu Defri Ariyanto; Etty Puji Lestari; Hendrian Hendrian
Cakrawala Repositori IMWI Vol. 7 No. 2 (2024): 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.v7i02.670

Abstract

Badan Pusat Statistik (BPS) adalah lembaga pemerintah yang berada di bawah kekuasaan langsung Presiden, bertugas untuk melaksanakan fungsi pemerintahan di bidang statistik. Kinerja BPS sangat bergantung pada kinerja setiap karyawan dalam menyelesaikan tugasnya. Dari hasil SAKIP BPS Provinsi Bengkulu menempati peringkat 33 dari total 34 Provinsi yang terdapat di Indonesia pada tahun 2020. Penelitian ini akan menguji pengaruh gaya kepemimpinan dan lingkungan kerja terhadap kinerja pegawai melalui motivasi kerja sebagai variabel intervening. Metode penarikan sampel pada penelitian ini adalah stratified random sampling. Metode analisis yang digunakan pada penelitian ini adalah analisis deskriptif dengan diagram batang dan peta tematik. Metode analisis inferensia pada penelitian ini adalah analisis jalur. Dari hasil analisis deskriptif, BPS Kabupaten Seluma dan BPS Kabupaten Rejang Lebong termasuk kedalam kinerja yang sangat tinggi dan BPS Kabupaten Bengkulu Tengah termasuk kedalam kinerja yang sangat rendah. Hasil menunjukkan bahwa gaya kepemimpinan dan motivasi kerja berpengaruh secara signifikan dan positif terhadap kinerja pegawai baik secara langsung maupun tidak langsung serta gaya kepemimpinan dan lingkungan kerja berpengaruh secara signifikan dan positif terhadap motivasi kerja. Oleh karena itu dapat disimpulkan bahwa lingkungan kerja dan gaya kepemimpinan berpengaruh signifikan positif terhadap motivasi pegawai. lingkungan kerja dan gaya kepemimpinan berpengaruh signifikan terhadap kinerja pegawai. motivasi kerja berpengaruh signifikan terhadap kinerja pegawai. gaya kepemimpinan dan lingkungan kerja berpengaruh signifikan positif terhadap kinerja pegawai melalui motivasi kerja.
The Effect of Tax Incentives, Tax Socialization, and Taxpayer Understanding on Annual Tax Return Reporting in Sampit City Yusuf Effendy Julianto; Hendrian Hendrian; Yohanes Juni Pambelum
Jurnal Indonesia Sosial Teknologi Vol. 5 No. 11 (2024): Jurnal Indonesia Sosial Teknologi
Publisher : Publikasi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59141/jist.v5i11.8768

Abstract

This study aims to determine the influence of tax incentives, tax socialization, and taxpayer understanding on the reporting of Annual Tax Returns in Sampit City. The sample of this study is Taxpayers in Sampit City, Central Kalimantan with 300 respondents. The purposive sampling method is used related to sample selection. The type of quantitative data is used in this study. The results of this research are that there is no significant influence of tax incentives on the reporting of the Annual Tax Return, but tax socialization, and taxpayer understanding have an effect on the reporting of the Annual Tax Return, which means that the existence of tax incentives does not have a significant effect on increasing compliance in reporting the Annual Tax Return, while tax socialization, and taxpayer understanding have a significant effect on increasing compliance in reporting the Annual Tax Return. In conclusion, the implementation of tax incentive policies does not have a positive effect on the reporting of Annual Tax Returns. In this study, no significant positive influence was found between tax incentive policies on MSME Annual Tax Return Reporting. Although all respondents are taxpayers who have reported the Annual Tax Return and some answered that they are aware of the tax incentives, they generally still pay taxes according to the amount of tax they usually pay in the previous months.
Co-Authors Defri Ariyanto Etty Puji Lestari Said Kelana Asnawi Soni Angga Yohanes Juni Pambelum Yusuf Effendy Julianto