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All Journal Neraca Manajemen, Akuntansi, dan Ekonomi Master Manajemen Ekomania
Amrina Yulfajar
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Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Environmental Science Other

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IMPLEMENTASI ETIKA BISNIS DALAM PELAYANAN BIRO UMROH DAN HAJI: STUDI KASUS PADA PT.SAFARI GLOBAL PERKASA Syamsul Aman; Amrina Yulfajar
Ekomania Vol. 10 No. 1 (2023): Agustus 2023
Publisher : Ekomania

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Abstract

This article explains that ethical values are important values that are included as the spirit of business activities. This can be a distinct advantage for the company, and in the end it will be more attractive to grow consumer loyalty. This research is a research that is supported by qualitative and descriptive qualitative methods which aims to explain and describe how business ethics can provide the best service in carrying out the Hajj and Umrah pilgrimages as a very good way of working which is carried out by PT Safari global perkasa. In this study shows the values of business ethics applied by PT. Mighty Global Safari, The first is the values of honesty in every service provided to consumers. Second, humility serves the value of consumers in the form of appreciation and wisdom. Third, the value of keeping promises in serving Hajj and Umrah from what is explained and what has been written to consumers. Finally, the value of responsibility in each implementation in serving consumers.
PENGARUH PERUBAHAN TARIF PAJAK PENGHASILAN TERUTANG BADAN, PROFITABILITAS, LIKUIDITAS DAN UKURAN PERUSAHAAN TERHADAP STRUKTUR MODAL: Studi pada Perusahaan Manufaktur sub sektor industri mamin yang terdaftar di BEI Periode 2020 – 2023 Wulandari, Novianti; Kusuma Adi Rahardjo; Amrina Yulfajar; Taufik Kurniawan
Musytari : Neraca Manajemen, Akuntansi, dan Ekonomi Vol. 7 No. 11 (2024): Musytari : Neraca Manajemen, Akuntansi, dan Ekonomi
Publisher : Cahaya Ilmu Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.8734/musytari.v7i11.5374

Abstract

ABSTRAK Struktur modal ialah perusahaan yang memiliki modal sendiri dan hutang untuk jangka panjang disebut struktur modal. Penulis melihat faktor-faktor yang memiliki dampak pada struktur modal, seperti perubahan tarif pajak, profitabilitas, likuiditas, dan ukuran perusahaan. Sampel penelitian terdiri dari 26 perusahaan manufaktur subsektor industri makanan dan minuman yang terdaftar di Bursa Efek Indonesia (BEI) dari tahun 2020 hingga 2023, dan 17 perusahaan sampel diambil melalui teknik purposive sampling. Studi ini menerapkan metodologi asosiatif. Jenis data dalam studi ini ialah kuantitatif. Bagian dari metode analisis data studi ini ialah penggunaan persamaan analisis regresi linier berganda. Dalam studi ini, struktur modal merupakan variabel dependen, tetapi perubahan tarif pajak, profitabilitas, likuiditas, dan ukuran perusahaan adalah variabel independen. Hasil studi menyatakan bahwa perubahan tarif pajak dan likuiditas berdampak negatif dan signifikan terhadap struktur modal, sedangkan profitabilitas dan ukuran perusahaan berdampak positif dan signifikan. Kata kunci : Pajak, perubahan tarif pajak, profitabiltas, likuiditas, ukuran perusahaan, struktur Modal. ABSTRAK Capital structure is a company that has its own capital and long-term debt called capital structure. The author looks at factors that have an impact on capital structure, such as changes in tax rates, profitability, liquidity, and company size. The research sample consisted of 26 manufacturing companies in the food and beverage industry sub-sector listed on the Indonesia Stock Exchange (IDX) from 2020 to 2023, and 17 sample companies were taken through purposive sampling techniques. This study applies an associative methodology. The type of data in this study is quantitative. Part of the data analysis method of this study is the use of multiple linear regression analysis equations. In this study, capital structure is the dependent variable, but changes in tax rates, profitability, liquidity, and company size are independent variables. The results of the study state that changes in tax rates and liquidity have a negative and significant impact on capital structure, while profitability and company size have a positive and significant impact. Keyword : Tax, changes in tax rates, profitability, liquidity, company size, capital structure.
Persepsi Mahasiwa Magang terhadap Sistem Pelayanan Pajak di KPP Pratama Mojokerto Rafaelani Putri Kristanti; Amrina Yulfajar
MASMAN Master Manajemen Vol. 4 No. 2 (2026): Mei: MASMAN : Master Manajemen
Publisher : Fakultas Ekonomi & Bisnis, Universitas Nusa Nipa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59603/masman.v4i2.1364

Abstract

This study aims to examine how student interns perceive the performance of tax services at the Mojokerto Tax Office (KPP). This study employs a qualitative approach using descriptive methods. Data were collected through interviews with interns assigned to the service division, specifically at the Integrated Service Center (TPT). The interview results indicate that the tax service framework at the Mojokerto Primary Tax Office is viewed positively, is well-organized, and is beginning to evolve toward a modern and digital service approach through CORETAX technology. The shift toward digital services is believed to improve efficiency, streamline the process of obtaining a Taxpayer Identification Number (NPWP), simplify annual tax reporting, and enhance access to additional tax services. Additionally, the quality of service provided by staff was rated as friendly, professional, interactive, and supportive in helping taxpayers understand the service process. Nevertheless, several challenges were noted, including a lack of general awareness among taxpayers regarding digital platforms particularly among older taxpayers increased wait times during the annual tax filing season, and occasional system disruptions that affected service delivery. Based on interview findings, the tax service framework at the Mojokerto Pratama Tax Office is considered fairly efficient, although there is still room for improvement in promoting the adoption of digital services, enhancing service facilities, and creating a more user-friendly system.
Co-Authors Kusuma Adi Rahardjo Rafaelani Putri Kristanti Syamsul Aman Taufik Kurniawan Wulandari, Novianti