NURCAHYO DARMAWAN, ARI
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Implikasi Manajemen Laba Dan Leverage Terhadap Aplikasi Tax Avoidance NURCAHYO DARMAWAN, ARI; LUCY KRISTIAN, ERIVINA
JOURNAL KOPERASI DAN MANAJEMEN Vol 5 No 01 (2024): JOURNAL KOPERASI DAN MANAJEMEN
Publisher : STIEKOP MALANG PRESS

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Abstract

      This research aims to determine and analyze the influence of company size, profitability, leverage, and earnings management on tax avoidance simultaneously and partially, as well as the influence of political connections as a moderating variable in mining companies listed on the Indonesia Stock Exchange (BEI). The population in this study are companies listed in the mining sector on the Indonesia Stock Exchange (BEI) for the period 2020–2021. The sample in this study uses a saturated sampling technique (census), so a population of 47 companies will be used as the total sample for 12 consecutive years., respectively, so that the total observations are 478 companies. The results of hypothesis testing prove that company size, profitability, leverage, and earnings management simultaneously have a significant effect on tax avoidance. Partially, company size has a positive and insignificant effect on tax avoidance; profitability and leverage have a significant positive effect on tax avoidance; and earnings management has a negative and insignificant effect on tax avoidance. Political connections are significant in moderating profitability through tax avoidance, and political connections are not significant in moderating company size, leverage, or earnings management through tax avoidance.
Analisis Kelayakan Harga Saham Melalui Analisis Fundamental Dan Tekhnikal Pasar Modal Syariah NURCAHYO DARMAWAN, ARI; AMIR MAS'UD, ANUDIYAN
JOURNAL KOPERASI DAN MANAJEMEN Vol 5 No 02 (2024): JOURNAL KOPERASI DAN MANAJEMEN
Publisher : STIEKOP MALANG PRESS

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The purpose of the research is to determine the stock price assessment in a company and also to see what the public buys the stock from it. However, in this case, one must analyze what is in the stock, such as fundamentals and technicals. Fundamentally in terms of stocks used are the IHSG and also its trading volume. Fundamental analysis itself determines stocks and also pays attention to calculating factors in competition in their business. Fundamental analysis is a security that is below or above the determining price. Meanwhile, technical analysis is a behavior that is depicted in a graph to determine the stock price and also to monitor the rise and fall of traders in stocks. In determining the stock price assessment, a company must be able to determine or find out in advance the value of the company, how to increase its market capital and see the stock value that tends to increase.
STRATEGI PENGEMBANGAN SUMBER DAYA MANUSIA PENINGKATAN COMPETIFIVE ADVANTAGE NURCAHYO DARMAWAN, ARI; YUSWANTO NUGROHO, ARIEF
JOURNAL KOPERASI DAN MANAJEMEN Vol 6 No 01 (2025): JOURNAL KOPERASI DAN MANAJEMEN
Publisher : STIEKOP MALANG PRESS

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    Purpose – The strategic development of human resources is crucial for enhancing competitive advantage. By focusing on targeted training, skill development, and talent management, organizations can cultivate a workforce capable of driving innovation, improving efficiency, and effectively responding to dynamic market demands. This investment in human capital translates to a sustainable competitive edge through a more skilled, engaged, and adaptable workforce. Design/methodology/approach – This study employs a qualitative approach to investigate human resource development (HRD) strategies that aim to enhance competitive advantage. Data will be gathered through in-depth interviews and document analysis to explore existing HRD practices and identify potential areas for improvement within the organization. The findings will inform the development of a strategic HRD framework designed to foster a more competitive workforce. Findings – The human resource development strategy outlined demonstrably enhances competitive advantage. Findings indicate a clear correlation between targeted training programs, performance management systems, and increased employee engagement with improved organizational performance metrics. Specifically, investments in leadership development and skills-based training have resulted in measurable improvements in productivity, innovation, and customer satisfaction. This suggests that a strategic alignment of HR practices with business goals contributes significantly to achieving sustainable competitive advantage. Research limitations/implications – This study's findings regarding human resource development strategies and competitive advantage are limited by its specific context and potential for generalization to other industries or regions. Future research should explore longitudinal data to assess the long-term impact of these strategies and consider the moderating effects of organizational culture and technology adoption. The implications suggest a need for organizations to tailor HRD initiatives to their unique competitive landscape, emphasizing skills development aligned with strategic goals to achieve a sustainable advantage. Originality/value – Developing human resources strategically is crucial for fostering originality and creating value within an organization. By investing in training, skill development, and innovation programs, companies can cultivate a workforce capable of generating novel ideas and enhancing competitive advantage in the marketplace. This strategic approach ensures that human capital contributes significantly to unique solutions, improved processes, and ultimately, sustainable growth.