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All Journal CEMERLANG :Jurnal Manajemen dan Ekonomi Bisnis Jurnal Riset Ekonomi dan Akuntansi Jurnal Manuhara: Pusat Penelitian Ilmu Manajemen Dan Bisnis Journal of Financial Management & Accounting International Journal of Economics and Management Research
Farina Jessen Yap
Unknown Affiliation
Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Library & Information Science

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Pengaruh Penghindaran Pajak, Net Working Capital, Growth Opportunity Dan Cash Convertion Cycle Terhadap Cash Holding Free Antonius simanjuntak; Farina Jessen Yap
Jurnal Riset Ekonomi dan Akuntansi Vol. 1 No. 2 (2023): June : JURNAL RISET EKONOMI DAN AKUNTANSI
Publisher : Institut Teknologi dan Bisnis (ITB) Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54066/jrea-itb.v1i2.752

Abstract

Determination of optimal cash holdings is necessary because cash is an element of working capital that is most needed by a company to fulfill the company's daily operations, therefore this study aims to determine and analyze the effect of tax avoidance, net working capital, growth opportunity and cash. convertion cycle to cash holding.This type of research is a quantitative study using observation data collection techniques, interviews and documentation. The number of population and samples in this study were 48 data. The data analysis technique used is multiple linear regression analysis, classical assumption test and hypothesis testing.The results of this study indicate that tax avoidance, net working capital,growth opportunity and cash conversion cycle have a significant effect on cash holding. The partial test results show that tax avoidance has no effect on cash holding, net working capital and cash conversion cycle has a positive effect on cash holding, while growth opportunity has a negative effect on cash holding. The conclusion of this research is tax avoidance, net working capital, growth opportunity and cash conversion cycle have a significant effect on cash holding 36.6% and the remaining 63.4% is explained by other independent variables not examined in this study such as leverage and cash flow.
Pengaruh Keselamatan Kerja Dan Lingkungan Kerja Terhadap Kinerja Karyawan PT. Internusa Tribuana Citra Multi Finance Cabang Medan Ronauli Fransiska Pasaribu; Farina Jessen Yap
CEMERLANG : Jurnal Manajemen dan Ekonomi Bisnis Vol. 2 No. 2 (2022): CEMERLANG : Jurnal Manajemen dan Ekonomi Bisnis
Publisher : Pusat Riset dan Inovasi Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/cemerlang.v2i2.306

Abstract

A finance company is a company that provides loans to prospective borrowers with certain guarantees such as PT. Internusa Tribuana Citra Multi Finance Medan Branch. In this business, company funds are often embedded because of debtors who are in arrears. Therefore, the company has a field officer who functions to collect debtor's house and make a withdrawal of the financing unit that has exceeded the reasonable limit of the time of payment. The implementation of billing activities carried out is definitely related to the work safety of each field officer. Work safety issues such as beatings experienced by field officers have an impact on the implementation of billing. This resulted in the billing process becoming less than optimal because the officers were worried about their safety. In addition, the work environment also impacts on employee performance, such as lack of work space that makes employees not free to work, relationships that are not good affect the communication process in decision making and document filing that is not neat will affect the document search process. The purpose of this study was to determine the effect of work safety and work environment on the performance of employees. The analytical method used is quantitative descriptive analysis method. The population in this study were 51 people who were employees of PT. ITC Multi Finance Medan Branch and also as a respondent. The method of data collection is done by interviewing, distributing questionnaires, documentation and literature. Variables taken with a Likert scale. The data analysis model used to answer the hypothesis is multiple linear regression analysis.The results showed that simultaneously the work safety and work environment did not significantly influence the performance of PT. Medan Branch Internusa Tribuana Citra Multi Finance, and partially has no effect on performance.
Pengaruh Kompensasi dan Kepuasan Kerja terhadap Produktivitas Kerja karyawan PT. Bangun Makmur Medan Farina Jessen Yap; Ronauli Fransiska Pasaribu
CEMERLANG : Jurnal Manajemen dan Ekonomi Bisnis Vol. 2 No. 2 (2022): CEMERLANG : Jurnal Manajemen dan Ekonomi Bisnis
Publisher : Pusat Riset dan Inovasi Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/cemerlang.v2i2.307

Abstract

This research was conducted at PT. Bangun Makmur Medan. Work productivity that has not reached the company's target because there are still shortcomings that occur to employees when viewed with data in the last 5 years, not all employees can achieve work productivity targets that have not reached the company's target because there are still shortages that occur when viewed with data in 5 years Finally, not all employees can reach the target. Compensation is still very low due to the bonuses made by companies that have not been maximal for employees who have worked optimally. Employees are not satisfied with what they receive from their co-workers who cannot work together and the lack of opportunities for employees to get promotion opportunities and the amount of bonuses received is not yet in line with expectations because the bonuses made by the company are not maximized with employees who have worked optimally. The population is 129 employees and the sample in this study was 98 employees. The sampling technique used is sample random sampling. The technique of collecting data is by pembainigain kueisoner, interviews and documentation studies. Data analysis uses validity and reliability test, classic assumption test, multiple linear regression analysis, determinant coefficient and hypothesis testing.Conclusions in the study that simultaneous Compensation and Job Satisfaction influence the Work Productivity of PT. Bangun Makmur Medan. Partially Compensation and Job Satisfaction influence the Work Productivity of PT. Bangun Makmur Medan. Partially Job Satisfaction influences the Work Productivity of PT. Bangun Makmur Medan. The magnitude of the coefficient of determination that value .10 means compensation and job satisfaction can explain employee work productivity by 31% and the remaining 69% (100-31) is influenced by other variables outside of this study such as: work motivation, career development, work environment and so on
Pengaruh Beban Kerja dan Perputaran Karyawan Terhadap Kinerja Karyawan Yusuf Taufik; Farina Jessen Yap; Free Antonius Simanjuntak
Jurnal Manuhara : Pusat Penelitian Ilmu Manajemen dan Bisnis Vol. 1 No. 3 (2023): JULI : Jurnal Manuhara: Pusat Penelitian Ilmu Manajemen dan Bisnis
Publisher : Asosiasi Riset Ilmu Manajemen Kewirausahaan dan Bisnis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/manuhara.v1i3.182

Abstract

X is one of the distribution agents of PT. Y whose main focus is on the distribution of BBM (Fuel Oil). The phenomenon in the company is that employee performance decreases because the workload received by employees is too heavy and employee turnover is quite high.This research uses quantitative descriptive research. The total population in the study was 93 employees with the sampling technique using saturated samples so that there were 93 samples.Simultaneously there is a significant effect between workload and employee turnover variables on the performance of PT. X. While partially found the workload variable has no significant effect on the performance of employees of PT. X. Partially it was found that the employee turnover variable had no significant effect on the performance of the employees of PT. X.
THE EFFECT OF RETURN ON ASSET AND CURRENT RATIO ON DIVIDEND PAYOUT RATIO WITH FIRM SIZE AS A MODERATING VARIABLE IN CONSTRUCTION AND BUILDING SUB-SECTOR SERVICE COMPANIES LISTED ON THE INDONESIA STOCK EXCHANGE Farina Jessen Yap; Elidawati; Pius Deski Manalu
Journal of Financial Management & Accounting Vol. 2 No. 1: MARCH - AUGUST, 2025
Publisher : PT. MITRA ANGKASA INFORMATIKA

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

Abstract

The rise of investment in the present has become the interest of the people of Indonesia. The number of Indonesian capital market investors reached 1.9 million while for stock investors it had reached 952,000. This shows that there is high interest of the Indonesian people in saving and investing in shares. This study aims to determine whether there is an influence of financial ratios that will be examined against the Dividend Payout Ratio. The population in this study were 17 companies with a main sample of 8 companies and the length of the study was 4 years. The data analysis technique used is Moderated Regression Analysis because there is a moderating variable in this study. The results showed that Return On Assets had a significant and negative effect on Dividend Payout Ratio. Current Ratio does not affect the Dividend Payout Ratio. There is a simultaneous effect between Return On Assets and Current Ratio on Dividend Payout Ratio. Firm Size which is a moderating variable can only act as an independent variable. Keywords: Return On Assets, Current Ratio, Dividend Payout Ratio, Firm Size
Analysis Of Income Tax Article 21 And Income Tax Article 4 Paragraph (2) And Income Tax Article 26 To Calculate Employees Salaries In Companies Farina Jessen Yap
International Journal of Economics and Management Research Vol. 2 No. 3 (2023): December : International Journal of Economics and Management Research
Publisher : Pusat Riset dan Inovasi Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/ijemr.v2i3.182

Abstract

One of the largest state revenues is from the tax sector. In connection with the description above, one type of tax that is emphasized in this study is income tax, especially in income tax article 21, income tax article 4 paragraph (2) and income tax article 26. The formulation of the problem in this study is to determine whether Company employees have calculated, deducted, deposited and reported income tax article 21, income tax article 4 paragraph (2) and income tax article 26 in accordance with the applicable tax regulations. The method used in this study is descriptive approach, this type of research is descriptive qualitative and the nature of this research is explanatory research. The population and sample in this study is a list of salary data for 30 employees for the period 2019. The data collection method was carried out by literature study, interviews and documents. The data analysis technique used in this research is descriptive analysis. The results showed that there were still employees who did not report income tax article 21, income tax article 4 paragraph (2) and miscalculate income tax article 26 due to lack of information about income tax.
Co-Authors Elidawati Free Antonius simanjuntak Pius Deski Manalu Ronauli Fransiska Pasaribu Yusuf Taufik