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Faktor Makro Ekonomi dan Mikro Ekonomi Terhadap Tax Avoidance Perusahaan Sektor Energy Pramiana, Omi; Aminin
JURNAL EKUIVALENSI Vol. 9 No. 2 (2023): JURNAL EKUIVALENSI
Publisher : LPPM dan Fakultas Ekonomi dan Bisnis Universitas Kahuripan Kediri

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Abstract

Kasus penghindaran pajak di deteksi salah satunya pada sektor energy. Ada beberapa faktor yang mempengaruhi tax avoidance, baik secara makro maupun mikro. Tujuan penelitian ini adalah untuk mengetahui pengaruh faktor mikroekonomi yang diukur dengan profitabilitas (ROA) terhadap tax avoidance serta untuk mengetahui pengaruh faktor makroekonomi yang diukur dengan inflasi terhadap tax avoidance. Pendekatan penelitian dilakukan dengan deskriptif kuantitatif.Populasi yang digunakan perusahaan sektor energy, teknik pengambilan sampel dengan metode purposive sampling sampel yang digunakan 156 laporan keuangan. Analisis data dengan regresi linier berganda. Hasil penelitian terdapat pengaruh positif signifikan profitabilitas terhadap tax avoidance artinya semakin tinggi profitabilitas maka semakin perusahaan melakukan praktik penghindaran pajak serta terdapat pengaruh negatif signifikan inflasi terhadap tax avoidance artinya semakin tinggi inflasi maka semakin perusahaan melakukan praktik penghindaran pajak.
Fundamental Makro Dan Mikro Ekonomi Yang Mempengaruhi Kinerja Keuangan Aminin
JURNAL EKUIVALENSI Vol. 10 No. 1 (2024): JURNAL EKUIVALENSI
Publisher : LPPM dan Fakultas Ekonomi dan Bisnis Universitas Kahuripan Kediri

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Abstract

Kinerja keuangan suatu perusahaan merupakan salah satu ukuran untuk mengevaluasi efektivitas dan efisiensi dalam mencapai tujuan utamanya. Penelitian ini bertujuan untuk menguji pengaruh fundamental secara mikro yang terdiri dari likuditas dan laverage terhadap kienrja keuangan dan pengaruh fundamental makro yang terdiri dari inflasi dan kurs terhadap kinerja keuangan. Jenis penelitian ini menggunakan jenis penelitian deskriptif kuantitatif. Data yang digunakan berupa data sekunder laporan keuangan perusahaan sektor energy. Populasi yang digunakan perusahaan sektor energy, teknik pengambilan sampel dengan metode purposive sampling sebanyak 156 perusahaan. Hasil penelitian menjelaskan bahwa terdapat pengaruh positif signifikan likuiditas terhadap kinerja keuangan, tidak terdapat pengaruh negatif tidak signifikan leverage terhadap kinerja keuangan, terdapat pengaruh negatif signifikan inflasi terhadap kinerja keuangan dan terdapat pengaruh positif signifikan kurs terhadap kinerja keuangan
Pelatihan Dan Belajar Pengolahan Bandeng Cabut Duri Untuk Ibu PKK Dasa Wisma Matahari Di Dusun Gayam, Desa Soko, Kecamatan Glagah. Kabupaten. Lamongan Aminin; Andi Rahmad Rahim; Nur Maulida Safitri
Asthadarma : Jurnal Pengabdian Kepada Masyarakat Vol. 3 No. 2 (2022): September
Publisher : Universitas Merdeka Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55173/asthadarmajurnalpengabdiankepadamasyarakat.v3i2.6

Abstract

Lamongan is known as a producer of various fishery commodities, both marine fishery and freshwater fishery products. This is directly proportional to the large number of fish farmers scattered in several areas of Lamongan. In Gglagah sub-district itself there are several groups of farmers where the main commodities are fresh vanamei shrimp and milkfish. The problem arose from April to July where there was a big harvest in several areas in East Java, especially Lamongan Regency, so that some fishery commodities such as milkfish, especially in Glagah District, Lamongan Regency experienced a significant decline in prices. One of the efforts to utilize the fish so that it has a high selling value is by processing milkfish into semi-finished products, namely batari (milkfish pull out thorns). The price of unplugged milkfish has a very economical price, in traditional markets with small sizes it can reach Rp. 10,000/head with a net weight of 130-180 grams, while large sizes with a net weight of 330-380 grams can reach a price of Rp. 20,000/head. Planned Location for the implementation of internal community service at the University of Muhammadiyah Gresik is in Guayam Hamlet, Soko Village, Glagah District, Lamongan Regency, a village where the majority of the population are pond farmers, approximately 75% of pond farmers and 25% are factory workers. The purpose of implementing the internal community service activities at the University of Muhammadiyah Gresik is to first open up business opportunities and job opportunities. The second is to cultivate an entrepreneurial spirit in the community and the third is to produce processed products of Milkfish Cabut Duri. The methods used are lecture and discussion methods, knowledge transfer and demonstration methods. Through guidance in UMG's internal community service program, it is hoped that PKK can utilize all parts of milkfish whose selling price is low from April to July into processed products with high economic value. so that farmers and villagers will benefit
Pengaruh Lingkungan Kerja Non Fisik Dan Disiplin Kerja Terhadap Kinerja Karyawan Wasis; Dwi Arfiana , Estia; Aminin
Jurnal Ilmiah Ekonomi Manajemen & Bisnis Vol. 6 No. 1 (2025): January 2025
Publisher : Sekolah Tinggi Ilmu Ekonomi Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.60023/yw145v74

Abstract

Penelitian ini bertujuan untuk mengetahui dan menjelaskan pengaruh lingkungan kerja non fisik dan disiplin kerja terhadap kinerja pegawai di RS Unipdu Jombang. Penelitian ini menggunakan metode penelitian eksplanatif yang dilakukan melalui pengumpulan data di lapangan. Populasi adalah seluruh pegawai non medis RS Unipdu Jombang dengan sampel sebanyak 66 orang, analisis data menggunakan metode statistik regresi linier berganda dan uji hipotesis serta koefisien terminasi. Berdasarkan hasil penelitian menunjukkan bahwa lingkungan kerja non fisik memberikan kontribusi terhadap kinerja pegawai RS Unipdu Jombang. Dengan demikian dapat diketahui bahwa semakin baik lingkungan kerja non fisik maka kinerja pegawai RS Unipdu Jombang akan semakin baik. Disiplin Kerja memiliki Kontribusi terhadap Kinerja pegawai RS Unipdu Jombang. Dengan demikian dapat diketahui bahwa semakin baik disiplin kerja yang diterapkan pegawai maka kinerja pegawai RS Unipdu Jombang akan semakin baik.
Understanding The Structural Tissue of Pectoral Finless Albino African Catfish Clarias gariepinus Originating From Pond Cultivation Farikhah; Aminin; Trisna Rama Dani; Ami Maghfironi
Jurnal Biodjati Vol 10 No 1 (2025): May
Publisher : UIN Sunan Gunung Djati Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15575/biodjati.v10i1.39863

Abstract

The loss of pectoral fin is an undesirable trait always found in almost all catfish breeding programmes in Indonesia, so further investigation is needed to clarify this problem. This study aims to describe albinism in fish with pectoral fin deformity from an immunohistochemical perspective by evaluating the correlation between two proteins (TBX5 protein and TYR protein) from eye and skin tissues. We used an individual albino fish (TL = 42 cm) found by local farmers in the Kebomas district, Gresik, to study the histological differences between albino fish without pectoral fins and black fish with regular pectoral fins using descriptive methods. The histotechniques using HE staining followed the Bioscience Laboratory, and the immunohistochemical staining was performed according to the Biomedical Laboratory procedure at Brawijaya University. The slides were scanned using Aperio Scanning CS2. Morphological structure differences determination used a t-test (α = 0.05). Spearman's rank correlation assessed the relationship between fin morphology and albinism. The results showed significant differences between the skin and retinal thickness of the two fish (p <0.05), and the total retinal thickness of albino fish without pectoral fins was significantly thinner than that of regular fish. Rank correlations showed a positive association between pectoral fin loss and reduced skin and eye histology. The histochemical studies indicated that TBX5 is an important factor in pigmentation and fin development, but additional factors may disrupt TYR regulation in albino fish. The results of this study provide further evidence for considering pectoral fin phenotype as one of the evaluation factors to make the success of a breeding program.
Does Financial Development Alleviate Poverty? Empirical Evidence from Indonesia Wardana, Wahyu Wisnu; Diwanegara, Rosa; Prisandy, Rezza F.; Aminin; Rohim, Abdul
Journal of Developing Economies Vol. 8 No. 1 (2023)
Publisher : Universitas Airlangga

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20473/jde.v8i1.44648

Abstract

This study examines the contribution of financial development to poverty reduction in Indonesia using the autoregressive distributed lag (ARDL) bound testing approach to the cointegration framework. It also employs annual data of several financial development measures such as domestic credit, broad money, and financial development indexes from 1986 to 2018. Our findings suggest that financial development and poverty reduction have a cointegration relationship, regardless of the financial development indicators used. Furthermore, we find that domestic credit, broad money, financial institution depth, financial market depth, financial market access, and financial market efficiency reduced poverty. It suggests that financial development reduced poverty through its indirect channel, i.e., the economic growth effect.