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All Journal Faedah: Jurnal Hasil Kegiatan Pengabdian Masyarakat Indonesia International Journal of Economics and Management Research
Nasutiah Nasutiah
Unknown Affiliation
Agriculture, Biological Sciences & Forestry Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Health Professions Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice

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Kupas Tuntas Peraturan Pajak Terbaru PPh Pasal 21 Yessica Amelia; Ruslaini Ruslaini; Rina Amelia; Nasutiah Nasutiah
Faedah : Jurnal Hasil Kegiatan Pengabdian Masyarakat Indonesia Vol. 2 No. 3 (2024): Jurnal Hasil Kegiatan Pengabdian Masyarakat Indonesia
Publisher : FKIP, Universitas Palangka Raya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59024/faedah.v2i3.989

Abstract

Tax is a mandatory contribution paid by taxpayers to the state. The PPh Article 21 e-seminar is one method to provide education and socialization to the public regarding taxes, especially PPh Article 21. Through this e-seminar, it is hoped that public understanding of tax regulations can increase, so that compliance in reporting and paying taxes also increases. However, there are several challenges in implementing the e-seminar, such as limited human resources, access to technology, and digital literacy in the community. However, e-seminar has the advantage of easy access, time flexibility, and the use of attractive technology. By overcoming various challenges and maximizing the advantages it has, e-seminar has the potential to be an effective method to increase public tax awareness and compliance.
The Influence of Capital Structure, Profitability, Liquidity, and Company Size on the Value of Technology Sector Companies Listed on the Indonesia Stock Exchange during 2021-2024 Nasutiah Nasutiah; Muhammad Rizal; Ngadi Permana
International Journal of Economics and Management Research Vol. 4 No. 3 (2025): 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.v4i3.673

Abstract

This study was conducted to analyze the impact of capital structure (DER), profitability (ROA), liquidity (CR), and firm size (SIZE) on firm value (PBV) in 22 companies operating in the technology sector listed on the Indonesia Stock Exchange (IDX) from 2021 to 2024. The technology sector in Indonesia faces various major challenges due to intense competition and the need for innovation, which leads to high stock price fluctuations. Therefore, firm value is a major factor that the market pays attention to. The purpose of this study is to examine and analyze the partial and simultaneous impact of capital structure, profitability, liquidity, and firm size on firm value. The methodology used is a quantitative approach with panel data regression analysis, and the Random Effects Model (REM) was chosen as the most appropriate estimation model. The main results of this study indicate that capital structure has a positive relationship and has a significant influence on firm value. On the other hand, profitability has a significant but negative influence on firm value. Meanwhile, liquidity and firm size do not show a significant influence partially on firm value. And simultaneously, capital structure, profitability, liquidity, and firm size have a significant influence on firm value. In conclusion, firm value in the technology sector during the 2021–2024 period is mainly influenced by capital structure and profitability, although overall, the four independent variables are only able to explain 7.55% of the variation in firm value, while the remaining 92.45% is influenced by factors outside this model
Co-Authors Ngadi Permana Rina Amelia Ruslaini, Ruslaini Yessica Amelia