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All Journal IJEBD (International Journal Of Entrepreneurship And Business Development) Journal of Tourism Economics and Policy International Journal of Industrial Engineering, Technology & Operations Management
PANJINATA, Awan
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Chemical Engineering, Chemistry & Bioengineering Civil Engineering, Building, Construction & Architecture Control & Systems Engineering Economics, Econometrics & Finance Electrical & Electronics Engineering Industrial & Manufacturing Engineering Public Health Social Sciences

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The Effect of Financial Performance and Accounting Profit on Share Return With Inflation As a Moderation Variable HARDIANTO, Ade Manggala; RAMA, Radian Sri; DARMAYANTI, Novi; SUHARDIYAH, Martha; PANJINATA, Awan
Journal of Tourism Economics and Policy Vol. 4 No. 4 (2024): Journal of Tourism Economics and Policy (October - December 2024)
Publisher : PT Keberlanjutan Strategis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38142/jtep.v4i4.1169

Abstract

The fundamental principles of justice and legal certainty are integral components of the rule of law concerning protecting individual rights, specifically in taxation. The enactment of Minister of Finance (MoF) Regulation Number 79 of 2023 is a responsive measure to the demands for adaptive tax regulations due to the evolution of laws. Therefore, this research aimed to analyze MoF Regulation Number 79 of 2023 using qualitative methods to explore and understand the meaning of taxpayers' perspectives relating to assessment procedures in regulation and practice to provide in-depth guidance on assessment in taxation. MoF Regulation 79 of 2023 is necessary for tax system compliance, justice, and legal certainty, serving as a multi-faceted juridical, philosophical, and sociological foundation. The results show that the regulation adheres to legal principles, influencing taxation practices regarding tangible and intangible assets, income tax, Value Added Tax (VAT), and sale agreements. This research contributes to analyzing perceptions of legal certainty and fairness in Tax Policy and the importance of balancing the use of tax regulations for external purposes with internal values and principles of tax justice in practice, which will impact the process of making other tax policies more effective and equitable, ultimately contributing to the promotion of social justice, economic development, and good governance. Moreover, future research can analyze the latest regulations issued as a theoretical and practical foundation for taxpayers, aid in setting valuation standards, and ensure compliance with the changing law for the professional practice of tax experts and accountants.
Analyzing the Financial Performance of PT. Steel Pipe Industry of Indonesia Tbk Widjanarko, Bambang; Panjinata, Awan; Sukoco, Agus; Suyono, Joko
International Journal of Industrial Engineering, Technology & Operations Management Vol. 1 No. 2 (2023): December 2023
Publisher : Indonesia Academia Research Society

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62157/ijietom.v1i2.32

Abstract

The financial report is a vital tool for acquiring insights into a company's financial position and business performance. Through financial statement analysis, crucial indicators pertaining to the company's financial health are unveiled, rendering it a valuable resource for guiding financial decision-making processes and offering a comprehensive portrayal of the company's performance. This study evaluates the financial performance of PT Steel Pipe Industry of Indonesia Tbk. and forecasts the company's sales turnover over the next five years. This research adopts a quantitative descriptive approach, utilizing secondary data spanning from 2018 to 2022 from the PT Steel Pipe Industry of Indonesia Tbk. The data analysis process encompasses several stages, including (i) Ratio Analysis of Financial Reports from 2018 to 2022, (ii) Compilation of sales data, (iii) Projections of sales figures using the least squares method, and (iv) Forecasting profits for the period from 2023 to 2027. The findings of this study indicate that the PT Steel Pipe Industry of Indonesia Tbk. is facing challenges in its financial performance, as the ratio values consistently fall below industry-standard financial metrics. However, the company has demonstrated resilience in maintaining its profitability levels, evidenced by a 6% increase in profit percentage in 2021 compared to 2020. This can be attributed to the company's consistent profit generation efforts, resulting in year-on-year profit growth.
Exploring the Impact of Work Relationships on Employee Performance Panjinata, Awan; Suyono, Joko; Tobing, Bonardo Aldo; Widjanarko, Bambang; Elisabeth, Damarsari Ratnasahara
IJEBD (International Journal of Entrepreneurship and Business Development) Vol 7 No 4 (2024): July 2024
Publisher : LPPM of NAROTAMA UNIVERSITY

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29138/ijebd.v7i4.2809

Abstract

Purpose: The purpose of this study is to analyze the correlation of work relationships, and employee performance with job satisfaction as an intervening Design/methodology/approach: The population in this study were all production employees of pallet plastic industries in Sidoarjo,east java with 36 people. Data collection in this research used a questionnaire.and Data analysis in this research uses Partial Least Squares (PLS). Findings: The result that work relations affect employee performance with job satisfaction as an intervening variable. Research limitations/implications: This research is limited to doing regional pallet plastic industries in sidoarjo east java, Indonesia. For generalization so that further research can be carried out in different organizations or companies and in different regions (cities) Practical implications: The results of this research can be used as a reference to improve of employee performance in pallet plastic industries or similar plastic industries. Originality/value: The research results explain that among the variables work relationships, job satisfaction must be applied for increase of employee performance in pallet plastic industries or similar plastic industries.
Co-Authors Agus Sukoco Elisabeth, Damarsari Ratnasahara Novi Darmayanti Radian Sri Rama Sugeng, Santoso Suhardiyah, Martha Suyono, Joko Tobing, Bonardo Aldo Widjanarko, Bambang