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All Journal International Journal of Application on Economics and Business Science and Education Journal
Agatha, Monica
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Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Social Sciences

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THE EFFECT OF DIFFERENCES IN TAX BOOKS ON INCREASES IN CORPORATE INCOME Hastuti, Rini Tri; Nariman, Augustpaosa; Ardhiansyah3, Ardhiansyah; Agatha, Monica
International Journal of Application on Economics and Business Vol. 3 No. 1 (2025): February 2025
Publisher : Graduate Program of Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/ijaeb.v3i1.509-515

Abstract

The goal to be achieved by conducting this research is to find out whether differences in tax books have an effect on profit growth proxied by fixed differences and temporary differences with the research subjects, namely corporations with the consumer goods industry sector listed on the IDX in the 2019-2021 range. The sample selection was carried out by purposive sampling method and then 34 corporations that met the criteria were selected. The research data was processed using multiple linear regression analysis using the Eviews 12 program. From the research that has been done, it can be concluded that fixed differences and also temporary differences which are proxies for differences in tax books have no effect on profit growth. The results of this research have implications that the increase in income generated by corporations from time to time is a pure result of the operational performance of corporations and is not affected by differences in tax books.
Etika Penggunaan Tes Psikologi Dalam Bimbingan Dan Konseling Agatha, Monica; Budiman, Nandang; Aulia Nadhirah, Nadia
Science and Education Journal (SICEDU) Vol. 2 No. 2 (2023): Science and Education Journal 2023
Publisher : Faculty Of Education

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/sicedu.v2i2.116

Abstract

Tes psikologi dalam bimbingan konseling diselenggarakan berdasarkan tujuan memprediksi, mendeskripsi, dan terapi. Implementasinya harus dilakukan secara profesional dan beretika. Tujuan penulisan artikel ini adalah untuk mengeksplorasi etika penggunaan tes psikologi dalam bimbingan konseling. Penyusunan artikel ini dilakukan menggunakan metode kajian pustaka yaitu dengan mencari dan mengumpulkan literatur baik internasional maupun nasional dengan menggunakan berbagai macam sumber daya seperti artikel koran, jurnal, buku, ataupun mesin pencarian mainstream seperti Google Scholar. Penulis menelaah bagaimana isu penggunaan tes psikologi dalam bimbingan konseling, bagaimana batasan dan jenis tes psikologi yang bisa digunakan dan diselenggarakan oleh konselor, hingga implikasi penggunaan tes psikologi dalam bimbingan konseling.
Co-Authors Ardhiansyah3, Ardhiansyah Augustpaosa Nariman Augustpaosa Nariman Aulia Nadhirah, Nadia Nandang Budiman Rini Tri Hastuti