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All Journal Jurnal Ekonomi, Bisnis dan Manajemen IIJSE
Baehaki, Fikri Imam
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Economics, Econometrics & Finance

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Implementasi Manajemen Bisnis Dalam Novel Lupus: Lupus n’Work Karya Hilman Anantaprima, Fachrezi; Baehaki, Fikri Imam; Kurniawan, Eva Dwi
Jurnal Ekonomi, Bisnis dan Manajemen Vol. 3 No. 1 (2024): Maret : Jurnal Ekonomi, Bisnis dan Manajemen (EBISMEN)
Publisher : FEB Universitas Maritim Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58192/ebismen.v3i1.1743

Abstract

Business management is the science and practice that encompasses planning, organizing, directing, and controlling organizational resources to achieve established goals. It involves coordinating various aspects of business activities to ensure the sustainability, growth, and success of the organization. In the novel titled "Lupus N’Work" by Hilman, Lupus and his friends intend to establish a business that arises from their desire not to depend on others and to increase their allowances. However, as their business progresses, a new and more formidable business competitor emerges due to their seriousness. The aim of this research is to determine the implementation of business management by Lupus in Lupus N’Work and to examine whether it aligns with the Business Management Process according to Sarinah. The research method used is the Qualitative Research method, involving a series of steps, including in-depth data collection, analysis, and interpretation. The results obtained using qualitative research methods indicate that the Management Process is in line with the business management process outlined in the book "Introduction to Management" by Sarinah.
The Effect of Independent Commissioners, Foreign Ownership, and Asset Efficiency on Tax Avoidance (Study on Energy Sector Companies in the Oil, Gas, and Coal Subsector Listed on the IDX for the 2019–2023 Period) Baehaki, Fikri Imam; Surifah, Surifah
Indonesian Interdisciplinary Journal of Sharia Economics (IIJSE) Vol 9 No 1: Sharia Economics
Publisher : Universitas KH. Abdul Chalim Mojokerto

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31538/iijse.v9i1.7754

Abstract

This study aims to examine the effect of independent commissioners, foreign ownership, and asset efficiency on tax avoidance in energy sector companies specifically those in the oil, gas, and coal subsectors isted on the Indonesia Stock Exchange (IDX) for the 2019-2023 period. Using purposive sampling, a total of 220 observations were obtained. The research employs a quantitative approach with panel data regression analysis, and the Random Effect Model (REM) was selected using EViews 12 software. The results show that both independent commissioners and foreign ownership have a significant negative effect on tax avoidance, while asset efficiency has no significant effect. These findings indicate that the presence of independent commissioners and foreign investors plays a crucial role in reducing tax avoidance practices, whereas asset efficiency does not appear to influence tax-related decisions. This supports agency theory, which suggests that oversight from independent parties and involvement of foreign shareholders can reduce information asymmetry and managerial opportunism. The theoretical contribution of this study lies in reinforcing the importance of corporate governance mechanisms in limiting tax avoidance strategies that could be detrimental to the state.
Co-Authors Anantaprima, Fachrezi Surifah Surifah