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All Journal Inovasi: Jurnal Ilmiah Ilmu Manajemen Studia Ekonomika
Kinanti, Khisi
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Decision Sciences, Operations Research & Management Economics, Econometrics & Finance

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Analisis Pengaruh Book-Tax Difference Dan ROA Terhadap Pertumbuhan Laba Amelia, Yessica; Kinanti, Khisi
Studia Ekonomika Vol. 14 No. 1 (2016): Studia Ekonomika Volume 14 Nomor 1 Januari Tahun 2016
Publisher : STIE KASIH BANGSA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70142/studiaekonomika.v14i1.65

Abstract

Informasi mengenai laba dalam laporan keuangan mempunyai peran sangat penting bagi pihak-pihak yang berkepentingan terhadap kegiatan suatu perusahaan. pertumbuhan laba menjadi salah satu parameter penilaian kinerja perusahaan yang mempengaruhi keputusan stakeholder. Penelitian ini bertujuan untuk mengetahui bagaimana pengaruh book-tax difference dan Return on Asset (ROA) terhadap pertumbuhan laba. Pertumbuhan laba dalam penelitian ini diukur dengan perubahan laba bersih setelah pajak. Variabel dependen dalam penelitian ini adalah pertumbuhan laba, sedangkan variabel independen dalam penelitian ini adalah book-tax difference dan ROA. Objek penelitian ini adalah perusahaan manufaktur sektor industri dasar dan kimia yang terdaftar di Bursa Efek Indonesia (BEI) periode 2011 hingga 2014. Berdasarkan kriteria yang telah ditentukan diperoleh 15 perusahaan yang dijadikan sampel penelitian. Alat analisis yang digunakan adalah regresi berganda (multiple regression analysis) yang terdapat dalam program SPSS 21.0 (Statistical Program for Social Science). Hasil penelitian menunjukkan bahwa apabila diuji secara simultan variabel book- tax differences dan ROA berpengaruh signifikan terhadap pertumbuhan laba. Kemudian apabila diuji secara parsial masing-masing variabel book-tax difference dan ROA berpengaruh signifikan terhadap pertumbuhan laba.
Formulation of Objective and Key Result and Key Performance Indicator Framework as a Performance Measurement System in Yayasan Perdamaian Indonesia Kinanti, Khisi; Hartanti, Dwi
INOVASI Vol. 12 No. 2 (2025): Inovasi: Jurnal Ilmiah Ilmu Manajemen
Publisher : Universitas Pamulang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32493/Inovasi.v12i2.p558-569.56145

Abstract

Nonprofit organizations increasingly face pressure from donors to demonstrate accountability, transparency, and measurable impact beyond program outputs. Yayasan Perdamaian Indonesia (YPI) has experienced a sustained decline in external funding over the past six years despite expanding program activities, indicating the absence of an effective performance measurement system to support fundraising credibility. This study aims to formulate an integrated Objectives and Key Results (OKR) and Key Performance Indicators (KPI) framework as a performance measurement system to strengthen YPI’s external fundraising capacity. A qualitative single-case study approach was employed, with YPI as the unit of analysis. Data were collected through semi-structured interviews, a focus group discussion, non-participant observations, internal document analysis, and benchmarking with nonprofit organizations in Malaysia and the Philippines. The data were analyzed using thematic narrative analysis. The findings reveal critical organizational challenges, including weak program documentation, fragmented impact reporting, limited strategic communication, and underdeveloped partnership management. Based on these findings, four strategic OKR objectives were formulated and translated into a set of operational KPIs covering documentation, fundraising, communication, and partnerships. The proposed OKR KPI framework provides a structured and measurable mechanism to align strategic objectives with operational performance, enhance organizational accountability, and improve YPI’s ability to attract sustainable external funding.
Co-Authors Dwi Hartanti Yessica Amelia