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All Journal Journal of Economics, Business, & Accountancy Ventura JURNAL EKONOMI AKUNTANSI DAN MANAJEMEN SELAPARANG: Jurnal Pengabdian Masyarakat Berkemajuan Jurnal Pengabdian Magister Pendidikan IPA GANEC SWARA Jurnal Aplikasi Akuntansi Jurnal Riset Akuntansi Aksioma Jurnal Ilmiah Tata Sejuta STIA Mataram Akurasi : Jurnal Studi Akuntansi dan Keuangan Jurnal Abdimas Sangkabira JURNAL ILMIAH GLOBAL EDUCATION Empiricism Journal Mejuajua Journal of Applied Business, Taxation and Economics Reseach Jurnal Akuntansi dan Keuangan Syariah - ALIANSI Formosa Journal of Multidisciplinary Research (FJMR) Jurnal Pengabdian Masyarakat Bestari (JPMB) Jurnal Abdimas Independen Jurnal Riset Mahasiswa Akuntansi E-Jurnal Ekonomi dan Bisnis Universitas Udayana
Cahyaningtyas, Susi Retna
Universitas Mataram
Agriculture, Biological Sciences & Forestry Humanities Chemistry Civil Engineering, Building, Construction & Architecture Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Environmental Science Health Professions Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Mathematics Medicine & Pharmacology Nursing Public Health Social Sciences Other

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Journal : Formosa Journal of Multidisciplinary Research (FJMR)

 1 
The Influence of Profitability and Liquidity on Share Returns of Mining Sector Companies on the Indonesian Stock Exchange Muhamad Halilullah; Susi Retna Cahyaningtyas
Formosa Journal of Multidisciplinary Research Vol. 3 No. 6 (2024): June 2024
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55927/fjmr.v3i6.9452

Abstract

The researcher aims to see the effect of profitability and liquidity on the returns of coal mining shares included in the Indonesian Stock Exchange in 2018-2022. Profitability is measured by the Return On Assets ratio, while Liquidity is measured by the Current Ratio (CR). The type of research data is quantitative data using the coal mining population included in the Indonesian Stock Exchange (BEI). A sample of 15 companies with an observation period during the 2018-2022 period. Data analysis using the EVIEWS 12 application. The results show that Profitability and Liquidity have a positive effect on stock returns for coal mining sector companies included on the Indonesian Stock Exchange in 2018-2022.
Do Transfer Pricing, Capital Intensity, Institutional Ownership and Managerial Ownership Affect Tax Avoidance: Case Study on the Mining Industry Listed on the Indonesia Stock Exchange (IDX) for 2019-2022 Period Hafiz, Kamran; Cahyaningtyas, Susi Retna
Formosa Journal of Multidisciplinary Research Vol. 3 No. 10 (2024): October 2024
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55927/fjmr.v3i10.11517

Abstract

This study aims to analyze the impact of institutional ownership, managerial ownership, capital intensity, and transfer pricing on tax evasion. This study applies a quantitative method with an associative approach. The data used are secondary data obtained through the analysis of financial statements of mining companies that were active during the period 2019 to 2022 and listed on the Indonesia Stock Exchange (IDX), with data collection techniques through internet searches. Purposive sampling was used to select the sample, and all mining companies listed on the IDX during that time period are included in the study population. Panel data regression of Eviews 10 statistical software was used to analyze the data. The results of the study show that simultaneously, Transfer Pricing, Capital Intensity, Institutional Ownership, and Managerial Ownership have a significant influence on tax avoidance in the mining sector listed on the IDX for the period 2019-2022. Specifically, Transfer Pricing and Institutional Ownership have a negative influence on tax avoidance, while Capital Intensity and Managerial Ownership do not show a significant influence on tax avoidance in the sector.
The Role of Banking Digitalization in Improving Financial Performance Harmelani, Indah; Cahyaningtyas, Susi Retna
Formosa Journal of Multidisciplinary Research Vol. 3 No. 11 (2024): November 2024
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55927/fjmr.v3i11.12077

Abstract

This research aims to fills the gap in the existing literature and provides valuable information for banking practitioners and policy makers in understanding how digitalization affects the financial performance of banks in Indonesia. This study uses a comparative research method (difference test) with a quantitative approach. The data used are secondary data obtained from the banking Annual Reports of the last three years when the bank was still operating as a conventional bank, namely 2018 - 2020 with the last three years after the bank transformed into a fully digital bank, namely 2021 - 2023. The results of the study show that ROA, ROE, BOPO do not show significant differences after digitalization. However, NPL shows a significant difference after undergoing digitalization.
Co-Authors Agus Alwi Alma Yunita B. S., R. Sapto Hendri Baiq Elly Martiana Baiq Elsha Hanada BS, Sapto Hendri Candradewi, Ida Ayu Prabashinta Dhea Indah Puji Lestari Elin Erlina Sasanti erlina sasanti, elin Hafiz, Kamran Harmelani, Indah Husnaini, Wahidatul Husnaini, Wahidatul Ika Widya Maulani Iman Waskito Ingke Nurahmaniah Isnaini, Zuhrotul Isnawati Karim, Nina Karina Lenap, Indria Puspitasari Lukman Effendy M. Ali Fikri Martia Riana Hansi Muhamad Halilullah Muhammad Hidayat Muhsyaf, Saiful Arni R. Sapto Hendri Boedi Soesatyo Rahmat Hadiansyah Rahmi Sri Ramadhani Ramadhani, Rahmi Sri Ramadhani, Rahmi Sri Risa Martia Aryanti Riska Fitri Wulandari Riska Fitri Wulandari Rizkika Zeta Azzahrona Robith Hudaya Saipul Arni Muhsyaf Sarah Wahyu Arsy Siti Atikah Siti Atikah Sri Ramadhani, Rahmi Wahidatul Husnaini Wahidatul Husnaini Wahidatul Husnaini Wiwik Indrawati, Wiwik Yunita, Alma Yusli Mariadi Zuhrotul Isnaini Zuhrotul Isnaini