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INDONESIA
Journal of Accounting and Management Innovation
Published by Universitas Pelita Harapan Medan
ISSN : 25485709     EISSN : 25484990     DOI : -
Core Subject : Economy, Science, Education,
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Other
Journal of Accounting and Management Innovation is a publication managed by Business school with Research and Community Services Center of Universitas Pelita Harapan Medan. This publication is a means to diseminate and develop expertise on the area of management, accounting, hospitality whether it is theroretically or applied sciences. Lecturer, researcher and practitioner are encouraged to publish their study in this publication.
Arjuna Subject : -
Articles 4 Documents
 1 
Search results for , issue "Vol 6 No 2 (2022)" : 4 Documents clear
Kepuasan Mahasiswa Terhadap Penempatan Magang Di Prodi Manajemen Lila Maria Kaban; Daniel Cassa Augustinus
Journal of Accounting and Management Innovation Vol 6 No 2 (2022)
Publisher : Universitas Pelita Harapan Medan Campus

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.19166/jam.v6i2.579

Abstract

Internship activities are carried out in universities to introduce the working world to students in the future. This is important to be examined, especially in terms of the effectiveness of the program that has been implemented. By conducting a survey of students who have undergone the internship process, a clearer picture can be obtained of overall student satisfaction in response to the placement process during the internship. There are five factors emerge from the data analysis, namely interpersonal skills, work environment, culture, challenges, and benefit.
The Analysis Of The Effect Of Profitability, Leverage, And Sales Growth Toward Tax Avoidance In Consumer Goods Companies Listed On The Indonesia Stock Exchange Jefri Tanika; Yenni Martok
Journal of Accounting and Management Innovation Vol 6 No 2 (2022)
Publisher : Universitas Pelita Harapan Medan Campus

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

The goal of this study is to determine whether profitability, leverage, and sales growth have a partial or simultaneous significant effect on tax avoidance in consumer goods companies listed on the Indonesian Stock Exchange. This study examines three independent variables: profitability, leverage, and sales growth. However, the percentage of tax avoidance is the dependent variable in the research. This study employs a quantitative technique based on secondary data and purposive sampling, with a total of 88 samples selected over a two-year period among 228 Indonesian stock exchange-listed consumer goods sector businesses. SPSS 26 was used to perform multiple linear regression and hypothesis testing in this investigation. The following is the outcome of this research. Profitability has a significant effect in tax avoidance for consumer goods companies listed on the Indonesian Stock Exchange. Leverage has no significant effect on tax avoidance in consumer goods companies listed on the Indonesian Stock Exchange. In consumer goods sector companies registered on the Indonesia Stock Exchange, sales growth has no significant effect on tax avoidance. Profitability, leverage, and sales growth all have no simultaneous effect on tax avoidance in consumer goods companies listed on the Indonesian Stock Exchange.
Comparative Study of Tax Incentives in Indonesia, Malaysia, and the United States of America to Support Research and Development Irwanto Irwanto; Meilani Meilani
Journal of Accounting and Management Innovation Vol 6 No 2 (2022)
Publisher : Universitas Pelita Harapan Medan Campus

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.19166/jam.v6i2.538

Abstract

Studies found that R&D help promoting a country’s economic growth. It is important for Indonesia to consider this as a long-run solution to escape middle-income trap since Indonesia’s R&D spending has been below 1% every year. Further studies call for tax incentives as a solution to this problem. The purpose of this study is to compare different tax incentives schemes for R&D, along with giving recommendation to implement those. The approach in this study is qualitative descriptive method with literature review and secondary data. Indonesia provides R&D incentives as additional incentives to other schemes such as investment incentive schemes. However, a new regulation has been formed, PP No. 45 Tahun 2019, to provide R&D based tax incentives which gives 300% deduction on eligible R&D expenses. Yet, the eligibility has not been issued until now. R&D based tax incentive schemes in Malaysia have come to a fruitful success for its brink to reaching high-income country status. Malaysia provides 200% deduction for eligible R&D expenses, tax holiday and investment tax allowance for R&D companies and in-house R&D. Contrarily, the US treat eligible R&D expenses as deductible expenses and give tax credit of 20% or below, determined by historical financial data. This study concludes that Indonesia should define R&D for tax purpose, quickly assess which industry and activities are eligible for 300% super deduction and take Malaysia as an example in the assessment. Finally, Malaysia should slowly reduce unfavourable tax incentives, which are losing potential income, and give other tax incentives which can be a win-win solution to both parties. Keywords: Tax. Incentives, Research and Development, Innovation, Economic Growth, Indonesia, Malaysia, the United States of America.
THE IMPACT OF CURRENT RATIO, DEBT TO EQUITY RATIO AND RETURN ON EQUITY TOWARDS FIRM VALUE ON CONSUMER GOODS INDUSTRY LISTED ON THE INDONESIA STOCK EXCHANGE Melina Kosasih; Elizabeth Maria
Journal of Accounting and Management Innovation Vol 6 No 2 (2022)
Publisher : Universitas Pelita Harapan Medan Campus

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

A company should be able to compile and report its finances for a specific period since it serves as the benchmark for measuring the performance of a company in accordance with its goals and objectives that will reflect the achievement and ability of the company to operate its business financially. Firm value will reflect the overall performance of a company in which it becomes one of the things that the investors will pay attention to before making an investment decision. In this research, a firm value is being measured by using the Tobin’s Q ratio. The purpose of this research is to determine the impact of Current Ratio, Debt to Equity Ratio and Return on Equity towards Firm Value on consumer goods industry listed on the Indonesia Stock Exchange. Using the purposive sampling method, out of a total population of 46 companies, 29 companies were selected as sample. The analysis model used in this research is the multiple linear regression model using IBM SPSS Statistics 25.0. The results of this research indicate that partially, Current Ratio has an insignificant negative impact towards Firm Value, Debt to Equity Ratio has an insignificant negative impact towards Firm Value, and Return on Equity has a significant positive impact towards Firm Value. Simultaneously, Current Ratio, Debt to Equity Ratio and Return on Equity have a significant impact towards Firm Value.

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