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JBMP (Jurnal Bisnis, Manajemen dan Perbankan)
Published by Universitas Muhammadiyah Sidoarjo
ISSN : 23384409     EISSN : 25284649     DOI : https://doi.org/10.21070/jbmp.v7i2.1521
Core Subject : Economy, Science,
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance
Management Science, include: Marketing Management Finance Management Human Resources Management Management Science, include: Marketing Management Finance Management Human Resources Management Management Science, include: Marketing Management Finance Management Human Resources Management Management Science, include: Marketing Management Finance Management Human Resources Management
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Bisnis, Menejemen, dan Akutansi (Lain-Lain)
Articles 4 Documents
 1 
Search results for , issue "Vol 8 No 2 (2022): September" : 4 Documents clear
Ownership Structure On Tax Avoidance: Empirical Study On Manufacturing Companies Nurfadilah Yusri; Sri Wibawani Wahyuning Astuti; Dwi Irawan; Ahmad Juanda
JBMP (Jurnal Bisnis, Manajemen dan Perbankan) Vol 8 No 2 (2022): September
Publisher : Universitas Muhammadiyah Sidoarjo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21070/jbmp.v8i2.1596

Abstract

The purpose of this study aims to examine the effect of ownership structure as measured by institutional and public managerial ownership on tax avoidance. The population of this study are manufacturing companies listed on the IDX in 2019. The sampling technique uses a purposive sample which is a sampling method with criteria such as manufacturing companies listed on the IDX in 2019 and companies that present annual reports during 2019. The results show that managerial ownership structure affects tax avoidance, while public ownership structure and institutional ownership structure does not affect tax avoidance in manufacturing companies listed on the Indonesia Stock Exchange in 2019. These results indicate that companies owned by managers are more likely to carry out tax avoidance because managers have full power to prepare financial statements in accordance with their wishes compared to institutional and public ownership. This research contributes to providing information to stakeholders about which type of ownership structure is more likely to avoid tax.
Workload effect on Adversity Quotient through Emotional Quotient as Intervening Variable in Palu City Supermarket Lina Mahardiana; Saharuddin Kaseng; Yobert Kornelius
JBMP (Jurnal Bisnis, Manajemen dan Perbankan) Vol 8 No 2 (2022): September
Publisher : Universitas Muhammadiyah Sidoarjo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21070/jbmp.v8i2.1597

Abstract

This study aims to examine the workload of employees that affect the adversity quotient either directly or indirectly through the emotional quotient as an intervening variable. The research participants were 108 supermarket employees in Palu City who were taken randomly from 26 supermarket outlets which were taken according to their proportions. The results obtained indicate that the effect of workload on the adversity quotient can be weakened if there is an emotional quotient that affects the workload and adversity quotient. In conclusion, this study provides a different perspective on the adversity quotient in the work environment. Another scientific addition is that the emotional quotient can be an adversity quotient reinforcement for individuals to survive the workload. It is possible that other quotients can strengthen the role of the adversity quotient in the world of work.
Ethical Leadership, Compensation, and Culture and Employee Performance: Census Sampling Approach Niki Puspita Sari; Helmi Muhammad; Eko Satya Aliansyah
JBMP (Jurnal Bisnis, Manajemen dan Perbankan) Vol 8 No 2 (2022): September
Publisher : Universitas Muhammadiyah Sidoarjo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21070/jbmp.v8i2.1617

Abstract

This study analyzes the effect of ethical leadership, compensation, and organizational culture on employee performance. This research is quantitative with a sample of 42 employees through the census method. The multiple linear regression analysis showed several results. First, ethical leadership has no significant effect on employee performance. Second, compensation has a significant impact on employee performance. Third, organizational culture has a significant negative impact on employee performance. Although the results contradict previous studies, ethical leadership, compensation, and organizational culture still have an essential role in achieving employee performance. The results provide positive implications for improving employee performance through applying for compensation and work culture. However, the implementation of work culture needs to be accompanied by other variables such as good corporate governance.
Cross Cultural Management Affect on Organizational Climate of ABC Inc Pan LiangLiang; Suwatana Tungsawat
JBMP (Jurnal Bisnis, Manajemen dan Perbankan) Vol 8 No 2 (2022): September
Publisher : Universitas Muhammadiyah Sidoarjo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21070/jbmp.v8i2.1656

Abstract

In the process of economic globalization, transnational corporations are gradually rising and developing. However, multinational corporations form two different regional and cultural resources integration under the condition of various capital sources. Therefore, how to effectively carry out cross-cultural management in transnational corporations has an essential impact on the resource integration and benefit improvement of multinational corporations. This paper mainly takes the cross-cultural management of ABC company as the research object, defines the basic concepts of transnational corporations and cross-cultural management, and analyzes the importance of organizational climate and cross-cultural management in multinational corporations.

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