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Ahmad Zaki
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ahmadzaki@wiraraja.ac.id
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feb@wiraraja.ac.id
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Fakultas Ekonomi dan Bisnis Universitas Wiraraja, Jalan Raya Sumenep Pamekasan KM. 5 Patean Sumenep 69451
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Kab. sumenep,
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INDONESIA
Performance : Jurnal Bisnis dan Akuntansi
Published by Universitas Wiraraja Sumenep
ISSN : 23389583     EISSN : 23562919     DOI : https://doi.org/10.24929/feb
Core Subject : Economy,
Economics, Econometrics & Finance
PERFORMANCE : Jurnal Bisnis & Akuntansi adalah jurnal yang memberikan wacana keilmuan tentang akuntansi, bisnis dan manajemen secara praktis. Artikel yang dipublikasikan pada jurnal ini meliputi berbagai bahasan dimulai dari hasil kajian khusus, evaluasi kritis sampai dengan penelitian empiris. Jurnal Performance “Bisnis & Akuntansi” dipublikasikan dua kali dalam satu tahun : Maret dan September.
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Bisnis, Menejemen, dan Akutansi (Lain-Lain)
Articles 330 Documents
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PENGARUH CORPORATE SOCIAL RESPONSIBILITY (CSR) DAN DEWAN KOMISARIS, DIREKSI, KOMITE AUDIT TERHADAP PROFITABILITAS PADA PERUSAHAAN KELOMPOK BANK MODAL INTI 1-4 DI INDONESIA Haditiya, Haditiya; Astriani, Devi; Trisyanto, Ade
PERFORMANCE: Jurnal Bisnis & Akuntansi Vol 15 No 2 (2025): Performance: Jurnal Bisnis & Akuntansi
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Wiraraja Madura

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24929/feb.v15i2.4387

Abstract

The purpose of this study is to analyze the effect of CSR, Board of Commissioners, Board of Directors and Audit Committee on the profitability of banking companies in Indonesia which are classified as core capital 1-4 bank groups during the 2021-2023 period. Quantitative methodology is used through multiple linear regression analysis by testing through the relationship between variables. The results showed that CSR, Board of Commissioners, and Audit Committee did not have a significant influence on ROA, indicating a suboptimal role in supporting profitability. In contrast, the Board of Directors showed a significant positive effect on ROA, signaling the importance of their role in strategic decision-making and the implementation of Good Corporate Governance (GCG). This study concludes that the effectiveness of CSR and corporate governance requires improvement to have a more tangible impact on corporate financial performance. The implications of these results emphasize the need for a more integrated CSR strategy and improved quality of supervision by the Board of Commissioners and Audit Committee.
PENGARUH TARIF PAJAK DAN KEBIJAKAN DIVIDEN TERHADAP HARGA SAHAM PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA (BEI) PERIODE 2021-2023 Hia, Robin Solala Putra; E.S Samosir, Hendrik; Toni Siboro, Danri
PERFORMANCE: Jurnal Bisnis & Akuntansi Vol 15 No 2 (2025): Performance: Jurnal Bisnis & Akuntansi
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Wiraraja Madura

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24929/feb.v15i2.4401

Abstract

This research aims to assess the impact of tax rates and dividend policies on stock prices in manufacturing companies listed on the Indonesia Stock Exchange (IDX) during the 2021–2023 period. Stock price is considered a key indicator that reflects a company's market valuation from the perspective of investors, making it essential to explore the underlying factors influencing price fluctuations for sound investment decisions. The study adopts a quantitative method with an associative design. A total of 40 manufacturing companies were selected using purposive sampling based on specific criteria. Data analysis was conducted using multiple linear regression, assisted by SPSS version 27. The findings reveal that neither tax rates nor dividend policies have a statistically significant partial influence on stock prices. The t-test results show significance values of 0.087 for tax rates and 0.574 for dividend policies, both of which exceed the standard threshold of 0.05. Furthermore, the coefficient of determination (R²) is 0.052, indicating that only 5.2% of the variation in stock prices is explained by the two independent variables, while the remaining 94.8% is influenced by other factors outside the model. These results suggest that tax rates and dividend policies are not the dominant determinants of stock price movements among manufacturing companies during the observed period. It is therefore recommended that future studies incorporate additional relevant variables and broaden the sample coverage to yield more comprehensive insights.
PENGARUH MOTIVASI DAN BURNOUT TERHADAP KINERJA KARYAWAN BANK KALSEL SYARIAH KCPS BANJARBARU Q MALL Malihah, Lola; Rahmi, Puji Aulia; Habibah, Nur
PERFORMANCE: Jurnal Bisnis & Akuntansi Vol 15 No 2 (2025): Performance: Jurnal Bisnis & Akuntansi
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Wiraraja Madura

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24929/feb.v15i2.4430

Abstract

Improving employee performance is an important factor in achieving organizational goals. Various factors can influence an employee’s performance, such as motivation level , including motivation and burnout. The purpose of this study is to anlyze the extent to which motivation and burnout affect employee performance at Bank Kalsel Syariah KCPS Banjarbaru Q Mall. The approach used in this study is quantitative, where motivation (X1) and burnout (X2) act as independent variables, while employee performance (Y) functions as the dependent variable. The sample used is saturated sampling, by distributing questionnaires to the entire employee population as respondents. The data analysis process in this study includes validity and reliability testing, classical assumption testing, multiple linear regression, as weel as F and, t statistical testing, and calculation of the coefficient of determination. The results show that simultaneously, motivation and burnout significantly affect employee performance (significance value 0.000 < 0.1; Fcount 41.527 > Ftable 2.51). Partially, motivation has a significant effect (significance 0.000 < 0.1; tcount 8.844 > ttable 1.703), while burnout does not significantly affect performance (significance 0.704 > 0.1; tcount 0.384 < ttable 1.703). The coefficient of determination (R²) is 0.755, meaning that motivation and burnout together explain 75.5% of the performance, while the remaining 24.5% is influenced by other factors. This finding highlights the importance of employee motivation and the need to reduce burnout in the workplace..
TRANSFORMASI PENGELOLAAN KEUANGAN DIGITAL PADA SANTRI PONDOK PESANTREN AL FALAH PUTERI BANJARBARU Anwar, Mukhlis Kaspul
PERFORMANCE: Jurnal Bisnis & Akuntansi Vol 15 No 2 (2025): Performance: Jurnal Bisnis & Akuntansi
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Wiraraja Madura

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24929/feb.v15i2.4431

Abstract

Digital transformation in financial management at Al-Falah Islamic Boarding School in Banjarbaru is becoming important along with the increasing use of technology. This study aims to analyze the process of transitioning from cash to electronic money, and its impact on the financial management of Islamic boarding schools. The method used is qualitative with a descriptive approach, involving in-depth interviews and participatory observation of students and Islamic boarding school managers. The results of the study indicate that the use of electronic money increases efficiency and security in financial transactions. However, there are challenges faced, such as low financial literacy among students which hinders the optimal use of electronic money. Education and socialization regarding the use of e-wallets are needed to help students understand the benefits and risks in digital financial management. These findings indicate that financial transformation not only prioritizes technical aspects, but also the importance of increasing financial knowledge and awareness in the Islamic boarding school environment as a step towards more modern and responsible financial management.
DERTEMINAN KEPATUHAN WAJIB PAJAK ORANG PRIBADI YANG MELAKUKAN PEKERJAAN BEBAS Adilla, Putri; Armel, R. Septian; Ramashar, Wira
PERFORMANCE: Jurnal Bisnis & Akuntansi Vol 15 No 2 (2025): Performance: Jurnal Bisnis & Akuntansi
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Wiraraja Madura

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24929/feb.v15i2.4438

Abstract

This study aims to analyze the effect of tax corruption perception, tax justice, E-Billing implementation, and tax socialization on the compliance of individual taxpayers who engage in freelance work. The research was conducted at KPP Pratama Senapelan Pekanbaru using a quantitative method. Data were collected from 100 respondents using probability sampling and analyzed through multiple linear regression. The findings reveal that only the E-Billing implementation variable significantly affects tax compliance among freelancers. Meanwhile, the variables of tax corruption perception, tax justice, and tax socialization have no significant impact. These results highlight the effectiveness of digital tax services in improving taxpayer compliance, especially for freelance workers who often value convenience and efficiency. Therefore, the tax authority should further strengthen electronic-based systems that are more user-friendly, accessible, and tailored to the diverse needs of taxpayers. In addition, improving the quality and relevance of tax education is essential to support long-term compliance across all taxpayer segments.
The PENGARUH PEMERIKSAAN PAJAK, SANKSI PERPAJAKAN, SISTEM PERPAJAKAN, TEKNOLOGI DAN INFORMASI PERPAJAKAN Julianti, Windi; Armel, R. Septian; Rodiah, Siti
PERFORMANCE: Jurnal Bisnis & Akuntansi Vol 15 No 2 (2025): Performance: Jurnal Bisnis & Akuntansi
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Wiraraja Madura

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24929/feb.v15i2.4439

Abstract

Tax evasion is a serious form of violation because it can hinder state revenue and create inequality between taxpayers. The purpose of this study is to determine the effect of tax audits, tax sanctions, tax systems, and tax technology and information on tax evasion practices. This study was conducted on corporate taxpayers registered at the Bangkinang Pratama Tax Office, using a quantitative approach and survey method. Data were collected from 100 respondents with a questionnaire and analyzed using multiple linear regression through SPSS version 23. The results show that strict tax audits and sanctions have a negative effect on evasion, meaning that the higher the audit and sanctions, the practice of evasion tends to decrease. Meanwhile, the tax system and information technology have a positive effect, indicating that systems and technologies that are not yet optimal can provide opportunities for perpetrators to commit evasion.
Pengaruh Modernisasi Administrasi Perpajakan, Tarif, Moral Dan Nasionalisme Perpajakan Terhadap Kepatuhan Wajib Pajak Pekerja Bebas Giftiani, Yustin; Fionasari, Dwi; Gitasuci, Rama
PERFORMANCE: Jurnal Bisnis & Akuntansi Vol 15 No 2 (2025): Performance: Jurnal Bisnis & Akuntansi
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Wiraraja Madura

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24929/feb.v15i2.4441

Abstract

The purpose of this study is to examine the influence of tax administration modernization, tax rates, tax morale, and tax nationalism toward taxpayers’ compliance of freelance workers at the Pekanbaru Tampan Pratama Tax Service Office (KPP). This research adopts a quantitative approach through the application of a survey method. The data were obtained by distributing questionnaires to 100 freelance taxpayers registered at the Pekanbaru Tampan Pratama Tax Service Office and analyzed using Multiple linear regression analysis was employed, and the findings reveal that, partially, tax administration modernization, tax rates, tax morale, and tax nationalism each exert a positive and significant influence on taxpayer compliance. of freelance workers. This finding confirms that improving the administration system, implementing appropriate tax rates, moral awareness, and taxpayer nationalism are important factors in increasing tax compliance in the freelance worker group”
MODEL INOVASI BISNIS INKUBASI DAN KOLABORASI UNTUK PENGUATAN KAPABILITAS PEMASARAN DIGITAL UMKM KERIS SUMENEP DI ERA 4.0 Zakki, Nurdody; Kurdi, Moh.; Pranata, Mohammad Firli
PERFORMANCE: Jurnal Bisnis & Akuntansi Vol 15 No 2 (2025): Performance: Jurnal Bisnis & Akuntansi
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Wiraraja Madura

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24929/feb.v15i2.4442

Abstract

UMKM keris di Sumenep menghadapi tantangan yang kompleks di era digital. Meski tradisi pembuatan keris tetap dijaga, pengrajin mulai mengadopsi teknologi digital dalam pemasaran, khususnya melalui media sosial seperti TikTok. Studi ini bertujuan untuk mengeksplorasi efektivitas pemasaran digital, mengidentifikasi kendala yang dihadapi pengrajin, serta merancang model inkubasi dan kolaborasi yang mendukung keberlanjutan bisnis keris berbasis nilai budaya lokal. Hasil penelitian menunjukkan bahwa pemasaran digital melalui TikTok Live mampu meningkatkan jangkauan pasar dan minat konsumen, tetapi masih terdapat keterbatasan dalam aspek manajerial, teknologi, dan kolaborasi eksternal. Oleh karena itu, diperlukan program pelatihan dan pendampingan yang lebih terstruktur serta sinergi multipihak untuk memperkuat daya saing UMKM keris di era industri 4.0.
Pengaruh Capital Intensity dan Corporate Social Responsibility Terhadap Agresivitas Pajak Pada Perushaan Makanan dan Minuman yang Terdaftar di BEI Periode 2019-2024 Widya, Aishah; Septiawati, Rohma; Arimurti, Trias
PERFORMANCE: Jurnal Bisnis & Akuntansi Vol 15 No 2 (2025): Performance: Jurnal Bisnis & Akuntansi
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Wiraraja Madura

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24929/feb.v15i2.4461

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh capital intensity dan corporate social responsibility terhadap agresivitas pajak pada perusahaan sektor makanan dan minuman yang terdaftar di Bursa Efek Indonesia (BEI) periode 2019-2024. Penelitian ini menggunakan pendekatan kuantitatif dengan metode Partial Least Squares-Structural Equation Modeling (PLS-SEM) melalui perangkat lunak SmartPLS. Sampel penelitian mencakup 23 perusahaan yang dipilih melalui metode purposive sampling. Hasil analisis menunjukkan bahwa capital intensity memiliki pengaruh positif signifikan terhadap agresivitas pajak, yang mengindikasikan bahwa perusahaan dengan aset tetap tinggi secara langsung mempengaruhi strategi agresivitas pajak dan CSR memiliki pengaruh positif signifikan terhadap agresivitas pajak, hal tersebut menunjukan bahwa pengungkapan CSR cukup kuat untuk dalam mempengaruhi agresif pajak dalam industri ini
P PENGARUH MEDIA SOSIAL, HARGA, DAN LOKASI TERHADAP KEPUTUSAN KUNJUNGAN KONSUMEN Purnama, Dadan; Hargyatni, Titin
PERFORMANCE: Jurnal Bisnis & Akuntansi Vol 15 No 2 (2025): Performance: Jurnal Bisnis & Akuntansi
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Wiraraja Madura

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24929/feb.v15i2.4465

Abstract

This scholarly inquiry endeavors to dissect the intricate dynamics through which social media—intertwined with pricing schemes and geographical accessibility—exerts influence in sculpting the cognitive and behavioral inclinations of consumers toward their decision to visit Resto Kedai Darma, situated in Klaten, Central Java. The declining number of consumer visits became the motivation for this research, which is presumed to be related to suboptimal digital promotion, perceptions of prices that do not match service quality, and the restaurant's location outside the city center. The core demographic profile identified in this study encompasses individuals aged 17 to 40 who exhibit consistent engagement with social media platforms. A total of 100 participants were selected utilizing an incidental sampling technique. Empirical data acquisition was facilitated through the dissemination of structured questionnaires, followed by analytical processing via multiple linear regression techniques, operationalized using SPSS software version 27. The empirical findings reveal that pricing exerts a statistically significant and positive influence on consumer visit decisions, while social media and location do not show significant effects. The coefficient of determination (Adjusted R²) is 11.6%, indicating that the triadic constructs of social media engagement, pricing dynamics, and spatial accessibility collectively exert measurable impacts, explaining 11.6% of the variation in consumer visit decisions. The findings suggest that price is a dominant factor influencing customer decisions, while social media and location require further strategic optimization to attract more visitors.

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