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Enrichment : Journal of Management

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Published by Institute of Computer Science

ISSN : 20876327 EISSN : 27217787 DOI : -

Core Subject : Economy,

Economics, Econometrics & Finance

The Enrichment : Journal of Management offers wide ranging and widespread analysis of all surfaces of management and science. Published two times per year, it delivers a emphasis for universal proficiency in the vital methods, techniques and areas of research; presents a opportunity for its readers to share mutual understandings across the full range of businesses and skills in which management and science is used; covers all areas of management science from systems to practical facets; links concept with training by publishing case studies and covering the latest important issues.

Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Strategi dan Menejemen

Articles 113 Documents

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Search results for , issue "Vol. 12 No. 4 (2022): October: Management Science and Field" : 113 Documents clear

Factors Affecting Corporate Income Tax Payable to Property and Real Estate Companies Listed on the Indonesia Stock Exchange for the 2017-2021 Period Desfina Tristan; Latersia Br Gurusinga
Enrichment : Journal of Management Vol. 12 No. 4 (2022): October: Management Science and Field
Publisher : Institute of Computer Science (IOCS)

This study aims to examine the factors that affect corporate income tax payable on property and real estate companies listed on the Indonesia Stock Exchange. The independent variables used in this study consisted of Debt Equity to Ratio, earnings management, and operational costs. The population used in this study are companies engaged in the property and real estate sector which are listed on the Indonesia Stock Exchange (IDX) for the 2017-2021 period as many as 729 companies. The total sample used is 11 companies using purposive sampling as a method for sampling. The data analysis used is multiple linear regression which includes descriptive statistical analysis, classical assumption test, and hypothesis testing. The results of the study show that partially the Debt Equity to Ratio variable and operational costs have a significant effect on the corporate income tax payable. Meanwhile, earnings management variable has no significant effect on corporate income tax payable. The independent variable explains that 51.6% can affect the corporate income tax payable, while 58.4%, the rest can be influenced by other factors not discussed in this study. In addition, simultaneously the three independent variables in this study can affect the corporate income tax payable.

The Effect of Tax Planning, Deferred Tax Assets and Deferred Tax Expense on Earnings Management in Consumer Goods Companies Listed on the Indonesia Stock Exchange for 2018-2021 Period Veren Franio; Juliandi Saputra
Enrichment : Journal of Management Vol. 12 No. 4 (2022): October: Management Science and Field
Publisher : Institute of Computer Science (IOCS)

This study aims to determine the relations between Tax Planning, Deferred Tax Assets and Deffered Tax Expense on Profit Management in consumer goods companies listed on the Indonesia Stock Exchange in the 2018-2021 period. And to find out if there are problems with profit management that affect consumer goods companies listed on the Indonesia Stock Exchange. The methodology used is Multiple Linear Analysis, Coefficient of Determination, T-Test, and F-Test. It is concluded that this research has a significant effect on Tax Planning on Profit Management, while Deferred Tax Assets and Deferred Tax Expense have no effect on profit management. Simultaneously Tax Planning, Deferred Tax Assets and Deferred Tax Expense have a significant effect on profit Management.

Information Technology Governance Audit In The Financial Sector Using Cobit 5 Framework Tuti Dharmawati; Pandu Adi Cakranegara; Sitti Arni; Miftahorrozi Miftahorrozi; Ahmad Jurnaidi Wahidin
Enrichment : Journal of Management Vol. 12 No. 4 (2022): October: Management Science and Field
Publisher : Institute of Computer Science (IOCS)

Companies require information technology to assist their operational tasks, such as in the banking sector. PT. Penkalis Sridanta As a provider of labor, money is one of the most crucial aspects of the business. Existing Information Technology in the financial sector is unable to maximize the company's performance, particularly in the handling of financial data, due to current issues. To maintain optimal Information Technology management, it is necessary to measure the current level of Information Technology governance and compare it to the level required by the organization, particularly in the financial industry. This assessment relates to the APO (Align, Plan, and Organize) domain of COBIT 5, with a particular emphasis on the APO01 (Manage the Information Technology Management Framework), APO02 (Manage Strategy), and APO06 (Manage Budget and Costs) sub-domains. Service Contracts), APO12 (Manage Risk). The conducted maturity level assessment reveals that the organization, particularly in the financial sector, is still at level 3 (Defined), with level 4 as the aim (Managed).

The Influence of Souvenir Authenticity, Satisfaction and Co -Creation of Experience to Place Attachment with Memorable Shopping Experience (Survey on tourist shopping rendang souvenirs in Payakumbuh) Hasra Hijratul Adha; Verinita Verinita; Eri Besra
Enrichment : Journal of Management Vol. 12 No. 4 (2022): October: Management Science and Field
Publisher : Institute of Computer Science (IOCS)

This study aims to see the influence of souvenir authenticity, satisfaction and co-creation of experience on place attachment with memorable shopping experiences for tourists who buy rendang souvenirs in Payakumbuh city. The population is all tourists who visit and buy rendang in Payakumbuh city. The sample criteria are respondents who have visited Payakumbuh city and purchased rendang within the last 6 months. The number of samples in the study 160 respondents. Hypothesis testing using statistical analysis with one tailed. The hypothesis is accepted if the t-statistic value is > 1,65 and the significance value is < 0,05. The results show that souvenir authenticity and satisfaction have an influence on place attachment. Meanwhile, co-creation has no effect on place attachment. Souvenir authenticity, satisfaction and co-creation of experience have an influence on a memorable shopping experience and memorable shopping experience have an influence on place attachment.

Measuring Sipatuhar Pineapple Agrotourism as a Trigger of New Tourism Destinations in North Tapanuli Regency Nugroho B. Sukamdani; Tatan Sukwika; Yohanes Sulistyadi; Mian Simanjuntak; Hariyadi B. Sukamdani
Enrichment : Journal of Management Vol. 12 No. 4 (2022): October: Management Science and Field
Publisher : Institute of Computer Science (IOCS)

The Sipatuhar pineapple plantation has become an agrotourism development area in the North Tapanuli district, North Sumatra. Although improvements are still being carried out, the interest in the tourist area does not match the expected target. It is suspected that there is no alternative to an integrated tourism program so that tourists do not get additional tourist experiences. This study aims to develop potential new tourist destinations by developing Sipahutar pineapple agrotourism. Through this development strategy, it is hoped that there will be a choice of alternative tourist objects to anticipate the saturation of tourists. This research method uses the concept of Sustainable Tourism with a SWOT analysis approach (strengths, weakness, opportunities, threats) to explore the potential of new tourist destinations around the agro-tourism area. The results showed that there is a potential for Sipahutar pineapple agro-tourism to develop an agro-industrial tourism sector based on pineapple raw materials. In addition, there is the potential to develop new tourism such as hiking and educational tourism, nature tourism and the creative economy industry to utilize pineapple leaves as raw material for woven Wallets and Bags to encourage the economy of the surrounding community. The research's managerial implications recommend prioritizing alternative tourism objects that are visible and integrated with the Sipatuhar pineapple agrotourism area, such as sulfur hot springs, pineapple culinary tours, and panoramic tours.

Workload Analysis Using the Full Time Equivalent (FTE) Method to Optimizing Labor Hendra Kurniawan; Yulianah Yulianah; Rizkiana Karmelia Shaura
Enrichment : Journal of Management Vol. 12 No. 4 (2022): October: Management Science and Field
Publisher : Institute of Computer Science (IOCS)

The purpose of this study was to determine how the workload of the legal settlement unit and its supporting units and to determine the optimal number of workers at PT Telkom Indonesia (Persero), Tbk. This study uses the Full Time Equivalent (FTE) method, a workload analysis method that measures the length of time for completion of work. Based on the results of research using the FTE method, it is known that there is an imbalance in the workload of 8 units. Where there are 6 units with excessive workloads including the Legal settlement unit, 3 proposed workers are needed, Telkom regional 3 needed 7 proposed workers, Telkom regional 4 needed 4 workers, Telkom regional 5 needed 3 proposed workers, Telkom regional 6 needed 2 workers proposed work, and telkom regional 7 needed 2 proposed workers, while only 2 units had a normal (fit) workload, namely regional telkom 1 and 2. The result is that the total workload on all units can be carried out by 42 workers. And then the workload balance value is greatly increased from the previous 5% to 80%.

Swot Analysis Of Implementation Of Mutlaqoh Muḍarabah Contract On Pension Saving Products At Indonesian Sharia Bank Kc Bojonegoro Muhammad Muslih; Agus Wahyu Irawan; Kholishudin; Shelvyna Rikantasari
Enrichment : Journal of Management Vol. 12 No. 4 (2022): October: Management Science and Field
Publisher : Institute of Computer Science (IOCS)

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This study aims to explain the implementation of muḍarabah mutlaqoh contracts in retirement savings at Bank Syariah Indonesia KCP Bojonegoro. This study uses a qualitative research type using SWOT analysis. By using the method of collecting data through interviews, observation and documentation of the subject. Basically, the activities of every Islamic bank are not much different from conventional banks. Islamic banks have an intermediary function, namely bridging the interests of people who need funds with those who have excess funds. In addition, Islamic banks also have a mandate function so that they are obliged to be responsible and maintain the security of the funds stored. In accordance with sharia principles in the National Sharia Council Fatwa No. 02/DSN-MUI.IV/2000 concerning savings which are divided into two types, namely savings that use the wadi'ah principle and the principle of muḍarabah mutlaqoh. The results of this study indicate that this retirement savings uses a muḍarabah mutlaqoh contract in which this contract uses the principle of profit sharing between shahibul mall (customers) and muḍarib (managers) with the distribution using the profit sharing method or the net revenue sharing method between both parties based on the agreed ratio. The implementation of retirement savings includes: requirements to become a prospective customer, opening savings to closing savings, profit sharing for retirement savings and product promotions. The obstacles that exist in retirement savings are: lack of public trust and must have two savings.

The Influence of Brand Image and Personal Branding on The Purchase Decision of Menantea Products in the City of Malang, East Java Nur Rahmah Ningsih; Amelindha Vania
Enrichment : Journal of Management Vol. 12 No. 4 (2022): October: Management Science and Field
Publisher : Institute of Computer Science (IOCS)

This research was conducted to answer the question of how the influence of brand image and personal branding on the purchasing decisions of Menantea products in Malang City, East Java. This research is quantitative by using a survey method. The sampling technique is purposive sampling through questionnaires to 130 respondents for multiple linear regression analysis. Based on the research obtained linear regression equation (Y = 0.249 + 0.505 X1 + 0.294X2 + e) this shows that brand image and personal branding have a positive impact on purchasing decisions. The brand image variable has t count > t table, which is 5,366 > 1,978, then H1 is accepted. So the conclusion is that brand image partially affects purchasing decisions for Menantea products in Malang City. The personal branding variable has t count > t table, which is 3.123 > 1.978, then H2 is accepted. So the conclusion is that personal branding partially affects the decision to purchase Menantea products in Malang City. Based on this research that simultaneously brand image and personal branding have a significant influence on purchasing decisions. The calculated F value is 88.057 > F table 3.07.

CAMEL Method Assessment Model in Determining The Soundness Level Of Bank XYZ Etty Susilowati; Pandu Adi Cakranegara; I Wayan Ruspendi Junaedi; Trie Hierdawati; Miftahorrozi Miftahorrozi
Enrichment : Journal of Management Vol. 12 No. 4 (2022): October: Management Science and Field
Publisher : Institute of Computer Science (IOCS)

As a description of the state of the bank's performance and as a source of evaluation material for the government, particularly Bank Indonesia, it is highly important to evaluate the soundness of a bank. Maintaining the confidence of the general public throughout the process of making financial investments, saving money, applying for credit, and engaging in a variety of other pursuits is of the utmost importance. Each bank has the ability to establish its own category of soundness level. In this investigation, the method known as CAMEL is used to evaluate the soundness of the Bank's assessment model. CAMEL is an acronym that stands for Capital (C1), Asset Quality (C2), Management (C3), Equity (C4), and Liquidity. Each of these evaluation criteria has a specific set of evaluation criteria associated with it (C5). There are four distinct subcategories within the realm of bank soundness; these are as follows: unhealthy, less healthy, somewhat healthy, and healthy. The CAMEL method assessment model is applied to the case simulation, which consists of determining the soundness level of Bank XYZ based on the results of the financial performance evaluation. Because of this, the final value of the CAMEL method is 94.6, which can be categorized as a healthy level of the Bank.

The Effect of Fiscal Service Quality on Taxpayer Compliance With Taxpayer Awareness as an Intervening Variable Yohana Yustika Sari; M. Yudy Rachman
Enrichment : Journal of Management Vol. 12 No. 4 (2022): October: Management Science and Field
Publisher : Institute of Computer Science (IOCS)

This study aims to analyze the effect of the intervening variable on taxpayer awareness on the relationship between the quality of tax services and taxpayer compliance. The population of this research is individual taxpayers registered at the Tax Service Office (KPP) Pratama Banjarbaru, while the research sample is 100 individual taxpayers of certain entrepreneurs. Data was collected by using questionnaires, data analysis and hypothesis testing using path analysis. The results of the study show that the quality of tax service services directly affect taxpayer compliance, and the quality of tax service services is also proven to have an indirect effect on taxpayer compliance through taxpayer awareness as an intervening variable. This means that the better the quality of service, the taxpayer compliance will also increase. Service quality also has an indirect effect on taxpayer compliance through taxpayer awareness. With good service quality, taxpayer awareness will also increase and will also increase taxpayer compliance.

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Contact Name
Hengki Tamando

Contact Email
enrichment@iocspublisher.org

Phone
+6281381251442

Journal Mail Official
enrichment@iocspublisher.org

Editorial Address
Romeby Lestari Housing Complex Blok C Number C14, North Sumatra, Indonesia

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INDONESIA

Abstract

Abstract

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Abstract

Abstract

Abstract

Abstract

Home Page

OAI Link

Editorial Team

Contact

Reviewer

Google Scholar

Contact Name Hengki Tamando

Contact Email enrichment@iocspublisher.org

Phone +6281381251442

Journal Mail Official enrichment@iocspublisher.org

Editorial Address Romeby Lestari Housing Complex Blok C Number C14, North Sumatra, Indonesia

Location Unknown, Unknown INDONESIA

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Contact Name
Hengki Tamando

Contact Email
enrichment@iocspublisher.org

Phone
+6281381251442

Journal Mail Official
enrichment@iocspublisher.org

Editorial Address
Romeby Lestari Housing Complex Blok C Number C14, North Sumatra, Indonesia

Location
Unknown,

Unknown

INDONESIA