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JBMR: Journal of Business and Management Review
Published by Profesional Muda Cendekia
ISSN : -     EISSN : 27231097     DOI : 10.47153/jbmr
Core Subject : Economy, Science, Social,
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Social Sciences
Journal of Business and Management Review applies theory developed from business research to actual business situations. Recognizing the intricate relationships between the many areas of business activity, JBMR examines a wide variety of business decisions, processes and activities within the actual business setting. Theoretical and empirical advances in buyer behavior, finance, organizational theory and behavior, marketing, risk and insurance and international business are evaluated on a regular basis. Published for executives, researchers and scholars alike, the Journal aids the application of empirical research to practical situations and theoretical findings to the reality of the business world.
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Bisnis, Menejemen, dan Akutansi (Lain-Lain)
Articles 5 Documents
 1 
Search results for , issue "Vol. 1 No. 2 (2020): (Issue-August)" : 5 Documents clear
The Effect of Corporate Governance on Earnings Management with Capital Structure as Intervening Variable Nur Meida Audina
Journal of Business and Management Review Vol. 1 No. 2 (2020): (Issue-August)
Publisher : Profesional Muda Cendekia Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (854.893 KB) | DOI: 10.47153/jbmr12.162020

Abstract

The purpose of this study is to determine the effect of corporate governance on earnings management with capital structure as an intervening variable in Islamic commercial banks registered in the Financial Services Authority (OJK) for the 2014-2018 period. This research uses quantitative research by using multiple linear regression and path analysis as data analysis. This study uses secondary data in the form of panel data on Islamic commercial banks registered with the Financial Services Authority (OJK) for the 2014-2018 period. The data that has been obtained is then analyzed using SPSS 23 devices. The population in this study are all Islamic commercial banks registered at the Financial Services Authority (OJK) during the 2014-2018 period. The sampling method is done by purposive sampling that is by using several criteria to obtain 12 Islamic banks that are used as research samples. The results of this study indicate that managerial ownership, institutional ownership and audit committee have no effect on earnings management. Managerial ownership, institutional ownership, and audit committee do not affect the capital structure. Capital structure cannot mediate the relationship between managerial ownership, institutional ownership and earnings management.
Tax Avoidance of Mining Companies From the Return on Assets, Institutional Ownership, and Audit Committee Perspectives Tjahjani Murdijaningsih; Maratus Solihah; Krisnhoe Sukma Danuta
Journal of Business and Management Review Vol. 1 No. 2 (2020): (Issue-August)
Publisher : Profesional Muda Cendekia Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (851.229 KB) | DOI: 10.47153/jbmr12.172020

Abstract

Taxes are the largest state revenue, but tax companies are a burden that can reduce profits received by shareholders. Then in 2019 tax revenue from the mining sector in 2019 experienced a significant decline. Based on this, this study aims to see how the level of profitability of companies, institutional ownership and audit committees affect mining companies in avoiding taxes. By using 19 company samples for the 2016-2018 period, researchers found that profitability and audit committees could increase corporate tax avoidance. whereas institutional ownership has no influence on tax avoidance.
The Relationship Between Education, Training, and Civil Servant Lecturers Competency Reimond Hasangapan Mikkael Napitupulu
Journal of Business and Management Review Vol. 1 No. 2 (2020): (Issue-August)
Publisher : Profesional Muda Cendekia Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (562.602 KB) | DOI: 10.47153/jbmr12.202020

Abstract

Research Objectives - The purpose of this paper is to discuss conceptual work agreements that discuss the relationship between the following constructs: Education and Training, Commitment of PNS DPK LLDIKTI IV Lecturers in West Java and Banten. Data collection was a survey of a sample of Civil Servant Lecturers in LLDIKTI IV West Java and Banten. Structural equation modeling is used as a tool for analyze hypothetical relationships. Research limitations/ implications - This research is limited to PNS Regional Civil Servant Lecturers IV West Java and Banten, especially Lecturers who have Functional Position Lecturers. While these findings remain valid, they cannot be used for universal generalizations. This study has significant theoretical and implications. Findings - This paper offers original findings through the simultaneous inviting relationship between Education and Training, Competency of PNS Lecturer DPK LLDIKTI IV West Java and Banten
The Effect of Company’s Performance on Tax Avoidance Lilis Renfiana; Sevrina Candra Dewi
Journal of Business and Management Review Vol. 1 No. 2 (2020): (Issue-August)
Publisher : Profesional Muda Cendekia Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (709.048 KB) | DOI: 10.47153/jbmr12.312020

Abstract

Researchers want to examine tax avoidance that occurs in companies listed in LQ45. As is well known, the LQ45 index represents 45 companies that have gone through a selection process with high liquidity (Liquid) and considerations of large market capitalization. Companies that are listed in LQ45 are very interesting to research, which companies that go public and liquid are doing Tax Avoidance or tax avoidance. Tax avoidance variables use CETR or ( Cash Effective Tax Rate) and company performance variables use ROA (Return on Asset). Analyzed by quantitative, secondary data obtained from the financial statements of companies that consistently included in the LQ45 index in the year 2014 to 2018 on the website Stock Exchange Indonesia, namely www.idx.co.id . The number of samples obtained were 21 companies. The data analysis technique used simple regression with the SPSS application. The results showed that company performance did not affect tax avoidance attitudes. companies listed on LQ45 are still compliant with tax payments in accordance with the portion
The Effect of Inflation and Murabaha on Profitability with NPF as an Intervening Variable Bahtiar Effendi
Journal of Business and Management Review Vol. 1 No. 2 (2020): (Issue-August)
Publisher : Profesional Muda Cendekia Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (760.599 KB) | DOI: 10.47153/jbmr12.322020

Abstract

This study aims to determine the effect of inflation, murabaha on the profitability of BPRS mediated by Non Performing Financing (NPF). This study uses quantitative methods and data analysis using Path Analysis with the help of WarpPls 5.0 test tool. Data sources are secondary data obtained from the official website of Bank Indonesia and the Sharia Banking Statistics Report. The results showed that: (1) Inflation did not affect the profitability of BPRS (2) Murabaha financing negatively affect the profitability of BPRS; (3) NPF has a negative effect on profitability of BPRS; (4) Inflation has no effect on NPF of BPRS; (5) Murabahah has a positive effect on NPF of BPRS; (6) NPFs can not mediate the inflation and profitability relationship of the BPRS; (7) NPF mediates the murabahah and profitability of BPRS

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