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JURNAL CAPITAL : Kebijakan Ekonomi, Manajemen dan Akuntansi
Published by Sekolah Tinggi Ilmu ekonomi Semarang
ISSN : -     EISSN : 27231054     DOI : https://doi.org/10.33747
Core Subject : Economy, Humanities, Science,
Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance
The CAPITAL Journal is a scientific journal that can be accessed openly for academics, researchers, students, lecturers and professional practitioners published by STIE Semarang. The journal CAPITAL is a periodical publication (twice a year, published in July and December) with the main objective to disseminate scientific findings in the fields of Economic Policy, Management and accounting. Capital Journal is indexed by Google Scholar, and several other indexers. Jurnal CAPITAL adalah sebuah jurnal ilmiah yang dapat diakses secara terbuka untuk para akademisi, peneliti, mahasiswa, dosen dan praktisi frofesional yang diterbitkan oleh STIE Semarang. Jurnal CAPITAL merupakan publikasi berkala (dua kali setahun, terbit pada bulan Juli dan Desember) dengan tujuan utama untuk menyebarluaskan temuan-temuan ilmiah di bidang Kebijakan Ekonomi, Manajemen dan akuntansi. Jurnal Capital diindeks oleh Google Scholar, dan beberapa pengindeks lain.
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Bisnis, Menejemen, dan Akutansi (Lain-Lain)
Articles 14 Documents
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Search results for , issue "Vol 6 No 1 (2024): jurnal capital" : 14 Documents clear
THE IMPACT OF EPS, DPS, BVS, AND ROA TOWARD STOCK PRICE Linanjung, Yolanda Ardestya
JURNAL CAPITAL : Kebijakan Ekonomi, Manajemen dan Akuntansi Vol 6 No 1 (2024): jurnal capital
Publisher : Sekolah Tinggi Ilmu Ekonomi Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33747/capital.v6i1.210

Abstract

This study is aimed to analyse the significantly impact of Earnings Per Share, Dividend Per Share, Book Value Per Share, and Return On Assets toward Stock Price of Publicily Listed Firms in Jakarta Islamic Index (JII) Period 2009-2013 not only simultaneously but also partially. This study uses secondary data from Indonesia Capital Market Directory (ICMD) of the firms, Annual Report of the firms, and financial report of the firms from 2009 to 2013. Population in this study is thirty firms which publicily listed firms in Jakarta Islamic Index in the period 2009-2013. Sample in this study is ten firms which are taken based on purposive sampling method. Data analysis model which is used in this study is Multiple Linear Regression with Panel Data. Hypothesis test which is used in this study are F Test, R2 Test, and t Test. The result of hypothesis test shows that Earnings Per Share, Dividend Per Share, Book Value Per Share, and Return On Assets simultaneously have positive significant impact toward Stock Price. The value of R2 is 97,5516 % so 97,5516 % of variable Stock Price can be teached by variable Earnings Per Share, Dividend Per Share, Book Value Per Share, and Return On Assets, while the residue 2,4484 % is teached by the other variables in the outside of this study. Earnings Per Share partially has positive significant impact toward Stock Price, while Dividend Per Share, Book Value Per Share, and Return On Assets partially doesn’t have positive significant impact toward Stock Price. Keywords: Stock Price, Earnings Per Share, Dividend Per Share, Book Value Per Share, and Return On Assets.
THE EFFECT OF WELFARE AND HEALTH ALLOWANCES ON THE WORK PERFORMANCE OF BRI EMPLOYEES OF THE PATI KARABAN UNIT Nindhita, Yoga; Hendrayanti, Silvia; Wanuri, Wanuri
JURNAL CAPITAL : Kebijakan Ekonomi, Manajemen dan Akuntansi Vol 6 No 1 (2024): jurnal capital
Publisher : Sekolah Tinggi Ilmu Ekonomi Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33747/capital.v6i1.211

Abstract

Work performance is a work result achieved by an employee which is seen from his personal characteristics and perception of his role in work, or a separate form of assessment in implementing and improving his work program. This research aims to determine the effect of welfare and health benefits on the work performance of BRI Karaban Pati unit employees. The population in this study were 31 BRI Karaban Pati unit employees. The sampling method used was non-probability sampling with an accidental sampling technique using the census method. The data analysis technique used in this research is multiple regression with the help of calculations via the SPSS application. The results of the calculations that have been carried out show that the t-calculated value of welfare benefits is 2.804 > t-table 2.048. This shows that the welfare benefits variable has a positive and significant effect on employee work performance, so the calculated t value for health benefits is 4.134 > t table 2.048. This shows that the occupational health benefits variable has a positive and significant effect on employee work performance. The coefficient of determination (R Square) is 0.752. This means that the welfare and health benefits variables have a role of 75.2%, together they are able to explain or explain employee work performance variables. It is best for the BRI Karaban unit to distribute bonuses or commissions in the form of performance levels or based on position and responsibility.
DETEKSI PENGHINDARAN PAJAK: LEVERAGE, RETURN ON ASSET, UKURAN PERUSAHAAN, DAN KEPEMILIKAN INSTITUSIONAL DI INDONESIA Kartika, Andi; Fitriati, Ika Rosyada
JURNAL CAPITAL : Kebijakan Ekonomi, Manajemen dan Akuntansi Vol 6 No 1 (2024): jurnal capital
Publisher : Sekolah Tinggi Ilmu Ekonomi Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33747/capital.v6i1.212

Abstract

This study examines the effect of leverage, Return On Assets (ROA), firm size, and institutional on tax avoidance. This study uses the subject of manufacturing companies listed on the Indonesia Stock Exchange with a research period of 2020 to 2022. The total sample used in this study is 75 manufacturing companies with a research period of 3 years. The sample was selected by purposive sampling method. The relationship and influence between variables is explained using multiple regression analysis method. The results showed that return on assets and firm size had a positive effect on tax avoidance, meanwhile, leverage and institutional have not been able to prove their influence on tax avoidance.
ANALISIS KEPUASAN KERJA KARYAWAN DITINJAU DARI PENGEMBANGAN KARIR, FASILITAS KERJA DAN LINGKUNGAN KERJA Aryanto, Tossy; Junaidi, Achmad; Wahyudi, Wahyudi; Febrianti, Sania
JURNAL CAPITAL : Kebijakan Ekonomi, Manajemen dan Akuntansi Vol 6 No 1 (2024): jurnal capital
Publisher : Sekolah Tinggi Ilmu Ekonomi Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33747/capital.v6i1.217

Abstract

The purpose of this study was to analyze the influence of career development, work facilities and work environment on employee job satisfaction in the technical building of PT Selalu Cinta Indonesia in Salatiga. This type of research is quantitative research. The sampling technique used random sampling technique. Data collection using questionnaires. The sample taken was 100 employees who work in the technical building of PT Selalu Cinta Indonesia in Salatiga. The independent variables in this study are career development (X1), work facilities (X2), and work environment (X3) while the dependent variable is employee job satisfaction (Y). The results of the study showed that there was a positive and significant influence on job satisfaction, namely the work environment (X3) with a regression coefficient of 0.362; then the work facility variable (X2) with a regression coefficient of 0.347, and the career development variable (X1) with a regression coefficient of 0.244. The suggestion in this study is the importance of management to improve career development, work facilities and work environment for employee job satisfaction. Such as improving work facilities and work environment and conducting training for career development

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