cover
Article Per Year (5 Year)
All
Home Page
OAI Link
Editorial Team
Contact
Reviewer
Google Scholar
Contact Name
Walid Rudianti
Contact Email
walidrudianti90@gmail.com
Phone
+6285879252806
Journal Mail Official
lppm@stietsbanjarnegara.ac.id
Editorial Address
Jl. Mayjend Panjaitan, No. 29. Kabupaten Banjarnegara, Provinsi Jawa Tengah, 53414
Location
Kab. banjarnegara,
Jawa tengah
INDONESIA
Medikonis
Published by Sekolah Tinggi Ilmu Ekonomi Tamansiswa
ISSN : 20870418     EISSN : 2723648X     DOI : https://doi.org/10.52659/medikonis.v12i1.26
Core Subject : Economy,
Economics, Econometrics & Finance
Management Science Marketing Financial management Human Resource Management International Business Entrepreneurship Economics Monetary Economics, Finance, and Banking International Economics Public Economics Economic development Regional Economy Accounting Sciences Taxation and Public Sector Accounting Accounting information system Auditing Financial Accounting Management accounting Behavioral accounting
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Bisnis, Menejemen, dan Akutansi (Lain-Lain)
Articles 7 Documents
 1 
Search results for , issue "Vol 12 No 1 (2021): Januari 2021" : 7 Documents clear
PENGARUH LEVERAGE DAN UKURAN PERUSAHAAN TERHADAP TAX AVOIDANCE DAN KEPEMILIKAN MANAJERIAL SEBAGAI VARIABEL INTERVENING PERUSAHAAN FARMASI DI BURSA EFEK INDONESIA PERIODE 2015-2019 Hari Purnama
Medikonis Vol 12 No 1 (2021): Januari 2021
Publisher : Sekolah Tinggi Ilmu Ekonomi Tamansiswa Banjarnegara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52659/medikonis.v12i1.26

Abstract

ABSTRACT This study aims to examine the effect of Leverage, Company Size and Managerial Ownership on Tax Avoidance. To test the effect of Leverage and Company Size on Managerial Ownership. To test the effect of Leverage and Company Size on Tax Avoidance which is moderated by Managerial Ownership. The variables of this study consist of independent and dependent variables. The independent variables of this study are Leverage, and Company Size, the dependent variable is Tax Avoidance and Management Ownership moderation variables. The population in this study were all pharmaceutical companies on the Indonesia Stock Exchange for the 2015-2019 period. The sampling technique was purposive sampling. The data collection method uses literature and documentation. The analysis technique used is path analysis or path analysis using multiple linear regression with a significance level of 5%. Leverage has no effect on Tax Avoidance. Meanwhile, Company Size and Managerial Ownership have a positive and significant effect on Tax Avoidance. Leverage has no effect on managerial ownership. Firm size partially has a significant effect on managerial ownership. Managerial Ownership is not able to mediate the effect of Leverage on Tax Avoidance. Managerial Ownership is able to mediate the relationship between the influence of Company Size on Tax Avoidance.
PENGARUH KEPEMIMPINAN, MOTIVASI DAN PARTISIPASI ANGGOTA TERHADAP MANAJEMEN KINERJA KOPERASI SIMPAN PINJAM DAN PEMBIAYAAN SYARIAH (KSPPS) BMT ARTHA SALAM DI BANJARNEGARA Lustono Lustono; Asih Muqoronah
Medikonis Vol 12 No 1 (2021): Januari 2021
Publisher : Sekolah Tinggi Ilmu Ekonomi Tamansiswa Banjarnegara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52659/medikonis.v12i1.29

Abstract

ABSTRACT The problem that occurs in KSPPS BMT Artha Salam Sigaluh branch Of Sigaluh is that performance management has not been carried out optimally as indicated by leadership, motivation and member participation. Cooperative performance management has not been carried out optimally or effectively as expected due to the lack of leadership, motivation and member participation. This researcher aims to determine the effect of leadership, motivation and member participation partially and simultaneously on performance management, as well as more dominant variables. This research is a quantitative research. The data used in this study are primary data with questionnaires. The population in this study were employees of the cooperative member who receive the remaining results of business (SHU) KSPPS BMT Artha Salam Branch Sigaluh. The sampling technique in this study is to use all member of the cooperative who receive the ramainder of the business (SHU), amounting to 64 respondents. Data analysis in this study uses multiple linear regression analysis. Based on the results of the hypothesis test there is a simultaneous influence between the variables of leadership, motivation and member participation to performance management. Partially shows no significant effect between the leadership variables on performance management variables. The variable motivation influance to performance management. While the member participation variable influences performance management. The variable that has dominant influence on performance management is member participation.
PENGARUH PROFITABILITAS DAN GOOD CORPORATE GOVERNANCE TERHADAP PENGHINDARAN PAJAK Eling Ri Kurniati; Eky Apriani
Medikonis Vol 12 No 1 (2021): Januari 2021
Publisher : Sekolah Tinggi Ilmu Ekonomi Tamansiswa Banjarnegara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52659/medikonis.v12i1.30

Abstract

ABSTRACT The aim of this study was to examine the effect of profitability and good corporate governance toward tax avoidance. Good corporate governance was proxied by institutional ownership, an independent board of commissioners, an audit committee, and audit quality toward tax avoidance. The population in this study were mining companies listed on the Indonesia Stock Exchange in the 2014-2018 period with amount 47 companies. Samples were selected using the purposive sampling method. The total sample used in this study are 9 mining companies with a study period of 5 years, so that the samples obtained were 45 samples. The analytical method used in this study is multiple linear regression analysis. The results of this study indicate that profitability have a significant effect toward tax avoidance, while the institutional ownership, independent board of commissioners, audit committee, and audit quality are unable to establish the influence toward tax avoidance.
LINGKUNGAN KERJA, BUDAYA ORGANISASI DAN BEBAN KERJA TERHADAP KINERJA PEGAWAI SMP ISLAM TERPADU PERMATA HATI BANJARNEGARA Siti Maesaroh; Ulfa Marselina
Medikonis Vol 12 No 1 (2021): Januari 2021
Publisher : Sekolah Tinggi Ilmu Ekonomi Tamansiswa Banjarnegara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52659/medikonis.v12i1.32

Abstract

ABSTRACT Every company needs an organization. Important factors that can affect the performance of these employees can be a work problem, work environment and work culture of the workplace. This study aims to determine whether the work environment, cultural organization, and workload are related to the performance of employees at SMP IT Permata Hati Banjarnegara. This study uses quantitative by collecting primary data obtained by requesting questionnaires to employees. The population data used is the population of individuals and teachers of SMP IT Permata Hati Banjarnegara numbering 40 people with the sample used is a saturated sample so that the total number of research samples is there. The results showed a positive and significant work environment on the performance of SMP IT Permata Hati Banjarnegara. Organizational Culture does not have a positive and significant effect on the performance of SMP IT Permata Hati Banjarnegara. Positive and significant workload on the performance of employees at SMP IT Permata Hati Banjarnegara. The work environment, organizational culture and workload have a significant influence on employee performance.
PENGARUH STRATEGI PROMOSI, CITRA MERK DAN KUALITAS PRODUK TERHADAP KEPUTUSAN PEMBELIAN DI GUYUB RUKUN MART BANJARMANGU, BANJARNEGARA Ratna Suryani; Gustio Bayu Adhitama
Medikonis Vol 12 No 1 (2021): Januari 2021
Publisher : Sekolah Tinggi Ilmu Ekonomi Tamansiswa Banjarnegara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52659/medikonis.v12i1.33

Abstract

ABSTRACT The problems experienced by Guyub Rukun Mart is the lack of a promotional strategy carried out and the lack of promotion carried out by Guyub Rukun Mart, so that the general public still doesn't know about it. This is because the Guyub Rukun Mart is not an economist, plus the Guyub Rukun Mart brand image. Marts that are not well known to the wider community and the quality of the products sold do not all have the quality that is in accordance with the wishes of the community. This study aims to determine the effect of promotional strategies, brand image and product quality on purchasing decisions. In this study, researchers used quantitative methods. The data source used is primary data. The sampling technique used random sampling technique. The data was collected by using a questionnaire distributed directly to buyers as many as 98 respondents. Data analysis in this study used multiple linear regression analysis with SPSS version 24. The results of this study indicate that promotional strategies and product quality affect purchasing decisions, while brand image does not affect purchasing decisions but jointly promotional strategies, brand image and product quality affect purchasing decisions.
TARIF, KESADARAN DAN SOSIALISASI PAJAK TERHADAP PENINGKATAN PENERIMAAN PAJAK MELALUI KEPATUHAN WAJIB PAJAK SEBAGAI VARIABEL INTERVENING (Implementasi PP 23 Tahun 2018) Walid Rudianti
Medikonis Vol 12 No 1 (2021): Januari 2021
Publisher : Sekolah Tinggi Ilmu Ekonomi Tamansiswa Banjarnegara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52659/medikonis.v12i1.34

Abstract

ABSTRACT This research is motivated by several things. In 2019 the UMKM tax sector is still far below the target (PP 23 is not very influential) and observations that researchers have made in the Banjarnegara District area, show that many MSME do not know about the implementation of the new PP 23 2018 tariff. This research method uses quantitative methods with data collection techniques through distributing questionnaires. Sampling was done by using simple random sampling technique. Hypothesis testing uses regression analysis of mediating variables with the causal step method. The results showed that partially the tariff has a significant positive effect on increasing tax revenue. awareness does not have a significant positive effect on increasing tax revenue and tax socialization has a significant positive effect on increasing tax revenue. Furthermore, tariffs have a significant positive effect on taxpayer compliance, awareness has a significant positive effect on taxpayer compliance and tax socialization does not have a significant positive effect on taxpayer compliance. then taxpayer compliance has a significant positive effect on increasing tax revenue. for taxpayer compliance mediates the relationship between rates and increased tax revenue. Taxpayer compliance does not mediate the relationship between taxpayer awareness and increased tax revenue. and taxpayer compliance mediates the relationship between tax socialization and increased tax revenue.
Anteseden Niat Membeli Produk Counterfeit Harini Abrilia Setyawati
Medikonis Vol 12 No 1 (2021): Januari 2021
Publisher : Sekolah Tinggi Ilmu Ekonomi Tamansiswa Banjarnegara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52659/medikonis.v12i1.38

Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh variabel novelty seeking, brand image, materialism terhadap niat membeli produk counterfeit. Populasi penelitian ini yaitu masyarakat di Kabupaten Kebumen. Sampel dalam penelitian ini sebanyak 100 orang. Teknik pengambilan sampel yang digunakan adalah non-probability sampling. Metode pengumpulan data dengan kuesioner. Analisis data menggunakan analisis deskriptif, dan analisis statistik. Alat bantu Pengolahan data yang digunakan adalah SPSS for windows versi 25.0. Hasil penelitian ini menunjukkan bahwa (1) variabel novelty seeking berpengaruh terhadap niat membeli produk counterfeit. (2) variabel brand image berpengaruh terhadap niat membeli produk counterfeit.(3) variabel materialism berpengaruh terhadap niat membeli produk counterfeit.

Page 1 of 1 | Total Record : 7

 1 

Filter by Year

2021 2021


Reset
Filter By Issues
All Issue Vol. 16 No. 2 (2025): Juli 2025 Vol. 16 No. 1 (2025): Januari 2025 Vol. 15 No. 2 (2024): Juli 2024 Vol. 15 No. 1 (2024): Januari 2024 Vol. 14 No. 2 (2023): Juli 2023 Vol. 14 No. 1 (2023): Januari 2023 Vol. 13 No. 2 (2022): Juli 2022 Vol 13 No 1 (2022): Januari 2022 Vol 12 No 2 (2021): Juli 2021 Vol 12 No 1 (2021): Januari 2021 Vol 20 No 1 (2020): Januari 2020 Vol 11 No 1 (2020): Juli 2020 Vol 19 No 1 (2019): Juli 2019 More Issue