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Rifqi Aulia Erlangga
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Social Science Studies
Published by Profesional Muda Cendekia
ISSN : -     EISSN : 27982688     DOI : 10.47153/sss
Core Subject : Education, Social,
Education Social Sciences Other
Social Science Studies is a journal that makes it easy for anyone who wants to publish scientific papers in an intensive manner in research. This journal also aims to bridge the gap between textual and contextual approaches to Social Sciences; So, the journal invited the meeting points of several disciplines and scholars. Invites manuscripts in the various topics including: Social Psychology, Public Policy and Administration, Sociology, Communication Science, International Relation, Economics, Culture, Humanity, Education, Development, Languages, Literacy, Anthropology, Communication Studies, Cultural and Ethnic Studies, Economics, Education, Geography, History, Linguistics, Philosophy, Political Science, Psychology, Sociology & Social Work, and all aspects related social sciences.
Arjuna Subject : Ilmu Sosial - Ilmu Sosial (Lain-Lain)
Articles 123 Documents
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The Effect Of Capital Structure And Profit Growth On Company Value With Financial Performance As A Moderating Variable In Food & Beverage Sub-Sector Companies On The Idx In 2019-2023 ruldawati, mayang; ruldawati, Lusiana; Silvia Sari
Social Science Studies Vol. 5 No. 2 (2025): Issue: March
Publisher : Profesional Muda Cendekia Publishing

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Abstract

Research Aims: The results of the study indicate that a) Capital Structure no significant effect on Company Value b) Profit Growth no significant positive effect on Company Value c) Financial Performance is unable to moderate the positive and significant effect of Capital Structure on Company Value d) Financial Performance is able to moderate the positive and significant effect of Profit Growth on Company Value. Design/methodology/approach: this research The sampling technique used is the purposive sampling method. Purposive sampling is a sampling determination technique with certain considerations. The population in this study is all Food & Beverage Companies listed on the Indonesia Stock Exchange. The population of Food & Beverage companies in this study amounted to 95 companies. Research Findings: this research provides insight that in the context of food and beverage sub-sector manufacturing companies, profit growth plays a greater role in influencing company value than capital structure. This study suggests that companies need to focus more on sales to increase profits in order to drive financial performance to provide better company value. Theoretical Contribution/Originality: this research contributes to The food and beverage industry has unique characteristics, such as sensitivity to raw material prices, relatively stable demand, and reliance on branding strategies. tested the relevance of pecking order theory, trade-off, and profit signals in the food and beverage industry. Its originality lies in the use of financial performance as a moderating variable and the focus on profit growth as the main factor influencing firm value. Keywords: Capital Structure; Profit Growth; Company Value; Financial Performance.
The Influence of Organizational Commitment and Competence on Employee Performance with Work Performance as an Intervening Variable at the Population and Civil Registration Service of Pesisir Selatan Regency Ananta, Cantika; Marta Widian Sari, Marta; Silvia Sari, Silvia
Social Science Studies Vol. 5 No. 2 (2025): Issue: March
Publisher : Profesional Muda Cendekia Publishing

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Abstract

Research Aims: The aim of this research is to examine the influence of organizational commitment and competence on employee performance with work performance as an intervening variable. This research specifically targets employees at the Pesisir Selatan Population and Civil Registration Service. Design/methodology/approach: This research uses a quantitative approach with the Partial Least Squares structural equation model (PLS-SEM) to predict and confirm the given hypothesis. This research uses a questionnaire to collect data on employees of the Department of Population and Civil Registry of the Pesisir Selatan. Respondents in this study totaled 40 respondents Research Findings: From the discussion in the previous chapters, it can be concluded that organizational commitment and competence have a positive and significant effect on work performance at the Pesisir Selatan Regency Population and Civil Registration Service, and competence also has a positive and significant effect on employee performance. Even though organizational commitment has a negative and insignificant direct influence on employee performance, through work performance as an intervening variable, organizational commitment has a positive and significant influence on employee performance. Apart from that, work performance has been proven to have a positive and significant effect on employee performance in this agency. Theoretical Contribution/Originality: This research contributes to the theoretical understanding that organizational commitment does not have an influence on employee performance, but competence has a positive influence on employee performance. Apart from that, there is also an indirect influence, namely work performance as an intervening variable which has an indirect influence from organizational commitment and competency on employee performance at the Pesisir Selatan population and Civil Registration Service. Keywords: Organizational Commitment; Competence; Employee Performance, Work performance
Optimizing Tax Planning Strategy in Merger and Acquisition Transactions: A Systematic Literature Review Ramadanty, Jesica; Tulus Harefa; Mukhtaruddin, Mukhtaruddin
Social Science Studies Vol. 5 No. 2 (2025): Issue: March
Publisher : Profesional Muda Cendekia Publishing

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Abstract

Penelitian ini menganalisis bagaimana optimalisasi strategi tax planning dalam transaksi merger dan akuisisi yang bertujuan untuk mengoptimalkan kewajiban pajak secara sah dan meminimalkan beban pajak. Menggunakan pendekatan Systematic Literature Review, penelitian ini mensintesis 20 studi terdahulu yang dipublikasikan antara tahun 2017 hingga 2024 untuk mengidentifikasi pola dan tren dalam strategi perencanaan pajak. Hasil penelitian menunjukkan bahwa perusahaan dapat menerapkan berbagai strategi perencanaan pajak, seperti tax shields, carry-forward losses, transfer pricing, dan revenue shifting. Dalam lintas negara, pemahaman terhadap perjanjian pajak bilateral dan kebijakan perpajakan global sangat penting untuk menghindari pajak berganda. Strategi seperti pengelolaan aset dan liabilitas, pemanfaatan insentif pajak, serta pemilihan struktur transaksi berbasis tunai atau saham memengaruhi dampak pajak atas capital gains dan nilai entitas pasca-merger. Strategi tax planning harus disusun dengan cermat untuk mengoptimalkan efisiensi pajak serta menghindari risiko perpajakan. Penelitian ini berkontribusi dengan menyajikan kerangka kerja komprehensif dalam optimalisasi strategi tax planning, mengintegrasikan berbagai teknik yang dapat diterapkan dalam merger dan akuisisi. Dengan memberikan wawasan baru bagi akademisi, praktisi bisnis, dan regulator, studi ini juga merekomendasikan penelitian empiris lebih lanjut guna mengukur perencanaan pajak terhadap keberhasilan merger dan akuisisi di industri dan yurisdiksi pajak yang berbeda.

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