cover
Contact Name
Fitriana Santi
Contact Email
fitriana.santi@unmer.ac.id
Phone
+6281357518200
Journal Mail Official
jurnal.bijak@unmer.ac.id
Editorial Address
Terusan Dieng Street 62-64, Malang City, East Java, 65146 Indonesia
Location
Kota malang,
Jawa timur
INDONESIA
Jurnal Ilmiah Bisnis dan Perpajakan (Bijak)
ISSN : -     EISSN : 26564297     DOI : https://doi.org/10.26905/j.bijak
Core Subject : Economy,
Akuntansi keuangan, perpajakan, akuntansi manajemen, auditing, kewirausahaan serta bisnis dan manajemen
Articles 5 Documents
Search results for , issue "Vol 6, No 1 (2024): February 2024" : 5 Documents clear
Pengaruh struktur modal, profitabilitas, kebijakan utang, pertumbuhan perusahaan, dan ukuran perusahaan terhadap nilai perusahaan Abdul Malik Kumar; Jessicha Chechelia Jelita Putri; Sunaryari Hardiani
Jurnal Ilmiah Bisnis dan Perpajakan (Bijak) Vol 6, No 1 (2024): February 2024
Publisher : University of Merdeka Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26905/j.bijak.v6i1.12255

Abstract

The aim of this research is to analyze the influence of capital structure, profitability, debt policy, company growth and company size on firmvalue. The population and sample used in this research are food and beverage sector manufacturing companies listed on the Indonesia Stock Exchange for the 2017-2021 period. The sample for this research was 11 companies with 54 data obtained using the purposive sampling method. The data analysis used is multiple linear regression analysis. The results of the research show that capital structure and profitability have a positive effect on company value. Meanwhile, debt policy, company growth and company size have a negative effect on firm value.
Pengaruh work – life balance dan kepuasan kerja terhadap kinerja karyawan PT. ABC Kota Malang Johanes Mulia; Priyo Sudibyo; Any Rustia Dewi
Jurnal Ilmiah Bisnis dan Perpajakan (Bijak) Vol 6, No 1 (2024): February 2024
Publisher : University of Merdeka Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26905/j.bijak.v6i1.12298

Abstract

Employee performance is one of the main references for entrepreneurs/companies in finding formulations that can increase the profitability of the business entity. The aim of this research is to determine the influence of Work - Life Balance and Job Satisfaction on Employee Performance at PT. ABC Malang. The sampling technique used in this research was random sampling technique. From there, a sample size of 100 employees was obtained. The data collection technique used is by using a questionnaire, using the Google Form facility. Data analysis techniques used in this research include: Variable Validity Test, then Cronbach Alpha Reliability Test, and Classic Assumption Test (Normality Test Multicollinearity Test), as well as Multiple Linear Regression Analysis. To test the hypothesis, this research uses the Simultaneous Test (Test Simultaneously) and Partial Test (T Test), as well as the Coefficient of Determination Test, using SPSS. Multiple Linear Equation Y = 6.905 + 0.284X1 + 0.387X2 + e. Based on the results of the regression test carried out by the author, the author will conclude that each variable used by the author, namely Work-Life Balance (X1), has a partial and positive influence on the Performance (Y) of Employees at PT. ABC of Malang city. Meanwhile, the variable Job Satisfaction (X2) of employees at PT ABC Malang city also has a partial and positive effect on employee performance (Y). Simultaneously, Work-Life Balance and Job Satisfaction also have a positive effect on employee performance. Coefficient of Determination Test Results R Where the results are at the point 0.511. It can be concluded that the independent variable used contributed 51.1% to this research. The Job Satisfaction variable has a dominant influence in the research. It is proven that tcount ttable, namely 6.906 1.985. Meanwhile, for the Work-Life Balance variable, the tcount is 4.395, which is greater than the ttable, namely 1.985.
How boarding house entrepreneurs recover after thecovid-19 pandemic Vika Sari Kusbiyanto; Dewi Kusumowati
Jurnal Ilmiah Bisnis dan Perpajakan (Bijak) Vol 6, No 1 (2024): February 2024
Publisher : University of Merdeka Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26905/j.bijak.v6i1.12201

Abstract

This research aims to examine the effect capital, condition of the place, strategic location and promotions on income of boarding house entrepreneurs in Semarang City. The type of this research is quantitative descriptive.  Data used in this research is quantitative data, obtained from respondents. The data source is primary data obtained through questionnaires which are distributed directly to boarding house owners. The sample is 41 boarding house entrepreneurs in Semarang. This research uses linear regression analysis using SPSS with the results that capital, condition of the place, strategic location and promotions has an effect on income.
Determinan kepatuhan pajak UMKM di Kota Batu pada era PP 23/2018 Agustinus Cendra Manto; Norman Duma Sitinjak
Jurnal Ilmiah Bisnis dan Perpajakan (Bijak) Vol 6, No 1 (2024): February 2024
Publisher : University of Merdeka Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26905/j.bijak.v6i1.12235

Abstract

The tax collection system in Indonesia is a self-assessment system. A system that relies on taxpayer compliance. This research examines MSME taxpayer compliance. The population chosen was MSMEs in Batu City, East Java. Batu city is a tourist destination. The analysis technique used is multiple regression. The results of the research are that understanding and awareness of taxpayers has an impact on tax compliance, where understanding taxes has the biggest impact. MSMEs in Batu City always prepare funds to pay taxes and understand the benefits of taxes. Tax sanctions are not a consideration for Batu City SMEs because they pay on time.
Pengaruh ukuran perusahaan, profitabilitas, kebijakan utang, likuiditas, dan struktur modal terhadap nilai perusahaan Epi Meyorga; Pujo Gunarso; Any Rustia Dewi
Jurnal Ilmiah Bisnis dan Perpajakan (Bijak) Vol 6, No 1 (2024): February 2024
Publisher : University of Merdeka Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26905/j.bijak.v6i1.11986

Abstract

This research aims to analyze the influence of size, profitability, debt policy and capital structure on company value. The population in this study was 55 companies, the sampling technique used purposive sampling, resulting in a total sample of 13 companies during the 2020 - 2022 period. The data analysis technique used multiple regression analysis. The results of the analysis show that company size has a significant effect on company value. Profitability, debt policy, liquidity and capital structure have no effect on company value.  

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