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Jurnal Ilmiah Bisnis dan Perpajakan (Bijak)
Published by Universitas Merdeka Malang
ISSN : -     EISSN : 26564297     DOI : https://doi.org/10.26905/j.bijak
Core Subject : Economy,
Economics, Econometrics & Finance
Akuntansi keuangan, perpajakan, akuntansi manajemen, auditing, kewirausahaan serta bisnis dan manajemen
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Akuntansi
Articles 98 Documents
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Pengaruh profitabilitas dan leverage terhadap harga saham pada perusahaan teknologi informasi dan komunikasi di Bursa Efek Indonesia Periode Pra- Covid dan Pasca Covid (2019-2024) Beatrice Phoebe Gantari Manusu; Diana Zuhroh
Jurnal Ilmiah Bisnis dan Perpajakan (Bijak) Vol. 8 No. 1 (2026): February 2026
Publisher : University of Merdeka Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26905/j.bijak.v8i1.16681

Abstract

This study examines the influence of profitability and leverage on stock prices of Technology, Information, and Communication (TIK) sector companies listed on the Indonesia Stock Exchange (IDX) during the pre-pandemic period (2019–2021) and the post-pandemic period (2022–2024). Profitability is measured using Return on Equity (ROE), while leverage is measured using the Debt to Equity Ratio (DER). A quantitative approach with multiple linear regression is applied to 114 observations from 19 companies with complete financial data across both periods. The results of the study indicate that ROE has a positive and significant effect on stock prices in both periods, reaffirming that profitability is a key indicator considered by investors in the ICT sector. Conversely, DER does not exhibit a significant effect on stock prices in either period, suggesting that leverage levels are not a primary consideration for investors when making investment decisions, regardless of whether market conditions are depressed or have returned to stability. Simultaneously, ROE and DER jointly influence stock prices, implying that companies need to strengthen their profitability and maintain healthy leverage in order to preserve firm value.
Dampak profitabilitas terhadap income smoothing dengan rasio kas sebagai variabel moderasi pada perusahaan manufaktur yang terdaftar di BEI periode 2020-2024 Ni Putu Karinina Febriyanty; Khairunnisa; Defel Septian
Jurnal Ilmiah Bisnis dan Perpajakan (Bijak) Vol. 8 No. 1 (2026): February 2026
Publisher : University of Merdeka Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26905/j.bijak.v8i1.16776

Abstract

Continued implementating of profit smoothing, which is a management effort to stabilize financial performance reported to external parties. The purpose of this research is to examine how Return on Assets (ROA), Return on Equity (ROE), and Net Profit Margin (NPM) affect income smoothing practices, with cash ratio acting as a moderating variable. This study focuses on manufacturing companies listed on the Indonesia Stock Exchange during the period from 2020 to 2024. The research sample includes 94 companies selected using the purposive sampling method. The analysis methods used include descriptive statistics, classical assumption tests, and moderated regression analysis using the quasi-moderated regression approach. The research results show that ROA and NPM do not significantly affect income smoothing practices, while ROE has a positive and significant effect. In addition, the cash ratio is not able to moderate the relationship between ROA, ROE, and NPM with income smoothing. This study contributes to theory by strengthening the perspective of agency regarding managerial conflict of interest, and it also offers practical benefits for investors, managers, and regulators in improving awareness of financial reporting quality, especially for companies with high return on equity.
Pengelolaan keuangan desa berbasis aplikasi siskeudes dalam perspektif Technology Acceptance Model (TAM) pada Desa di Kecamatan Luahagundre Maniamolo Nestan Theresia Natalia; Arthur Simanjuntak; Ivo Maelina Silitonga
Jurnal Ilmiah Bisnis dan Perpajakan (Bijak) Vol. 8 No. 1 (2026): February 2026
Publisher : University of Merdeka Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26905/j.bijak.v8i1.16841

Abstract

This study aims to analyze the effect of Perceived Usefulness and Perceived Ease of Use on village financial management through the Village Financial System (Siskeudes) application within the framework of the Technology Acceptance Model (TAM). This research applies a quantitative approach using primary data collected through questionnaires distributed to village officials directly involved in managing village finances using the Siskeudes application. The population consists of all village officials in Luahagundre Maniamolo District, with a sample of 40 respondents selected using purposive sampling. The data analysis techniques include descriptive statistics, validity tests, reliability tests, classical assumption tests, multiple linear regression analysis, and hypothesis testing using SPSS version 25. The results indicate that Perceived Usefulness and Perceived Ease of Use have a positive and significant effect on village financial management, both partially and simultaneously. These findings imply that higher levels of perceived usefulness and ease of use of the Siskeudes application lead to more effective, transparent, and accountable village financial management.
Pengelolaan keuangan desa berdasarkan asas transparansi, akuntabel, partisipatif, tertib dan disiplin anggaran Yulia Riska Manik; Arthur Simanjuntak; Duma Megaria Elisabeth
Jurnal Ilmiah Bisnis dan Perpajakan (Bijak) Vol. 8 No. 1 (2026): February 2026
Publisher : University of Merdeka Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26905/j.bijak.v8i1.16847

Abstract

This study aims to determine the effect of Transparency, Accountability, Participation, Orderliness, and Budget Discipline on Village Financial Management in Hudopa Nauli Village, District, Central Tapanuli Regency. This research is quantitative in nature and uses primary data. The population in this study consists of all village officials in Hudopa and the community, with a sample of 37 respondents selected using purposive sampling. Data collection was conducted by distributing questionnaires to village officials and community members directly involved in village financial management. The data analysis technique used in this study is descriptive statistics. The quality of primary data was tested by the researcher using validity and reliability tests, classical assumption tests, multiple linear regression tests, and hypothesis testing using the SPSS 25 application. The results of this study individually show that Transparency and Participation have a positive and significant effect on Village Financial Management. Meanwhile, Accountability and Budget Order and Discipline do not have a significant effecton Village Financial Management.
Memahami perilaku mahasiswa gen z dalam mengelola keuangan pribadi melalui perspektif mental accounting Anak Agung Istri Pradnyarani Dewi; I Dewa Ayu Eka Pertiwi; Luh Putu Lusi Setyandarini Surya
Jurnal Ilmiah Bisnis dan Perpajakan (Bijak) Vol. 8 No. 2 (2026): Agustus 2026
Publisher : University of Merdeka Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26905/j.bijak.v8i2.16435

Abstract

This study examines the financial management behavior of Generation Z students from a mental accounting perspective. Growing up in the digital era, Generation Z has extensive access to digital wallets, Buy Now Pay Later (BNPL) services, and e-commerce platforms. While these technologies offer convenience, they also increase the risk of consumptive behavior and fear of missing out (FOMO). This qualitative study involved eight Generation Z students, both those who earn their own income and those who rely on parental allowances. Data were collected through interviews, observations, and documentation. The analysis was guided by Thaler’s (1999) mental accounting framework, focusing on four dimensions: framing effect, specific accounts and self-control, decision making and evaluation, and the hedonic treadmill. The findings show that students tend to allocate their income into mental categories such as basic needs, entertainment, and savings. These allocations are managed through simple methods, including manual records, separate accounts, or intuitive judgment. Although social media trends and digital promotions often encourage impulsive spending, some students are able to redirect these influences toward productive financial behaviors. Overall, the study highlights the importance of strengthening mental accounting–based financial literacy to support responsible financial management and well-being among Generation Z students.
Pengaruh kesadaran wajib pajak, pemahaman perpajakan, dan sanksi pajak, terhadap kepatuhan wajib pajak orang pribadi di Kutai Timur Muhammad Rizal Rafsanjani; Yunita Fitria
Jurnal Ilmiah Bisnis dan Perpajakan (Bijak) Vol. 8 No. 2 (2026): Agustus 2026
Publisher : University of Merdeka Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26905/j.bijak.v8i2.16656

Abstract

Taxes are a major source of state revenue and a vital role in financing national development and enhancing public welfare. Tax revenues enable government to fund infrastructure projects, deliver public services, and support strategic national programs, making the achievement of revenue targets essential for sustainable development. One of the most significant components of income tax in Indonesia is Income tax (PPH) 21, which is levied on individual taxpayers’ earnings such as salaries, honoraria, and other forms of remuneration. However, compliance among individual taxpayers remains a persistent challenge. This study aims to examine the effects of taxpayer awareness, tax knowledge, and tax sanctions on individual taxpayer compliance. A quantitative approach, primary data were collected through a Likert scale questionnaire. The sample consisted of 400 individual taxpayers holding a Taxpayer Identification Number (NPWP) in the Kutai Timur region. Data were collected via an online survey using Google forms and analyzed using the Partial Least Squares-Structural Equation Modeling (PLS-SEM) with SmartPLS 4.0 software. The result of this study indicate that taxpayer awareness, tax knowledge, and tax sanctions have a positive and significant effect on individual taxpayer compliance. This study contributes to the taxation literature by providing empirical evidence from a regional context.
Analisis kinerja pemungutan retribusi pemanfaatan tanah milik pemerintah Kota Malang Cindy Getah Trisna June; Muhammad Syafiq Muhammad Syafiq; Ary Yunita Anggraeni; Fitriana Santi; Dyah Paramitha
Jurnal Ilmiah Bisnis dan Perpajakan (Bijak) Vol. 8 No. 2 (2026): Agustus 2026
Publisher : University of Merdeka Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26905/j.bijak.v8i2.17454

Abstract

The utilization of land owned by the Malang City Government through a leasing scheme represents an effort to optimize regional assets that not only provides economic benefits to the community but also serves as an important source of Local Own-Source Revenue (PAD). The levy imposed on the utilization of these assets constitutes compensation for the use of government-owned property by individuals or third parties. Therefore, the effectiveness of the levy collection system plays a crucial role in optimizing regional revenue. This study aims to evaluate the levy collection system for the utilization of Malang City Government land and to identify the factors affecting its effectiveness. A descriptive qualitative approach was employed using observation, interviews, documentation, and surveys involving land tenants across five districts in Malang City. The findings indicate that the effectiveness of levy collection is constrained by several issues, including the predominance of manual payment procedures, reliance on physical payment receipts that are prone to loss, complex leaseholder transfer administration, and the lack of integration between the payment information system and the regional asset database. Respondents also expressed the need for digital payment systems to improve convenience, transparency, and service accountability. The findings are expected to provide a basis for developing digital transformation strategies in regional levy management to enhance public service quality and optimize Local Own-Source Revenue in a sustainable manner.
Kebijakan dividen memoderasi pengaruh struktur modal dan profitabilitas terhadap nilai perusahaan Khafidhotul Ainiah; Dyah Ani Pangastuti
Jurnal Ilmiah Bisnis dan Perpajakan (Bijak) Vol. 8 No. 2 (2026): Agustus 2026
Publisher : University of Merdeka Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26905/j.bijak.v8i2.17484

Abstract

This study aims to analyze the influence of capital structure and profitability on firm value, with dividend policy serving as a moderating variable, focusing on mining sector companies listed on the Indonesia Stock Exchange during the 2022–2024 period. A quantitative approach was employed using secondary data derived from annual financial reports. The sample was selected using a purposive sampling method, resulting in 19 companies and 57 observations. Data analysis was conducted using descriptive statistics, classical assumption tests, and Moderated Regression Analysis (MRA) with the aid of SPSS. The results indicate that capital structure does not have a significant effect on firm value, whereas profitability has a positive and significant effect on firm value. Dividend policy was found to have a significant effect on firm value. Furthermore, while dividend policy failed to moderate the influence of capital structure on firm value, it successfully moderated the influence of profitability on firm value. These findings suggest that dividend policy acts as a quasi-moderator in the relationship between profitability and firm value. The study is expected to contribute to the development of financial literature and serve as a reference for management and investors in financial decision-making.

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