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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 87 Documents
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Pengaruh profitabilitas, leverage, likuiditas terhadap nilai perusahaan (studi empiris pada perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia pada tahun 2019 – 2022) Siska Yulia Weny
Jurnal Ilmiah Bisnis dan Perpajakan (Bijak) Vol 5, No 1 (2023): February 2023
Publisher : University of Merdeka Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26905/j.bijak.v5i1.9520

Abstract

Indonesia is currently experiencing rapid progress in the economic field, where many companies compete to dominate the market. Financial statements can consist of profit and loss reports, reports on changes in capital, and statements of financial position. Then using data from financial reports will be analyzed using profitability ratios, liquidity ratios, solvency ratios, activity ratios, and investment ratios. The purpose of this study is to determine the effect of profitability, leverage and liquidity on firm value, to analyze the effect of profitability, leverage and liquidity on firm value. The research method used is quantitative. The results of this study are liquidity, leverage, profitability have an effect on firm value
Strategi rantai nilai untuk keberlangsungan usaha industri rumah cokelat di Kota Palu Gusman Sunding; Chalarce Totanan; Mustamin Aras; Rahayu Indriasari; Muhammad Ansar; Jurana Jurana
Jurnal Ilmiah Bisnis dan Perpajakan (Bijak) Vol 5, No 1 (2023): February 2023
Publisher : University of Merdeka Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26905/j.bijak.v5i1.9393

Abstract

The purpose of this study was to determine the strategic value chain for the sustainability of the Chocolate House Industry business in the city of Palu, which is located on Jalan Setia Budi, East Palu, Central Sulawesi. The number of respondents was 4 people consisting of 1 leader, 1 head of production and 2 employees. Data analysis technique uses descriptive qualitative.The value chain strategy at Rumah Coklat can be seen from the supporting (secondary) activities which include Infrastructure, HR Management, Technology Development and Procurement activities. Primary (primary) involvement includes raw material handling, production process, service and marketing. The Value Chain Strategy activities as a whole support each other to create chocolate products. The results of the assessment of the value chain strategy in the continuity of the Chocolate House Industry business are 3, namely: (1) Competitive advantage, namely by utilizing the original taste of the original cocoa beans, Utilizing the original cocoa butter as a raw material for making chocolate to give a distinctive taste from chocolate so that it is preferred the community, continue to maintain and improve product quality so that it becomes a superior product for the Palu city government. (2) Differentiation Strategy, namely by paying attention to the quality of the ingredients used and always maintaining the taste produced, (3) Cost advantage strategy, namely producing authentic chocolate from Central Sulawesi which is processed into chocolate with levels of 56 percent, 80 percent and 90 percent. Thus producing premium chocolate, not compound chocolate. The value chaos strategy all synergizes to shape, support and support the chocolate manufacturing process in order to gain margins/profits. Optimal margin provides the sustainability of the chocolate house industry in maintaining existence and maintaining business (Going Concern).
Pengaruh corporate governance terhadap penghindaran pajak Emanuel Claritus; Norman Duma Sitinjak; Harmono Harmono
Jurnal Ilmiah Bisnis dan Perpajakan (Bijak) Vol 5, No 1 (2023): February 2023
Publisher : University of Merdeka Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26905/j.bijak.v5i1.9488

Abstract

This study aims to examine the effect of corporate governance on tax avoidance in property and real estate companies listed on the Indonesian stock exchange by comparing tax avoidance that occurred before the pandemic (2018-2019) and during the pandemic (2020-2021). The data used in this research is secondary data. Sampling used Purpose sampling and obtained a sample of 14 companies with an observation period of 4 years. Data were processed using SPSS with multiple linear regression. From the results of the research analysis, it shows that institutional ownership and the board of commissioners before the pandemic and during the pandemic had no effect on tax evasion, managerial ownership before the pandemic had no effect on tax evasion while during the pandemic managerial ownership had a negative effect on tax evasion, and the audit committee before the pandemic had an effect positive on tax evasion while during the pandemic the audit committee had no effect on tax evasion.
Pengaruh penerapan akuntansi sektor publik dan kualitas laporan keuangan terhadap akuntabilitas kinerja instansi pemerintah (studi pada Badan Pengelolaan Keuangan dan Aset Daerah (BPKAD) Kabupaten Kupang) Christian Timotius Peilouw; Dwi Dayanti Oktavia; Agusta Amanda Wulandari; Chyntia Febriliany Latuan
Jurnal Ilmiah Bisnis dan Perpajakan (Bijak) Vol 5, No 1 (2023): February 2023
Publisher : University of Merdeka Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26905/j.bijak.v5i1.9641

Abstract

This study aims to find empirical evidence of the effect of the application of public sector accounting and the quality of financial reports on the accountability performance of government agencies. This study uses three variables, namely the application of public sector accounting (X1), quality of financial reports (X2), and accountability of government agency performance (Y). This study was a quantitative study using primary data obtained through a questionnaire. The population of 54 employees of the Regional Financial and Asset Management Agency of Kupang Regency. The sample was taken 35 people using purposive sampling as the sampling technique. The data analysis method used was data quality test consisting of validity test and reliability test; and classical assumption test consisting of normality test, multicollinearity test, heteroscedasticity test and autocorrelation test. The hypothesis testing technique uses multiple linear regression analysis, coefficient of determination, t-test and F test. The data were processed by using the Statistical Product And Service Solution (SPSS) version 26 program. The results of this study indicated that partially the application of public sector accounting affects the accountability performance of government agencies, and partially the quality of financial reports affects the performance accountability of government agencies. Meanwhile, the simultaneous application of public sector accounting and the quality of financial reports had a significant effect on the performance accountability of government agencies
Faktor-faktor yang mempengaruhi tingkat kepatuhan wajib pajak orang pribadi pelaku e-commerce di Kota Labuan Bajo Miftahul Jannah; Norman Duma Sitinjak
Jurnal Ilmiah Bisnis dan Perpajakan (Bijak) Vol 5, No 2 (2023): July 2023
Publisher : University of Merdeka Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26905/j.bijak.v5i2.10013

Abstract

Taxes are a definite source of contributing funds to the state. This study aims to analyze the factors that influence taxpayer compliance, namely taxpayer awareness, tax sanctions, and understanding of taxation. The population used in this study is individual taxpayers who are e-commerce actors in Labuan Bajo City. The sampling technique uses random sampling, the type of data used is primary data sourced from distributing online questionnaires. The questionnaire given to 40 respondents used a Likert scale of 1 to 5. The criteria in this study were e-commerce taxpayers who made sales through the Market Place Shopee application who are domiciled in Labuan Bajo City and individual taxpayers who do e-commerce the author's data sources in this study.The research analysis technique used is multiple linear regression. Based on the results of the analysis, it shows that taxpayer awareness affects taxpayer compliance, tax sanctions do not affect taxpayer compliance, and understanding of taxation affects taxpayer compliance
Persepsi mahasiswa terkait kemampuan mendirikan usaha di Sukabumi Amelia Pitriyani; Dinda Nur Annisa
Jurnal Ilmiah Bisnis dan Perpajakan (Bijak) Vol 5, No 2 (2023): July 2023
Publisher : University of Merdeka Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26905/j.bijak.v5i2.9357

Abstract

The small number of SMEs is caused by untrained human resources. In order for SMEs to develop, human resources must also be qualified. Therefore, SMEs owners and workers must have managerial skills, abilities and knowledge. This study begins with a general theoretical framework on perceptions, SMEs and employment factors. The purpose of this study was to determine student perceptions about the ability to establish SMEs in Sukabumi and also to determine the positive impact of the SMEs sector both in the short and long term. This study uses a descriptive qualitative approach. The subjects of this study were students from the Wiyata Indonesia Institute of Management, Muhammadiyah University of Sukabumi, Nusa Putra University and Sukabumi Open University. The results showed that students' perceptions of SMEs were better than large companies in terms of quality and management relationships, authority and participation in decision making. College graduates have the potential to become suitable and valuable resources for the development of SMEs.
Efektivitas pajak daerah dan retribusi daerah terhadap pendapatan asli daerah Kabupaten Bondowoso Adellia Anugerah; Kuni Handayawati; Annisa Fatimah
Jurnal Ilmiah Bisnis dan Perpajakan (Bijak) Vol 5, No 2 (2023): July 2023
Publisher : University of Merdeka Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26905/j.bijak.v5i2.10101

Abstract

This study aimed  to determine the effectiveness of the regional taxes and regional levies on The Regional Original Income (PAD) at the Regional Revenue Agency of Bondowoso Regency in 2017-2021 (before and during the Covid-19 pandemic) and their policies. This research was processed by a qualitative descriptive method with interviews and documentation as data collection methods. The research data sources came from the Government Agency Performance Report (LKIP) of Bapenda and the Bondowoso Regency Regional Budget Realization Report for 2017-2021. The effectiveness ratio used as an analytical tool was in the form of a formula which was a comparison between the taxes and the budget multiplied by one hundred percent which was adjusted to the criteria for measuring effectiveness. The results showed the effectiveness of the regional taxes and the levies before the Covid-19 pandemic (2017-2019) with very effective criteria, namely 100% on the regional taxes and 106% on the regional levies. Meanwhile, the effectiveness of regional taxes and levies during the Covid-19 pandemic (2020-2021) has an effective criterion of 95% on the regional taxes and 75% on the regional levies.
Pengaruh penerapan e-filing, sanksi perpajakan serta tarif pajak terhadap tingkat kepatuhan wajib pajak orang pribadi dalam melaporkan SPT tahunan (studi empiris di Kantor Pelayanan Pajak Pratama Balikpapan Timur) Chinndy Ivana; Agus Iwan Kesuma
Jurnal Ilmiah Bisnis dan Perpajakan (Bijak) Vol 5, No 2 (2023): July 2023
Publisher : University of Merdeka Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26905/j.bijak.v5i2.9823

Abstract

This research was conducted to obtain empirical evidence of the relationship between the implementation of e-filing, tax sanctions and tax rates on the level of individual taxpayer compliance in reporting annual tax returns. The type of research used is quantitative research using primary data and for the sample using purposive sampling method with a total of 100 respondents. The data analysis tool uses SEM-PLS assisted by the SmartPLS program version 3.2.9. The results of the analysis show that: (1) the application of e-filing has a significant and positive effect on the level of individual taxpayer compliance in reporting annual tax returns; (2) tax sanctions have a significant and positive effect on the level of individual taxpayer compliance in reporting annual SPT; (3) the tax rate has no effect on the level of individual taxpayer compliance in reporting the annual SPT
Menilai kinerja keuangan PT. Sumber Alfaria Trijaya Tbk (Alfamart) periode 2018-2021 dengan menggunakan rasio profitabilitas dan rasio solvabilitas Dwi Dayanti Oktavia; Alfiah Alfiah; Irma Mugi Lestari
Jurnal Ilmiah Bisnis dan Perpajakan (Bijak) Vol 5, No 2 (2023): July 2023
Publisher : University of Merdeka Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26905/j.bijak.v5i2.10086

Abstract

The research background is the financial performance of PT. Sumber Alfaria Trijaya as a retail industry which is in tight business competition from other retail companies and online shops. The research objective is to determine the financial performance of PT Sumber Alfaria Trijaya in 2018-2021 through profitability and solvency ratios. The research method used is descriptive quantitative. The research was conducted by analyzing the company's financial statements PT. Alfaria Trijaya sources for the period 2018 – 2021. Data collection techniques are documentation and literature study. The analysis technique used is descriptive analysis of trend analysis of profitability and solvency ratios as well as comparisons with industry standards. The results show that the trend of changes in the profitability ratios has increased with an increasing tendency from 2018 to 2021, while the trend of changes in the solvency ratio has a downward trend from 2018 to 2021. Meanwhile, the trend of changes in the financial performance of PT Sumber Alfaria Trijaya is getting better but not yet sufficient to meet industry standards. The conclusion of the research results is that the financial performance of PT Sumber Alfaria Trijaya has not met industry standards.
Pengaruh gaya kepemimpinan dan budaya organisasi terhadap komitmen organisasi melalui person organizational fit pada jemaat Gereja HKBP Malang Marulam Jhon Monry; Tanto Gatot Sumarsono; Mohammad Choldun Sina Setyadi
Jurnal Ilmiah Bisnis dan Perpajakan (Bijak) Vol 5, No 2 (2023): July 2023
Publisher : University of Merdeka Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26905/j.bijak.v5i2.10134

Abstract

Penelitian ini meneliti empat variabel yakni gaya kepemimpinan, budaya organisasi, person organizational fit, dan komitmen organisasi. diadakannya penelitian ini bertujuan guna menjelaskan dan menganalisis pengaruh dari gaya kepemimpinan dan budaya organisasi pada komitmen organisasi melalui person organizational fit pada jemaat gereja. sejumlah 100 sampel responden pada jemaat Gereja HKBP Malang diambil berdasarkan sejumlah pertimbangan. data penelitian dikumpulkan menggunakan kuesioner penelitian, dengan teknik analisis data analisis jalur. hasil penelitian menunjukkan secara parsial gaya kepemimpinan dan budaya organisasi memiliki pengaruh positif dan signifikan pada komitmen organisasi, selain itu person organizational fit terbukti mampu memediasi gaya kepemimpinan dan budaya organisasi pada komitmen organisasi. pemimpin gereja dapat memperhatikan rasa person organizational fit yang akan menentukan kuatnya komitmen jemaat gereja.

Page 6 of 9 | Total Record : 87

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