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<![CDATA[Analisis Kinerja Keuangan Bank Victoria Syariah Dengan Pendekatan Metode Rgec ]]>
<![CDATA[Fatin Najwa Nazurah]]>;
<![CDATA[Wardatus Syarifah]]>
<![CDATA[ EKONOMIKA45 : Jurnal Ilmiah Manajemen, Ekonomi Bisnis, Kewirausahaan Vol. 11 No. 2 (2024): Juni : Jurnal Ilmiah Manajemen, Ekonomi Bisnis, Kewirausahaan ]]>
Publisher : <![CDATA[Fakultas Ekonomi Universitas 45 Surabaya ]]>
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DOI: 10.30640/ekonomika45.v11i2.2475
<![CDATA[Health Bank is a very important thing in a financial institution to increase public confidence because a healthy bank will be easy to do its business with normal. Besides, public confidence can convince that the bank is a safe place to store its assets. This research is aimed at determining the health level of Victoria Syariah Bank. This study uses a quantitative descriptive approach. The analytical technique used is the RGEC ratio analysis. Research shows that the financial performance of Bank Victoria Syariah 2017- 2021 measured using the RGEC Method. Risk Profile Foctors assessed through NPF from 2017-2021 with a pretty healthy category, and FDR from 2017-2021 with a very healthy category. The Good Corporate Governance Bank Victoria Syariah factor has fallen into a healthy category. The Earning factor whose assessment consists of ROA from 2017-2021 with a relatively healthy category, ROE from 2017-2021 with a poor category, and BOPO has always experienced a decline with an unhealthy category. and the capital factor in the CAR ratio is always rising every year with very healthy ranks. Where Victoria Corporate Bank can maintain its financial performance from 2017-2020 with the category "Pretty Healthy" but there will be a decline in 2021 with the category "Less Healthy" due to an increase in the NPF ratio of Victoria Corporate Bank of 9.54%.]]>
<![CDATA[Pengaruh Pengaruh Product Quality dan Promotion Terhadap Trust dan Purchase Decision Pada Produk Valizastuff Di Shopee ]]>
<![CDATA[Muhamad Faisal]]>;
<![CDATA[Parlagutan Silitonga]]>
<![CDATA[ EKONOMIKA45 : Jurnal Ilmiah Manajemen, Ekonomi Bisnis, Kewirausahaan Vol. 12 No. 1 (2024): Desember : Jurnal Ilmiah Manajemen, Ekonomi Bisnis, Kewirausahaan ]]>
Publisher : <![CDATA[Fakultas Ekonomi Universitas 45 Surabaya ]]>
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<![CDATA[This study aims to determine the relationship between product quality and promotion on trust and purchasing decisions at the Valizastuff online store in e-commerce. The population in this study were all Valizastuff customers. This study involved 240 respondents who were collected using questionnaire distribution with Accidental Sampling technique. The data analysis method was carried out using Structural Equation Modeling (SEM) with the help of Smart-PLS software (v.3.2.9). The results of this study indicate a significant influence between product quality and promotion on trust and purchasing decisions. The results show a positive and significant direct influence between product quality on trust and purchasing decisions and the results of this study indicate that promotion has a positive and significant influence on trust and purchasing decisions. Trust also has a positive and significant influence on purchasing decisions. Therefore, it is important to maintain consumer trust in an effort to increase purchasing decisions.]]>
<![CDATA[Analisis Peranan Kinerja, Promosi, dan Pelayanan Radio RSPD 96,5 FM terhadap Kepuasan Masyarakat dalam Menyampaikan Informasi ]]>
<![CDATA[Rini Sopiani]]>;
<![CDATA[Junita Lubis]]>;
<![CDATA[Fauziah Hanum]]>
<![CDATA[ EKONOMIKA45 : Jurnal Ilmiah Manajemen, Ekonomi Bisnis, Kewirausahaan Vol. 9 No. 2 (2022): Juni : Jurnal Ilmiah Manajemen, Ekonomi Bisnis, Kewirausahaan ]]>
Publisher : <![CDATA[Fakultas Ekonomi Universitas 45 Surabaya ]]>
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DOI: 10.30640/ekonomika45.v9i2.2500
<![CDATA[The aim of this research is to determine the influence of the performance, promotion and service of RSPD 96.5 FM Radio on public satisfaction in conveying information. This type of research is quantitative research. The sample used was 100 people, namely loyal listeners of RSPD Radio 96.5 FM. The research results show that performance, promotion and service have a positive and significant effect both partially and simultaneously. For the performance variable (X1), the value obtained was tcount (3.541) > ttable 1.661) and a significance level of 0.001 < 0.05. This means that performance partially influences community satisfaction. For the promotion variable (X2), the value obtained is tcount (2.946) > ttable (1.661) and the significance level is 0.001 < 0.05. This means that promotion partially influences public satisfaction. For service (X3), the value obtained is tcount (4,722) > ttable (1.661) and the significance level is 0.000 < 0.05. This means that service partially influences community satisfaction. The coefficient of determination test results obtained a value of 0.725. This value means that public satisfaction can be explained by performance, promotion and service by 72.5%. Meanwhile, the remaining 27.5% was influenced by other variables not examined in this research.]]>
<![CDATA[Pengaruh Kepemilikan Institusional, Leverage Terhadap Tax Avoidance Dengan Profitabilitas Sebagai Moderating ]]>
<![CDATA[Resiana Resiana]]>;
<![CDATA[M. Budiantara]]>
<![CDATA[ EKONOMIKA45 : Jurnal Ilmiah Manajemen, Ekonomi Bisnis, Kewirausahaan Vol. 11 No. 2 (2024): Juni : Jurnal Ilmiah Manajemen, Ekonomi Bisnis, Kewirausahaan ]]>
Publisher : <![CDATA[Fakultas Ekonomi Universitas 45 Surabaya ]]>
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DOI: 10.30640/ekonomika45.v11i2.2535
<![CDATA[This study aims to analyze the effect of Institutional Ownership, Leverage on Tax Avoidance with profitability as moderating. The population of this study is 87 manufacturing companies in the consumer goods industry sector listed on the Indonesia Stock Exchange (IDX) in 2020-2022.The sample of this study was determined by purposive sampling, with predetermined criteria as many as 30 companies that qualified as samples. The data used in this study were obtained from secondary data. The analysis technique used in testing data is Moderated Regression Analysis (MRA), and is processed using IBM SPSS 29 software. As a result, in Test F it was found that the variables of Institutional Ownership and Leverage did not have a significant effect on Tax Avoidance. In the T Test, Institutional Ownership and Leverage have no significant effect on Tax Avoidance. In the MRA Test it was found that Profitability did not moderate the effect of Institutional Ownership on Tax Avoidance and Profitability did not moderate the effect of Leverage on Tax Avoidance. The results showed that Institutional Ownership did not have a significant effect on Tax Avoidance, Leverage did not have a significant effect on Tax Avoidance, Profitability did not moderate the effect of Institutional Ownership on Tax Avoidance and Profitability did not moderate the effect of Leverage on Tax Avoidance.]]>
<![CDATA[Pengaruh Rasio Kesehatan Bank Terhadap Pertumbuhan Aset PD. BPR Kabupaten Bulungan Dengan Inflasi Sebagai Variabel Moderasi ]]>
<![CDATA[Irma Nursanti]]>;
<![CDATA[Mohamad Nur Utomo]]>;
<![CDATA[Isfarudin]]>
<![CDATA[ EKONOMIKA45 : Jurnal Ilmiah Manajemen, Ekonomi Bisnis, Kewirausahaan Vol. 11 No. 2 (2024): Juni : Jurnal Ilmiah Manajemen, Ekonomi Bisnis, Kewirausahaan ]]>
Publisher : <![CDATA[Fakultas Ekonomi Universitas 45 Surabaya ]]>
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DOI: 10.30640/ekonomika45.v11i2.2536
<![CDATA[Penelitian ini bertujuan untuk mengetahui pengaruh rasio kesehatan bank terhadap pertumbuhan aset PD. BPR Kabupaten Bulungan Menggunakan pendekatan kuantitatif dengan analisis regresi linier berganda. Data yang digunakan data sekunder yaitu data-data dari PD. BPR Kabupaten Bulungan dan Badan Pusat Statistik (BPS) Kabupaten Bulungan terkait variabel-variabel yang diajukan dalam penelitian ini dan merupakan data utama yang akan di analisis untuk diambil kesimpulan. Hasilnya menunjukkan bahwa, Risk tidak berpengaruh negative signifikan terhadap pertumbuhan aset, GCG tidak berpengaruh positif signifikan terhadap pertumbuhan aset, rentabilitas tidak berpengaruh positif signifikan terhadap pertumbuhan aset, capital tidak berpengaruh positif signifikan terhadap pertumbuhan aset, inflasi tidak memoderasi secara signifikan terhadap hubungan risk dengan pertumbuhan aset, inflasi tidak memoderasi secara signifikan hubungan GCG dengan pertumbuhan aset, inflasi tidak memoderasi secara signifikan terhadap hubungan rentabilitas dengan perrumbuhan aset dan inflasi memoderasi secara signifikan terhadap hubungan capital dengan pertumbuhan aset.]]>
<![CDATA[Pengaruh Realisasi Penerimaan Dan Intensifikasi Pajak Kendaraan Bermotor Terhadap Potensi Pendapatan Asli Daerah Dengan Jumlah Kendaraan Bermotor Sebagai Variabel Moderasi Di Bapenda Provinsi Kalimantan Utara ]]>
<![CDATA[Rika Bulan Karolin]]>;
<![CDATA[Mohammad Nur Utomo]]>;
<![CDATA[Rini Yayuk Priyati]]>
<![CDATA[ EKONOMIKA45 : Jurnal Ilmiah Manajemen, Ekonomi Bisnis, Kewirausahaan Vol. 11 No. 2 (2024): Juni : Jurnal Ilmiah Manajemen, Ekonomi Bisnis, Kewirausahaan ]]>
Publisher : <![CDATA[Fakultas Ekonomi Universitas 45 Surabaya ]]>
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DOI: 10.30640/ekonomika45.v11i2.2538
<![CDATA[The aim of this research is to examine the effect of realization of PKB revenues and intensification on PAD Potential in BAPENDA of North Kalimantan Province with the Number of Motorized Vehicles as a moderating variable. The type of research used in the research is quantitative research with data in the form of annual Motor Vehicle Tax Reports taken from 5 districts/cities in North Kalimantan, from 2017 to 2021. Data analysis in this research uses Partial Least Squares (PLS)-Structural Equation Modeling (SEM). The research results found that the realization of Motor Vehicle Tax Revenue had a positive and significant effect on the Potential of Original Regional Income in BAPENDA, North Kalimantan Province. This means that the higher the realization of motor vehicle tax revenue, the potential for local revenue in BAPENDA North Kalimantan Province will increase. Intensification of Motor Vehicle Taxes has no effect on the Regional Original Income Potential in BAPENDA of North Kalimantan Province. This means that the higher or lower the level of motor vehicle tax intensification does not have a significant influence on increasing or decreasing the potential for local original income in BAPENDA of North Kalimantan Province. The number of motorized vehicles is unable to moderate the influence of actual motor vehicle tax revenue on the potential for local revenue in BAPENDA, North Kalimantan Province. This means that an increase or decrease in the number of motorized vehicles does not affect the strength or weakness of the realization of motor vehicle tax revenue on the potential for local revenue in BAPENDA of North Kalimantan Province. The number of motor vehicles is able to moderate the influence of motor vehicle tax intensification on the potential for local revenue in BAPENDA, North Kalimantan Province. This means that the increasing number of motorized vehicles can strengthen the influence of motor vehicle tax intensification on the potential for local revenue in BAPENDA, North Kalimantan Province.]]>
<![CDATA[Analisis Koreksi Fiskal Atas Laporan Keuangan Perusahaan Pada Pt Trijaya Sarana Mandiri Di Bandar Lampung ]]>
<![CDATA[Aditya Kristianto]]>;
<![CDATA[Aminah Aminah]]>
<![CDATA[ EKONOMIKA45 : Jurnal Ilmiah Manajemen, Ekonomi Bisnis, Kewirausahaan Vol. 11 No. 2 (2024): Juni : Jurnal Ilmiah Manajemen, Ekonomi Bisnis, Kewirausahaan ]]>
Publisher : <![CDATA[Fakultas Ekonomi Universitas 45 Surabaya ]]>
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DOI: 10.30640/ekonomika45.v11i2.2540
<![CDATA[Fiscal correction is a correction of financial records to comply with tax regulations. This study aims to determine whether the financial statements of PT Trijaya Sarana Mandiri has complied with tax regulations in calculating corporate income tax, the type of fiscal correction made, and the impact of the fiscal correction on the amount of corporate income tax owed by PT Trijaya Sarana Mandiri The data analysis method used in this study is descriptive analysis, in which the researcher analyzes the commercial financial statements of PT Trijaya Sarana Mandiri, make fiscal corrections, and determine the amount of income tax payable in accordance with tax provisions. The results of the study show that the calculation of corporate income tax for PT Trijaya Sarana Mandiri is not in compliance with tax provisions, fiscal corrections are made in the form of positive corrections, and the impact on tax payable increases tax payable. The impact of this fiscal correction can increase Taxable Income and Tax Payable, and can reduce the net profit of PT Trijaya Sarana Mandiri.]]>
<![CDATA[Analisis Perhitungan dan Pelaporan Pajak Penghasilan Badan Pasal 25 Pada Pt Xyz ]]>
<![CDATA[Cindea Corycha Putri]]>;
<![CDATA[Rama Gita Suci]]>
<![CDATA[ EKONOMIKA45 : Jurnal Ilmiah Manajemen, Ekonomi Bisnis, Kewirausahaan Vol. 11 No. 2 (2024): Juni : Jurnal Ilmiah Manajemen, Ekonomi Bisnis, Kewirausahaan ]]>
Publisher : <![CDATA[Fakultas Ekonomi Universitas 45 Surabaya ]]>
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DOI: 10.30640/ekonomika45.v11i2.2541
<![CDATA[This research was made to analyze the calculation and reporting of PPH Article 25 carried out by the Accounting Services Office for PT XYZ as a client who has given confidence to the Accounting Services Office to handle the bookkeeping as well as taxation. By using sec-ondary data, researchers retrieved company financial report data in the form of a 2022 commercial profit and loss report which was used to analyze the company's Article 25 PPH calculations. The analytical method used is descriptive qualitative method. Based on the research conducted by the author, the conclusion is that it is very important for a company to understand bookkeeping and taxation in a business, especially for Taxable Entrepreneurs (PKP), and Service Offices have properly and correctly calculated and reported Corporate Income Tax, namely based on Law no. 36 of 2008, and has followed the Director General of Taxes Regulations regarding changes to the 2022 tax rate.]]>
<![CDATA[Analisis Manajemen Kolaboratif Model Pentahelix Sebagai Strategi Pengelolaan Objek Wisata Pemandian Air Panas Desa Sumberarum Kabupaten Magelang ]]>
<![CDATA[Amalia Nessa Arlinda]]>;
<![CDATA[Ayuk Yuliana]]>;
<![CDATA[Taufiq Khaerudin]]>;
<![CDATA[Zulfatun Nisa’]]>;
<![CDATA[Bondan Nugroho]]>;
<![CDATA[Diah Agustina Prihastiwi]]>
<![CDATA[ EKONOMIKA45 : Jurnal Ilmiah Manajemen, Ekonomi Bisnis, Kewirausahaan Vol. 11 No. 2 (2024): Juni : Jurnal Ilmiah Manajemen, Ekonomi Bisnis, Kewirausahaan ]]>
Publisher : <![CDATA[Fakultas Ekonomi Universitas 45 Surabaya ]]>
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DOI: 10.30640/ekonomika45.v11i2.2542
<![CDATA[This research is motivated by the lack of availability of facilities and infrastructure, competition between managers and lack of human resources in the management of tourism objects. The location of this bathhouse is located in Dimajar Hamlet, Sumberarum Village, Tempuran District, Magelang Regency. The formulation of this research problem is how to analyze the application of the Pentahelix Model Collaborative Management as a Tourism Object Management Strategy in the Hot Springs of Sumberarum Village, Magelang Regency. This research uses the theory of strategic management from Fred R David (2004). By using SWOT analysis technique (Strengths, Weakness, Opportunities, Treaths) and with qualitative descriptive method. The results showed that Sumberarum Village has the strength to advance the tourism sector through the utilization of its natural resources, hot springs as the main attraction as a Hot Springs Tourism Object in Sumberarum Village. Meanwhile, the weakness is the human resources involved from among the local residents or residents of Sumberarum Village, still have limitations both in terms of quality and quantity. In addition, the management system of this tourist attraction is also not well structured so that it can affect the success of achieving organizational goals. The existence of the Sumberarum Village Hot Springs Tourism Object opens up extensive opportunities for local residents to create new jobs. The number of hot springs in Sumberarum Village is a threat in the competition for the management of hot spring tourism objects in the area due to the location of tourist objects that are close to each other. The suggestions of this research are (1) increasing the human resources involved (2) improving the structured tourist attraction management system (3) opening up jobs for residents around tourist objects (4) increasing unique innovations and maintaining cooperation between stakeholders.]]>
<![CDATA[Analisis Marketing Mix Terhadap Pembelian Properti Milik Pt. Beringin Subur Kencana ]]>
<![CDATA[Felix Ananda Gunawan]]>;
<![CDATA[M. Emil Rachman]]>
<![CDATA[ EKONOMIKA45 : Jurnal Ilmiah Manajemen, Ekonomi Bisnis, Kewirausahaan Vol. 11 No. 2 (2024): Juni : Jurnal Ilmiah Manajemen, Ekonomi Bisnis, Kewirausahaan ]]>
Publisher : <![CDATA[Fakultas Ekonomi Universitas 45 Surabaya ]]>
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DOI: 10.30640/ekonomika45.v11i2.2543
<![CDATA[The study's goal was to examine how factors like as pricing, promotion, product, and location influenced consumers' decisions to buy property held by PT Beringin Subur Kencana. Price, Product, Location, and Promotion were the four independent factors that were examined in the study. The participants in the study were those who had purchased PT Beringin Subur Kencana-owned property. There were 45 participants in the study as a whole. The entire population is taken because there are fewer than 100 people. Quantitative techniques are used in the analysis procedure. The price variable had the highest t value in this study, as a result. As a result, the most important factor in PT Beringin Subur Kencana's decision to buy property is pricing.]]>
