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Yudishtira Journal : Indonesian Journal of Finance and Strategy Inside

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Published by Gapenas Publisher

ISSN : 27979733 EISSN : 27770540 DOI : https://doi.org/10.53363/yud

Core Subject : Economy,

Economics, Econometrics & Finance

Yudishtira Journal : Indonesian Journal of Finance and Strategy Inside editorials, reviews, research articles and short communications on following topics: Finance Accounting Budget Investment decision Financing decision Dividend decision Working capital decision Strategy Inside Corporate strategy Strategic planning Communication Research & Development Management Risk Management Management functions Operations Management Management science International Business Management Organizational Behavior Portfolio Management

Arjuna Subject : Ilmu Ekonomi, Ekonometrika dan Keuangan (semua kategori) - Ilmu Ekonomi, Ekonometrika dan Keuangan (Lain-Lain)

Articles 154 Documents

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PENINGKATAN PERFORMA KARYAWAN: PERAN BUDAYA ORGANISASI DAN ROTASI KERJA Rafli, Muhammad; Sjahruddin, Herman; Rapanna, Patta; Mochtar, Hasyim
Yudishtira Journal : Indonesian Journal of Finance and Strategy Inside Vol. 4 No. 3 (2024): Yudishtira Journal : Indonesian Journal of Finance and Strategy Inside
Publisher : Gapenas Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53363/yud.v4i3.106

The high individual performance of the employees greatly helps the achievement of the vision, mission and goals of the institution, that individuals who work efficiently and effectively are believed to have high work ability and motivation so that these employees can produce high performance. This study aimed to test and analyze the effect of organizational culture and job rotation on employee performance at PT Bank Tabungan Negara (Persero) Tbk. Makassar Branch. The research approach used in this study is a positivism method by utilizing all employees as the population. Sample collection was carried out by utilizing total sampling so that 60 employees were obtained as respondents. The analysis technique used is multiple linear regression, using the SPSS version 27 application. The results of this study provided evidence that the better the organizational culture, that exists in the organization and the more intensively job rotation is carried out, the higher the performance produced by employees

PERAN GOOD CORPORATE GOVERNANCE DALAM MEMODERASI PENGARUH PROFITABILITAS, LIKUIDITAS, LEVERAGE TERHADAP TAX AVOIDANCE Purwaningrum, Supiningtyas; Wijaya, Radhicka A.; Natalina, Ary; Kakiay, Agustina Nicke
Yudishtira Journal : Indonesian Journal of Finance and Strategy Inside Vol. 4 No. 3 (2024): Yudishtira Journal : Indonesian Journal of Finance and Strategy Inside
Publisher : Gapenas Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53363/yud.v4i3.109

The main objective of this study is to analyze the role of Good Corporate Governance (GCG) in moderating the influence of Profitability, Liquidity, and Leverage on Tax Avoidance. This study uses secondary data sourced from the Indonesia Stock Exchange (IDX) website. The research population is LQ45 companies listed on the IDX that have published financial and annual statements for the 2020-2023 period. A total of 16 companies were selected as samples over a period of 4 years, resulting in 56 data points, based on purposive sampling techniques. This study uses a quantitative research methodology. To test the hypothesis, a moderation regression analysis was carried out using EViews 10 software with a significance level of 5%. The results of the study show that Liquidity and Leverage have a significant effect on Tax Avoidance, while Profitability does not. Furthermore, the GCG variables represented by Institutional Ownership succeeded in moderating the relationship between Profitability, Liquidity, and Leverage with Tax Avoidance

PENGARUH BRAND IMAGE DAN HARGA TERHADAP KEPUTUSAN PEMBELIAN PRODUK GULA AREN MEREK ARENTA NUSANTARA DI MUNJUL KABUPATEN PANDEGLANG Zahra, Surti; Tabroni, Tabroni; Tunavisa, Zakia
Yudishtira Journal : Indonesian Journal of Finance and Strategy Inside Vol. 4 No. 3 (2024): Yudishtira Journal : Indonesian Journal of Finance and Strategy Inside
Publisher : Gapenas Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53363/yud.v4i3.110

This study aims to examine the influence of brand image and price on the purchasing decisions of Arenta Nusantara brand palm sugar in Munjul, Pandeglang Regency. Using a quantitative approach with descriptive techniques, this research involved 53 respondents selected through purposive sampling. Data were collected through questionnaires and analyzed using multiple linear regression. The results show that both brand image and price have a significant positive effect on purchasing decisions, both partially and simultaneously. Brand image and price collectively explain 82.9% of the variation in purchasing decisions. These findings highlight the importance of maintaining a strong brand image and implementing appropriate pricing strategies to influence consumer purchasing decisions in the local palm sugar market

PENGARUH KOMPETENSI SUMBER DAYA MANUSIA,KOMITMEN ORGANISASI, DAN PEMANFAATAN TEKNOLOGI INFORMASI TERHADAP PENERAPAN AKUNTANSI AKRUAL PADA PUSKESMAS HIANG Putra, Dori HP
Yudishtira Journal : Indonesian Journal of Finance and Strategy Inside Vol. 4 No. 3 (2024): Yudishtira Journal : Indonesian Journal of Finance and Strategy Inside
Publisher : Gapenas Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53363/yud.v4i3.112

Accrual-based government accounting standards have been implemented simultaneously in Indonesia since the enactment of Government Regulation Number 71 of 2010. However, in its implementation, not all regions are ready to immediately adopt it, one of the Hiang Health Centers. The unpreparedness of this implementation is caused by the lack of competence of human resources, organizational commitment and the use of information technology. This study aims to determine the influence of human resource competence, organizational commitment and the use of information technology on the level of application of accrual-based government accounting standards. The location of the research was carried out at the employees of the Hiang Health Center. The analysis tool used is multiple linear regression. The sample of this study is employees who are already Civil Servants, and non-civil servants. The results of this study show that the variables of human resource competence, organizational commitment and the use of information technology have a positive effect on the level of application of accrual-based government accounting standards at the Hiang Health Center

ANALISIS KINERJA KEUANGAN PADA PT BANK SYARIAH INDONESIA Umiyati, Umiyati; Muthahari, Alif; Indayatun, Ratna
Yudishtira Journal : Indonesian Journal of Finance and Strategy Inside Vol. 4 No. 3 (2024): Yudishtira Journal : Indonesian Journal of Finance and Strategy Inside
Publisher : Gapenas Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53363/yud.v4i3.113

The analysis of financial performance plays a critical role in determining the success and sustainability of a financial institution, including Bank Syariah Indonesia. As a financial institution operating based on Islamic principles, Bank Syariah Indonesia faces unique challenges, both in terms of compliance with Islamic law and competition with conventional banks. The objective of this study is to examine the financial performance of PT Bank Syariah Indonesia (BSI) for the 2021–2023 period. The research employs a quantitative descriptive method. All indicators show positive trends, with an increase in ROA (Return on Assets) and a decrease in BOPO (Operational Costs to Operational Revenue), reflecting good efficiency and profitability. ROA and BOPO fall within the "Very Healthy" category, while ROE (Return on Equity) is in the "Healthy" category, indicating potential for more strategic equity management. BSI's financial performance is classified as healthy to very healthy. The consistently increasing FDR (Financing to Deposit Ratio) indicates aggressiveness in financing distribution. In 2021, FDR was in the "Very Healthy" category but declined to "Healthy" in 2022 and 2023. Nevertheless, FDR approaches the upper optimal limit (around 85%), necessitating caution to avoid liquidity pressures. BSI's CAR (Capital Adequacy Ratio) has consistently remained in the "Very Healthy" category for three consecutive years, far above Bank Indonesia's minimum threshold of 8%. A stable CAR ratio exceeding 20% reflects BSI's ability to manage risks and growth efficiently, providing a strong foundation for expanding financing or assets without compromising capital stability

PENGARUH PILIHAN AUDITOR EKSTERNAL TERHADAP KUALITAS LAPORAN KEUANGAN PADA PERUSAHAAN PERBANKAN YANG TERDAFTAR DI BURSA EFEK INDONESIA Gastriani, Ovi Prina; Sholihah, Mar'atus; Rosalina, Amanda; Sari, Nur Fajar Aprilia; Rismawati, Ria; Fajardini, Ridhani Anita
Yudishtira Journal : Indonesian Journal of Finance and Strategy Inside Vol. 4 No. 3 (2024): Yudishtira Journal : Indonesian Journal of Finance and Strategy Inside
Publisher : Gapenas Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53363/yud.v4i3.119

This study aims to determine the effect of auditor choice, in this case Big-4 and Non-Big-4 Affiliated Auditors, on the Financial Reporting Quality in Banking Companies listed on the Indonesia Stock Exchange. The dependent variable in this study is Financial Reporting Quality with the proxy of Discretionary Accruals which are estimated using the Cross-Sectional Modified Jones Model. Meanwhile, the Independent Variable uses Big-4 or Non-Big-4 Auditor Choices. Hypothesis testing was carried out using Multiple Linear Regression analysis in 43 banking companies for 6 (six) years, namely 2016 – 2021. The test results show that the auditor choice has a negative effect on discretionary accruals. Thus, the auditor choice has an influence on the quality of financial statements.

PENGARUH PERENCANAAN PAJAK DAN UKURAN PERUSAHAAN TERHADAP MANAJEMEN LABA PADA PERUSAHAAN MANUFAKTUR SUB SEKTOR MAKANAN DAN MINUMAN Samsinar, Ade; Sembiring, Evi Dora; Handayani, Novi; Susilawati, Deti; Ekanindya, Ria
Yudishtira Journal : Indonesian Journal of Finance and Strategy Inside Vol. 4 No. 3 (2024): Yudishtira Journal : Indonesian Journal of Finance and Strategy Inside
Publisher : Gapenas Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53363/yud.v4i3.120

This study aims to analyze the influence of tax planning and company size on profit management in manufacturing companies in the food and beverage subsector listed on the Indonesia Stock Exchange (IDX) during the 2019–2022 period. The method used a quantitative approach with regression analysis to test the relationship between variables. Data was obtained from the company's annual financial statements which were analyzed using purposive sampling. The results of the study show that tax planning has a significant effect on profit management, where companies with better tax planning tend to practice profit management to achieve certain financial goals. Company size was also found to have a positive relationship with profit management, indicating that large-scale companies tend to be more cautious in reporting profits to maintain investor reputation and trust. This research contributes to investors, academics, and companies in understanding the dynamics of profit management, as well as being a reference in decision-making related to tax policies and financial reporting. So this study also emphasizes the importance of transparency and accountability in the preparation of financial statements to avoid negative impacts on profit management practices

ANALISIS RASIO SOLVABILITAS DAN PENGARUHNYA TERHADAP RENTABILITAS PADA PT. KIMIA FARMA, TBK Mangopo, Yuni Riskita
Yudishtira Journal : Indonesian Journal of Finance and Strategy Inside Vol. 4 No. 3 (2024): Yudishtira Journal : Indonesian Journal of Finance and Strategy Inside
Publisher : Gapenas Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53363/yud.v4i3.121

This study aims to determine the level of solvency ratio for four years starting from 2016-2019 and to find out whether there is a significant influence between the solvency ratio and rentability in PT. Kimia Farma, Tbk. PT. Kimia Farma, Tbk is one of the State-Owned Enterprises (SOEs) engaged in the pharmaceutical industry. The data used in this study is the company's financial data in the form of financial position reports and profit/loss statements for four periods. The data analysis method used is the solvency ratio, the profitability ratio, and the comparison between the solvency ratio and the profitability ratio to find out if there is a significant influence between the two ratios. The results of this study show that the solvency ratio level from 2016-2019 is not good, this is because the results of the ratio calculation every year have increased. From the results of this study, it can also be seen that there is no significant influence between solvency ratio and profitability, this is because it is not debt that affects profitability but other factors such as operational costs and cost of goods sold

PENGARUH KUALITAS AUDIT DAN KOMPENSASI RUGI FISKAL TERHADAP PENGHINDARAN PAJAK: Studi Kasus Perusahaan Real Estate Dan Properti Di BEI Panjaitan, Muhammad Adriansyah; Lesmana, Muhammad Taufik
Yudishtira Journal : Indonesian Journal of Finance and Strategy Inside Vol. 5 No. 1 (2025): Yudishtira Journal : Indonesian Journal of Finance and Strategy Inside
Publisher : Gapenas Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53363/yud.v5i1.122

The purpose of this study is to determine the effect of audit quality and fiscal loss compensation on tax avoidance in real estate and property companies on the Indonesia Stock Exchange in 2021-2024 partially and simultaneously. The approach used in this study is an associative approach. The population in the study is real estate and property companies listed on the Indonesia Stock Exchange in 2022-2024. The sampling method used is purposive sampling so that 37 samples were obtained. The total number of data processed in this study for 3 years is 111 data. There are 29 data that need to be outliers due to data abnormalities, so the final sample used in the study is 82 observation data. The data collection technique is using documentation. The data analysis technique in this study is multiple regression. The results of this study indicate that audit quality partially has no significant effect on tax avoidance, with a significance value of 0.621> 0.05. Fiscal loss compensation partially has a significant effect on tax avoidance, with a significance value of 0.009 <0.05. Audit quality and fiscal loss compensation simultaneously have an effect on tax avoidance, with a significance value of 0.025 <0.05

PENGARUH BOOK TAX GAP DAN ARUS KAS TERHADAP PERSISTENSI LABA PADA PERUSAHAAN MAKANAN DAN MINUMAN YANG TERDAFTAR DI BURSA EFEK INDONESIA Rangkuti, Anggita Sari; Rialdy, Novien
Yudishtira Journal : Indonesian Journal of Finance and Strategy Inside Vol. 5 No. 1 (2025): Yudishtira Journal : Indonesian Journal of Finance and Strategy Inside
Publisher : Gapenas Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53363/yud.v5i1.123

This study aims to examine and analyze the effect of cash flow and the difference between accounting profit and fiscal profit on earnings persistence in food and beverage companies listed on the Indonesia Stock Exchange (IDX) for the 2016 - 2019 period. The population used in this study were 26 food companies. and beverages listed on the Indonesia Stock Exchange, while the samples taken were 9 food and beverage companies using purposive sampling. The data analysis technique in this research is using Descriptive Statistical Analysis, Simple Linear Regression analysis, classical assumption test, hypothesis testing, and Coefficient of Determination with a significance level of 5%. The data processing in this study used the SPSS (Statistics Pakcage for the Social Sciences) software program for Windows version 23.00. The results of this study indicate that cash flow has no significant effect on earnings persistence of -0.415 with a significance of 0.681. The difference between Accounting Profit and Fiscal Profit has a significant effect on Earning Persistence of 11.510 with a significance of 0.000. Cash flow and the difference between accounting profit and fiscal profit together have a significant effect on earnings persistence of 66.978 with a significance of 0.000

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Home Page

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Contact Name Yudi Nur Supriadi

Contact Email admin@gapenas-publisher.org

Phone +6285885400000

Journal Mail Official admin@gapenas-publisher.org

Editorial Address Gg. H.Ridan No.48 RT. 002/002 Kelurahan Poris Plawad Indah Kecamatan Cipondoh Tangerang

Location Kota tangerang, Banten INDONESIA

Abstract

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Contact Name
Yudi Nur Supriadi

Contact Email
admin@gapenas-publisher.org

Phone
+6285885400000

Journal Mail Official
admin@gapenas-publisher.org

Editorial Address
Gg. H.Ridan No.48 RT. 002/002 Kelurahan Poris Plawad Indah Kecamatan Cipondoh Tangerang

Location
Kota tangerang,

Banten

INDONESIA