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<![CDATA[Analisis Rasio Keuangan untuk Bisnis yang Berkelanjutan Perusahaan ]]>
<![CDATA[Destari, Yuri]]>
<![CDATA[ AKADEMIK: Jurnal Mahasiswa Ekonomi & Bisnis Vol. 4 No. 1 (2024): AKADEMIK: Jurnal Mahasiswa Ekonomi & Bisnis ]]>
Publisher : <![CDATA[Perhimpunan Sarjana Ekonomi dan Bisnis ]]>
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DOI: 10.37481/jmeb.v4i1.715
<![CDATA[This research aims to identify the ability of companies in profit-seeking and provide a measure of the level of effectiveness of company management. This analysis is done by comparing the various components of the company's financial statements for 2016, 2017 and 2018 using the type of quantitative research and descriptive analysis. The Gross Profit Margin rate from 2016 to 2018 was 32.07%, 35.93% and 37.30%. While the Net Profit margin for 2016 upto 2018 was 4.67%, 5.41% and 5.39%. The Return On Equity rate during 2016 reached 11.96%, 12.89% and 11.97%. The return on assets rate decreased during 2016 to 5.89%, 5.44% and 4.25%. The results of the analysis show a decrease from year to year. The average figure of the profitability ratio is still below the standard can be said to be poor. Therefore, the management of the company must be more creative and innovative in order to increase revenue so that it can raise the profitability ratio of KAEF.]]>
<![CDATA[The Impact of Workload and Negative Work Environment on Employee Work Motivation ]]>
<![CDATA[Sugiarti, Endang]]>
<![CDATA[ AKADEMIK: Jurnal Mahasiswa Ekonomi & Bisnis Vol. 4 No. 1 (2024): AKADEMIK: Jurnal Mahasiswa Ekonomi & Bisnis ]]>
Publisher : <![CDATA[Perhimpunan Sarjana Ekonomi dan Bisnis ]]>
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DOI: 10.37481/jmeb.v4i1.721
<![CDATA[Employee work motivation is a crucial factor in productivity and quality of work in the workplace. However, high workloads and negative work environments can hinder employee work motivation. This research aims to analyze the relationship between workload and negative work environment and employee work motivation. Apart from that, this research also aims to evaluate specific factors in workload and work environment that most influence employee work motivation. The research method used is a quantitative survey using a questionnaire distributed to the employees of PT. Fouher Popular Internasional, numbering 70 people. Descriptive statistical analysis and regression were used to identify relationships between research variables. The research results show that there is a negative relationship between workload and a negative work environment and employee work motivation. Specific factors such as time pressure, lack of support from colleagues, and lack of clarity in tasks have a significant impact on employee work motivation.]]>
<![CDATA[Dampak Liquidity pada Hubungan antara Sustainability Reporting dan Kinerja Keuangan (Studi pada Perusahaan Manufaktur BEI) ]]>
<![CDATA[Retnosari, Retnosari]]>;
<![CDATA[Nurcahya, Yulida Army]]>;
<![CDATA[Astutik, Erni Puji]]>
<![CDATA[ AKADEMIK: Jurnal Mahasiswa Ekonomi & Bisnis Vol. 4 No. 2 (2024): AKADEMIK: Jurnal Mahasiswa Ekonomi & Bisnis ]]>
Publisher : <![CDATA[Perhimpunan Sarjana Ekonomi dan Bisnis ]]>
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DOI: 10.37481/jmeb.v4i2.733
<![CDATA[Purpose of this study is to test and empirically prove the effect of sustainability reporting and liquidity on financial performance, as well as the impact of liquidity on the relationship between sustainability reporting and financial performance. The population of this study were all manufacturing companies listed on the Indonesian stock exchange in 2016-2018 with purposive sampling as the basis for research sampling. The hypothesis in this study was tested using Moderating Regression Analysis. The results showed that the sustainability reporting variable had an influence on financial performance, and the liquidity variable had no effect on financial performance and did not moderate the effect of the sustainability reporting variable on financial performance]]>
<![CDATA[Pengaruh Perencanaan Pajak, Aset Pajak Tangguhan dan Beban Pajak Tangguhan terhadap Manajemen Laba ]]>
<![CDATA[Handayani, Mery]]>;
<![CDATA[Utami, Tri]]>
<![CDATA[ AKADEMIK: Jurnal Mahasiswa Ekonomi & Bisnis Vol. 4 No. 2 (2024): AKADEMIK: Jurnal Mahasiswa Ekonomi & Bisnis ]]>
Publisher : <![CDATA[Perhimpunan Sarjana Ekonomi dan Bisnis ]]>
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DOI: 10.37481/jmeb.v4i2.734
<![CDATA[This research aims to analyze and test the influence of tax planning, deferred tax assets and deferred tax expenses on earnings management. The population in this research is non-cyclical consumer companies listed on the Indonesia Stock Exchange (BEI) in 2018-2022. The method used in this research is a descriptive research method with a quantitative approach using secondary data, namely in the form of financial reports and annual reports. The sampling technique in this research is purposive sampling. Based on predetermined criteria, a total of 26 Consumer Non-Cyclicals companies were listed on the Indonesia Stock Exchange (BEI) for the 2018-2022 period. The analysis techniques used in this research are descriptive analysis, panel data regression model testing, classical assumption testing, multiple linear regression testing and hypothesis testing. The results of this research show that deferred tax planning and deferred tax expenses have no effect on earnings management. Meanwhile, deferred tax assets have an effect on earnings management. Then, simultaneous research on tax planning, deferred tax assets and deferred tax expenses influences earnings management.]]>
<![CDATA[Analisis Bi Rate, Inflasi, dan Nilai Tukar terhadap Tingkat Tabungan pada Bank-Bank Umum Di Indonesia: Sebelum dan Pasca Pandemi Covid-19 ]]>
<![CDATA[Ginting, Andi Lopa]]>;
<![CDATA[Hariani, Ermatry]]>
<![CDATA[ AKADEMIK: Jurnal Mahasiswa Ekonomi & Bisnis Vol. 4 No. 2 (2024): AKADEMIK: Jurnal Mahasiswa Ekonomi & Bisnis ]]>
Publisher : <![CDATA[Perhimpunan Sarjana Ekonomi dan Bisnis ]]>
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DOI: 10.37481/jmeb.v4i2.735
<![CDATA[There are 3 main impacts in using the BI 7-Day (Reverse) Repo Rate instrument as the new policy interest rate, one of which is increasing the effectiveness of monetary policy transmission through its influence on movements in money market interest rates and banking interest rates. Interest rates will affect the level of savings in society. How effective was this interest rate during the pre-pandemic and post-Covid-19 pandemic periods in influencing people's savings levels? The movement of the savings rate is interesting to observe because this variable will experience quite elastic movements when there is the influence of other macroeconomic variables such as inflation and exchange rates. This research aims to measure the impact of movements in the BI rate, inflation and exchange rate on public savings at commercial banks in Indonesia in 2018-2021. This research uses mixed methods. Mixed method is a research method that combines qualitative and quantitative approaches. This research uses an Explanatory Sequential design, starting with data collection and analyzing quantitative (numerical) data in stage 1 and continuing with collecting and analyzing qualitative data (text) in stage 2 which is built based on the results or findings in stage 1 (Creswell and Clark, 2018). This design aims to provide a deeper explanation based on the results or findings in quantitative research, where the quantitative research uses the Vector Error Correction Model (VECM). The variables used in this research are BI Rate, Inflation, Exchange Rate and Community Savings in commercial banks. The time period analyzed is from 2017-2020. The results of this research prove that the variables that had a significant influence on people's savings levels in the period before the Covid-19 pandemic were inflation and the exchange rate, while the BI rate had no significant influence. In the post-pandemic period, it is proven that the variables that have a significant influence on people's savings levels are the BI rate and inflation, while the exchange rate variable has no significant influence.]]>
<![CDATA[Pengaruh Kompetensi dan Budaya Kerja terhadap Kinerja di Perusahaan Umum Daerah Pasar Jaya ]]>
<![CDATA[Rachim, Imaduddin Abdul]]>;
<![CDATA[Ruhana, Faria]]>;
<![CDATA[Meltarini, Meltarini]]>
<![CDATA[ AKADEMIK: Jurnal Mahasiswa Ekonomi & Bisnis Vol. 4 No. 2 (2024): AKADEMIK: Jurnal Mahasiswa Ekonomi & Bisnis ]]>
Publisher : <![CDATA[Perhimpunan Sarjana Ekonomi dan Bisnis ]]>
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DOI: 10.37481/jmeb.v4i2.736
<![CDATA[The purpose of this study was to examine the influence of organizational culture, competence, and performance both partially and simultaneously.The method used in this research is path analysis method. The object population of the study was 94 employees, sampling using slovin methods. The research results show that there is an influence of competence on the performance of Perumda Pasar Jaya employees. This influence is quite significant and indicates that there is a causal relationship between competence and the performance of Perumda Pasar Jaya employees. There is an influence of work culture on the performance of Perumda Pasar Jaya employees. This influence is quite significant and indicates that there is a causal relationship between work culture and the performance of Perumda Pasar Jaya employees. There is a simultaneous influence of competence and work culture on the performance of Perumda Pasar Jaya employees.]]>
<![CDATA[Pengaruh Komisaris Independen, Intensitas Modal dan Sales Growth terhadap Agresivitas Pajak: Studi Empiris pada Perusahaan Pertambangan yang Terdaftar di BEI Tahun 2018-2022 ]]>
<![CDATA[Apriyadi, Reza]]>;
<![CDATA[Syahputra, Andri]]>
<![CDATA[ AKADEMIK: Jurnal Mahasiswa Ekonomi & Bisnis Vol. 4 No. 2 (2024): AKADEMIK: Jurnal Mahasiswa Ekonomi & Bisnis ]]>
Publisher : <![CDATA[Perhimpunan Sarjana Ekonomi dan Bisnis ]]>
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DOI: 10.37481/jmeb.v4i2.737
<![CDATA[This study was conducted to determine the effect of independent commissioners, capital intensity, and sales growth on tax aggressiveness (Empirical study of mining companies listed on the IDX in 2018-2022). This study uses quantitative research methods with secondary data. The purposive sampling method was used for the data collection method and the sample obtained was 19 companies. Data analysis uses panel data regression techniques with random effect models to test the hypothesis. Hypothesis testing in this study using multiple linear regression using Eviews version 12. The results of this study indicate that simultaneously showing independent commissioners, capital intensity and sales growth together have an effect on tax aggressiveness. The independent variable in the dependent variable is 12.43% while the remaining 87.57% is explained by other variables besides the variables used in this study. The results of this study indicate that partially independent commissioners have no effect on tax aggressiveness, capital intensity affects tax aggressiveness and sales growth affects tax aggressiveness.]]>
<![CDATA[Pengaruh Konservatisme Akuntansi, Deferred Tax Expense, Capital Intensity, dan Umur Perusahaan terhadap Tax Avoidance (Studi Empiris Pada Perusahaan Sektor Consumer Non Cyclicals di Bursa Efek Indonesia Tahun 2018 - 2022) ]]>
<![CDATA[Harefa, Jeni Mardiana Novritasari]]>;
<![CDATA[Margie, Lyandra Aisyah]]>
<![CDATA[ AKADEMIK: Jurnal Mahasiswa Ekonomi & Bisnis Vol. 4 No. 2 (2024): AKADEMIK: Jurnal Mahasiswa Ekonomi & Bisnis ]]>
Publisher : <![CDATA[Perhimpunan Sarjana Ekonomi dan Bisnis ]]>
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DOI: 10.37481/jmeb.v4i2.738
<![CDATA[This study aims to test and analyze the effect of Accounting Conservatism, Deferred Tax Expense, Capital Intensity and Company Age on Tax Avoidance. in consumer non-cyclicals sector companies listed on the Indonesia Stock Exchange (IDX) for the 2018-2022 period. This type of research is quantitative research. The analysis method of this study uses multiple linear regression analysis, using E-views 9. Sample selection in this study using the purposive sampling method, namely sample selection based on predetermined criteria, obtained as many as 45 data observations. The results of testing on the study showed that simultaneously Accounting Conservatism, Deferred Tax Expense, Capital Intensity and Company Age had a significant effect on Tax Avoidance. Partially, the age of the company has a significant effect on tax avoidance, while accounting conservatism, deferred tax expense and capital intensity do not have a significant effect on tax avoidance.]]>
<![CDATA[Pengaruh Penerapan Kebijakan Akuntansi terhadap Akuntabilitas dalam Mencegah Fraud pada Dinas Peternakan Bangkalan ]]>
<![CDATA[Juniardi, Nadia Adisti Bernika]]>;
<![CDATA[Fitri, Anis Lailatul]]>;
<![CDATA[Fahmi, Rijal]]>;
<![CDATA[Rijal, Syaifur]]>;
<![CDATA[Djasuli, Mohamad]]>
<![CDATA[ AKADEMIK: Jurnal Mahasiswa Ekonomi & Bisnis Vol. 4 No. 2 (2024): AKADEMIK: Jurnal Mahasiswa Ekonomi & Bisnis ]]>
Publisher : <![CDATA[Perhimpunan Sarjana Ekonomi dan Bisnis ]]>
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DOI: 10.37481/jmeb.v4i2.739
<![CDATA[Transparency and fraud prevention are important principles in the financial system. This second principle guarantees legal certainty and increases the level of legitimacy in the decision-making process, because openness in the financial system becomes more expected by the public. Accountability and fraud prevention policies are very important for various organizations to have, especially public institutions today. One of the efforts made to create accountability and prevent fraud is through appropriate accounting policies. This research was conducted with a qualitative descriptive research design. The data collection method used in this research is semi-structured interviews and observation. The accounting policy implemented by the Bangkalan livestock service applies the principles of accountability, transparency and fraud prevention. It can be concluded that the accounting policy implemented by the Bangkalan livestock service has an effect on accountability and prevention. hoax.]]>
<![CDATA[Analisis Dampak Current Ratio dan Debt to Assets Ratio terhadap Return on Asset pada Perusahaan Farmasi ]]>
<![CDATA[Karmiyati, Sari]]>
<![CDATA[ AKADEMIK: Jurnal Mahasiswa Ekonomi & Bisnis Vol. 4 No. 2 (2024): AKADEMIK: Jurnal Mahasiswa Ekonomi & Bisnis ]]>
Publisher : <![CDATA[Perhimpunan Sarjana Ekonomi dan Bisnis ]]>
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DOI: 10.37481/jmeb.v4i2.740
<![CDATA[The purpose of this research is to determine the influence of the Current Ratio (CR) and Debt to Equity Ratio on Return on Assets (ROA) partially and simultaneously in 10 pharmaceutical companies registered on the IDX that meet the criteria, namely the company is not delisted and always publishes reports finances that can be accessed during the observation period. Researchers used quantitative descriptive methods, the financial reports studied were in the 2020-2023 period, while multiple linear regression was used to prove the influence between variables. The research method used is associative with a quantitative approach. The panel data regression method chosen is the Common Effect Model. The research results show that CR has a significant positive effect on ROA, but DAR has no effect on ROA. CR and DAR influence ROA simultaneously and significantly.]]>
