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Management Science Research Journal
Published by PT Larva Wijaya Penerbit
ISSN : 28284216     EISSN : 28284216     DOI : https://dx.doi.org/10.56548/msr
Core Subject : Economy, Science, Social,
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Social Sciences
The Journal of Management Science Research (MSR) is an International Journal which has committed to publishing empirical and theoretical research articles, that have a high impact on the management field as a whole. The journal encourages new ideas or new perspectives on existing research. The journal covers such areas as: Business / Management Organizational behaviours Human resource management Organizational theory Entrepreneurship Accounting or Finance Review Issues are published on February, May and October. These issues include widely read and widely cited collections of articles in the field of management and have become a major resource for management research. The Review Issues cover a broad range of topics from a wide range of academic disciplines, methodologies, and theoretical paradigms
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Bisnis, Menejemen, dan Akutansi (Lain-Lain)
Articles 125 Documents
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THE EFFECT OF E-FILLING IMPLEMENTATION, TAX KNOWLEDGE AND THE ROLE OF ACCOUNT REPRESENTATIVES ON INDIVIDUAL TAXPAYER COMPLIANCE AT THE CILEGON PRATAMA TAX OFFICE SERVICE (KPP PRATAMA CILEGON) Dharma Putri, Asti Lintang; Ginanjar, Seandy; Andi
Management Science Research Journal Vol. 2 No. 4 (2023): November 2023
Publisher : PT Larva Wijaya Penerbit

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56548/msr.v2i4.87

Abstract

This study aims to examine the effect of the application of e-filling, tax knowledge, and the role of account representative on tax compliance in the Pratama Tax Office (KPP) Cilegon. This research uses quantitative methods with survey research forms. This study uses data in the form of primary data obtained from the distribution of questionnaires. The sample used is an individual taxpayer who uses e-filling registered at the Pratama Tax Office (KPP) Cilegon. The sampling technique used was purposive sampling. Of the 120 questionnaires distributed, the number of questionnaires that can be processed are 100 questionnaires. The analytical method used is multiple linear regression analysis. The data in this study were processed using Statistical Package For Social Science (SPSS.20). The results of this study reveal that all independent variables in this study are the application of e-filling, knowledge of taxation, and the role of account representatives influencing taxpayer compliance.
THE INFLUENCE OF FIRM SIZE AND PROFITABILITY ON FIRM VALUE WITH PROFIT GROWTH AS A MEDIATION: Empirical Study of Food and Beverage Subsector Companies Listed on the Indonesian Stock Exchange in the 2017-2021 Period Abdul Azis Solehuddin; Fauji Sanusi; Suryani, Emma
Management Science Research Journal Vol. 2 No. 4 (2023): November 2023
Publisher : PT Larva Wijaya Penerbit

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56548/msr.v2i4.88

Abstract

This study investigates the impact of firm size and profitability on firm value, with revenue growth acting as a mediator between the two. This study uses quantitative methods to test comparative causality. The data used is secondary data from the financial statements of each company obtained from both the company's official website and the IDX. The sampling of this study used non-probability purposive sampling techniques in food and beverage sector companies listed on the IDX for the 2017-2021 period with complete financial data. The research data is panel data and is analyzed using Eviews 12 with the following levels of analysis: descriptive statistics, regression model estimation, classical assumptions, and panel data regression to path analysis. The analysis results show that firm size and profitability have a significant positive effect on earnings growth, firm size and earnings growth can significantly increase firm value, profitability cannot increase firm value, and earnings growth cannot mediate the effect of firm size, but can mediate the effect of firm size. mediate the effect of profitability on firm value.
ARRANGEMENTS OF REGIONAL TAXES AND POST REGIONAL LEVIES APPLICATION OF LAW NUMBER 1 OF 2022 CONCERNING FINANCIAL RELATIONS BETWEEN CENTRAL GOVERNMENT AND LOCAL GOVERNMENT Pratiwi, Refi; Arisondha, Edy
Management Science Research Journal Vol. 2 No. 4 (2023): November 2023
Publisher : PT Larva Wijaya Penerbit

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56548/msr.v2i4.89

Abstract

Law Number 28 of 2009 concerning Regional Taxes and Regional Levies (PDRD) has now been revoked through Law Number 1 of 2022 concerning Financial Relations between the Central Government and Regional Government. Law Number 1 of 2022 is enforced in order to allocate national resources systematically The Central Government and Regional Governments in Indonesia have brought several significant changes regarding the regulation of regional taxes and regional levies. This change aims to increase the efficiency and effectiveness of regional financial management and strengthen regional autonomy This new law redefines the division of income between the central and regional governments, including the types of taxes that are a source of regional income. Regional taxes include Land and Building Tax (PBB) and Motor Vehicle Tax (PKB), while regional levies include fees for services or services provided by the regional government. Law Number 1 of 2022 is an important step in fiscal reform in Indonesia, which aims to create a better balance between the authority of the central and regional governments, while increasing efficiency and transparency in regional financial management.
ANALYSIS OF THE EFFECTIVENESS OF THE PROCEDURE FOR APPLYING MOTOR VEHICLE TAX MUTATIONS BETWEEN DISTRICTS AND CITIES AT BANTEN PROVINCES IN SAMSAT PANDEGLANG Sri Tjahjono, Mazda Eko; Pratiwi, Refi; Haryono, Selly Anggraeni; Shahida, Aufa Azwa
Management Science Research Journal Vol. 2 No. 4 (2023): November 2023
Publisher : PT Larva Wijaya Penerbit

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56548/msr.v2i4.90

Abstract

The research to explore the effectiveness of Submitting Vehicle Tax Mutations Motoring between districts and cities at Banten provinces in Samsat Pandeglang can be said to be good. The research methods using the descriptive analysis to explain the procedure for applying a mutation of motor vehicle. The procedure is carried out by filling out a form, bringing the original STNK, original BPKB, bringing proof of payment PKB/BBNKB and SWDKLLJ with SKPD (regional tax assessment letter) which has been validated for the last year and bringing proof of the results physical check of the vehicle. Obstacles that occur when changing a motor vehicle's STNK and PLAT usually occur because taxpayers lose their STNK or leasing occurs, therefore they have to carry out the name transfer fees and motor vehicle tax transfers. It is concluded that the application for motor vehicle tax transfers between districts and cities at Banten provinces is the transfer of the owner's address from one province to another, which aims to clarify the identity of the vehicle
Procedures for Reporting Financial Statements of Public Companies to The Indonesian Stock Exchange (Study In PT. Gaya Abadi Sempurna, Tbk) Muhammad Nawawi; Prasadhita, Chandra; Noer Fahrezi, Ahmad
Management Science Research Journal Vol. 3 No. 1 (2024): February 2024
Publisher : PT Larva Wijaya Penerbit

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Abstract

This study aims to explain and analyze the procedure for reporting the financial statements of PT Gaya Abadi Sempurna, Tbk to the Indonesia Stock Exchange based on Bapepam RI Regulation Number X.K.2: Submission of Periodic Financial Statements of Issuers or Public Companies, SEOJK RI Number 4 /SEOJK.04/2022, and IDX Regulation Number I-E concerning Obligations to Submit Information. The research method used is descriptive research. The data source in this study uses secondary data as the main data. Data collection methods using literature study and field research. The method used in analyzing and processing the collected data is qualitative analysis. Based on the results of the research, the company reports its financial statements to the Indonesia Stock Exchange by Bapepam RI Regulation Number X.K.2: Submission of Periodic Financial Statements of Issuers or Public Companies, SEOJK RI Number 4 /SEOJK.04/2022, and IDX Regulation Number I-E concerning Obligations to Submit Information. Several internal and external obstacles were found. Internal errors such as format, nominal, or account errors in the process of preparing financial statements, and external errors such as system errors/maintenance on the Indonesia Stock Exchange web itself. Keywords: procedures, reporting, financial statements, public company
ANALYSIS OF LIQUIDITY IN PT. BANK PEMBANGUNAN DAERAH JAWA BARAT DAN BANTEN, TBK. USING THE CASH RASIO METHOD Alawiyah, Nadilatul; Suryani, Emma; Utami, Fiesty; Agusetiawan Shavab, Firli
Management Science Research Journal Vol. 3 No. 1 (2024): February 2024
Publisher : PT Larva Wijaya Penerbit

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Abstract

In checking the health of a bank, each bank must pay attention to the level of liquidity. Liquidity is the ability of an organization to pay its short-term debt quickly. This cash ratio shows the bank's ability to repay depositors or client savings when withdrawn with its liquid assets. To determine a business's ability to meet its current debt obligations, calculations using the debt ratio are very important. The aim of this research is to determine the level of liquidity of PT. Regional Development of West Java and Banten, Tbk. using the money ratio method from 2019 to 2021. This research uses a quantitative descriptive approach. In 2019, 2020 and 2021 the liquidity value of PT. Regional Development of West Java and Banten, Tbk exceeded 4.05% (based on the predicate health ratio indicator by the Board of Directors of Bank Indonesia) so that there are no obstacles to fulfilling its current obligations.
Digital Marketing: Strategy Analysis in Micro, Small and Medium Enterprises (MSMEs) Solehatin Ika Putri; Lina Affifatusholihah; Raisya Meina Diksastera
Management Science Research Journal Vol. 3 No. 1 (2024): February 2024
Publisher : PT Larva Wijaya Penerbit

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Abstract

The purpose of this research is to analyze the implementation of digital marketing strategies through social media carried out by MSMEs. The method in this research is descriptive-qualitative using SWOT as an analysis tool, which is carried out through the strengths, weaknesses, threats, and opportunities of MSMEs in order to determine the right strategy to be applied to MSMEs through the IE matrix. The implementation of digital marketing strategies through social media by MSMEs is not yet optimal. Social media used by MSMEs include WhatsApp, Instagram, Facebook, and TikTok. The results obtained are based on the IE matrix, namely that the position of MSMEs is in quadrant 7, which means that MSMEs are in their growth period. The right strategy for this position is to carry out concentric diversification through the addition of product lines that are related to available products, either in the form of links to similar technological aspects, use of technological facilities, or joint use of marketing networks.
THE EFFECT OF INVESTMENT OPPORTUNITY SET ON DIVIDEND POLICY WITH LIQUIDITY AS MODERATING VARIABLE: Study of Trading, Service and Investment Sector Companies Listed on the Indonesia Stock Exchange for the 2014-2019 Period Martha Fadliana, Fikri; Khaerunnisa, Enis
Management Science Research Journal Vol. 3 No. 1 (2024): February 2024
Publisher : PT Larva Wijaya Penerbit

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Abstract

This study aims to determine the effect of investment opportunity set proxied by MVEBVE (market to book value of equity) on dividend policy proxied by DPR (dividend payout ratio) with liquidity proxied by CR (current ratio) as a moderating variable in trading, service and investment sector companies listed on the Indonesia Stock Exchange for the 2014-2019 period. The population used is all trading, service and investment sector companies listed on the IDX for the period 2014 to 2019, totaling 109 companies. The sample collection method used in this study was purposive sampling and obtained 13 companies as samples. The analysis technique used is descriptive statistical analysis, classical assumption test, hypothesis testing, and moderated regression analysis (MRA) carried out using the help of IBM SPSS 22.0 software. Based on the results of the analysis, it is known that: (1) Investment opportunity set has no positive effect on dividend policy. (2) Liquidity is not able to moderate the relationship between investment opportunity sets on dividend policy.
Marketing Strategy Local Product "Kue Bangkit Fafin" in Serang Nur Bhakti Pertiwi, Widya; Putri Wenang Lusianingrum, Farah; Johan Widikusyanto, Muhammad
Management Science Research Journal Vol. 3 No. 1 (2024): February 2024
Publisher : PT Larva Wijaya Penerbit

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Abstract

Marketing strategy moment This hold important role​ in reach objective A business . The purpose of study This that is For know marketing strategies What should​ carried out by entrepreneurs local product Kue Bangkit Fafin . Study This nature descriptive qualitative use SWOT analysis . Research result showing a better alternative marketing strategy​ carried out by the product local Kue Bangkit Fafin is diversification (quadrant II). A must strategy applied is use the power it has for utilise opportunity period long. Kue Bangkit Fafin should do innovation product , so own unique and visible different from competitor
THE EFFECT OF TAX EDUCATION, ACCOUNT REPRESENTATIVE (AR) SUPERVISION, OFFICE AUDITS AND TAX ADMINISTRATION SANCTIONS IN THE FORM OF INTEREST ON INDIVIDUAL TAXPAYER COMPLIANCE AT KPP PRATAMA CILEGON FOR THE PERIOD 2017-2021 Andi; Ginanjar, Seandy; Rosita, Ita
Management Science Research Journal Vol. 3 No. 1 (2024): February 2024
Publisher : PT Larva Wijaya Penerbit

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Abstract

This research is descriptive research which aims to describe a phenomenon or problem that is occurring and developing at this time without the intention of researching it in more depth. This research intends to describe a phenomenon regarding the factors that influence consumer opinions when considering purchasing products through online businesses, such as the influence of price, creation and product reputation. This research intends to describe a phenomenon regarding the factors that influence consumer decisions in purchasing products through online markets, such as the influence of price, creation and product reputation. Based on the results of the analysis, it shows that price has a significant impact on consumer decisions. Higher or lower prices can influence consumers' perceptions of a product's value and ultimately influence their purchasing decisions. Promotions also have a strong influence on consumer decisions. Discounts, coupons and other promotions can encourage consumers to purchase certain products or services. The analysis results also show that there is a complex interaction between price and promotion. Promotions can reduce consumer sensitivity to price, so that higher prices may be more acceptable if accompanied by attractive promotions.

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