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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 Influence of Intangible Assets, Tax Expenses, and Profitability on Transfer Pricing Indications Oktaviani, Novia; Mukhtar
Management Science Research Journal Vol. 3 No. 1 (2024): February 2024
Publisher : PT Larva Wijaya Penerbit

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56548/msr.v3i1.102

Abstract

This research aims to determine the effect of intangible assets, tax expenses, and profitability on transfer pricing. The population of this research is multinational companies listed on the Indonesian Stock Exchange during the 2017-2021 period. The method used purposive sampling with a total sample of 44 research data. This study uses secondary data based on the financial statements of multinational companies obtained from the Indonesia Stock Exchange website. The analysis technique used is multiple linear regression. The result of this research shows that intangible assets do not affect transfer pricing. Meanwhile, tax expenses and profitability have a positive effect on transfer pricing.
Analysis of Interest Rate Policy on Bank Financial Performance Hardiyanti, Siti Epa
Management Science Research Journal Vol. 3 No. 1 (2024): February 2024
Publisher : PT Larva Wijaya Penerbit

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56548/msr.v3i1.103

Abstract

This research aims to analyze the influence of interest rate policy on bank financial performance in developing countries. Through case studies involving a number of large or representative banks in certain developing countries, historical data on interest rate policies and bank financial performance are collected and analyzed. Statistical and econometric methods, including linear regression, are used to evaluate whether changes in interest rate policy have a significant impact on banks' financial performance, including profitability, liquidity and credit growth. In addition, control variables such as bank size, capital structure, and macroeconomic conditions are taken into account in the analysis to ensure the accuracy of the results. This research aims to provide in-depth insight into the effectiveness of interest rate policy in regulating bank financial performance in developing countries and its implications for monetary policy and banking supervision.
Strategy Improving Literacy Financial for Student Bastian, Elvin; Nur Bhakti Pertiwi, Widya; Fakhrudin, Muhammad; Aris Munandar, Teguh
Management Science Research Journal Vol. 3 No. 1 (2024): February 2024
Publisher : PT Larva Wijaya Penerbit

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56548/msr.v3i1.104

Abstract

Study This aim For explore effective strategies in increase literacy finance among students and analyze impact to well-being financial they. Qualitative method with approach studies References used For collect and analyze data from various source academic. Research result show that literacy finance is Skills influential essentials significant to decision finances and welfare financial student. Study This conclude that these strategies can help student develop Skills literacy necessary finances For reach well-being financial period long. Advice given covers integration education finance in curriculum, development technology education financial, approach inclusive, regular training and workshops, collaboration with sector private, as well ongoing program evaluation.
The Implementation of BPHTB Tax with The E-BPHTB Application System that Applied on The Local Revenue Government of Lebak Regency Bereukah Dinanti Putri; Mazda Eko Sri Tjahjono; Puspanita, Intan; Selly Anggraeni Haryono
Management Science Research Journal Vol. 3 No. 2 (2024): May 2024
Publisher : PT Larva Wijaya Penerbit

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56548/msr.v3i2.105

Abstract

This study aims to find out the implementation process of the e-BPHTB application system on the Local Revenue Government of Lebak Regency and also to find out the obstacles that could hinder the implementation of the e-BPHTB application system. This study used a descriptive method with data collection techniques in the form of observation, documentation and descriptive. The samples of this study is Local Revenue Government of Lebak Regency. This study find out that the implementation of the e-BPHTB application system in the Local Revenue Government of Lebak Regency was accordance with existing regulations, the implementation of the e-BPHTB application system ease the PPAT/Notary Public and taxpayers in carrying out BPHTB tax reporting. There are obstacles in implementing the e-BPHTB application system, such as a lack of synchronization between the systems in Local Revenue Government of Lebak Regency and Bank as collecting agent and also the lack of optimal network at the Local Revenue Government of Lebak Regency that delay the process of inputting the taxpayer data
Educación y Equidad de Género: Gaji Impacto en la Brecha: Education and Gender Equality: Impact on the Wage Gap Jimenez Rodriguez, Luis alfredo; Torres, Jhon Edison Angarita; Suarez, Ramiro Gamboa
Management Science Research Journal Vol. 3 No. 2 (2024): May 2024
Publisher : PT Larva Wijaya Penerbit

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56548/msr.v3i2.106

Abstract

Measure the degree of direct link between educational levels, gender and salary factor in the financial sector in Ocaña Colombia with the aforementioned labor market. The construct was based on the use of a descriptive quantitative approach and the data collection tool used was the interview. The target population was 150 employees of the financial sector of the municipality of Ocaña. The research development was based on obtaining necessary information so that with 3 specific objectives we could address the main objective. The subsidiary objectives allowed us to characterize each of the positions with the profiles and sexual orientation of the employees; on the other hand, they aimed to reveal the dimensions of human capital and the dynamics of the productivity of internal collaborators and, finally, to address a proposal focused on aspects and general administrative factors that help improve financial processes in the functions of the entities. That people still perceive fear of exposing their sexual orientation and gender identity in public, especially in the workplace. That there is still an inequality gap in access to the workplace, which, although it has been reduced and today there is a more inclusive role for women, it is still not equal to the access that men have to the work environment. The bias or limitation is recognized even today in the labor market that must now be separated as a labor practice. A series of strategies were formulated such as the creation of a policy framed in national and international criteria for the protection of human rights and labor rights focused on inclusion and diversity.
Analysis of Volatility and Factors Affecting Cryptocurrency Prices: A Case Study of Bitcoin and Ethereum Hardiyanti, Siti Epa
Management Science Research Journal Vol. 3 No. 2 (2024): May 2024
Publisher : PT Larva Wijaya Penerbit

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56548/msr.v3i2.107

Abstract

The volatility of cryptocurrency prices, particularly Bitcoin and Ethereum, has become a major concern for investors and researchers due to high price fluctuations and influencing factors. This study aims to analyze the volatility and factors affecting the prices of Bitcoin and Ethereum. The methods used include descriptive analysis, ARCH and GARCH models, and linear regression to identify the impact of macroeconomic factors, cryptocurrency-specific factors, regulation, and market sentiment on price volatility. The results show that Ethereum has higher volatility compared to Bitcoin, with inflation, interest rates, and market sentiment being significant factors affecting volatility. Cryptocurrency-specific factors, such as mining costs and technological developments, also play an important role. The implications of these findings emphasize the importance of risk management for investors and the need for supportive regulation to create a stable investment environment. This study makes a significant contribution to understanding the dynamics of cryptocurrency price volatility and provides insights for policymakers and technology developers.
Analysis Determinants of Capital Structure on Sharia Commercial Banks Mayasari, ine; Humam, Muhammad
Management Science Research Journal Vol. 3 No. 3 (2024): August 2024
Publisher : PT Larva Wijaya Penerbit

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56548/msr.v3i3.108

Abstract

This research aims to analyze the influence of profitability, liquidity and asset structure on the capital structure of Sharia Commercial Banks in Indonesia for the 2018-2022 period. The independent variables in this research consist of profitability using the Return on Assets (ROA) ratio, liquidity using the Financing to Deposit Ratio (FDR) ratio, and asset structure using the Fixed Asset Ratio (FAR) ratio, as well as the dependent variable in the form of capital structure using Debt to Equity Ratio (DER). The sampling technique used purposive sampling from a population of 15 Sharia Commercial Banks to 11 Sharia Commercial Banks. This research is quantitative research using secondary data. Secondary data was taken from financial reports or annual reports of Sharia Commercial Banks for the 2018-2022 period. The research method used is quantitative with a descriptive approach. Data analysis was carried out using the panel data regression method. The results of this research are that the profitability and liquidity variables have no influence on the capital structure of Sharia Commercial Banks for the 2018-2022 period, while the asset structure variables have an influence on the capital structure. The capital structure of Sharia Commercial Banks in Indonesia for the 2018-2022 period is more inclined towards Pecking Order Theory, where companies use internal funds more than external funds in the composition of the company's capital structure. It is hoped that this research can contribute to improving the performance of Sharia Commercial Banks in Indonesia through making appropriate and optimal capital structure decisions, as well as being a reference for investors in making investments and assessing the shares of Sharia Commercial Banks that are members of the Indonesia Stock Exchange (BEI).
The Influence of Village Financial System Applications on Fraud Prevention with Competence as Moderator in Village Fund Management Afriady, Arif
Management Science Research Journal Vol. 3 No. 3 (2024): August 2024
Publisher : PT Larva Wijaya Penerbit

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56548/msr.v3i3.109

Abstract

This research is based on the intention to provide a wealth of knowledge regarding village fund management and provide a review of the use of the SISKEUDES application and the role of competence in village fund management. The data has been taken from village officials using questionnaires. The analysis method in this study uses path analysis with the help of SEM PLS tools. The results show that there is a direct influence of the SISKEUDES Application on Fraud Prevention in village fund management in Babakan Cikao Village, Purwakarta. Competence is also able to strengthen the influence of the SISKEUDES application on preventing fraud in village fund management. This shows the importance of increasing the competence of village officials to be able to operate the SIKEUDES application. Competence can be in the form of training, routine assistance or formal education needed by village officials
FINANCIAL DISTRESS ANALYSIS WITH ALTMAN Z-SCORE METHOD: FINANCIAL DISTRESS ANALYSIS WITH ALTMAN Z-SCORE METHOD Deti Susilawati; Sembiring, Evi Dora; Pertiwi, Sari Putri; Nurul Afifah, Panisya; Shavab, Firli
Management Science Research Journal Vol. 3 No. 3 (2024): August 2024
Publisher : PT Larva Wijaya Penerbit

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56548/msr.v3i3.110

Abstract

This research aims to determine bankruptcy predictions and determine the average value of financial ratios used as Altman Z-Score analysis for metal and mineral industrial companies listed on the Indonesia Stock Exchange (BEI) for the 2020-2021 period. The population in this study is Metal and Mineral Industrial Companies listed on the Indonesia Stock Exchange during the 2020-2021 period with a total of 7 companies using annual financial report data taken by purposive sampling, resulting in a sample of 14 data that meets the criteria. The sampling criteria selected were 1) Metal and mineral industrial companies listed on the Indonesia Stock Exchange (BEI) which have gone public and are listed on the BEI during the 2020-2021 period. 2) Companies report financial statements in rupiah units. 3) The financial report contains information related to all variables studied in 2020-2021. The analysis method used is the Altman Z-Score method analysis where there are 2 (two) research periods, namely 2020-2021. The results of this research show that: in 2020, there were 5 (companies) in the safe zone category, one company in the gray zone category, and one company in the distress zone category. The company in the safe zone category is PT. Aneka Tambang Tbk, PT. Citra Mineral Investindo Tbk, PT. PAM Mineral Tbk, PT. Kapuas Prima Coal Tbk, and PT. Central Omega Resources Tbk. Companies in the gray zone category are PT. Iifshdeco Tbk. The company in the distress zone category is PT. Timah Tbk. In 2021, the seven companies, namely PT. Aneka Tambang Tbk, PT. Citra Mineral Investindo Tbk, PT. Timah Tbk, PT. PAM Mineral Tbk, PT. Kapuas Prima Coal Tbk, PT. Central Omega Resources Tbk, and PT. Iifshdeco Tbk is in the safe zone category.
The Influence of Gender Mainstreaming on the Sustainability of Cooperative Movement among General Multipurpose Cooperative Societies of Tertiary Institutions in Ekiti State, Nigeria Ajayi, Ibidolapo Ezekiel
Management Science Research Journal Vol. 3 No. 2 (2024): May 2024
Publisher : PT Larva Wijaya Penerbit

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56548/msr.v3i2.111

Abstract

The study examined General Multipurpose Cooperative Societies at Tertiary Institutions in Ekiti State, Nigeria, to see how gender mainstreaming affects their long-term viability. This research examines how gender empowerment, affirmative actions, and project committee participation affect cooperative movement sustainability. The research population includes 2,577 Ekiti State university multipurpose cooperative society members. The sample included 346 members of three Ekiti State university general cooperative societies. Multiple regression and frequency tables were used to examine the data for the investigation. The research found that gender mainstreaming considerably impacts the Ekiti State cooperative movement. The study shows that gender mainstreaming benefits the contemporary cooperative movement. Reason being, cooperative movement participants are more likely to display initiative, self-confidence, and involvement. The report recommends gender mainstreaming in cooperative policies and activities to promote long-term viability. We must adopt long-term gender equality tactics, eradicate gender-based obstacles, and provide women and men equal agency in decision-making and cooperative endeavours to attain this aim.

Page 7 of 13 | Total Record : 125

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