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Sinomika Journal: Publikasi Ilmiah Bidang Ekonomi dan Akuntansi
Published by CV. LAFADZ JAYA
ISSN : -     EISSN : 28299701     DOI : https://doi.org/10.54443/sinomika
Core Subject : Economy,
Economics, Econometrics & Finance
SINOMIKA JOURNAL merupakan jurnal ilmiah bidang Ekonomi yang terbit setiap 2 bulan (Januari, Maret, Mei, Juli, September, November. SINOMIKA JOURNAL menerima naskah hasil penelitian dan hasil kajian yang memunculkan gagasan-gagasan ilmiah dan aktual bidang Ekonomi Pembangunan, Ekonomi Islam, Manajemen, Akuntansi, Perpajakan, dan Perbankan.
Arjuna Subject : Ilmu Ekonomi, Ekonometrika dan Keuangan (semua kategori) - Ilmu Ekonomi, Ekonometrika dan Keuangan (Lain-Lain)
Articles 15 Documents
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Search results for , issue "Vol. 2 No. 4 (2023)" : 15 Documents clear
The Influence of Organizational Citizenship Behavior and Organizational Culture on Employee Performance with Organizational Commitment as an Intervening Variable (North Medan BPJS Employment Branch Office) Rahman, Khainur; B, Mesra
SINOMIKA Journal: Publikasi Ilmiah Bidang Ekonomi dan Akuntansi Vol. 2 No. 4 (2023)
Publisher : CV. Lafadz Jaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/sinomika.v2i4.1534

Abstract

This research aims to determine the influence of Organizational Citizenship Behavior (OCB) and Organizational Culture on Employee Performance with Organizational Commitment as an Intervening Variable. The population of this study was 75 employees and the entire population was used as a sample. The data analysis technique uses path analysis with the help of the smart PLS program. The research results show that OCB has a direct and indirect effect on employee performance. Organizational culture has a positive but not significant effect on employee performance, while an indirect influence, namely through organizational commitment, organizational culture has a significant and significant effect on employee performance at the BPJS Employment North Medan Branch office.
The Influence of Job Training, Physical Work Environment on Job Achievement Mediated by Work Motivation PT. Petronesia Benimel Head Office Jakarta Angga Wirandono, Audya; Isa Indrawan, Muhammad
SINOMIKA Journal: Publikasi Ilmiah Bidang Ekonomi dan Akuntansi Vol. 2 No. 4 (2023)
Publisher : CV. Lafadz Jaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/sinomika.v2i4.1536

Abstract

This research aims to analyze the influence of job training and the physical work environment on job performance mediated by work motivation at PT Petronesia Benimel Head Office Jakarta. This research uses associative quantitative research and uses primary data sources. This research was conducted at PT Petronesia Benimel Head Office Jakarta. The population in this study was 60 employees and used a saturated sampling technique to calculate the sample. Data were collected by distributing questionnaires, this research model uses analytical tools and the research measuring tool uses Smart PLS version 3. The results of this research are as follows: Job training has an insignificant negative effect on employee work performance. The work environment has a significant positive effect on employee work performance. Job training has an insignificant negative effect on employee work motivation. The work environment has a positive and significant effect on employee work motivation. Work motivation has a positive and significant effect on employee work performance. Job training has a positive and significant effect on work performance through work motivation of employees. The work environment has a positive and significant effect on work performance through employee work motivation at PT. Petronesia Benimel Head Office Jakarta.
Pengaruh Tingkat Inflasi, Peringkat Obligasi, Ukuran Perusahaan Terhadap Yield Obligasi Syariah Pada Sukuk Korporasi Yang Terdaftar Di BEI Periode 2018-2021 Sifa Auliya, Rahma; Nuril Hidayati, Amalia
SINOMIKA Journal: Publikasi Ilmiah Bidang Ekonomi dan Akuntansi Vol. 2 No. 4 (2023)
Publisher : CV. Lafadz Jaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/sinomika.v2i4.1537

Abstract

The aim of this research was to examine the relationship between the influence of inflation rates, bond ratings, company size on sharia bond yeilds on corporate sukuk. The retuns obtained by investors are always fluctuating. Therefore, research is needed to find out more and see how much influence the variables used in this study have. The population used in this study were all bond companies on corporate sukuk that were traded on the Indonesia Stock Exchange (IDX) for the period 2018 to 2021. The sample used in this study were 7 companies on corporate sukuk bonds. The data analysis technique used is panel data regression analysis with quantitative research. The results of this study indicate that the inflation rate has a negative signifikan effect on sharia bond yields. Bond rating and company size also have a positive and significant effect on sharia bond yields on corporate sukuk listed on the Indonesia Stock Exchange (IDX). As well as the inflation rate, bond ratings, and company size have a large enough presentation in influencing sharia bond yeilds.
Pengaruh Tax Planning, Ukuran Perusahaan, CSR, Terhadap Manajemen Laba admin, admin; Haninun, Haninun
SINOMIKA Journal: Publikasi Ilmiah Bidang Ekonomi dan Akuntansi Vol. 2 No. 4 (2023)
Publisher : CV. Lafadz Jaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/sinomika.v2i4.1546

Abstract

Various financial management policies are crucial in ensuring the sustained operations of a firm, as evidenced by the substantial profits made by the organization. The occurrence of income management was seen at PT Bank Mandiri Tbk. According to the BPK, the impact of the state losses was deemed atypical. Organizations that engage in corporate social responsibility (CSR) initiatives and effectively convey them through their financial reports stand to gain advantages in terms of cultivating a favorable public perception and garnering investor confidence. There are several factors that may lead management to engage in the manipulation of financial reporting, including tax planning and the size of the organization. Profitable corporations have the ability to entice investors to allocate funds towards their stocks, so enabling these organizations to leverage their financial gains by means of earnings management. The sample utilized in this research involves the implementation of purposive sampling., while the analysis of the quantitative data is conducted through the utilization of multiple linear regressionThe results of the investigation suggest that within the banking sector, A positive correlation that is statistically significant is evident between earnings management and factors such as tax planning, firm size, and corporate social responsibility (CSR).
The Influence of Work Spirit, Leadership Style and Work Ethic on Employee Achievement of Universitas Pembangunan Panca Budi Medan Damayanti, Riski; Farida Ferine, Kiki
SINOMIKA Journal: Publikasi Ilmiah Bidang Ekonomi dan Akuntansi Vol. 2 No. 4 (2023)
Publisher : CV. Lafadz Jaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/sinomika.v2i4.1569

Abstract

The purpose of this research is to find out whether work enthusiasm simultaneously and partially has a positive and significant effect on the work performance of Universitas Pembangunan Panca Budi employees, to find out whether leadership style simultaneously and partially has a positive and significant effect on the work performance of Universitas Pembangunan Panca Budi employees, to find out whether work ethic simultaneously and partially has a positive and significant effect on the work performance of Universitas Pembangunan Panca Budi employees. This research was carried out from December 2022 to July 2023, this research used quantitative methods. The population of this study was all employees of Universitas Pembangunan Panca Budi, totaling 198 people, the sample size in this study was 132 employees of Universitas Pembangunan Panca Budi, this sampling used the Slovin formula, in this study the data used was premier data, namely data obtained from questionnaires. Data processing in this research uses the SPSS software program. From the data obtained, the overall coefficient value exceeds 0.30, it can be stated that all question items and scores obtained are valid.
Pengaruh Intangible Asset dan Profitabilitas terhadap Tax Avoidance dengan Transfer Pricing sebagai Variabel Moderasi Bagus Aditya, Ade; Nuryati, Tutty; Rossa, Elia; Puspaningtyas Faeni, Dewi; Manrejo, Sumarno
SINOMIKA Journal: Publikasi Ilmiah Bidang Ekonomi dan Akuntansi Vol. 2 No. 4 (2023)
Publisher : CV. Lafadz Jaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/sinomika.v2i4.1570

Abstract

The aim of this research is to analyze theories explaining intangible assets, profitability, and transfer pricing in relation to tax avoidance. This study employs a quantitative approach through a literature review method. It presents the theoretical foundation, other explanatory variables, and findings from previous research. The research is grounded in agency theory and stakeholder theory. The supporting variables influencing tax avoidance consist of intangible assets and profitability, with transfer pricing serving as a moderating variable. The results indicate the influence of intangible assets and profitability on tax avoidance, as well as the moderating effect of transfer pricing on the relationship between intangible assets, profitability, and tax avoidance. This study aims to provide insights into understanding the observed phenomena.
Pengaruh Capital Intensity, Profitabilitas terhadap Tax Avoidance dengan Kepemilikan Institusional sebagai Variabel Moderasi: Studi Kasus Perusahaan Property dan Real Estate yang terdaftar di Bursa Efek Indonesia Tahun 2018-2022 Kinasih, Estu; Nuryati, Tutty; Rosa, Elia; Puspaningtyas Faeni, Dewi; Manrejo, Sumarno
SINOMIKA Journal: Publikasi Ilmiah Bidang Ekonomi dan Akuntansi Vol. 2 No. 4 (2023)
Publisher : CV. Lafadz Jaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/sinomika.v2i4.1574

Abstract

The aim of this research is to determine the relationship between variables through hypothesis testing, in order to obtain research results. This type of research is causal or the relationship of cause and effect with a quantitative approach. The sampling technique in this research used purposive sampling. The results of this research show that capital intensity and profitability have a positive effect on tax avoidance. Institutional ownership as a moderating variable is able to moderate capital intensity and profitability on tax avoidance.
Pengaruh Mekanisme Bonus dan Intangible Assets terhadap Transfer Pricing dengan Tax Avoidance sebagai Variabel Moderasi Putri Anggraeni, Selvia; Nuryati, Tutty; Rossa, Elia; Puspaningtyas Faeni, Dewi; Manrejo, Sumarno
SINOMIKA Journal: Publikasi Ilmiah Bidang Ekonomi dan Akuntansi Vol. 2 No. 4 (2023)
Publisher : CV. Lafadz Jaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/sinomika.v2i4.1575

Abstract

The purpose of this research is to analyze theories explaining the influence of bonus mechanisms and intangible assets on transfer pricing, with tax avoidance as a moderating variable. This study employs a quantitative approach through a literature review method. The research presents theoretical foundations, other explanatory variables, and findings from previous studies. The study is grounded in agency theory and signaling theory. Supportive variables influencing transfer pricing consist of bonus mechanisms and intangible assets, moderated by tax avoidance. The results indicate different relationships between bonus mechanisms and intangible assets concerning transfer pricing, as well as the relationship between tax avoidance in moderating bonus mechanisms and intangible assets concerning transfer pricing. This study aims to provide an overview to explain the occurring phenomenon.
Pengaruh Profitabilitas, Ukuran Perusahaan dan Leverage Pada Perusahaan Manufaktur Sektor Makanan & Minuman Terhadap Tax Avoidance Putri, Melansa; Nuryati, Tutty; Rossa, Elia; Puspaningtyas Faeni, Dewi; Manrejo, Sumarno
SINOMIKA Journal: Publikasi Ilmiah Bidang Ekonomi dan Akuntansi Vol. 2 No. 4 (2023)
Publisher : CV. Lafadz Jaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/sinomika.v2i4.1576

Abstract

The purpose of this study is to find dan analyze theories regarding the effect of profitability, company size, dan leverage on tax avoidance. This research uses the literature review method. In this study, researchers analyzed dan explained variables from other literature findings. The theories used in this study are agency theory dan behavioral theory (TPB). The results stated that profitability, company size, dan leverage in food dan beverage sector manufacturing companies have a positive effect on tax avoidance.
Pengaruh Pemanfaatan Teknologi Informasi, Pengetahuan Perpajakan dan Tarif Pajak terhadap Kepatuhan Wajib Pajak Orang Pribadi Pengguna E-Commerce di Bekasi Cahya Kamila, Aulia; Nuryati, Tutty; Rossa, Elia; Puspaningtyas Faeni, Dewi; Manrejo, Sumarno
SINOMIKA Journal: Publikasi Ilmiah Bidang Ekonomi dan Akuntansi Vol. 2 No. 4 (2023)
Publisher : CV. Lafadz Jaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/sinomika.v2i4.1577

Abstract

Taxes are a coercive contribution from society to the state that is required by laws and regulations and is used to finance government expenditure for the benefit of the people, but the results cannot be measured directly. The aim of this research is to determine the effect of information technology utilization, tax knowledge and tax rates on individual taxpayer compliance. The theory behind this research is attribution theory. This research uses the literature review method. The researcher presents reasons, other explanatory variables, and findings from previous literature. The results of this research are that information technology utilization, tax knowledge and tax rates has a effect of individual taxpayer compliance.

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