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Mulia Pratama Jurnal Ekonomi dan Bisnis
Published by Sekolah Tinggi Ilmu Ekonomi Mulia Pratama
ISSN : 28288629     EISSN : -     DOI : -
Core Subject : Economy,
Economics, Econometrics & Finance
Mulia Pratama Jurnal Ekonomi dan Bisnis adalah nama jurnal online atau electronic journal (e-journal) Pusat Riset dan Karir Sekolah Tinggi Ilmu Ekonomi Mulia Pratama (STIE MP). Jurnal Online yang terdiri atas jurnal Ilmu Manajemen dan jurnal Ilmu Akuntansi di STIE MP, memuat artikel ilmiah pakar sebidang meliputi dan tidak terbatas pada hasil penelitian manajemen, akuntansi, ekonomi, ekonomterika dan ekonomi digital. Jurnal terbit berkala dua kali dalam setahun, kecuali terdapat seminar ilmiah yang memerlukan publikasi, akan diterbitkan prosiding.
Arjuna Subject : Ilmu Ekonomi, Ekonometrika dan Keuangan (semua kategori) - Ilmu Ekonomi, Ekonometrika dan Keuangan (Lain-Lain)
Articles 116 Documents
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Pengaruh Profitabilitas, Ukuran Perusahaan dan Kepemilikan Publik Terhadap Nilai Perusahaan (Studi Pada Perusahaan Consumer Goods Industry yang Terdaftar di Bursa Efek Indonesia Tahun 2016-2020) Vivi Adeyani Tandean
Mulia Pratama Vol 2 No 1 (2022): Mulia Pratama Jurnal Ekonomi dan Bisnis
Publisher : Sekolah Tinggi Ilmu Ekonomi Mulia Pratama

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (844.339 KB) | DOI: 10.1234/mpjeb.v2i1.174

Abstract

Consumer goods industry companies are one of the sectors that are quite attractive to investors to invest. The purpose of this study was to examine the effect of profitability, firm size and public ownership on firm value. The research population uses consumer goods industry companies listed on the Indonesia Stock Exchange from 2016 to 2020. The number of samples used is 23 companies with purposive sampling method criteria so that the financial statements processed and analyzed are 115 data. The data in the study were processed using Eviews version 10. The results showed that profitability and firm size partially affected firm value, while public ownership had no effect on firm value partially.
Pengaruh Perencanaan Pajak, Beban Pajak Tangguhan dan Beban Pajak Kini Terhadap Manajemen Laba: Studi Empiris Perusahaan Manufaktur Sub Sektor Industri yang Terdaftar di Bursa Efek Indonesia Pada Tahun 2019—2021 Bernadetta Erika Tambunan; Tutty Nuryati; Uswatun Khasanah
Mulia Pratama Vol 2 No 1 (2022): Mulia Pratama Jurnal Ekonomi dan Bisnis
Publisher : Sekolah Tinggi Ilmu Ekonomi Mulia Pratama

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (319.873 KB) | DOI: 10.1234/mpjeb.v2i1.175

Abstract

This study reviews the effect of tax planning, deferred tax expense and current tax expense on earnings management. The purpose of writing this article is to build a hypothesis on the influence between variables for use in further research. The results of this literature review article are: Tax planning has an effect on earnings management, Deferred tax expense has an effect on earnings management, and Current tax burden has an effect on earnings management.
Faktor-Faktor yang Mempengaruhi Pemilihan Karier Mahasiswa Akuntansi sebagai Seorang Akuntan atau Non Akuntan Romandhon; Laelatul Fatikha
Mulia Pratama Vol 2 No 1 (2022): Mulia Pratama Jurnal Ekonomi dan Bisnis
Publisher : Sekolah Tinggi Ilmu Ekonomi Mulia Pratama

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (738.171 KB) | DOI: 10.1234/mpjeb.v2i1.176

Abstract

This study aims to examine the effect of financial rewards, work environment, professional recognition, professional training, social values, and gender roles on accounting students' career choices as accountants or non- accountants. The population in this study were accounting students at the Wonosobo Al-Qur'an Science University. The sampling technique in this study used purposive sampling method. The sample in this study were accounting students at the Al-Qur'an Science University class of 2017 and class of 2018. The respondents who were selected as samples in this study were 112 respondents. Data collection techniques by distributing online questionnaires to accounting students at the Wonosobo Al-Qur'an Science University. Data analysis using the help of IBM SPSS Statistics v.25 application. The results show that financial rewards, work environment, professional recognition, professional training, social values, and gender roles have a positive effect on career choices for accounting students as accountants or non-accountants.
Analisis Pengaruh Strategi Promosi dan Kualitas Pelayanan Terhadap Kepuasaan Pelanggan : Studi Empirik Pada Alfamart Taman Narogong Sri Waluya; Asrul
Mulia Pratama Vol 2 No 1 (2022): Mulia Pratama Jurnal Ekonomi dan Bisnis
Publisher : Sekolah Tinggi Ilmu Ekonomi Mulia Pratama

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (253.464 KB) | DOI: 10.1234/mpjeb.v2i1.177

Abstract

Penelitian ini bertujuan untuk mengetahui besarnya pengaruh startegi promosi, kualitas pelayanan terhadap kepuasaan pelanggan Alfamart Taman Narogong dan mengetahui variabel determinan antara startegi promosi dan kualitas pelayanan terhadap kepuasaan pelanggan. Lebih jauh, studi ini menggunakan pendekatan kuantitatif dengan format deskriftif serta teknik pengumpulan data melalui angket atau kuisioner. Pengambilan sampel menggunakan rumus solvin menghasilkan 60 responden. Data primer diolah dengan menggunakan uji ekonometrik meliputi instrumen data, uji asumsi klasik, uji analisis regresi linear berganda, koefisien determinasi, uji t, dan uji F. Alat bantu menggunakkan program SPSS versi 24. Hasil penelitian menunjukkan strategi promosi dan kualitas pelayanan berpengaruh signifikan terhadap kepuasaan pelanggan pada Alfamart Taman Narogong yang diketahui melalui nilai Adj.R Square sebesar 44% dan sisanya 56% dipengaruhi oleh faktor-faktor lainnya. Variabel yang paling berpengaruh terhadap kepuasaan pelangggan adalah kualitas pelayanan dengan nilai koefisien sebesar 1.679.
Pengaruh Beban Pajak Tangguhan, Perencanaan Pajak dan Penghindaran Pajak Terhadap Manajemen Laba pada Perusahaan Barang Konsumsi Makanan dan Minuman yang Terdaftar di Bursa Efek Indonesia Vanesa Azhara; Idel Eprianto; Amor Marundha
Mulia Pratama Vol 1 No 1 (2023): Mulia Pratama Jurnal Ekonomi dan Bisnis
Publisher : Sekolah Tinggi Ilmu Ekonomi Mulia Pratama

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

This study examines the Effect of Deferred Tax Expenses, Tax Planning and Tax Avoidance are equally influential with the dependent variable, Earnings Management. The population in this research is a food and beverage consumer goods company registered at Indonesia Stock Exchange for the 2018-2020 period. Data collection techniques in this study were carried out using library research and documentation and obtained as many as 30 data samples. The analytical method used is Multiple Linear Regression. The study results show that Deferred Tax Expenses have a negative effect on Profit Management, and Tax Planning has a positive effect on Profit Management. Tax Avoidance has a negative effect on Profit Management, and Deferred Tax Expenses, Tax Planning, and Tax Avoidance have a combined effect on the dependent variable, namely Profit Management.
Pengaruh Pertumbuhan Penjualan, Kepemilikan Institusional, Kepemilikan Manajerial, dan Komisaris Independen Terhadap Tax Avoidance Pada Perusahaan Kosmetik dan Industri Rumah Tangga yang Terdaftar di Bursa Efek Indonesia Alfitiara Fitriana Shiddiq; Idel Eprianto; Amor Marundha
Mulia Pratama Vol 1 No 1 (2023): Mulia Pratama Jurnal Ekonomi dan Bisnis
Publisher : Sekolah Tinggi Ilmu Ekonomi Mulia Pratama

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

This study examines an effect of Sales Growth, Institutional Ownership, Managerial Ownership, and Independent Commissioners toward Tax Avoidance. The population in this study are cosmetics and home industry companies listed on the Indonesia Stock Exchange for the 2016-2020 period. Sampling in this study was carried out by purposive sampling method with predetermined criteria, with 35 data samples obtained from the population. The type of data used is secondary data obtained from annual financial reports for the 2016-2020 period. Hypothesis testing uses the Multiple Linear Regression analysis method using the SPSS version 21 application. The results show that Sales Growth do not affect on Tax Avoidance, and Institutional Ownership affects Tax Avoidance. Managerial Ownership influences Tax Avoidance. Independent Commissioners do not affect Tax Avoidance. Variable Sales growth, institutional Ownership, managerial Ownership, and independent commissioners simultaneously affect 32.4% of tax avoidance.
Pengendalian Internal Pembelian Kredit dan Hutang Terhadap Pengeluaran Kas Pada PT Neo Kosmetika Industri Tony Renhard Sinambela; Lidia Baktisa Napitupulu
Mulia Pratama Vol 1 No 1 (2023): Mulia Pratama Jurnal Ekonomi dan Bisnis
Publisher : Sekolah Tinggi Ilmu Ekonomi Mulia Pratama

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

This study aimsto analyze theinternal controls occurs with the companyandformulateproposalsnecessary repairs. The research methodology uses observation, interviewsand put thequestionnaires to theemployees ofthe company. The results showsthat theinternal controlhasseveraladvantagesanddisadvantages.The good implementation of internal controlinthiscompanyisrecording procedureshave beenimplemented, the formgivenin sequenceandnumberingprintedandauthorizedbythe respectiveheads of thesection. On the other hand, the weaknessthat should receivethe attention ofmanagementis some section still have double job responsibility. Based onthe analysis of research, it can be concludedthatinternal control over purchasing, accounts payableand cash payment has not beeneffective. The authorsuggested thatthe companymaking purchase order based on request from warehouse, the company must make an account payable subsidiary and making a special section called cashier section.
Analisis Kesehatan dan Keselamatan Kerja dan Lingkungan Kerja Terhadap Kinerja Pegawai Pada Badan Layanan Umum Daerah Pengelolaan Air Limbah Domestik (Blud Pald) Kota Bekasi Dessy Wulandari; Hasanuddin; Djuni Thamrin; Zeinyta Azra Haroen
Mulia Pratama Vol 1 No 1 (2023): Mulia Pratama Jurnal Ekonomi dan Bisnis
Publisher : Sekolah Tinggi Ilmu Ekonomi Mulia Pratama

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.1234/mpjeb.v1i1.187

Abstract

Some of the problems that occurred in BLUPALD regarding the work environment that affect the health and safety of employees so that it has an impact on employee performance. The working environment such as the air is not fresh due to the proximity of the office with piles of garbage and management of feces so that many employees experience mild illness with symptoms of cough, runny nose, diarrhea and fever which causes these employees to be unable to work and can cause their employee performance to decline. Types of Quantitative Research. Multiple Linear Regression statistical analysis method. The results of this study indicate that the variables of Occupational Health and Safety and the work environment simultaneously have a positive & significant effect on employee performance, then in the partial test Health and Safety variable has a positive & significant effect and work environment variable has a positive & significant effect.
Analisis Perhitungan Pajak Penghasilan PPh Pasal 21 dan PPh Pasal 23 Terhadap Pajak Terutang Badan : Studi Empirik : PT. Hang Sung Electronic Indonesia Tony Renhard Sinambela; Natrion; Elianur
Mulia Pratama Vol 1 No 1 (2022): Mulia Pratama Jurnal Ekonomi dan Bisnis
Publisher : Sekolah Tinggi Ilmu Ekonomi Mulia Pratama

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.1234/mpjeb.v1i1.189

Abstract

This study aims to determine the amount of Article 21 Income Tax and Article 23 Income Tax paid by PT. Han Sung Electronic Indonesia and to find out whether Income Tax Article 21 and Income Tax Article 23 affect the Corporate Tax Payable of PT. Hansung Electronic Indonesia. This research method uses a qualitative research approach, namely collecting data, processing data, then drawing conclusions. This research shows the comparative study between the calculation of Income Tax Article 21 using the Net method and the Gross Up method and the calculation of Income Tax Article 23. The type of data used is secondary data, the data is obtained indirectly or through other parties. This study uses descriptive analysis method by collecting data, processing and analyzing data in order to obtain an overview of the problem under study. The results of this study indicate that Income Tax Article 21 by using the Net and Gross Up method is the most efficient by using the Gross Up method or the provision of allowances in the amount of the tax payable resulting in efficiency of corporate income tax. And Income Tax Article 23 is obtained in the amount of Rp. 75.980,500 from Dividends, and Income Tax Article 23 on Accounting, Bookkeeping and Attestation Services of Financial Statements amounting to Rp. 418.000. based on Articles 17 and 31 E of Law Number 36 of 2018 concerning Income Tax the amount of Corporate Income Tax Payable at PT. Hansung Electronic Indonesia Rp.652.269.738.
Analisis Pengaruh Kualitas Produk dan Strategi Promosi Terhadap Keputusan Pembelian Produk Wardah di Beauty House Reni Yesi; Murdan Sianturi
Mulia Pratama Vol 1 No 1 (2021): Mulia Pratama Jurnal Ekonomi dan Bisnis
Publisher : Sekolah Tinggi Ilmu Ekonomi Mulia Pratama

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

This study aims to determine whether product quality and promotional strategies have an influence on purchasing decisions for wardah products at Beauty House. This study uses data collection methods, namely field research using statement data (questionnaires). The sample method used is the slovin method, totaling 66 respondents to consumers of Wardah Beauty House products. Data analysis using multiple linear analysis method, coefficient of determination analysis, t test, f test using SPSS version 20. The results showed that there was a positive and significant influence on purchasing decisions for wardah products at Beauty House. The results of multiple linear regression analysis obtained that the regression equation Y = 0.748 + 0.455X1 + 0.544X2 it shows the regression coefficient of the product quality variable (X1) is 0.748. This means that if the quality of the product increases by one unit, it will have an influence on purchasing decisions of 0.455. For the promotional strategy variable (X2) of 0.544. This means that if the promotional strategy has increased by one unit, it will have an influence on purchasing decisions of 0.544. From the results of the two coefficients, the independent variable that has the most dominant influence on the dependent variable is the promotional strategy variable (X2) with a value of 0.544. Based on the test results the coefficient of determination (R^2) = 53.2%. The results show that purchasing decisions are influenced by product quality and promotion strategies by 53.2% and the rest is influenced by other factors not examined. The results of the partial test (t test) show that the results of the value of product quality (X1) on purchasing decisions (Y) show t counted 3.766 > t table 1.998 then product quality has an influence on purchasing decisions. The results of testing the promotional strategy variable (X2) on purchasing decisions (Y) show t count 3.746 > t table 1.998, then the promotion strategy has no effect and is significant on purchasing decisions. The overall test results (f test), calculated f (35,744 > 3.14), then the product quality and promotion strategy together have a positive and significant influence on purchasing decisions

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