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INDONESIA
Jurnal Comparative : Ekonomi Dan Bisnis
Published by Universitas Muhammadiyah Tangerang
ISSN : -     EISSN : 27459632     DOI : DOI : 10.31000/combis
Core Subject : Economy,
Economics, Econometrics & Finance
Jurnal Comparative: Ekonomi Dan Bisnis merupakan sarana bagi para penulis dan dosen untuk melaksanakan salah satu tridarma perguruan tinggi yaitu penelitian. Jurnal ilmiah ini untuk membantu para dosen Fakultas Ekonomi dan Bisnis baik program studi manajemen dan akuntansi serta dosen pada umumnya untuk mempublikasikan hasil penelitian tulisan dan kajian bidang ekonomi dan bisnis Adapun ruang lingkup jurnal yang akan dipublikasikan ekonomi, akuntansi, manajemen dan bisnis
Arjuna Subject : Ilmu Ekonomi, Ekonometrika dan Keuangan (semua kategori) - Ilmu Ekonomi, Ekonometrika dan Keuangan (Lain-Lain)
Articles 168 Documents
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THE EFFECT OF THIN CAPITALIZATION, LIQUIDITY AND PROFITABILITY ON TAX AVOIDANCE WITH FINANCIAL DISTRESS AS INTERVENING VARIABLE IN ENERGY SECTOR COMPANIES Arif Rahman; Agoestina Mappadang
Jurnal Comparative: Ekonomi dan Bisnis Vol 6, No 1 (2024): February
Publisher : Univesitas Muhammadiyah Tangerang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31000/combis.v6i1.11123

Abstract

One of the sectors that contributes significantly to the country's revenue is the energy sector. As one of the pillars of the economy, this sector has a significant impact on Gross Domestic Product (GDP). The sizable contribution of the energy sector makes it one of the potential sources of high tax revenue for the state. However, this phenomenon also provides a loophole for tax avoidance practices that can harm state tax revenues. The purpose of this study was to analyze the effect of thin capitalization, profitability and liquidity on tax avoidance with financial distress as an intervening variable. The research population is all energy sector companies listed on the Indonesia Stock Exchange for the period 2018-2022. The sampling method in this study used purposive sampling by setting certain criteria according to the researcher's consideration. Data analysis in this study used multiple linear regression using the Eviews statistical program. The results of the study indicate that thin capitalization has a positive and significant effect on financial distress, profitability has a negative and significant effect on financial distress, liquidity has a negative and significant effect on financial distress, thin capitalization has no effect on tax avoidance, profitability has a negative and significant effect on tax avoidance, liquidity has no effect on tax avoidance, financial distress has a positive and significant effect on tax avoidance, financial distress is able to mediate the effect of thin capitalization on tax avoidance, financial distress is able to mediate the effect of profitability on tax avoidance, financial distress is able to mediate the effect of liquidity on tax avoidance.
THE INFLUENCE OF RECRUITMENT, SELECTION AND WORK PLACEMENT ON EMPLOYEE PERFORMANCE AT PT. INDO PORCELAIN Iin Hardiyanti; Muhamad Abdul Rosyid; Isrok Isrok
Jurnal Comparative: Ekonomi dan Bisnis Vol 3, No 1 (2021): Jurnal Comparative: Ekonomi Dan Bisnis
Publisher : Univesitas Muhammadiyah Tangerang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31000/combis.v3i1.10131

Abstract

Management of human resources (HR) is important in achieving goals because the company expects good performance from each employee in carrying out the tasks that have been given. Therefore, the company realizes that human resources (HR) is the basic capital in the process of achieving the goals that have been set. The research approach that the authors use is descriptive and associative research with a quantitative approach. The method used in this research is to use the survey method, where the author distributes questionnaires for data collection. In the results of research on recruitment (X1) and employee performance (Y), the results obtained were tcount > ttable (6.760 > 1.67866) with a significance of 0.000 <0.05. Then H0 is rejected and Ha is accepted, meaning that Recruitment (X1) has a positive and significant influence on Employee Performance at PT Indo Porcelain, so H1 is thus proven (accepted). In the selection research results (X2) and Employee Performance (Y) obtained tcount > ttable (1.764 > 1.67866) with a significant 0.001 <0.05. Then H0 is rejected and Ha is accepted, meaning that Selection (X2) has a positive and significant influence on Employee Performance, thus H1 is proven (accepted). In the selection research results (X2) and Employee Performance (Y) obtained ttable = 1.67866 so tcount > ttable (4.675 > 1.67866) with a significance of 0.001 <0.05 . Then H0 is rejected and Ha is accepted, meaning Work Placement (X3 ) has a positive and significant effect on employee performance, thus H1 is proven (accepted). The overall research results explain that recruitment selection and job placement have a significant influence on the performance of PT Porcelain employees.
ANALYSIS OF COMPANY VALUE ANTECEDENTS IN LQ45 INDEX COMPANIES 2018-2023 Reni Anggraeni; Agung Budi
Jurnal Comparative: Ekonomi dan Bisnis Vol 6, No 1 (2024): February
Publisher : Univesitas Muhammadiyah Tangerang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31000/combis.v6i1.10900

Abstract

The aim of this research is to analyze the influence of investment decisions, funding decisions and dividend policies on the value of LQ45 index companies listed on the Indonesia Stock Exchange. The period used in this research is 5 (five) years, starting from 2018-2023. This research uses quantitative research. The population in this study was 45 companies listed on the LQ45 index during the research period. The sampling technique used was purposive sampling and a sample of 8 companies was obtained. The data analysis technique used is panel data regression. The research results show that investment decision variables have a partial and significant effect on company value. while company value has no influence on funding decisions and dividend policy.
EXPLORING THE RELATIONSHIP BETWEEN PREMIUM GROWTH, CLAIM EXPENSES, AND SOLVENCY: THE MEDIATING EFFECT OF PROFITABILITY Erfan, Erfan; Indrabudiman, Amir
Jurnal Comparative: Ekonomi dan Bisnis Vol 6, No 1 (2024): February
Publisher : Univesitas Muhammadiyah Tangerang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31000/combis.v6i1.11147

Abstract

This study aims to examine the effect of premium growth and claim expenses on solvency levels with profitability as an intervening variable. This research uses a quantitative approach using secondary data. The population in this study were 18 insurance companies listed on the Indonesia Stock Exchange (IDX) in 2018-2022. The sample used amounted to 14 insurance companies (consisting of 70 data) obtained using purposive sampling method. The results showed that: (1) premium growth has no significant effect on profitability; (2) claim expense has no significant effect on profitability; (3) premium growth has no significant effect on solvency level; (4) claim expense has no significant effect on solvency level; (5) profitability has a negative and significant effect on solvency level; (6) profitability is not able to mediate the effect of premium growth on solvency level; (7) profitability is not able to mediate the effect of claim expense on solvency level.
PENGARUH KOMUNIKASI DAN LINGKUNGAN KERJA TERHADAP PRODUKTIVITAS KERJA KARYAWAN PT. YOUYOUNG TEXTILE INDONESIA Rizky Ariani; Siska Mayratih; Asriani Susiati
Jurnal Comparative: Ekonomi dan Bisnis Vol 3, No 1 (2021): Jurnal Comparative: Ekonomi Dan Bisnis
Publisher : Univesitas Muhammadiyah Tangerang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31000/combis.v3i1.10132

Abstract

Penelitian ini bertujuan mengetahui Pengaruh Komunikasi dan Lingkungan Kerja Terhadap Produktivitas Kerja Karyawan pada PT. Youyoung Textile Indonesia. Metode yang digunakan adalah Kuantitatif. Populasi dalam penelitian ini sebanyak 150 karyawan dan sampel yang digunakan sebanyak 50 karyawan PT. Youyoung Textile Indonesia dengan mengunakan rumus Slovin. Data diambil melalui observasi, kuesioner, dan wawancara. Teknik analisis menggunakan regresi linier berganda. Dengan hasil menunjukkan bahwa secara parsial variabel Komunikasi (X1) berpengaruh signifikan terhadap Produktivitas Kerja (Y). Hal ini ditunjukkan dengan t hitung > t tabel yakni t hitung 3,852 > t tabel 2,011. Variabel Lingkungan Kerja (X2) berpengaruh signifikan terhadap Produktivitas Kerja (Y). Hal ini ditunjukkan dengan t hitung > t tabel yakni t hitung 2,123 > t tabel 2,011. Secara simultan variabel Komunikasi (X1) dan Lingkungan Kerja (X2) berpengaruh positif signifikan terhadap Produktivitas Kerja (Y) yakni F hitung > F tabel sebesar 19,787 >3,20. Dengan nilai persamaan regresi berganda Y = 16.359 + 0,411 X1 + 0,207 X2 +  e. Hasil uji korelasi berganda antara X1 dan X2, terhadap Y diperoleh nilai korelasi (R) sebesar 0,676 atau 67,7%.Kata Kunci : Komunikasi, Lingkungan Kerja, Produktivitas Kerja
THE ROLE OF WORK MOTIVATION IN INFLUENCE ORGANIZATIONAL CITIZENSHIP BEHAVIOR (OCB) WITH JOB SATISFACTION AS AN INTERVENING VARIABLE Nasution, Donny Alnis; Hasan, Muh; Efendi, Reni Amelia
Jurnal Comparative: Ekonomi dan Bisnis Vol 6, No 1 (2024): February
Publisher : Univesitas Muhammadiyah Tangerang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31000/combis.v6i1.10906

Abstract

The purpose of this research is to determine the role of work motivation in influencing organizational citizenship behavior (OCB) with job satisfaction as an intervening variable in PT employees. Torabika Eka Semesta. This research uses an associative method with a quantitative approach. The sample was 103 people using questionnaire techniques. Descriptive statistical analysis and data evaluation with SEM-PLS for hypothesis testing. Data processing was assisted by Microsoft Excel and Warp PLS 7.0 software. Based on the test, the contribution of work motivation (X) to job satisfaction (Z) is 19.9%, while work motivation (X) and job satisfaction (Z) to Organizational Citizenship Behavior (OCB) (Y) is 30.6%. The effect size results of the influence of Work Motivation (X) on Organizational Citizenship Behavior (OCB) (Y) is 0.070 which is classified as weak, Work Motivation (X) on Job Satisfaction (Z) is 0.199 which is classified as medium, Job Satisfaction (Z) on Organizational Citizenship Behavior ( OCB) (Y) of 0.235 is classified as medium. The results of the analysis show that Work Motivation (X) has a positive and significant effect on Organizational Citizenship Behavior (OCB) (Y). Work Motivation (X) has a positive and significant effect on Job Satisfaction (Z). Work Motivation (X) has a positive and significant effect on Organizational Citizenship Behavior (OCB) (Y) through Job Satisfaction (Z). Job Satisfaction (Z) has a positive and significant effect on Organizational Citizenship Behavior (OCB) (Y). Therefore, Job Satisfaction can mediate the Effect of Work Motivation on Organizational Citizenship Behavior (OCB). The VAF calculation results show a value of 52.9412%, which is between 20%-80%, so job satisfaction is categorized as partial mediation.
WARPPLS APPLICATION FOR MARKETING MIX ANALYSIS OF CONSUMER LOYALTY WITH CONSUMER SATISFACTION AS AN INTERVENING VARIABLE AT PT BALI LUXE TRADA, BALI Lestari, Diah Ayu; Satoto, Eko Budi; Nursaidah, Nursaidah
Jurnal Comparative: Ekonomi dan Bisnis Vol 6, No 3 (2024): August
Publisher : Univesitas Muhammadiyah Tangerang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31000/combis.v6i3.11407

Abstract

This study aims to determine and analyze the effect of the 4P marketing mix (product, price, location, and promotion) on customer loyalty with customer satisfaction as an intervening variable at PT Bali Luxe Trada, Bali. This type of research uses quantitative research methods with the population in the study, namely customers of PT Bali Luxe Trada. The sampling method used was purposive sampling using the calculation of the slovin formula of 120 respondents of PT Bali Luxe Trada. Data collection techniques include questionnaires and documentation. Hypothesis testing is done by variance-based SEM or Partial Least Square (SEM-PLS) testing with the help of the WarpPLS 8.0 program through descriptive analysis, outer model testing, inner model, and hypothesis testing. The results of the analysis obtained show that partially the variables of product, price, location have a positive and significant effect on customer loyalty and customer satisfaction. Promotions have a positive but not significant effect on customer loyalty or customer satisfaction. While on indirect influences, only product variables have a significant effect on customer loyalty through customer satisfaction of PT Bali Luxe Trada, Bali.
THE INFLUENCE OF FINANCIAL TECHNOLOGY AND LIQUIDITY ON THE FINANCIAL PERFORMANCE OF BANKS IN INDONESIA Salsabilla, Tata Agtya; Imronuddin, Imronuddin
Jurnal Comparative: Ekonomi dan Bisnis Vol 6, No 2 (2024): May
Publisher : Univesitas Muhammadiyah Tangerang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31000/combis.v6i2.11381

Abstract

The purpose of this study is to evaluate how financial technology and liquidity levels affect the financial performance in conventional commercial banks in Indonesia that are listed in the Financial Services Authority. The research population includes conventional commercial banks listed on the Indonesia Stock Exchange from 2017 to 2023. The sampling technique is conducted through purposive sampling. The data analysis method uses panel data regression analysis. The data used are from 49 banks with a total of 176 financial reports, and hypothesis analysis is conducted using SPSS software. The research results indicate that financial technology has an impact on the financial performance of the banking sector in Indonesia, while liquidity levels also play a role in influencing the financial performance in the same banking sector.
ANALYSIS OF THE INFLUENCE OF BRAND IMAGE, PRICE AND SERVICE QUALITY ON CUSTOMER LOYALTY THROUGH CUSTOMER SATISFACTION AS AN INTERVENING VARIABLE Rachman, Avivatur; Fatimah, Feti; Tyas, Wenny Murtalining
Jurnal Comparative: Ekonomi dan Bisnis Vol 6, No 2 (2024): May
Publisher : Univesitas Muhammadiyah Tangerang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31000/combis.v6i2.11295

Abstract

This study aims to analyze the influence of brand image, price and service quality on customer loyalty with customer satisfaction as an intervening variable in Donat-Roti Ciliwung Pagah Jember Branch customers. The quantitative approach method was used in this study. Examining was done by purposive sampling, the number of samples in this study was 105 respondents. The analysis used in this study used a variance-based SEM test or Partial Least Square (SEM-PLS) with the Warp PLS 7.0 program. The results of the study prove, brand image has a positive and significant effect on customer satisfaction, brand price has a positive and significant effect on customer satisfaction, service quality has a positive and significant effect on customer satisfaction, brand image has a positive and significant effect on customer loyalty, price has a positive and significant effect on customer loyalty, service quality has a positive and significant effect on customer loyalty,  Customer satisfaction has a positive and significant effect on customer loyalty, there is an indirect influence both from the variables of brand image, price and service quality on customer loyalty through intervening variables of customer satisfaction. With the value of indirect influence is small than the direct influence.
THE INFLUENCE OF LEADERSHIP AND EMOTIONAL INTELLIGENCE ON EMPLOYEE PERFORMANCE Syaefullah, Syaefullah; Puspita Sari, I Gusti Ayu Ratih
Jurnal Comparative: Ekonomi dan Bisnis Vol 6, No 3 (2024): August
Publisher : Univesitas Muhammadiyah Tangerang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31000/combis.v6i3.12327

Abstract

This study aims to determine the effect of Leadership and Emotional Intelligence on Employee Performance at PT XYZ., partially and simultaneously uses an associative method with  a quantitative approach, using a sample of 82 people. Collecting data using questionnaires techniques and tools. To find out the description of the respondents' answers and distribution of data using descriptive data analysis techniques. Data processing uses application Microsoft Excel and SPSS version 25. Based on the leadership T test (X1) with employee performance (Y) the t value is 2.240 > t table 1.990 with significant 0.028 <0.05 indicating a significant influence of leadership on employee performance and emotional intelligence (X2) with employee performance (Y) obtained t count 3.744 > t table 1.990 with a significant 0.000 <0.05 indicating a significant effect of emotional intelligence on employee performance. There is an influence of Leadership and Emotional Intelligence simultaneously or jointly on employee performance as evidenced by the results of the F test obtained Fcount 19,442 > Ftable 3.11 with a significance of 0.000 <0.05. Leadership, emotional intelligence on employee performance has a contribution of 31.3% while the rest is influenced by other variables not examined.

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