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INDONESIA
Indonesian Journal of Economics and Strategic Management
Published by Drafpublisher
ISSN : -     EISSN : 29882613     DOI : -
Core Subject : Economy, Science,
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance
Srategic Marketing; Strategic Human Resources; Strategic Finances; Strategic Operations; Banking; Corporate Finance; Business; Management; Accounting; Auditing; Taxation; Investments; Capital markets.
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Strategi dan Menejemen
Articles 387 Documents
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THE INFLUENCE OF EMPLOYEE ENGAGEMENT, EMPLOYEE JOB SATISFACTION, INNOVATIVE WORK BEHAVIOR ON THE ORGANIZATIONAL RESILIENCE OF PT MITSUBISHI Fidella Wijayanti Kurniawan; Muhammad Richo Rianto
IJESM Indonesian Journal of Economics and Strategic Management Vol. 1 No. 4 (2023): SPECIAL ISSUE - LITERATURE REVIEW AND CONCEPTUAL RESEARCH
Publisher : Draf Solusi Indonesia

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Abstract

The influence of employee involvement, employeejob satisfaction and innovative work behavior on theobject of this research aims to find out how muchinfluence employee involvement (X1), employee jobsatisfaction (X2), innovative work behavior (X3) hason the organizational resilience (Y) of PT Mitsubishi.In an increasingly difficult situation, PT Mitsubishi is acar company that is famous for its strong engines,good and luxurious models so that it can attractcustomers. PT Mitsubishi has employee involvement,employee job satisfaction and innovative workbehavior aimed at retaining customers and increasingsales results obtained from employees to attractcustomers so that the company will experience anincrease or decrease
THE INFLUENCE OF AUDITOR QUALITY AND GOOD CORPORATE GOVERNANCE ON THE QUALITY OF FINANCIAL STATEMENTS Elis Purnamaningsih; Yuniati, Triana; Rohaeni, Heni; Noor Fikri, adi Wibowo
IJESM Indonesian Journal of Economics and Strategic Management Vol. 1 No. 4 (2023): Vol.1.,No.4., 2023 : December
Publisher : Draf Solusi Indonesia

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Abstract

This research aims to analyze the influence of auditor quality and good corporate governance on the quality of financial reports. The research method used is a quantitative research method with a descriptive and verification approach. The sample in this research was 45 banking companies that were listed on the Indonesia Stock Exchange (BEI) in 2019-2021. The audit quality variable is proxied using the type of public accounting firm,good corporate governance protected using institutional ownership, board of commissioners and audit committee, while the quality of financial reports is proxied using return of equity, namely profit divided by equity. Hypothesis testing is carried out using descriptive statistical methods, classical assumption testing, multiple linear regression analysis, and hypothesis testing. Until 2021, there will be 78 observations of financial report data and audit reports. The results of the hypothesis test show that auditor quality and good corporate governance have a significant effect on the quality of financial reports.
THE EFFECT OF WORK FLEXIBILITY, COMPENSATION, WORKLOAD AND JOB SATISFACTION ON GOJEK DRIVER PERFORMANCE IN NORTH BEKASI Ivani Rahmawati; Muhammad Richo Rianto; Eri Bukhari
IJESM Indonesian Journal of Economics and Strategic Management Vol. 1 No. 4 (2023): Vol.1.,No.4., 2023 : December
Publisher : Draf Solusi Indonesia

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Abstract

This study is motivated by the results of pre-research on Gojek application users regarding the performance of Gojek drivers which shows that the performance is very good. Therefore, this study aims to measure and analyze whether there is an influence between work flexibility, compensation, workload and job satisfaction on the performance of Gojek drivers in North Bekasi. The results of this study indicate that the Job Flexibility variable has no effect on the performance of Gojek drivers. Whether The Compensation, Workload and Job Satisfaction variables have an effect on the performance of Gojek drivers
The Influence of Leadership Style and Work Environment on Employee Performance in Jatimulya Village, South Tambun District Muhammad Ikhsan; Ari Sulistyowati; Christoporus Indra Wahyu
IJESM Indonesian Journal of Economics and Strategic Management Vol. 1 No. 4 (2023): Vol.1.,No.4., 2023 : December
Publisher : Draf Solusi Indonesia

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The Influence of Leadership Style and Work Environment on Employee Performance in Jatimulya Village, South Tambun District. This research examines the influence of leadership style and work environment on employee performance in the Jatimulya sub-district, South Tambun District. The data obtained is primary data and the results of questionnaire answers were distributed to 53 respondents and processed using the SPSS (statistical product and serve solution) version 22 program. The results showed that in the partial t-test, the Leadership Style variable has a positive effect on Employee Performance and the Work Environment Variable has a positive effect on Employee Performance. In the simultaneous F test, the variables of Leadership Style and Work Environment together Influence Employee Performance
THE EFFECT OF CURRENT RATIO AND DEBT TO EQUITY RATIO ON PROFIT GROWTH IN CIGARETTE COMPANIES THAT GO PUBLIC 2017-2022 PERIOD Ricardo Rafael Laurensius Gultom; Ari Sulistyowati; Christoporus Indra Wahyu; Tyna Yunita
IJESM Indonesian Journal of Economics and Strategic Management Vol. 1 No. 4 (2023): Vol.1.,No.4., 2023 : December
Publisher : Draf Solusi Indonesia

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Abstract

This study aims to determine and analyze the effect current ratio, debt to equity ratio, on profit growth in cigarette companies listed on the Indonesia Stock Exchange for the 2017-2022 period. This research was conducted using a quantitative research approach. The total population in this study amounted to 5 companies. The sample was selected using a saturated sampling technique, in order to obtain a sample of 5 companies. The data used in this study is secondary data collected through annual financial reports accessed from idx.co.id which is the research sample. The analytical method used in this research is multiple linear regression analysis. The data was tested using the Eviews12 application. Based on the results of the influence test current ratio on profit growth obtained test results with a probability of 0.1235> 0.05 which means that (X1) CR partially does not affect profit growth. Test results debt to equity ratio has a probability of 0.0000 <0.05 which means that (X2) DER partially has a positive effect on profit growth. And (X1) Current ratio ,(X2) Debt to equity ratio simultaneously affect the profit growth
The Effect of Financial Literacy and Financial Attitude on Financial Management Behavior in Generation Z in Bekasi Regency Yosida Rahmadani; Ari Sulistyowati; Christophorus Indra Wahyu; Tyna Yunita
IJESM Indonesian Journal of Economics and Strategic Management Vol. 1 No. 4 (2023): Vol.1.,No.4., 2023 : December
Publisher : Draf Solusi Indonesia

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The Effect of Financial Literacy and Financial Attitude on Financial Management Behavior in Generation Z in Bekasi Regency. This research is to measure the effect of Financial Literacy and Financial Attitude on Financial Management Behavior in Generation Z in Bekasi Regency. This research is quantitative research where the object used by Generation Z is Papan Indah Housing, Bekasi Regency. The number of samples used in this study was 122 respondents. Data collection techniques used questionnaires and data processing and hypothesis testing using SmartPLS 4.0. The results of this study explain that Financial Literacy has a significant positive effect on Financial Management Behavior, and the Financial Attitude variable has a significant positive effect on Financial Management Behavior
PENGARUH PROFITABILITAS, INTENSITAS MODAL, DAN LEVERAGE TERHADAP AGRESIVITAS PAJAK PADA PERUSAHAAN SEKTOR ENERGI YANG TERDAFTAR DI BEI PERIODE 2018-2022 Lidiya Sudrajat, Dinda Monica; Triana Yuniati; Bambang Prayogo
IJESM Indonesian Journal of Economics and Strategic Management Vol. 2 No. 1 (2024): Vol.2.,No.1.,2024 : March
Publisher : Draf Solusi Indonesia

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Abstract

Penelitian ini bertujuan untuk menguji dan menganalisis pengaruh profitabilitas, intensitas modal, dan leverage terhadap agresivitas pajak. Populasi dalam penelitian ini terdapat 83 perusahaan. Pemilihan sampel dalam penelitian ini menggunakan metode purposive sampling dengan menghasilkan sebanyak 21 sampel perusahaan selama 5 tahun pengamatan. Hasil penelitian menunjukkan bahwa profitabilitas tidak berpengaruh terhadap agresivitas pajak, intensitas modal berpengaruh negatif terhadap agresivitas pajak, leverage tidak berpengaruh terhadap agresivitas pajak, serta profitabilitas, intensitas modal, dan leverage secara simultan atau secara bersama-sama berpengaruh terhadap agresivitas pajak.
PENGARUH PENGGUNAAN BASIS AKRUAL DAN PAJAK TANGGUHAN TERHADAP PRAKTIK MANAJEMEN LABA DENGAN PERENCANAAN PAJAK SEBAGAI VARIABEL INTERVENING PADA PERUSAHAAN SEKTOR ENERGI YANG TERDAFTAR DI BEI PERIODE 2018-2022 Musdalifah, Hani; Yuniati, Triana; Prayogo, Bambang
IJESM Indonesian Journal of Economics and Strategic Management Vol. 2 No. 1 (2024): Vol.2.,No.1.,2024 : March
Publisher : Draf Solusi Indonesia

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Penelitian ini bertujuan untuk menguji dan menganalisis pengaruh Basis Akrual dan Pajak Tangguhan terhadap Praktik Manajemen Laba dengan Perencanaan Pajak Sebagai Variabel Intervening. Populasi dalam penelitian ini terdapat 80 perusahaan. Pemilihan sampel dalam penelitian ini menggunakan metode purposive sampling dengan menghasilkan sebanyak 16 sampel perusahaan selama 5 tahun pengamatan. Hasil penelitian menunjukkan bahwa Basis Akrual (AKRU) berpengaruh positif terhadap Manajemen Laba (EARNING); Pajak Tangguhan (DEFERRED) berpengaruh positif terhadap Manajemen Laba (EARNING); Perencaanaan Pajak (TAXPLAN) tidak berpengaruh terhadap Manajemen Laba (EARNING); Basis Akrual (AKRU) berpengaruh positif terhadap Perencanaan Pajak (TAXPLAN); Pajak Tangguhan (DEFERRED) tidak berpengaruh terhadap Perencanaan Pajak (TAXPLAN), Basis Akrual (DEFERRED) tidak berpengaruh terhadap Manajemen Laba (EARNING) melalui Perencanaan Pajak (TAXPLAN), Pajak Tangguhan (DEFERRED) tidak berpengaruh terhadap Manajemen Laba (EARNING) melalui Perencanaan Pajak (TAXPLAN).
PENGARUH KESADARAN WAJIB PAJAK, SANKSI PAJAK DAN KUALITAS PELAYANAN PAJAK TERHADAP KEPATUHAN WAJIB PAJAK ORANG PRIBADI DI KPP CIKARANG SELATAN Daulay, Lutvi Amalia; Yuniati, Trianan; Prayogo, Bambang
IJESM Indonesian Journal of Economics and Strategic Management Vol. 2 No. 1 (2024): Vol.2.,No.1.,2024 : March
Publisher : Draf Solusi Indonesia

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Abstract

Tujuan penelitian ini yaitu menguji dan menganalisis Pengaruh Kesadaran Wajib Pajak, Sansi Pajak dan Kualitas Pelayanan Pajak terhadap Kepatuhan Wajib Pajak Orang Pribadi di KPP Cikarang Selatan. Metode penelitian ini menggunakan metode penelitian kuantitatif, dengan jenis dan sumber data yaitu data primer. Populasi dan sampel penelitian ini adalah kuesioner di kpp cikarang Selatan. Teknik pengambilan sampel yang digunakan yaitu teknik purposive sampling dan menghasilkan sebanyak 100 sampel data diolah yang telah memenuhi kriteria.
Pengaruh keselamatan dan kesehatan kerja, disiplin kerja terhadap produktivitas kerja karyawan PT Oriental Asahi JP Carton Box Dyah Saraswati Eka Putri; Achmad Fauzi; Murti Wijayanti
IJESM Indonesian Journal of Economics and Strategic Management Vol. 2 No. 1 (2024): Vol.2.,No.1.,2024 : March
Publisher : Draf Solusi Indonesia

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Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh keselamatan dan kesehatan kerja (K3) dan disiplin kerjaterhadap produktivitas kerja. Penelitian ini menggunakan desain penelitian kuantitatif. Sebanyak 660 karyawan menjadi populasi pada penelitian ini, sedangkan jumlah sampel yang didapatkan yaitu sebanyak 178 responden. Teknik analisis yang digunakan adalah pengujian hipotesis dengan menggunakan metode SEM (Structural Equitation Model) – SmartPLS 4.0. Ada dua tahap dalam proses pengujian: model pengukuran dan model struktural. Temuan penelitian menunjukkan bahwa produktivitas kerja dipengaruhi secara positif oleh variabel K3. Produktivitas kerja tidak dipengaruhi secara positif oleh variabel disiplin kerja. Penelitian ini memberikan saran bahwa untuk meningkatkan produktivitas, PT. Oriental Asahi JP Carton Box harus memperhatikan aspek terkait keselamatan dan kesehatan kerja.

Page 7 of 39 | Total Record : 387

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