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JURNAL ILMIAH EKONOMI, MANAJEMEN, BISNIS DAN AKUNTANSI
Published by CV Kampus Akademik Publising
ISSN : 30476232     EISSN : 30476240     DOI : https://doi.org/10.61722/jemba.v1i2.45
Core Subject : Economy, Science,
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance
JURNAL ILMIAH EKONOMI, MANAJEMEN, BISNIS DAN AKUNTANSI Berfokus pada penerbitan artikel berkualitas tinggi yang didedikasikan untuk semua aspek Ekonomi, Manajemen, Bisnis dan Akuntansi. Jurnal ini memberikan ruang bagi para peneliti untuk berdiskusi, mengejar dan meningkatkan pengetahuan di bidang Kategori Ilmu Ekonomi , Manajemen, Bisnis dan Akuntansi yang terus berkembang. Artikel dapat ditulis dalam bahasa Inggris atau bahasa Indonesia. Ekonomi: Ekonomi Publik, Ekonomi Internasional, Perbankan dan Lembaga Keuangan Ekonomi Pembangunan, Ekonomi Moneter, Ekonomi Keuangan. Manajemen bisnis dan perbankan: Manajemen keuangan dan kekayaan, Pemasaran, Manajemen Sumber Daya Manusia, Manajemen Strategis, Operasi, Kewirausahaan, Etika Perbankan, Operasi dan Manajemen Perbankan. Akuntansi: Akuntansi Sektor Publik, Perpajakan, Akuntansi Keuangan, Akuntansi Manajemen, Auditing, dan Sistem Informasi Akuntansi. Jurnal ini terbit 1 tahun 6 kali (Januari, Maret, Mei, Juli, September, November)
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Bisnis, Menejemen, dan Akutansi (Lain-Lain)
Articles 464 Documents
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Pengaruh Inventory Intensity, Kebijakan Hutang, dan Ukuran Perusahaan Terhadap Agresivitas Pajak Shilla Anjelina; Adhitya Putri Pratiwi
JURNAL ILMIAH EKONOMI, MANAJEMEN, BISNIS DAN AKUNTANSI Vol. 2 No. 5 (2025): September
Publisher : CV. KAMPUSA AKADEMIK PUBLISING

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61722/jemba.v2i5.1360

Abstract

This study aims to analyze the effect of inventory intensity, leverage, and firm size on tax aggressiveness. This study was conducted by analyzing the financial statements of companies in the non-cyclical consumer sector listed on the Indonesia Stock Exchange (IDX) during the period 2019 to 2023. In selecting samples, this study used a purposive sampling technique, namely 145 observation data from 29 selected companies. The data used in this study are secondary data in the form of financial statements from each company that has been used as a research sample. The panel data regression method is used as the research methodology in this study. The analysis of the research results uses the help of Eviews 12 Student Version Lite software. The results of the study indicate that the best model is the Fixed Effect Model (FEM). The results of this study indicate that Inventory Intensity partially has no effect on Tax aggressiveness, Leverage partially has no effect on Tax aggressiveness, Firm Size partially affects on Tax aggressiveness, and simultaneously Inventory Intensity, Leverage, and firm size has a negative affect on Tax aggressiveness.
PENGARUH CAPITAL INTENSITY, UKURAN PERUSAHAAN, DAN FINANCIAL DISTRESS TERHADAP AGRESIVITAS PAJAK Yusuf Arief Budiman; Lia Ira Sahara
JURNAL ILMIAH EKONOMI, MANAJEMEN, BISNIS DAN AKUNTANSI Vol. 2 No. 5 (2025): September
Publisher : CV. KAMPUSA AKADEMIK PUBLISING

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61722/jemba.v2i5.1362

Abstract

Abstrak. This study aims to analyze the effect of Capital Intensity, Company Size, and Financial Distress on tax aggressiveness in manufacturing companies within the non-cyclical industry sector listed on the Indonesia Stock Exchange (IDX) for 2019–2023. Using a quantitative approach with secondary data from annual financial reports, the study applied purposive sampling, resulting in 19 companies over five years, yielding 95 observations. The findings reveal that Capital Intensity, Firm Size, and Financial Distress collectively influence tax aggressiveness. Partially, Capital Intensity negatively affects tax aggressiveness, Firm Size shows no significant impact, while Financial Distress also has a negative effect. These results indicate that internal company characteristics significantly shape corporate tax strategies, suggesting that companies with higher capital intensity or facing financial distress tend to be less aggressive in tax planning. This research highlights the importance of considering firm-specific factors in understanding corporate tax behavior. Keywords: Capital Intensity; Company Size; Financial Distress; Tax Aggressiveness. Abstrak. Penelitian ini menganalisis pengaruh Capital Intensity, Ukuran Perusahaan, dan Financial Distress terhadap agresivitas pajak pada perusahaan manufaktur sektor industri consumer non-cylicals yang terdaftar di Bursa Efek Indonesia (BEI) periode 2019–2023. Dengan pendekatan kuantitatif dan menggunakan data sekunder berupa laporan keuangan tahunan, teknik purposive sampling menghasilkan 19 perusahaan selama lima tahun dengan total 95 observasi. Hasil penelitian menunjukkan bahwa Capital Intensity, Ukuran Perusahaan, dan Financial Distress secara simultan berpengaruh terhadap agresivitas pajak. Secara parsial, Capital Intensity berpengaruh negatif terhadap agresivitas pajak, Ukuran Perusahaan tidak berpengaruh signifikan, sedangkan Financial Distress berpengaruh negatif. Temuan ini menunjukkan bahwa karakteristik internal perusahaan berperan penting dalam membentuk strategi pajak, di mana perusahaan dengan intensitas modal tinggi atau mengalami kesulitan keuangan cenderung kurang agresif dalam perencanaan pajak. Kata Kunci: Capital Intensity; Ukuran Perusahaan; Financial Distress; Agresivitas Pajak
PENGARUH LEVERAGE DAN LIKUIDITAS TERHADAP FINANCIAL DISTRESS PADA PERUSAHAAN SEKTOR BASIC MATERIALS INDUSTRI CONSTRUCTION MATERIALS YANG TERDAFTAR DI BEI PERIODE 2017 - 2023 Aulia, Muhayatul; Andriyani, Hapsari
JURNAL ILMIAH EKONOMI, MANAJEMEN, BISNIS DAN AKUNTANSI Vol. 2 No. 5 (2025): September
Publisher : CV. KAMPUSA AKADEMIK PUBLISING

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61722/jemba.v2i5.1365

Abstract

This study aims to determine the effect of leverage and liquidity on Financial distress in Basic Materials Industry Construction Materials companies listed on the Indonesia Stock Exchange (IDX) in the period 2017 - 2023. This study is motivated by the problem of oversupply in the cement industry which causes a decline in the company's financial performance and increases the risk of Financial distress. Financial Distress is a condition of declining financial health of a company that occurs before bankruptcy. The leverage variable is measured using the Debt To Asset Ratio (DAR) while the Current Ratio (CR) and Financial distress are measured using the Altman Z-Score method. The research method used is a quantitative approach with panel data regression analysis. The sampling technique uses the Purposive Sampling method, with a total of 4 (Four) companies namely INTP, SMBR, SMGR, SMCB. The results of this study indicate that partially leverage measured using the Debt To Asset Ratio (DAR) has a significant negative effect on Financial distress while liquidity measured using the Current Ratio (CR) has a significant positive effect on Financial distress and simultaneously or together leverage and liquidity have a significant positive effect on Financial
PENGARUH STRUKTUR MODAL DAN PROFITABILITAS TERHADAP NILAI PERUSAHAAN PADA PT KALBE FARMA TBK PERIODE 2015-2024 Sulisti, Vera; Safii, Mohamad
JURNAL ILMIAH EKONOMI, MANAJEMEN, BISNIS DAN AKUNTANSI Vol. 2 No. 5 (2025): September
Publisher : CV. KAMPUSA AKADEMIK PUBLISING

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61722/jemba.v2i5.1366

Abstract

This study aims to determine the Influence of Capital Structure (DER) and Profitability (ROA) on Company Value (PBV) at PT Kalbe Farma Tbk for the 2015-2024 Period. The data used is secondary data in the form of financial statements of PT Kalbe Farma Tbk obtained from the official website of PT Kalbe Farma Tbk which is listed on the Indonesia Stock Exchange. In this study, the researcher used a quantitative method by testing hypotheses with statistical methods using the Statistical Package for the Social Sciences (SPSS) application program version 25. The data analysis techniques used were descriptive statistical tests, classical assumption tests, multiple linear regression, hypothesis tests, correlation coefficients and determination coefficients. The results of the study show that partially, the Capital Structure (DER) does not have a significant negative influence on the Company Value (PBV) with a calculation of │-458 │< table of 2.365 and a significance value of 0.661 > 0.05. Profitability (ROA) had a significant positive effect on the Company Value (PBV) with a calculation of 6.026 > table 2.365 with a significance level of 0.001 < 0.05. The results of the simultaneous test showed that Capital Structure (DER) and Profitability (ROA) had a significant positive effect on the Company Value (PBV) with a value of Fcal 22.019 > Ftable of 4.74 and a significance value of 0.001< 0.05. The coefficient of determination (R²) value of 0.824 indicates that Debt to Equity Ratio and Return on Assets contribute 82.4% to the Price to Book Value, while the remaining 17.6% is influenced by other variables not examined in this study.
PENGARUH KINERJA KEUANGAN DAN KONDISI MAKRO EKONOMI TERHADAP NILAI PERUSAHAAN PADA SUB SEKTOR TELEKOMUNIKASI YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2019 - 2023 Rahayu, Dini Dwi Asry; Hapsari, Andriyani
JURNAL ILMIAH EKONOMI, MANAJEMEN, BISNIS DAN AKUNTANSI Vol. 2 No. 5 (2025): September
Publisher : CV. KAMPUSA AKADEMIK PUBLISING

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61722/jemba.v2i5.1367

Abstract

. This research aims to analyze the influence of financial performance and macroeconomic conditions on the value of companies in the telecommunications sub sektor listed on the Indonesia Stock Exchange. The observation period used is from 2019 to 2023. The independent variables studied are financial performance measured by return on equity (ROE) and macroeconomic conditions measured by inflation, while the dependent variable is the company's value measured by price to book value (PBV). The type of this research is quantitative with an associative approach using panel data regression analysis techniques. The research population includes 22 companies in the telecommunications sub sektor, and by using the purposive sampling method, a sample of 9 companies was obtained. The research results indicate that partially, financial performance (ROE) has a significant effect on company value (PBV) with a t-statistic value of 4.568924 > t-table 2.0180 and a significance value of 0.0000 < 0.05. Meanwhile, macroeconomic conditions (inflation) partially do not have an effect and are not significant on company value (PBV), as evidenced by a t-statistic value of -0.577563 < t-table 2.0180 and a significance value of 0.5666 > 0.05. However, simultaneously, financial performance and inflation have an effect and are significant on company value with an F-statistic value of 10.39659 > F-table 3.21994 and a significance value of 0.000215 < 0.05. The contribution of these two variables to the company's value is 29.92%, while the remainder is explained by other variables outside the scope of this research model.
PENGARUH SERVANT LEADERSHIP DAN BEBAN KERJA TERHADAP KINERJA PEGAWAI MELALUI KEPUASAN KERJA PADA KECAMATAN BOJONEGORO Rahmawan, Ajie; Kartika, Chandra; Subijanto Subijanto
JURNAL ILMIAH EKONOMI, MANAJEMEN, BISNIS DAN AKUNTANSI Vol. 2 No. 5 (2025): September
Publisher : CV. KAMPUSA AKADEMIK PUBLISING

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61722/jemba.v2i5.1369

Abstract

Penelitian ini bertujuan menganalisis pengaruh servant leadership dan beban kerja terhadap kepuasan kerja serta dampaknya pada kinerja pegawai di Kecamatan Bojonegoro, dengan kepuasan kerja sebagai variabel intervening. Menggunakan pendekatan kuantitatif dengan sensus sampling sebanyak 62 pegawai, data dianalisis melalui Partial Least Square (PLS). Hasil penelitian menunjukkan kondisi servant leadership, beban kerja, kepuasan kerja, dan kinerja berada pada kategori baik. Namun, servant leadership tidak berpengaruh signifikan terhadap kepuasan maupun kinerja pegawai, baik langsung maupun tidak langsung. Sebaliknya, beban kerja berpengaruh positif signifikan terhadap kepuasan kerja, namun berdampak negatif signifikan terhadap kinerja. Kepuasan kerja terbukti berpengaruh positif signifikan terhadap kinerja pegawai. Selain itu, beban kerja juga berpengaruh secara tidak langsung terhadap kinerja melalui kepuasan kerja pegawai.
PERAN KOMUNIKASI ORGANISASI DAN KEPEMIMPINAN DALAM MENINGKATKAN KINERJA PEGAWAI DENGAN STRES KERJA SEBAGAI VARIABEL INTERVENING DI KECAMATAN BOJONEGORO Najiyati, Siti Zumrotin; Prasetyo, Indra; Wibowo, Nugroho Mardi
JURNAL ILMIAH EKONOMI, MANAJEMEN, BISNIS DAN AKUNTANSI Vol. 2 No. 5 (2025): September
Publisher : CV. KAMPUSA AKADEMIK PUBLISING

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61722/jemba.v2i5.1370

Abstract

Tujuan dalam penelitian ini adalah Untuk mengetahui kondisi Komunikasi organisasi, kepemimpinan, stres kerja, dan kinerja pegawai di Kecamatan Bojonegoro. 2. Untuk menganalisis ada tidaknya pengaruh langsung maupun tidak langsung stres kerja sebagai variabel intervening dalam pengaruh Komunikasi organisasi dan kepemimpinan terhadap kinerja pegawai di Kecamatan Bojonegoro. Jenis penelitian ini adalah penelitian eksplanatori dan pendekatan dalam penelitian ini adalah kuantitatif. Populasi dari penelitian ini adalah seluruh pegawai Kecamatan Bojonegoro yang berjumlah 62 orang, dan smpelnya 60 orang karena dikurangi peneliti dan pimpinan. Analisis data menggunakan Structural Equation Modeling (SEM) dan menggunakan software PLS (Partial Least Square). Hasil penelitian menunjukkan bahwa Persepsi pegawai terhadap variabel Komunikasi Organisasi, Kepemimpinan, dan Kinerja berada pada kategori "Tinggi". Stres Kerja yang dirasakan juga berada pada kategori "Tinggi", Terdapat pengaruh negatif dan signifikan dari Komunikasi Organisasi terhadap Stres Kerja. Tidak terdapat pengaruh signifikan dari Kepemimpinan terhadap Stres Kerja dengan arah negatif. Terdapat pengaruh positif dan signifikan dari Komunikasi Organisasi terhadap Kinerja. Terdapat pengaruh positif dan signifikan dari Kepemimpinan terhadap Kinerja. Terdapat pengaruh negatif dan signifikan dari Stres Kerja terhadap Kinerja. Terdapat pengaruh tidak langsung yang positif dan signifikan dari Komunikasi Organisasi terhadap Kinerja melalui Stres Kerja. Tidak terdapat pengaruh tidak langsung yang signifikan dari Kepemimpinan terhadap Kinerja melalui Stres Kerja dengan rah negatif.
PENGARUH DIKLAT DAN BUDAYA ORGANISASI TERHADAP KINERJA PEGAWAI BADAN KEPEGAWAIAN, PENDIDIKAN DAN PELATIHAN KABUPATEN BOJONEGORO MELALUI MOTIVASI KERJA Suliswanto, Suliswanto; Utari, Woro; Indrawati, Mei
JURNAL ILMIAH EKONOMI, MANAJEMEN, BISNIS DAN AKUNTANSI Vol. 2 No. 5 (2025): September
Publisher : CV. KAMPUSA AKADEMIK PUBLISING

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61722/jemba.v2i5.1371

Abstract

This study aims to analyze the influence of training (Diklat) and organizational culture on work motivation and its impact on employee performance at the Human Resources Development and Training Agency of Bojonegoro Regency. Using a quantitative approach with explanatory research design, all 43 employees were selected as the sample through total sampling. Data were collected through questionnaires and analyzed using Structural Equation Modeling (SEM) with the Partial Least Squares (PLS) method via SmartPLS 3.0. The results show that employees’ perceptions of all variables are generally in the “High” category. Organizational culture has a significant positive effect on work motivation, while training does not. Both training and work motivation have a significant positive effect on employee performance, whereas organizational culture does not have a direct effect. Indirectly, organizational culture significantly affects performance through motivation, while training does not.
PENGARUH PROMOSI GRATIS ONGKIR DAN KUALITAS PELAYANAN TERHADAP KEPUTUSAN PEMBELIAN PADA PRODUK HEIDE TOP CUTTON SILK BY AM INDESIGN DI MSD OFFICIAL Intan Sari; Iis Noviyanti
JURNAL ILMIAH EKONOMI, MANAJEMEN, BISNIS DAN AKUNTANSI Vol. 2 No. 5 (2025): September
Publisher : CV. KAMPUSA AKADEMIK PUBLISING

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61722/jemba.v2i5.1373

Abstract

The purpose of this study is to analyze the influence of promotion and service quality on purchasing decisions for Heide Top Cotton Silk by AM Indesign products at MSD Official both partially and simultaneously. The research method used was quantitative. The sampling technique used the Rao Purba formula when the population was unknown, resulting in a sample size of 96 respondents. Data analysis used validity tests, reliability tests, classical assumption tests, multiple regression analysis, coefficient of determination analysis, and hypothesis testing. The results of the analysis show that the value obtained from the simple regression equation Y = 2.937 + 0.931 X₁ and based on the t test between the promotion variable and the purchasing decision, the t count value is 10.558 > 1.661 t table which shows that the promotion has an effect on purchasing decisions. The results of the analysis show that the value of the simple regression equation is obtained from the regression equation Y = 2.490 + 0.925X₂. And based on the t test between the service quality variable and purchasing decisions, the t count value is 13.797>1.661 t table shows that service quality influences purchasing decisions. The results of the analysis show that the value of the multiple regression equation is ???? = 1.575 + 0.318????₁ + 0.703????₂ and based on the f test between promotion, service quality and purchasing decisions, the F count value is 98.492> 3.090 F table which is supported by the adjusted R Square value of 0.688. These results indicate that 68.8% means that the influence of promotion and service quality variables simultaneously influences the purchasing decision variable and the remaining 31.2% is influenced by other variables.
PENGARUH LIKUIDITAS DAN SOLVABILITAS TERHADAP NILAI PERUSAHAAN PADA PT FKS FOOD SEJAHTERA TBK PERIODE TAHUN 2014-2023 Mahalia, Chika; Nurwita, Nurwita
JURNAL ILMIAH EKONOMI, MANAJEMEN, BISNIS DAN AKUNTANSI Vol. 2 No. 5 (2025): September
Publisher : CV. KAMPUSA AKADEMIK PUBLISING

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61722/jemba.v2i5.1374

Abstract

This study aims to examine the effect of liquidity and solvency on company value at PT FKS Food Sejahtera Tbk during the period 2014–2023. Liquidity is proxied by Current Ratio (CR), solvency by Debt to Equity Ratio (DER), and company value by Price Book Value (PBV). This study uses a quantitative approach with multiple linear regression analysis methods, t-test (partial), and F-test (simultaneous) using SPSS ver 25. The results of the study indicate that partially, CR does not have a significant effect on PBV (significance value 0.654 > 0.05; t count 0.468 < t table 2.365), while DER has a significant effect on PBV (significance value 0.032 < 0.05; t count 2.664 > t table 2.365). Simultaneously, CR and DER significantly influence PBV, indicated by the calculated F value of 5.506 > Ftable 4.74 and a significance of 0.037 < 0.05. The coefficient of determination (R²) value of 0.611 indicates that 61.1% of the variation in PBV can be explained by CR and DER, the remaining 38.9% is influenced by other variables. This finding indicates that solvency has a more dominant influence than liquidity in determining company value.

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