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Perwira Journal of Economics and Business (PJEB)
Published by Universitas Perwira Purbalingga
ISSN : -     EISSN : 2775572X     DOI : -
Core Subject : Economy,
Economics, Econometrics & Finance
Jurnal ini merupakan jurnal yang diterbitkan oleh Universitas Perwira Purbalingga, yang menerbitkan manuskrip teotitis dan riset yang berkaitan dengam Isu-isu: 1. Auditing 2. Akuntansi Manajemen 3. Sistem Informasi Akuntansi 4. Akuntansi Keuangan 5. Akuntansi Syariah 6. Teori akuntansi 7. Akuntansi Keperilakuan 8. Akuntansi Sektor Publik 9. Sistem Pengendalian Manajemen 10. Manajemen Keuangan 11. Sistem Informasi Manajemen 12. Manajemen Sistem Informasi 13. Manajemen Biaya
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Bisnis, Menejemen, dan Akutansi (Lain-Lain)
Articles 220 Documents
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PENGARUH PERENCANAAN PAJAK,BEBAN PAJAK TANGGUHAN,DAN KUALITAS LABA TERHADAP NILAI PERUSAHAAN: Studi Empiris pada Perusahaan Property & Real Estate yang Terdaftar di Bursa Efek Indonesia Periode 2017-2021 Syavira Apriia Harahap; Eka Rima Prasetya
Perwira Journal of Economics & Business Vol 3 No 2 (2023)
Publisher : UNPERBA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54199/pjeb.v3i2.221

Abstract

This research aims to prove empirically regarding the Effect of Tax Planning, Deferred Tax Expenses, Earnings Quality on Firm Value. In this study the independent variables used were tax planning, deferred tax expense and earnings quality, while the dependent variable used was firm value. This research was conducted by taking a sample of property & real estate sector companies listed on the Indonesia Stock Exchange (IDX) in 2016-2020. The type of data used in this research is quantitative data and secondary data in the form of annual reports that have been audited and published on the Indonesia Stock Exchange (IDX) from 2016-2021. The samples were collected by purposive sampling method with 15 companies being sampled with a 5 year research period, thus obtaining a total of 75 company samples. Data processing using Microsoft Office Program and Eviews 9 Statistical Program by analyzing descriptive statistics, panel data regression model test, classical assumption test, coefficient of determination, panel data regression analysis, T statistical test and F statistical test. T statistical test results show that variable Profit Quality has a significant effect on Firm Value, while Tax Planning and Deferred Tax Expenses have no effect on Firm Value. The results of the F test show that tax planning, deferred tax expense and earnings quality have a simultaneous effect on firm value..
Pengaruh Sosialisasi Perpajakan, Pemahaman Peraturan Perpajakan dan Tarif Pajak Terhadap Kepatuhan Wajib Pajak UMKM Setelah Penerapan PP No. 23 Tahun 2018 Syamsul Asmedi; Rosdiana Komalasari
Perwira Journal of Economics & Business Vol 4 No 2 (2024)
Publisher : UNPERBA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54199/pjeb.v4i2.223

Abstract

This study aims to analyze the effect of tax socialization, understanding of tax regulations, and tax rates on tax compliance of MSME taxpayers. The research method used is quantitative. The data used uses primary data taken from survey methods with data collection questionnaires through links with MSME taxpayer respondents. Questionnaires that can be processed amount to 80 questionnaires and samples using purposive sampling method. The statistical method used to test the hypothesis is multiple regression analysis. The results of the study simultaneously show that the variables of tax socialization, understanding of tax regulations, and tax rates have a significant effect on the tax compliance of MSME taxpayers. Partially it affects that the tax socialization variable does not have a significant effect on the tax compliance of MSME taxpayers. The variable understanding of tax regulations has no significant effect on the tax compliance of MSME taxpayers. And the results of tax rates have a significant effect on MSME taxpayer tax compliance.
Pengaruh Intensitas Aset Tetap, Beban Pajak Tangguhan Dan Pertumbuhan Penjualan Terhadap Penghindaran Pajak: Studi Empiris Pada Perusahaan Consumer Non-Cyclicals Yang Terdaftar Di Bursa Efek Indonesia Tahun 2017-2021 Neneng Sariningsih; Enan Trivansyah Sastri
Perwira Journal of Economics & Business Vol 4 No 1 (2024)
Publisher : UNPERBA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54199/pjeb.v4i1.228

Abstract

This study aims to prove empirically regarding the effect of fixed asset intensity, deferred tax expense and sales growth on tax avoidance. The population of this study is consumer non-cyclicals companies listed on the Indonesia Stock Exchange for 2017-2021. The sampling technique in this study was purposive sampling. So that the sample used was 36 companies with 5 years of observation. The research method used is a quantitative method using secondary data. The analysis technique used is panel data regression analysis with the Eviews 9 program by analyzing descriptive statistics, panel data regression model test, panel data regression model estimation, classical assumption test, panel data regression analysis, coefficient of determination, T statistical test and F statistical test. The results of this study indicate that partial fixed asset intensity has a significant effect on tax avoidance, partially deferred tax expense has no effect on tax avoidance, partially sales growth has a significant effect on tax avoidance. Simultaneously the intensity of fixed assets, deferred tax expense and sales growth affect tax avoidance.
Pengaruh Sales Growth, Capital Intensity, dan Komisaris Independen Terhadap Agresivitas Pajak: Studi Empiris pada Perusahaan Sektor Property dan Real Estate yang terdaftar di BEI Periode 2017-2021 Sintia Cahaya; Eka Rima Prasetya
Perwira Journal of Economics & Business Vol 4 No 2 (2024)
Publisher : UNPERBA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54199/pjeb.v4i2.229

Abstract

The purpose of this research is to determine the effect of sales growth, capital intensity, and independent commissioner on tax aggressive in property and real estate companies listed on the Indonesia Stock Exchange in 2017-2021. The methodology used in this study is quantitative. The sampling techniques used was purposive sampling and a sample was obtained in this study, which was a total of 100 data. The analysis methods used are descriptive statistical analysis, classical assumption test, multiple regression analysis, determinant coefficient test, F test, and T test with the help of Eviews9 software. Based on the results of data analysis, we find that there is simultaneously effect between Sales Growth, Capital Intensity,and independent commissioner on Tax Aggressiveness. This study also finds that Sales growth have a impact on Tax Aggressiveness, while Capital Intensity and Independent Commissioner has a no impact on Tax Aggressiveness.
PENGARUH KUALITAS PELAYANAN TERHADAP KEPUASAN PASIEN DI PUSKESMAS SUSUKAN 2 Juli Handayani
Perwira Journal of Economics & Business Vol 4 No 1 (2024)
Publisher : UNPERBA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54199/pjeb.v4i1.262

Abstract

The aims of the research to determine the effect of service quality on patient satisfaction at Susukan 2 Health Center. The type of research used was a quantitative cross sectional design, with an accidental sampling technique. Data analysis was pervormed by univariate, bivariate and chi-square test. The results of the research at Susukan 2 Health Center were satisfied with the good service quality at 66,4% and the bad service quality at 41,4%. Patients who feel dissatisfied with the quality of service are good at 35,6% and the quality is not good at 58,6%. The results of statistical test using the Chi- Square test obtained value = 0,023< = 0,05 the Ho is rejected and H1 is accepted which means there is an influence between service quality on patient satisfaction at Susukan 2 Health Center.
SOCIAL IMPACT OF THE DEVELOPMENT OF GREAT GENERAL SOEDIRMAN AIRPORT ON THE COMMUNITY OF KEMANGKON VILLAGE BUKATEJA SUB-DISTRICT Karunia Zuraidaning Tyas; Almas Rifqi Darmawan; Retno Pangestu; Suwali Suwali
Perwira Journal of Economics & Business Vol 4 No 1 (2024)
Publisher : UNPERBA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54199/pjeb.v4i1.267

Abstract

The existence of an airport serves as a crucial facility for a region. It can also be an economic and social opportunity for the surrounding community. The Great General Soedirman Airport construction project commenced in 2018 on the site that formerly served as a military airbase for the Indonesian Air Force. This development is anticipated to have significant effects on the community in Bukateja, Purbalingga Regency. The research conducted in a qualitative descriptive. Both primary and secondary data were utilized in this study. Primary data were obtained through interviews with respondents meeting the specified criteria. The research findings reveal both positive and negative impacts experienced by the community. Positive impacts are evident in the economic activities flourishing within the community of Bukateja Subdistrict. Conversely, negative impacts are observed in the social aspect, with communities experiencing cultural exchanges and an increase in residential density.
Deskripsi Sistem Pengendalian Modal Kerja Pada Koperasi Guru Dan Karyawan Makmur Sejahtera SMAN 25 Bandung Rahmadianti; Hima Barima
Perwira Journal of Economics & Business Vol 4 No 1 (2024)
Publisher : UNPERBA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54199/pjeb.v4i1.270

Abstract

This research describes the working capital control system in the teacher and employee cooperative Makmur Sejahtera SMAN 25 Bandung. This research uses descriptive research with a quantitative approach. The population in this study were all members and administrators of KGK Makmur Sejahtera SMAN 25 Bandung. The sampling technique uses simple random sampling technique or simple random sampling. The sample size in this study was 52 people obtained from the Slovin method with an error rate of 10%. The data in this research is in the form of filling out a questionnaire which then becomes information or facts. Each statement item in the questionnaire is declared valid, because the rcount is greater than the rtable value, namely greater than 0.30. Based on the research results, it can be explained that the overall response of respondents regarding the working capital control system at KGK Makmur Sejahtera SMAN 25 Bandung can be said to be good because it is in the interval 3.40 - 4.19, namely 3.74.
PENGARUH MOTIVASI DAN DISIPLIN KERJA TERHADAP KINERJA KERJA KARYAWAN PADA CV MITRA SS PURBALINGGA Chofifah Ambarwati; Hima Barima; Dyah Supriatin
Perwira Journal of Economics & Business Vol 4 No 1 (2024)
Publisher : UNPERBA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54199/pjeb.v4i1.271

Abstract

Increasing employee awereness about the importance of complying with regulations has an effect on encouraging employees to motivate themselves in carrying out the work provided by the company. A survey conducted by researchers at a company that produces false eyelashes in Purbalingga. this study aims to determine the effect of motivation and work discipline on employee performance at CV Mitra SS Purbalingga either partially or simultaneously. This study uses a descriptive quantititative approach. The population in this study was 246. The sampling technique was purposive sampling, the number of which was determined by the slovin formula of 71 respondens. Data was collected using a questionnaire that was distributed directly which was analyzed using multiple linear regression techniques which were carried out using the SPSS version 27 program. Based on the results of this study, partially motivation has a significant positive effect on employee performance, partially work discipline has a significant positive effect on employee performance. Simultan, motivation and work discipline jointly or simultaneously have an influence on employee performance at CV Mitra SS Purbalingga.
PENGARUH TAX INCENTIVE, POLITICAL COST DAN PENILAIAN EKUITAS TERHADAP KONSERVATISME AKUNTANSI: ( Studi Empiris Pada perusahaan Manufaktur Sub Sektor Makanan dan Minuman Yang Terdaftar di Bursa Efek Indonesia tahun 2018-2022) Shiva Destiani Adjie; Syamsul Asmedi
Perwira Journal of Economics & Business Vol 3 No 2 (2023)
Publisher : UNPERBA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54199/pjeb.v3i2.273

Abstract

This study aims to test and prove empirically about tax incentive, political cost and equity valuation on accounting conservatism partially or simultaneously. The independent variables in this study are tax incentive, political cost and equity valuation, the dependent variable used is accounting conservatism. The population in this study were food and beverage sub-sector manufacturing companies listed on the Indonesia Stock Exchange (IDX) for the 2018-2022 research period. The sampling technique in this study used purposive sampling. The total companies sampled were 13 companies, the analysis method used linear and logistic regression. Based on the partial test results, it shows that tax incentive, political cost has a significant positive effect on accounting conservatism, while equity valuation has no significant effect on accounting conservatism. Simultaneously, the independent variables of tax incentive, political cost, and equity valuation affect the dependent variable of accounting conservatism with a Nagerkelke R Square value of 14%.
KUALITAS CORPORATE GOVERNANCE PERBANKAN SYARIAH DITINJAU DARI PERSPEKTIF KINERJA PERUSAHAAN Septi Purwaningsih
Perwira Journal of Economics & Business Vol 4 No 1 (2024)
Publisher : UNPERBA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54199/pjeb.v4i1.283

Abstract

This research was a quantitative descriptive study that aims to measure the effect of Islamic banking performance using the Maqashid Syariah Index Method. The population in this study were all Islamic Commercial Banks listed on the Indonesia Stock Exchange from 2016-2018, that was 14 banks consisting of Aceh Syariah Bank, Bukopin Syariah Bank, Jabar Banten Syariah Bank, Mega Syariah Bank, Muamalat Bank, NTB Syariah Bank, Syariah Mandiri Bank, Victoria Syariah Bank, BCA Syariah, BNI Syariah, BRI Syariah, BTPN Syariah, Maybank Syariah, and Panin Syariah Bank. This research used purposive sampling technique. The data collection technique used was documentation. The data analysis technique in this study used multiple linear regression analysis with SPSS 22 software. The results showed that the background of the syariah supervisory board, the number of audit committee members, Islamic Social Responsibility, affected on the performance of Islamic banking, while the results of the research on Islamic Corporate Identity variables did not affect the performance of Islamic banking which was assessed using the Maqashid Syariah Index Method. The implication of this research is expected to increase literacy regarding the performance of Islamic banking which is reviewed using the Maqashid Syariah Index Method and also as input for stakeholders to pay more attention to the operating system to comply with Islamic law.

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