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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 100 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 Apriia harahap, Syavira; Rima Prasetya, Eka
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 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 Sariningsih, Neneng; Enan Trivansyah
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 KUALITAS PELAYANAN TERHADAP KEPUASAN PASIEN DI PUSKESMAS SUSUKAN 2 Handayani, Juli
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 Tyas, Karunia Zuraidaning; Darmawan, Almas Rifqi; Pangestu, Retno; 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; Barima, Hima
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 Ambarwati, Chofifah; Barima, Hima; Supriatin, Dyah
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) Adjie, Shiva Destiani; 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 Purwaningsih, Septi
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.
PENGARUH LIKUIDITAS, SOLVABILITAS, PROFITABILITAS DAN AKTIVITAS TERHADAP PRICE EARNING RATIO Ula, Syarifatul; Widodo, Tri; Pramono, Joko; Puspita, Maria Entina
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.v4i1.299

Abstract

The aim of this research is to determine the effect of liquidity, solvency, profitability and activity on price earning ratios in food and beverage companies, either partially or simultaneously. The data used is secondary data published by the Indonesian Stock Exchange in 2022. The research type is explanatory research with multiple linear regression data analysis, t test, F test and coefficient of determination. Based on the partial test the results showed that the Liquidity, Solvency and Activity variable had no significant effect on the price earnings ratio. Profitability variable has a significant effect on the price earnings ratio. In the results of the simultaneous test, there is a significant influence of the variables liquidity, solvency, profitability and activity simultaneously on the price earning ratio of food and beverage companies on the Indonesia Stock Exchange. The coefficient of determination results obtained were 15.5%, these four variables influenced the price earning ratio, while 84.5% were influenced by other variables not examined in this research such as cash ratio, debt ratio, gross profit margin, total assets and turnover ratio. As an investor, you can optimize current assets, apart from that, investors can also increase the company's capital and profits. For further research, it is recommended to use companies from other sectors to obtain variations in research results.
PENGARUH CORPORATE GOVERNANCE DAN KARAKTERISTIK PERUSAHAAN TERHADAP PENGUNGKAPAN ISLAMIC SOCIAL REPORTING (ISR) PADA PERBANKAN SYARIAH DI INDONESIA Efendi, Alfarisi Akbar
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.v4i1.300

Abstract

This research aims to analyze and provide empirical evidence regarding the influence of corporate governance and company characteristics on Islamic Social Report (ISR) disclosure in Islamic banks in Indonesia. This analysis uses independent variables: commissioner size, sharia supervisory board, company size, leverage and profitability. Meanwhile, the dependent variable is Islamic Social Reporting. The sample used in this research is sharia banking in Indonesia which reports its annual reports for the 2013-2016 period.

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