cover
Article Per Year (5 Year)
All
Home Page
OAI Link
Editorial Team
Contact
Reviewer
Google Scholar
Contact Name
Maman Sulaeman
Contact Email
mamansulaeman@unperba.ac.id
Phone
+6281312131166
Journal Mail Official
lppm@unperba.ac.id
Editorial Address
Jl. Letjend S Parman Nomor 53 Purbalingga
Location
Kab. purbalingga,
Jawa tengah
INDONESIA
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
 6   7   8   9   10 
Pengaruh Sosialisasi Perpajakan, Pemahaman Peraturan Perpajakan dan Tarif Pajak Terhadap Kepatuhan Wajib Pajak UMKM Setelah Penerapan PP No. 23 Tahun 2018 Asmedi, Syamsul; Komalasari, Rosdiana
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 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 Cahaya, Sintia; Prasetya, Eka Rima
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.
PENTINGNYA WORK ENGAGEMENT, WORK-STUDY CONFLICT DAN WORK-LIFE BALANCE : BAGI KARYAWAN YANG KULIAH SAMBIL KERJA Barkhowa, Mokhammad Khukaim Barkhowa; Auliya, Dina
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.v4i2.325

Abstract

Universities that offer courses to employees generally hold them outside of working hours, such as evening courses or weekend courses. Human resources are one of the key factors that companies focus on to meet job needs. The aim of this study seeks to examine the influence of work-study conflict and work-life balance on the work engagement of those studying while working in Salatiga City. This research was conducted on employees who study while working, the population of which is unknown. For a population whose size is unknown, the sample is a total of 16 indicators multiplied by 6, so the sample is 96 respondents. This type of research is quantitative with the data source being primary data and data collection using a questionnaire. The sampling technique uses simple random sampling. In hypothesis testing using multiple regression analysis, so that the resulting analytical model is declared good, it is necessary to test the validity, reliability, goodness of the model and classic assumption tests. The research results show that work study conflict has a negative and significant effect on work engagement, work life balance has a positive and significant effect on work engagement
PENGUKURAN KINERJA KEUANGAN MENGGUNAKAN ANALISIS RASIO AKTIVITAS PADA PT WAHANA SEMESTA BANYUMAS Anggar, Anastasia; Tyas, Karunia Zuraidaning; Sepriati
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.v4i2.333

Abstract

Financial performance is one of the most important things in a company-related business world, both internally and externally. In assessing the performance of a company, financial reports are one of the keys. From this element of financial statements, company management can carry out a financial ratio analysis. One of the ratios used in conducting the analysis is the activity ratio. The activity ratio is used to measure the efficiency level of the utilization of the company's resources or to assess the company's ability to carry out its activities Based on the results of the calculation of the activity ratio at PT. Wahana Semesta Banyumas shows that there has been an increase in several types of ratios from 2021 to 2022, but the results achieved are still below industry standards which shows that the company's performance is still not good compared to other similar industries. This needs to be the vigilance of the company to continuously improve performance and have high competitiveness.  
PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY DITINJAU DARI GREEN ACCOUNTING DAN KARAKTERISTIK PERUSAHAAN Fadlilah, Kharisma; Mutmainah, Ina
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.v4i2.336

Abstract

Corporate Social Responsibility has an important role because it meets regulations, laws & regulations; as a corporate social investment to get a positive image; part of the company's business strategy; part of the company's risk management to reduce and avoid social conflicts. Corporate Social Responsibility in this case shows its concern for the sustainability of development but remains balanced in the economy and environment. This will give the public confidence in the company. This research includes a type of causality research with quantitative methods. The population of this study is companies listed in the Jakarta Islamic Index for the 2017-2022 period. The sample in the study was the annual report of companies listed in the Jakarta Islamic Index for the 2017-2022 period. The results of this study show that green accounting, liquidity, profitability and company size do not affect corporate social responsibility, while leverage has a positive effect on corporate social responsibility. Simultaneously, the variables of green accounting, leverage, liquidity, profitability and company size affect corporate social responsibility
PENGARUH TAX AVOIDANCE, UKURAN PERUSAHAAN, DEBT EQUITY RATIO, DAN UMUR PERUSAHAAN TERHADAP BIAYA UTANG PADA PERUSAHAAN MANUFAKTUR Gresya, Hanny; Arofah, Anastasia Anggarkusuma; Khusnia, Aulia Nisa
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.v4i2.346

Abstract

Tax Avoidance is an activity to minimize tax financing by companies. Although legally this activity is legal, this is contrary to the government's efforts to increase state tax revenues. One of the tax avoidance practices that can be carried out by companies is to conduct external financing through debt costs. The cost of debt is the rate of return arising from the company's debt transactions to external parties. Factors that are suspected of influencing the cost of debt other than tax avoidance include company size, debt equity ratio, and company age. This research tries to explore the relationship between these factors and the cost of debt in manufacturing companies in the food and beverage sector in 2018–2021. Data from this study used secondary data obtained from the Indonesia Stock Exchange for the period 2018 – 2021. The total sample used in this study was 60 samples. Sampling using purposive sampling technique. Data analysis used multiple linear regression analysis using the SPSS 23 program. The results showed that the variables Tax Avoidance, Company Size and Debt to Equity Ratio had no effect on debt costs, while company age had a positive and significant effect on Cost of Debt in listed manufacturing companies on the Indonesian Stock Exchange.
PENGARUH DEMOKRASI TERHADAP PERTUMBUHAN EKONOMI DI INDONESIA Mryn, Maryani; Imahda Khoiri Furqon
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.v4i2.359

Abstract

This study aims to determine the influence of democracy on economic growth in Indonesia within three years, namely 2020-2022. This study uses a quantitative approach with secondary data taken from the website of the Badan Pusat Statistik (BPS) Indonesia with democratic variables represented with data on aspects of civil liberties, aspects of political rights and aspects of democratic institutions as independent variables and economic growth as the following variables. The result of this study is that democracy simultaneously has a significant effect on economic growth in Indonesia, but the strength of influence is very weak at 11,89%. Partially, aspects of civil liberties have a significant effect on economic growth, but aspects of political rights and aspects of democratic institutions do not have a significant effect on economic growth in Indonesia.
Pengaruh Jumlah Penduduk, Pendidikan, dan Pengangguran Pada Jumlah Penduduk Miskin Di Jawa Tengah Husna, Arinal
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.v4i2.360

Abstract

This study aims to examine the effect of population, education, and unemployment on the number of poor people in Central Java in 2021. the sample applied is data on population, education, unemployment, and the number of poor people in all regencies/cities in Central Java Province in 2021. This research uses a quantitative approach. The research was taken from secondary data belonging to the Central Bureau of Statistics. The results of this study state that population has a positive and significant effect, the higher the population, the higher the number of poor people, and vice versa. Meanwhile, education has a significant negative effect. Unemployment has a negative and insignificant effect, the high and low unemployment does not affect the number of poor people. The results also show that population, education, and unemployment simultaneously affect the number of poor people in Central Java in 2021. The implications of this study suggest that policymakers should focus on improving educational access and quality to reduce poverty effectively. Furthermore, effective population control policies are necessary to manage the positive correlation between population growth and poverty. Future research should include additional variables such as health access, infrastructure, and comprehensive longitudinal data to provide a more detailed understanding of poverty dynamics.
PENGARUH DIGITAL LEADERSHIP DAN WORK ENGAGEMENT PADA INNOVATION WORK BEHAVIOUR PADA GEN Z JAWA TENGAH Chandra Sari, Kartika Dwi; Jaya, Yadi Fakhruzein Terang; Salsabela, Riska nadiya
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.v4i2.414

Abstract

This study aims to asses the relationship between Innovation Work Behavior with Digital Leadership and Work Engagement. The method to select the responden using purposive sampling, and it was conducted on 80 people Gen Z in Jawa Tengah. Further, the study using SEM-PLS with WrapPLS ver 7.0. The result support that Digital Leadership has a positif significant relationship with Innovative Work Behavior and Work Engagement. But, the findings found that the work engagement gen Z in Jawa Tengah didn’t affected Innovative Work Behavior. Gen Z in Indonesia has a realistic trait to face the work life, and the gen Z generally have a low rate of work engagement, but they have an innovative character. It is indicated that gen Z in Jawa Tengah probably didn’t need engage with the work to show innovative behaviour in organization
ANALISIS MANAJEMEN RISIKO PADA HOME INDUSTRI UD. SAFNUR DESA LENGKONG KECAMATAN RAKIT KABUPATEN BANJARNEGARA Solekan, Muhamad; Pujiyanto, Muhammad Aris; Sarno; Kinding, Dwi Putriana Nuramanah
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.v4i2.421

Abstract

UD. Safnur, a home industry in Banjarnegara Regency, focuses on agro-industry using local soybean products. Effective risk management is essential, especially in uncertain times, as home industries contribute significantly to the local economy. This study aims to identify the risk management process, assess potential risks, and analyze strategies to manage these risks. This study involves preparation, data collection, processing, analysis, and conclusion. The study was conducted in June 2024. The risk management process includes three stages: Risk Identification with SWOT analysis, Risk Assessment using a risk matrix, and Risk Response Plan Development. This study identified three main risk factors: Supply Risk, Operational Risk, and Marketing Risk. In the risk assessment, marketing risk is classified as high (red zone), while supply and operational risks are classified as low (yellow zone). Recommended risk responses include basic digital marketing training, offering promotions and discounts, product diversification, establishing partnerships with cooperatives and raw material suppliers, adopting financial technology, and using continuous band sealers. This study shows that by systematically identifying and assessing risks, and developing appropriate risk response strategies, UD. Safnur can manage the risks it faces effectively, so that it can contribute more significantly to the local economy in Banjarnegara Regency

Page 8 of 10 | Total Record : 100

 6   7   8   9   10 

Filter by Year

2021 2025


Reset
Filter By Issues
All Issue Vol 5 No 2 (2025) Vol 5 No 1 (2025) Vol 4 No 2 (2024) Vol 4 No 1 (2024) Vol 3 No 01 (2023) Vol 3 No 2 (2023) Vol 2 No 2 (2022) Vol 2 No 1 (2022) Vol 1 No 2 (2021) Vol 1 No 1 (2021)