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Dudung Abdullah
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Finance and Business Management Journal (FBMJ)
Published by Universitas Majalengka
ISSN : -     EISSN : 30251095     DOI : https://doi.org/10.31949
Core Subject : Economy, Humanities, Social,
Humanities Economics, Econometrics & Finance Social Sciences
Human Resource Management, Financial Management, Marketing Management, Public Sector Management, Operations Management, Supply Chain Management, Corporate Governance, Business Ethics, Management Accounting and Capital Markets and Investment.
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Bisnis, Menejemen, dan Akutansi (Lain-Lain)
Articles 12 Documents
 1   2 
Search results for , issue "Vol. 1 No. 1 (2023): July" : 12 Documents clear
The Effect of Local Own Source Revenue, Tax Effort, and Capital Expenditure on The Level of Regional Financial Independence (Study on District/City Government in West Java Province Period 2019-2021) Andini Nur Oktavianti; Hani Sri Mulyani; Yogi Ginanjar; Agustine Sulviani; Dadang Suhendar
Finance and Business Management Journal Vol. 1 No. 1 (2023): July
Publisher : Fakultas Ekonomika dan Bisnis Universitas Majalengka

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31949/fbmj.v1i1.5900

Abstract

This study aimed to investigate the effect of regionally sourced income, tax effort, and capital expenditure on the level of regional financial independence at the provincial city/district government. West Java from 2019 to 2021. The population of this study consisted of districts/cities in West Java province, totaling 27 districts/cities, using the saturation sampling method with a total sample of 81. sample. The analytical methods used are descriptive and test analysis, classical hypothesis testing, analysis and coefficient of determination analysis, then partial hypothesis testing and simultaneous analysis. conducted with the help of SPSS 21 software. The results of this study show that the principal income of the regions influences the level of financial independence of the regions. The tax effort did not affect the financial independence of the regions. Capital expenditure has an impact on the region's level of financial independence. Region's own revenue, tax effort, and capital expenditures have a concurrent (together) impact on a region's degree of financial independence.
The effect of deferred tax burden, tax planning and deferred tax assets on profit management (Empirical Study On Manufacturing Companies In The Consumer Goods Industry Sector Listed On The Indonesia Stock Exchange In 2015-2019) Moch. Febri Sayidil Umam; Sri Aniri; Yogi Ginanjar; Benny Prawiranegara
Finance and Business Management Journal Vol. 1 No. 1 (2023): July
Publisher : Fakultas Ekonomika dan Bisnis Universitas Majalengka

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31949/fbmj.v1i1.5989

Abstract

The development of companies in Indonesia is now starting to increase and develop. Managers present financial statements containing information about profits that will be used by internal and external parties in making decisions. These internal and external parties include investors, creditors, government, management itself, and other interested parties. Management performance can be judged from these profit figures. Situation This is what usually encourages managers to carry out deviant behavior in presenting and reporting profit information known as profit management. The research method used is quantitative research using descriptive analysis and verification analysis. The object of this research is a manufacturing company in the consumer goods industry sector listed on the Indonesia Stock Exchange in 2015-2019. Determination of samples in this study using techniques of Purposive Sampling. So that the total number of samples in this study is 90 sample data. The test results state that deferred tax expense and tax planning no significant effect on profit management. While, deferred tax assets have a significant effect on profit management in manufacturing companies in the consumer goods industry sector listed on the Indonesia Stock Exchange in 2015-2019.

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