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INDONESIA
Jurnal Portofolio: Jurnal Manajemen dan Bisnis
Published by Prisani Cendekia
ISSN : -     EISSN : 28296109     DOI : -
Core Subject : Economy, Science,
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance
Jurnal PORTOFOLIO adalah jurnal yang dapat dijadikan sebagai sarana akademisi (dosen, mahasiswa), praktisi dan peneliti untuk mempublikasikan hasil penelitian, pemikiran, kajian dan pengembangan yang mencakup semua aspek bisnis dan manajemen Tujuan PORTOFOLIO adalah untuk membangun saluran komunikasi yang efektif antara pemangku kepentingan, termasuk lembaga akademis dan penelitian, bisnis, pemerintah, dan masyarakat. PORTOFOLIO juga bertujuan untuk mempromosikan dan menyebarluaskan hasil penelitian dalam pengembangan ilmu dan praktik bisnis dan manajemen. Jurnal PORTOFOLIO menerima artikel ilmiah dengan lingkup penelitian pada: Manajemen Keuangan, Manajemen Pemasaran, Manajemen Sumber Daya Manusia, Manajemen Operasi, Manajemen Strategi, Manajemen Sistem Informasi, Manajemen Teknologi dan Informatika, E-business, Manajemen Agribisnis Manajemen Pengetahuan dan Inovasi Bisnis Ekonomi Kreatif dan Turisme, Kewirausahaan Tema penelitian lain yang relevan dengan Ilmu Manajemen dan Bisnis
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Bisnis, Menejemen, dan Akutansi (Lain-Lain)
Articles 123 Documents
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Analisis Pengaruh Tingkat Pendidikan dan Pemahaman Wajib Pajak Terhadap Kesadaran Wajib Pajak Orang Pribadi Pada KPP Pratama Serpong Hartati, Nike Nur; Rahmawati, Titah
Jurnal Portofolio : Jurnal Manajemen dan Bisnis Vol. 4 No. 3 (2025): Manajemen Pemerintahan Dalam Alokasi Dana dan Pemasukkan Daerah
Publisher : Prisani Cendekia

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Abstract

This study aims to examine the influence of education level and taxpayer understanding on individual taxpayer awareness, both simultaneously and partially. Data were collected through a questionnaire, and the analysis was conducted using multiple linear regression with purposive sampling. The sample consisted of 100 respondents who were taxpayers with employee status. The findings of this study reveal that: (1) Based on the F-test, the variables of education level and taxpayer understanding simultaneously affect taxpayer awareness. The calculated F-value of 52.279 is greater than the F-table value of 3.09, indicating that the regression model significantly explains the variance in the dependent variable. (2) Based on the t-test, the education level variable has a significant effect on individual taxpayer awareness, with a significance level of <0.001 (<0.05). (3) Based on the t-test, the taxpayer understanding variable also has a significant effect on individual taxpayer awareness, with a significance level of <0.001 (<0.05).
Pengaruh Beban Kerja dan Kompensasi Terhadap Kinerja Karyawan Pada PT. Tiga Raja Perkasa Jakarta Aditya, Rama; Sosrowidigdo, Suryanto
Jurnal Portofolio : Jurnal Manajemen dan Bisnis Vol. 4 No. 4 (2025): Beban Kerja, Profesionalisme dan Daur Hidup Perusahaan
Publisher : Prisani Cendekia

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Abstract

This study aims to analyze the influence of workload and compensation on employee performance at PT Tiga Raja Perkasa. This study is motivated by the phenomenon of imbalance between job demands and reward systems that can affect employee productivity and work effectiveness. The research method used is a quantitative approach with a survey of all marketing employees. Data were collected through questionnaires and analyzed using multiple linear regression to test the relationship between variables. The results show that workload has a negative influence on employee performance, while compensation has a positive and significant effect. Simultaneously, both variables contribute to improving employee performance. These findings emphasize the importance of balance between workload and compensation systems in creating a productive and sustainable work environment
Pengaruh Struktur Modal, Profitabilitas dan Tax Avoidance terhadap Nilai Perusahaan: Studi Empiris Pada Perusahaan Sektor Kesehatan Yang Terdaftar Di Bursa Efek Indonesia Pada 2020-2024 Effendy, Michaela Agnes Faustina; Khotimah, Husnul
Jurnal Portofolio : Jurnal Manajemen dan Bisnis Vol. 4 No. 4 (2025): Beban Kerja, Profesionalisme dan Daur Hidup Perusahaan
Publisher : Prisani Cendekia

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Abstract

This study aims to analyze the influence of capital structure, profitability, and Tax Avoidance on the value of companies in the healthcare sector listed on the Indonesia Stock Exchange. A quantitative approach was used to assess the relationship between variables using secondary data from annual financial reports. The analysis was conducted using a panel data regression model to test the consistency of each variable's influence. The results indicate that profitability plays a significant role in increasing company value through the ability to generate stable and sustainable profits. Conversely, capital structure and Tax Avoidance do not significantly influence investor perceptions. These findings emphasize the importance of managing profitability as a positive signal to the market, while financing policies and tax strategies need to be carefully directed to avoid reducing investor confidence in the company's long-term performance.

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