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"Vol. 1 No. 6 (2024): Desember : Pajak dan Manajemen Keuangan"
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<![CDATA[Implementasi Konsep Perikanan Tangkap dalam Pemberdayaan Masyarakat Pesisir Oesapa di Kota Kupang ]]>
<![CDATA[Patrikcs Lazarus Dedo Ngara]]>;
<![CDATA[Fransina W. Ballo]]>;
<![CDATA[Novi Theresia Kiak]]>
<![CDATA[ Pajak dan Manajemen Keuangan Vol. 1 No. 6 (2024): Desember : Pajak dan Manajemen Keuangan ]]>
Publisher : <![CDATA[Asosiasi Riset Ekonomi dan Akuntansi Indonesia ]]>
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DOI: 10.61132/pajamkeu.v1i5.573
<![CDATA[The aim of this research is to determine the government's efforts to economically empower the fishing community in the Oesapa fishing village, Kupang City and determine the impact of the assistance provided by the government on community welfare. This research uses a qualitative descriptive approach. Data collection used was interviews, observation and documentation. The results of the research show that the government's efforts to empower the fishing community's economy are by optimizing fishing facilities and infrastructure that are not yet fully distributed among fishermen, improving the quality of fishermen's human resources through socialization to help the community increase community awareness of ocean sustainability, and finally utilizing marine resources and fisheries which have a positive impact on the welfare of both fishermen.]]>
<![CDATA[Pengaruh Likuiditas, Leverage, dan Ukuran Perusahaan terhadap Kinerja Keuangan pada Perusahaan Manufaktur Sub Sektor Kimia yang Terdaftar di Bursa Efek Indonesia ]]>
<![CDATA[Saeful Fachri]]>;
<![CDATA[Niamor Selma Joel]]>;
<![CDATA[Urfanul Aulia]]>;
<![CDATA[Willy Nurhayadi]]>
<![CDATA[ Pajak dan Manajemen Keuangan Vol. 1 No. 6 (2024): Desember : Pajak dan Manajemen Keuangan ]]>
Publisher : <![CDATA[Asosiasi Riset Ekonomi dan Akuntansi Indonesia ]]>
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DOI: 10.61132/pajamkeu.v1i5.574
<![CDATA[This research examines the impact of liquidity, leverage, and company size on the financial performance of chemical sub-sector manufacturing companies listed on the Indonesia Stock Exchange for the 2021–2022 period. Data were collected from secondary sources, specifically www.idx.co.id, using a saturated sampling technique, resulting in 20 company samples. Quantitative analysis was applied to assess these factors' effects on financial performance. Descriptive analysis results indicate that liquidity, leverage, and company size show a moderate relationship with financial performance, with values on a scale of 0.40–0.599. Partial hypothesis testing reveals that liquidity and leverage have positive and significant effects on financial performance, whereas company size does not significantly influence it. In summary, this study concludes that there is a combined influence of liquidity, leverage, and company size on the financial performance of chemical sub-sector manufacturing companies listed on the Indonesia Stock Exchange for the 2021–2022 period.]]>
<![CDATA[Efesiensi dan Efektifitas dalam Menajemen Keuangan Lembaga Pendidikan ]]>
<![CDATA[Aburizal Anshori]]>;
<![CDATA[Fathona Khoirunnisah]]>;
<![CDATA[Restiyeni Aulia]]>;
<![CDATA[Hesti Kusumaningrum]]>
<![CDATA[ Pajak dan Manajemen Keuangan Vol. 1 No. 6 (2024): Desember : Pajak dan Manajemen Keuangan ]]>
Publisher : <![CDATA[Asosiasi Riset Ekonomi dan Akuntansi Indonesia ]]>
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DOI: 10.61132/pajamkeu.v1i5.625
<![CDATA[This study aims to explore the concepts, objectives, functions, and principles of financial management in educational institutions. With the increasing complexity of educational institutions, efficient and effective financial management has become a crucial factor in supporting the creation of quality education. To achieve this goal, the study uses a literature review method. Data sources were obtained from various academic journals, reference books, and publications related to financial management in educational institutions. The results of the study show that good financial management plays an important role in supporting the overall management of education. This is achieved through the optimization of available financial resources, management of facilities and infrastructure, and improvement of the welfare of educators. The implementation of effective financial management enables educational institutions to allocate funds more strategically, thus supporting various educational programs and activities. With good financial management, it is expected that the quality of education provided by educational institutions can continue to improve over time.]]>
<![CDATA[Analisis Beta terhadap Return Saham dalam Indeks LQ 45 ]]>
<![CDATA[Anwar Anwar]]>
<![CDATA[ Pajak dan Manajemen Keuangan Vol. 1 No. 6 (2024): Desember : Pajak dan Manajemen Keuangan ]]>
Publisher : <![CDATA[Asosiasi Riset Ekonomi dan Akuntansi Indonesia ]]>
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DOI: 10.61132/pajamkeu.v1i5.649
<![CDATA[In the world of investment, there is a strong correlation between risk and return. An investor must be aware of the risks that arise and the expected rate of return. The rate represents the risk of betting on a particular stock; if the rate for the stock is marginal, it also represents the risk for the stock. The purpose of the reverse listing is to determine the effect of Stock Prices on Stock Returns. Reverse listing is a type of associative listing that uses a quantitative approach. The data used in the reverse listing is the latest stock price obtained from the official website of the Indonesian Stock Exchange (IDX). The population in the reverse listing is all companies listed on the LQ 45 Index from January 2022 to December 2022, totaling around 83 companies. The sample of the initial release is based on the criteria that have been set and used by approximately 10 companies. The initial release was carried out on all companies listed in the LQ 45 Index from January 2022 to December 2022, totaling approximately 83 companies. The initial release sample is based on the criteria that have been set and used by approximately 10 companies.]]>
<![CDATA[Analisis Kinerja Keuangan PT Kalbe Farma Tbk Tahun 2021-2023 Berdasarkan Rasio-Rasio Keuangan ]]>
<![CDATA[Ika Nurillah Ati]]>;
<![CDATA[Mudji Kuswinarno]]>
<![CDATA[ Pajak dan Manajemen Keuangan Vol. 1 No. 6 (2024): Desember : Pajak dan Manajemen Keuangan ]]>
Publisher : <![CDATA[Asosiasi Riset Ekonomi dan Akuntansi Indonesia ]]>
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DOI: 10.61132/pajamkeu.v1i5.655
<![CDATA[This study aims to evaluate the financial performance of PT Kalbe Farma Tbk between 2021 and 2023 through the analysis of financial ratios, including liquidity, solvency, activity, and profitability ratios. The method used is a descriptive quantitative approach, utilizing secondary data from the company’s financial statements to conduct time series analysis. The study calculates and analyzes financial ratios to assess the company’s performance over the specified period. The results show significant changes in PT Kalbe Farma’s financial condition, with a notable increase in total assets and equity, although net profit experienced a significant decline in 2023. The liquidity ratios indicate that the company maintains strong financial stability and can meet its short-term obligations, while the solvency ratios reflect a prudent approach in debt management and a reduction in reliance on external financing sources. These findings highlight the importance of effective financial management in maintaining corporate stability amidst the challenges faced in the pharmaceutical sector]]>
<![CDATA[Upaya Perlindungan Hukum terhadap Nasabah Perbankan melalui Prinsip Kerahasiaan Bank dalam UU No 4 Tahun 2023 tentang Pengembangan dan Penguatan Sektor Keuangan ]]>
<![CDATA[Nayla Azarine]]>;
<![CDATA[Tesalonika David]]>;
<![CDATA[Valsifa Utami]]>
<![CDATA[ Pajak dan Manajemen Keuangan Vol. 1 No. 6 (2024): Desember : Pajak dan Manajemen Keuangan ]]>
Publisher : <![CDATA[Asosiasi Riset Ekonomi dan Akuntansi Indonesia ]]>
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DOI: 10.61132/pajamkeu.v1i5.671
<![CDATA[This paper discusses the principle of bank secrecy as an important instrument in legal protection for customers, as well as its relevance in maintaining public trust in the banking sector in Indonesia. Based on the legal framework stipulated in Law Number 10 of 1998 concerning Banking and Law Number 4 of 2023 concerning the Development and Strengthening of the Financial Sector (PPSK), this study highlights the obligation of banks to protect customer data, including exceptional situations regulated by law. Normative legal research is used to analyze legal principles, laws and regulations, and related literature. The principle of bank secrecy is considered a pillar of customer trust and the main capital in the financial ecosystem. However, challenges arise when this principle conflicts with the interests of law enforcement, such as criminal investigations. The regulations strengthened by the PPSK Law provide a foundation for customer data protection while also regulating administrative and criminal sanctions for violations. On the other hand, the application of this principle also contributes to financial stability by increasing literacy and compliance with regulations. This paper recommends harmonization between the protection of customer privacy rights and the effectiveness of law enforcement to maintain the sustainability of trust in the banking sector.]]>
<![CDATA[Peran Manajemen Sumber Daya Manusia dalam Mencapai Tujuan Strategis Perusahaan ]]>
<![CDATA[Selti Sella]]>;
<![CDATA[Hendra Riofita]]>
<![CDATA[ Pajak dan Manajemen Keuangan Vol. 1 No. 6 (2024): Desember : Pajak dan Manajemen Keuangan ]]>
Publisher : <![CDATA[Asosiasi Riset Ekonomi dan Akuntansi Indonesia ]]>
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DOI: 10.61132/pajamkeu.v1i5.680
<![CDATA[Human Resource Management (HRM) plays a crucial role in achieving company strategic goals, especially amidst the challenges of globalization and increasingly fierce competition. This journal discusses the importance of effective HR management in creating competitive advantages and improving organizational performance. With a focus on talent development, employee welfare, and good relationships between management and employees, this research shows that good HRM practices can increase employee motivation, productivity, and loyalty. In addition, this journal highlights the need for strategies that are aligned with business goals to ensure that every individual in the organization contributes optimally. Through analysis of various challenges faced by HR management, including work-life balance and global skills development, this journal provides recommendations for increasing the effectiveness of HR management. It is hoped that the results of this research can become a reference for companies in formulating adaptive and innovative HR strategies, so that they can survive and develop in an era full of uncertainty.]]>
<![CDATA[Pengaruh Kemudahan Transaksi dan Layanan Terintegrasi pada Keputusan Penggunaan E-Wallet GoPay : (Survei pada Mahasiswa S1 dan D4 FE UNJ) ]]>
<![CDATA[Julita Julita]]>;
<![CDATA[Afya Aulia]]>;
<![CDATA[Ghina Muthmainnah Zain]]>;
<![CDATA[Kheisya Nabillah Handayani]]>
<![CDATA[ Pajak dan Manajemen Keuangan Vol. 1 No. 6 (2024): Desember : Pajak dan Manajemen Keuangan ]]>
Publisher : <![CDATA[Asosiasi Riset Ekonomi dan Akuntansi Indonesia ]]>
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DOI: 10.61132/pajamkeu.v1i5.689
<![CDATA[This study aims to determine whether transaction ease and integrated services influence the decision to use the GoPay e-wallet. The independent variables in this research are transaction ease (X1) and integrated services (X2), while the dependent variable is the decision to use GoPay (Y). The population of this study consists of undergraduate and diploma students (S1 and D4) from the Faculty of Economics at Universitas Negeri Jakarta. The sampling technique employed was random sampling, with primary data collected through a Likert-scale questionnaire. The data obtained were analyzed using Stata 13 software through classical assumption tests and multiple linear regression analysis. The results indicate that, partially, transaction ease and integrated services do not significantly influence the decision to use GoPay. However, simultaneously, these variables collectively affect the decision to use GoPay.]]>
<![CDATA[Dampak Oligopoli terhadap Masyarakat dan Pertumbuhan Industri ]]>
<![CDATA[Ikke Adelia Amanda]]>;
<![CDATA[Muhammad Yasin]]>
<![CDATA[ Pajak dan Manajemen Keuangan Vol. 1 No. 6 (2024): Desember : Pajak dan Manajemen Keuangan ]]>
Publisher : <![CDATA[Asosiasi Riset Ekonomi dan Akuntansi Indonesia ]]>
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DOI: 10.61132/pajamkeu.v1i5.692
<![CDATA[Oligopoly is a market structure controlled by a small number of companies that dominate market share. This research examines the impact of oligopoly on society and industrial growth, with a focus on economic, social and structural aspects. Economically, oligopoly can reduce price competition and lead to price regulation that is detrimental to consumers. Socially, this market structure can exacerbate economic inequality and limit the opportunities of small entrepreneurs. In terms of industrial growth, oligopoly can provide stability, but also reduce incentives for innovation. This research also discusses the role of government policies, such as antitrust regulations, in reducing the negative impacts of oligopolies. This research will also discuss the role of government policy in regulating oligopolies to ensure that the negative impacts of this market structure can be minimized. Policies such as antitrust and price regulation need to be implemented to maintain a balance between industrial stability and societal welfare.]]>
<![CDATA[Peran Strategi Manajemen Risiko dalam Meningkatkan Likuiditas dan Mengurangi Risiko Kredit di Sektor Perbankan Indonesia ]]>
<![CDATA[Salwatul Muslimah]]>;
<![CDATA[Rini Puji Astuti]]>;
<![CDATA[Puput Dwi Wulandari]]>;
<![CDATA[Salsabilah Aurani Faradilah]]>
<![CDATA[ Pajak dan Manajemen Keuangan Vol. 1 No. 6 (2024): Desember : Pajak dan Manajemen Keuangan ]]>
Publisher : <![CDATA[Asosiasi Riset Ekonomi dan Akuntansi Indonesia ]]>
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DOI: 10.61132/pajamkeu.v1i5.708
<![CDATA[The purpose of this study is to examine how risk management techniques can reduce credit risk and increase liquidity in the Indonesian banking industry. It used quantitative methods and collected information from 130 banking professionals through a survey created on a Likert scale ranging from 1 to 5. The Structural Equation Modeling Partial Least Squares (SEM-PLS 3) approach was used to test the hypothesis. According to research, practicing efficient risk management techniques significantly lowers credit risk while increasing liquidity. The findings of this study emphasize the crucial importance of having a strong risk management framework due to its role in ensuring financial stability and enhancing the performance of the Indonesian banking sector. The conclusion of this study offers strategic benefits to banking institutions and policymakers in maximizing risk management procedures in the face of shifting economic conditions.]]>
