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Pajak dan Manajemen Keuangan
Published by Asosiasi Riset Ekonomi dan Akuntansi Indonesia
ISSN : 3046899X     EISSN : 30469848     DOI : 10.61132
Core Subject : Economy, Science,
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance
untuk mendiseminasikan, mengembangkan dan memfasilitasi hasil-hasil penelitian Ilmu Manajemen, Ilmu Perpajakan dan Akuntansi, sebagai wadah bagi para dosen, guru, peneliti dan praktisi di bidang Ekonomi dan Manajemen
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Akuntansi
Articles 14 Documents
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Search results for , issue "Vol. 1 No. 6 (2024): Desember : Pajak dan Manajemen Keuangan" : 14 Documents clear
Persepsi Siswa SMA/SMK di Kota Pasuruan terhadap Sistem Kontrak Kerja dan Implikasinya Bagi Pemula di Dunia Kerja Muhammad Ridwan; Yulia Nor Frasisska; Rima Melati; Firza Agung Prakoso
Pajak dan Manajemen Keuangan Vol. 1 No. 6 (2024): Desember : Pajak dan Manajemen Keuangan
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/pajamkeu.v1i5.760

Abstract

This study explores the views of high school/vocational school students in Pasuruan City regarding the employment contract system and its impact on their readiness to enter the world of work. With a quantitative approach and survey method, this study involved 54 grade XI students who were selected using the purposive sampling technique. Data collection was carried out through a closed questionnaire, while data analysis used simple linear regression. The results of the analysis showed that students' perception significantly affected their readiness to work, with a regression coefficient of 0.748 and a significance value of 0.000 (p < 0.05). An R Square value of 0.500 indicates that 50% of the variation in job readiness can be explained by students' perception of the employment contract system. The regression assumption test showed that the data met the requirements of normality, homoscedasticity, and no autocorrelation was found. The results of this study highlight the importance of providing a deeper understanding of the employment contract system to increase students' readiness to face the world of work.
Dampak Struktur Modal dan Kinerja Keuangan terhadap Nilai Perusahaan dengan Struktur Kepemilikan serta Opini Audit sebagai Variabel Intervening pada Perusahaan Manufaktur Sub Sektor Semen yang Terdaftar di BEI Dicky Satria Ananta Haqq; Hwihanus Hwihanus
Pajak dan Manajemen Keuangan Vol. 1 No. 6 (2024): Desember : Pajak dan Manajemen Keuangan
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/pajamkeu.v1i5.771

Abstract

This study examines the impact of capital structure and financial performance on the firm value of manufacturing companies in the cement sub-sector listed on the Indonesia Stock Exchange, with ownership structure and audit opinion as intervening variables. Utilizing a quantitative approach, the research analyzes secondary data from financial reports of cement companies for the period 2019–2023. A purposive sampling method was employed, yielding five eligible companies. Data analysis was performed using Partial Least Square Structural Equation Modeling (PLS-SEM) with SmartPLS software.The results indicate a significant effect of capital structure and financial performance on firm value, both directly and through the intervening variables. Ownership structure and audit opinion are proven to mediate the relationship between independent and dependent variables, providing valuable insights into the dynamics of firm value in the cement industry. These findings offer important implications for company management in optimizing capital, enhancing financial performance, and gaining investor trust to improve firm value.
Pengaruh Persaingan terhadap Penjualan di Warung Koki Kaki Lima Cakung Nahason Sitohang; Maria Fransiska Laim Onggur
Pajak dan Manajemen Keuangan Vol. 1 No. 6 (2024): Desember : Pajak dan Manajemen Keuangan
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/pajamkeu.v1i5.789

Abstract

the purpose of this research is to find out how much influence competition has on sales at warung koki street street. The formulation of the problem in this research includes whether price, place, promotion, distribution, people, process and product influence sales at warung koki kaki lima cakung. This research is field research with descriptive quantitative research methods. Primary and secondary data sources. Data collection techniques use observation, questionnaire and documentation methods. The sample in this research was 99 consumers of warung koki street street, who then analyzed the data using validity tests, reliability tests, normality tests and simple linear regression. The competition variable (x) has a significant influence on sales at the cakung street food stall, east jakarta. It can be seen that tcount is = 2.670> ttable is = 2.024, so it can be concluded that ha is rejected and ha is accepted. Based on the research results by comparing the fcount>ftable values, it was obtained that it was 7.131 > 4.10, which means positive. Meanwhile, a p-value of 98 was obtained in the sig column, 0.011 < 0.05, meaning it is significant. So it can be concluded that competition can have a significant positive effect on sales at warung koki kaki cakung.
Pengaruh Pembelajaran Kewirausahaan dan Lingkungan Sosial Terhadap Minat Berwirausaha Mahasiswa Program Studi Pendidikan Administrasi Perkantoran UNS Ahmad Khairuddin
Pajak dan Manajemen Keuangan Vol. 1 No. 6 (2024): Desember : Pajak dan Manajemen Keuangan
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/pajamkeu.v1i5.831

Abstract

The aim of this research is to: 1) determine an influence of entrepreneurial learning on the entrepreneurial interest of students in the UNS Office Administration Education study program; 2) determine an influence of the social environment on the entrepreneurial interest of students in the UNS Office Administration Education study program; and 3) determine an influence of entrepreneurial learning and the social environment together on the entrepreneurial interest of UNS Office Administration Education students. This research uses a quantitative approach with correlational methods. The population in this research is all students from the 2019 and 2020 Office Administration Education Study Program, totaling 113 students. This research uses a proportional stratified random sampling technique for sampling. The data analysis in this research uses multiple linear regression analysis techniques with the help of the IBM SPSS 24.0 program. The research results show that: 1) there is a positive influence of entrepreneurial learning on interest in entrepreneurship as evidenced by the calculated t value (1.712) > t table (1.658). 2) there is a positive influence of the social environment on interest in entrepreneurship as evidenced by the calculated t value (2.099) > t table (1.658). 3) there is a positive influence of entrepreneurial learning and the social environment together on interest in entrepreneurship as evidenced by the value of Fcount (6.287) > Ftable (3.08). The research results also show that entrepreneurial learning and the social environment together can influence interest in entrepreneurship by 10.3%, while the other 89.7% is influenced by other variables. Therefore, the overall results of this data analysis support the existing hypothesis.

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