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Ibnu Harris
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Universitas Universal Pasir Putih, Bengkong Sadai, Kec. Bengkong, Kota Batam, Kepulauan Riau
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Fortunate Business Review
Published by Universitas Universal
ISSN : 27770834     EISSN : 27770834     DOI : -
Core Subject : Economy,
Economics, Econometrics & Finance
Publikasi ilmiah yang memuat konsep teori dan penerapan Manajemen dan Bisnis Berkelanjutan mewujudkan Dunia Satu Keluarga. Fortunate Business Review dikelola oleh Fakultas Bisnis Universitas Universal yang terbit dua kali setahun yaitu pada bulan Mei dan November.
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Bisnis, Menejemen, dan Akutansi (Lain-Lain)
Articles 5 Documents
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Search results for , issue "Vol. 2 No. 2 (2022): Fortunate Business Review" : 5 Documents clear
ANALISIS PROFITABILITAS DAN RISIKO BISNIS TERHADAP STRUKTUR MODAL PERBANKAN PADA INDEKS INFOBANK15 Yesyca, Yesyca; Harris, Ibnu
Fortunate Business Review Vol. 2 No. 2 (2022): Fortunate Business Review
Publisher : Lembaga Penelitian dan Pengabdian kepada Masyarakat Universitas Universal

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Abstract

A good capital structure describes a stable monetary condition, this means the company operational activities are going well, bringing maximal profit. This research is intended to empirically test the factors which affect the company’s banking modal structure in the index infobank15 using trade off theory and pecking order. This research use profitability variable and business risks as independent variable and modal structure as dependent variable. Profitability is measure with ROA and ROE. 53 samples are taken from 2015-2018. The analysis method is double regression and using company's yearly financial report. The results of F Test are 15,271 and F Table 2,79. This indicated the research model is still possible to be used. While the T per variable results for ROA variable and business risk don't have a significant Influence towards capital structure and ROE variable have a significant influence towards capital structure banking company in infobank15 index.
STRATEGI INTERNAL STORYTELLING DALAM MEMBANGUN MOTIVASI KERJA KARYAWAN PT. MEGA GREEN TECHNOLOGY Irwan; Suparno, Antoni; Pratiwi, Leny
Fortunate Business Review Vol. 2 No. 2 (2022): Fortunate Business Review
Publisher : Lembaga Penelitian dan Pengabdian kepada Masyarakat Universitas Universal

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Abstract

This study aims to determine the internal storytelling strategy to build employee motivation at PT. Mega Green Technology. This type of research is a qualitative paradigm and an ethnographic method. The data in this study were collected through interviews, observation, and documentation studies. The results of this study are that building employee motivation through internal storytelling can provide policies that are used to provide incentives, compensation, sense of responsibility, enthusiasm, and maintain internal company solidarity. Through an internal storytelling approach, it can reduce the gap between employees and leaders at work and produce better work performance to achieve company goals
THE RISK CONSEQUENCES AND INDONESIAN CAPITAL MARKET LIBERALIZATION TO INVESTMENT RETURN: STUDY ON LQ45 INDEX ON 2014-2018 Suryadi, Irvan; Sundiman, Didi
Fortunate Business Review Vol. 2 No. 2 (2022): Fortunate Business Review
Publisher : Lembaga Penelitian dan Pengabdian kepada Masyarakat Universitas Universal

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Abstract

This study aims to determine the correlation of risk and Indonesian capital market liberalization to the return LQ45 index. This study used 248 samples of IHSG and LQ45 closing prices from Yahoo Finance in 2014-2018. The research belonging asset pricing studies with direct decomposition methods and qualitative combinations. This study proves (1) the value of idiosyncratic volatility has a significantly negative effect on return LQ45 index (2) systemic risk has a significant negative effect on return LQ45 index (3) capital market liberalization has a positive effect on returns LQ45 index. The research implication is a company with small idiosyncratic volatility will be preferred by investors unable to diversify portfolios.
PENGARUH GAYA KEPEMIMPINAN, DISIPLIN KERJA DAN KOMPENSASI TERHADAP KINERJA KARYAWAN (STUDI KASUS PADA ORGANISASI NON-PROFIT YPM) Dermawan
Fortunate Business Review Vol. 2 No. 2 (2022): Fortunate Business Review
Publisher : Lembaga Penelitian dan Pengabdian kepada Masyarakat Universitas Universal

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Abstract

Penelitian ini bertujuan untuk menguji dan menganalisis pengaruh gaya kepemimpinan, disiplin kerja dan kompensasi terhadap kinerja karyawan Organisasi Non-Profit YPM. Pengumpulan data dilakukan melalui penyebaran kuesioner dan dilaksanakan pada 136 karyawan Organisasi Non-Profit YPM. Analisis data pada penelitian ini menggunakan bantuan SPSS versi 19. Teknik sampling yang dipakai adalah metode sensus dan teknik pengujian data yang digunakan dalam penelitian ini meliputi uji validitas dengan analisis faktor, uji reliabilitas dengan Alpha Cronbach. Uji asumsi klasik dan analisis regresi liner berganda, untuk menguji dan membuktikan hipotesis penelitian. Hasil analisis menunjukkan bahwa Gaya Kepemimpinan berpengaruh positif terhadap kinerja karyawan. Disiplin Kerja berpengaruh positif terhadap kinerja karyawan dan Kompensasi juga berpengaruh positif terhadap Kinerja Karyawan.
PENERAPAN PERMENKEU NO. 09/PMK.03/2021 TENTANG INSENTIF PAJAK UNTUK WAJIB PAJAK TERDAMPAK PANDEMI COVID’19 PADA YAYASAN KASIH KEPRI: bahasa indonesia Nabela; Vanomy, Afrianti Elsye; lubis, syarif hidayah lubis; hardi bahar
Fortunate Business Review Vol. 2 No. 2 (2022): Fortunate Business Review
Publisher : Lembaga Penelitian dan Pengabdian kepada Masyarakat Universitas Universal

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Abstract

The Indonesian government issued PMK No. 09/PMK.03/2021 at the beginning of 2021 valid until June 2021 and extended again until December 2021, the purpose of the Minister of Finance was passed is to help Taxpayers affected by Covid'19 through PPh 21 DTP Tax incentives (Government Borne Tax) during the Covid-19 Pandemic struck. Many parties have suffered losses as a result of the ongoing pandemic. The results of a survey conducted by the Ministry of Finance in 2021 show that the use of tax incentives is dominated by taxpayers most affected by the pandemic, namely 47% in the trade sector, 19% in the manufacturing sector, and 7% in the construction sector. the rest are other sectors. This Permenkeu is a breath of fresh air that can help employees at the Kasih Kepri Foundation, which is engaged in the world of education as a Taxpayer in income tax incentives (PPh 21). This study aims to find out the application of Minister of Finance Regulation No.09/PMK.03/2021 concerning tax incentives for taxpayers affected by the 2019 Corona Virus Disease pandemic at the Kasih Kepri Foundation. In this study using a qualitative approach with a descriptive study. The method used in this research is a case study. The selection of informants in this study used a purposive sampling technique. The selection of informants for this study are; Head of the Foundation, Head of School and Deputy Head of School. The results of this study indicate that the Kasih Kepri Foundation still needs to conduct outreach to permanent and non-permanent employees in order to increase all employees' understanding of the tax incentives imposed by the Government to support the implementation of PMK No. 09/PMK.03/2021. whereas in terms of implementing the tax administration of the self-assessment system which includes calculations, deposits and reporting of PPH 21 at the Kasih Kepri Foundation, conformity has been found with PMK 09/PMK.03/2021

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