Jurnal Online LPMP Imperium (Lembaga Pengembangan Manajemen dan Publikasi Imperium Research Institute)
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Correlation of Tax Knowledge and Income Level on Taxpayer Compliance in Paying Land and Building Tax
No full textPurpose: This study aims to determine the relationship between taxation knowledge and income level on taxpayer compliance in paying land and building tax, both partially and simultaneously.
Methods: This research is a correlational quantitative study on PBB owners in Bekasi, using stratified random sampling and the Slovin formula for sampling. Data were collected through a Google Form questionnaire and analyzed using Pearson correlation and multiple correlation using SPSS version 25.
Findings: The results of this study prove that taxation knowledge and income level partially and simultaneously have a relationship with taxpayer compliance in paying land and building tax on residents in Bekasi City.
Practical Implications: The research shows that tax knowledge and income level significantly affect taxpayer compliance in Bekasi City. Local governments need to improve tax education programs and consider variations in income levels to increase community participation in fulfilling tax obligations. Implementing this strategy is expected to increase public awareness and compliance, supporting regional development
Faktor-faktor yang memengaruhi agresivitas pajak pada industri manufaktur tahun 2017-2021
No full textThis study aims to determine the influence of gender of directors, independent commissioners, audit committee, profitability and leverage on tax aggressiveness. This study is quantitative research using multiple linear regression techniques using a purposive sampling method based on predetermined criteria. The object of this research is manufacturing companies in the consumer goods industrial sector 2017-2021. This research uses panel data with a total of 170 observations from a sample of 34 companies. The results of the study show that women are more careful in making decisions but the results obtained are that gender cannot affect tax aggressiveness. Independent commissioners, in law are organs that must exist, but cannot influence tax aggressiveness because companies only want to comply with regulations. Leverage cannot reduce tax aggressiveness because high leverage will create high risks. But the audit committee and profitability can reduce the aggressiveness of the company because the audit committee can assist the commissioner in supervising, and profitability can reflect the company's financial well-being. Audit committee and profitability have a positive effect on tax aggressiveness. Gender of directors, independent commissioners and leverage have no effect on tax aggressiveness
The Effect of corporate social responsibility disclosure on the company value
No full textPurpose: This study aims to prove whether disclosing Corporate Social Responsibility (CSR) affects PT BS's company value from 2015 to 2020.
Methods: This study uses a quantitative research type with a descriptive approach, processed using the SPSS version 25 program. The data used in this study are secondary. This study uses a sample of PT BS from 2015-2020. The data collection technique uses official documentation from the Indonesia Stock Exchange (IDX) website.
Findings: The study's results prove that disclosure of Corporate Social Responsibility (CSR), measured by the Global Reporting Initiative (GRI) G4, significantly affects Company Value.
Practical Implications: This study confirms that consistent communication of CSR activities fulfills social responsibility and attracts investor interest. By increasing the transparency of CSR reports, companies can strengthen their reputation and build stakeholder trust, potentially increasing company value in the long term.
 
Inflation as moderating effect of financial performance, earnings management, and firm value on stock return
No full textPurpose: This study aims to investigate the impact of the current ratio, debt-to-equity ratio, return on assets, earnings management, and firm value on stock returns, with inflation serving as a moderating variable, specifically in essential industrial and chemical manufacturing companies listed on the Indonesia Stock Exchange (IDX).
Methods: This study aims to investigate the impact of the current ratio, debt-to-equity ratio, return on assets, earnings management, and firm value on stock returns, with inflation serving as a moderating variable, specifically in essential industrial and chemical manufacturing companies listed on the Indonesia Stock Exchange (IDX).
Findings: The findings of this study indicate that 1. the current ratio does not affect stock returns. 2. The debt-equity ratio impacts stock returns. 3. return on assets does not influence stock returns. 4. earnings management does not affect stock returns 5. firm value positively affects stock returns. 6. inflation does not moderate the current ratio and return on assets with stock returns; however, inflation does moderate the relationship between the debt-to-equity ratio and earnings management with stock returns.
Practical Implications: This study's practical implications suggest that investors should pay close attention to the debt-to-equity ratio and firm value when making investment decisions in basic industrial and chemical manufacturing companies. Furthermore, as inflation moderates specific financial ratios, investors should consider the economic climate, particularly inflation trends, when assessing the potential return on their investments
Pengembangan Strategi Industri Kreatif Sangkar Burung di Kecamatan Bogor Barat Menghadapi Persaingan Global
No full text The birdcage industry in West Bogor Subdistrict has immense growth potential. However, it faces several challenges that need to be addressed. This study aims to create an effective strategy for addressing competition through SWOT analysis. A descriptive and qualitative approach was used to depict the industry's condition and analyze internal and external factors that impact its performance. The findings reveal that the birdcage industry possesses strengths in product quality and an experienced workforce but also faces weaknesses such as limited production tools and access to international markets. Opportunities include local market and government support, while threats mainly arise from international competition and fluctuating raw material prices
Peran kepemilikan manajerial dalam memoderasi tingkat utang, ukuran perusahaan dan persistensi laba
No full textThis study aims to analyze the role of managerial ownership in moderating leverage, firm size, and earnings persistence. The research was conducted by manufacturing companies listed on the Indonesia Stock Exchange. The sample selection used purposive sampling criteria, while the data analysis used in this study was multiple regression and moderated regression analyses. Before analyzing the data, first, perform the classical assumption test; after the data is declared to meet the test criteria, then a hypothesis test is carried out consisting of multiple regression analysis, coefficient of determination test, simultaneous significance test, partial significance test, and moderated regression analysis test. The results showed that leverage positively affected earnings persistence, firm size did not affect persistence, and managerial ownership could not moderate or weaken the effect of leverage and firm size on earnings persistence.
Public interest statement
This research can provide input for companies, especially in managing companies to generate profits; the profits generated must look stable or persistent because persistent profits can reduce investor anxiety about their investment decisions.
 
Covid-19 and Islamic banking: A short commentary from Indonesia and Nigeria
No full textCovid-19 has brought a number of changes and impacts on banking system in Nigeria and Indonesia. Although Islamic Banking is not being operated to its optimal in the country, the Pandemic has had significant effect on both the general banking operations and the Islamic Banking sub-sector. The public, customers, have devised other means of financial dealings, hours spent on banking and rate of operations affected, the rate at which customers frequently move into banks reduced, more mobile banking users, and increased usage of a wide variety of banking services. This also resulted in more internet and mobile banking demands by customers, but less physical presence of customers at banking halls.
Public interest statements
This brief commentary provides practitioners and academics with information on developments in the Islamic banking sector in Nigeria and Indonesia during and after the pandemic
Brief Commentary | Online First: 25 Jan 202
Pengolahan Pisang Sale untuk Penghasilan Alternative Masyarakat
No full textBanana is one of the fruits widely consumed by the people of Indonesia. This can be proven by the many types of bananas that grow and are marketed in all regions in Indonesia. Banana sellers can quickly get bananas to market, and consumers can buy them at varying prices. However, the problem arising from banana fruit is its relatively short life span. It is characterized by black spots that appear on the banana and mark the banana will begin to rot. Therefore, the process of processing bananas into beru products, namely banana sales, is carried out. The service activity began with an interview with banana sellers at the Karang Jasi market and Sweta market, Mataram City. This resource person obtained information about the banana sale and how to process it. Banana sale processing is divided into three stages: banana preparation, skinning and slicing bananas, and drying. Banana drying takes ± eight days in consistently hot weather. Banana sale that is formed can be consumed directly and reprocessed into fried bananas. With this service activity, it is hoped that it can provide information to the community about how to process almost rotten bananas and use them as additional income
Upaya Pencegahan Penyakit Hipertensi melalui Pemeriksaan Tekanan Darah dan Pendidikan Kesehatan Pencegahan Hipertensi di Desa Curah Cottok, Situbondo
No full textThis community service activity aims to increase the knowledge of the elderly regarding the prevention of hypertension, which often occurs in the elderly because, in the elderly, there is a decrease in the elasticity of blood vessels, so they are at high risk of experiencing hypertension. Hypertension can have an impact on the quality of life of the elderly. Prolonged hypertension will cause heart pumping disorders, kidney disease, and neurological diseases. The method used in this activity is in the form of lectures giving health education about hypertension prevention and health checks in measuring blood pressure as early detection of hypertension in the elderly. Participants were given health education utilizing lectures and media like leaflets and posters. Participants are allowed to ask questions if something needs to be understood. Participants in the activity were the elderly and pre-elderly (≥55 years) in Curah Cottok, Situbondo.
 
Responsibility of the heirs of personal guarantee holders in bankruptcy from Islamic inheritance law and state law: A case of Indonesia
No full textThe responsibility of heirs of personal guarantee holders in companies facing bankruptcy is a complex and significant issue in the legal world. In the business sphere, especially in the current era of globalization and intense competition, business transactions and agreements often involve different guarantees provided by the parties involved. Personal guarantees, which require an individual to secure a company's obligations or debts, are one form of security that is commonly used. When a company given a personal guarantee faces financial difficulties or goes bankrupt, the issue of how the heirs should handle the assets left by the heir with a personal guarantee becomes very relevant. Additionally, the responsibility of heirs in this context, as viewed by Islamic law, and how it relates to applicable civil law principles, is an important aspect that needs careful examination. This article aims to comprehensively explain the concept of heir responsibility from the heirs of personal guarantee holders in two legal frameworks, namely Islamic law and civil law. We will explore the legal aspects governing the responsibilities of heirs in both legal systems, highlight the differences and similarities between the two, and provide a clear understanding of the topic