E-QIEN - Jurnal Ekonomi dan Bisnis
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PENGARUH SELF-EFFICACY DAN BUDAYA ORGANISASI TERHADAP PROFESIONALISME ANGGOTA KEPOLISIAN DAERAH (POLDA) DAERAH ISTIMEWA YOGYAKARTA
Get PDFThis study aims to determine: 1) the influence of self-efficacy on the professionalism of the Special Region of Yogyakarta Regional Police members, 2) the influence of organizational culture on the professionalism of the Special Region of Yogyakarta Regional Police members, 3) the influence of self-efficacy and organizational culture on the professionalism of the Special Region of Yogyakarta Regional Police members. The sample are 397 people. The data collection used a self-efficacy scale, organizational culture scale, and professionalism scale. Data analysis used multiple linear regression. The results are: 1) there is a positive effect of self-efficacy on professionalism in Regional Police members with a correlation value of 0.814 (p <0.05); 2) there is a positive influence of organizational culture on professionalism in Regional Police members with a correlation value of 0.742 (p <0.05); 3) there is an influence of self-efficacy and organizational culture on the professionalism of members of Regional Police, the F value is 421,904 (p < 0.05) with an R-value of 0.826. The effective contribution of self-efficacy and organizational culture to the professionalism of the Special Region of Yogyakarta Regional Police members by 68% while the remaining 34% is the influence of other variables not examined in this stud
ANALISIS PENGARUH PERSEPSI WP UMKM YANG TERDAMPAK COVID 19 TERHADAP PENETAPAN KEBIJAKAN PPH FINAL SESUAI PP NO 23 TAHUN 2018
Get PDFThis study aims to analyze the effect of the perception of MSME taxpayers who are affected by Covid 19 on the determination of the final income tax policy according to Government Regulation PP number 23 of 2018. This type of research is descriptive which describes the perception of taxpayers to Government Regulation Number 23 of 2018. Samples from This study consisted of 97 respondents with convenience sampling technique. The data analysis technique used validity test, reliability test and multiple linear regression analysis. The results of the study stated that tax socialization, ease of taxation and tax sanctions had a positive effect on the determination of final income tax policy according to government regulation PP number 23 of 2018. The variable of tax socialization must be carried out regularly because the regulations and socialization of taxation held must be able to convey all information into Taxpayers, the tax convenience variable can be seen that regulated in PP No. 23 of 2018 has decreased rates then the tax sanctions are getting better or the tax sanctions are stricter, the taxpayers will fulfill their tax obligations if they view that tax sanctions will harm the taxpayer more.This study aims to analyze the effect of the perception of MSME taxpayers who are affected by Covid 19 on the determination of the final income tax policy according to Government Regulation PP number 23 of 2018. This type of research is descriptive which describes the perception of taxpayers to Government Regulation Number 23 of 2018. Samples from This study consisted of 97 respondents with convenience sampling technique. The data analysis technique used validity test, reliability test and multiple linear regression analysis. The results of the study stated that tax socialization, ease of taxation and tax sanctions had a positive effect on the determination of final income tax policy according to government regulation PP number 23 of 2018. The variable of tax socialization must be carried out regularly because the regulations and socialization of taxation held must be able to convey all information into Taxpayers, the tax convenience variable can be seen that regulated in PP No. 23 of 2018 has decreased rates then the tax sanctions are getting better or the tax sanctions are stricter, the taxpayers will fulfill their tax obligations if they view that tax sanctions will harm the taxpayer more
ANALISIS PERBANDINGAN HARGA SAHAM PT BANK CENTRAL ASIA Tbk. SEBELUM DAN SESUDAH STOCK SPLIT
Get PDFAbstract
Companies that have good performance will have stock prices that tend to be high. this will make it difficult for investors with small capital to invest. the company can take corporate action in the form of a stock split. The purpose of this study is to see the difference in stock prices before and after the stock split. using stock closing price data 14 days after and 14 days before the stock split conducted by PT. Bank Central Asia on October 13, 2021. This study uses a different test analysis using the Paired Sample T-Test to find out whether there is a significant difference in the price of shares before and after the stock split Test results of the Paired Sample T-Test before and after the stock split of stock prices prove a drastic difference.
Keywords: stock, stock split, stock price
 
ANALISIS IMPLEMENTASI PENERAPAN PSAK 73 SEWA DAN ASPEK PERPAJAKANNYA TERHADAP LAPORAN KEUANGAN (STUDI EMPIRIS PADA PT MAHABBAH REALTY)
Get PDFPenelitian ini bertujuan untuk mengetahui apakah dengan penerapan PSAK 73 Adopsi IFRS 16 . PSAK ini akan menggantikan beberapa standar; diantaranya PSAK 30 tentang Sewa, ISAK 23 tentang Sewa Operasi, dan ISAK 25 tentang Hak atas Tanah apakah dengan penerapan dan implementasi akan berdampak dalam penyajian, pengungkapan dan aspek perpajakan terhadap laporan keuangan. Sumber data yang digunakan adalah data sekunder. Metode penelitian yang menggunakan deskriptif kualitatif adalah menganalisis kemudian mendeskripsikan masalah atas fenomena tersebut.
Hasil penelitian menunjukkan bahwa dengan adanya penerapan PSAK 73 yang berlaku mulai 1 Januari 2020. Sangat berdampak tetapi tidak merugikan dan mempunyai efek manfaat yang baik untuk kedepannya. Dengan diterapkannya PSAK 73 maka akan terjadi perbedaan temporer antara akuntansi dan pajak. Atas transaksi yang berhubungan dengan sewa diperlukan dokumentasi yang lengkap karena tidak equal antara obyek PPh Pasal 4 (2) dengan beban yang diakui
PENGARUH KOMITMEN ORGANISASIONAL , KEPUASAN KERJA, DAN BUDAYA ORGANISASI TERHADAP ORGANIZATIONAL CITIZENSHIP BEHAVIOR
Get PDFThis research is to analyze the influence of organizational commitment, job satisfaction, organizational culture to organization citizenship behavior. This research was conducted on 72 respondents by using descriptive approach quantitative. Therefore, the data analysis used is statistical analysis in the form of multiple linear regression. The results of this study show partially and simultaneously organizational commitment variable, job satisfaction and organizational culture have an effect on organizational citizenship behavior. This is evidenced from the results of simultaneous tests (F test) and partial test results (t test) also shows significant values of three independent variables that support the hypothesis. Therefore the test result of this research states that there is influence simultaneously between organizational commitment variable, job satisfaction and organizational culture to organizational citizenship behavio
PENENTUAN PUSAT PERTUMBUHAN EKONOMI DAN IDENTIFIKASI INTERAKSI EKONOMI SEKTORAL PADA KAWASAN SEGITIGA EMAS TAHUN 2016-2020
Get PDFThe reason of this study became to decide the center of economic growth and to identify sectoral economic interactions in the Golden Triangle Region (Lamongan, Tuban and Bojonegoro Regencies). The analytical tools used are scalogram analysis, shift-share and gravity analysis. The effets of the scalogram analysis display that Bojonegoro Regency is the center of growth, with the number of facility units being 1969. Based at the effects of the shift-share evaluation calculating, it is found that Lamongan Regency has the highest competitive advantage, namely the manufacturing sector has differential shift calculation of 662289.02 and makes the processing industry has the best value compared to other elements. Bojonegoro Regency has the highest competitive advantage, namely the mining and quarrying region, with fee of 6287922.64, Tuban Regency with the highest competitive advantage is the agriculture, forestry and fishery sector with value of 91334.11. And base totally at the calculation of gravity evaluation, it indicates that the very best attractiveness is between Bojonegoro Regency and Lamongan Regency.Tujuan Penelitian ini untuk mengetahui pusat pertumbuhan ekonomi dan identifikasi interaksi ekonomi sektoral pada Kawasan Segitiga Emas (Kabupaten Lamongan, Tuban dan Bojonegoro). Alat analisis yang dipergunakan ialah analisis scalogram, shift-share serta analisis gravitasi. Hasil penelitian alat analisis scalogram menunjukkan bahwa Kabupaten Bojonegoro adalah kabupaten yang menjadi pusat pertumbuhan, dengan jumlah unit fasilitas sebesar 19694. Berdasarkan hasil perhitungan analisis shift-share didapatkan hasil bahwa Kabupaten Lamongan mempunyai keunggulan kompetitif tertinggi pada sektor industri pengolahan mempunyai perhitungan differential shift sebesar 662289.02 dan menjadikan sector industry pengolahan memiliki nilai paling besar dibandingkan sektor lain. Kabupaten Bojonegoro memiliki keunggulan kompetitif tertinggi pada sektor pertambangan dan penggalian, dengan nilai sebesar 6287922.64. Kabupaten Tuban dengan keunggulan kompetitif tertinggi pada sektor pertanian, kehutanan dan perikanan dengan nilai sebesar 91334.11. Berdasarkan perhitungan analisis gravitasi menunjukkan daya tarik dengan angka paling tinggi berada pada Kabupaten Bojonegoro dengan Kabupaten Lamongan
KOMPETISI PASAR PRODUK DAN BIAYA AUDIT: SPESIALISASI INDUSTRI AUDITOR SEBAGAI VARIABEL MODERASI
Get PDFThis study aims to analyze the effect of product market competition on audit fees with auditor industry specialization as a moderating variable. The Existing theory places two contradictory predictions about the relationship between product market competition and audit fees. On the one hand, product market competition can reduce agency problems, but on the other hand product market competition can increase auditors\u27 assessment of business risk. By using data from the financial statements of basic and chemical industry sub-sector companies listed on the Indonesia Stock Exchange from 2017 to 2020, 180 companies were obtained using the probability method as a research sample. This study uses multiple linear regression analysis techniques to analyze the data. The results show that product market competition has a significant positive effect on audit fees and auditor industry specialization has a significant negative effect or strengthens the relationship between product market competition and audit fees. In other words, industry specialization auditors charge lower audit fees even in a competitive market.This study aims to analyze the effect of product market competition on audit fees with auditor industry specialization as a moderating variable. The Existing theory places two contradictory predictions about the relationship between product market competition and audit fees. On the one hand, product market competition can reduce agency problems, but on the other hand product market competition can increase auditors\u27 assessment of business risk. By using data from the financial statements of basic and chemical industry sub-sector companies listed on the Indonesia Stock Exchange from 2017 to 2020, 180 companies were obtained using the probability method as a research sample. This study uses multiple linear regression analysis techniques to analyze the data. The results show that product market competition has a significant positive effect on audit fees and auditor industry specialization has a significant negative effect or strengthens the relationship between product market competition and audit fees. In other words, industry specialization auditors charge lower audit fees even in a competitive market
PENGARUH PEMBELAJARAN ORGANISASI DAN INOVASI ORGANISASI TERHADAP KINERJA ORGANISASI
Get PDFThis study aims to determine organizational learning and organizational innovation on organizational performance at UPT. Syiah Kuala University Libraries. The sample in this study was taken using a data collection method called the Saturated Sampling Technique (census). The number of samples used was 53 respondents. Primary data collection was carried out by distributing questionnaires. The analysis used in testing the hypothesis is using Structural Equation Modeling-Partial Least Square (SEM-PLS) with the WarpPLS version 5.0 program. The results showed that: 1) organizational learning has a positive and significant effect on organizational performance and 2) organizational innovation has a negative and significant effect on organizational performance.Penelitian ini bertujuan untuk mengetahui pembelajaran organisasi dan inovasi organisasi terhadap kinerja organisasi pada UPT. Perpustakaan Universitas Syiah Kuala. Sampel dalam penelitian ini diambil dengan menggunakan metode pengumpulan data yang disebut dengan Teknik Sampling Jenuh (sensus). Jumlah sampel yang digunakan sebanyak 53 responden. Pengumpulan data primer dilakukan dengan pembagian kuesioner. Analisis yang digunakan dalam pengujian hipotesis dengan Structural Equation Modeling-Partial Least Square (SEM-PLS) dengan program WarpPLS versi 5.0. Hasil penelitian menunjukkan bahwa: 1) pembelajaran organisasi berpengaruh secara positif dan signifikan terhadap kinerja organisasi dan 2) inovasi organisasi memiliki pengaruh negatif dan signifikan terhadap kinerja organisasi
LITERATURE STUDY ON THE ROLE OF ISLAMIC FINANCIAL INSTITUTIONS IN MSME EMPOWERMENT
Get PDFThe efforts to develop and empower MSMEs (Micro, Small and Medium Enterprises) have always been an important assignment for the government. This is considering that the micro, small and medium business sector has a big role in the national economy. This research methodology was of qualitative research using a literature study approach aimed to answer research. This literature study was conducted by collecting journals and articles according to the theme of the research objectives. Data obtained from journals and articles would be continued to data reduction process by drawing conclusions or verification. The main finding of this research is that the Islamic Microfinance Institution (IMI) is the channel of funds to MSME business actors. Financing growth strengthens the intermediation function of financial institutions. The amount of financing describes the potential of funds that can encourage MSME activity and growth.The efforts to develop and empower MSMEs (Micro, Small and Medium Enterprises) have always been an important assignment for the government. This is considering that the micro, small and medium business sector has a big role in the national economy. This research methodology was of qualitative research using a literature study approach aimed to answer research. This literature study was conducted by collecting journals and articles according to the theme of the research objectives. Data obtained from journals and articles would be continued to data reduction process by drawing conclusions or verification. The main finding of this research is that the Islamic Microfinance Institution (IMI) is the channel of funds to MSME business actors. Financing growth strengthens the intermediation function of financial institutions. The amount of financing describes the potential of funds that can encourage MSME activity and growth
PENGARUH LOYALITAS, PENDIDIKAN DAN PELATIHAN PEGAWAI TERHADAP PROMOSI JABATAN PADA KANTOR SEKRETARIAT DAERAH KABUPATEN NAGAN RAYA
Get PDFThe purpose of this study was to determine the effect of the simultaneous influence of work loyalty, education and training on job promotion at the Regional Secretariat Office of Nagan Raya Regency, to determine the partial effect of work loyalty on promotion of the Regional Secretariat Office of Nagan Raya Regency, to determine the partial effect of education. on the promotion of the Nagan Raya Regency Regional Secretariat Office, to determine the partial effect of training on the promotion of the Nagan Raya Regency Regional Secretariat Office.This research was conducted at the Regional Secretariat Office of Nagan Raya Regency, while the object of this research is about work loyalty, education, training and promotion with 72 respondents. The data that has met the validity test, reliability test and classical assumption test are processed to produce the following regression equation: Y = 0.486X1 + 0.290X2 + 0.347X3 + 1. The results showed that work loyalty, education and work discipline together had a significant effect on promotion of the Regional Secretariat Office of Nagan Raya Regency with Fcount > Ftable (72.174 > 2.672) at a significance level of 0.0001, then the results of the study also proved that work loyalty individually significantly influence the promotion of the Office of the Regional Secretariat of Nagan Raya Regency with a regression coefficient of 0.486.The results also prove that individual participatory education has a significant effect on promotion of the Nagan Raya Regency Regional Secretariat Office with a regression coefficient value of 0.290 and individual training has a significant effect on promotion of the Nagan Raya Regency Regional Secretariat Office with a regression coefficient value of 0.347. After conducting this research, the Regional Secretariat Office of Nagan Raya Regency should be able to further improve services to the community, so that customers become satisfied with the services provided.Tujuan penelitian ini adalah untuk mengetahui pengaruh pengaruh secara simultan loyalitas kerja, pendidikan dan pelatihan terhadap promosi jabatan pada Kantor Sekretariat Daerah Kabupaten Nagan Raya, untuk mengetahui pengaruh secara parsial loyalitas kerja terhadap promosi jabatan Kantor Sekretariat Daerah Kabupaten Nagan Raya, untuk mengetahui pengaruh secara parsial pendidikan terhadap promosi jabatan Kantor Sekretariat Daerah Kabupaten Nagan Raya, untuk mengetahui pengaruh secara parsial pelatihan terhadap promosi jabatan Kantor Sekretariat Daerah Kabupaten Nagan Raya. Penelitian ini dilakukan pada Kantor Sekretariat Daerah Kabupaten Nagan Raya, sedangkan objek penelitian ini adalah mengenai loyalitas kerja, pendidikan, pelatihan dan promosi jabatan dengan jumlah responden sebanyak 72 orang. Data-data yang telah memenuhi uji validitas, uji reliabilitas dan uji asumsi klasik diolah sehingga menghasilkan persamaan regresi sebagai berikut: Y = 0,486X1 + 0,290X2 + 0,347X3 + ε1. Hasil penelitian menunjukkan bahwa loyalitas kerja, pendidikan dan disipin kerja secara bersama-sama berpengaruh secara signifikan terhadap promosi jabatan Kantor Sekretariat Daerah Kabupaten Nagan Raya dengan diperoleh Fhitung > Ftabel (72,174 > 2.672) pada tingkat signifikansi 0.0001, kemudian hasil penelitian juga membuktikan bahwa loyalitas kerja secara individu berpengaruh secara signifikan terhadap promosi jabatan Kantor Sekretariat Daerah Kabupaten Nagan Raya dengan nilai koefisien regresi sebesar 0.486. Hasil penelitian juga membuktikan bahwa pendidikan partisipatif secara individu berpengaruh secara signifikan terhadap promosi jabatan Kantor Sekretariat Daerah Kabupaten Nagan Raya dengan nilai koefisien regresi sebesar 0.290 dan pelatihan secara individu berpengaruh secara signifikan terhadap promosi jabatan Kantor Sekretariat Daerah Kabupaten Nagan Raya dengan nilai koefisien regresi sebesar 0.347. Setelah melakukan penelitian ini Kantor Sekretariat Daerah Kabupaten Nagan Raya hendaknya dapat lebih meningkatkan pelayanan kepada masyarakat, sehingga pelanggan menjadi puas dengan pelayanan yang diberikan