Jurnal Fakultas Ekonomi Universitas Islam Lamongan
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PENGARUH PERENCANAAN PAJAK, BEBAN PAJAK TANGGUHAN DAN PROFITABILITAS TERHADAP MANAJEMEN LABA
Get PDFAbstrakPenelitian ini bertujuan untuk menganalisis pengaruh perencanaan pajak, beban pajak tangguhan dan profitabilitas terhadap manajemen laba pada perusahaan manufaktur subsektor makanan dan minuman yang terdaftar di Bursa Efek Indonesia tahun 2016-2019. Metode yang digunakan dalam penelitian ini adalah penelitian kuantitatif, penelitian ini menggunakan data sekunder. Teknik pemilihan sampel menggunakan metode Purposive sampling. Metode analisis data yang digunakan adalah uji asumsi klasik, analisis regresi linear berganda, uji t, uji F dan koefisien determinasi. Pengelolaan data menggunakan windows SPSS versi 20. Hasil penelitian menunjukkan bahwa secara parsial variabel profitabilitas berpengaruh signifikan terhadap manajemen laba, sedangkan variabel perencanaan pajak dan beban pajak tangguhan tidak berpengaruh signifikan terhadap manajemen laba. Secara simultan variabel perencanaan pajak, beban pajak tangguhan dan profitabilitas berpengaruh signifikan terhadap manajemen laba
PENGARUH ARUS KAS OPERASI, LABA BERSIH DAN RETURN ON ASSET (ROA) TERHADAP RETURN SAHAM PADA PERUSAHAAN INDEKS LQ 45 YANG TERDAFTAR DI BURSA EFEK INDONESIA (BEI) PERIODE 2016-2019
Get PDFPenelitian ini bertujuan untuk mengetahui pengaruh Arus Kas Operasi, Laba Bersih dan Return On Asset (ROA) secara parsial terhadap Return Saham dan untuk mengetahui pengaruh secara simultan Arus Kas Operasi, Laba Bersih dan Return On Asset (ROA) terhadap Return Saham pada perusahaan indeks LQ 45 yang terdaftar di Bursa Efek Indonesia periode 2016-2019. Penelitian ini menggunakan data sekunder yang berupa data laporan keuangan tahunan perusahaan yang telah dipublikasikan. Metode analisis yang digunakan dalam penelitian ini yaitu analisis regresi linier berganda. Hasil penelitian menunjukkan bahwa Arus Kas Operasi berpengaruh secara parsial terhadap Return Saham, Laba Bersih tidak berpengaruh secara parsial terhadap Return Saham dan Return On Asset (ROA) berpengaruh secara parsial terhadap Return Saham. Hasil penelitian secara simultan menunjukkan bahwa Arus Kas Operasi, Laba Bersih dan Return On Asset (ROA) berpengaruh secara simultan atau bersama-sama terhadap Return Saham
PENGARUH PENGETAHUAN KEWIRAUSAHAAN, LINGKUNGAN KELUARA, EFIKASI DIRI, SIKAP MANDIRI, KREATIVITAS DAN MOTIVASI TERHADAP MINAT BERWIRAUSAHA DI MASA KEBIASAAN BARU PADA ANGGOTA PELITA AKADEMI LAMONGAN
Get PDFAbstrakBanyaknya jumlah pengangguran dan kemiskinan yang semakin meningkat, karena dengan banyaknya jumlah lulusan sekolah atau perguruan tinggi yang tidak sebanding dengan jumlah lapangan pekerjaan pada saat ini, dan upaya yang bisa dilakukan untuk mengurangi tingkat pengangguran dan kemisikinan ini adalah dengan mempunyai keberanian untuk membuka suatu usaha baru, obyek penelitian ini pada anggota Pelita Akademi Lamongan.Jenis penelitian kuantitatif. teknik pengambilan sampel menggunakan simple random sampling. Jumlah sampel yang digunakan adalah anggota Pelita Akademi Lamongan sebanyak 100 orang.Penelitian ini menggunakan alat analisis Uji validitas, Uji reliabilitas, Uji asumsi klasik: uji normalitas, uji multikolonearitas, uji heteroskedastisitas, Uji regresi linier berganda, korelasi berganda, koefisien determinasi, Uji t dan Uji F. Hasil analisis dalam penelitian ini dilakukan dengan menyebarkan kuesioner atau angket secara online kemudian dilakukan uji persial dan simultan menggunakan SPSS. Uji persial telah menghasilkan thitung mempunyai nilai lebih besar dari pada nilai ttabel (X1= 2,883>1,985, X2= 2,089>1,985, X3= 3,061>1,985, X4= 2,748>1,985, X5= 2,492>1,985, X6= 3,021>1,985). Sehingga dapat diketahui bahwa pengetahuan kewirausahaan, lingkungan keluarga, efikasi diri, sikap mandiri, kreativitas dan motivasi berpengaruh secara persial terhadap minat berwirausaha. Untuk uji simultan telah menghasilkan Fhitung mempunyai nilai lebih besar dari pada nilai Ftabel (93,509>2,31).Sehingga dapat diketahui bahwa pengetahuan kewirausahaan, lingkungan keluarga, efikasi diri, sikap mandiri, kreativitas dan motivasi berpengaruh secara simultan terhadap minat berwirausaha. Dari variabel independen yang paling dominan efikasi diri
Understanding ‘The Four Phase’ of Coal Industries and its Economic Policy Implication in Indonesia: A Systematic Literature Review (SLR) Approach
Get PDFThis study seeks to provide a thorough examination of the four stages of coal mining and production. As we will see, there are four major phases in the coal industry across the world: phase-in, phase-out, exporter, and established user. This entanglement is critical for Indonesia's coal phase-out. In this regard, Indonesia, as the primary provider, should grasp the dynamics of coal industries in order to correctly leave coal. We employ a Systematic Literature Review (SLR) to examine the possibilities of nations forming coalitions in the coal industry. The probe is critical because coal companies are associated with high-power politics that necessitate long-term contracts. We discovered that the majority of coal-using countries have a sophisticated yet tough policy. The desire to quit coal in the near future appears to be an impediment. It resonates with classsical political economy studies that to exit coal needs a common consensus between each countries.This study seeks to provide a thorough examination of the four stages of coal mining and production. As we will see, there are four major phases in the coal industry across the world: phase-in, phase-out, exporter, and established user. This entanglement is critical for Indonesia's coal phase-out. In this regard, Indonesia, as the primary provider, should grasp the dynamics of coal industries in order to correctly leave coal. We employ a Systematic Literature Review (SLR) to examine the possibilities of nations forming coalitions in the coal industry. The probe is critical because coal companies are associated with high-power politics that necessitate long-term contracts. We discovered that the majority of coal-using countries have a sophisticated yet tough policy. The desire to quit coal in the near future appears to be an impediment. It resonates with classsical political economy studies that to exit coal needs a common consensus between each countries
The Effect of Profitability, Liquidity, Profit Growth, and Leverage on Earning Quality (Empirical Study of Manufacturing Companies Listed on IDX Period 2017 - 2020)
Get PDFThis research aims to analyze the effect of profitability, liquidity, profit growth, and Leverage on earning quality. The object of research is a manufacturing company that has been listed on the Indonesia Stock Exchange for the period 2017 to 2020. The amount of population is 118 companies. The method of selecting samples is purposive sampling, thus the number of samples was found is 93 samples. Data analysis techniques use multiple linear regression analysis techniques with SPSS 25 software. The analysis used in this research uses multiple linear regression analysis techniques with SPSS 25 software. The author gets five points of conclusion: 1) profitability can affect earning quality; 2) liquidity does not affect earning quality; 3) profit growth can affect earning quality, 4) leverage does not affect earning quality; 5) profitability, liquidity, profit growth, and leverage simultaneously affect towards earning quality
Influence of Capital Adequacy Ratio, Financing Risk, Cost Efficiency, Liquidity and Net Interest Margin on Profitability at BNI Syariah Period 2011-2019
Get PDFThe purpose of this research is to test and analyze the influence of capital adequacy ratio, financing risk, cost efficiency, liquidity and net interest margin towards profitability in BNI Sharia Bank period 2011-2019, the number of samples in this study is the reason for using Bank BNI Syariah as a sample of this research: Bank BNI Syariah operates in Indonesia in 2011-2019 and registered with Bank Indonesia (BI). Bank BNI Syariah publishes Trwiulannan financial statements in full and publish in the period 2011-2019. Data analysis uses multiple linear regression to test and prove research hypotheses, research results show capital adequacy, liquidity and net interest margins against profitability have no effect on the profitability evidenced by the significance of those variables more than 0.05. While financing risks and cost efficiencies have significant effect on profitability because of the significance of those variables less than 0.05. The magnitude of the effect of the predictor variable on profitability using the coefficient of determination obtained by 66.9% while the remaining33.1% is influenced by other variables outside this research model
Business decision preference - qualitative study on SMES owner in the post pandemic era
Get PDFPandemic has hit the business world. All business entities, especially the SMES had to deal with the negative impacts of the pandemic. They should stop – simply because the business could not compete in the market anymore. However, things have gone better, and so would the business world. This paper investigate the business decision preference among a number of SMES of a small local organization in West Jakarta, Indonesia. The findings stated that although the business owners would like to restart their business, there were severals factors that have been their concerns. Those factors are; the uncertainty of the conditions, the fear of failure, and the “starting over and search for new buyer
Measuring the Effectiveness of Funding and Financing Products in Improving the Profitability of the Banking
Get PDFSharia banks as financial institutions that run their business with Islamic principles have a role and contribution through the products and services provided to improve their performance. One of them is Bank Tabungan Negara, by channelling and withdrawing funds from the public, can improve the bank's health. This study aims to determine the effect of Tabungan Prima iB, Deposito BTN iB, KPR Sejahtera iB, and Multimanfaat iB on Return On Assets (ROA) at the Bank Tabungan Negara. This research method uses time-series data from 2018-2020 per month, with data analysis, namely multiple linear regression analysis through STATA software. The results showed that Prima iB Savings, KPR Sejahtera iB, and Multimanfaat BTN iB significantly affected BTN KCS Malang's profitability in 2018-2020. At the same time, the variable Deposits BTN iB has no significant effect on the Profitability of BTN KCS Malang in 2018-2020
ANALYSIS OF THE INFLUENCE OF BUYING INTEREST USING ONLINE TRAVELING APPLICATIONS IN INDONESIA
No full textConsumer decision making on online travel products through online applications continues to increase until now which is based on consumer trust and the risks taken, consumer satisfaction is also a major factor in making repurchase decisions in the future. This study aims to analyze travel relate behavior, online reviews, personal traits, perceived risk, online satisfaction, trust, product quality, how to influence purchase intention in people in Indonesia. In this study, an online survey was conducted to 410 respondents and the results showed that, online review, perceived risk, trust, product quality had a significant effect on purchase intention. On the other hand, travel relate behavior, personal traits, and online satisfaction have no significant effect on purchase intention.Keywords – Travel Relate Behaviour, Online Review, Personal Traits, Perceived Risk, Online Satisfaction, Trust, Product quality, Purchase intention
The Role of Financial Literacy in Household Finance Decision-Making
Get PDFThe purpose of this study is to investigate how the importance of financial literacy is connected to a husband and wife's knowledge, abilities, and views, as well as their agreement in making decisions concerning life insurance participation. Married couples do separate in-depth interviews, with wives conducting separate interviews and husbands conducting joint interviews. The major topic we cover is how to do cognitive mapping on data received from interviews with people of different nationalities and cultures. Despite having low levels of financial literacy (financial knowledge and abilities), certain married couples play a more important role in household financial decision-making. This study project will have an impact on how financial information is perceived and how money and consumption are distributed.The purpose of this study is to investigate how the importance of financial literacy is connected to a husband and wife's knowledge, abilities, and views, as well as their agreement in making decisions concerning life insurance participation. Married couples do separate in-depth interviews, with wives conducting separate interviews and husbands conducting joint interviews. The major topic we cover is how to do cognitive mapping on data received from interviews with people of different nationalities and cultures. Despite having low levels of financial literacy (financial knowledge and abilities), certain married couples play a more important role in household financial decision-making. This study project will have an impact on how financial information is perceived and how money and consumption are distributed