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Pengaruh Profitabilitas dan Biaya Hutang terhadap Penghindaran Pajak Perusahaan Sub Sektor Perdagangan Besar yang Terdaftar di BEI Periode 2018–2021
Jurnal Ekonomi, Akuntansi, dan Perpajakan
Vol 3
, No 2
(2026)
This study was conducted to determine the effect of profitability and cost of debt on tax avoidance in wholesale trading companies from 2018 to 2021. The population in this study was 53 companies spanning a four-year period. The sample size used in this study was 49 from a population of 212. The sampling technique used was non-random sampling, with criteria being determined for sample selection. Testing was conducted using descriptive statistics, classical assumption tests, outlier tests, and mu...
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Pengaruh Kepemimpinan Transformasional, Motivasi Kerja dan Budaya Organisasi Terhadap Komitmen Organisasional Pada PT. Kembang Jawa Permai
Jurnal Ekonomi, Bisnis dan Manajemen (EBISMEN)
Vol 4
, No 4
(2025)
This study aims to examine the influence of transformational leadership, work motivation, and organizational culture on organizational commitment at PT Kembang Jawa Permai. The research employs a quantitative approach with an associative causal design, using a survey method and data collected through a questionnaire distributed to all 46 employees as respondents. The sampling technique used is saturated sampling, considering the small population size. Data analysis was performed using multiple l...
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Pengaruh Profitabilitas dan Pertumbuhan Penjualan terhadap Manajemen Laba dengan Financial Distress sebagai Variabel Mediasi
Jurnal Ekonomi, Akuntansi, dan Perpajakan
Vol 2
, No 3
(2025)
This study aims to determine the effect of profitability (X1) and sales growth (X2) on earnings management (Y) with financial distress (Z) as a mediating variable. The population in this study are property and real estate companies listed on the Indonesia Stock Exchange for the period 2020-2023. The sampling technique for this study used purposive sampling so that a total of 92 data could be processed. The data analysis technique in this study uses path analysis using SPSS software version 25. T...
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Pengaruh Mobile Banking, Internet Banking dan Transformasi Digital terhadap Kinerja Keuangan
Jurnal Manajemen Bisnis Era Digital
Vol 2
, No 2
(2025)
This research aims to determine and analyze the influence of Mobile banking, Internet banking, digital transformation of financial performance in banking companies listed on the IDX for 2019-2023. The sample size was set at 5 banking companies with observation data from 2019 to 2023. The type of data used is secondary data in the form of panel data. The data analysis technique used is multiple linear regression with the Eviews application. The results of this research show that Mobile banking, I...
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Analisis Tindak Tutur Representatif dalam Video "Pengantar Sastra Indonesia" pada Saluran YouTube Restu Bias Primandhika
Awalina Putriyani
; Dea Nisa Febrianti
; Dela Agustin Erika Sari
; Ivana Zafirah
; Yaffadevi Palastri Marhaeni Putri
; Asep Purwo Yudi Utomo
; Hidayatun Nur
; Molas Warsi Nugraheni
Jurnal Rumpun Ilmu Bahasa dan Pendidikan
Vol 3
, No 1
(2025)
Representative speech acts are an important aspect in pragmatics that helps understand the application of speech acts, especially in the context of learning videos on digital platforms such as YouTube. This study aims to provide readers, especially students of the Indonesian Language and Literature Education study program, with an understanding of the meaning, various types, and application of representative speech acts contained in the "Pengantar Sastra Indonesia" video on the "Restu Bias Prima...
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Ownership Structure, ESG, and Financial Performance
International Journal of Economics, Management and Accounting
Vol 1
, No 3
(2024)
The aim of this research is to determine the influence of ownership structure on financial performance and the effect of ESG scores moderates the relationship between ownership structure and financial performance. The population in this study was companies listed on the Indonesia Stock Exchange for the 2020-2022 period, resulting in a sample of 183. This study used Eviews 12.0 as an analysis tool. The analytical method used is Multiple Linear Regression with the Fixed Effect Model (FEM) panel da...
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Dinamika Konflik Pembangunan Bendungan Bener di Desa Wadas: Analisis Video Dokumenter ‘Wadas Waras’
Khairunissa Aura Fatimah
; Sellya Saraswati Dewi
; Ayu Awalinda Khoirun Niswati
; Dewi Nawang Wulan
; Siti Nur Arifatun Nissa
; Didi Pramono
Jurnal Kajian Ilmu Sosial, Politik dan Hukum
Vol 1
, No 4
(2024)
The study focuses on the construction conflict of the Bendungan Bener in Desa Wadas. The aim of the study is to provide an overview of the Desa Wadas community as well as to analyze the conflict taking place using conflict theory by Ralf Dahrendorf. This research is carried out using a qualitative approach that aims to provide a description of the theoretical analysis of a phenomenon in a holistic and in-depth manner. Research data is obtained using documentation study techniques and library stu...
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Analisis Penerapan Standar Akuntansi Keuangan Entitas Mikro Kecil dan Menengah ( SAK EMKM ) Dalam Penyusunan Laporan Keuangan Pada Bakpia Gading Banyakan Kab. Kediri
Jurnal Riset Rumpun Ilmu Ekonomi
Vol 3
, No 1
(2024)
Micro, small and medium enterprises (MSMEs) usually carry out financial recording and reporting in a simple manner, which is not in accordance with applicable financial reporting standards. This can mislead users of financial reports. The preparation of financial reports using Financial Accounting Standards (SAK) for MSMEs is expected to provide clear guidelines in recording and presenting MSME financial reports. The aim of this research is to find out how SAK EMKM is applied to company financia...
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Efektivitas Model Pembelajaran Interaktif dalam Pendidikan Agama Kristen untuk Anak-anak
Sabar : Jurnal Pendidikan Agama Kristen dan Katolik
Vol 1
, No 1
(2024)
This study tested the effectiveness of an interactive learning model in improving children's understanding of biblical values. With a quasiexperimental design, the study involved 120 elementary school students in three churches. The results showed that interactive approaches, such as roleplaying and group discussions, improved students' retention and engagement. This study suggests the application of an experiential learning model for Christian religious education.
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STRATEGI PEMERINTAH DAN KEPATUHAN MASYARAKAT DALAM MENGATASI WABAH COVID-19 BERBASIS SEMANGAT GOTONG ROYONG
Mahardika, Muhammad Nadif
; Trisiana, Anita
; Widyastuti, Awalin
; Juhaena, Jihan Sephiani
; Kirani, Ristiara Mea Amanda
Jurnal Global Citizen : Jurnal Ilmiah Kajian Pendidikan Kewarganegaraan
Vol 9
, No 1
(2020)
ABSTRAKÂ Strategi pemerintah adalah suatu bentuk ketahanan nasional dalam mengupayakan berbagai kepentingan nasional. Masa pandemi ini semua makhluk hidup berjuang menghadapi virus berukuran kecil penyebab infeksi saluran untuk bernafas, hingga kini masyarakat resah melihat ratusan bahkan ribuan orang meninggal akibat terjangkit virus yang disebut corona. Tujuan studi ini adalah meneliti susunan strategi yang dibuat pemerintah dan partisipasi masyarakat yang patuh dalam memberantas wabah Covid-1...
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