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Pengaruh Green Banking Disclosure dan Social Banking terhadap Nilai Perusahaan dengan Banking Sustainable Performance sebagai Variabel Mediasi
Akuntansi Pajak dan Kebijakan Ekonomi Digital
Vol 2
, No 4
(2025)
This study aims to examine the effect of green banking disclosure and social banking on firm value with banking sustainable performance as a mediating variable. The population in this research consists of banking subsector companies listed on the Indonesia Stock Exchange during the 2021–2023 period, totaling 47 companies. The sampling technique used in this study was purposive sampling, resulting in a total of 30 data points that met the research criteria and could be analyzed. The analytical me...
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Tekanan Optimalisasi Laba terhadap Reaksi Pasar dengan Tax Avoidance sebagai Variabel Mediasi: (Studi Kasus: Perusahaan Sub Sektor Asuransi yang terdaftar di Bursa Efek Indonesia Tahun 2020 – 2023)
Akuntansi Pajak dan Kebijakan Ekonomi Digital
Vol 2
, No 4
(2025)
This research aims to examine the effect of profit optimization on market reaction and the mediating role of tax avoidance in this relationship among insurance sub-sector companies listed on the Indonesia Stock Exchange during the 2020–2023 period. Profit optimization is proxied by Return on Assets, market reaction by stock returns, and tax avoidance by the Effective Tax Rate. This research employs a quantitative approach using secondary data obtained from the financial statements of 17 insuranc...
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3D Model Autocad Of The Piston Displacer Cup For A Gamma Stirling Engine Using The API Method
Rahmat, Rahmat
; Dean Anggara Putra
; Rifo Nurlaksana Restu
; Jefri Imron
; Marhaendra Natawibawa
; Hery Sumardiyanto
; Khairil Munawar
; Thomas Junaedi
Jurnal Elektronika dan Komputer
Vol 18
, No 1
(2025)
When producing a perfect product, design process namely 2D modeling and 3D drawing, are closely related. The purpose of this study is to design a 3D model of a gun mastering machine product as a fan drive using CAD applications. The method of this study is decision data on API production (analytical product inspection). Measurement of sterling machine degradation using CPK (deviation) received results of -0.97, -0.22, 0.86, 0.11, 0.11 between zero and what indicates this specification. On averag...
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Pengaruh Free Cash Flow terhadap Financial Distress Melalui Profitabilitas dan Leverege
Jurnal Ekonomi, Akuntansi, dan Perpajakan
Vol 2
, No 2
(2025)
This research aims to analyze the effect of free cash flow on financial distress through return on assets and debt to assets ratio in the pharmaceutical subsector listed on the Indonesia Stock Exchange (BEI) during the period of 2020-2023. The analytical methods employed include descriptive analysis, correlation analysis, classical assumption testing, multiple linear regression analysis, and path analysis. The tool used for analysis is SPSS Version 25. The population consists of 13 companies, an...
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Pengaruh Atribusi Laba, Atribusi Ekuitas, Ukuran Perusahaan, dan Arus Kas Operasi terhadap Kualitas Laba: Studi Kasus di Perusahaan Sub Sektor Plastik dan Kemasan yang Terdaftar di BEI Periode Tahun 2020-2022
Akuntansi Pajak dan Kebijakan Ekonomi Digital
Vol 1
, No 3
(2024)
Since PSAK converges with IFRS, the content of the income statement format is not only net income, but there are other comprehensive income and profit attribution. The latest statement of financial position contains additional information, namely equity attributable to the ownership of the parent entity and non-controlling interests. The purpose of this study is to provide evidence of observation and discovery of any influence behind the quality of profit. Population as many as 15 companies sub-...
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Analisis Penerapan Akuntansi Manajemen Lingkungan Dan Inovasi Hijau Guna Mengevaluasi Kinerja Lingkungan: (Studi Pada Dinas Lingkungan Hidup Kabupaten Nganjuk Tahun 2022)
Riset Ilmu Manajemen Bisnis dan Akuntansi
Vol 2
, No 1
(2023)
The aim of this research is to find out how environmental management accounting, green innovation and environmental performance are used by the Nganjuk Regency Environmental Service. Descriptive research with a qualitative approach was used. The data used in this research comes from interviews conducted in 2022, as well as data from the Nganjuk Regency Environmental Service. Descriptive analysis is used to analyze the data. describes the results of his findings based on the data collected.The re...
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Analisis Perhitungan Pemotongan Pajak Penghasilan (PPH 21) Atas Penambahan Upah Lembur Dan Penentuan Bonus Menggunakan Metode Topsis Guna Menentukan Take Home Pay Karyawan
Riset Ilmu Manajemen Bisnis dan Akuntansi
Vol 1
, No 4
(2023)
PT. xxx is a company that operates in the business of processing wood in the form of logs into layers that are ready to be marketed. The purpose of this research is to determine employee Take Home Pay after receiving incidental income in the form of overtime pay and bonuses. The sampling technique in this research used the Non-Probability Sampling technique. Data collection was carried out using interviews and documentation methods.The research results show that determining bonuses using the TOP...
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Peran Moderasi Sanksi Pajak dalam Pengaruh Love of Money, Machiavellian, Tarif Pajak, Pemahaman Perpajakan dan Self Assessment System Terhadap Tax Evasion
Riset Ilmu Manajemen Bisnis dan Akuntansi
Vol 1
, No 4
(2023)
This study aims to determine the effect of love of money (X1), Machiavellian (X2), tax rates (X3), understanding of taxation (X4) and self-assessment system (X5) on tax evasion (Y) and tax sanctions (Z) as moderating variable, for individual taxpayers who are active and registered at the Kediri Primary Tax Office in 2023. The analysis technique in this study uses multiple linear regression analysis with moderating variables (MRA). The sampling technique uses random sampling and determines the nu...
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Pengaruh Pelayanan, Kualitas Jaringan, Harga Yang Kompetitif Terhadap Kepuasan Pelanggan Dan Dampaknya Terhadap Kinerja Keuangan PT Global Media Data Prima Cabang Kediri
Maeswara : Jurnal Riset Ilmu Manajemen dan Kewirausahaan
Vol 1
, No 4
(2023)
This study aims to determine the effect of service, network quality, competitive prices on customer satisfaction and the impact on financial performance of pt global media data prima kediri branch. This case study was conducted at PT Global Media Data Prima, Kediri branch. Barokah in 2020-2021 which consists of variables (X) including: service, network quality, competitive prices, variable (Y) customer satisfaction and external variables of financial performance. The sampling technique uses a cl...
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Peningkatan Kreativitas Siswa Menggambar Bentuk Melalui Contextual Teaching Learning (CTL)
Jurnal Inovasi Ilmu Pendidikan
Vol 1
, No 2
(2023)
Pembelajaran seni budaya di SMP sangat membutuhkan kreatifitas. Setiap orang memiliki kapasitas kreatif hanya kadarnya yang berbeda oleh karenanya dapat dikembangkan atau dimaksimalkan melalui berbagai pendekatan, salah satunya adalah Contextual Teaching and Learning melalui latihan yang terstruktur. Tujuan penelitian ini untuk mengetahui bagaimana peningkatan kreatifitas siswa menggunakan Contextual Teaching and Learning. Jenis penelitian ini adalah Penelitian Tindakan Kelas. Penelitian tindaka...
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