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Pengaruh Good Corporate Governance, Kinerja Keuangan, dan Earning Per Share terhadap Nilai Perusahaan Badan Usaha Milik Negara
Anggun Fitrah Sari
; Ade Widiyanti
; Ratna Septiyanti
; Sari Indah Oktanti
Jurnal Ekonomi, Akuntansi, dan Perpajakan
Vol 3
, No 2
(2026)
The purpose of this study is to examine the effect of Good Corporate Governance (GCG), financial performance, and Earning Per Share (EPS) on firm value. The object of this research consists of state-owned enterprises (SOEs) listed on the Indonesia Stock Exchange during the period of 2021–2024. This study employs a quantitative approach using secondary data in the form of annual financial statements as the primary source. The sample was selected using purposive sampling based on predetermined cri...
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Analisis Kritis Atas Penentuan Dasar Pengenaan Pajak dalam Pemotongan PPH Pasal 23 Atas Jasa Ekspedisi: Studi Kasus pada Pola 'All-In' yang Menginklusi Biaya Operasional di PT MPX Indonesia
Fransisca Anggraeni
; Ratna Septiyanti
Pajak dan Manajemen Keuangan
Vol 3
, No 2
(2026)
This study aims to critically analyze the determination of the Tax Base (Dasar Pengenaan Pajak/DPP) in the withholding tax mechanism under Article 23 of the Indonesian Income Tax Law for freight forwarding services at PT MPX Indonesia. The research focuses on evaluating the implementation of the “All-In” billing model, where all operational costs are consolidated into a single gross invoice amount and treated as the taxable base. This approach raises concerns regarding its compliance with applic...
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Implementation of Income Tax Article 21 (PPh 21) before and after the TER Rate and Progressive Tax Rate for Permanent Employees at PT FIF Lampung Branch
Fatmawati, Anita
; Niken Kusumawardani
; Kamadie Sumanda Syafis
; Ratna Septiyanti
International Journal of Economics, Management and Accounting
Vol 3
, No 1
(2025)
This study analyzes the implementation of Income Tax Article 21 (PPh 21) before and after changes in the Average Effective Rate (TER) and Progressive Rate based on Government Regulation (PP) No. 58 of 2023 on permanent employees of PT Federal International Finance (FIFGROUP) Lampung Branch. The purpose of the study was to evaluate the conformity of the calculation and reporting of PPh 21 with the latest regulations and to identify the impact of changes in rates on employee tax obligations. The r...
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Optimalisasi Transformasi Digital pada Strategi Pemasaran Usaha Mikro Kecil dan Menengah (UMKM) di Kota Bandarlampung
Jihan Fatin Fadillah Lotte
; Reni Oktavia
; Ratna Septiyanti
; Aryan Danil Mirza BR
Jurnal Ekonomi dan Pembangunan Indonesia
Vol 3
, No 2
(2025)
This research aims to describe the implementation of digital transformation in marketing strategies among micro, small, and medium enterprises (MSMEs) in the culinary sector, using Nomnom Kitchen in Bandarlampung City as a case study. Employing a qualitative approach with data collection techniques including interviews, observations, and documentation, the research explores the firsthand experiences of business actors in transitioning from conventional to digital marketing. The findings reveal t...
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Determinan Income Smoothing pada Sektor Manufaktur yang Terdaftar di IDX
Dani Cristian
; Widya Rizki Eka Putri
; Ratna Septiyanti
; Agus Zahron Idris
Jurnal Ilmiah Serat Acitya
Vol 12
, No 1
(2023)
Penelitian ini bertujuan untuk memberikan bukti empiris terkait pengaruh bonus plan, kepemilikan manajerial, dan ukuran perusahaan terhadap income smoothing. Pengukuran yang digunakan untuk mendeteksi income smoothing adalah indeks eckel. Sampel yang digunakan dalam penelitian ini adalah perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia tahun 2017 sampai dengan tahun 2021. Pengujian hipotesis dilakukan dengan menggunakan analisis regresi linier berganda. Pengukuran variabel bonus plan...
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