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Analisis Pengaruh Corporate Social Responsibility, Capital Intensity, Ukuran Perusahaan dan Profitabilitas terhadap Tax Avoidance pada Perusahaan Sektor Energi
DHARMA EKONOMI
Vol 32
, No 2
(2025)
This research investigates the impact of Corporate Social Responsibility (CSR), along with Capital Intensity, Company Scale, and Profitability, on practices of Tax Evasion within energy firms registered on the Indonesia Stock Exchange (IDX) from 2022 to 2024. The matter of tax evasion endures as a major concern, given its effects on government funds and business openness. By employing a quantitative method featuring a causal-associative structure, the study empirically explores the links between...
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1 Sitasi
Faktor Pengaruh Kinerja Karyawan UD. Nur Amalina Kabupaten Kediri
Jurnal Ekonomi, Bisnis dan Manajemen (EBISMEN)
Vol 4
, No 4
(2025)
This study aims to analyze the influence of leadership style, motivation, and work environment on employee performance at UD. Nur Amalina, Kediri Regency. The research employed a quantitative descriptive approach involving 38 employees as the total population, using a census sampling technique. Data were collected through a five-point Likert scale questionnaire and analyzed using multiple linear regression analysis with IBM SPSS version 25.0. The results reveal that leadership style, motivation,...
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Pengaruh Kualitas Layanan, Atmosfer Cafe Dan Kepercayaan Terhadap Loyalitas Pelanggan Pada Omah Petoeng Tulungagung
Jurnal Ekonomi, Bisnis dan Manajemen (EBISMEN)
Vol 4
, No 4
(2025)
This study aims to analyze the influence of service quality, café atmosphere, and trust on customer loyalty at Omah Petoeng Tulungagung. The research employed a quantitative approach with an associative design. The population consisted of customers who had made at least two purchases, with a sample of 112 respondents selected using purposive sampling. Data were collected through a five-point Likert scale questionnaire and analyzed using multiple linear regression with SPSS version 25. The result...
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Analisis Pengaruh Debt Maturity dan Cash Holding terhadap Nilai Perusahaan dengan Kebijakan Dividen sebagai Variabel Intervening : Studi Kasus pada Perusahaan Subsektor Perbankan yang Terdaftar di Bursa Efek Indonesia pada Tahun 2020-2023
JURNAL EKONOMI MANAJEMEN AKUNTANSI
Vol 31
, No 2
(2025)
This study aims to examine and analyze the influence of debt maturity and cash holding on dividend policy, the effect of debt maturity and cash holdings on company value, and the effect of debt maturity and cash holdings on company value through dividend policies in banking sub-sector companies listed on the Indonesia Stock Exchange for the 2020-2023 period. The sampling technique uses the purposive sampling method. Secondary data was obtained from the annual financial statements. The data analy...
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Analisis Dampak Penerapan Pajak UMKM Final terhadap Kepatuhan Wajib Pajak
JURNAL EKONOMI MANAJEMEN AKUNTANSI
Vol 31
, No 2
(2025)
Micro, Small, and Medium Enterprises (MSMEs) play a vital role in Indonesia’s economic development, particularly in job creation, income distribution, and tax revenue contribution. To support MSMEs and encourage formal tax participation, the government issued Government Regulation (PP) No. 23 of 2018, which reduced the Final Income Tax (PPh Final) rate from 1% to 0.5% of gross turnover. This policy aims to increase tax compliance, reduce administrative burdens, and expand the national tax base....
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Determinasi Kualitas Laba dengan Ukuran Perusahaan sebagai Variabel Moderasi pada Perusahaan Manufaktur yang Terdaftar di BEI Tahun 2019-2023
JURNAL EKONOMI MANAJEMEN AKUNTANSI
Vol 31
, No 2
(2025)
This study aims to analyze the effect of profit growth, liquidity, and Leverage on profit quality with company size as a moderation variable in manufacturing companies listed on the Indonesia Stock Exchange for the 2019-2023 period. This research is based on the importance of profit quality as an indicator of real financial performance, as well as the phenomenon of profit management practices that can reduce the quality of financial information. The research method used was quantitative with a c...
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Pengaruh Literasi Keuangan, Persepsi Risiko dan Pendapatan terhadap Kepuasan Investasi Mahasiswa STIE Surakarta
JURNAL EKONOMI MANAJEMEN AKUNTANSI
Vol 31
, No 2
(2025)
This study focuses on analyzing how financial literacy, risk perception, and income level influence investment decision-making among students. The background of this analysis arises from the low understanding of financial management and the importance of risk considerations in investment among students. A quantitative survey method was employed, involving 93 students selected through purposive sampling. Data were processed using multiple linear regression analysis along with validity, reliabilit...
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Pengaruh Gaya Kepemimpinan dan Kompensasi terhadap Kinerja Karyawan Kalenan Cafe dan Resto Sawahan Nganjuk
JURNAL EKONOMI MANAJEMEN AKUNTANSI
Vol 31
, No 2
(2025)
Employee performance is a key factor in the operational success of a business, including at Kalenan Cafe & Resto Sawahan Nganjuk, which is growing in the culinary sector. The low performance of some employees is suspected to be influenced by suboptimal leadership styles and a compensation system that is not transparent and fair. This study aims to examine the effect of leadership style on employee performance; the effect of compensation on employee performance; and the simultaneous effect of...
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Web-Based Inventory Information System Using First-In First-Out (FIFO) Algorithm at CV Dewangga
Mandalangi, Raudatul Jenah
; Sara, Kristina
; Mando, L B Finansius
; Mandalangi, Raudatul Jenah
; Sara, Kristina
; Mando, L B Finansius
JUISI : Jurnal Ilmiah Sistem Informasi
Vol 4
, No 3
(2025)
The development of information technology has encouraged companies to adapt in order to improve operational effectiveness and efficiency, particularly in inventory management. CV Dewangga, a company engaged in the distribution of office supplies, still relies on a manual system using book records and simple documents. This condition often leads to problems such as delays in stock checking, inaccurate data entry, difficulties in tracking incoming and outgoing goods, and late report preparation. T...
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TINJAUAN HUKUM PERJANJIAN KERJA LAUT ANTARA PERUSAHAAN PELAYARAN DENGAN NAHKODA ATAS PENGOPERASIAN KAPAL
Sabardin, Sabardin
; Rahman, Muhammad Sabir
; Syahril, Muh. Akbar Fhad
; Wiwin, Wiwin
; Tijjang, Bakhtiar
DINAMIKA HUKUM
Vol 26
, No 2
(2025)
This study analyzes the legal position of the captain in the structure of maritime employment relations with a case study at PT. Kembang Mekar Indah, which highlights the gap between the normative provisions in the Commercial Code (KUHD), Law Number 17 of 2008 concerning Shipping, and the Maritime Labor Convention (MLC) 2006 with the implementation practices in the field. This study uses a normative-empirical legal method through literature studies and interviews with captains and company repres...
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