The aim of this research is to analyze significant non-uniformities in the bankruptcy prediction process through the use of the Altman Z score, and which bankruptcy prediction model is most suitable for predicting business failure. In this research, the data used comes from company financial reports available on the Indonesia Stock Exchange website. The focus of this research is...
Because tax money is so vital to a state's budget, tax policy has taken on new significance.. Tax avoidance refers to measures made by filers to reduce their taxable income. This study uses a five-year data set (2018-2022) to examine how companies in the consumer non-cyclical sector of the IDX fare in terms of tax avoidance in relation to their profitability, capital intensity...
Public awareness of the environment caused by the industrial activities of large companies, makes the public need information about the extent to which companies are responsible for the damage. SDGS voiced by the UN to be carried out in all countries, including Indonesia, must declare SDGS. This study seeks to find how women's representation in the leadership of a company can be...
Dunia bisnis yang sedang berkembang pesat di Indonesia memiliki banyak jenis kuliner, salah satunya adalah cafe. Banyaknya pebisnis dalam bidang ini bisa dikatakan persaingan bisnis juga semakin ketat. Hal ini dapat dilihat dari persaingan cafe yang semakin ketat dikarenakan cafe sudah menjadi lifestyle bagi kebanyakan orang dijaman sekarang, dengan menyediakan tempat dengan...
This study aims to analyze the effect of simultaneously and partially the variables of Product, Price, Place, Promotion, Person/Actor, Process and Physical Evidence on Purchase Decisions at KNPI Youth Angkringan Balikpapan. The type of research used is expanatory quantitative research. The number of samples in this study was 177 consumers of the Balikpapan KNPI Youth Angkringan...
This study aims to examine Financial Distress, Earning Management, and Leverage on Tax Avoidance the coefficient of determination, partially, and simultaneously. The population in this study were mining companies listed on the Indonesia Stock Exchange 2017-2021. After purposive sampling was carried out, there were 18 companies that met the criteria. Data analysis techniques using...
This article is motivated by the condition of unstable income movements and indicates the situation or condition of the company, decision making and policies in managing operations to increase profitability. This article aims to determine whether the gross profit Marjin ratio and sales growth ratio are factors that affect the net profit ratio at PT. Serasi Autoraya Banjarmasin...
The goal of this study is to find out what has happened and what can be done in the future to improve the reporting on sustainability in Indonesia. Over the past few years, the country has started to develop and implement comprehensive reporting on sustainability. Through various standards, authorities can now effectively benchmark the reports of companies on sustainability. One...
Tujuan penelitian ini untuk mengetahui Efektivitas Pemungutan Pajak Air Permukaan Pada UPTD PPRD Kota Balikpapan Wilayah Kalimantan Timur. Proses pemungutan pajak air permukaan yang pada dasarnya dilakukan sesuai dengan tata cara yang diatur dalam peraturan daerah. Dalam proses pelaksanaanya, mulai dari proses pelaporan pemakaian air bagi wajib pajak, pemberian pajak, pembagian...
The purpose of this study was to determine the effect of Current Ratio, Debt to Equity Ratio and Return On Equity on Company Value (Price to Book Value) listed on the Indonesia Stock Exchange. In this study, the total population of 14 companies and a sample of 8 companies were taken using the criteria determined by the author. The data analysis method used is multiple linear...
Fraud cases have occurred since 2001. This has an impact on the decline in the world economy. In 2019, there was another decline in the world economy due to the Covid-19 outbreak which had an impact on reducing the quality of company financial reports. To prevent a decline in the quality of company financial reports which results in increased fraud, corporate governance and the...
This study aims to analyze the effect of leadership style and work discipline on the performance of members of the East Kalimantan Police's drug investigation directorate, both directly and indirectly. This type of research is quantitative. The software used in this research is Smart PLS. The subjects in this study were members of the East Kalimantan Police's drug investigation...
The digital marketing trend is a business opportunity for MSMEs in the digital information era, one of which is in the form of digital marketing. Research purposes to find out how the digital marketing strategy by business actors must be applied by owners of micro, small and medium enterprises (MSMEs). And the impact of using digital marketing on increasing sales of micro, small...
Riset ini menganalisis bagaimana keputusan pembelian dipengaruhi oleh e-commerce dan promosi di media sosial Instagram. Sementara bisnis telah menggunakan e-commerce sebagai alat penting untuk menjual produk mereka secara online, media sosial Instagram telah berkembang menjadi alat promosi yang berguna untuk menjangkau pelanggan potensial. Penelitian ini menggunakan metode survei...
Penyelenggaraan urusan pemerintahan desa merupakan bagian dari pemerintahan yang dilaksanakan oleh pemerintah desa. Salah satu permasalahan dalam pengelolaan keuangan desa adalah dalam proses pertanggungjawaban keuangan desa. Keterlambatan pelaporan keuangan desa merupakan tanggung jawab Dinas Pemberdayaan Masyarakat dan Desa. Tujuan penelitian untuk mengetahui dan menganalisis...
PT. Bank Mandiri (persero) adalah salah satu badan usaha milik Negara (BUMN) dan merupakan salah satu bank terbesar di Indonesia. PT. Bank Mandiri (persero) bermula sebagai bagian dari program restrukturisasi perbankan yang dilaksanakan oleh pemerintah Indonesia yang dimana empat bank pemerintah digabung menjadi PT. Bank Mandiri (persero) sehingga memiliki organisasi yang gemuk...
The purpose of this study is to analyze and detect empirical evidence about the effect of profitability, liquidity and leverage on financial distress simultaneously and partially in banking companies listed on the Indonesia Stock Exchange for the 2017-2021 period. This type of research is using quantitative. In the study there were 3 independent variables namely profitability...
Tujuan dari penelitian ini adalah untuk menganalisis pengaruh komunikasi interpersonal dan lingkungan kerja terhadap kepuasan kerja pegawai di Badan Pengelolaan Pajak Daearah Kota Palembang. Populasi Penelitian Ini adalah Pegawai Negeri Sipil (PNS) dan Non Pegawai Negeri Sipil (Non-PNS). Teknik Pengambilan Sampel dalam penelitian ini Menggunakan Rumus Slovin, dan jumlah sempel...
Penelitian ini bertujuan untuk mengetahui respon variabel perdagangan internasional komoditas migas dan nonmigas terhadap inflasi di Indonesia pada periode bulanan, dari Januari 2015 hingga September 2021. Penelitian ini sangat menarik untuk dikaji dengan menggunakan model penelitian dinamis. menggunakan model estimasi peramalan yaitu VECM. Metode analisis VECM digunakan untuk...
Audit delay mengacu pada jumlah hari sejak akhir tahun pelaporan mengacu pada jumlah hari sejak akhir tahun pelaporan mengacu pada jumlah hari sejak akhir tahun pelaporan (akhir tahun fiskall) hingga tanggal pelaporan audit. Penelitian ini bertujuan untuk menganalisis pengaruh umur entitas, proporsi komite audit, proporsi komisaris independen, ukuran KAP, opini auditor dan...
The Effect of Applying Finger Print Absences on the Work Discipline of the Office of Cooperatives, Micro Enterprises, Trade and Industry in Tanah Bumbu Regency. The purpose of this study was to determine the effect of applying fingerprint attendance on the work discipline of the Cooperative, Micro Enterprise, Trade and Industry Office of Tanah Bumbu Regency. The method used is...
The purpose of this study was to find out how work stress partially influences the performance of employees of the Banjarmasin Branch of Indomaret Merchandising Department, to find out how partial punishment affects the performance of employees of the Indomaret Merchandising Department Banjarmasin Branch, and to find out how work stress and punishment simultaneously influence...
The purpose of this study was to determine the effect of compensation, leadership, and work discipline on job satisfaction of employees of the Balikpapan Branch of Employment BPJS, with 43 respondents, this research method uses quantitative methods. Data collection by distribution of google form questionnaires. The data analysis technique used is multiple linear analysis by...
Industri perawatan pribadi dan kosmetik di Indonesia mengalami persaingan yang sangat kompetitif. Hal ini terbukti dengan adanya sejumlah produk perawatan pribadi dan kosmetik yang beredar di pasar berasal dari banyak produsen. Teknologi dan saluran distribusi yang memudahkan produk sampai ke tangan konsumen juga turut mendukung persaingan dalam industri ini. Sehingga sangatlah...
Penelitian ini bertujuan untuk mengetahui Pemungutan Pajak Reklame di Badan Pengelolaan Pajak Daerah Kota Palembang Efektif/ tidak Efektif. Populasi dalam penelitian ini adalah laporan target dan realisasi penerimaan pajak daerah di Badan Pengelolaan Pajak Daerah Kota Palembang Periode 2015-2021. Teknik pengambilan sampel dalam penelitian ini menggunakan teknik dokumentasi dan...