ANALISA : Journal Research and Development Economics

PENGARUH CORPORATE SOCIAL RESPONSIBILITY (CSR), KOMPENSASI EKSEKUTIF, DAN KONEKSI POLITIK TERHADAP TAX AVOIDANCE (PENGHINDARAN PAJAK)

Zulvi , Indah , Zaenuddin — Sun, 23 Oct 2022 00:00:00 +0800

This study aims to determine the effect of Corporate Social Responsibility, Excective Compensation, and Political Connections on Tax Avoidance in manufacturing companies in the sub-sector cunsomer goods industry listed on the IDX during 2016 – 2019. Taxes contribute greatly to state revenues. Companies often take action to reduce their tax burden. One of these action is tax avoidance.
The sample consumer goods industry sub-sector manufakturing company selection method used in this study was purposive sampling method with a total sample of 76 observations. The data used is secondary data in the form of financial reports published on the Indonesia Stock Exchange (IDX) through the website www.idx.co.id. The results of the study show that corporate social responsibility, executive compensation, and political connections have a simultaneous effect on tax avoidance . The partial test results show that (1) corporate social responsibility has a negative effect on tax avoidance, (2) executive compensation has no effect on tax avoidance, (3) political connections have a positive effect on tax avoidance .

PENGARUH SOCIAL MEDIA MARKETING DAN BRAND IMAGE TERHADAP KEPUTUSAN PEMBELIAN DENGAN BUYING INTEREST SEBAGAI VARIABEL INTERVENING PADA KONSUMEN KRIPIK CIDAS 999 FOOD BANYUWANGI

Nadhir , Achmad , Yovita ; M. Iswahyudi Wahyudi — Sun, 23 Oct 2022 00:00:00 +0800

Hasil penelitian ini menunjukkan bahwa social media marketing berpengaruh secara siginifikan terhadap buying interest dengan hasil nilai thitung 3,110 > ttabel 1,98472 dengan signifikansi 0,02. Brand image berpengaruh signifikan terhadap buying interest dengan hasil nilai thitung 7,844 > ttabel 1,98472 dengan nilai signifikansi 0,000. Buying interest berpengaruh terhadap keputusan pembelian dengan hasil nilai thitung 3,9433 > ttabel 1,98472 dengan nilai signifikansi 0,000. Social media marketing berpengaruh signifikan terhadap keputusan pembelian dengan buiyng interest sebagai variabel intervening dengan hasil nilai standardized corelation pengaruh tidak langsung langsung social media marketing terhadap keputusan pembelian melalui buying interst sebesar 0,1010 > standardized corelation pengaruh langsung social media marketing terhadap keputusan pembelian sebesar 0,030. Brand image tidak berpengaruh terhadap keputusan pembelian dengan buying interest sebagai variabel intervening dengan hasil nilai standardized corelation pengaruh tidak langsung brand Image terhadap keputusan pembelian melalui buying interest sebesar 0,1566 < standardized corelation pengaruh langsung brand image terhadap keputusan pembelian sebesar 0,433. Social media marketing tidak berpengaruh signifikan terhadap keputusan pembelian dengan hasil nilai thitung 0,351 > ttabel 1,98472 dengan nilai signifikansi 0,727. Brand image berpengaruh terhadap keputusan pembelian dengan hasil nilai thitung 4,170 > ttabel 1,98472 dengan nilai signifikansi 0,000.

PENGARUH TINGKAT HUTANG, BESARAN AKRUAL DAN VOLATILITAS ARUS KAS TERHADAP PERSISTENSI LABA (STUDI PADA PERUSAHAAN MANUFAKTUR SEKTOR PROPERTY AND REAL ESTATE YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2017-2019)

Fresia , Oktavima ; M. Iswahyudi Wahyudi — Sun, 23 Oct 2022 00:00:00 +0800

This study aims to examine the effect of debt levels, accrual levels and cash flow volatility on earnings persistence in manufacturing companies in the property and real estate sub-sector for the 2017-2019 period. The use of this sub-sector is due to the prospect of increasing in the next 45 years due to the demographic bonus as well as policies regarding infrastructure. This study uses the independent variable level of debt (X1), the amount of accruals (X2) and cash flow volatility (x3). While the dependent variable is earnings persistence (Y). The data used are secondary data from the company's annual financial statements. The data analysis method used is multiple linear regression analysis at SPSS V.25. The sampling technique used was purposive sampling so that the samples obtained were 37 companies.
The results of this study indicate that the variable level of debt, the amount of accruals and the volatility of cash flows together or simultaneously have an effect on earnings persistence. The variable level of debt and cash flow volatility has no effect on earnings persistence. Meanwhile, the amount of accruals has a significant effect on earnings persistence.

PENGARUH VOLUNTARY DISCLOSURE, INCOME SMOOTHING, DAN KONSERVATISME AKUNTANSI TERHADAP EARNINGS RESPONSE COEFFICIENT

Siti , Oktavima , Zaenuddin ; M. Iswahyudi Wahyudi — Sun, 23 Oct 2022 00:00:00 +0800

This study aims to determine the effect of Voluntary Disclosure, Income Smoothing and Accounting Conservatism on the Earnings Response Coefficient of manufacturing companies in the consumer goods industry sector listed on the IDX for the 2017-2020 period. The sampling technique in this study using the Purposive Sampling method by going through several criteria obtained a sample of 70 companies.

The Earnings Response Coefficient with a t value of -0.0226 and sig 0.882. Income Smoothing has no effect on Earning Response Coefficient with t value -1.271 and sig 0.208. Accounting Conservatism has an effect on Earnings Response Coefficient with a t value of -7.247 and sig 0.000. Voluntary Disclosure, Income Smoothing and Accounting Conservatism simultaneously affect the Earnings Response Coefficient Ratio with a calculated F value of 19.227 and a sig value of 0.000. The value of the Coefficient of Determination (R2) of 0.453 indicates that the influence of Voluntary Disclosure, Income Smoothing and Accounting Conservatism on the Earnings Response Coefficient of 45.3% and the remaining 54.7% is influenced by other variables outside the study.

PENGARUH BEBAN KERJA, PENGEMBANGAN KARIR DAN KOMPENSASI TERHADAP KEPUASAN KERJA PEGAWAI PT. PLN (PERSERO) UNIT PELAKSANA PELAYANAN PELANGGAN BANYUWANGI

Daniah , Rahayuningsih, Yovita ; M. Iswahyudi Wahyudi — Sun, 23 Oct 2022 00:00:00 +0800

Sumber daya manusia merupakan aspek yang penting bagi perusahaan. Setiap perusahaan selalu berupaya untuk memiliki sumber daya yang berkualitas, karena tanpa sumber daya manusia yang berkualitas suatu perusahaan tidak akan berjalan dengan baik. Untuk mendapatkan hasil kerja yang optimal, sumber daya manusia harus dikelola dengan baik oleh perusahaan. Ketika hubungan harmonis antara karyawan dengan perusahaan telah tercipta dengan baik, maka suasana kerja pun semakin baik dan berdampak pada kepuasan kerja karyawan yang meningkat.

Sampel diambil menggunakan teknik sampling jenuh. Jumlah sampel dalam penelitian ini adalah 52 responden. Analisis data yang digunakan dalam penelitian ini menggunakan metode sampel penelitian Uji Validitas, Uji Reliabilitas, Uji Regresi Linier Berganda, Uji f, Uji t, Koefisien Determinasi, dan Uji Asumsi Klasik dan data tersebut dianalisis menggunakan program SPSSV.25.0 Berdasarkan hasil analisis program SPSS terbukti berkolerasi secara signifikan pada level of signifikansi (sig < 0,05) sehingga dinyatakan valid dalam pengukuran. Reliabel karena nilai Alpha Cronbach ≥ 0,6. Berdasarkan uji F diperoleh angka F hitung lebih besar dari F tabel 39.742 > 2.80. Dengan demikian kaidah keputusan uji F menyatakan menolak Ho dan menerima Ha, yang berbunyi terdapat pengaruh signifikan antara beban kerja, pengembangan karir dan kompensasi terhadap kepuasan kerja pegawai PT. PLN (Persero) UP3 Banyuwangi. Dari analisis dengan menggunakan uji asumsi klasik heteroskedastisitas, diketahui bahwa variabel Beban Kerja (X1) Pengembangan Karir (X2) dan Kompensasi (X3) di tunjukan bahwa nilai thitung < ttabel maka dapat dipastikan bahwa model tidak mengandung heteroskedastisitas.

ANALISIS STRATEGI SWOT UNTUK MENINGKATKAN VOLUME PENJUALAN PADA APOTEK K24 JAJAG BANYUWANGI

Fresia, Oktavima; M. Iswahyudi Wahyudi — Sun, 23 Oct 2022 00:00:00 +0800

Abstract
This study aims to determine the marketing efforts made by the K24 Jajag Pharmacy to increase sales volume by using a SWOT analysis. This research is a qualitative research. Data collection techniques through observation, interviews and documentation. The analysis technique used is data collection, data presentation, analysis, getting results and drawing conclusions. From the results of the SWOT analysis, internal and external factors obtained a score of strengths (5.4), weaknesses (2.3), opportunities (5), and threats (2.6). From the SWOT analysis, it is then depicted in the Cartesian diagram that the coordinate points are in the S-O Strategy, namely the development (Growth) strategy by implementing maintaining product quality, increasing product stock, and the public does not need to go to a doctor because Apotek K24 facilitates it for 24 hours. Opportunity and strength factors that greatly influence this business despite the threats and weaknesses that always exist in this business. The strategy used by Apotek K24 Jajag is a SWOT analysis strategy, where this strategy is expected that business actors can maintain a business situation that has begun to develop.