Jurnal Akuntansi dan Manajemen

FAKTOR - FAKTOR YANG MEMPENGARUHI PENGHINDARAN PAJAK

Andri Waskita Aji, Dena Kartikaningrum — Tue, 30 Apr 2024 00:00:00 +0200

Taxes are state income whose value is very large to be used for the interests of the government and the welfare of society. Tax evasion is a legal act within the scope of taxation by exploiting regulatory loopholes and not violating tax provisions. A common phenomenon is reducing the tax burden that must be paid through various legitimate tax avoidance strategies. Researchers aim to determine the influence of corporate governance, profitability and capital intensity on tax avoidance in manufacturing companies listed on the IDX in the 2019-2022 time period. This research is quantitative. This research uses four independent variables, namely Corporate Governance, including Institutional Ownership, Audit Committee, Profitability and Capital Intensity. The dependent variable is Tax Avoidance. Secondary data consists of figures taken from the financial reports of food and beverage manufacturing companies listed on the Indonesia Stock Exchange (BEI). The results of this research have no effect on tax avoidance. The audit committee has no effect on tax avoidance. Profitability has a negative effect on tax avoidance. Capital intensity has a negative effect on tax avoidance. Institutional ownership, audit committee, ROA, and Capital Intensity partly have a negative effect on Tax Avoidance.

ANALISIS BEDA ROA, ROE, DAN BOPO BANK SWASTA DAN BANK PEMERINTAH SEBELUM DAN MASA PANDEMI COVID-19 DI INDONESIA

Yuninda Naisyapuri , Algifari — Tue, 30 Apr 2024 00:00:00 +0200

The study aims to examine the difference in profitability between government banks and private banks before and during the Covid-19 pandemic. Government banks used Bank BNI and private banks used Bank Mega as a sample. Bank profitability is measured by ROA, ROE, and BOPO. The data used in this study are ROA, ROE, and BOPO of Bank BNI and Bank Mega quarterly data from quarter 1 of 2017 to quarter 4 of 2021. The hypothesis of this study was tested using a two-way multivariate analysis of variance (MANOVA). The results of this study conclude that there are differences in ROA, ROE, and BOPO between government banks and private banks before and during the COVID-19 pandemic. The ROA of government banks is higher than the ROA of private banks before the Covid-19 pandemic. However, during the COVID-19 pandemic, the ROA of government banks was lower than the ROA of private banks. Before the COVID-19 pandemic, the ROE of government banks was higher than the ROE of private banks. However, during the COVID-19 pandemic, the ROE of government banks was lower than the ROE of private banks. The BOPO of government banks is lower than the BOPO of private banks before the Covid-19 pandemic. However, during the Covid-19 pandemic, the BOPO of government banks was higher than the BOPO of private banks.

ANALISIS KUALITAS PELAYANAN, KEMUDAHAN PENGGUNAAN APLIKASI M-BCA TERHADAP KEPUASAN NASABAH PEMBUKAAN REKENING ONLINE

Yola Putri Rahayu, Euis Widiati — Tue, 30 Apr 2024 00:00:00 +0200

In the current era of digitalization, business competition is increasing, making service entrepreneurs switch to running their business using digitalization to improve service quality and ease of use. This research aims to determine the effect of service quality and ease of use of the M-BCA application on customer satisfaction when opening an online account. This research uses a quantitative research design. The population in this study was 20.8 million customers (respondents), while the sample size was 100 respondents. The sampling technique used is purposive sampling. The primary data used in this research is a questionnaire survey distributed using Google Form to 100 people who have opened an online account on the M-BCA application. Hypothesis testing uses multiple linear regression analysis and the research results show that service quality and ease of use have a partial or simultaneous positive influence on customer satisfaction.

ANALYSIS OF QUALITY CONTROL ON CYLINDER HEAD COVER PRODUCTS AT PT DEF USING THE FMEA METHOD

Nurhadistya Alyfakhry, Astrid Wahyu — Tue, 30 Apr 2024 00:00:00 +0200

PT DEF is a company engaged in steel fabrication; plastics, pressing and casting (PPC); and also heavy equipment for construction purposes. This research focuses on the Cover Cylinder Head product because this product is produced continuously for one year and has an unstable level of product defects in the 2022 production period. With the occurrence of defective products, the production costs for each product will increase. This is an obstacle that must be overcome so that the level of disability can be controlled. This research uses the FMEA method to control defect levels by finding the root causes that give rise to problems with defective products, identifying potential defects, and providing suggestions to companies to overcome and control defect levels. The factor that most influences the occurrence of defective products is caused by machine factors because the production process already uses automatic machines. The solution provided is in the form of replacing the plunger and sleeve components on the machine with better quality because the old material wears out easily and adding production support components such as installing a mole thermometer.

MOTIVASI KERJA, LINGKUNGAN KERJA, DAN KINERJA KARYAWAN PERUSAHAAN ASURANSI X

Daniel Edi Gia Saragih, Dismas Persada Dewangga Pramudita — Tue, 30 Apr 2024 00:00:00 +0200

Employee management is an important aspect that needs to be considered by the company. In the field of Human Resource Management, employees are considered an asset that needs to be managed by the company. The importance of employee management is related to the strategic goals that the company has planned and will achieve within a predetermined time. Companies that pay attention to employees well can have a positive impact on the ability to acquire and retain customers, especially in the service sector. Companies that offer insurance services certainly compete to offer a variety of services to potential customers. This study examines one of the insurance company branch offices in Semarang with a total number of employees as a population as well as a saturated sample of 34 people. Motivation and the work environment were investigated for their influence on employee performance. In this study, questionnaires were distributed online to collect data from respondents. The data collected was processed using the multiple linear analysis method, which was carried out using the help of the SPSS version 29 program. The results of this study indicate that work environment and work motivation affect employee performance positively.

THE INFLUENCE OF SELF BRAND CONNECTION ON LOYALTY: BRAND EXPERIENCE AS A MEDIATOR

Conny Tjandra Rahardja, Karmila — Tue, 30 Apr 2024 00:00:00 +0200

This study involved 145 respondents from the second wave pioneer coffee product, with an interest in seeking answers: does the second wave coffee product still have loyalists, even though it has been overshadowed by the massive and widespread third and fourth wave coffees in every area? The study employed two independent variables, namely Self Brand Connection (SC) and the mediating variable Brand Experience (BE). The researchers were interested in analyzing the direct and indirect effects of the independent variables on consumer loyalty through a case study on the second wave coffee pioneer company. In this study, the indirect effects were mediated by BE. Primary data were obtained by distributing questionnaires using the Likert scale. The research data were processed using SPSS22 to present descriptive statistical results, validity and reliability tests, classical assumption tests, regression tests, and Sobel tests to test mediation. The results showed that SC has a positive direct and indirect effect on loyalty. In this study, the indirect effect is categorized as partial mediation.