JURNAL EKONOMI PERJUANGAN

MARKET REACTIONS TO THE CORPORATE INCOME TAX RATE REDUCTION

Amalia Siti Khodijah — 2023-11-15

This research aims to investigates market reactions to the announcement of the corporate income tax rate reduction regulated by the government of Indonesia. An event study employed to observe of the market reaction to the Press Release provided by the Indonesian Directorate General of Taxes regarding the Implementation of the Corporate Income Tax Rate Reduction in Income Taxes Article 29 Calculation and Income Taxes Article 25 Installment. A Dimson’s model and a z-test are employed to investigate whether market reactions exist around the new tax rate announcement. The sample used in the research is all non-financial companies listed in the Indonesia Stock Exchange (IDX). This research finds that the market reaction found significantly to the corporate income tax reduction announcement by calculating in a short window observation. This research contributes to the literature, investors and regulator for investment decision and evaluating the policy.

PENGARUH PENGAWASAN DAN MOTIVASI TERHADAP KINERJA PEGAWAI INSPEKTORAT KABUPATEN TASIKMALAYA

Yudi Setia Rachmanda — 2023-11-15

The aims of this research are: 1). To find out about the supervisory measures implemented by the Tasikmalaya Regency Inspectorate. 2). To find out the motivation of Tasikmalaya Regency Inspectorate employees. 3). To find out the performance of Tasikmalaya Regency Inspectorate employees. 4). To determine the effect of supervision and motivation on the performance of Tasikmalaya Regency Inspectorate employees.

The research method used is descriptive and verification methods. Data collection techniques were carried out through field research and literature study. The data analysis technique is carried out through Correlation Coefficient analysis to find the "r" value and Coefficient of Determination (KD) analysis to calculate the magnitude of the influence of supervision and motivation on employee performance. Meanwhile, to test the hypothesis, the "t" test is used.

The research results show that supervision, work motivation and employee performance at the Tasikmalaya Regency Inspectorate are in the very good category. The influence of supervision and work motivation on employee performance at the Tasikmalaya Regency Inspectorate is 67.40% and is supported by the calculated value (8.2592) > t table (2.015), so Ho is rejected and Ha is accepted. This means that supervision and work motivation have a significant influence on employee performance.

Keywords: Supervision, Motivation, and Performance

DAMPAK SUASANA TOKO, KUALITAS LAYANAN DAN HARGA HAMMER STOUT TERHADAP MINAT BELI ULANG KONSUMEN

Ardhiansyah Ardhi — 2023-11-15

The purpose of this study is to ascertain how pricing, service quality, and store atmosphere affect consumers' inclination to repurchase Hammerstout products in Bandung. The study examines three independent variables: pricing, service quality, and store environment. Repurchase interest, on the other hand, is the dependent variable. Descriptive and verification research methods were employed in this study. The study's population consists of Hammerstout customers, the exact number of whom is unclear. With a sample size of 150 respondents, non-probability sampling combined with purposive sampling is the method employed in this study. In the meanwhile, multiple linear regression analysis is the analytical technique employed in this study, with a significance threshold of 5% for the coefficient of determination. The study's findings indicate that Hammerstout consumers' repurchase interest can be influenced by shop atmosphere, service quality, and price. These variables can account for 58.2% of the dependent variable's explanation, with other factors accounting for the remaining 41.8%.

Keywoard: Store atmosphere, Service Quality, Price and Repurchase Interest

ANALISIS BREAK EVEN POINT SEBAGAI DASAR PERENCANAAN LABA PRODUK BOLU PISANG BLONDE PETAK PADA TOKO ROTI NEKO-NEKO BAKERY & CAKE CABANG PEMATANG SIANTAR

Liper Siregar — 2023-12-04

The objectives of this research are to determine out the picture of total sales, fixed costs, variable costs, selling prices, and break even points as a basis for profit planning for banana blonde sponge products plots and to find out the break even point analysis as a basis for profit planning for banana blonde plot sponge products. The research design used in this research is field research and literature research. The analytical techniques used in this study are quantitative descriptive analysis and inductive analysis. The types of data used are qualitative data and quantitative data. The data sources used in this study are primary data and secondary data. Data collection techniques are carried out by documentation and interview methods. The results of the research can be concluded as follows Break even point of banana blonde sponge product plots from 2017 to 2021 in units and the rupiah has increased. The level of margin of safety for banana blonde plot products from 2017 to 2021 has increased.

Keywords: Break Even Point Analysis, Profit Planning

MENGUKUR LAPORAN KEUANGAN DENGAN CASH RATIO, RETURN ON ASSET (ROA) DAN RETURN ON EQUITY (ROE) PADA KOPERASI WANITA (KOPWAN) SALIMA TUGUMULYO KABUPATEN MUSI RAWAS TAHUN 2016-2020

Iwan Sugianto Iwan — 2023-12-12

The purpose of this study is to: Know how the financial statement analysis of the Salima Women's Cooperative is viewed from the Cash Ratio in 2016-2020. Knowing how to analyze the financial statements of the Salima Women's Cooperative in terms of Return ON Assets (ROA) in 2016-2020. Knowing how to analyze the financial statements of the Salima Women's Cooperative in terms of Return On Equity (ROE) in 2016-2020.

The data analysis method used in this research is quantitative descriptive analysis. The data collection techniques used in this study were observation, interviews and documentation. Analysis of the data used is the calculation of the liquidity ratio and profitability ratio with the classification guidelines of the Regulation of the State Minister of Cooperatives and Small and Medium Enterprises of the Republic of Indonesia, Number 06/Per/M.KUKM /V/2006.

The results showed that: 1) Financial analysis on the liquidity ratio seen from the cash ratio was in bad condition. 2) Financial analysis on profitability ratios seen from Return On Assets is in fairly good condition. 3) Financial analysis of profitability ratios seen from Return ON Equity is in poor condition.

Keywords: Financial Statements, Liquidity Ratio (Cash Ratio), Profitability Ratio (Return on assets, return on equity).

Akuntansi Syariah: Harapan dan Realitas di Lembaga Keuangan Syariah

Melsa Fani Febriani — 2023-12-12

This study aims to determine the influence of Islamic accounting knowledge, work environment, and religiosity on the interest of accounting students in a career in Islamic financial institutions. The population in this study was all accounting students at Cipasung Tasikmalaya University, which amounted to 418 people. The sample selection method uses non-probability sampling techniques. The research method used is a quantitative descriptive analysis method. for data analysis using the IBM SPSS Statistics 27 system program. The results of this study show that partially (t) the variable of religiosity does not have an influence on the interest of accounting students for a career in Islamic financial institutions, while the variables of Islamic accounting knowledge and work environment have an influence on the interest of accounting students for a career in Islamic financial institutions. Simultaneously, (f) Islamic accounting knowledge, work environment, and religiosity jointly affect the interest of accounting students in a career in Islamic financial institutions. The R square value of 0.461 means that the amount of independent influence on the dependent variable is 46.1%. While the remaining 53.9% was influenced by other variables that were not variables in this study.

SIKLUS HIDUP KOPERASI UNTUK KEBERLANJUTAN KOPERASI PEGAWAI UNIVERSITAS JENDERAL SOEDIRMAN

Ari Setiawan — 2023-12-12

Cooperative sustainability is a critical factor in ensuring operational survival and cooperative contribution to its members and surrounding communities. The study aims to study the sustainability of the General University of Soedirman Employee Cooperative (KPRI KOSUKU) through a life cycle analysis approach of the cooperative. This research uses a method of cooperative life cycle analysis consisting of five main phases: (1) economic justification; (2) organizational design; (3) growth, success, and heterogeneity; (4) introduction and introspection; and (5) choice. The analysis uses the annual report of KPRI KOSUKU from 2012 to 2022. The results of the research show that KPRi KOSUKU, through the analysis of the life cycle of cooperation, has passed through these 5 stages and is currently at the maturity stage of the lifecycle of cooperation. Data for this analysis was obtained through interviews with cooperative managers, analysis of financial reports, and literature surveys. This cooperation has managed to build a stable market share, offer a variety of services, and generate consistent profits. Factors that contribute to sustainability include efficient management, active participation of members, and adaptation to environmental change. However, the study also identifies some of the challenges that KPRI KOSUKU may face in the future, such as increasing competition and changing regulations. Therefore, these cooperatives need to continue to develop sustainable strategies, such as product diversification, improved services, and the use of information technology, to ensure their operational sustainability. This research is expected to provide guidance for KPRI KOSUKU and other cooperatives in managing their sustainability. By understanding the life cycle of a cooperative and the factors that influence it, the cooperative can take appropriate action to maintain sustainability and continue to benefit its members and surrounding communities