Jurnal AKTUAL

ANALISIS PROFITABILITAS, LEVERAGE, SALES GROWTH, DAN CAPITAL INTENSITY TERHADAP PENGHINDARAN PAJAK PADA PERUSAHAAN PROPERTI DAN REAL ESTAT DI BEI PERIODE 2018-2019

Stanislaus Adnanto Mastan — 2023-07-27

This study aims to analyze the impact of factors on tax evasion in the property and real estate sector companies listed on the Indonesia Stock Exchange (IDX) during 2018-2019. Tax avoidance is the dependent variable, while profitability, leverage, and sales growth are the independent variables. Through purposive sampling, 106 data points from 52 companies that met the research criteria were analyzed using multiple regression analysis and SPSS 25 software. The results indicate that profitability significantly affects tax evasion, while leverage, sales growth, and capital intensity have no significant impact on tax evasion. In conclusion, this research enhances our understanding of tax evasion determinants in the Indonesian property and real estate sector. The findings suggest that companies with higher profitability are more likely to engage in tax evasion practices. Policymakers and tax authorities can utilize these insights to design targeted strategies against tax evasion in this specific industry. However, limitations in sample scope and time period necessitate caution in generalizing the results, warranting further research.

PENGARUH KUALITAS PRODUK, GAYA HIDUP, DAN KUALITAS PELAYANAN TERHADAP KEPUTUSAN PEMBELIAN E-COMMERCE TIK-TOK SHOP (Studi Pada Mahasiswa Program Studi Manajemen UNIBA Surakarta)

Fadilla Rizky Kusumastuti — 2023-08-10

The purpose of this study was to determine the effect of product quality, lifestyle, and service quality on purchasing decisions for e-commerce tick-tock shops in students of the UNIBA Surakarta management study program. Researchers used a descriptive quantitative approach. This research was conducted in Surakarta City. The chosen location is at the Surakarta Batik Islamic University. The time for research was adjusted to the search for information data needed by researchers for 3 months during March 2023 - May 2023. The population in this study was the total number of students in the Management Study Program at the Islamic University of Batik Surakarta, namely 584 students obtained from BAAK (Bureau of Academic and Student Administration). Because the population is more than 100 students, in this case the researcher took a sample of 20% of the total population, namely 584 students, so the calculation is 20/100 x 584 = 116. So, the number of respondents to be studied is 116 students. The author uses a purposive sampling technique. The results of this study indicate that based on the t test, the results of product quality, lifestyle, and service quality have a positive and significant effect on purchasing decisions for e-commerce tick-tock shops for students of the UNIBA Surakarta management study program. Based on the F test, it shows that product quality, lifestyle, and service quality have a simultaneous and significant effect on purchasing decisions for e-commerce tick-tock shops for students of the UNIBA Surakarta management study program.

Keywords: Product Quality, Lifestyle, Quality of Service Purchasing Decisions.

ANALISIS ANGGARAN PENDAPATAN DAN BELANJA DAERAH PADA BADAN PENGELOLAAN KEUANGAN DAN ASET DAERAH (BPKAD) KOTA MEDAN

Nina Andriany Nasution — 2023-09-18

This study aims to compile a Budget Realization Report (LRA) in which there is a ratio with the criteria. The theory used in this research is government accounting standards and the hypothesis proposed is that the variance of APBD income is not good, regional self-reliance is very good, the effectiveness of PAD is quite effective, the variance of APBD spending is profitable and the efficiency of Regional Expenditure. That the analytical tool in this research uses quantitative descriptive method, namely by studying government accounting standards applied in the field so that there is a difference with phenomena and fields in the field of Regional Finance and Assets Medan City Management Board (BPKAD). Based on the research results, you can concluded that regional revenues have not been able to be obtained income exceeds the budgeted amount and has not been able to afford increase regional original income including its receipts. While regional spending is for operational spending and capital expenditure to total regional expenditure has not fully able to improve alignment with the total regional spending.

PERAN MEDIASI DISIPLIN KERJA PADA PENGARUH MOTIVASI KERJA DAN BUDAYA ORGANISASI TERHADAP KINERJA KARYAWAN

Sudaryono Sudaryono — 2023-09-23

Penelitian ini bertujuan menguji pengaruh motivasi kerja dan budaya organisasi yang dimediasi oleh disiplin kerja terhadap kinerja karyawan. Populasinya adalah semua pegawai Kantor dinas pendidikan dan kebudayaan Kabupaten Boyolali sebanyak 53 karyawan.. Sampling yang digunakan adalah sampel jenuh atau sensus maka sampel yang digunakan dalam peneitian ini adalah 53 responden. Metode pengumpulan data melalui kuosioner dan analisa data menggunakan SPSS 22, meliputi uji : validitas, reliabilitas, uji asumsi klasik, analisis regresi berganda, pengujian hipotesis menggunakan uji t dan uji R². Hasil penelitian menunjukkan kompetensi, efikasi diri, organizational citizenship behavior berpengaruh positif dan signifikan terhadap kepuasan kerja. Berdasarkan hasil perhitungan pada aplikasi Sobel Test Calculator for Signifacance of Mediation motivasi kerja berpengaruh signifikan dalam memediasi disiplin kerja terhadap kinerja karyawan dan motivasi kerja juga berpengaruh signifikan dalam memediasi budaya organisasi terhadap kinerja karyawan. Berdasarkan nilai koefisien determinasi sebesar 0,953 yang artinya 95,3 persen variabel kinerja karyawan dapat dijelaskan oleh variabel disiplin kerja, budaya organisasi, dan motivasi kerja sedangkan sisanya sebesar 4,7persen dijelaskan oleh variabel lain diluar penelitian ini.

Kata Kunci: motivasi kerja, budaya organisasi, disiplin kerja, kinerja karyawan

ANALISIS ALUR EKSPOR PT INTEGRA : TINJAUAN DARI PERSPEKTIF AKUNTASI KEUANGAN

Christian Fernando Joseph — 2023-09-29

This research analyzes the export flow of PT Integra from the perspective of financial accounting. The objective of this study is to understand how export activities affect the company's financial statements. The research methodology employed is qualitative analysis, utilizing secondary data such as the company's financial reports and export policies. The findings of the study indicate that PT Integra has a structured export sales process facilitated by the accounting department. Letter matching is conducted to ensure data consistency between the seller and the buyer. This research contributes to academic knowledge in the field of financial accounting and export activities.

STABILITAS EKONOMI MAKRO DALAM PERSPEKTIF EKONOMI ISLAM : TEORI DAN PRAKTEK

Imsar Imsar — 2023-10-21

This research discusses important issues regarding macroeconomic stability from an Islamic economic perspective. The aim is to analyze key concepts that influence economic stability within an Islamic economic framework and identify the impact of Islamic economic policies on macroeconomic stability. This research methodology includes literature review, case studies, secondary data analysis, as well as interviews with economic experts and Islamic finance practitioners. The research results show that macroeconomic stability from an Islamic economic perspective is very important. In the discussion, it was emphasized that Islamic economics has the potential to make a significant contribution to macroeconomic stability, especially in the context of countries that apply Islamic economic principles. Policy recommendations and practical implications are presented to guide economic practitioners, governments and Islamic financial institutions in efforts to achieve better economic stability. This research also identifies several challenges and opportunities for future research in the field of macroeconomic stability from an Islamic economic perspective. In conclusion, this research provides deeper insight into the importance of macroeconomic stability in the context of Islamic economics and ways to achieve.

Keywords: Economic Stability, Macroeconomics, Macroeconomics from Islamic perspective