Economics, Business and Management Science Journal
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Published By Mahesa Research Institute

2775-3794

2021 ◽  
Vol 1 (2) ◽  
pp. 76-84
Author(s):  
Firmansyah Firmansyah

The purpose of this study was to determine the effect of company size on tax avoidance in mining companies on the IDX, to determine the effect of company age on tax avoidance in mining companies on the IDX, and to determine the effect of company size and company age on tax avoidance in mining companies on the IDX. The results of this study are the size of the company, and the age of the company affect tax avoidance either partially or simultaneously


2021 ◽  
Vol 1 (2) ◽  
pp. 85-90
Author(s):  
Ikhah Malikhah ◽  
Geby Citra Ananda

The purpose of this study is to analyze the extent to which promotion, transfer and demotion affect employee performance at Universitas Pembangunan Panca Budi Medan and to compare the theory that the author has learned with practice in the field. The author examines by collecting various data using library research, structured questionnaires as an instrument to obtain quantitative data with a Likert scale system distributed to 100 respondents. Then the data is processed and analyzed using multiple regression analysis techniques (Multiple Regression) through validity, reliability and classical assumption tests. From the results of the study, it is known that promotion, transfer and demotion simultaneously have a significant effect on employee performance at the Universitas Pembangunan Panca Budi Medan. For the variables of promotion issues, transfer issues and demotion issues, there is a partial influence on employee performance, so it is concluded that demotion dominantly affects employee performance in the Universitas Pembangunan Panca Budi Medan.


2021 ◽  
Vol 1 (2) ◽  
pp. 100-108
Author(s):  
Yossi Suryandani Sitorus ◽  
Amrin Mulia Utama Nasution ◽  
Tohap Parulian

The purpose of this study was to determine and analyze the effect of self-concept and knowledge on employee performance at the Medan Public Works Department. The research method used is associative research, where variables are measured with a Likert scale. Data collection methods by interview, questionnaire and observation. In this study the sample used was 80 respondents. Data management uses smartPLS3 with Structural Equation Modeling (SEM) analysis. The results showed that: (1) partially the self-concept variable influenced the performance of employees in the Medan Public Works Department by 5,825 (2) partially the knowledge variable affected the performance of the employees at the Medan Public Works Department by 7,738. R-Square value obtained is 0.642. To see the effect of independent variables on the dependent variable by calculating the coefficient of determination shows that 64.2% the remaining 35.8% is influenced by other factors not explained in this study.


2021 ◽  
Vol 1 (2) ◽  
pp. 91-99
Author(s):  
Masril Masril

The purpose of this study was to determine whether there is an effect of NPWP ownership obligations on tax receipts at the Bangkinang Pratama Tax Service Office, to find out whether there is an effect of tax audits on tax receipts at the Bangkinang Pratama Tax Service Office, to determine whether there is an effect of tax collection on tax receipts at the Pratama Tax Service Office. Bangkinan, and to find out whether the NPWP ownership obligation, tax audit and tax collection have a simultaneous effect on tax revenues at the Bangkinang Primary Service Office.


2021 ◽  
Vol 1 (2) ◽  
pp. 68-75
Author(s):  
Akman Daulay ◽  
Eka Umi Kalsum

This research explaints about organizational culture and leadership style on teacher performance at Yayasan Nasional Perguruan Brigjend Katamso Medan. The theory used in this research includes the theory of organizational culture, leadership style and performance. The population in this study were teacher at Yayasan Perguruan Nasional Brigjend Katamso Medan as many as 53 people. The data analysis model used is multiple regresion analysis. This research method uses descriptive quantitative supported by a survey and is explanatory. The results of the research by testing t-test hypothesis show the organizational culture has a positive and significant effect on teacher performance at Yayasan Perguruan Brigjend Katamso Medan. Leadership style has a positive and significant effect on teacher performance at Yayasan Perguruan Brigjend Katamso Medan. F test results show that the organizational culture and leadership style have positive and significant effect on teacher performance at Yayasan Perguruan Brigjend Katamso Medan. The value of the coefficient of determination of organizational culture and leadership style is able to explain the teacher performance variable of 82.6 % and the remaining 17.4 % is influenced by other variables not examined in this study.


2021 ◽  
Vol 1 (2) ◽  
pp. 109-115
Author(s):  
Adelina Lubis ◽  
Sari Bulan Tambunan ◽  
Muslim Wijaya

This study aims to analyze the factors that affect the consumer satisfaction of Sakhi's Coffee Resto. The sample in this study were 100 people Sakhi's Coffee Resto consumers. The analytical technique used in this study is descriptive analysis and multiple linear regression test. The results of this study indicate that the product quality variable partially has a positive and significant effect on Sakhi' Coffee Resto consumer satisfaction, the service quality variable partially has a positive and significant effect on customer satisfaction. Sakhi' Coffee Resto consumer satisfaction, the price variable partially has a positive and significant effect on Sakhi' Coffee Resto consumer satisfaction. The Adjusted R Square value obtained is 0.363 this figure shows that it is 36.3%. Consumer satisfaction (the dependent variable) can be explained by the variables of product quality, service quality and price. The remaining 63.7% is influenced by other factors not described in this study.


2021 ◽  
Vol 1 (1) ◽  
pp. 58-67
Author(s):  
Nurhaida Nurhaida

This study aims to determine the effect of entrepreneurship education, entrepreneurial motivation and family environment on students' interest in entrepreneurship. This research was conducted at the Mandiri Bina Prestasi Polytechnic with a population of 178 students who had taken entrepreneurship courses. By using the Slovin formula, a sample of 64 students was obtained. In use in this research is a survey approach, the type of research used is descriptive quantitative. The technique of collecting data by means of interviews, distributing questionnaires and studying documentation. The data analysis model used multiple linear regression analysis, tested with a confidence level of 95%. To test the hypothesis, the simultaneous test (F test), partial test (t test) and determination coefficient measurement (R2 test) were carried out.The test results simultaneously have entrepreneurial education, entrepreneurial motivation and family environment have a significant effect on the entrepreneurial interest of Bina Prestasi Polytechnic students. Partially, entrepreneurship education has a significant effect on the entrepreneurial interest of the Mandiri Bina Prestasi Polytechnic students, entrepreneurial motivation has a significant effect on the entrepreneurial interest of the Mandiri Bina Prestasi Polytechnic students, and the family environment has a significant effect on the entrepreneurial interest of the Mandiri Bina Prestasi Polytechnic students. The coefficient of determination R Square is 0.574. This means that 57.40% of the variables of entrepreneurship education, entrepreneurial motivation and the family environment have the ability to explain their influence on interest in entrepreneurship. while the rest is influenced by other independent variables not examined in this study.


2021 ◽  
Vol 1 (1) ◽  
pp. 47-57
Author(s):  
Lilinesia Lilinesia

This research was conducted with the aim of knowing whether the packaging affects the decision to purchase lemang batok in Tebing Tinggi City. And to find out whether the taste simultaneously influences the decision to buy lemang batoks in Tebing Tinggi Municipality. This is to determine whether the price has a partial effect on the decision to purchase lemang shells in Tebing Tinggi City. To find out whether, taste, and price affect the decision to buy lemang batok in Tebing Tinggi City. The research method uses a quantitative approach. This study uses multiple linear regression analysis techniques. Data sources are divided into two, namely primary and secondary. The results obtained (1) packaging has a significant effect, with the results of t count 3.077 t table with a value of 2.880 and a value of 0.003 0.05. (2) Taste has a significant effect, with the result of t count 5,678 t table with a value of 2,880 and a value of ,000 0,000 0.05. (3) Price also has a significant effect, with a negative t count result of 3.115 t table 2.880 and a value of 0.002 0.05. Packaging, taste and price have an effect simultaneously with the results of the f count 14.231 f table 2.71. Significance value 0.000 0.05.


2021 ◽  
Vol 1 (1) ◽  
pp. 1-5
Author(s):  
Vina Arnita ◽  
Aulia Aulia ◽  
Eky Ermal Muttaqin ◽  
Suryani Suryani

This research was aimed to know the effects of variable Current Ratio, Total Assets Turnover, Gross Profit Margin, dan Return on Equity could be used to predict profit growth. The data used were the financial statements. Those were the Statement of Comprehensif Income and Statement of Financial Posisition of 5 basic industry and chemicals companies listed in Indonesian Stock Exchange from 2011 – 2017. To test hypothesis could be used regression analysis, T-test, F-test, and classical assumption test. The result of research showed that Total Assets Turnover, Gross Profit Margin, dan Return on Equity were significant effect to predict profit growth at basic industry and chemicals companies listed in Indonesian Stock Exchange while Current Ratio weren’t significant effect to predict profit growth at basic industry and chemicals companies listed in Indonesian Stock Exchange.


2021 ◽  
Vol 1 (1) ◽  
pp. 40-46
Author(s):  
Hadion Wijoyo ◽  
Irfan Rizka Akbar

Small and Medium Enterprises (MSMEs) are one of the businesses that really support economic activity, especially in conditions of the world economic crisis due to the Covid-19 pandemic. The increase in MSMEs shows how this sector is still a mainstay for the people's economy. The economic turnover is clearly visible in this sector. This is in line with the information conveyed by the Director General of Small and Medium Industry of the Ministry of Industry Euis Saedah that the prospects for small business businesses are still very good, given the very large population in Indonesia, around 250 million people. This research uses the literature study method, where the librarian study is all the efforts made by the researcher to gather information that is relevant to the topic or problem to be or is being researched. Email marketing is the most effective way to build connections with potential customers and turn them into loyal customers. Email marketing is also a personal way to communicate with customers.


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