Liquidity http://ojs.stiead.ac.id/index.php/LQ <p><strong>Jurnal Liquidity </strong>adalah jurnal yang diterbitkan oleh STIE Ahmad Dahlan Jakarta, dikhususkan bagi artikel ilmiah hasil penelitian bidang akuntansi dan manajemen perusahaan terapan.</p> STIE Ahmad Dahlan Jakarta en-US Liquidity 1829-5150 Determinan Tax Avoidance dengan CSR Disclosure sebagai Pemoderasi pada Perusahaan Manufaktur Terdaftar di Bursa Efek Indonesia http://ojs.stiead.ac.id/index.php/LQ/article/view/212 <p><em>The practices of tax avoidance that occur in Indonesia are very detrimental to the state. Based on data from Illegit Financial Flows from the Developing World: 2004 - 2013 released by Global Financial Integrity in 2014, Indonesia is ranked ninth from the most disadvantaged countries due to the exit money that should go into the state treasury during the period 2004-2013. The potential losses experienced by Indonesia during 2004-2013 are estimated at USD 180 billion. Of the above, 83.4% came from trade mis-invoicing including transactions aimed at avoiding taxes. The purpose of this study is to analyze transfer pricing, thin capitalization, tax haven utilization affecting tax avoidance, with moderated corporate social responsibility. The population of this study are manufacturing companies listed on the Indonesia Stock Exchange from 2014 to 2016. Uses of Sampling is purposive sampling techniques, and the criteria have been determined. The subject of research is the manufacturing companies listed in the Indonesia Stock Exchange (IDX). The research result of transfer pricing has a significant effect on tax avoidance. Thin capitalization and tax heaven utilization have no significant effect on tax avoidance. Corporate social responsibility can moderate the effect of transfer pricing on tax avoidance. The other side, the Corporate social responsibility could not moderate the effect of thin capitalization and tax haven utilization on tax avoidance.</em></p> Darmansyah Simamora ##submission.copyrightStatement## 2018-12-12 2018-12-12 7 2 Analisis Penerapan Tax Planning atas Biaya Kesejahteraan Karyawan dan Dosen di Perguruan Tinggi X http://ojs.stiead.ac.id/index.php/LQ/article/view/213 <p><em>This study uses a comparative descriptive analysis by analyzing and processing the data of financial statements and fiscal reports. It aims to analyze the benefits of in this part you need to explain “how to analyze tax planning implementation which can minimize the company tax burden. Data types used are primary and secondary data. The resource of the data is compiled from finance and other related department. This research had been held in higher education “X”. The data collection was done by interviewing, documenting and doing library research. Based on the research result, it can make conclusion that the institution has implemented tax planning well, that is by maximizing deductible expenses of employee benefits to deduct the company gross income so that it can minimize company tax burden without violating any prevailing laws.</em></p> Erion Erion Irma Novida ##submission.copyrightStatement## 2018-12-12 2018-12-12 7 2 Analisis Pengaruh Budaya Organisasi dan Kepuasan Kerja terhadap Kinerja Karyawan di Politeknik LP3I Jakarta Kampus Bekasi http://ojs.stiead.ac.id/index.php/LQ/article/view/214 <p><em>The object of the research to be studied has different characteristics compared to other organizations. Thus, it requires qualified employees and lecturers to be able to complete the work appropriately, effectively and efficiently in accordance with the mechanism set by the institution. To obtain this, a good organizational culture is needed that can affect the satisfaction and performance of its employees. Therefore, I want to analyze further about the organizational culture applied by the institution besides to find out the extent to which the conditions of organizational culture and job satisfaction have an influence on employee performance.</em></p> Novitri Landong Namora Sihombing ##submission.copyrightStatement## 2018-12-12 2018-12-12 7 2 Pengaruh Service Quality, Brand Image dan Perceived Value sebagai Moderating Variable terhadap Brand Loyalty http://ojs.stiead.ac.id/index.php/LQ/article/view/215 <p><em>Higher education is one of the service industries that must have service quality and good branding in order to be able to face competition. Higher education institutions must be able to know the condition of service quality, brand image and perceived value obtained by students, so that they will be able to know the effect on brand loyalty. This research was conducted to illustrate the influence of service quality, brand image and perceived value on brand loyalty of Trisakti STMK students. Respondents from this study were 124 STMK Trisakti students. Descriptive analysis is done to find out what factors influence brand loyalty. The results showed that: 34.9% variation in perceived value can be explained by the variables of service quality and brand image, and 64.1% explained by other variables not found in this study, and 48.1% of variables brand loyalty can be explained by variables brand image and perceived value and 51.9% are explained by other variables not found in this study.</em></p> Siti Rozinah ##submission.copyrightStatement## 2018-12-12 2018-12-12 7 2 Pengembangan Butik Muslim yang Terkait dengan Pelayanan Prima dan Kualitas Produk pada Butik Firta Collection http://ojs.stiead.ac.id/index.php/LQ/article/view/216 <p><em>This study aims to analyze how strategic management in the Firta Collection Boutique to develop its business, especially in providing services to customers. The method used in this research is a qualitative method that includes Marketing Mix (4P Analysis) and SWOT Analysis, to find out what external factors are opportunities or threats to the Firta Collection Boutique. The results of the study show that the strategies adopted by the Firta Collection Boutique are still inappropriate and need to use other strategies. Changes in the external environment have continued to increase so that it is an opportunity and anticipates threats by utilizing strengths and minimizing weaknesses by innovating and improving approaches and gaining customer trust in product quality, in order to compete in the fashion sector.</em></p> Esust Setiawati ##submission.copyrightStatement## 2018-12-12 2018-12-12 7 2