BizNOMICS: International Journal of Business and Economics

Profitability, Firm Value, and Tax Aggressiveness With Corporate Governance as Moderation

Suyanto Suyanto — 2025-11-21

Purpose: This study aims to examine the effect of profitability and firm value on tax aggressiveness with corporate governance as a moderating variable.

Method: This study uses quantitative methods with a sample of manufacturing companies listed on the stock exchanges of ASEAN countries for the period 2018-2023. The sample consists of 633 companies determined using purposive sampling based on data from published annual reports. Data analysis was carried out using a panel data regression model with the Fixed Effect Model selected as the best model.

Finding: The results showed that profitability and firm value have a positive effect on tax aggressiveness; companies with high value tend to be more aggressive to improve shareholder welfare. Corporate governance is proven to weaken the relationship between profitability and tax aggressiveness, indicating that good governance reduces managers' tendency for aggressive tax actions. However, corporate governance is unable to moderate the effect of firm value on tax aggressiveness, likely due to limitations in supervisory mechanisms regarding strategic decisions for increasing firm value.

Novelty: This study contributes to the literature by expanding the sample coverage to a regional level (ASEAN companies) rather than a single country, and by specifically adding corporate governance as a moderating variable to understand its role in mitigating tax aggressiveness.

Determinants of Café Business Income in Jayapura

Muthmainnah Muthmainnah — 2025-11-21

Purpose: The purpose of this study is to determine (1) the effect of selling price, available facilities, labor, café location, and promotion on café business income in Jayapura City, and (2) the determining factors of café business income in Jayapura City.

Method: The analytical method used is multiple linear regression with the JAMOVI 2.3.28 software. The data used are quantitative data obtained from primary data sources through questionnaires distributed via Google Form to café business respondents in Jayapura City. The population of this study includes all cafés in Jayapura City. The sampling technique employed was simple random sampling. The research sample consisted of 30 cafés, and the total number of respondents collected was 219.

Finding: Based on the results of the study and discussion, the following conclusions can be drawn: (1) the variables of selling price, café location, labor, and promotion have a positive and significant effect on café business income in Jayapura City. Meanwhile, available facilities do not have a statistically significant effect on café business income. (2) The model summary shows an R² value of 0.727, indicating that the independent variables (selling price, labor, café location, and promotion) collectively contribute 72.7% to café business income in Jayapura City, while the remaining 27.3% is influenced by other variables not examined in this study.

Novelty: The novelty of this research lies in the use of the Jamovi software for data processing. Most related studies typically use SPSS, whereas Jamovi is an open-source software that can be accessed free of charge. Despite this, it produces analytical results that are equally accurate as SPSS.

The Effect of Career Development and Self-Efficacy on Employee Performance

Suprianto Suprianto — 2025-11-21

Purpose: This research aims to test the influence of career development and self efficacy on the performance of employees of CV. XYZ

Method: This method of study uses saturated samples due to the small number of populations in the company. Data collection techniques using the questionnaire distributed through the company owner. Data analysis techniques using SPSS application version 20 include validity test, reusability test, descriptive statistical test, classic assumption test, multiple linear regression test, hypothesis test and coefficient of determination

Finding: The results of the study showed that the career development and Self Efficacy variables have positive and significant impact on employee performance. The most dominant influence is self efficacy is followed by career development

Novelty: This study employs Micro, Small, and Medium Enterprises (MSMEs) as the primary subject of investigation

Building Organizational Citizenship Behavior (OCB) Through Job Satisfaction, Work Environment, and Work Loyalty

Abdul Rahim — 2025-11-21

Purpose: This study aims to describe the influence of job satisfaction, work environment, and work loyalty on Organizational Citizenship Behavior (OCB) among employees of PT LAMOTA.

Method:The research involved 82 respondents selected using the Slovin formula. The data analysis techniques included data quality testing, classical assumption testing, multiple linear regression analysis, and the coefficient of determination.

Finding:The results show that job satisfaction has no significant effect on OCB. The work environment has a significant positive effect on OCB. Work loyalty is also found to have a significant positive effect on OCB.

Novelty:The novelty of this study lies in its simultaneous examination of job satisfaction, work environment, and work loyalty as predictors of OCB within the context of PT LAMOTA, a setting that has not been widely explored in previous studies.

Planning and Organizing Functions at Broadcasting Media

Dina Alawiyah — 2025-11-21

Purpose: This study analyzes the implementation of planning and organizing functions as part of the management system of ABC FM in supporting its role as an Islamic broadcasting medium.

Method: This research applies a qualitative descriptive approach through interviews, observation, and documentation.

Finding: Results show that ABC FM maintains sustainability of Islamic programs through adaptive program planning aligned with community needs and a functional organizational structure with clear division of roles. The adoption of online streaming further expands its da'wah coverage beyond the local broadcast range.

Novelty: This study concludes that effective managerial implementation contributes to the sustainability of radio-based Islamic broadcasting in the digital era.