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All Journal JIM UPB (Jurnal Ilmiah Manajemen Universitas Putera Batam) SEIKO : Journal of Management & Business Jurnal Akuntansi Barelang Jurnal Ilmiah Wahana Pendidikan Jurnal Pengabdian Cendikia Nusantara SCIENTIA JOURNAL : Jurnal Ilmiah Mahasiswa
Efriyenti, Dian
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Analisis Faktor-Faktor Yang Mempengaruhi Kepatuhan Wajib Pajak Di Kpp Pratama Batam Selatan Sitanggang, Novia Christin; Efriyenti, Dian
Jurnal Ilmiah Wahana Pendidikan Vol 9 No 23 (2023): Jurnal Ilmiah Wahana Pendidikan
Publisher : Peneliti.net

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Abstract

Taxpayer compliance is an important factor for the success of tax collection to meet their increasing tax obligations. This observation aims to analyze the factors that influence taxpayer compliance at KPP Pratama South Batam. This study used a descriptive and quantitative statistical approach with a sample of 100 respondents who were determined usingrandom sampling and using a questionnaire as a data collection instrument. From the analysis of the data obtained results that the implementatione-filling significant effect on taxpayer compliance with t count (3.875) > t table (1.984), knowledge of taxation has a significant effect on taxpayer compliance with t count (4.765) > t table (1.984) and service quality has an effect on taxpayer compliance with t count (2.551) > t table (1.984). Simultaneously application F test resultse-filling, Tax knowledge and service quality have a significant effect on taxpayer compliance with F count (83.268) > F table (2.698).
YANG MEMPENGARUHI FAKTOR-FAKTOR YANG MEMPENGARUHI INCOME SMOOTHING Efriyenti, Dian; Azmiana, Risca; L. Tobing, Vargo Christian; Wangdra, Ronald
JURNAL AKUNTANSI BARELANG Vol 8 No 2 (2024): Jurnal Akuntansi Barelang
Publisher : LPPM Universitas Putera Batam

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33884/jab.v8i2.8814

Abstract

Operating profit margin and financial leverage have increased and fluctuated but income smoothing has not completely increased, and vice versa. The practice of profit equalization phenomenon emerged to reduce fluctuations in reported profits. Another case that occurred at the Kimia Farma company, carried out profit equalization actions, allegedly marking up net profit in the 2019 financial report, in the financial report it was able to obtain a profit of IDR 132 billion. However, the reported profit is different from the actual profit of IDR 132 billion. However, the reported profit was IDR 99 billion. In another case at Indofarma Tbk, goods were found to be of higher value than they should be. As well as having an impact on profits. The aim of this research is to analyze operating profit margin and financial leverage which have an impact on income smoothing. The population in this study is the number of food and beverage companies registered on the IDX. The sampling technique used criteria so that there were 14 samples in this study. Data analysis using regression analysis. The results obtained were up to 8 companies that experienced fluctuating data from operating profit margin and financial leverage as well as income smoothing. The research results state that financial leverage has no significant effect on income smoothing, while operating profit margin has an effect on income smoothing.
PENGARUH UKURAN PERUSAHAAN DAN GOOD CORPORATE GOVERNANCE TERHADAP MANAJEMEN LABA Efriyenti, Dian; Azmiana , Risca; L. Tobing, Vargo Christian
JURNAL AKUNTANSI BARELANG Vol 9 No 1 (2024): Jurnal Akuntansi Barelang
Publisher : LPPM Universitas Putera Batam

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33884/jab.v9i1.9436

Abstract

Public financial case involving manipulation of financial reports by PT. Lippo proves that the practice of manipulation has not resolved the problems experienced, due to a lack of supervision from the commissioner, so that the government in Indonesia has made a bailout. This financial manipulation occurs due to weak implementation of corporate governance. The main characteristic of such activities is the lack of self-interested actions on the part of company managers. Small companies carry out more earnings management practices than large companies. This is because small companies tend to want to show the condition of a company that is performing well so that investors invest their capital in the company. Large companies can manage risks related to politics, so large companies tend to increase fiscal profits to increase external funds. The aim of this research is to analyze the influence of company size on earnings management, to analyze the influence of Good Corporate Governance on earnings management, to analyze the influence of company size and Good Corporate Governance on earnings management. The total registered population is 48 mining companies. The results of data processing show that company size and Good Corporate Governance influence earnings management both partially and simultaneously.
Pengaruh Penghasilan, Pengetahuan, Serta Persepsi Sanksi Pajak Terhadap Kepatuhan Wajib Pajak Dalam Membayar Pajak Bumi dan Bangunan (PBB) Nemmy, Nemmy; Efriyenti, Dian
SEIKO : Journal of Management & Business Vol 6, No 1 (2023): January - Juny
Publisher : Program Pascasarjana STIE Amkop Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37531/sejaman.v6i1.4218

Abstract

Pajak merupakan salah satu sumber untuk sebuah pendanaan dalam pembangunan nasional yang dimana memiliki sifat kontribusi terhadap peningkatan kesejahteraan sosial. Kini terjadi penghambatan dalam merealisasikan target penerimaan pajak oleh pemerintah Kota Batam yang diasumsikan bahwa beberapa faktor mempengaruhinya yaitu penghasilan wajib pajak yang kurang memadai, pengetahuan yang minim oleh wajib pajak, serta kurangnya persepsi sanksi pajak untuk wajib pajak. Dalam penelitian ini, penulis menggunakan data primer serta pembagian kuesioner untuk memperoleh data. Sampel pada penelitian ini berjumlah 100 responden menggunakan google form dalam pembagian kuesioner dengan teknik purposive sampling, serta memanfaatkan metode kuantitatif teknik analisis regresi linier berganda. Hasil dari penelitian ini menunjukkan bahwa penghasilan dari wajib pajak, pengetahuan, serta persepsi sanksi pajak ini berpengaruh positif signifikan terhadap kepatuhan wajib pajak dalam membayar PBB. Begitu juga dengan hasil secara simultan juga menunjukkan bahwa masing-masing 3 variabel X berpengaruh terhadap variabel Y. Kata Kunci: Penghasilan; Pengetahuan; Persepsi Sanksi Pajak; Pajak Bumi dan Bangunan
Analisis Faktor-Faktor Yang Mempengaruhi Tax Avoidance Pada Perusahaan Manufaktur Julkam, Julkam; Efriyenti, Dian
SEIKO : Journal of Management & Business Vol 6, No 1 (2023): January - Juny
Publisher : Program Pascasarjana STIE Amkop Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37531/sejaman.v6i1.4314

Abstract

Hampir semua negara didunia sangat bergantung pada pajak sebagai sumber pendanaannya. Di negara Indonesia, realisasi penerimaan pajak masih belum bisa mencapai target disebabkan praktik tax avoidance. Praktik ini merupakan suatu cara untuk mengurangi pajak yang harus dibayar dengan cara yang tidak melanggar aturan perpajakan secara hukum, oleh karena itu cara ini dapat digolongkan sebagai masalah yang unik karena diperbolehkan tetapi tidak diinginkan oleh pemerintah. Penelitian ini bertujuan untuk membuktikan pengaruh return on asset, debt to equity ratio dan capital intensity terhadap tax avoidance. Jenis penelitian ini berupa penelitian kuantitatif dengan menggunakan data sekunder. Populasi dalam penelitian ini adalah perusahaan subsektor makanan dan minuman yang terdaftar di Bursa Efek Indonesia periode 2017-2021. Metode pengambilan sampel dalam penelitian ini menggunakan metode purposive sampling. Pengolahan data dalam penelitian ini menggunakan program SPSS 26. Hasil uji t menjelaskan bahwa ROA berpengaruh negatif dan signifikan terhadap tax avoidance, DER berpengaruh negatif dan tidak signifikan terhadap tax avoidance dan capital intensity berpengaruh negatif dan tidak signifikan terhadap tax avoidance. Kata Kunci: Capital Intensity; Debt to Equity Ratio; Return On Asset; Tax Avoidance. Abstract Almost all countries in the world are heavily dependent on taxes as a source of financing. In Indonesia, the realization of tax revenue has not reached the target due to tax avoidance practices. This practice is a way of reducing the tax that must be paid in a way that does not violate tax rules legally, therefore this method can be classified as a unique problem because this is allowed but not desired by the government. This study aims to prove the effect of return on assets, debt to equity ratio and capital intensity on tax avoidance. This type of research is in the form of quantitative research using secondary data. The population in this study are food and beverage sub-sector companies listed on the Indonesia Stock Exchange for the 2017-2021 period. The sampling method in this study used a purposive sampling method. Data processing in this study used the SPSS 26 program. The results of the t test explained that ROA has a negative and significant effect on tax avoidance, DER has a negative and insignificant effect on tax avoidance and capital intensity has a negative and insignificant effect on tax avoidance. Keyword: Capital Intensity; Debt to Equity Ratio; Return On Asset; Tax Avoidance.
Analisis Persepsi Kebermanfaatan Dan Persepsi Kepuasan Terhadap Penggunaan E-Filing di Kota Batam Fitriadi, Fitriadi; Efriyenti, Dian
SEIKO : Journal of Management & Business Vol 6, No 1 (2023): January - Juny
Publisher : Program Pascasarjana STIE Amkop Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37531/sejaman.v6i1.4303

Abstract

E-Filing merupakan sistem untuk menyampaikan SPT Tahunan secara daring melalui laman penyedia layanan SPT elektronik. E-Filing memudahkan wajib pajak untuk melaporkan SPT Tahunannya melalui internet tanpa perlu hadir di kantor pelayanan pajak. Penelitian ini dilakukan untuk mengetahui persepsi wajib pajak orang pribadi yang menyampaikan SPT Tahunan di Kota Batam. Jumlah sampel yang digunakan dalam penelitian ini adalah 100 responden dengan metode pengambilan sampel yang digunakan yaitu simple random sampling menggunakan slovin.. Kuesioner merupakan teknik mengumpulkan data yang digunakan dalam penelitian ini dengan menggunakan skala Likert untuk mengumpulkan jawaban responden. Penelitian ini juga menggunakan beberapa teknik untuk menganalisis data yaitu analisis statistik deskriptif, pengujian kualitas data, pengujian asumsi klasik, pengujian pengaruh, dan pengujian hipotesis. Hasil penelitian yang dilakukan menyatakan bahwa perceived usefulness berpengaruh signifikan terhadap penggunaan E-Filing, nilai signifikan yang diperoleh adalah 0,000 < 0,05. Persepsi kepuasan berpengaruh signifikan terhadap penggunaan E-Filing dengan nilai signifikansi 0,002 < 0,05 dan secara simultan persepsi manfaat dan kepuasan memiliki pengaruh terhadap penggunaan E-Filing di kota Batam. Kata Kunci : Persepsi, Kebermanfaatan, Kepuasan, Penggunaan E-Filing Abstract E-Filing is an online system for submitting Annual SPT through the electronic SPT service provider page. E-Filing can make it easier for taxpayers to report their Annual SPT via the internet and do not need to come to the tax service office. This study aims to determine the effect of the perception of individual taxpayers who submit annual tax returns in the city of Batam. Total samples used in this study was 100 respondents due to the sampling method used, which was simple random sampling using slovin. The questionnaire is a data collection technique used in this study by using a Likert scale to collect respondents' answers. This study also uses several techniques to analyze data, namely descriptive statistical analysis, data quality testing, classical assumption testing, influence testing, and hypothesis testing. The results of the research conducted state that the perceived usefulness has a significant effect on the use of E-Filing, the significant value obtained is 0.000
PENGARUH INFLASI, TINGKAT SUKU BUNGA DAN KURS TERHADAP HARGA SAHAM DI BURSA EFEK INDONESIA Famy, Rivaldo; Efriyenti, Dian
SCIENTIA JOURNAL Vol 2 No 2 (2020)
Publisher : LPPM Universitas Putera Batam

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Abstract

The higher the stock price, the financial condition of the company will look more stable and stronger, while when the stock price of a company decreases, the financial condition of the company will look unstable and weaker. The purpose of this study is to investigate how significant the influence of inflation, interest rates and exchange rates on stock prices on the Indonesia Stock Exchange. The population taken from industrial and chemical manufacturing companies in the 2015-2019 period was 74 companies. The sample collection technique uses the Purposive Sampling method. The sample used in this study was 18 companies. The results of the study using the t test showed that partially inflation positively did not have a significant effect on stock prices while interest rates negatively and exchange rates positively did have a significant effect on stock price and using the f test showed that simultaneously inflation, interest rates and exchange rates positively did have a significant effect on prices stock
ANALISIS PENERAPAN STANDAR AKUNTANSI KEUANGAN ENTITAS MIKRO KECIL MENENGAH DALAM LAPORAN KEUANGAN USAHA MIKRO KECIL MENENGAH Santi, Julia; Efriyenti, Dian
SCIENTIA JOURNAL Vol 2 No 1 (2020)
Publisher : LPPM Universitas Putera Batam

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Abstract

In the current economic development, micro, small and medium enterprises are making rapid progress. This requires business actors to be able to make financial reports based on SAK EMKM. The purpose of this study is to determine the accounting recording process for MSME entrepreneurs, then find out the accounting records for MSMEs in Sekupang sub-district have implemented SAK EMKM and what obstacles are faced by MSMEs actors in implementing SAK EMKM. The method in this research is descriptive qualitative by collecting data observatively, interviews with research related parties. By using Purposive sampling from 312 populations 3 MSMEs were taken as samples. The results of this study are the SMEs in Batam have implemented a good and complete accounting record, MSMEs in Sekupang sub-district have applied SAK-EMKM-based financial reports in the financial statements of MSME actors. Lack of socialization by the Cooperative Office regarding reporting standards for MSMEs in Batam city and the limited number of human resources to assist in arranging MSMEs financial reports.
PENGARUH LIKUIDITAS PROFITABILITAS DAN LEVERAGE TERHADAP KEBIJAKAN DIVIDEN PADA PERUSAHAAN MANUFAKTUR DI BURSA EFEK INDONESIA Silaban, Rosi; Efriyenti, Dian
SCIENTIA JOURNAL Vol 2 No 3 (2020)
Publisher : LPPM Universitas Putera Batam

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Abstract

The related dividend policy concerns the use of profits which are the rights of shareholders. The dividend payout policy can have such an important impact on investors and companies that will pay.This research was conducted with the aim to examine and further test the effect of current ratio, return on equity, and debt to equity ratio on dividend policy on manufacturing companies listed on the Indonesia Stock Exchange. The population in this study is manufacturing companies listed on the Indonesia Stock Exchange in 2015-2019. The sample selection technique in this study used a purposive sampling technique with certain criteria and 9 companies were included within a period of 5 years so that 45 samples were obtained. The data in this study are secondary data in the form of financial statements obtained through the Indonesia Stock Exchange and the company's website. The results showed that partially the current ratio had a significant positive effect on dividend policy, return on equity had a significant positive effect on dividend policy, and the debt to equity ratio had no significant effect on dividend policy. The results of the F test analysis show that the variable current ratio, return on equity, and debt to equity ratio together have a significant effect on dividend policy.
PENGARUH RASIO LIKUIDITAS, PROFITABILITAS DAN LEVERAGE TERHADAP FINANCIAL DISTRESS PADA PERUSAHAAN MANUFAKTUR DI BURSA EFEK INDONESIA Srimayanti, Depi; Efriyenti, Dian
SCIENTIA JOURNAL Vol 2 No 3 (2020)
Publisher : LPPM Universitas Putera Batam

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Abstract

Financial distress is a state of a company that is experiencing financial difficulties before bankruptcy. very important in monitoring company finances, because before the company goes bankrupt, it will definitely experience monetary difficulties. This study aims to determine the effect of liquidity, profitability and leverage on financial difficulties. The object of this research is the consumer goods sector companies listed on the Indonesia Stock Exchange. The population of this study consisted 49 companies in the 2015-2019 period. The sampling technique in this study uses a porposive sampling method and gets 36 samples that meet the criteria. The data used are secondary data in the form of financial statements obtained from the Indonesia Stock Exchange. The analytical method used in this study is logistic regression analysis which is processed using SPSS. The results of this study prove the current ratio of debt to asset ratio and return on assets simultaneously affect financial difficulties. while current assets and debt to asset ratios have no effect and are not significant to financial difficulties, while the variable return on assets has a negative and significant effect on financial difficulties.
Co-Authors Apriana Apriana Azmiana , Risca Azmiana, Risca Elisabeth, Gusniar Famy, Rivaldo Febriana, Ramadhana Firli, Irfani Fitriadi Fitriadi Hikmah Hikmah Invantoro, Deni Julkam, Julkam Kristina Kristina L. Tobing, Vargo Christian Lai Juniawati manurung, henok rolencius Mutiara, Ilva Nemmy, Nemmy Nita, Elvira Nofatilofa, M, Marentina Octaviani, Vira Pandiangan, Kiki Dewi Sinta Paramita, Nurul Indah Purba, Ramina Rustam, Triana Ananda Santi, Julia Silaban, Rosi Sitanggang, Novia Christin Srimayanti, Depi Tobing , Vargo Christian L. Wahyuni, Gita Wangdra, Ronald Willya, Willya yosafat nababan, fery