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All Journal Jurnal Ekonomi, Bisnis dan Kewirausahaan (JEBIK) Syntax Literate: Jurnal Ilmiah Indonesia JURNAL MANAJEMEN INDUSTRI DAN LOGISTIK JAKED ELIT JOURNAL Electrotechnics And Information Technology Kapuas Prosiding Seminar Hasil Penelitian dan Pengabdian Kepada Masyarakat Journal of Economics, Bussiness and Management Issues
Zawitri, Sari
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Agriculture, Biological Sciences & Forestry Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Environmental Science Industrial & Manufacturing Engineering Law, Crime, Criminology & Criminal Justice Mechanical Engineering Social Sciences Transportation Other

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Journal : JAKED

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Pengaruh Kenaikan Tarif PPN 11% Terhadap Kinerja Keuangan Pada Perusahaan Retail Go Public Di Bursa Efek Indonesia Tahun Pajak 2023 Zawitri, Sari; Yuliana, Elsa Sari; Kurniasih, Ninik
JURNAL AKUNTANSI DAN KEUANGAN DAERAH Vol 19 No 2 (2024): November
Publisher : Jurusan Akuntansi Fakultas Ekonomi dan Bisnis Universitas Cenderawasih

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52062/jaked.v19i2.4229

Abstract

This study aims to analyze the impact of government regulations regarding the increase in Value Added Tax (VAT) by 11% as a response to post-COVID-19 economic recovery and budget deficit reduction. The VAT increase potentially raises the prices of essential goods, affecting companies' financial performance. The primary focus of this research is on profitability ratios, including Gross Profit Margin (GPM), Net Profit Margin (NPM), Return on Assets (ROA), and Return on Equity (ROE). Additionally, the analysis includes the Debt to Equity Ratio (DER) and Price Earnings Ratio (PER) for publicly listed companies on the Indonesia Stock Exchange (IDX). The population of this study comprises the 32 largest retail companies on the IDX in 2023. This research tests six hypotheses concerning changes in financial performance before and after the implementation of the 11% VAT increase, evaluating a two-year period (2022 and 2023). The method used is the Paired Sample T-test with SPSS version 26. The results show an increase in GPM and NPM, but no significant differences in ROA and DER. Conversely, PER shows a drastic decline. This research is expected to serve as an important reference in the field of accounting, particularly related to tax obligations for corporate taxpayers following the VAT increase. Keywords: Profitability Ratios, Value Added Tax (VAT), Retail Sector, T-test.
Instrumen Survei Kepuasan Mahasiswa Berbasis Kriteria Unggul Lamemba: Pengembangan Dan Validasi Wahyudi, Wahyudi; Arianto, Arianto; Mahyus, Mahyus; Zawitri, Sari
JURNAL AKUNTANSI DAN KEUANGAN DAERAH Vol 19 No 2 (2024): November
Publisher : Jurusan Akuntansi Fakultas Ekonomi dan Bisnis Universitas Cenderawasih

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52062/jaked.v19i2.4230

Abstract

This study aims to develop and test the validity and reliability of a student satisfaction survey instrument at Politeknik Negeri Pontianak, focusing on three main dimensions: Academic Services, Administrative Services, and Other Services. The analysis method employed is Partial Least Squares Structural Equation Modeling (PLS-SEM) to assess the relationships between items and the measured dimensions. The findings indicate that most items demonstrate good reliability, as shown by Cronbach’s Alpha values above 0.9 for all dimensions. However, issues with discriminant validity were identified, particularly in the Administrative Services dimension, which requires further review. Some items with low outer loading values are suggested for revision or removal. Additionally, model fit analysis results reveal that, although the model shows adequate performance, further improvements are necessary to enhance the overall model fit. This study makes an important contribution to the development of a more effective survey instrument for measuring student satisfaction while offering insights for educational institutions to enhance their services. The implications of this research suggest the need for continuous evaluation of the instrument and the use of larger samples in future studies to improve the generalizability of the findings. Keywords: Student Satisfaction Survey, Academic Services, Data Quality Testing, Construct Validation, PLS-SEM, Reliability, Validity.
Co-Authors Al Farizi, Zulham Ardhi, Qisthi Arianto Arianto Ariyanto B2092151009, PERDHIANSYAH Bob Mustafa Fachry Abda El Rahman Irawati, Rika Kurniasih, Ninik Mahyus, Mahyus Marsela Diaz Noor, Uray M. PS, Widodo Rahmaniar, Risti Sari Zawitri 1) Ninik Kurniasih 2) Theresia Siwi Kartikawati 3), Sari Zawitri 1) Ninik Kurniasih 2) Siswanto, Lindung Soraya Tarmizi, Tashadi Wahyudi Wahyudi Yuliana, Elsa Sari