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All Journal PROCEEDING OF INTERNATIONAL CONFERENCE ON BUSINESS MANAGEMENT AND ACCOUNTING Luxury: Landscape of Business Administration Interconnection: An Economic Perspective Horizon Nexus Synergy: A Business Perspective
Estu, Ahmad Zulkarnain
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Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Social Sciences

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Analysis of Company Size, Inventory Intensity, and Variability of COGS on The Selection of Inventory Valuation Methods in Basic Materials Sector Companies Listed on IDX 2017-2021 Fadrul, Fadrul; Howard, Howard; Nurazizah, Febi; Eddy, Pujiono; Novitriansyah, Bob; Estu, Ahmad Zulkarnain
International Conference on Business Management and Accounting Vol 2 No 1 (2023): Proceeding of International Conference on Business Management and Accounting (Nov
Publisher : Institut Bisnis dan Teknologi Pelita Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35145/icobima.v2i1.4068

Abstract

This research purposed to determine the effect of company size, inventory intensity and variability of COGS on the selection of inventory valuation methods in basic materials sector companies listed on the Indonesia Stock Exchange (IDX) for the 2017-2021 period. This study uses secondary data with a sampling technique, namely purposive sampling technique. The number of samples in this study were 31 companies. Descriptive analysis method as well as several types of analysis in this study using SmartPLS software. From this reseach it was concluded that company size has a significant influence on the selection of inventory valuation methods. Meanwhile, inventory intensity and variability of COGS do not have a significant effect on the choice of inventory valuation method.
The Effect of Profitability Ratio, Solvability Ratio, and Liquidity Ratio on Stock Price at Sector Company Consumer Non-Cyclicals Listed in Indonesia Stock Exchange Period 2017-2021 Fadrul, Fadrul; Wijaya, Felix Tirta; Natalia, Anita; Estu, Ahmad Zulkarnain; Novitriansyah, Bob; Hadi, Syukri
International Conference on Business Management and Accounting Vol 2 No 2 (2024): Proceeding of International Conference on Business Management and Accounting (May
Publisher : Institut Bisnis dan Teknologi Pelita Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35145/icobima.v2i2.4380

Abstract

The purpose of this research was to discover, and research the effect of profitability ratio, solvability ratio, and liquidity ratio on stock price at non-cyclical consumer company sectors listed in the Indonesia Stock Exchange period 2017-2021. The sampling technique of this research used purposive sampling, so that the remainder of this sampling research as many as 60 companies of 98 companies. This research is used secondary data. The secondary data usually used of documentation results of the each company. The method used of this research is descriptive analysis test, classic assumption test, model feasibility test, multiple linear regression analysis, and hypothesis test using the application SmartPLS 4. The results of this research are based on the results of the hypothesis test say that profitability ratio and liquidity ratio have a positive and insignificant effect on stock price; and solvency ratio has a negative and significant effect on stock price.
Internal Control of Trade Goods Supply at CV Syntek Auto Pekanbaru Eddy, Pujiono; Diputra, Dharma Okta; Irman, Mimelientesa; Anton; Estu, Ahmad Zulkarnain
Interconnection: An Economic Perspective Horizon Vol. 1 No. 1 (2023): Interconnection: An Economic Perspective Horizon
Publisher : First Ciera Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61230/interconnection.v1i1.8

Abstract

Inventory is one of the most important assets in a trading company. Keeping the inventory from the bad things that may happen then required good internal inventory control. Therefore, the purpose of this study is to determine the application of internal control inventory on the CV. Syntek Auto has been running effectively or not. The type of data used in this study is primary data and secondary data. Primary data is obtained through questionnaires. Secondary data obtained from scientific sources related to the problems studied. This research uses a descriptive analysis method and a sign test. From the result of the research, it is known that the internal control of merchandise inventory covering the control environment, risk interpretation, information and communication, and monitoring have been effective except for the control activities which have not been effective yet.
CAR, NPL, BOPO, and LDR on Profit Growth of BPR Riau Province Period 2015-2019 Estu, Ahmad Zulkarnain; Rahayu, Sri; Irman, Mimelientesa; Anton; Eddy, Pujiono
Interconnection: An Economic Perspective Horizon Vol. 1 No. 1 (2023): Interconnection: An Economic Perspective Horizon
Publisher : First Ciera Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61230/interconnection.v1i1.11

Abstract

The objective of this study is to analyze of capital adequacy ratio, non-performing loan ratio, operating expense to operating income, and loan deposit ratio to profit growth in rural banks in Riau Province for the 2015-2019 financial period. The sampling technique used was the purposive sampling method. The number of samples used in this study was 34 BPRs registered in Riau Province for the financial period 2015-2019. The analysis method used in this research is multiple regression analysis. The results showed that: partially CAR has a positive and insignificant effect on profit growth, partially NPL has a negative and insignificant effect on profit growth, partially BOPO has a negative and insignificant effect on profit growth, and partially LDR has a negative and significant effect on profit growth.
Tax Justice Perceptions on Tax Compliance of WPOP on KPP Pratama Tampan Kota Pekanbaru Estu, Ahmad Zulkarnain; Sella, Tommy; Irman, Mimelientesa; Anton; Eddy, Pujiono
Nexus Synergy: A Business Perspective Vol. 1 No. 1 (2023): Nexus Synergy: A Business Perspective
Publisher : First Ciera Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61230/nexus.v1i1.10

Abstract

The main purpose of this research is to determine the effect of tax justice on tax compliance. Tax justice is the nature (action of treatment) that is not arbitrary or impartial to the applicable tax system. Determination of the sample using the Slovin method. Methods of data analysis are multiple linear regression with SPSS. Independent variables are general fairness, exchange with government, attitude toward taxation of the wealthy, preferred tax rate structure, and self-interest. The dependent variable is Tax Compliance. This research adduces that general justice, government reciprocity, tax rate structure, and personal interest have positive significant, while special provisions have no significant effect on tax compliance.
Financial Report Fraud Determinants (Banking and Insurance Sub-Sector Companies on the Indonesia Stock Exchange 2017-2021) Anton; Fernando, Edison; Estu, Ahmad Zulkarnain; Eddy, Pujiono; Andi
Nexus Synergy: A Business Perspective Vol. 1 No. 1 (2023): Nexus Synergy: A Business Perspective
Publisher : First Ciera Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61230/nexus.v1i1.12

Abstract

The purpose of this research is to examine and analyze financial stability, external pressure, financial targets, personal financial need, the nature of the industry, ineffective monitoring, and rationalization of fraudulent financial statements. The research was conducted on banking and insurance sub-sector companies with annual financial reports for the 2017-2021 period which are listed on the Indonesia Stock Exchange (IDX). The population in this study were all banking and insurance sub-sector companies listed on the Indonesia Stock Exchange. The samples used in this study were 55 companies taken by purposive sampling method. The data analysis technique used is multiple linear regression analysis using Smart PLS software. The results of the study show that financial stability and external pressure have a significant effect on fraudulent financial statements.
Health Level of PT Bank Perkreditan Rakyat Duta Perdana Using CAMELS Method Period 2016-2020 Eddy, Pujiono; Dinda, Meivina; Irman, Mimelientesa; Purnama, Intan; Estu, Ahmad Zulkarnain
Luxury: Landscape of Business Administration Vol. 1 No. 1 (2023): Luxury: Landscape of Business Administration
Publisher : First Ciera Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61230/luxury.v1i1.14

Abstract

This study aims to analyze the health level of the PT. Bank Perkreditan Rakyat (BPR) Duta Perdana Pekanbaru of 2016-2020 period using the CAMELS method. The data analysis technique used logistic regression testing on financial ratios. The value of CAR (Capital Adequacy Ratio) at BPR Duta Perdana Pekanbaru during 2016-2020 was 3.39, namely in the fourth quarter of 2016, it shows the level of health in terms of a low asset adequacy ratio but still meets the minimum requirements of Bank Indonesia regulations. The research shows that the health level assessment using the CAMELS method from PT. Bank Perkreditan Rakyat BPR) Duta Perdana Pekanbaru is in the unhealthy category.
Co-Authors Andi Anton Dinda, Meivina Diputra, Dharma Okta Eddy, Pujiono Fadrul, Fadrul Fernando, Edison Hadi, Syukri Howard, Howard Mimelientesa Irman Natalia, Anita Novitriansyah, Bob Nurazizah, Febi Purnama, Intan Sella, Tommy SRI RAHAYU Wijaya, Felix Tirta