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All Journal Jurnal Pendidikan Ekonomi (JUPE) Spektrum Hukum STUDI PELAKSANAAN SELFMEDICATION PADA PENDERITA DIARE BERDASARKAN TINGKAT PENGETAHUAN MASYARAKAT PESISIR KECAMATAN SOROPIA KABUPATEN KONAWE Sinomika Journal: Publikasi Ilmiah Bidang Ekonomi dan Akuntansi Journal of International Conference Proceedings
Jasmine, Jasmine
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Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Health Professions Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Public Health

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PENGARUH ECONOMIC VALUE ADDED (EVA), RETURN ON ASSET (ROA) DAN TOTAL ARUS KAS TERHADAP PRICE BOOK VALUE (PBV) PADA PERUSAHAAN PROPERTY, REAL ESTATE DAN KONSTRUKSI YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2011-2016 Jasmine, Jasmine; Rukmana Sari, Ike; Govandy Lie Jaya, Leo; Suwandy, Suwandy
Aksara Public Vol 2 No 4 (2018): Desember (2018)
Publisher : EDUTECH CONSULTANT

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Abstract

Researcher used quantitative research approach. The kind of this study is causality relationship and explanation. Population of the study consist of 65 Property, Real Estate and construction companies on registered at Indonesia stock exchange (BEI). Sampling of this study were amount 186 of financial statement come from Property, Real Estate and Construction companies registered at Indonesia Stock Exchange on the year of 2011-2016. Colleting data technique is documentation study. Analysis uses multiple linear programming model. The study result’s shows that Economic Value Added (EVA) partially no effect and not significant to Price Book Value (PBV) on property, real estate and construction companies registered at Indonesia Stock Exchange (BEI) on the year 2011-2016. Return on Asset (ROA) partially effects and significant to Price Book Value (PBV) on property, real estate and construction companies registerd at Indonesia Stock Exchange (BEI) on the year tahun 2011-2016. Total Cash Flow partially effects and significant to Price Book Value (PBV) on property, real estate and construction companies registered on Indonesia Stock Exchange (BEI) on the year 2011-2016. Economic Value Added (EVA), Return on Asset (ROA) and total cash flow simultaneously effects and significant to Price Book Value (PBV) on property, real estate and construction companies registered at Indonesia Stock Exchange (BEI) on the year 2011-2016.
STATUS HAK WARIS ANAK DALAM PERKAWINAN CAMPURAN Febriansyah, Andhika; Jasmine, Jasmine
Jurnal Spektrum Hukum PMIH UNTAG Semarang Vol 19, No 1 (2022): SPEKTRUM HUKUM
Publisher : PMIH Untag Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35973/sh.v19i1.2178

Abstract

Perkawinan ialah suatu hal yang mulia karena di dalamnya terdapat ikatan yang sangat kuat dan yang dimana suatu ikatan itu merupakan perjanjian seorang lelaki dan perempuan untuk membangun suatu keluarga. Perkawinan dapat dilakukan dengan siapa saja, termasuk dengan Warga Negara Indonesia maupun dengan sesama warga negara asing. Perkawinan yang berbeda kewarganegaraan ini lah yang disebut sebagai perkawinan campuran. Berbagai permasalahan akan muncul dalam perkawinan campuran, salah satunya mengenai status kewarganegaraan sang anak dan masalah yang berhubungan dengan hak waris anak dalam hak milik atas tanah. Dari artikel ini dapat disimpulkan bahwa anak akan mempunyai status kewarganegaraan ganda pada saat lahir dan harus memilih kewarganegaraan saat usia 18 tahun. Status hak waris atas hak milik tanah akan tetap melekat pada anak dengan syarat anak tersebut memilih kewarganegaraan Indonesia. Artikel ini dibuat dengan menggunakan informasi dari artikel, jurnal, dan buku yang sudah ada atau disebut dengan penelitian kepustakaan. Harapan dari artikel ini akan memberikan pengetahuan mengenai status kewarganegaraan anak dan status hak milik atas tanah dari hak waris anak hasil perkawinan campuran.
Dampak Struktur Kepemilikan dan Karakteristik Dewan Direksi Terhadap Strategi Penghindaran Pajak Susanto, Androni; Serly, Serly; Jasmine, Jasmine
Jurnal Pendidikan Ekonomi (JUPE) Vol. 12 No. 1 (2024)
Publisher : Universitas Negeri Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26740/jupe.v12n1.p73-84

Abstract

The aim of the research is to determine the influence of ownership structure and characteristics of the board of directors on tax avoidance strategies in manufacturing sector companies listed on the BEI in 2018-2022. Tax avoidance calculations are represented by ETR and CFETR. Based on the criteria, there are 767 data observations for ETR and 717 data for CFETR. Comparative causal research is used to determine each relationship. Data is processed to formulate hypotheses using descriptive methods and regression methods. The research conclusion is that institutional ownership and board size have a negative effect and foreign ownership has a positive effect on tax avoidance. Meanwhile, managerial ownership, board independence and board meeting frequency have no influence on tax avoidance.
Solvency Analysis of PT Aneka Tambang Tbk. Before and During the Covid-19 Pandemic Suryaningsum, Sri; Pamungkas, Noto; Jasmine, Jasmine; Harleyngton, Carlo
Journal of International Conference Proceedings Vol 6, No 6 (2023): 2023 WIMAYA Yogyakarta Proceeding
Publisher : AIBPM Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32535/jicp.v6i6.2772

Abstract

This study aims to analyze the increase or decrease in the solvency ability of PT Aneka Tambang Tbk. This research is important to know the impact of the Covid-19 pandemic. The solvency ability of this study was measured by the Debt to Assets Ratio (DAR), Debt to Equity Ratio (DER), and Long Term Debt to Equity Ratio (LTDER). This research is included in a descriptive study with secondary data in the form of company financial statements for 2017-2021 which were obtained by literature and documentation studies. The analytical technique used in this research is a comparative descriptive analysis between years and also compares the average achievements of the industry. The results showed that there was an increase in  the compny's solvency ability during the Covid-19 pandemic when compared to the value of the DAR, DER, and LTDER ratios before the Covid-19 pandemic, this indicates that the Company is able to improve financial performance in the midst of a pandemic which has been considered the cause occurrence of a financial crisis. In addition, referring to the industry average, the company's DAR value is poor because it is above the average, while the DER and LTDER values are classified as good because they are below the industry average. The results of this study are expected to be developed by further researchers and used as consideration for related parties.
Solvency Analysis of PT Aneka Tambang Tbk. Before and During the Covid-19 Pandemic Suryaningsum, Sri; Pamungkas, Noto; Jasmine, Jasmine; Harleyngton, Carlo
Journal of International Conference Proceedings Vol 6, No 6 (2023): 2023 WIMAYA Yogyakarta Proceeding
Publisher : AIBPM Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32535/jicp.v6i6.2772

Abstract

This study aims to analyze the increase or decrease in the solvency ability of PT Aneka Tambang Tbk. This research is important to know the impact of the Covid-19 pandemic. The solvency ability of this study was measured by the Debt to Assets Ratio (DAR), Debt to Equity Ratio (DER), and Long Term Debt to Equity Ratio (LTDER). This research is included in a descriptive study with secondary data in the form of company financial statements for 2017-2021 which were obtained by literature and documentation studies. The analytical technique used in this research is a comparative descriptive analysis between years and also compares the average achievements of the industry. The results showed that there was an increase in  the compny's solvency ability during the Covid-19 pandemic when compared to the value of the DAR, DER, and LTDER ratios before the Covid-19 pandemic, this indicates that the Company is able to improve financial performance in the midst of a pandemic which has been considered the cause occurrence of a financial crisis. In addition, referring to the industry average, the company's DAR value is poor because it is above the average, while the DER and LTDER values are classified as good because they are below the industry average. The results of this study are expected to be developed by further researchers and used as consideration for related parties.
Dampak Penerapan Masalah Audit Utama di Indonesia Ariadi, Deni; Jasmine, Jasmine; Oktavia, Veronica
SINOMIKA Journal: Publikasi Ilmiah Bidang Ekonomi dan Akuntansi Vol. 1 No. 5 (2023)
Publisher : CV. Lafadz Jaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/sinomika.v1i5.556

Abstract

Disclosure of the value of the main audit issues or also called Key Audit Matters (KAM) is determined from the quality of audit information. This study aims to provide an understanding of the main audit issues so as to obtain communicative value. The research was carried out with the publication of the Draft Auditing Standard Exposure (SA) regarding the adoption of ISA 701 containing on Communicating Main Audit Matters in the Independent Auditor's Report. This study examines whether ISA 701 issued by the International Auditing and Assurance Standards Board is able to influence the auditor's decision. Research also provides information related to what is the cause of the decrease in the communicative value of disclosing major audit issues. The results of the study indicate that there is support for the implementation of SA 701 which is planned in Indonesia because this is related to an increase in the communicative value of the auditor's report. The research will be useful in preparing for the implementation of SA 701 for auditors and report users in interpreting disclosures from KAM which will support the implementation of SA 701 in Indonesia.
Dampak Penerapan Masalah Audit Utama di Indonesia Ariadi, Deni; Jasmine, Jasmine; Oktavia, Veronica
SINOMIKA Journal: Publikasi Ilmiah Bidang Ekonomi dan Akuntansi Vol. 1 No. 5 (2023)
Publisher : CV. Lafadz Jaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/sinomika.v1i5.641

Abstract

Disclosure of the value of the main audit issues or also called Key Audit Matters (KAM) is determined from the quality of audit information, this study aims to provide an understanding of the main audit issues so as to obtain communicative value. The research was carried out with the publication of the Draft Auditing Standard Exposure (SA) regarding the adoption of ISA 701 containing on Communicating Main Audit Matters in the Independent Auditor's Report. This study examines whether ISA 701 issued by the International Auditing and Assurance Standards Board is able to influence the auditor's decision. Research also provides information related to what is the cause of the decrease in the communicative value of disclosing major audit issues. The results of the study indicate that there is support for the implementation of SA 701 which is planned in Indonesia because this is related to an increase in the communicative value of the auditor's report. The research will be useful in preparing for the implementation of SA 701 for auditors and report users in interpreting disclosures from KAM which will support the implementation of SA 701 in Indonesia.
Co-Authors Ariadi, Deni Febriansyah, Andhika Govandy Lie Jaya, Leo Harleyngton, Carlo Noto Pamungkas, Noto Oktavia, Veronica Rukmana Sari, Ike Serly, Serly Sri Suryaningsum Susanto, Androni Suwandy Suwandy