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Journal : EKONOMIA

PENGARUH NILAI TUKAR RUPIAH, INFLASI DAN THE FED TERHADAP INDEKS HARGA SAHAM GABUNGAN DI BURSA EFEK INDONESIA PERIODE 2014-2018 Andi Indrawati3, Bellinus Chandra Feta1 Robin Jonathan2
EKONOMIA Vol 10, No 1 (2021)
Publisher : EKONOMIA

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The purpose of this study is to find out how the influence of independent and dependent variable simultaneously and partially.The analytical tool used in this research is Descriptive Statistics Analysis, Classical Assumptions Test which includes: Normality Test, Linearity Test, Multicollinearity Test, Autocorrelation Test, Heteroscedasticity Test, Multiple Linear Regression Analysis, and Goodness of Fit.The results of the study are: 1) Exchange Rate has a negative and partially significant effect on the CSPI. 2) Inflation has a negative and not significant effect partially on the CSPI. 3) The Fed has a positive and partially significant effect on the CSPI. 4) Exchange Rate, Inflation and the Fed have a significant effect on the CSPI.The conclusions of this research hypothesis are: 1) Exchange Rate has a negative and significant influence partially on CSPI on the Indonesia Stock Exchange (BEI) in the 2014-2018. This means that changes in the Rupiah Exchange Rate have a significant negative effect on CSPI. 2) The results of this study indicate that the inflation has a positive and not significant effect partially on CSPI on the Indonesia Stock Exchange (BEI) in the 2014-2018. It means that inflation fluctuation do not have a significant negative effect on CSPI  3) The results of this study indicate that the Fed has a positive and partially significant effect on CSPI on the Indonesia Stock Exchange (BEI) in the 2014-2018. The Fed fluctuation has a significant positive effect on CSPI. 4). The results of this study indicate that Exchange Rate, Inflation and the Fed simultaneously have a significant positive effect on CSPI on the Indonesia Stock Exchange in the 2014-2018.
Pengaruh Faktor-Faktor Internal Perusahaan Terhadap Earning Per Share Perusahaan Sub Sektor Otomotif Di BEI Periode 2014-2018 Andi Indrawati3, Muhammad Nur1 Robin jonathan 2
EKONOMIA Vol 10, No 3 (2021)
Publisher : EKONOMIA

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This study was conducted to determine the effect of the current ratio, debt to asset ratio, total assets turno ver, company size, and sales growth to earnings per share in the automotive sub-sector companies listed on the Indonesia Stock Exchange for the period 2014-2018, both partially and simultaneous.The analysis used is multiple linear regression, where the normality test, multicollinearity test, heteroscedasticity test, autocorrelation test, and hypothesis testing in the form of t test and F test.Based on the results of the analysis, the results show that the current ratio, debt to asset ratio, and company size partially do not significantly influence earnings per share in the automotive sub-sector companies listed on the Indonesia Stock Exchange for the period 2014-2018. Meanwhile, the total assets turn over and sales growth partially have a significant effect on earnings per share in the automotive sub-sector companies listed on the Indonesia Stock Exchange in the period 2014-2018.Simultaneously, the current ratio, debt to asset ratio, total assets turnover, company size, and sales growth significantly influence earnings per share in the automotive sub-sector companies listed on the Indonesia Stock Exchange for the period 2014-2018
ANALISIS KINERJA KEUANGAN PADA PADA PT. SURYA BIRU MURNI ACCETYLENE SAMARINDA Andi Indrawati3, Dwi Putri Purwasri Sukamto H. Eddy Soegiarto K
EKONOMIA Vol 9, No 1 (2020)
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Dwi Putri Purwasri Sukamto: Analisis Kinerja Keuangan Pada PT. Surya Biru Murni Accetylene Samarinda.The company is always trying to improve the company's financial performance in order to get a profit or profit, in 2015 the company generated a profit of Rp. 6,819,373,114,- while in 2016 experienced a profit loss of Rp. 5,666,497,170,- which was caused by Indonesia's macro economy at the time of decline, and in 2017 it increased by Rp. 7.473496.132,-.    The purpose of doing research is to determine the company's financial performance at PT. Surya Biru Murni Accetylene Samarinda in the period of 2015-2017 in terms of Financial Ratios namely Liquidity, Solvency, and Profitability.The data analysis technique used is financial ratio analysis in terms of Liquidity (Current ratio), Solvency (Debt to Equity Ratio), Profitability (Return On Investment).The results of financial performance research at PT. Surya Biru Murni Accetylene Samarinda as measured by the Current ratio for the 2015-2016 period has decreased in performance and in the 2016-2017 period it has also decreased in performance. However, the company is still able to pay off the company's debt. Performance as measured by the Debt to Equity Ratio for the 2015-2016 period has increased and for the 2016-2017 period it has decreased. This company has not been able to manage existing finances and shows that the company's capital cannot be sufficient to guarantee the debt given by creditors so that the company is in a bad condition. Furthermore, in the 2015-2017 period it experienced an increase, as measured by Return On Investment in the 2015-2016 period, an increase in performance and in the 2016-2017 period also improved performance so that the company can be said to be in a good position.
Analisis Perhitungan Pembagian Sisa Hasil Usaha (SHU) Anggota Pada Koperasi Simpan Pinjam Sentosa Samarinda Periode 2016-2017 Andi Indrawati3, Melita Yuliati Mardiana 2,
EKONOMIA Vol 10, No 2 (2021)
Publisher : EKONOMIA

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Analisis Perhitungan Pembagian Sisa Hasil Usaha (SHU) Anggota Pada Koperasi Simpan Pinjam Sentosa Samarinda Periode 2016-2017, under guidance of Ms. Mardiana as mentor  I and Ms. Andi Indrawati as mentors II.Indonesian continues to development. Cooperatives have a role in weak economic development aims to prioritize the welfare of members by distributing each remaining result of operations (SHU). The greater the member transactions the greater the remaining results of the business (SHU) to be received by the memberThe purpose achieved from this research is to analyze the distribution of residual income result of members business at Koperasi Simpan Pinjam Sentosa Samarinda Period 2016-2017.In order to be elaborated an analysis by using the rule of Undang-Undang Republic Indonesia 1945 Number 25 about Pengkoperasian article 45 which reads about (SHU) in accordance or not with that run by Koperasi Simpan Pinjam Sentosa Samarinda and hypothesis testing. The hyphotesis is accepted because the share of the business result (SHU) of members of the 2017 period increased from 2016.Koperasi Simpan Pinjam Sentosa Samarinda have financial reports such as balanced sheet reports, cash flows and calculation of cooperative funding details for one book years. The lending and borrowing effect to income of Koperasi Simpan Pinjam Sentosa Samarinda is influenced by the participating storage dividen by 40% and the business particapation deviden by 60%. The conclusion of the content of this thesis is the rest of the business results (SHU) members of the period of 2017 increased compared to 2016. In 2016 the cooperative obtained the rest of the business (SHU) of Rp. 19,350,000 then divided from 40% storage participation of Rp. 7,740,000 and divided from 60% business participation of Rp. 11,610,000. Meanwhile, in 2017 the cooperative obtained the remaining operating income (SHU) of members of Rp. 20,250,000 is then divided from the participation of 40% deposit amounting to Rp 8,100,000 and divided by 60% business participation of Rp. 12,150,000.
ANALISIS PERHITUNGAN, PEMOTONGAN DAN PENYETORAN PAJAK PENGHASILAN PASAL 21 ATAS TAMBAHAN PENGHASILAN PEGAWAI NEGERI SIPIL PADA DINAS KESEHATAN KABUPATEN KUTAI TIMUR Andi Indrawati 3, Safaruddin, Mardiana 2
EKONOMIA Vol 10, No 1 (2021)
Publisher : EKONOMIA

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This research aims to analiyse the calculation, cuts and deposits of income tax article 21 for the additional incame og civil servants conduted by the Treasurer of the Health Office of East Kutai District accordance with regulation of the Minister of Finance No. 262/PMK. 03/2010.The research methods to be used consist of several elements, including types of data collection, details of the required data and data collection techniques to analyse and test the hypothesis expressed above it is necessary to analyze the tax withholding rate and its application based on regulation of the Minister of Finance No. 262/PMK. 03/2010.The results of this research are based on regulation of the Minister of Finance No. 262/PMK. 03/2010 from the data that has been analyzed that additional income is included in any other remuneration under any name that becomes the expense  of the APBD subject to income tac of article 21 shall be final.
Analisis Efektivitas Penggunaan E-Filing Bagi Wajib Pajak Pribadi dalam Pelaporan PPh Pasal 21 pada Karyawan PT Tirta Mahakam Andi Indrawati3, Cindi Afriyani1, Titin Ruliana2,
EKONOMIA Vol 10, No 2 (2021)
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The purpose of this research is to know and analyze the effectiveness of the use of e-filing for personal taxpayers in reporting Pph article 21 to employees of PT. Tirta Mahakam. In accordance with the objectives of this study, the subject matter put forward "Is the use of e-filing for personal taxpayers in the reporting  of Pph Article 21 Tax at PT Tirta Mahakam effective" "Theory basis used is a theoretical basis concerning the effectiveness  of using e-filing and reporting of Pph 21 to employees of PT. Tirta Mahakam. Based on these main problems, the following hypothesis is proposed: ‘The use of e-filing for personal taxpayers in reporting Pph 21 taxes for employees of PT. Tirta Mahakam is considered ineffective based on the effectiveness assessment criteria ''.Based on the results of the analysis previously stated, it can be seen that the effectiveness of using e-filing in tax reporting Pph 21 for employees of PT. Tirta Mahakam has been running quite well, this is evidenced by the results of the analysis which got a relative value of 79% on the effectiveness measurement criteria which is categorized as "effective". Even though there are still some employees who do not understand the e-filing system, the awareness of taxpayers to report the Annual Tax Return and the lack of the KPP Pratama to provide more active socialization so that employees understand e-filing and its benefits
Co-Authors A, Radita Dwi Abd.Gafur Abdan, Muhammad Abdul Manap Abdur Rahman Hakim Abriani Ach. Shobri Achmad Fauzi Achmad Rifai RC, Achmad Achmad Wahidy, Achmad Adam, Mardiana Aditya Santoso, Aditya Advendi Kristiyandaru Afriani, Neli Agnari, Theola Rabbi Agung Pratama Agung Putra Agustina, Oni Ahmad Badawi, Ahmad Ahmad Mashudi Ahmad Thib Raya Ahmad Yani Ahmad Zain Sarnoto Alhadi Yan Putra Alyani, Dianah F. Amalia, Afni Aisyah Amelia, Imel Amidawati, Hisnah Amin, Saifuddin Aminullah, Moh Amri, Miftachul Ana Utami Fatoni Andi Arif Setiawan, Andi Arif Andi Fitriani Djollong Andi Jiba Rifai Bassaleng Andi Resky Baharuddin Andi Tabrani Rasyid Andika Aprilianto, Andika andini, ghinaputri Andre Fahrul Rosy ANDRI KURNIAWAN Andriani Lubis Ani Nur Fauziah, Ani Nur Anis Nur Azizah, Anis Nur Annisa Nuraisyah Annas Apriansyah, Rizki Apritya, Desty Apriyanti, Nita Aradea, Riswan Ardiansyah Putra Ari Hayati Ari Nasir Syahputra Aritama, Randi Arni Irawaty Djais, Arni Irawaty Artanti, Aisha Asdar Gani, Asdar Asih Rahayu Asmi, Syifa Ramadhani Atira, Nur Audry Bunga Natasya Aulia Aura Yusmaputri Auradian Marta badar, Rahayu Badrun, Asnawia Bagus Uda Palgunadi, Bagus Uda Bahari, Natasha Putri Bambang Setiawan Baso Intang Sappaile, Baso Intang Bawamenewi, Arozatulo Bayu Purbha Sakti Budi Utomo Budianingsih, Budianingsih Burhanuddin Butudoka, Zubair Cahyono, Eka Putra Candra Satria Irawan, Risky Candra, Adhitya Yoppy Ro Chitra imelda Choirunnisa, Zen A. Chrisna Yuda Hartato Dahniar Damayanti Masduki Darwis Dasmin Sidu Destiniar Destiniar Destiniar, Destiniar Destiniar, Destiniar Dewi Ayu Setiawati Dewi, Indra Dewi, Ismira Diana Pujiningsih Dila, Irna Dina Mayadiana Suwarma Dinda Rahmayani Dirja, Bayu Tirta Diva Aditiya Tahir Djulianra, Dzaky Sabrina Dwi Cahyo Kartiko Dwi Muhammad Riski Dwi Priyanto Dwi Wulan Dari Eddy, Syaiful Edi Waluyo EFENDI Efriyanti, Rochma Eka Puji Safitri Eka Samsul Maarif Eka Selvi Handayani, Eka Selvi Eka Sri Yusmartini Eko Widodo Eppang, Yudiarsi Eriyanti, Eka Erna Kadrianti Euis Eti Rohaeti Exsan Adde F, Nadia Della Faipri Selegi, Susanti Fajar Fadillahsyah, Muhammad Falatul Bukhori, Ido Atu Fauzan Rasyid Adhari Febuar, Vebriesca Salwadini Ferry Faisal, Ferry Firza Mufti Aulia Fithriati Fitra Fajar Ananta Fitri A Sabil Fitri Wibowo Fitri, Dwi Fitri, Novi Aryani Fitriani, Yessi Gabriela Talasari S Gilang Eko Prasetya, Gilang Eko Ginting, Dafid Guilin, Xie Gunardi Hadad Alwi Salamun Hafid Hakim, Abdur Rahman Halim, Fahmi Abdul Halima, Halima Halimursyadah Hamdani, Muchammad Hapsawati Taan Harianto, Salam Harti Astuti Haruna, Dewi Mastika Hasan, Muridha Haskas, Yasir Haslianti Haslianti, Haslianti Heldayani, Eni Herinda Mardin Hidayah, Atinia Hidayat, Elsy Junilia Hidrawati, Hidrawati I Ketut Suada Ibnu Malikil Ulum Ibnu Sina Idrawahyuni Ika Ilahi, Rizki Ilfanda, Findi Ince Rahmat Ramadhan Indianto Irfandi Irfandi Irfandi Irfandi Irfandi, Irfandi Irmayani Irwan Dani Syahputra Januar Alpahluzie Jauwiyah Jayawarsa, A.A. Ketut junianto, mahmud Kadir, Adriani Kaiman, Kaiman Karina, Mila Khadijah Thahir Muda, Khadijah Thahir Khaerul Khaerul Khaerunnisa Khairunnisa Khalikussabir, Khalikussabir Kharismadewi, Dian Khoiruddin Bashori Kurniawati, Emilia Kushariyadi Kushariyadi Kusumarini, Euis Lainufar, Putri Aulia Lee, Jung Won Lengam, Rino Leniwati, Leniwati Leonard, Franita Lidwan, Nanang Lilik Swarnata Angga Buana Lisana, Rotudiah Hayu Lubis, Zurlina Lucky Nugroho Lulut Indrianingrum LUTHFIA Luthfiah M. Naufal Dzaky Immamughni Alwasi Madamang, Irfan Mahyudin Barni Makduani, Rivai Maliah, Maliah Malintang, Jimmy Martiman Suazisiwa Sarumaha Marwan, Benaya Aushaf Razan Putra Megawati Nur, Dian Mehri Hubbi Apmarja Melani Agustina Miftahul Huda Mila Hasanah Moh. Maliki Mohamad Ikbal Z. Abd. Wahid Mohammad Sirojul Umam Mudji, Era Hari Muhammad Adam, Muhammad Muhammad Arif Daulay Muhammad Dahlan Muhammad Fadel Hiola Muhammad Fajri Muhammad Hasbi Muhammad Luthfi Muhammad Rizky Firdaus Muhammad Subakti Muji Rahayu Mujito Mujito, Mujito Mulia Hakam Muliana, Muliana Muliana, Muliana Mulyadi Mulyadi Mulyadi Mulyadi Mumu Muzayyin Maq Mushawwir, Ahmad Mustamin, Siti Walidah Mustangin Mustangin Mustaqim, Adzkia Nurfajrina Mustaqim, Hijrah Rijal Mutia Fonna Mutmainna Putri Delin Muttalib, Yuges Saputri Muttiarni Nabila Nabila Kamila Nabilawati, Hijrah Nafisah, Binti Nur Nahdliyah Nurul Aini Nahrowi, Moh. Nashiruddin Pilo Nasir, Iyan Anugrah Nasril, Nasril Nawawi, Haris Nazwa Zahralova Nefi Darmayanti Nelly Fitriani, Nelly Ni Kadek Ari Astuti Nini Rahmawati Nirwana Sari Devy Nofianti, Liza Novi Handayani Novita Sari, Fitri Nur Atika Nur Enggelita Nur Indah Sari Nur Khofifah Nur, Syeck Jabal Nuraini Nurhaifa Idris Nurhasanah Waruwu Nurhayani H. Muhiddin Nurhayati Nurhayati Nurliana Nurmayanti Nurverawati, Rini Nurwidiani Oktaviani, Wafiq Paryontri, Ramon Ananda Pasaribu, Sartika Pasca, Cindy Swara Patima, Nurul Patimah, Anessa Pausta Yugianus Perwito, Perwito Phalevi, Jefri Reza Puan Maharani Pujianto Pujianto Puspita, Yenny PUTRI , CANTIKA MAHARANI Putri, Andini Dwi Putri, Dwi Melinda Putri, Febrianti Dwi Putri, Sitti Zakiyyah Qolby, Mutiara Nur Raehana, Syarifa Rahadatul Aisyi Rafillah Rahmadani, Kurniati Rahmaniar, Reina Puspita Rahmatia Rahmawati, Nurlaili Rahmawati, Upa Rahmayani, Dinda Rakhmawati, Sri Ramadhani Utami Dewi Ramadhani, Atikah Dhiya Ramadhani, Ulfa Reski Adi Rini Yusmarti Riska Nanda Rismayantini, Rismayantini Rita Fajar Hidayati Rizka Aditya Robiansyah, Muhammad Rohmalina, Rohmalina Rohmatillah Rosmawati Rosmawati Rosmayati Rosmiaty Arifin Rusnita Rusnita Rusnita, Rusnita S, Nadia Juniarti S.Pd. M Kes I Ketut Sudiana . Saadah, Dedeh Sa’dyah, Nur Anna C Said Siregar, Yulia Rahmayanti Saigantha, Akbar Iwayan Sair, Alian Sam Hermansyah Samudra MB, Sandy Alun Sangkala, Nur Rahmah Saputra, Deddy Rahmat Saputra Rahmat Saputri, Nur Endah Sari, Nikmata Sari, Rycha Kuwara Sarifuddin Saryadi Saryadi Seftia, Bella Tasha Septiyani Hamid Bohari Shinta Esabella Shoffan Fatkhulloh Silfy Maidianti Sintia, Sintia Siswanto, Lindung Siti Maesaroh Siti Patonah Sitti Rahma Harahap Sjafaraenan Sjafaraenan, Sjafaraenan Sofwan Indarjo Sofya, Nora Dery Sopian sopian Sri Oktawati, Sri Sri Sulistyorini, Sri Sri Tuti Rahmawati SRI WARDANI Suaidah Lubis Subagyo, Wawan Hari Sudiyatama, Andi Farid Sudiyo Suharsono Suharsono Sukma, Risa Oktiari Sulfiati Sumayanti, Vivi Supiaty Supriadi Yusuf Supriyanto Supriyanto Surisma AL, Andi Suryani Suryani Susanti Faipri Selegi Suwarjoyowirayatno, Suwarjoyowirayatno Syahril Ardi Syamsul Bahcri Syuhada, Dahlia Tamimi, Nadil Tanzimah Tanzimah, Tanzimah Tasmin, Masdari Tharam, Medi Yuwono Thomas Djunaedi Tobang, Prajayanti Yusuf Tri, Ririn Gumay Ufiyah Ramlah Usman, Rusmadi Wahidy, Ahmad Wahyu Hidayat Wahyu S, Novita WAHYUNI Wahyuningsih, Valentina Waliadin Wardana, Ardhan Kusuma Wardhani, Lailia Dwi Kusuma Wardiah, Dessy Wati Arif, Rifda NurHikmah Wati, Dila Wibisono, Freshinta Jellia Wibowo, Tito Parta Wicahyani, Sri Widhowati, Dyah Wijiyanto Williyanto, Septian Wisnu Sunarto Wiwik Handayani Wulandani, Nur Wulandari, Sylvie Yan, Alhadi Yasmine Azzahara, Salma Yulianis Yulianis Yulianti Yusal, Yulianti Yuliastiani Siregar Yunani, Retina Yunisa Farasiscaraya Aesia Yunita Samalembang Yunita Wulan Sari Yunus, Reski Yusrini Islamiah Yurida Yusmita Hawari Yusnindar Yusnindar Yuszda K Salimi Zahrotunnisa Noviriyanti Zainul Hakim Zamri, Rohasnita Zulfitriah Masiming Zuraidah Harahap Zuraini, Intan