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All Journal Jurnal Ilmu Manajemen (JIM) Jesya (Jurnal Ekonomi dan Ekonomi Syariah) Journal of Information System, Applied, Management, Accounting and Research Jurnal Akuntansi & Perpajakan Jayakarta Jurnal Manajemen dan Bisnis Jayakarta Jurnal STEI Ekonomi Tridharmadimas: Jurnal Pengabdian Kepada Masyarakat Jayakarta International Journal of Informatics, Economics, Management and Science

Saprudin Saprudin

Sekolah Tinggi Ilmu Ekonomi Jayakarta

Author-ID : 2426167

Biochemistry, Genetics & Molecular Biology Chemistry Computer Science & IT Decision Sciences, Operations Research & Management Earth & Planetary Sciences Economics, Econometrics & Finance Electrical & Electronics Engineering Energy Library & Information Science Materials Science & Nanotechnology Mathematics Neuroscience Physics Social Sciences

Published : 29 Documents Claim Missing Document

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PENGARUH MODAL SAHAM DAN UTANG TERHADAP PROFITABILITAS PERUSAHAAN KOSMETIK DAN KEPERLUAN RUMAH TANGGA DI BURSA EFEK INDONESIA PERIODE 2016-2018 Anggun Lianata Sari; Saprudin Saprudin; Sita Dewi
Jurnal Manajemen dan Bisnis Jayakarta Vol 2 No 1 (2020): Vol. 02 No. 01 Juli 2020
Publisher : Sekolah Tinggi Ilmu Ekonomi Jayakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53825/jmbjayakarta.v2i1.33

Perusahaan kosmetik dan keperluan rumah tangga mempunyai peranan penting dalam kehidupan manusia. Kosmetik dan keperluan rumah tangga merupakan kebutuhan yang penting bagi masyarakat modern. Tujuan penelitian ini adalah untuk menggetahui apakah ada pengaruh signifikan dari Modal Saham, Utang terhadap Profitabilitas. Populasi dalam penelitian ini adalah 4 Perusahaan Kosmetik dan Keperluan Rumah Tangga di Bursa Efek Indonesia periode 2016-2018. Teknik analisis data menggunakan analisis regresi linear berganda pada program SPSS 20.0. Hasil penelitian ini menjelaskan bahwa Modal Saham dan Utang mempunyai pengaruh yang signifikan terhadap Profitabilitas, dapat dilihat dari hasil analisis linear berganda.

Pengaruh Pengetahuan Perpajakan dan Sanksi Pajak Terhadap Kepatuhan Wajib Pajak UMKM Di Jakarta Saprudin saprudin; Riyanto Wujarso; Rina Dameria Napitupulu
Jurnal Ekonomi Vol 29 No 02 (2020): [Jurnal STEI Ekonomi - JEMI] Vol. 29 No. 02 (Desember - 2020)
Publisher : Bagian Pengelolaan Jurnal dan Penerbitan - Sekolah Tinggi Ilmu Ekonomi Indonesia (BPJP - STIE)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36406/jemi.v29i2.322

Indonesia's national development is mostly financed by state revenues from the tax sector, so that taxpayer compliance in fulfilling their tax obligations is very important. On the other hand, the growth of micro, small and medium enterprises is quite rapid so they need attention and guidance so that they become obedient taxpayers. This study focuses on seeing how the influence of knowledge of taxation and tax sanctions on taxpayer compliance of small and medium micro business actors in the Special Capital Region of Jakarta. This research was conducted by distributing questionnaires to MSME business actors who met the criteria, while the sample was taken randomly. From the 60 respondents of MSME business actors who were obtained by researchers, then the data was carried out by various data tests such as validity and reliability tests before processing the data through classical assumption tests and regression tests with the help of SPSS. The results of this study indicate that tax knowledge has an effect on taxpayer compliance, tax sanctions also have a significant effect on taxpayer compliance. Likewise, knowledge of taxation and tax sanctions together has a significant effect on taxpayer compliance of micro, small and medium enterprises. Thus, according to researchers, the government and other related parties need to provide a lot of socialization and tax training to MSME business actors, this is also because it is suspected that many new MSME business actors do not really understand the tax provisions for their business. So it is hoped that the mandatory tax compliance of MSME actors will increase and in the end will also increase state revenues to finance development.

Pengaruh Pajak Tangguhan dan Tax To Book Ratio Terhadap Kinerja Keuangan Perusahaan Industri Sub Sektor Makanan dan Minuman Yang Terdaftar di BEI Tahun 2015-2019 Saprudin Saprudin; Elisabet Kristianti; Glory Koeswardhana
Jurnal Ekonomi Vol 30 No 01 (2021): [Jurnal STEI Ekonomi - JEMI] Vol. 30 No. 01 (Juni - 2021)
Publisher : Bagian Pengelolaan Jurnal dan Penerbitan - Sekolah Tinggi Ilmu Ekonomi Indonesia (BPJP - STIE)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36406/jemi.v30i01.401

This study was conducted to determine the effect of deferred tax on financial performance, the effect of tax to book ratio on financial performance and the effect of deferred tax and tax to book ratio simultaneously on financial performance. The variables studied were deferred tax and tax to book ratio as independent variables and financial performance as the dependent variable. The type of research used is using quantitative methods, statistical testing used is multiple linear regression and technical data analysis using classical assumption test. The data collection technique used is library method and documentation method. Furthermore, the sampling technique used was using purposive sampling technique on food and beverage industry companies listed on the Indonesia Stock Exchange in 2015 – 2019. The sample in this study was 25 with 5 companies reporting annual financial reports in a row. in the form of income statements and cash flow statements. The data in this study used the SPSS Version 20 program. The results showed that partially deferred tax had an effect on financial performance. While the tax to book ratio has a significant effect on financial performance. The results of the study simultaneously show that deferred tax and tax to book ratio have a significant effect on financial performance.

Kegiatan Pengabdian Kepada Masyarakat (Pkm) Donor Darah Di Lingkungan STIE Jayakarta Adrian Adrian; Oktavia Marpaung; Maralus Samosir; Riyanto Wujarso; Saprudin Saprudin
TRIDHARMADIMAS: Jurnal Pengabdian Kepada Masyarakat Jayakarta Vol 2 No 1 (2022): PKM-TRIDHARMADIMAS (July 2022)
Publisher : Sekolah Tinggi Manajemen Informatika dan Komputer Jayakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52362/tridharmadimas.v2i1.809

Donor darah merupakan kegiatan menyumbangkan darah, baik untuk kebutuhan darah pengganti maupun sebagai pendonor secara langsung, yang memiliki fungsi penting didalam berbagai pelayanan kesehatan. Angka kematian akibat dari tidak tersedianya cadangan darah pada negara berkembang relatif tinggi. Menurut World Health Orgaization sekitar 108 juta unit darah yang disumbangkan dikumpulkan secara global setiap tahunnya, sekitar 50% dikumpulkan di negara-negara berpenghasilan tinggi yaitu lebih dari 20% dari populasi dunia. Pada masa pandemi Covid-19 terjadi penurunan pasokan darah sebesar 54% yang sebelumnya dalam sehari dapat terkumpul sebanyak 1100 kantong darah, namun pada masa ini hanya 300 – 400 kantong perharinya. Kegiatan donor darah ini adalah kerjasama STIE Jayakarta dan PMI DKI Jakarta, dalam rangka memberikan edukasi dan berpartisipasi dalam penyumbangan darah. Peserta yang terdaftar sejumlah 61 peserta dengan jumlah peserta dari mahasiswa (38 orang, 62%), dosen, alumni, umum (23 orang, 38%)

Analysis of sales return and economic order quantity to assess turn of goods inventory Saprudin Saprudin; Sita Dewi; Tiara Hana Pratiwi
International Journal of Informatics, Economics, Management and Science (IJIEMS) Vol 1 No 1 (2022): IJIEMS (January 2022)
Publisher : Sekolah Tinggi Manajemen Informatika dan Komputer Jayakarta

Significant developments in the manufacturing and household consumption industries form the background of this study. Analyzing the impact of sales return, EOQ (Economic Order Quantity) on the turnover of goods is the aim of this study. This study takes the sample of PT Informa Furnishing - Kota Kasablanka Mall, through financial statement data and related reports from 2015 to 2018, as well as interviews with company management. The results of this study illustrate that sales return also affects inventory turnover, Economic Order Quantity can also affect inventory turnover through the accuracy of the number of purchases of goods. Thus the management needs to maintain the quality of goods so that sales return can be minimized and must maintain the ideal amount of purchase of goods so that inventory is well maintained, and inventory turnover runs quickly.

The effect of service quality and quality of savings products on customer satisfaction at islamic banks in Indonesia bekasi branch office 2 Umi Kulsum; Risa Bhinekawati; Saprudin Saprudin
International Journal of Informatics, Economics, Management and Science (IJIEMS) Vol 1 No 2 (2022): IJIEMS (August 2022)
Publisher : Sekolah Tinggi Manajemen Informatika dan Komputer Jayakarta

The purpose of this study was to find out whether there is an influence between service quality and the quality of savings products partially on customer satisfaction at Bank Syariah Indonesia. The second objective is to determine whether there is an effect between the quality of service and the quality of savings products simultaneously on customer satisfaction at Bank Syariah Indonesia. The results of the study indicate that there is an effect of service quality and the quality of savings products partially or simultaneously on customer satisfaction at Bank Syariah Indonesia. The quality of service in this study affects customer satisfaction and the quality of savings products does not affect customer satisfaction.

Analisis Sumber dan Alokasi Pembiayaan UMKM dalam Pandangan Fiqih Muamalah Risa Bhinekawati; Siti Nurhalimah Tussa’diyah; Saprudin Saprudin
Jesya (Jurnal Ekonomi dan Ekonomi Syariah) Vol 6 No 2 (2023): Article Research Volume 6 Number 2, Juni 2023
Publisher : LPPM Sekolah Tinggi Ilmu Ekonomi Al-Washliyah Sibolga

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36778/jesya.v6i2.1120

Artikel ini menganalisis sejauh mana suatu UMKM yang bergerak di bidang kebersihan, mendapatkan sumber pembiayaan dan mengalokasikan pembiayaannya dari sudut pandang fiqih muamalah. Penelitian ini menggunakan metode kualitatif deskriptif dengan pendekatan studi kasus. Metode pengumpulan data pada penelitian ini menggunakan observasi, wawancara, dan dokumentasi. Hasil penelitian ini menunjukan bahwa 1) sumber pembiayaan pada UMKM tersebut berasal dari para pemegang saham, perbankan dan juga supplier; 2) dalam implementasi sumber pembiayaannya, untuk modal investasi awal hanya menggunakan dana dari para pemegang saham, untuk modal kerja bersumber dari supplier dan juga pinjaman kartu kredit perbankan sedangkan untuk modal operasional bersumber dari keuntungan bersih yang dikumulatifkan setiap minggu dan bulannya; 3) hasil tinjauan fiqih muamalah menunjukan bahwa sumber dan alokasi pembiayaan yang dilakukan UMKM tersebut diperkirakan adanya unsur riba dikarenakan masih menggunakan akun dan kartu kredit dari bank konvensional, namun diperlukan penelitian lebih lanjut karena perusahaan hanya menggunakan akun dan kartu kredit untuk alat transaksi. Adapun untuk unsur maisir dan gharar tidak ditemukan dalam sumber maupun implementasi pembiayaan UMKM tersebut. Hasil penelitian ini dapat dipergunakan oleh para pelaku UMKM dalam menganalisa implementasi pembiayaan yang telah mereka pergunakan, apakah sudah sesuai dengan kaidah fiqih muamalah.

ANALISIS PENERAPAN PERHITUNGAN, PENYETORAN DAN PELAPORAN PAJAK PERTAMBAHAN NILAI (PPN) PADA PT. ARKSTARINDO ARTHA MAKMUR Rati Naila Romana; Timbul Simangunsong; Saprudin Saprudin
Jurnal Akuntansi dan Perpajakan Jayakarta Vol 4 No 2 (2023): Vol. 04 No. 02 Januari 2023
Publisher : Sekolah Tinggi Ilmu Ekonomi Jayakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53825/japjayakarta.v4i2.158

This study aims to determine whether the application of the calculation, deposit and reporting of Value Added Tax (VAT) at PT. Arkstarindo Artha Makmur by adjusting Tax Law No. 42 of 2009. Data collection methods used are Observation Studies, Interview Studies, and Documentation Studies. The data analysis method used is descriptive qualitative and quantitative analysis. The results of the research show that the implementation, calculation and reporting of VAT by PT. Arkstarindo Artha Makmur cannot be said to be effective and efficient due to several inhibiting factors in the collection of VAT on Taxable Goods and Services. The company has issued an electronic Tax Invoice, performed calculations from the Tax Imposition Basis, deposited and reported Periodic VAT SPT. Company. Application of VAT calculation, deposit and reporting by PT. Arkstarindo Artha Makmur has not been effective due to differences in implementation between consumers and companies.

Good Corporate Governance, Free Cash Flow, dan Leverage terhadap Earning Management dengan Kualitas Audit sebagai Variabel Moderasi Rico Nur Ilham; Debi Eka Putri; Irada Sinta; Liper Siregar; Saprudin Saprudin
Jurnal Ilmu Manajemen Vol 10 No 4 (2022)
Publisher : UNESA In Collaboration With APSMBI (Aliansi Program Studi dan Bisnis Indonesia)

This study examines the effect of good corporate governance, free cash flow, and leverage on earnings management with audit quality as a moderating variable in mining companies listed on the Indonesia Stock Exchange from 2015 to 2019. This study used secondary data from financial statements of mining companies on the Indonesia Stock Exchange accessed at www.idx.co.id. The data analysis method used was multiple linear regression methods with the help of Eviews. The results show that good corporate governance, free cash flow, and audit quality have an insignificant effect on earnings management, and leverage significantly adversely affects earnings management. The results also show that audit quality is a variable that can moderate the relationship between good corporate governance and earnings management but cannot moderate the relationship between free cash flow and earning management and leverage with earnings management. Companies must continue to manage the company well in order to achieve company goals

Co-Authors Adrian, Adrian Akhmad Syafiudin Anggieta Dwi Astuti Anggun Lianata Sari Anton Zulkarnain Sianipar Arie Marthin Parulian Napitupulu Ariska Noviyanti Arno Sebastian Bhinekawati, Risa Debi Eka Putri Elisabet Kristianti Gery Efendi Glory Koeswardhana Hendri Setyawan Irada Sinta Liper Siregar Maralus Samosir Maya Mustika Nel Hazrah Nurita Nurita Oktavia Marpaung Qurotul Aini Rati Naila Romana Rico Nur Ilham Rina Dameria Napitupulu Riyanto Wujarso Riyanto Wujarso Sita Dewi Siti Nurhalimah Tussa’diyah Sumartini Abdul Latif Tiara Hana Pratiwi Timbul Simangunsong Tiur Nurlini Wenang Tobing Tiyas Rahayuningsih Umi Kulsum Violita Kusdiartini Zulhalim, Zulhalim

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