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All Journal Journal of Economic, Bussines and Accounting (COSTING) Jurnal Ilmiah Ekonomi Global Masa Kini Jurnal Review Pendidikan dan Pengajaran (JRPP) Jurnal EK dan BI Community Development Journal: Jurnal Pengabdian Masyarakat Jurnal Ilmu Sosial, Manajemen, Akuntansi dan Bisnis International Journal of Community Service & Engagement International Journal of Marketing and Human Resource Research Ekonomica Sharia: Jurnal Pemikiran dan Pengembangan Ekonomi Syariah ProBisnis : Jurnal Manajemen Journal of Economics and Management Scienties Journal of Accounting and Taxation Jurnal Ekonomi, Manajemen, Akuntansi
Aris Munandar
Universitas Indo Global Mandiri
Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Health Professions Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Library & Information Science Public Health Social Sciences Other

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Factors Affecting Chicken Livestock Business Income in Lubuk Linggau City Dita Melandari; Aris Munandar; Vhika Meiriasari
International Journal of Community Service & Engagement Vol. 3 No. 1 (2022)
Publisher : Training & Research Institute - Jeramba Ilmu Sukses

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47747/ijcse.v3i1.649

Abstract

This research aims to analyze the amount of independent chicken business income and the factors that affect the income of independent chicken farming. This study analyzed 5 independent chicken breeders in Lubuk Linggau City which is a chicken production center. The data was collected by the survey method and analyzed using multiple linear regression. The findings of this research identified that the amount of chicken ownership, education, labor, production costs, and selling price had a positive effect on the income of independent chicken breeders in Lubuk Linggau City. While farmers' age and experience did not have a positive effect on their income. The results show the correlation coefficient test (R) obtained a value of 0.82, which means the relationship between independent variables and income is 82.1% and the rest is influenced by other variables not included in this study. This research is useful for independent chicken breeders to consider the amount of chicken ownership, education, labor, production costs, and selling price because they have a positive effect on income.
Faktor-Faktor Mempengaruhi Profitabilitas Bank di Bursa Efek Indonesia Awinda Juliantri Krismonika; Aris Munandar; Vhika Meiriasari
Jurnal Ilmu Sosial, Manajemen, Akuntansi dan Bisnis Vol. 2 No. 2 (2021): Jurnal Ilmu Sosial, Manajemen, Akuntansi & Bisnis
Publisher : Training & Research Institute - Jeramba Ilmu Sukses

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47747/jismab.v2i2.414

Abstract

This study aims to analyze the effect of cash flow from operating activities, loan to deposit ratio, non-performing loans, and return on assets on net interest margins in banks listed on the Indonesia Stock Exchange in 2015-2019. Data is obtained from the IDX website for the 2015- 2019 period for financial service companies listed on the Indonesia Stock Exchange in the 2013-2017 periods. The data were analyzed using multiple regression methods which were processed using Eviews. The results of the investigation indicates that partially each cash flow from operating activities, loan to deposit ratio, and non-performing loans has a significant and negative effect on the net interest margin. Furthermore, return on assets has a significant and positive effect on net interest margin. Simultaneously, operating cash flow, loan to deposit ratio, and non-performing loan, return on assets have a significant and positive effect on Net Interest Margin. This study provides information to companies in the financial sector to pay attention to operating activity cash flow factors, loan to deposit ratios, and non-performing because these factors affect the net interest margin
Village Fund Allocation Management Accountability in Kebur Village, West Merapi District, Lahat Regency Okta Via Andriani; Lukita Tripermata; Aris Munandar
International Journal of Community Service & Engagement Vol. 3 No. 4 (2022)
Publisher : Training & Research Institute - Jeramba Ilmu Sukses

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47747/ijcse.v3i4.942

Abstract

This study aims to help solve the problems contained in the management of village fund allocations in Kebur Village. This research was conducted related to the accountability and development of village fund allocations in 2017-2019 in Kebur Village, West Merapi District, Lahat Regency. This research uses descriptive qualitative analysis method with data collection techniques used are observation, literature study, and documentation. The data analysis technique used in this study is to perform the data condensation process, data presentation, and conclusion. The results of this study indicate that the accountability and development of village fund allocations in 2017-2019 are quite good but not for each year because there are still many shortcomings in Kebur Village but technically and administratively are good, but still have to get guidance from the district government and district government.
The Effect of Internal Control, Compensation Appropriateness, and Organisational Ethical Culture on Accounting Fraud at PT Mahkota Global Perkasa Adelia Gita Cahyani; Lili Syafitri; Aris Munandar
ProBisnis : Jurnal Manajemen Vol. 14 No. 2 (2023): April: Management Science
Publisher : Lembaga Riset, Publikasi dan Konsultasi JONHARIONO

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Abstract

This study aims to analyze the effect of internal control, appropriateness of compensation and organizational ethical culture on accounting fraud at PT Mahkota Global Perkasa, Bukit Kecil sub-district, Palembang city, South Sumatra. The objects in this study were all 42 employees of PT Mahkota Global Perkasa. The analysis technique used is multiple linear analysis which is processed using the help of the Statistical Product and Service Solution (SPSS) computer program version 26. Based on the results of the research and the hypothesis shows that there is an effect of internal control, appropriateness of compensation, and organizational ethical culture on accounting fraud at PT Mahkota Global Perkasa
The Effect of Cost of Goods Manufactured, Sales Promotion, and Selling Price on Net Profit at MSMEs in Ilir Barat I Palembang District Dinda Shellamitha; RM. Rum Hendramin; Aris Munandar
ProBisnis : Jurnal Manajemen Vol. 14 No. 2 (2023): April: Management Science
Publisher : Lembaga Riset, Publikasi dan Konsultasi JONHARIONO

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Abstract

The purpose of this study was to determine whether the cost of production, sales promotion, and selling price affect net income. The independent variables used in this analysis are the cost of production, sales promotion and selling price. Then there is also the dependent variable, namely net income. The type of research used is survey research with a quantitative approach originating from primary data. This research uses some micro, small and medium enterprises in Ilir Barat I District, Palembang as the sample. Samples were carried out using the slovin formula technique with a tolerance of 10%. Data collection was carried out by observation and questionnaires distributed directly to micro, small and medium enterprises as many as 96 respondents. The results of the study show that the results of simultaneous testing can be seen that Fcount > Ftable, so it can be concluded that the cost of production (X1), sales promotion (X2), and selling price (X3) have an effect on net profit (Y).
Analisis Komparatif PP Nomor 55 Tahun 2022 Terhadap Uu Nomor 7 Tahun 2021 (Studi Kasus Pada PT. Raflesia Energi Utama) Aris Munandar; Harsi Romli; Havis Aravik
Ekonomica Sharia: Jurnal Pemikiran dan Pengembangan Ekonomi Syariah Vol 9 No 1 (2023): Jurnal Ekonomica Sharia : Jurnal Pemikiran dan Pengembangan Ekonomi Syariah - Agu
Publisher : Sekolah Tinggi Ekonomi dan Bisnis Syariah (STEBIS) Indo Global Mandiri Palembang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36908/esha.v9i1.908

Abstract

Penelitian ini bertujuan untuk menganalisis secara komparatif perhitungan pajak penghasilan dengan menggunakan UU Pajak Penghasilan dan PP No 55 Tahun 2022, dengan harapan hasil komparasi tersebut dapat dijadikan sebagai keputusan dalam menghemat pembayaran pajak. Hasil penelitian menunjukan bahwa dengan menggunakan UU Pajak Penghasilan jumlah pajak terhutang lebih rendah yakni sebesar Rp. 4.142.484 dibandingkan dengan menggunakan PP No 55 Tahun 2022 yang sebesar Rp. 14.681.262. Dengan demikian maka dapat disimpulkan bahwa perhitungan menggunakan UU Pajak Penghasilan dapat menghemat pajak sebesar Rp. Rp. 10.538.778 sehingga pajak yang masih harus dibayar untuk tahun 2022 hanya sebesar Rp. 285.368 setelah mengkreditkan PPh pasal 23 yang sebesar Rp. 3.857.116.
The Influence of Economic Fundamentals on The Company’s Financial Performance, Implications for Stock Returns in The Oil and Gas Mining Sub-Sector Located on The Indonesia Stock Exchange (BEI) In 2016-2021 M Aldi Zikri aldi; Rum Hendarmin; Aris Munandar
ProBisnis : Jurnal Manajemen Vol. 14 No. 3 (2023): June: Management Science
Publisher : Lembaga Riset, Publikasi dan Konsultasi JONHARIONO

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Abstract

This study aims to determine how the influence of financial performance on the company's implications on stock returns. This study uses 9 companies that have been listed on the Index Stock Exchange (IDX) from 2016 to 2021 for 5 years. The statistical method used in this study is Eviews 10. The results show that the economic fundamentals are seen from interest rates, ROA, and ROE, on stock returns. Determination of the sample in this study using a purposive sampling method. Based on the analysis of the results of the research, the Economic Fundamental Variable (X) has a significant effect on stock returns. Variable Return on Equity (Z1) has no significant effect on stock returns. The stock return variable (Z2) has a significant effect on stock returns. The coefficient of determination from the results of the research is that the Adjusted R Square (R2) number is 0.310850 or 31.08%. The results of this statistical calculation mean that the ability of the independent variable to explain the variation in the change in the dependent variable is 31.08%, while the remaining 68.92% (100% - 31.08%) is influenced by other factors outside the research variables.
Analysis of Factors Causing Bad Debts and Efforts to Overcome and Resolve Bad Debts Septiandra Loviriani; Lili Syafitri; Aris Munandar
ProBisnis : Jurnal Manajemen Vol. 14 No. 3 (2023): June: Management Science
Publisher : Lembaga Riset, Publikasi dan Konsultasi JONHARIONO

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Abstract

CV. Jakaharta Palembang is a distributor company of household supplies which in its business activities sells products, such as: stella, hit, mitu, glue mouse stamp elephant, fogo, proclin, carrera sponge and others. The payment system for purchasing goods at CV. Jakaharta Palembang can be done in cash or credit. The existence of a credit system sale gives rise to accounts receivable and bad debts. The purpose of this study was to determine the factors that cause bad debts and efforts to overcome and resolve bad debts at CV. Jakaharta Palembang. The following are the results of research on the factors that cause bad debts at CV Jakaharta Palembang from internal and external parties. From internal parties, such as: not yet implementing a payment system in installments or in installments, not yet applied grouping based on the age of accounts receivable and weak collection techniques. While external factors, such as: bad character, declining financial conditions and failure of the business they operate. Efforts to overcome bad debts that have been made by CV. Jakaharta Palembang by visiting the store, finding solutions and making a warning letter. While the efforts to resolve bad debts that have been made by CV. Jakaharta Palembang by rescheduling and reconditioning. For future research, it is suggested that in order to reduce bad debts above 3% at CV. Jakaharta Palembang, it can be done by applying payments in installments, hiring debcollectors and providing discounts who want to pay off their debts
Analisis Faktor-Faktor Penyebab Piutang Tak Tertagih dan Upaya Penanggulangan serta Penyelesaian Piutang Tak Tertagih Septiandra Loviriani; Lili Syafitri; Aris Munandar
Journal of Economics and Management Scienties Volume 5 No. 4, September 2023
Publisher : SAFE-Network

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37034/jems.v5i4.26

Abstract

CV. Jakaharta Palembang is a household equipment distributor company which in its business activities sells products, such as: stella, hit, mitu, elephant stamp mouse glue, fogo, proclin, carrera sponge and others. The payment system for purchasing goods at CV. Jakarta Palembang can be done in cash or credit. The sale of a credit system will result in receivables and uncollectible accounts. As for the purpose of this study is to determine the factors that cause uncollectible accounts and efforts to overcome and settle uncollectible accounts at CV. Jakarta, Palembang. The following are the results of research on the factors that cause uncollectible accounts at CV. Jakarta Palembang comes from internal parties and external parties. From internal parties, such as: not yet implementing a payment system in installments or in installments, grouping based on age of receivables and weak collection techniques have not been applied. While external factors, such as: bad character, declining financial conditions and failure of the business they operate. Efforts to deal with uncollectible accounts that have been carried out by CV. Jakaharta Palembang by visiting shops, looking for solutions and writing warning letters. While efforts to settle uncollectible accounts that have been carried out by CV. Jakaharta Palembang by rescheduling and reconditioning. For future research it is suggested to be able to reduce uncollectible accounts above 3% on CV. Jakaharta Palembang, can be done by implementing payment in installments, employing a debcollector and giving a discount to pay off the receivables
PENGARUH E-BILLING, E-FILING, DAN E-SPT TERHADAP KEPATUHAN WAJIB PAJAK (STUDI KASUS KPP PRATAMA PALEMBANG ILIR TIMUR) Adin Dana Rira; Reny Aziatul Pebriani; Aris Munandar
Jurnal Review Pendidikan dan Pengajaran Vol. 7 No. 2 (2024): Volume 7 No. 2 Tahun 2024
Publisher : LPPM Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/jrpp.v7i2.26585

Abstract

Tujuan dari penelitian ini adalah menganalisis pengaruh E-Billing, E-Filing dan E-SPT terhadap kepatuhan wajib pajak. Penelitian ini dilakukan pada wajib pajak orang pribadi yang terdaftar diKPP Pratama Palembang Ilir Timur. Populasi dalam penelitian ini adalah wajib pajak orang pribadi yang terdaftar diKPP Pratama Palembang Ilir Timur. Sampel yang dipakai sebanyak 100 responden. Data yang diperoleh dari kuesioner yang disebar lansung kepada responden. Penelitian ini menunjukan bahwa (1) penerapan sistem E-Billing tidak berpengaruh terhadap kepatuhan wajib pajak; (2) penerapan sistem E-Filing berpengaruh terhadap kepatuhan wajib pajak dan (3) penerapan E-SPT berpengaruh dan bersignifikansi terhadap kepatuhan wajib pajak.
Co-Authors Adelia Gita Cahyani Adin Dana Rira Aga Saputra Ahmad Ardiansyah Aliyas Pikal Angel Serra Monia Aravik, Havis Asmawati Asmawati Awinda Juliantri Krismonika Ayu Rizki Yuliani Della Angely Br Saragih Dinda Shellamitha Dini Anggraini Dita Melandari Emilia Gustini Endy Agustiam Endy Agustian Febby Natallita Harsi Romli Indah Permata Sari Indriyani Indriyani Kiki Aitulloh Laras Dwirati Lesi Hertati Lili Syafitri M Aldi Zikri aldi M Daffa Kurnia Ramadhan Muhammad Alfarizi Nabilah Sajidah Hasna Okta Olivia Okta Via Andriani Pramaesty Adinda Puja Desti Putri R.M. Rum Hendarmin Reny Aziatul Pebriani RM. Rum Hendramin Rum Hendarmin Septiandra Loviriani Tripermata, Lukita Venny Anggarda Calvin Vhika Meiriasari Widya Oktaviani Winie Sapita Yo Vira Towi Yulistia Dwi Sefira Yunanda Misrawati