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All Journal Jurnal Manajemen dan Bisnis (Performa) Journal Of English Language and Education Jurnal Ilmiah Universitas Batanghari Jambi Jurnal Masharif al-Syariah: Jurnal Ekonomi dan Perbankan Syariah Journal of Economic, Bussines and Accounting (COSTING) Journal of Education and Instruction (JOEAI) Alignment: Journal of Administration and Educational Management NUSANTARA : Jurnal Ilmu Pengetahuan Sosial JURNAL LENTERA BISNIS Management Studies and Entrepreneurship Journal (MSEJ) Journal of Management and Bussines (JOMB) Jurnal Cahaya Mandalika International Journal of Business, Law, and Education Jurnal Ekonomi Jurnal Ekonomika: Manajemen, Akuntansi & Perbankan Syari'ah Jurnal Ilmiah MEA (Manajemen, Ekonomi, dan Akuntansi) Jurnal Saintifik International Research Journal of Business Studies
Ronny Buha Sihotang
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Analisis Kecerdasaran Spiritual, Stress Kerja dan Kesehatan Mental Alias Arif Likoi; Prancis Hutabarat; Ronny Sihotang
Journal of Management and Bussines (JOMB) Vol 6 No 2 (2024): Journal of Management and Bussines (JOMB)
Publisher : IPM2KPE

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31539/jomb.v6i2.9285

Abstract

This research aims to examine the relationship between spiritual intelligence and work stress and mental health in the work environment, amidst challenges such as the ongoing pandemic and the threat of global inflation. This study uses questionnaire methods and PLS-SEM analysis to test hypotheses, considering the speculative nature of this research which focuses on estimating key factors that determine mental health. Analysis was carried out with SmartPLS 3.0 software. The research results show that companies need to pay attention to the health of their employees, including mental health, because work stress has been proven to be a significant factor in influencing mental health. However, research finds that spiritual intelligence does not have a significant influence on mental health or work stress. In conclusion, companies must focus more on efforts to reduce work stress to improve employee mental health, because this factor has a significant impact. Meanwhile, spiritual intelligence has not been proven to be influential in this context, so companies can direct their efforts mainly on other aspects that are more relevant to employee mental health. Keywords: Spiritual Intelligence, Mental Health, Work Stress
COMPANY PROFIT GROWTH AND QUICK RATIO ON STOCK PRICE: AN EVIDENCE OF OIL AND GAS COMPANIES IN INDONESIA STOCK EXCHANGE Marbun, Ramlon; Sihotang, Ronny Buha

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Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (74.741 KB) | DOI: 10.31955/mea.v5i3.1535

Abstract

This study analyzes the effect of Company Profit Growth and Quick Ratio on Stock Price on oil and gas companies listed on the Indonesia Stock Exchange. The sample used in this study was 9 companies on 2014-2019, so that 45 research samples were obtained. In this study, Company Profit Growth is measured using the percentage of the profit growth proxy and Stock Price using the percentage of the current stock price and last year stock price. Based on research, simultaneously, Profit Growth and Quick Ratio have a significant effect on Stock Price. While partially the Profit Growth has no relationship on the Stock Price and Quick Ratio has no effect on the Stock Price. Profit Growth and Quick Ratio contributed 3.5% to Stock Price.
PENGARUH BOOK TAX DIFFERENCES, PERENCANAAN PAJAK DAN UKURAN PERUSAHAAN TERHADAP PERSISTENSI LABA (STUDI EMPIRIS PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2017-2020) Situmorang, Priscilla Deborah; Sihotang, Ronny Buha

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Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31955/mea.v5i3.1682

Abstract

Tujuan penelitian melihat adanya pengaruh book tax differences (BTD), perencanaan pajak (TRR) dan ukuran perusahaan (SIZE) terhadap persistensi laba (PRST). Populasi perusahaan manufaktur yang terindeks di Bursa Efek Indonesia periode 2017-2020 yang ditentukan melalui metode purposive sampling sehingga diperoleh jumlah perusahaan sebanyak 55 sampel perusahaan di 4 tahun periode penelitian sehingga jumlah sampel adalah 220. Analisis data dalam bentuk data statistik dengan bantuan aplikasi SPSS 25. Hasil penelitian menunjukkan bahwa BTD, TRR, dan SIZE tidak simultan mempengaruhi persistensi laba. Uji parsial menghasilkan BTD berpengaruh signifikan, sedangkan TRR dan SIZE tidak berpengaruh siginifikan terhadap persistensi laba.
PENGARUH PROFITABILITAS DAN UKURAN PERUSAHAAN TERHADAP PENGHINDARAN PAJAK PADA SUB SEKTOR LOGAM YANG TERDAFTAR DI BEI PADA PERIODE 2019-2022 Irvan Alfredo Pardosi; Ronny Buha Sihotang; Remista Simbolon
JURNAL LENTERA BISNIS Vol. 13 No. 1 (2024): JURNAL LENTERA BISNIS, Januari 2024
Publisher : POLITEKNIK LP3I JAKARTA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34127/jrlab.v13i1.1084

Abstract

Legal efforts made by companies to avoid taxes by reducing the deferred tax burden are called tax avoidance. If tax avoidance activities are carried out according to the rules of the applicable law, it is considered legal by the company. The purpose of this study is to understand and analyze the various benefits of profitability (X1) and business growth (X2) on financial performance (Y) in the Metal Subsector listed on the Indonesia Stock Exchange. The method used in this research is quantitative, and the annual report of the Metal Company for the period 2019-2022 as secondary data. Panel data regression is applied for analysis techniques. The findings of this study explain that profitability produced with ROA and company size produced with SIZE have no significant effect on Tax Avoidance in Metal Companies on the Indonesia Stock Exchange. Keywords: Profitability, Company Size, Tax Avoidance
Kepatuhan Pelaporan SPT Tahunan atas Pemahaman Pajak dan Kualitas Pelayanan Fiskus pada Wajib Pajak Orang Pribadi di KPP Pratama Cileungsi Siagian, Sharon Cristina Tabita; Rinendy, Jhon; Sihotang, Ronny Buha
Management Studies and Entrepreneurship Journal (MSEJ) Vol. 5 No. 2 (2024): Management Studies and Entrepreneurship Journal (MSEJ)
Publisher : Yayasan Pendidikan Riset dan Pengembangan Intelektual (YRPI)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37385/msej.v5i2.4562

Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh pemahaman pajak dan kualitas pelayanan fiskus terhadap kepatuhan pelaporan SPT Tahunan wajib pajak orang pribadi di KPP Pratama Cileungsi. Penelitian dilakukan dengan menggunakan 100 sampel wajib pajak orang pribadi sebagai data primer. Pengumpulan data melalui penyebaran kuesioner menggunakan metode purposive random sampling. Hasil penelitian menunjukkan bahwa pemahaman pajak dan kualitas pelayanan fiskus secara parsial berpengaruh signifikan terhadap kepatuhan wajib pajak orang pribadi di KPP Pratama Cileungsi, secara simultan juga berpengaruh signifikan terhadap kepatuhan pelaporan SPT Tahunan wajib pajak orang pribadi di KPP Pratama Cileungsi.
Pengaruh Pengelolaan Kas Dan Penggunaan Teknologi Informasi Terhadap Kinerja Keuangan Organisasi Nirlaba (Studi Kasus Pada Gereja Masehi Advent Hari Ketujuh Di Indonesia) Budi Dharmadi; Ronny Buha Sihotang; Judith T. Gallena Sinaga
Journal of Economic, Bussines and Accounting (COSTING) Vol 7 No 3 (2024): Journal of Economic, Bussines and Accounting (COSTING)
Publisher : Institut Penelitian Matematika, Komputer, Keperawatan, Pendidikan dan Ekonomi (IPM2KPE)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31539/costing.v7i4.9595

Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh baik secara parsial dan simultan atas pengelolaan kas dengan proksi cash ratio dan penggunaan teknologi informasi dengan proksi public support ratio terhadap operating reserve rasio sebagai proksi dari kinerja keuangan organisasi nirlaba. Penelitian ini merupakan studi kasus pada Gereja Masehi Advent Hari Ketujuh di Indonesia dengan menggunakan pendekatan penelitian deskriptif kuantitatif. Data penelitian menggunakan data sekunder berupa laporan keuangan dari 10 kantor wilayah pelayanan Gereja Masehi Advent Hari Ketujuh di Indonesia Kawasan Barat periode 2011 – 2020. Teknik pengambilan sampel adalah menggunakan non probability, dengan teknik purposive sampling. Dan teknik analisa data yang dilakukan adalah analisa statistik deskriptif, analisa uji asumsi klasik dan analisa regresi berganda dengan menggunakan program SPSS versi 26 sebagai alat pengolahan data. Hasil penelitian menunjukan bahwa cash ratio secara parsial berpengaruh, sedangkan public support tidak berpengaruh terhadap operating reserve ratio sebagai analisa kinerja keuangan organisasi nirlaba, sedangkan secara simultan baik cash ratio dan public support tidak berpengaruh terhadap operating reserve rasio sebagai analisa kinerja keuangan organiasai nirlaba Gereja Masehi Advent Hari Ketujuh di Indonesia pada periode 2011 - 2020. Kata kunci: Pengelolaan Kas, Rasio Kas, Penggunaan Teknologi Informasi, Rasio Dukungan Publik, Kinerja Keuangan, Rasio Cadangan Operasi
Moderating Role of Activa Structure on Bond Prices of Manufacturing Companies on the Indonesia Stock Exchange Tarigan, Rio Adrianus; Sihotang, Ronny Buha; Sitompul, Grace Orlyn
International Journal of Business, Law, and Education Vol. 5 No. 1 (2024): International Journal of Business, Law, and Education
Publisher : IJBLE Scientific Publications Community Inc.

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56442/ijble.v5i1.520

Abstract

The aim of this research is to explore and quantify the interplay among interest rates, inflation, and market risk factors concerning bond prices, with asset structure playing a moderating role. Employing an associative quantitative approach, the study focused on 32 companies that issued bonds on the IDX between 2019 and 2021. A saturated sample technique (Census) was utilized, encompassing all 128 data points (n) from the population. Data analysis employed Moderating Regression Analysis (MRA). The findings indicate that interest rates and inflation individually exert a significant influence on corporate bond prices on the IDX. However, market risk does not demonstrate a significant impact on bond prices individually. Nevertheless, collectively, interest rates, inflation, and market risk jointly affect bond prices. The moderation test results, including the residual test, reveal that asset structure does not moderate the relationship between interest rates, inflation, and market risk on bond prices.
The Mediating Effect of Dividend Policy on Profitability and Market Value Added on Stock Prices in Retail Companies in Indonesia Simbolon, Aditya Jono; Sihotang, Ronny Buha; Malau, Harman
International Journal of Business, Law, and Education Vol. 5 No. 1 (2024): International Journal of Business, Law, and Education
Publisher : IJBLE Scientific Publications Community Inc.

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56442/ijble.v5i1.523

Abstract

The purpose of this study was first to examine the simultaneous and partial effects of Profitability (ROE) and Market Value Added (MVA) on stock prices in Retail companies listed on the IDX. Second to examine the mediating effect of dividend policy (DPR) between Profitability (ROE) and Market Value Added (MVA) on stock prices in Retail companies on the Indonesia Stock Exchange. This research approach is quantitative which is associative in nature. The population used for this study were retail companies listed on the IDX in the 2019-2022 period totaling 13 companies. The sample technique uses a census technique where all companies are used as research samples so that 4 consecutive years of observation data are obtained with a total of 52 data observations. The data analysis technique uses Oldineray Least Square multiple linear regression andPath Analysis by conducting partial (t test) and simultaneous (F test) tests. The results of this study prove that in the first model partially profitability (ROE) has a significant effect on dividend policy (DPR), while Market Value Added (MVA) has no significant effect on dividend policy (DPR). The results of simultaneous testing prove that ROE and MVA simultaneously have a significant effect on dividend policy (DPR). The research results in the second model partially profitability (ROE) has no significant effect on stock prices, while Market Value Added (MVA) has a significant effect on stock prices. The results of simultaneous testing prove that ROE and MVA simultaneously have a significant effect on stock prices. The results of the third model in path analysis testing can be proven that dividend policy (DPR) is able to mediate the relationship between profitability (ROE) and stock prices. Dividend policy (DPR) is not able to mediate the relationship of Market Value Added (MVA) to stock prices.
The Moderating Role BOPO of CAR, NPL, NIM and LDR on Banking Stock Returns on the Indonesian Stock Exchange Siagian, Sri Haryati; Sihotang, Ronny Buha; Rinendy, Jhon
International Journal of Business, Law, and Education Vol. 5 No. 1 (2024): International Journal of Business, Law, and Education
Publisher : IJBLE Scientific Publications Community Inc.

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56442/ijble.v5i1.525

Abstract

This research aims to determine and prove the partial and simultaneous influence of Capital Adequency Ratio (CAR), Non Performing Loans (NPL), Net Interest Margin (NIM), Loan to Deposit Ratio (LDR), Operating Costs Operating Income (BOPO) on Stock returns. The second objective is to prove whether BOPO moderates the relationship between Capital Adequency Ratio (CAR), Non Performing Loan (NPL), Net Interest Margin (NIM), Loan to Deposit Ratio (LDR) and Operating Costs and Operating Income (BOPO) on stock returns. This research uses an associative quantitative approach model, namely research to test the influence of the independent variable on the dependent variable. The population used in this research was 43 banks that were included and registered on the IDX for the 2018-2022 period. The sampling technique used uses the Purposive Sampling technique, namely that samples are taken based on certain criteria so that 20 banks are obtained with an observation period of 5 years so that 100 observation data are obtained. The data analysis technique uses Moderating regression where data analysis will use residual testing. Hypothesis testing uses the t test, F test and residual test. The results of this research prove that CAR, NIM, LDR partially have no effect on stock returns. The NPL and BOPO variables partially influence stock returns. Based on the simultaneous test, it can be concluded that the variables CAR, NPL, NIM, LDR and BOPO simultaneously have a significant effect on stock returns. The residual test results show that BOPO does not moderate the relationship between CAR, LDR, NIM and NPL on the Return variable.
Mediating Role of Dividend Policy on the Effect of Profitability, Company Size, and Capital Structure on the Value of Manufacturing Companies in the Indonesia Stock Exchange Simanjuntak, Yuliana Efriani Kristianingsih; Sihotang, Ronny Buha; Hutabarat, Francis
International Journal of Business, Law, and Education Vol. 5 No. 1 (2024): International Journal of Business, Law, and Education
Publisher : IJBLE Scientific Publications Community Inc.

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56442/ijble.v5i1.552

Abstract

This study aims to analyze and prove (1) the effect of Profitability, company size, and capital structure partially and simultaneously on the value of Manufacturing companies on the IDX. The problem in manufacturing companies is that there is still an uneven distribution of dividends, which can affect company value. The population of this study were all manufacturing companies on the IDX using purposive sampling technique, namely sample withdrawal based on specific criteria. This type of research is quantitative descriptive research, which aims to describe or describe the properties (characteristics) of a situation or research object, carried out through quantitative data collection and analysis and statistical testing. This research test tool uses multiple linear regression models, such as the t-test and F-test. The results of this study prove that Profitability, company size, capital structure, and dividend policy simultaneously affect the value of manufacturing companies on the IDX. Partial test results prove that company size and capital structure affect the value of manufacturing companies on the IDX, while profitability and dividend policy do not affect the value of manufacturing companies on the IDX. The results of path analysis testing prove that Profitability through dividend policy affects firm value. Company size through dividend policy does not affect firm value. Capital structure through dividend policy does not affect firm value.
Co-Authors Alias Arif Likoi Amos Saptari Marnala Angel Maria Grace Budi Dharmadi Charlyne Sterly Warouw Francis Hutabarat Harlyn L. Siagian Harman Malau Hendrianto Imelda Surbakti Irene Yuliana Sitompul Irvan Alfredo Pardosi Jhon Rinendy Judith Tagal Gallena Sinaga Kingstone Tamba Lesdon Bakkara Marbun, Ramlon Polman Sagala Prancis Hutabarat Priscilla Deborah Situmorang Puspitasari, Gladys Beatrice Angelia Ramlon Marbun Remista Simbolon Rumiris Rumiris Russel Richard Michael Frans Siagian, Sharon Cristina Tabita Siagian, Sri Haryati Simanjuntak, Yuliana Efriani Kristianingsih Simbolon, Aditya Jono Situmorang, Priscilla Deborah Tarigan, Rio Adrianus Tri Nugroho Suwandi Zebedeus, Zenyka Viedeyona Zenyka Viedeyona Zebedeus