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Pengaruh Kebijakan Modernisasi Perpajakan terhadap Kepatuhan Wajib Pajak Orang Pribadi Andrianus, Wilson; Sandra, Amelia; Esra, Martha Ayerza; Dasawaty, Elis Sondang
REMIK: Riset dan E-Jurnal Manajemen Informatika Komputer Vol. 8 No. 4 (2024): Call for Paper: Volume 8 Nomor 4 Oktober 2024
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/remik.v8i4.14188

Penelitian ini bertujuan untuk menganalisis pengaruh kebijakan modernisasi perpajakan terhadap kepatuhan wajib pajak orang pribadi. Penelitian ini menggunakan data primer dengan metode survei melalui penyebaran kuisioner. Pengambilan sampel menggunakan metode non probability sampling dengan teknik pengambilan sampel menggunakan purposive sampling dan memperoleh sampel 50 responden. Pengujian hipotesis menggunakan uji regresi linear berganda yang diolah menggunakan program SPSS versi 29. Hasil penelitian yang didapat menunjukkan bahwa e-Billing mendapatkan nilai koefisien t sebesar 0,565 < 1,67793 dengan nilai signifikansi 0,288 > 0,05 dan e-Filling mendapatkan nilai koefisien t sebesar 1,974 > 1,67793 dengan nilai signifikansi 0,027 < 0,05. Kesimpulan yang didapat dari hasil penelitian diatas menunjukkan bahwa e-Billing tidak berpengaruh terhadap kepatuhan wajib pajak orang pribadi dan e-Filling berpengaruh terhadap kepatuhan wajib pajak orang pribadi. .

Analysis of the effect of interpersonal communication, teamwork, and work discipline on the performance of outsole employees Esra, Martha Ayerza; Bakar, Armi; Nurlela, Nurlela; Sinambela, Toni; Sandra, Amelia
JPPI (Jurnal Penelitian Pendidikan Indonesia) Vol 10, No 2 (2024): JPPI (Jurnal Penelitian Pendidikan Indonesia)
Publisher : Indonesian Institute for Counseling, Education and Theraphy (IICET)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29210/020242663

This learning aims to analyze the influence of interpersonal communication, Teamwork, and work discipline on the Performance of outsole employees at PT. Multi Self-Creation. This study used a quantitative approach with a population of 50 employees. The method of data collection uses the form of interviews and questionnaires. The data analysis technique used is data analysis used is multiple linear regression analysis and hypothesis testing. The results showed that partial interpersonal communication has a significant effect on employee performance, Teamwork has a substantial impact on employee performance, and work discipline has a significant effect on employee performance. Simultaneously interpersonal communication, Teamwork, and work discipline have a considerable impact on employee performance. It is recommended to improve the Performance of employees in the future, should the leadership of PT. Multi Kreasi Mandiri can: 1) Provide examples to employees to open active and relevant discussions so that Interpersonal Communication can run effectively, 2) Create Teamwork which is better to create a sense of belonging to the company, 3. Improve employee work discipline by controlling the implementation of SOPs continuously.

TOTAL AUDIT REPORT LAG: PENGARUH PROFITABILITAS, LEVERAGE DAN UKURAN PERUSAHAAN Chrystalia, Chrystalia; Apriwenni, Prima; Esra, Martha Ayerza
Jurnal Akuntansi Vol 13 No 2 (2024): Edisi Agustus
Publisher : Lembaga Penelitian dan Pengabdian kepada Masyarakat Institut Bisnis dan Informatika Kwik Kian Gie

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46806/ja.v13i2.1256

Financial statements are one of the primary references for evaluating a company's performance. These reports generally need to be prepared quickly because they are crucial for companies, especially those that are publicly traded. The Indonesia Stock Exchange requires publicly traded companies to provide accurate and timely data and information. The purpose of this research is to determine whether profitability, leverage, and company size have an impact on audit report lag. The sample used in this study consists of companies listed on the Indonesia Stock Exchange from 2020 to 2023. The sampling method applied is purposive sampling method, with several criteria used so as to get a sample of 47 companies with a research period of 4 years. The data analysis technique used is pooling test, descriptive statistical test, classical assumption test, multiple linear regressioin analyst, and hypothesis testing. The test which is processed using the IBM SPSS Statistic 27 application. It can be concluded that there is sufficient evidence that profitability has a negative effect on audit report lag. Leverage has a negative effect on audit report lag, and there is not enough evidence that company size has a positive effect on audit report lag.

Pelatihan Kreasi Konten Menarik dalam Media Sosial bagi Pelaku UMKM di Jakarta Utara Meisyaroh, Siti; Brandinie, Morryessa; Esra, Martha Ayerza; Dasawaty, Elis Sondang
Jurnal Abdimas: Sosial, Bisnis, dan Lingkungan Vol. 2 No. 1 (2024): Oktober 2024 - Maret 2025
Publisher : Institut Bisnis dan Informatika Kwik Kian Gie

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46806/abdimas.v2i1.1358

In the digital era, social media has become an effective marketing tool for Micro, Small and Medium Enterprises (MSMEs) to increase brand awareness, attract customers and encourage sales. Creating interesting and relevant content is very important so that MSMEs can compete and reach a wider target market. This article discusses various strategies for creating effective social media content for MSMEs, including product promotional content, educational, interactive, behind-the-scenes, viral trends, and customer testimonials. By utilizing these various types of content, MSMEs can build audience engagement, increase credibility and strengthen customer loyalty. The success of a content strategy on social media depends on creativity, consistency, and understanding the needs and preferences of the audience.

ANALISIS PENGARUH ASSET GROWTH, RETURN ON ASSETS, DAN DEBT TO EQUITY RATIO TERHADAP DIVIDEND PAYOUT RATIO PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2016-2018 Esra, Martha Ayerza
Jurnal Ilmiah Manajemen & Bisnis Vol 5 No 1 (2020)
Publisher : Universitas Pendidikan Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (376.348 KB)

Berbagai penelitian telah dilakukan mengenai pengaruh asset growth, return on assets, dan debt to equity ratio terhadap dividend payout ratio. Namun hasilnya masih belum konsisten. Teori yang mendasari penelitian ini adalah dividend residual theory, life cycle theory, dan transaction cost theory. Menurut dividend residual theory, perusahaan akan membayar dividen jika tidak memiliki investasi yang menguntungkan. Kemudian menurut life cycle theory, perusahaan pada tahap perumbuhan yang tinggi akan membutuhkan dana internal untuk mendanai pertumbuhan investasinya. Dan menurut transaction cost theory, salah satu faktor dividen tingi adalah rendahnya biaya transaksi dan biaya-biaya lainnya. Sampel dalam penelitian ini adalah perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia (BEI) selama periode 2016-2018. Teknik pengambilan sampel adalah teknik non-probability sampling dengan menggunakan metode purposive sampling. Teknik analisis data menggunakan model regresi linier berganda dengan menggunakan software IBM SPSS Statistic Versi 20. Berdasarkan pengujian yang telah dilakukan, penelitian ini menghasilkan temuan bahwa asset growth berpengaruh negatif dan signifikan terhadap dividend payout ratio, return on assets berpengaruh positif dan signifikan terhadap dividend payout ratio, dan debt to equity ratio tidak berpengaruh signifikan terhadap dividend payout ratio. Kata Kunci : Asset Growth, Return on Assets, Debt to Equity Ratio, Dividend Payout Ratio. Abstract Some researches have been done to investigate the influence of asset growth, return on assets, and debt to equity ratio on dividend payout ratio. But, the results are still not consistent. Dividend residual theory, life cycle theory, and transaction cost theory used in this research. According to dividend residual theory, the firm will pay a dividen if it does not have a profitable investment. Then, according to life cycle theory, the firm at the stage of high growth will need internal fund for funding investment growth. And according transaction cost theory, one of high dividend factor is low transaction cost and another cost. Data samples of this researches are manufacturing companies listed on the Indonesia Stock Exchange from 2016-2018. Sampling technique to be used is the non-probability sampling with using purposive sampling method. Data analysis technique is multiple linear regression model. The data processing is used in this research is software IBM SPSS Statistics Version 20. Based on the research that has been done, The result of this researche that asset growth has a negative and significant effect on dividend payout ratio, return on assets has a positive and significant effect on dividend payout ratio, and debt to equity ratio has a not significant effect on dividend payout ratio. Keywords : Asset Growth, Return on Assets, Debt to Equity Ratio, Dividend Payout Ratio.

PENGARUH INFLASI, SUKU BUNGA, DAN NILAI TUKAR TERHADAP INDEKS HARGA SAHAM GABUNGAN PERIODE 2016 – 2018 Melyani, Irine; Esra, Martha Ayerza
Jurnal Ilmiah Manajemen & Bisnis Vol 6 No 1 (2021)
Publisher : Universitas Pendidikan Nasional

The movement of stock price index is the important indicator for investors to determine whether the investor would sell, buy, or hold shares. The movement of CSPI is affected by several factor like macroeconomy. The purpose of this study was to determine the effect of inflation, interest rate, and exchange rate against CSPI. Theoretically, the effect of inflation, interest rate, and exchange rate is based on efficient market hyphothesis and signalling theory which inflation, interest rate and exchange rate provide signal to investor which affect their decision that cause change to CSPI. The type of data used in this study is secondary data with quantitative approach. The sampling is based on time series data from 2016-2018 using purposive sampling methodso that 36 samples are obtained. This research uses multiple uses multiple regression analysis method using SPSS 2.2. The results of this study indicate that during the period 2016-2018 inflation does not affect CSPI, the interest rate have negative affect on CSPI and exchange rate have positive affect on CSPI. Future research is expected to add another independent variable and extend the time range of the research to obtain ore accurate and comprehensive results. Keywords: Inflation, Interest Rate, Exchange Rate, Composite Stock Price Indonesia

Analysis of the role of financial leverage, good corporate governance, and firm size on profit management Bakar, Armi; Nurlela, Nurlela; Esra, Martha Ayerza; Brastoro, Brastoro; Sandra, Amelia
JPPI (Jurnal Penelitian Pendidikan Indonesia) Vol. 9 No. 4 (2023): JPPI (Jurnal Penelitian Pendidikan Indonesia)
Publisher : Indonesian Institute for Counseling, Education and Theraphy (IICET)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29210/020232422

This study aims to determine the influence of Financial Leverage, Good Corporate Governance, and Firm Size on manufacturing companies listed on the Indonesia Stock Exchange for the 2020 period during the Covid-19 pandemic. This research technique uses purposive sampling, so 25 companies were obtained as research samples. The source of data in this study is secondary data obtained from the www.idx.com and www.invesia.com sites in the form of an annual report (annula report) of manufacturing companies in the consumer goods sector. The model used in the study was cross section regression using data calculation application software, namely Eviews 10.0. The results of this study state that financial leverage does not affect managers in practicing earnings management. This article states that the average company has a safe influence in the sense that the company can pay back the debt used to finance the company's assets, so managers need to be more motivated to practice earnings management. Good Corporate Governance (KPI) does not play a role in Profit Management (DA), meaning that during the COVID-19 pandemic, the Good Corporate Governance implemented did not make managers practice profit management. Company Size (Ln Assets) has a role in Earnings Management (DA); the more significant the company will tend to reduce earnings management practices because large companies are politically more concerned by government agencies than small companies.

Analysis of the effect of interpersonal communication, teamwork, and work discipline on the performance of outsole employees Esra, Martha Ayerza; Bakar, Armi; Nurlela, Nurlela; Sinambela, Toni; Sandra, Amelia
JPPI (Jurnal Penelitian Pendidikan Indonesia) Vol. 10 No. 2 (2024): JPPI (Jurnal Penelitian Pendidikan Indonesia)
Publisher : Indonesian Institute for Counseling, Education and Theraphy (IICET)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29210/020242663

This learning aims to analyze the influence of interpersonal communication, Teamwork, and work discipline on the Performance of outsole employees at PT. Multi Self-Creation. This study used a quantitative approach with a population of 50 employees. The method of data collection uses the form of interviews and questionnaires. The data analysis technique used is data analysis used is multiple linear regression analysis and hypothesis testing. The results showed that partial interpersonal communication has a significant effect on employee performance, Teamwork has a substantial impact on employee performance, and work discipline has a significant effect on employee performance. Simultaneously interpersonal communication, Teamwork, and work discipline have a considerable impact on employee performance. It is recommended to improve the Performance of employees in the future, should the leadership of PT. Multi Kreasi Mandiri can: 1) Provide examples to employees to open active and relevant discussions so that Interpersonal Communication can run effectively, 2) Create Teamwork which is better to create a sense of belonging to the company, 3. Improve employee work discipline by controlling the implementation of SOPs continuously.

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