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All Journal Jurnal Akuntansi : Kajian Ilmiah Akuntansi (JAK) Syntax Literate: Jurnal Ilmiah Indonesia Kompartemen : Jurnal Ilmiah Akuntansi Inovator : Jurnal Manajemen Neraca Keuangan : Jurnal Ilmiah Akuntansi dan Keuangan Journal on Education Accounting Global Journal JURMA : Jurnal Program Mahasiswa Kreatif eCo-Fin Jurnal Ekonomika Dan Bisnis Jurnal Harmoni: Jurnal Akuntansi dan Keuangan Manager : Jurnal Ilmu manajemen
N. A. Rumiasih
Universitas Ibn Khaldun Bogor
Humanities Computer Science & IT Economics, Econometrics & Finance Education Environmental Science Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Public Health Social Sciences Other

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Journal : Jurnal Ekonomika Dan Bisnis

 1 
Pengaruh Modal Kerja dan Liabilitas Terhadap Earning Per Share Pada Perusahaan Semen yang Terdaftar di BEI Periode 2018-2022 Maudy Diana Putri; Hurriyaturrohman, Hurriyaturrohman; Rumiasih, N.A.
Jurnal Ekonomika Dan Bisnis (JEBS) Vol. 4 No. 5 (2024): September - Oktober
Publisher : CV. ITTC INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47233/jebs.v4i5.2068

Abstract

This study aims to investigate the influence of Working Capital and Liabilities on Earnings Per Share (EPS) both partially and simultaneously. It employs a quantitative research approach. The population consists of companies in the cement sub-sector listed on the Indonesia Stock Exchange (BEI) from 2018 to 2022, totaling 6 companies. Purposive sampling was utilized to select the sample based on specific criteria, resulting in 3 companies with a market capitalization exceeding 10 trillion IDR being chosen. Data were sourced from the financial reports of each company published on the website www.idx.co.id. Data analysis was conducted using multiple regression analysis methods. The study was tested using SPSS software version 26. The results indicate that both Working Capital and Liabilities collectively influence Earnings Per Share in cement companies listed on the BEI from 2018 to 2022. Partially, Working Capital significantly affects Earnings Per Share, whereas Liabilities do not have a significant impact on Earnings Per Share.
Pengaruh Pengetahuan Perpajakan, Tarif Pajak dan Sanksi Pajak Terhadap Kepatuhan Wajib Pajak UMKM di Kecamatan Ciomas Ramadhany, Tsaltsa Putri; Rumiasih, N.A; Yudiana, Yudiana
Jurnal Ekonomika Dan Bisnis (JEBS) Vol. 4 No. 5 (2024): September - Oktober
Publisher : CV. ITTC INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47233/jebs.v4i5.2036

Abstract

This research aims to examine the Influence of Tax Knowledge, Tax Rates, and Tax Sanctions on the Compliance of MSME Taxpayers in the Ciomas District. This study uses a quantitative approach with primary data sources obtained from questionnaire distribution. The sample in this study amounted to 55 MSMEs, which were selected using simple random sampling method. The data analysis technique used is multiple linear regression analysis processed using SPSS 26. The results of the study indicate that Tax Knowledge has a positive effect on the Compliance of MSME Taxpayers in the Ciomas District, Tax Rates do not affect the Compliance of MSME Taxpayers in the Ciomas District, and Tax Sanctions have a positive effect on the Compliance of MSME Taxpayers in the Ciomas District.
Analisis Implementasi Three Way Matching Dalam Meningkatkan Kualitas Sistem Informasi Akuntansi (Pada CV Migaspro Energia) Syafira , Rifa; Rizqi, Muhammad Nur; Rumiasih , N. A.
Jurnal Ekonomika Dan Bisnis (JEBS) Vol. 4 No. 5 (2024): September - Oktober
Publisher : CV. ITTC INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47233/jebs.v4i5.2065

Abstract

The purpose of this study is to assess the implementation of Three Way Matching as well as the quality of CV Migaspro Energia's accounting information systems. Qualitative descriptive analysis was employed in the study. This study's data collection techniques included documentation, observation, and interviews. Based on the findings of the research, the finance department of CV Migaspro Energia implemented Three Way Matching and created three documents required for this process purchase order data, goods receipt data, and buy invoice data. Implementing Three Way Matching can help CV Migaspro Energia improve the quality of its accounting information systems. It can be seen from before and after use because by using this method, the problem of data discrepancies, payment errors, and lack of transparency in the audit process has rarely occurred in companies, whereas these problems frequently occurred in companies prior to this application, allowing the quality of the company's accounting information system to improve by producing reliable financial statements. The Three Way Matching process is still manual and not automated by the Three Way Matching support program.
Co-Authors -, Yudiana A Syukur, Dudung Abriel Owen, Mochammad Agus Cahyana Agustian, Anggis Aji Arial Mubarok Alhadi, Ade Angga Prasetia Aprilia, Ferlis Astari Indah Qirana Azolla Degita Azis Dede Verawati Denia Maulani Desmy Riani Dewi Megawati Ela Melatiah Farhana, Siti Aulia Firdaus, M. Azis Hannisa Rahmaniar Hannisa Rahmaniar Hasnin Hendri Maulana Hermawan, Haslisa Hurriyaturrohman Hurriyaturrohman Komalasari, Andriyani Siti M. Imam Sundarta Maudy Diana Putri Mubarok, Aji Arial Muhamad Ridwan Mulyati Mulyati Ningrum, Lusiana Nurokhmah, Setianingrum Pebrianti, gina Pramesti, Yulia Prasetya, Angga Pratiwi Sakinah, Sarita Dian Puspita Sari Rachmatullaily Tinakartika Rinda Ramadhany, Tsaltsa Putri Rantika, Mira Ratnawati, Dini Rini Hastuti Rizki, Sinta Dewi Rizqi, Muhammad Nur Syafira , Rifa Syukur, R. Dudung Tsaltsa Putri Ramadhany Verni Asvariwangi Yudiana Yudiana, Yudiana Yusmitha Oktaviana