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EVALUASI TINGKAT KESEHATAN KINERJA KEUANGAN PADA PERUSAHAAN DAERAH AIR MINUM (PDAM) KOTA PALEMBANG Yancik Syafitri
JURNAL KOMPETITIF Vol 2, No 1: Edisi Januari-Juni 2013
Publisher : Fakultas Ekonomi Universitas Tridinanti Palembang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52333/kompetitif.v2i1.85

The operational limits used in this study, including the financial performance of a PDAM the views of the main indicators consisting of: profitability, liquidity and solvency as well as additional indicators consisting of: Efficiency distribution, operating ratios and labor productivity. The purpose of this study was to obtain empirical evidence about the performance of the PDAM Palembang.This research was supported by quantitative research qualitative research. In the study has collected primary and secondary data. Primary data were obtained by means of unstructured interviews and semi-structured (unstructured and semistructured interviews) from Palembang city taps and secondary data obtained from financial statements.Research shows the level of financial performance and profitability during 2010 fluctuated 2008.2009. But above established guidelines. Similarly, liquidity and solvency, in other words, the financial performance of Palembang city taps into the healthy group. It is seen from the calculation of key indicators and additional indicators.Ã‚Â Key Word : Health Level Financial PerformanceÃ‚Â

PENGARUH KINERJA KEUANGAN TERHADAP HARGA SAHAM PADA PERUSAHAAN INDUSTRI FARMASI YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2013 – 2015 Yancik Syafitri; Stephanie Angelia Tamba
JURNAL KOMPETITIF Vol 6, No 1: Edisi Januari–Juni 2017
Publisher : Fakultas Ekonomi Universitas Tridinanti Palembang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52333/kompetitif.v6i1.439

This research is intended to know the influence of Debt Equity Ratio (DER), Return on Equity (ROE), Return on Asset (ROA), Earning Per Share (EPS) and Price Earning Ratio (PER) to stock price in 10 pharmaceutical industry Which are listed on the Indonesia Stock Exchange either simultaneously or partially.The result of the research yields the equation Y = 2950 + 0.275 DER + 0.167 ROE + 0.169 ROA + 0.588 EPS + 0.206 PER + e ,showing the positive and significant influence of DER, ROE, ROA, EPS and PER simultaneously to stock price in 10 pharmaceutical industry Which is listed on the Indonesia Stock Exchange in 2013 - 2015. In addition, there are positive and significant influences of DER, ROE, ROA, EPS and PER partially to stock prices on 10 pharmaceutical industry companies listed on Indonesia Stock Exchange in 2013-2015.Keywords: Debt Equity Ratio (DER), Return on Equity (ROE), Return on Assets (ROA), Earning Per Share (EPS), Price Earning Ratio (PER)

Pengaruh Return On Sale, Earning Per Share, Economic Value Added, dan Market Value Added Terhadap Nilai Perusahaan Pada Perusahaan LQ-45 yang Terdaftar di Bursa Efek Indonesia Yancik Syafitri; Lia Indah Sari
Jurnal RATRI (Riset Akuntansi Tridinanti) Edisi Vol. 1, No. 1, Juli-Desember 2019
Publisher : Universitas Tridinanti

ABSTRACKThe purpose of this study was to determine how much influence Return on Sale, Earning per Share, Economic Value Added, and Market Value Added as independent variables together (simultaneous) and individually (partial) to the Corporate Value as the dependent variable in LQ-45 company listed on the Indonesia Stock Exchange. The population of this study is all LQ-45 companies listed on the Stock Exchange in 2015-2017. The sample selection uses a purposive sampling method. The data used is secondary data in the form of financial statements. The results of this study state that simultaneously Return on Sale, Earning per Share, Economic Value Added, and Market Value Added have a significant effect on Company Value. Partially, Return on Sale and Market Value Added have a significant effect on Company Value but Earning per Share and Economic Value Added do not significantly influence the Company ValueKeywords : Return on Sale, Earning per Share, Economic Value Added, Market Value Added, Company Value

Analisis Pengendalian Persediaan Bahan Baku dengan Metode Economic Order Quantity (EOQ) pada The Arista Hotel Palembang Sugiharto; Rizal Effendi; Yancik Syafitri
Equivalent : Journal of Economic, Accounting and Management Vol. 2 No. 2 (2024): Equivalent : Journal of Economic, Accounting and Management
Publisher : CV. Doki Course and Training

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61994/equivalent.v2i2.423

Abstract : The aim of this study is to investigate how effectively the company manages its raw material inventory using the EOQ (Economc Order Quanity) method, in comparison to the practices implemented by Arista Hotel Palembang. The method used in this study is quantitative and qualitative analysis methods. Data analysis begins by analyzing the comparison of the quantity of raw materials, the total cost of purchasing raw materials and the cost of raw materials between what The Arista Hotel Palembang has done with the Economic Order Quantity (EOQ) Method. Based on the results of the study, it is known that using the Economic Order Quantity (EOQ) method can be more efficient when compared to what The Arista Hotel Palembang does, the quantity and frequency of purchasing raw materials is less but still takes into account safety stock and reorder points. Hence, the production process is not interrupted. In addition, the purchase cost, ordering cost and storage cost of raw materials are less. Thus, it can create efficiency in raw material inventory costs. Arista Hotel Palembang in controlling raw material inventory should use the EOQ (Economic Order Quantity) method to be more efficient, and take into account safety stock and reorder points hence there is no excess inventory of raw materials (Raw Material). Abstrak : Tujuan diadakannya penelitian ini adalah untuk mengetahui sejauh mana tingkat efiesiensi perusahaan dalam melakukan pengendalian persediaan bahan baku dengan metode EOQ (Economc Order Quanity) disandingkan dengan yang sudah dilakukan The Arista Hotel Palembang. Metode yang digunakan adalah metode analisis kuantitatif dan kualitatif. Analisis data diawali dengan melakukan analisis perbandingan kuantitas bahan baku, total biaya pembelian bahan baku dan biaya bahan baku antara yang sudah dilakukan The Arista Hotel Palembang dengan Metode Economic Order Quantity (EOQ). Berdasarkan hasil penelitian diketahui bahwa dengan menggunakan metode Economic Order Quantity (EOQ) dapat lebih efisien bila dibandingkan dengan yang dilakukan The Arista Hotel Palembang, kuantitas dan frekuensi pembelian bahan baku lebih sedikit namun tetap memperhitungkan safety stock dan reorder point, sehingga proses produksi tidak terganggu. Selain itu biaya pembelian, biaya pemesanan serta biaya penyimpanan bahan baku lebih sedikit sehingga dapat menciptakan efisiensi pada biaya persediaan bahan baku. The Arista Hotel Palembang dalam melakukan pengendalian persediaan bahan baku hendaknya menggunakan metode EOQ (Economic Order Quantity) agar lebih efisien, serta memperhitungkan safety stock dan reorder point agar tidak terjadi kelebihan persediaan bahan baku (Raw Material).

Pengaruh Penerapan Penurunan Tarif Pajak UMKM, Pelayanan Online dan Sanksi Pajak sebagai Ukuran Kepatuhan Wajib Pajak UMKM Alparizi; Yancik Syafitri; Rizal Effendi; Pipit Fitri Rahayu
Equivalent : Journal of Economic, Accounting and Management Vol. 3 No. 2 (2025): Equivalent : Journal of Economic, Accounting and Management
Publisher : CV. Doki Course and Training

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61994/equivalent.v3i2.913

Abstract : This study aims to: 1. To determine the effect of the reduction in MSME tax rates, online services and tax sanctions on MSME taxpayer compliance at KPP Pratama Ilir Timur Palembang, 2. To determine the effect of the reduction in MSME tax rates on MSME taxpayer compliance at KPP Pratama Ilir Timur Palembang, 3. To determine the effect of online services on MSME taxpayer compliance at KPP Pratama Ilir Timur Palembang and 4.This study uses quantitative data analysis techniques, namely by using validity tests, reliability tests, normality tests, hypothesis testing and multiple linear regression analysis. The data source used in this study is primary data where the authors obtained data in the form of results from distributing questionnaires related to the research. The data collection technique used in this research is a questionnaire. The population in this study is the number of MSME taxpayers registered at KPP Pratama Ilir Timur Palembang in 2024. The sample in this study was the number of MSME taxpayers registered at the KPP Pratama Ilir Timur Palembang in 2024 totaling 29,935 using the slovin formula with an error rate of 10% to 100 respondents.The results of the research that have been analyzed by researchers conclude that based on the results of tests carried out between the variables of the reduction in MSME tax rates, Online Services and Tax Sanctions Affect MSME Taxpayer Compliance. It can be seen from the significance value of the F test sig. 0.001 <0.05, so in accordance with the basis for the decision in the F test it is concluded that the hypothesis is accepted or in other words, the reduction in MSME tax rates (X1), Online Services (X2) and Tax Sanctions (X3) has a significant effect on MSME taxpayer compliance (Y) at KPP Pratama Ilir Timur Palembang. Abstrak : Penelitian ini bertujuan untuk: 1. Untuk mengetahui pengaruh penurunan tarif pajak UMKM, layanan online dan sanksi perpajakan terhadap kepatuhan wajib pajak UMKM di KPP Pratama Ilir Timur Palembang, 2. Untuk mengetahui pengaruh penurunan tarif pajak UMKM terhadap kepatuhan wajib pajak UMKM di KPP Pratama Ilir Timur Palembang, 3. Untuk mengetahui pengaruh layanan online terhadap kepatuhan wajib pajak UMKM di KPP Pratama Ilir Timur Palembang dan 4. Penelitian ini menggunakan teknik analisis data kuantitatif yaitu dengan menggunakan uji validitas, uji reliabilitas, uji normalitas, uji hipotesis dan analisis regresi linier berganda. Sumber data yang digunakan dalam penelitian ini adalah data primer dimana penulis memperoleh data berupa hasil dari penyebaran kuesioner yang berkaitan dengan penelitian. Teknik pengumpulan data yang digunakan dalam penelitian ini adalah kuesioner. Populasi dalam penelitian ini adalah jumlah wajib pajak UMKM yang terdaftar di KPP Pratama Ilir Timur Palembang tahun 2024. Sampel dalam penelitian ini adalah jumlah wajib pajak UMKM yang terdaftar di KPP Pratama Ilir Timur Palembang tahun 2024 sebanyak 29.935 dengan menggunakan rumus slovin dengan tingkat kesalahan 10% terhadap 100 responden. Hasil penelitian yang telah dianalisis oleh peneliti menyimpulkan bahwa berdasarkan hasil pengujian yang dilakukan antara variabel Penurunan tarif pajak UMKM, Layanan Online dan Sanksi Perpajakan Berpengaruh terhadap Kepatuhan Wajib Pajak UMKM. Hal ini dapat dilihat dari nilai signifikansi uji F sig. 0,001 < 0,05 maka sesuai dengan dasar pengambilan keputusan dalam uji F tersebut disimpulkan bahwa hipotesis diterima atau dengan kata lain Penurunan tarif pajak UMKM (X1), Layanan Online (X2) dan Sanksi Perpajakan (X3) berpengaruh signifikan terhadap kepatuhan wajib pajak UMKM (Y) di KPP Pratama Ilir Timur Palembang.

Pengaruh Kinerja Keuangan, Reputasi Auditor dan Opini Audit terhadap Peringkat Obligasi pada Perusahaan Non Keuangan yang Terdaftar di Bursa Efek Indonesia Tahun 2021-2023 Jihan Permata Sari; Rizal effendi; Shelly Farida Tobing; Yancik Syafitri
Equivalent : Journal of Economic, Accounting and Management Vol. 3 No. 2 (2025): Equivalent : Journal of Economic, Accounting and Management
Publisher : CV. Doki Course and Training

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61994/equivalent.v3i2.914

Abstract : This journal aims to explain the effect of financial performance (leverage and liquidity), auditor reputation and audit opinion on bonds rating in non-finance companies that issued bonds on the Indonesia Stock Exchange (IDX). The data used in this study are secondary data obtained from the annual reports of non-finance companies listed on the IDX during the 2021-2023 period through the website www.idx.co.id. The total population was 74 companies. The sampling method used is purposive sampling so that the sample obtained is 20 companies with total 60 data. The data analysis method used in this study is logistic regression. The results of the study simultaneously show there is significant value of >0.05, which means that leverage, liquidity, auditor reputation and audit opinion simultaneously has affected the bonds rating of non-finance companies listed on the Indonesian Stock Exchange. The results of the study partially show a No. significant value of <0.05, which means that that auditor reputation and audit opinion have positive and significant effect on the bonds of non-finance companies while leverage and liquidity has negative and significant effect on bonds rating of non-finance companies listed on the Indonesian Stock Exchange. Abstrak : Jurnal ini bertujuan untuk menjelaskan pengaruh kinerja keuangan (leverage dan likuiditas), reputasi auditor dan opini audit terhadap kinerja keuangan pada perusahaan non-keuangan yang menerbitkan obligasi di bursa efek indonesia. Data yang digunakan dalam penelitian ini adalah data sekunder yang diperoleh dari laporan tahunan perusahaan non-keuangan yang terdaftar di BEI selama periode 2021-2023 melalui website www.idx.co.id. Total populasi adalah 74 perusahaan, metode sampling yang digunakan adalah purposive sampling sehingga sampel yang didapatkan adalah 20 perusahaan dengan total data sebanyak 60. Metode analisis yang digunakan dalam penelitian ini adalah regresi logistik. Hasil penelitian secara simultan menunjukan nilai signifikan <0,05 yang artinya leverage, likuiditas, reputasi auditor dan opini audit secara bersamaan berpengaruh terhadap peringkat obligasi pada perusahaan non-keuangan yang terdaftar di bursa efek indonesia. Hasil penelitian secara parsial menunjukan nilai signifikan < 0,05 yang artinya bahwa reputasi auditor dan opini audit berpengaruh secara positif dan signifikan terhadap peringkat obligasi sedangkan leverage dan likuiditas secara negatif dan signifikan terhadap peringkat obligasi pada perusahaan non-keuangan.

PENGARUH UKURAN PERUSAHAAN DAN INTENSITAS ASET TETAP TERHADAP MANAJEMEN PAJAK PADA PERUSAHAAN BADAN USAHA MILIK NEGARA (BUMN) YANG TERDAFTAR DI BURSA EFEK INDONESIA Sugiharto; Rizal Efendi; Yancik Syafitri
Strategi : Jurnal Manajemen Vol 13 No 2 (2023): Strategi : Jurnal Manajemen - Publish Oktober
Publisher : Universitas Tridinanti

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52333/strategi.v13i2.218

Abstrak : The aim of this study is to investigate whether firm size and fixed asset intensity have a significant impact on BUMN companies listed on the Indonesia Stock Exchange. The study's population was derived from the financial statements of State Owned Enterprises (BUMN) companies listed on the Indonesia Stock Exchange, encompassing eleven companies. However, a purposive sampling method was employed, selecting eight of these companies based on the latest four years of data. The data was analyzed using multiple linear regression analysis with the assistance program of the SPSS 25. The results indicate there is a significant effect of Company Size and Fixed Asset Intensity on Tax Management in State Owned Enterprises (BUMN) companies listed on the Indonesia Stock Exchange, as the significance value of F was 0.000, which is less than 0.05. The multiple linear regression equation is as follows: Y = 3524.764 + 0.029X1 + 0.003X2 + e. Firm Size has a significant impact on Tax Management in BUMN companies listed on the Indonesia Stock Exchange, with a significance value of 0.001, which is less than 0.05. Similarly, Fixed Asset Intensity also affects Tax Management in these companies, with a significance value of 0.003, again less than 0.05. The combined influence of Firm Size and Fixed Asset Intensity on tax management is 0.500 or 50%, while the remaining influence is attributed to variables not examined in this study. Abstrak : Penelitian ini bertujuan untuk mengetahui apakah ada pengaruh ukuran perusahaan dan intensitas aset tetap Terhadap Manajemen Pajak Pada Perusahaan Badan Usaha Milik Negara (BUMN) yang terdaftar di Bursa Efek Indonesia. Populasi dalam penelitian ini adalah laporan keuangan perusahaan Badan Usaha Milik Negara (BUMN) yang terdaftar di bursa efek Indonesia sebanyak sebelas perusahaan dan dijadikan sampel sebanyak delapan perusahaan melalui metode purvosive sampling dengan data empat tahun terakhit. Teknik Analisis data yang digunakan adalah analisis regresi linier berganda dengan bantuan program SPSS 25. Hasil penelitian menunjukkan bahwa terdapat pengaruh Ukuran Perusahaan dan Intensitas Aset Tetap Terhadap Manajemen Pajak pada perusahaan Badan Usaha Milik Negara (BUMN) yang terdaftar di Bursa Efek Indonesia dengan nilai signifikansi F sebesar 0,000 < 0,05. Persamaan regresi linier berganda Y = 3524,764 + 0,029X1 + 0,003X2) + e. Ukuran Perusahaan berpengaruh terhadap Manajemen Pajak pada perusahaan Badan Usaha Milik Negara yang terdaftar di Bursa Efek Indonesia dengan nilai signifikansi 0,001 <0,05. Intensitas Aset Tetap berpengaruh terhadap Manajemen Pajak pada perusahaan Badan Usaha Milik Negara (BUMN) yang terdaftar di Bursa Efek indonesia dengan nilai signifikasi 0,003<0,05. Besarnya pengaruh ukuran perusahaan dan instensitas aset tetap terhadap manajemen pajak sebesar 0,500 atau sebesar 50% dan sisanya dipengaruhi oleh variabel lain yang tidak diteliti pada penelitian ini.

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