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All Journal Teika Competence : Journal of Management Studies (Kompetensi : Jurnal Studi Manajemen) Journal of Economic, Bussines and Accounting (COSTING) EKONOMIS : Journal of Economics and Business Jurnal Pengabdian kepada Masyarakat Nusantara INTELEKTIVA Jurnal Ekonomi Bisnis, Manajemen dan Akuntansi (JEBMA) Jurnal Ilmiah Mahasiswa Manajemen, Bisnis dan Akuntansi Journal Transformation of Mandalika Proceeding National Conference Business, Management, and Accounting (NCBMA) Jurnal Ilmiah MEA (Manajemen, Ekonomi, dan Akuntansi) Jurnal Audit dan Perpajakan Innovative: Journal Of Social Science Research Jurnal Ekonomis Journal of Media, Sciences and Education

Paul E. Sudjiman, Paul E.

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Author-ID : 2982654

Aerospace Engineering Agriculture, Biological Sciences & Forestry Arts Humanities Automotive Engineering Chemistry Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Environmental Science Health Professions Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Mechanical Engineering Medicine & Pharmacology Physics Public Health Social Sciences Other

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WORKING CAPITAL ANALYSIS AND ITS EFFECT ON ECONOMIC RENTABILITY IN FOOD AND BEVERAGE SUBSECTOR COMPANIES Paul Eduard Sudjiman; Lorina Siregar Sudjiman
Jurnal Ekonomis Vol 12 No 1 (2019): EKONOMIS : April 2019
Publisher : Fakultas Ekonomi Universitas Advent Indonesia

This study aims to determine the use of working capital in the form of current assets and current debt and its effect on profitability in the form of operating income before tax and total assets in companies listed on the Indonesia Stock Exchange. This research is a quantitative associative study and the period of this study was carried out for nine (9) years, namely 2009-2017. The population in this study were food and beverage subsector companies listed on the Indonesia Stock Exchange in the period 2009-2017 outside of companies from banking groups and other financial institutions. The sampling technique used was purposive sampling method and obtained a sample of 10 companies with a sample (n) = 90. The data used is secondary data from financial reports on the official site of the Indonesia Stock Exchange. The data analysis technique used was simple linear regression with significance of 0.05. Based on the results of data analysis using statistical tests conducted by the author, the correlation coefficient of Working Capital towards Economic Rentability has a very weak relationship seen from the value r = -0.163 and Significant value 0.124> 0.05 then Ho is accepted and Ha is rejected that Working Capital does not exist significant influence on economic rentability. Based on statistical analysis, it is known that the coefficient of determination shows R square = 0.027, which means that the figure shows the contribution of working capital factors to economic rentability of 2.7% while 97.3% is explained by other variables outside the research model.

THE EFFECT OF RETURN OF RECEIVABLES ON PROFITABILITY IN FINANCING INSTITUTION SECTOR COMPANY REGISTERD ON THE IDX 2013-2017 Lorina Siregar Sudjiman; Paul Eduard Sudjiman
Jurnal Ekonomis Vol 12 No 1 (2019): EKONOMIS : April 2019
Publisher : Fakultas Ekonomi Universitas Advent Indonesia

This study aims to investigate the effect of return on receivables on profitability in the Financing Institution Sector Services Company listed in Indonesia Stock Exchange (IDX) in 2013-2017. The population used in this study is the Financing Institution Sector Services Company Registered on the Stock Exchange in 2013-2017. The research sample was taken by purposive sampling, so that there are 7 (seven) companies that meet the sampling criteria in the Financing Institution Sector Services Company Registered on the IDX. Data Collection Techniques Data used in this study are secondary data, namely in the form of financial report data sourced from the Indonesia Stock Exchange in 2013-2017. The data source of this research was obtained from the internet through the official website of the Indonesia Stock Exchange (IDX), namely Indonesia Stock Exchange (IDX) www.idx.co.id, in the form of the company's financial statement data from 2013-2017. Data Analysis Techniques in this study, the author uses Data Regression analysis. Based on the results of statistical analysis by the author, the Receivable Turnover correlation coefficient to Profitability has a significant effect between receivable turnover to profitability seen from the value r = 0.449, Significant value 0.01 <0.05. The coefficient of determination which shows R square = 0.068, which means that the number shows the contribution of accounts receivable turnover factors to profitability of 20.1% while 79.9% is influenced by other factors not examined in this study.

ANALYSIS OF METHODS USED TO PREDICT FINANCIAL DISTRESS POTENTIAL Lorina Siregar Sudjiman; Paul Eduard Sudjiman
Jurnal Ekonomis Vol 13 No 1 (2020): EKONOMIS : April 2020
Publisher : Fakultas Ekonomi Universitas Advent Indonesia

Penelitian ini bertujuan untuk menganalis kondisi perusahaan menggunakan metode Altman Z-score dan Zwijewski dalam memprediksi potensi kebangkrutan pada 10 perusahaan subsektor Hotel, Restoran dan Pariwisata yang terdaftar di Bursa Efek Indonesia. Pengambilan sampel menggunakan Teknik purposive sampling dengan 10 sampel perusahaan subsektor Hotel, Restoran dan Pariwisata. Jenis penelitian deskriptif dengan pendekatan kuantitatif. Hasil penelitian menunjukkan bahwa: (1) Hasil penggunaan metode Altman, pada tahun 20114– 2018 pada kesepuluh perusahaan subsektor Hotel, Restoran dan Pariwisata berada dalam kategori sehat, dan tidak sehat, nilai Z-Score berfluktuasi ≥ 2,99 dan Z-score ≤ 1,81 dimana Perusahaan akan bangkrut, seperti yang terjadi pada perusahan PANR dan PGLI, namun pada akhir penjumlahan rata-rata tahun, perusahaan dinyatakan sehat. (2) Hasil penelitian menggunakan metode X-score Zmijewski bahwa seluruh perusahaan Subsektor Hotel, Restoran dan Pariwisata ini sangat memungkinkan ketidak sehat perusahaan terlihat dari dalam kinerja keuangannya. Hasil dari penelitian ini diharapkan perusahaan subsektor Hotel, Restoran dan Pariwisata dapat menjaga likuiditasnya dalam memenuhi semua kewajibannya sehingga menarik minat para investor dan kreditor. Perusahaan diharapkan dapat mengelola aktiva untuk meningkatkan penjualan dan menghasilkan laba.

EFFECT OF ROA TOWARDS PRICE EARNING RATIO: A STUDY ON COSMETIC AN HOUSEHOLD NEEDS SUBSECTOR COMPANIES Paul Eduard Sudjiman; Lorina Siregar Sudjiman
Jurnal Ekonomis Vol 13 No 1 (2020): EKONOMIS : April 2020
Publisher : Fakultas Ekonomi Universitas Advent Indonesia

Penelitian ini memiliki tujuan mengetahui pengaruh profitabilitas terhadap nilai perusahaan pada perusahaan Sub sektor Kosmetik dan Keperluan Rumah Tangga yang terdaftar di Bursa Efek Indonesia. Jumlah sampel yang digunakan sebanyak 4 perusahaan. Lokasi dalam pene1itian ini adalah BEI. Jenis data dalam penelitian ini merupakan data kuantitatif. Data diperoleh melalui sumber sekunder, yaitu publikasi laporan keuangan emiten di BEI tahun 2007 sampai 2018 melalui website resmi www.idx.co.id. Teknik analisis yang dipakai adalah analisis statistik deskriptif, koefisien korelasi, koefisien determinasi, analisis regresi dan uji signifikansi t. Hasil analisis menunjukkan bahwa profitabilitas tidak berpengaruh terhadap nilai perusahaan. Yang artinya bahwa Ho diterima dan Ha ditolak. Berdasarkan hasil pengujian diperoleh hasil statistik deskriptif ROA adalah 0,135196 atau 13,51%, statistik deskriptif PER adalah 16,394318, koefisien korelasi r =0,436, koefisien determinasi Kd =3,61%, analisis regresi 51,715 dan uji-t 0,002 < 0,05

THE EFFECT OF LIQUIDITY RATIOS AND RATIO OF RENTABILITY TO SOLVABILITY RATIOS. (Empirical Study of Plactics and Packaging Sub Sector Companies Listed on the Indonesia Stock Exchange in 2015-2019) Fritz Dholly Hutapea; Paul Eduard Sudjiman
Jurnal Ekonomis Vol 13 No 2 (2020): EKONOMIS : Juni 2020
Publisher : Fakultas Ekonomi Universitas Advent Indonesia

The purpose of this study are to determine the impact of the liquidity ratio represented by the current ratio and the rentability ratio represented by the gross profit margin ratio on the solvability ratio represented by the debt to equity ratio. The research method is descriptive with quantitative approach. This research was conducted upon plastic and packaging companies listed in Indonesian Stock Exchange in 2015 to 2019, with the number of samples is 8 companies in accordance with the criteria esthablised by the author. The result show all the companies have a good current ratio and gross profit ratio and the companies has a small debt to equity ratio. In the partial test it was found that the current ratio dan gross profit margin ratio had no significant on the debt to equity ratio, in simultaneous test of current ratio and gross profit ratio has a significant relationship to debt to equity ratio.

PERPUTARAN MODAL KERJA DAN PENGARUHNYA TERHADAP PROFITABILITAS Paul Sudjiman
Jurnal Ekonomis Vol 13 No 2 (2020): EKONOMIS : Juni 2020
Publisher : Fakultas Ekonomi Universitas Advent Indonesia

Profitability is the company's ability to obtain profits or profits. Several factors can affect profitability in the company one of which is net working capital. The purpose of this study was to determine the effect of working capital on profitability in Food and Beverage companies on the Indonesia Stock Exchange in the 2015-2018 period. The population in this study were 9 Food and Beverage companies. The technique used in sampling is purposive sampling, with a total sample of 36 industrial goods consumer companies. The data used in this research is secondary data. The analytical model used to solve the research problem is linear regression. Based on the results of descriptive statistical research, each variable has a pretty good result. With an average value (mean) of 9.0192 for Working Capital Turnover, and meet industry standards, which is six times, While the average value (mean) of 0.1437 for Profitability, which means less good because it does not meet industry standards, which is 0.15 or 15%. The analysis found that there was no significant effect between working capital on profitability with a t-test value of -1.674 and a significance value of 0.103> 0.05.

PENGARUH ROA DAN ROE TERHADAP HARGA SAHAM (Studi Empiris Pada Perusahaan Manufaktur Sub Sektor Semen di Bursa Efek Indonesia Tahun 2015-2019) Johna Simbolon; Paul Eduard Sudjiman
Jurnal Ekonomis Vol 13 No 4a (2020): EKONOMIS : Desember 2020
Publisher : Fakultas Ekonomi Universitas Advent Indonesia

Penelitian ini ditujukan untuk mengeksplorasi besar pengaruh yang diberikan oleh Return on Asset dan Return on Equity terhadap Harga Saham baik secara simultan maupun secara parsial. Penelitian ini menggunakan menggunakan pendekatan kuantitatif dengan sumber data dari Bursa Efek Indonesia. Populasi perusahaan yang bergerak pada sub-sektor semen adalah 6 perusahaan dan akan diseleksi sesuai dengan kriteria yang ditentukan. Teknik analisis data menggunakan uji asumsi klasik, koefisiensi determinasi Mdan uji hipotesis. Pada penelitian ini ditemukan hasil bahwa Return on Asset berpengaruh signifikan terhadap harga saham, sedangkan Return on Equity sebailiknya. Secara simultan didapati bahwa Return on Asset dan Return on Equity tidak berpengaruh signifikan terhadap harga saham.

PENGARUH PROFITABILITAS DAN LEVERAGE TERHADAP PENGHINDARAN PAJAK PERUSAHAAN SUB-SEKTOR KIMIA YANG TERDAFTAR PADA BURSA EFEK INDONESIA PERIODE 2017-2019 Nancy Marpaung; Paul Eduard Sudjiman
Jurnal Ekonomis Vol 13 No 4b (2020): EKONOMIS : Desember 2020
Publisher : Fakultas Ekonomi Universitas Advent Indonesia

Mengetahui pengaruh Profitabilitas dan Leverage terhadap Penghindaran pajak pada perusahaan sub-sektor kimia periode waktu 2017-2019 baik secara parsial maupun secara simultan merupakan tujuan dari penelitian ini. Sampel yang digunakan dalam penelitian ini berjumlah 10 perusahaan yang telah melewati proses pemilihan sampel dengan metode purposive sampling sehingga total sampel berjumlah 30 sampel. Hasil penelitian ini mendapati bahwa Profitabilitas tidak berpengaruh signifikan terhadap penghindaran pajak hal ini dibuktikan dengan nilai signifikansi 0.211 > 0.05, sebaliknya Leverage berpengaruh signifikan terhadap penghindaran pajak dibuktikan dengan nilai signifikansi 0.005 < 0.05, dan secara simultan Profitabilitas dan Leverage berpengaruh signifikan terhadap penghindaran pajak dengan bukti 0.019 < 0.05.

PENGARUH PENGGUNAAN E-TAX TERHADAP KEPATUHAN WAJIB PAJAK (Studi pada Kantor Pelayanan Pajak Pratama Cibitung) Khatleen Ernita; Paul Eduard Sudjiman
Jurnal Ekonomis Vol 14 No 1a (2021): EKONOMIS : April 2021
Publisher : Fakultas Ekonomi Universitas Advent Indonesia

This study aims to determine how the influence of the use of E-Tax on taxpayer compliance in Cibitung. Respondents in the study were registered residents at the Cibitung Primary Tax Service Office. The data collection technique of this research is by distributing questionnaires to respondents in accordance with the criteria for determining a sample of 26 questionnaires to each taxpayer who has been registered at the Cibitung Tax Service Office. The sample taken in this study used the Incidental Sampling method, which means determining the sample based on the chance to meet the researcher. The results showed that taxpayer compliance was significantly influenced by the use of e-tax. Which also means that more and more taxpayers understand and use e-tax in submitting all their tax obligations in submitting all their tax needs at the Tax Service Office in Cibitung.

PENGARUH TAX AVOIDANCE TERHADAP UTANG PT GARUDA INDONESIA PERIODE 2014 – 2019 YAN G TERDAFTAR DI BEI Richard Jonathan Ginting; Paul Eduard Sudjiman
Jurnal Ekonomis Vol 14 No 1a (2021): EKONOMIS : April 2021
Publisher : Fakultas Ekonomi Universitas Advent Indonesia

This study discusses how the influence of tax avoidance or what is usually referred to as tax avoidance on debt that occurs in pt manufacturing companies. Garuda Indonesia Airways is listed on the Indonesia Stock Exchange. This research is a quantitative research with data obtained secondaryly. With data obtained from the annual report of PT. Garuda Indonesia Airways from 2014 to 2019. The data used in this study uses Pph Agency, profit before tax, tax avoidance and debt. Which pph agency and profit before tax is used as a factor in determining tax avoidance. The authors conducted data processing using analysis tools in the form of SPSS version 24 using descriptive analysis, simple linear regression test, validity test, T test and R- Square Test. The results of this study show that in this study tax avoidance does not have a significant influence on the amount of debt owned by PT. Garuda Indonesia Airways.

Co-Authors Alviani Br Surbakti Bless Deseria Siahaan Daina Sihotang Destri Syeba Stevani Sijabat Devi Silvia Simanjuntak Ester Matanari Fanny Panjaitan Francis Hutabarat Fritz Dholly Hutapea George Den Paulsen Sagala Grace Melani Telaumbanua Irwan Syahputra Tamba Joe Ackley Spencer Johna Simbolon Jonathan Riski Primadana Ketrin Novelita Sinaga Kevin Klifford Radja Tumonggor Khatleen Ernita Lorina Siregar Sudjiman Marbun, Asri Marlinda Siahaan Masita Lestarina Sihite Meilinda Kartika Putri Melani Agustina Nancy Marpaung Putri Angela Lumbantoruan Richard Jonathan Ginting Rouli Sukarni Situmeang Sartika Sagala Sartika Sari Sartika Sari Sarumpaet, Kotchu Geary Simanjuntak, Johan Gerald Spencer, Joe Ackley Telaumbanua, Grace Melani Vrisla Esmeralda Br Sinulingga Wika Enrich Lamba Yedija Revan Naibaho Yolin Tri Wedari

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