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Pengaruh Corporate Governance, Capital Intensity dan Profitabilitas Terhadap Tax Avoidance pada Sektor Pertambangan Jumriaty Jusman; Firda Nosita
Jurnal Ilmiah Universitas Batanghari Jambi Vol 20, No 2 (2020): Juli
Publisher : Universitas Batanghari Jambi

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (587.105 KB) | DOI: 10.33087/jiubj.v20i2.997

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The study aims to examine the influence of Corporate Governance, Capital Intensity and Profitability on Tax Avoidance.  The proxy of Corporate governance was audit quality and audit committee, while the profitability factor used is Return on Asset (ROA) and Tax Avoidance by Cash Effective Tax Rate. The sample was chosen by purposive sampling and resulted 21 companies from mining sector listed oin Indonesian Stock Exchange from 2016 to 2018. The data analyzed by using multiple linier regression. The result showed that audit quality, audit committee, and capital intensity have insignificant influence on tax avoidance. While ROA has negative significant on tax avoidance
Kinerja Keuangan Perusahaan Rokok yang Terdaftar di Bursa Efek Indonesia dengan Metode Economic Value Added (EVA) Rofinus Leki; Firda Nosita
Jurnal Bisnis dan Ekonomi Vol 26 No 2 (2019): Vol. 26 No. 2 EDISI SEPTEMBER 2019
Publisher : Fakultas Ekonomika dan Bisnis, Universitas Stikubank

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (245.858 KB)

Abstract

The aim of this study is to analyze the performance of cigarette companies listed on the Indonesia Stock Exchange by using Economic value added (EVA) technique. The data was collected from financial report of four cigarette companies for 2014 to 2018 period. The result shows that three of four cigarette companies, namely PT. Gudang Garam, Tbk, PT. HM Sampoerna, Tbk, and PT. Wismilak Inti Makmur, Tbk has positive EVA respectively. While, PT. Bentoel Internasional Investama, Tbk has poor performance by producing negative EVA. The result indicate that three out of four companies able create value for shareholders. EVA for cigarette companies are depend on company’s ability to create profit amid tax, excise and other regulatory conditions that greatly impact the performance of cigarette companies. The good investment and financing decisions become an integral part and encourage the companies value creation.
Financial Distress Dengan Model Altman Dan Springate Firda Nosita; Jumriaty Jusman
JURNAL ILMIAH MANAJEMEN & BISNIS Vol 20, No 2 (2019): Oktober - Maret
Publisher : UNIVERSITAS MUHAMMADIYAH SUMATERA UTARA

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (816.305 KB) | DOI: 10.30596/jimb.v20i2.3120

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Islamic Banking in Indonesia is faced with increasingly fierce competition with conventional banking. The low market share, the low literacy and the limited asset or human resources are the problems of islamic banking in Indonesia. Islamic Banking needs to asses the health of its business in order to measure how strong they can survive amid the e-business and fintech era nowadays. The study measure the financial health of the national foreign exchange Islamic banks consisting of four banks using the Altman Z-Score and Springate S-Score methods. The data obtained from financial report and use the ratios to calculate the score. By using Altman Z-Score, four of bank namely BNI Syariah, Bank Mega Syariah, Bank Muamalat and Bank Syariah Mandiri are in the “safe” zone. While, by using Springate S-Score, Bank Muamalat tend to be has financial distress with an S-Score value below of 0,862. The financial distress is strongly influenced by the amount of sales, profits, asset management and the level of Non Performing Financing (NPF). Islamic banking need to develop the product and service innovation and also improvement in financing management. In addition, islamic banking is also required to expand its market share by utilizing information and technology to be able to compete with conventional banking.
E-SERVQUAL, PROMOSI DAN LOYALITAS PELANGGAN MARKETPLACE Firda Nosita
JOURNAL OF APPLIED BUSINESS ADMINISTRATION Vol 4 No 1 (2020): Journal of Applied Business Administration - Maret 2020
Publisher : Politeknik Negeri Batam

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (322.255 KB) | DOI: 10.30871/jaba.v4i1.1937

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The study aims to determine the effect of E-ServQual and promotions on marketplace customer loyalty. Both factors can be a consideration of customer’s decision to make a purchase in marketplace. Previous shopping experience is the basis for repurchase decision that lead to the loyalty on a marketplace. The study was conducted on 100 students of the Pancasetia School of Economics in Banjarmasin by share online questionnaire. By using multiple linear regression analysis, it was found that both E-ServQual and promotion had a significant effect on marketplace customer’s loyalty. An excellent E-ServQual shows that the marketplace is able to guarantee the security of customer’s transaction. In addition, the marketplace also allows customers to communicate directly with sellers, find out the transaction status dan provide features which makes customers experience a convenience shopping. Promotion becomes an important part that cannot be ignored by the marketplace. The form of promotions such as coupons, discounts, bonuses, and loyalty programs have proven to be a factor that is considered by customer to make repeat purchase aimed at creating loyalty.
ANALISIS EFEKTIVITAS IKLAN RAMAYANA BERBASIS EPIC MODEL PADA MEDIA SOSIAL YOUTUBE Siti Fatimah; Firda Nosita
Ultima Management : Jurnal Ilmu Manajemen Vol 11 No 1 (2019): Ultima Management : Jurnal Ilmu Manajemen
Publisher : Universitas Multimedia Nusantara

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (2306.344 KB) | DOI: 10.31937/manajemen.v11i1.1252

Abstract

The research aims to measure the effectiveness of the Ramayana advertisement 'Eid on the udique planet' on YouTube. This study used online questionnaire and obtained from 96 students of Pancasetia School of Economics (STIE Pancasetia) Banjarmasin who have seen the Ads. The study use the EPIC Model by The Nielsen Company. They are empathy, persuasion, impact, and communication. The EPIC analysis results for each dimension are 3.52 for empathy, 3.51 for persuasion, 3.42 for impact and 3.57 for communication and the EPIC rate is 3.505. The Ads is effective to audience and proven to provide information and interesting message, which can drive someone to take the further behavior, i.e. buying decision.
STRUKTUR MODAL OPTIMAL DAN KECEPATAN PENYESUAIAN: STUDI EMPIRIS DI BURSA EFEK INDONESIA Firda Nosita
EKUITAS (Jurnal Ekonomi dan Keuangan) Vol 20 No 3 (2016)
Publisher : Sekolah Tinggi Ilmu Ekonomi Indonesia (STIESIA) Surabaya(STIESIA) Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (0.057 KB) | DOI: 10.24034/j25485024.y2016.v20.i3.56

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Penelitian ini menguji apakah perusahaan non-keuangan yang terdaftar di Bursa Efek Indonesia (BEI) melakukan penyesuaian struktur modal menuju struktur modal optimal dan faktor yang mempengaruhi kecepatan penyesuaian pada konteks trade-off theory pada periode tahun 2009-2014. Adanya keuntungan pajak yang dihasilkan oleh pembayaran bunga menyebabkan perusahaan menyusun struktur modal dengan memaksimalkan penggunaan hutang agar mendapatkan manfaat pajak. Penggunaan hutang akan memunculkan masalah default dan kebangkrutan jika melebihi kapasitas perusahaan yang ditentukan oleh beberapa karakteristik perusahaan, oleh karena struktur modal optimal tidak dapat diobservasi, maka akan diestimasi dengan menggunakan beberapa variabel yang mempengaruhi penyusunan struktur modal yaitu tangibility, profitability, size dan growth opportunities. Hasil penelitian ini menunjukkan perusahaan non-keuangan di Indonesia mengikuti dynamic trade-off theory tetapi masih underleveraged dan memerlukan waktu 2,45 tahun untuk melakukan penyesuaian struktur modalnya. Jarak antara struktur modal dengan struktur modal optimal (distance) serta financial surplus/deficit mempengaruhi kecepatan penyesuaian, sedangkan current liabilities tidak mempengaruhi kecepatan penyesuaian, sehingga implikasi praktisnya adalah perusahaan harus memperhatikan dan membandingkan struktur modal aktual dengan struktur modal optimal agar mendapatkan manfaat dari penyesuaian struktur modal dengan tidak menambah kemungkinan kebangkrutan akibat penyesuaian tersebut. Keputusan struktur modal juga berhubungan dengan berbagai kebijakan pihak eksternal perusahaan yang turut berpengaruh terhadap kemudahan akses dana eksternal seperti pihak kreditur, investor dan pemerintah sehingga mempengaruhi kecepatan penyesuaian struktur modal. Penelitian ini memiliki keterbatasan karena hanya memasukan empat variabel determinan struktur modal optimal dan tidak memasukkan variabel-variabel makro yang mungkin dapat mempengaruhi kecepatan penyesuaian struktur modal.
ANALISIS KELAYAKAN USAHA PENGOLAHAN IKAN PADA INDUSTRI KECIL CASHEILA BANJARBARU Illya Yudha Maharani; Firda Nosita; Asruni Asruni
Jurnal Ilmiah Ekonomi Bisnis Vol 4 No 3 (2018): JURNAL ILMIAH EKONOMI BISNIS
Publisher : Jurnal Ilmu Ekonomi dan Bisnis

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (1014.893 KB) | DOI: 10.35972/jieb.v4i3.235

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Abstract: The purpose of this study is to determine the feasibility of developing casheila business from financial and non financial aspects as well as analyzing the company's sentiment towards changes in raw material and decline in production. The method used is Descriptive Qualitative and Quantitative, which is to assess the business of casheila industry to the feasibility of business in the future. Based on the results of research from the marketing, technical and technological aspects of casheila business is feasible to run, while from the aspect of management and human resources is quite simple, it is necessary to improve the managerial system for business continuity in the long term. The result of financial aspect analysis through assessment method is feasible to run based on the calculation of PP (Payback period), Capital is for 1 year and a month, shorter than maximum Payback period. NPV (Net Present Value) is in Positive Value of Rp 1,191,596,184. While the result of the calculation of PI (Profitability Index) is 4.96. This shows the comparison of project benefits far greater than the cost required. And the value of IRR (Internal Rate of Return) is 24.54% greater than the prevailing interest rate of 14.08%. While the sensitivity analysis on the decrease of production of analytical results worth 44% and the increase in raw materials worth 43% experienced a significant change. Keywords: business feasibility study, small industry, financial aspect, non-financial aspect Abstrak: Tujuan Penelitian ini adalah untuk mengetahui kelayakan pengembangan usaha industri kecil casheila dari aspek finansial dan non finansial serta menganalisis sentivitas perusahaan terhadap perubahan kenaikan bahan baku dan penurunan produksi. Metode yang digunakan adalah Deskriptif kualitatif dan Kuantitatif, yaitu memberikan penilaian pada usaha industri casheila terhadap kelayakan usaha di masa yang akan datang. Berdasarkan hasil dari penelitian dari aspek pemasaran serta aspek teknis dan teknologi usaha industri casheila layak untuk dijalankan, sedangkan dari aspek manajemen dan sumber daya manusia masih terbilang sederhana, diperlukan peningkatan sistem manajerial untuk kelangsungan usaha dalam waktu panjang. Hasil analisis pada aspek finansial menunjukkan bahwa usaha cashiela layak untuk dijalankan. Berdasarkan hitungan PP (Payback periode), Periode Pengembalian Modal adalah selama 1 tahun 1 bulan. NPV (Net Present Value) bernilai Positif Sebesar Rp 1.191.596.184. Sedangkan hasil perhitungan Indeks Profitabilitas (PI/Profitability Index) yaitu 4,96, hal ini menunjukan perbandingan benefit proyek yang jauh lebih besar dari biaya yang dibutuhkan. dan nilai IRR (Internal Rate of Return) 24,54% lebih besar dari nilai bunga yang berlaku yakni 14,08%. Sedangkan dari analisis sensitivitas pada penurunan produksi hasil analisis senilai 44% dan pada kenaikan bahan baku senilai 44% mengalami perubahan yang signifikan. Kata kunci : studi kelayakan bisnis, industri kecil, aspek finansial, aspek non finansial
FAKTOR-FAKTOR YANG MEMPENGARUHI MINAT BERWIRAUSAHA PADA MAHASISWA STIE PANCASETIA BANJARMASIN Firda Nosita
Jurnal Ilmiah Ekonomi Bisnis Vol 5 No 3 (2019): JURNAL ILMIAH EKONOMI BISNIS
Publisher : Jurnal Ilmu Ekonomi dan Bisnis

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (227.676 KB) | DOI: 10.35972/jieb.v5i3.298

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Unemployment is a classic problem in many countries. Entrepreneurship is one of way to reduce unemployment. But, not at all the people who interested in entrepreneurship. The purpose of the study is to determine whether a person’s internal and external factors influence entrepreneurial interest. The study was conducted on students of the STIE Pancasetia Banjarmasin. The sample in this study were 230 active students of STIE Pancasetia Banjarmasin. The data was collected by distributing questionnaires online. The results showed that the innovation, profit expectations and the environment had a significant effect on the entrepreneurial interest and the dominant variable is innovation. Entrepreneurship requires a person to be more observant in capturing opportunities amid tight competition. Innovation is one of the important factor for someone to at least enter, survive and compete. Entrepreneurship allows flexibility in determining time, operational and return. Entrepreneurship interest should be developed in order to resolve the unemployment and employment creation.
PENGARUH PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY (CSR) DALAM LAPORAN TAHUNAN TERHADAP HARGA SAHAM DENGAN LABA PERUSAHAAN SEBAGAI VARIABEL MEDIASI (Studi Empiris pada Perusahaan yang Listing Di BEI periode 2009 – 2013) Nurus Sjamsi; Firda Nosita; Arief Noviarakhman Zagladi
KINDAI Vol 13 No 3 (2017): KINDAI
Publisher : JURNAL KINDAI

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (299.536 KB)

Abstract

Abstrak : Penelitian ini bertujuan untuk menganalisis Pengaruh Pengungkapan CSR dalam laporan Tahunan perusahaan terhadap harga saham dengan laba sebagai variabel mediasi. Studi dilakukan terhadap perusahan yang listing di Bursa Efek Indonesia periode 2009-2013 yang secara terus menerus melaporkan program CSR nya. Penentuan sampel dengan teknik purposive sampling, kriteria sampel dipilih adalah semua perusahaan yang listing di BEI secara terus menerus selama periode Tahun 2009 – 2013 berjumlah delapan perusahaan. Analisis data terhadap Model Struktural menggunakan metode analisis Partial Least Square (PLS) dengan bantuan aplikasi Software SmartPLS versi 2.0.M3. Hasil penelitian ini menemukan bahwa : (1) Pengungkapan CSR dalam laporan tahunan yang terdiri atas biaya pemantauan lingkungan, biaya pemantauan produk, biaya kesejahteraan dan biaya masyarakat berpengaruh terhadap laba perusahaan; (2) Pengungkapan CSR dalam laporan tahunan yang terdiri atas biaya pemantauan lingkungan, biaya pemantauan produk, biaya kesejahteraan dan biaya masyarakat berpengaruh terhadap harga saham perusahaan, dan (3) Laba perusahaan tidak berpengaruh terhadap harga saham perusahaan atau laba (profit) tidak memediasi pengaruh pengungkapan CSR dalam laporan tahunan terhadap harga saham. Kata Kunci : Corporate Social Resposibility, Laba (Profit) dan Harga Saham
Covid-19 and Traveling Intention: A Risk Perception Rifqi Amrulloh; Firda Nosita
Budapest International Research and Critics Institute-Journal (BIRCI-Journal) Vol 5, No 3 (2022): Budapest International Research and Critics Institute August
Publisher : Budapest International Research and Critics University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33258/birci.v5i3.6183

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The new virus outbreak namely SARS-Cov-2 was first discovered in Wuhan, China, and became a pandemic because it spread rapidly to various countries in 2020. The Covid-19 pandemic has an impact on various community activities, such as traveling. The purpose of this research is to find out public knowledge about Covid-19 risks and the effect of the Covid-19 pandemic on their travel plans. The survey was conducted by asking questions about travel plans and learning about the Covid-19 pandemic. The survey was collected using a google form, which was distributed through various social media with a sample of 570 respondents spread from different regions in Indonesia. The survey results show that the majority of respondents have known about the Covid-19 outbreak since December 2019, know the countries affected, and know the characteristics of people infected with Covid-19. As many as 67.4% of respondents stated that they had plans to travel in 2020, but the majority of them decided to postpone or cancel their travel plans. Respondents strongly agree that Covid-19 is highly contagious, deadly, and consider traveling during a pandemic very risky. However, respondents strongly believe that the Covid-19 pandemic will end soon in 2020. The results of this survey prove that health risks are a crucial factor for people in making travel decisions.