Articles
<![CDATA[Financial Ratios, Economic Value Added and Market Reaction: A Quantitative Study on Indonesia Stock Exchange ]]>
<![CDATA[Azis, Indrawan]]>;
<![CDATA[Nianty, Dara Ayu]]>;
<![CDATA[Marlinah, Andi]]>
<![CDATA[ JURNAL MANAJEMEN BISNIS Vol 7 No 2 (2020): September - Manajemen Bisnis ]]>
Publisher : <![CDATA[Pusat Penerbitan dan Publikasi Ilmiah Fakultas Ekonomi, Universitas Muslim Indonesia ]]>
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DOI: 10.33096/jmb.v7i2.573
<![CDATA[Reflecting on the phenomenon of stock market movements on the Indonesia Stock Exchange, this study was appointed to examine the effect of the effect of liquidity, solvency, and Economic Value Added (EVA) on market reactions in manufacturing companies listed on the IDX. The research method uses a quantitative approach, and types are categorized in explanatory research. The population in this study is manufacturing companies listed on the Indonesia Stock Exchange in the period 2017-2019. Determination of the sample to be tested in this study using a purposive sampling method and obtained 36 companies. Secondary data were obtained from the Capital Market Information Center (PIPM) the Indonesia Stock Exchange (IDX). The analytical method is Partial Least Square (PLS) with the assistant of SmartPLS 3.0 software. The results of the study showed that all exogenous variables positively and significantly influenced endogenous variable (EVA and Market Reaction). Research findings enrich previous studies on understanding market reactions and their impact on the development of corporate financial strategies in Indonesia.]]>
<![CDATA[DAMPAK PENERAPAN PERNYATAAN STANDAR AKUNTANSI KEUANGAN (PSAK 68) TENTANG PENGUKURAN NILAI WAJAR TERHADAP PAJAK PENGHASILAN (STUDI KASUS PADA PT ASTRA INTERNATIONAL Tbk.) ]]>
<![CDATA[Andi Marlinah]]>
<![CDATA[ AkMen JURNAL ILMIAH Vol 14 No 2 (2017): Akmen Jurnal Ilmiah ]]>
Publisher : <![CDATA[Lembaga Penelitian dan Publikasi Nobel Indonesia ]]>
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<![CDATA[The Title of this research is “The Impact of Statement of Financial Accounting Standards (PSAK 68) about Fair Value Measurement of the Income Tax (A Case Study on PT Astra International Tbk.)”., The presence of PSAK 68 give a effect to several reasons, among them income or comprehensive income, and also on taxation. The Focus of this research is about how a draft judgment in this case fair value measurement affect the income tax, both from the corresponding expenditures as well as regulations issued by the tax authority. The Method of this research is descriptive qualitative analysis. Data obtained from the official website of PT Astra International Tbk. which in turn stated that based on the three post which were analyzed by a researcher, found two of them to give effect to income tax based on the fair value measurement namely: (a) loss on the translation of receivables, and (b) exchange difference on translation of financial statements in foreign currencies. The next (c) revaluation of fixed assets, is based on the results of reseacrh that not give effect to income tax.]]>
<![CDATA[PENERAPAN LAPORAN KEUANGAN ORGANISASI NIRLABA BERDASARKAN PSAK NO. 45 ]]>
<![CDATA[Andi Marlinah]]>;
<![CDATA[Ali Ibrahim]]>
<![CDATA[ AkMen JURNAL ILMIAH Vol 15 No 1 (2018): AkMen JURNAL ILMIAH ]]>
Publisher : <![CDATA[Lembaga Penelitian dan Publikasi Nobel Indonesia ]]>
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<![CDATA[This research to know the financial statement Mosque of Al-Markaz Al-Islami Jenderal M. Jusuf in accordance with SFAS 45 or not yet. The reseacrh method used descriptive qualitative that is direct by observation, interviews, and literatur study, with the stages of analysis data collection, data reduction, data triangulation, and conclusion. The research results obtained in Mosque of Al-Markaz Al-Islami Jenderal M. Jusuf is financial statement on Mosque of Al-Markaz Al-Islami Jenderal M. different with SFAS 45 which follows the format of the financial statement of Mosque of Al-Markaz Al-Islami Jenderal M. Jusuf.]]>
<![CDATA[PENGARUH PENGETAHUAN DAN KESADARAN TERHADAP KEPATUHAN WAJIB PAJAK KENDARAAN BERMOTOR DENGAN SANKSI PERPAJAKAN SEBAGAI VARIABEL MODERATING (Studi Pada Kantor SAMSAT Wilayah I Kota Makassar) ]]>
<![CDATA[Andi Marlinah]]>
<![CDATA[ AkMen JURNAL ILMIAH Vol 15 No 3 (2018): AkMen JURNAL ILMIAH ]]>
Publisher : <![CDATA[Lembaga Penelitian dan Publikasi Nobel Indonesia ]]>
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<![CDATA[This research aims to examine the effect of knowledge and awareness on taxpayer complience in paying vechile tax in SAMSAT office area I Makassar city with sanction as moderating variable. The research data was obtained from questionnaires (primary) by taking as many as 100 respondents taxpayer.The analysis data was used by Moderated Regression Analysis (MRA) with SPSS 24.0. These result of research showed that knowledge and conscious have a positive effect on compliance tax, sanctions can’t moderate the relationship between knowledge on taxpayer compliance, and sanctions can’t moderate the relationship between conscious of motor vehicle taxpayer compliance.]]>
<![CDATA[ANALISIS RASIO PROFITABILITAS UNTUK MENILAI KINERJA KEUANGAN PADA PT. AMANAH FINANCE ]]>
<![CDATA[Andi Marlinah]]>
<![CDATA[ AkMen JURNAL ILMIAH Vol 11 No 1 (2014): AKMEN Jurnal Ilmiah ]]>
Publisher : <![CDATA[Lembaga Penelitian dan Publikasi Nobel Indonesia ]]>
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<![CDATA[This study aims to analyze the financial performance PT. Amanah Finance in terms of profitability in the year 2010 to 2012. Based on the results of the study, the analysis of profitability seen from the gross profit margin from 2010 to 2012 increased slightly, and the views from the net profit margin increased. The financial performance of the companies seen from ROI and ROE has increased, but the level of ROI and ROE of the company is said to poor or unstable because it is still relatively far from the industry standards average. From the results of this analysis, it is suggested that the management of PT. Amanah Finance need to analyze the financial statements in each period and management also needs to conduct a thorough evaluation of the profitability of the company in order to achieve the ratio of the average industry standards average.]]>
<![CDATA[ANALISIS POTENSI PENERIMAAN TUNGGAKAN PAJAK KENDARAAN BERMOTOR PADA KANTOR SISTEM ADMINISTRASI MANUNGGAL DIBAWAH SATU ATAP (SAMSAT) MAKASSAR ]]>
<![CDATA[Andi Marlinah]]>
<![CDATA[ AkMen JURNAL ILMIAH Vol 9 No 1 (2012): AKMEN Jurnal Ilmiah ]]>
Publisher : <![CDATA[Lembaga Penelitian dan Publikasi Nobel Indonesia ]]>
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<![CDATA[Motor vehicle tax revenue from year to year fluctuations, which at the beginning of the semester to second semester in 2007 increased by 7.89%, but in the first half of 2008 has decreased by 20.77% of tax revenue. This is due to the lack of public awareness of the obligation to pay taxes, lack of good service to the level of long queues and long enough or because the vehicle is lost or damaged but not yet reported. Level of realization of arrears of PKB (motorcycle) was 22.69% with the potential revenues that can be invoiced in arrears in the amount of Rp1.896.510.096. While the realization of arrears of CLA (car) of 53.26%, and the potential revenue arrears PKB (cars) in semesters to come to be collectible by Rp1.463.836.453,5.]]>
<![CDATA[MENINGKATKAN PRODUKTIVITAS USAHA MELALUI MOTIVASI ]]>
<![CDATA[Andi Marlinah]]>
<![CDATA[ AkMen JURNAL ILMIAH Vol 6 No 2 (2009): AKMEN Jurnal Ilmiah ]]>
Publisher : <![CDATA[Lembaga Penelitian dan Publikasi Nobel Indonesia ]]>
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<![CDATA[Productivity means the comparison between the output and the input, while the motivation is the inisiative process done by the aware action to achieve the purpose . Most researchers of motivation have develop different theories to predict motivation, one of the theories that has been developed is expectancy theory regarded as the best tool which explains that human behaviour is influenced by probability attached by someone to the company needed to achieve the purpose, performance and esteem which satisfy personal aim. So, principally the motivation is given by company in any form, it means to increase employees’ poductivity.]]>
<![CDATA[ANALISIS PELAKSANAAN RENCANA ANGGARAN YANG EFEKTIF DAN EFESIEN SEBAGAI ALAT PENGENDALIAN BIAYA PRODUKSI PADA CV CITRA PERKASA MANDIRI ]]>
<![CDATA[Andi Marlinah]]>
<![CDATA[ AkMen JURNAL ILMIAH Vol 16 No 2 (2019): AkMen JURNAL ILMIAH ]]>
Publisher : <![CDATA[Lembaga Penelitian dan Publikasi Nobel Indonesia ]]>
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<![CDATA[This study aims to find out whether budget planning on CV. Citra Perkasa Mandiri is well or not, and to find out whether production costs control on CV. Citra Perkasa Mandiri is implemented effectively and efficiently or not. This research method is qualitative. The data of this study were obtained from target data and budget realization on CV. Citra Perkasa Mandiri starting from 2015-2017. The results of this study, budget planning on CV. Citra Perkasa was well. In addition, controlling production costs on the CV. Citra Perkasa Mandiri has been implemented effectively and efficiently. During the last three years, there have been no irregularities and still benefited. Except for the direct labor cost budget that had experienced irregularities in 2017. Penelitian ini bertujuan untuk mengetahui apakah perencanaaan anggaran pada CV. Citra Perkasa Mandiri berjalan dengan baik, dan untuk mengetahui apakah pengendalian biaya produksi pada CV. Citra Perkasa Mandiri diterapkan secara efektif dan efisien. Metode penelitian ini yaitu kualitatif. Data penelitian ini diperoleh dari data target dan realisasi anggaran pada CV. Citra Perkasa Mandiri mulai dari tahun 2015-2017. Pada hasil analisis target dan realisasi anggaran yang telah ditetapkan oleh CV. Citra Mandiri maka diperoleh hasil bahwa anggaran CV. Citra Perkasa berjalan dengan baik. Selain itu, pengendalian biaya produksi pada CV. Citra Perkasa Mandiri telah diterapkan secara efektif dan efisien. Selama tiga tahun terakhir, tidak terjadi penyimpangan dan tetap mendapatkan keuntungan. Kecuali pada anggaran biaya tenaga kerja langsung yang sempat mengalami penyimpangan pada tahun 2017.]]>
<![CDATA[PENGARUH PERPUTARAN MODAL KERJA DAN PERPUTARAN PIUTANG TERHADAP PROFITABILITAS PADA CV. NONYDA MAKASSAR ]]>
<![CDATA[Andi Marlinah]]>;
<![CDATA[Nurmasitah Nurmasitah]]>
<![CDATA[ AkMen JURNAL ILMIAH Vol 17 No 2 (2020): AkMen JURNAL ILMIAH ]]>
Publisher : <![CDATA[Lembaga Penelitian dan Publikasi Nobel Indonesia ]]>
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<![CDATA[This study was aims to determine the effect of working caoital turnover and accounts receivable turnover on profitability ini CV. Nonyda Makassar. This study uses secondary data in the form of company monthly financial statements from 22016 – 2019 0r 36 months. The results of this study prove that partially working capital turnover has a positive and significant effect on profitability, while accounts receivable turnover does not significantly influence profitability. This study also proves that working capital turnover and receivables turnover simultaneously effect profitability. This study produces a coefficient of determination of 71,3% which shows that profitability is influenced by variable working capital turnover and account receivables turnover. While the remaining 28,7% showed that profitability was influenced by variables not examined in this study]]>
<![CDATA[ASPEK E-FILING DENGAN KETAATAN WAJIB PAJAK MELALUI MODERASI KECAKAPAN INTERNET DAN BIAYA KETAATAN ]]>
<![CDATA[Asbi Amin]]>;
<![CDATA[Andi Marlinah]]>;
<![CDATA[Sukmawati Sukmawati]]>
<![CDATA[ AkMen JURNAL ILMIAH Vol 18 No 1 (2021): AkMen JURNAL ILMIAH ]]>
Publisher : <![CDATA[Lembaga Penelitian dan Publikasi Nobel Indonesia ]]>
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DOI: 10.37476/akmen.v18i1.1382
<![CDATA[The purpose of this research was to analyze e-filing effect on taxpayer compliance, to analyze e-filing effect on mandatory compliance through moderation of internet skills and to analyze e-filing effect on taxpayer compliance without being moderated by compliance costs. Data were collected questionnaires which were distributing to the sample with accidental sampling technique to 100 individual taxpayers at KPP Makassar Barat. Data analysis using the Moderated Regression Analysis (MRA) approach. The results of the study found that the application of e-filing positively and significantly affects taxpayer compliance, internet proficiency as moderating the relationship between e-filing and taxpayer compliance, while compliance costs do not moderate the relationship between e-filing and taxpayer compliance.]]>
