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ANALISIS PENGARUH DAYS SALES OUTSTANDING (DSO), DAYS INVENTORY OUTSTANDING (DIO), DAN, DAYS PAYABLE OUTSTANDING (DPO) TERHADAP CURRENT RATIO (CR)PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA - Soedjatmiko; - Yudani
Dinamika Ekonomi - Jurnal Ekonomi dan Bisnis Vol 8 No 2 (2015): DINAMIKA EKONOMI Jurnal Ekonomi dan Bisnis Vol.8 No.2 September 2015
Publisher : SEKOLAH TINGGI ILMU EKONOMI NASIONAL (STIENAS) BANJARMASIN

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Abstract

Abstrak, Penelitian ini meneliti pengaruh Days Sales Outstanding (DSO), Days Inventory Outstanding (DIO), Days Payable Outstanding (DPO) Terhadap Tingkat Current Ratio (CR) Perusahaan Manufaktur Yang Terdaftar di Bursa Efek Indonesia periode 2009-2012. Populasi penelitian ini adalah perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia (BEI) tahun 2009-2012 berjumlah 137 perusahaan.Teknik pengambilan sampel yang digunakan dalam penelitian ini adalah purposive. Hasil penelitian menunjukkan hasil dari pengujian hipotesis secara parsial atau uji t menjelaskan DIO berpengaruh terhadap CR perusahaan manufakturdi Bursa Efek Indonesia periode 2009-2012 sedangkan DSO dan DPO tidak berpengaruh terhadap CR perusahaan manufakturdi Bursa Efek Indonesiaperiode 2009-2012. Hasil dari pengujian hipotesis secara simultan atau uji F bahwa DSO, DIO, dan DPO bepengaruh terhadap CR perusahaan manufakturdi Bursa Efek Indonesia periode 2009-2012. Hasil estimasi regresi menunjukkan bahwa ketiga variabel independen yang ada pada model regresi mampu menjelaskan 40,90% terhadap CR dan sisanya sebesar 59,10% dijelaskan oleh variabel lain yang tidak termasuk dalam penelitian ini.
PENGARUH STRES KERJA, MOTIVASI DAN KOMPENSASI TERHADAP KINERJA KARYAWAN PT TELKOM AKSES SENTRAL TELEPON OTOMAT (STO) 1 CENTRUM CABANG BANJARMASIN Ruslinda Agustina; - Soedjatmiko; Etty Rastika
Dinamika Ekonomi - Jurnal Ekonomi dan Bisnis Vol 12 No 1 (2019): DINAMIKA EKONOMI Jurnal Ekonomi dan Bisnis Vol. 12 No. 1 Maret 2019
Publisher : SEKOLAH TINGGI ILMU EKONOMI NASIONAL (STIENAS) BANJARMASIN

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Abstract

Abstract, This study aims to prove empirically the effect of work stress, motivation and compensation on the performance of employees of PT Telkom Telephone Central Phone Access (STO) 1 Centrum Banjarmasin Branch. The sample of this study amounted to 40 employees who were responded to with the help of the SPSS version 16.00 for windows software statistical test tool. The results of this study indicate H1 0.396 and H3 0.160 which means that the value is greater than 0.05, namely work stress and rejected compensation does not affect employee performance. Whereas, the results of the H2 study show 0.004 which means that the value is smaller than 0.05, that is, motivation is accepted to influence employee performance. In addition, H4 shows a significant value of 0.002 which means that the value is smaller than 0.05, which means that H4 is accepted. The conclusion of this study is that the motivation variable influences employee performance, while work stress variables and compensation do not affect employee performance. Simultaneously work stress, motivation and compensation affect employee performance. Suggestions for this research are expected in future studies to add other variables such as work environment, competence, leadership style and work discipline to get different results.
PENGARUH TAX AMNESTY TERHADAP KEPATUHAN WAJIB PAJAK ORANG PRIBADI DI KPP PRATAMA BANJARMASIN rakhmi - ridhawati; - soedjatmiko; Aulia Rakhmi
Dinamika Ekonomi - Jurnal Ekonomi dan Bisnis Vol 13 No 2 (2020): DINAMIKA EKONOMI Jurnal Ekonomi dan Bisnis Vol.13 No.2 September 2020
Publisher : SEKOLAH TINGGI ILMU EKONOMI NASIONAL (STIENAS) BANJARMASIN

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Abstract

The purpose of this research is to empirical evidence the effect of tax amnesty on individual taxpayer compliance at KPP Pratama Banjarmasin. The method used in this research is quantitative method, with a total sample of 216 respondents consisting of personal taxpayers who take advantage of tax amnesty. The results of this study indicate that Tax Amnesty has an effect on the recommendation of individual taxpayers at KPP Pratama Banjarmasin because tax amnesty provides an opportunity for non-compliant individual taxpayers to comply because taxpayers who are given tax amnesty in the form of taxes that should not be owed are not subject to liability. administration of taxation and criminal sanctions in the field of taxation. Keywords: Tax amnesty, Taxpayer compliance