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All Journal Measurement : Jurnal Akuntansi SEIKO : Journal of Management & Business eCo-Buss Jurnal Abdidas Akrab Juara : Jurnal Ilmu-ilmu Sosial Jurnal Puan Indonesia JUPADAI : Jurnal Pengabdian Kepada Masyarakat Prosiding Seminar Nasional Ilmu Sosial dan Teknologi (SNISTEK)
Anggun Permata Husda
Universitas Putera Batam
Humanities Biochemistry, Genetics & Molecular Biology Chemistry Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Health Professions Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Mathematics Medicine & Pharmacology Public Health Social Sciences Other

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Journal : eCo-Buss

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Analisis Faktor-Faktor yang Mempengaruhi Tingkat Kepatuhan Wajib Pajak Orang Pribadi di KPP Pratama Batam Selatan Dewi Yanti; Anggun Permata Husda
eCo-Buss Vol. 4 No. 2 (2021): eCo-Buss
Publisher : Komunitas Dosen Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32877/eb.v4i2.275

Abstract

Pajak merupakan penerimaan terbesar yang berkontribusi lebih dari 70% dalam mendukung penyelenggaraan pembangunan bagi Indonesia. Namun, persentase pencapaian realisasi pajak tidak mencapai target yang ditetapkan setiap tahunnya. Penelitian ini dilaksanakan untuk menganalisis faktor-faktor yang berpengaruh terhadap tingkat kepatuhan wajib pajak dengan memanfaatkan kesadaran wajib pajak, sosialisasi perpajakan dan tarif pajak sebagai variabel independen. Populasi dalam riset ini adalah WPOP yang tercatat di KPP Pratama Batam Selatan sebanyak 352.233 orang. Sampel dalam riset ini ditetapkan sebesar 100 responden (perhitungan rumus slovin). Teknik penyamplingan yaitu Non-Probability Sampling dengan metode Purposive Sampling. Pengumpulan data dilaksanakan dengan penyebaran kuesioner, data diukur dengan skala likert kemudian diolah menggunakan program SPSS 26. Analisis data yang dimanfaatkan adalah uji statistik deskriptif, uji kualitas data, uji asumsi klasik, analisis regresi linear berganda, uji hipotesis dan uji koefisien determinasi. Hasil penelitian menunjukkan bahwa kesadaran wajib pajak (X1) berpengaruh signifikan terhadap tingkat kepatuhan wajib pajak dengan nilai signifikansi 0,004 < 0,05. Sosialisasi perpajakan (X2) berpengaruh signifikan terhadap tingkat kepatuhan wajib pajak dengan nilai signifikansi 0,044 < 0,05. Serta, tarif pajak (X3) berpengaruh signifikan terhadap tingkat kepatuhan wajib pajak dengan nilai signifikansi 0,001 < 0,05. Kesadaran wajib pajak, sosialisasi perpajakan dan tarif pajak secara simultan berpengaruh terhadap tingkat kepatuhan wajib pajak
Analisis pengaruh pertumbuhan penjualan dan rasio profitabilitas terhadap harga saham pada perusahaan di Bursa Efek Indonesia Vivi Widiyanti; Anggun Permata Husda
eCo-Buss Vol. 4 No. 3 (2022): eCo-Buss
Publisher : Komunitas Dosen Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32877/eb.v4i3.292

Abstract

This study was conducted with the aim to examine the effect of sales growth and profitability ratios on stock prices in real estate/property sector companies that listed in the Indonesia Stock Exchange for the period 2016 to 2020. The independent variable in this study are sales growth and profitability ratio using return on equity measurement, while the dependent variable in this study is stock price. The sampling technique that used in this study is purposive sampling technique where the population of companies in this study are 79 companies and 9 companies that have been selected as samples to be used in accordance with predetermined criteria. Data analysis in this study consisted of descriptive statistic, classic assumption test, multiple linear regression analysis and hypothesis test proceed by SPSS (Statistical Product and Service Solutions) Program Version 28. Based on the results of hypothesis test using t test showed that sales growth and return on equity has not a significant effect on stock price.Based on the result of hypothesis test using f test showed the significant value 0,305 > 0,05 so both of sales growth and return on equity have not a significant effect of stock price.
Financial Performance Analysis Before and After Covid-19. Study of a Case in PT. ANTAM Tbk Anggun Permata Husda; Hermaya Ompusunggu; Haposan Banjarnahor
eCo-Buss Vol. 5 No. 3 (2023): eCo-Buss
Publisher : Komunitas Dosen Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32877/eb.v5i3.584

Abstract

Analysis of PT ANTAM Tbk's Financial Performance Before and After Covid-19 is the title of this study. By comparing the financial ratios of the current ratio, quick ratio, debt to total assets, debt to total equity, net profit margin, return on assets, and total asset turnover, this study seeks to determine the financial ratios of PT ANTAM Tbk before and after COVID-19. The descriptive research method with a comparative study approach was used in this study. The financial statements of PT ANTAM Tbk before and after COVID-19 make up the study's population. Due to the sampling strategy, whereas the sample was taken using the purposive sampling method . The results of the study indicate that the present ratio will be around 144.81% in 2019. The quick ratio is around 1%. Debt to equity is 0.66%, debt to total assets is 0.40%. Return on assets is 6.4%. The net profit margin was 5.92%, while the overall asset turnover was 108%. The current ratio was approximately 121.14% in 2020. The quick ratio is around 1.23%. Debt to total equity is 0.66%. Debt to total assets is 40%. Return on assets was 0.036%. Net profit margin was 0.04%. Total asset turnover is 0.86%.
Analisis Faktor-Faktor Yang Mempengaruhi Kepatuhan Wajib Pajak Kendaraan Bermotor di Kota Batam Lili Rusneli Simatupang; Anggun Permata Husda
eCo-Buss Vol. 6 No. 2 (2023): eCo-Buss
Publisher : Komunitas Dosen Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32877/eb.v6i2.809

Abstract

Pajak adalah sarana utama untuk mendanai kegiatan negara, seperti pembangunan Nasional dan akan sulit untuk melaksanakan upaya ini tanpa pendapatan yang dihasilkan dari sektor perpajakan. Fungsi pajak ialah untuk membangun negara karena hasil pajak terkategori sebagai pendapatan negara yang paling dominan. Penelitian ini dilakukan guna melihat aspek-aspek yang dapat berpengaruh pada kepatuhan wajib pajak kendaraan bermotor dengan menggunakan faktor kesadaran wajib pajak, kualitas pelayanan pajak serta sanksi perpajakan yang merupakan variabel bebas. Populasi pada riset ini ialah wajib PKB yang tercatat di SAMSAT Batam Center sebanyak 442.092 orang. Sampel penelitian ini sebesar 100 responden yang didapatkan dari perhitungan dengan mengaplikasikan rumus Slovin. Metode pemilihan sampel yang diimplementasikan pada riset ini ialah Non-Probability Sampling dengan teknik Purposive Sampling. Akumulasi data ini menggunakan angket, data dapat ditaksir menggunakan skala Likert selanjutnya diolah dengan SPSS versi 25. Riset ini menerapkan analisis data analisis liniar berganda. Menurut hasil dari riset membuktikan bahwa Kesadaran Wajib Pajak (X1) mempunyai pengaruh signifikan pada Kepatuhan Wajib PKB dengan nilai signifikansi 0,000 < 0,05. Kualitas Pelayanan Pajak (X2) tidak mempunyai pengaruh pada Kepatuhan Wajib PKB dengan nilai signifikan 0,785 > 0,055. Serta, Sanksi Perpajakan (X3) memiliki pengaruh signifikan pada Kepatuhan Wajib Pajak Kendaraan Bermotor dengan signifikan senilai 0.000 < 0,05.
Pengaruh E-commerce, Pengetahuan Akuntansi dan Sistem Informasi Akuntansi Terhadap Kinerja UMKM Sintia Maya; Anggun Permata Husda
eCo-Buss Vol. 6 No. 3 (2024): eCo-Buss
Publisher : Komunitas Dosen Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32877/eb.v6i3.1101

Abstract

MSMEs are of paramount importance in the economic landscape of a nation. The performance of Micro, Small, and Medium Enterprises (MSMEs) pertains to the extent to which these firms successfully accomplish their economic and business goals. The objective of this study is to determine and examine the impact of e-commerce, accounting expertise, and accounting information systems on the performance of MSMEs. The study used a quantitative research methodology, with a sample size of 135 participants selected using the Slovin formula. The technique of purposive sampling is employed for participant selection. Data collection entails the dissemination of questionnaires employing Likert scales, followed by analysis using SPSS Version 26. Based on the results, it can be concluded that the performance of MSMEs is significantly influenced by the e-commerce factor, as supported by a T-test significance value of 0.004, which falls below the predetermined threshold of 0.05. However, the significance value of 0.548 from the T-test indicates that the variable of accounting expertise does not significantly affect the performance of MSMEs. This value exceeds the predetermined threshold of 0.05. In addition, the significance value of 0.000 for the T-test on accounting information systems means that this variable has a substantial effect on the performance of MSMEs; this value is less than the critical value of 0.05. Hence, it can be deduced that the performance of micro, small, and medium enterprises (MSMEs) is significantly impacted by the variables of e-commerce and accounting information systems. Nonetheless, there is no discernible effect of accounting expertise on the performance of MSMEs.
Co-Authors Argo Putra Prima David Jonni Gou Dewi Yanti Elsya Paskaria Loyda Tarigan Haposan Banjarnahor Hermaya Ompusunggu Hermaya Ompusunggu Lili Rusneli Simatupang Mariani Hasugian Muhammad Rasid Ridho Ompusunggu, Hermaya Risca Azmiana Sintia Maya Triana Ananda Rustam Vivi Widiyanti Welsy Efrianti Wilbert Parsaoran Rajagukguk Windy Safitri