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All Journal JURNAL EMBA : JURNAL RISET EKONOMI, MANAJEMEN, BISNIS DAN AKUNTANSI JURNAL RISET AKUNTANSI GOING CONCERN JURNAL LPPM BIDANG EKOSOSBUDKUM Jurnal Ipteks Akuntansi Bagi Masyarakat Indonesia Accounting Journal Formosa Journal of Applied Sciences (FJAS) Riset Akuntansi dan Portofolio Investasi Manajemen Bisnis dan Keuangan Korporat Riset Akuntansi dan Manajemen Pragmatis
Steven J. Tangkuman
Universitas Sam Ratulangi Manado
Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Social Sciences

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Analysis of the Contribution of the e-SAMSAT System to Motor Vehicle Tax Revenue at UPTD SAMSAT Tomohon Tjung, Brilian Pijar Wijaya; Pangerapan, Sonny; Tangkuman, Steven J.
Formosa Journal of Applied Sciences Vol. 3 No. 9 (2024): September 2024
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55927/fjas.v3i9.11419

Abstract

Taxes, as the largest source of state revenue, play an important role in the Indonesian economy. Motor vehicle tax is a levy that must be collected by a company or government agency. The purpose of this study is to evaluate the use of e-SAMSAT in increasing state revenue from motor vehicle taxes, making it easier for people to pay motor vehicle taxes, and knowing whether the eSAMSAT application has met the objectives set by the government. This research uses descriptive qualitative data analysis method. Based on the research findings, e-SAMSAT is a payment method that always increases every year, it's just that it hasn't been able to reach the target for each year. However, the implementation of the e-SAMSAT system has been carried out in accordance with applicable regulations.
Pengaruh loan to deposit ratio (LDR), dan return on equity (ROE) terhadap harga saham pada perusahaan sektor perbankan yang terdaftar di Bursa Efek Indonesia tahun 2022-2024 Inggo, Regita Frizchila; Pangerapan, Sonny; Tangkuman, Steven J.
Manajemen Bisnis dan Keuangan Korporat Vol. 4 No. 1 (2026)
Publisher : Yayasan Widyantara Nawasena Raharja

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58784/mbkk.432

Abstract

Stock prices reflect firm value and serve as a key reference for investors’ decision-making in the capital market. This study examines the effect of the Loan to Deposit Ratio (LDR) and Return on Equity (ROE) on the stock prices of banking companies listed on the Indonesia Stock Exchange during the 2022–2024 period. Using a quantitative approach, the study applies purposive sampling to obtain 41 banking firms, resulting in 123 firm-year observations. Multiple linear regression analysis is employed using IBM SPSS 27. The results indicate that LDR has a positive and statistically significant effect on stock prices, suggesting that banks’ effectiveness in channeling third-party funds into credit acts as a positive signal to investors regarding liquidity management and income generation. Likewise, ROE shows a positive and significant influence on stock prices, indicating that higher profitability enhances investor confidence in management’s ability to generate returns from shareholders’ equity. These findings support signaling theory, which posits that financial performance indicators convey important information to the market and influence investor behavior. The study implies that liquidity and profitability ratios are fundamental considerations for investors in valuing banking stocks and for bank management in maintaining market credibility.
Pengaruh financial technology terhadap kinerja profitabilitas perusahaan otomotif yang terdaftar di Bursa Efek Indonesia periode 2021-2023 Babaubun, Putri Astri; Kalangi, Lintje; Tangkuman, Steven J.
Riset Akuntansi dan Manajemen Pragmatis Vol. 4 No. 1 (2026)
Publisher : Yayasan Widyantara Nawasena Raharja

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58784/ramp.431

Abstract

This study aims to examine the effect of Financial Technology (FinTech) adoption on the profitability of automotive companies listed on the Indonesia Stock Exchange (IDX) during the 2021–2023 period. FinTech adoption is measured using the FinTech Adoption Index (FAI) derived from annual reports and official publications, while profitability is proxied by Return on Assets (ROA). This research employs a quantitative approach with purposive sampling, resulting in 11 companies and 33 observations. Data are analyzed using simple linear regression with IBM SPSS 26. The results indicate that FinTech has a positive and significant effect on profitability, with a regression coefficient of 0.060 and a significance value of 0.023 (p < 0.05). This finding suggests that higher FinTech adoption enhances firms’ efficiency in utilizing assets, thereby improving profitability. However, the coefficient of determination (R²) of 0.156 implies that FinTech explains only 15.6% of the variation in profitability, indicating the presence of other influencing factors. These findings support Signaling Theory and Agency Theory, highlighting that FinTech adoption serves as a positive signal to stakeholders while reducing information asymmetry and agency costs. This study contributes to the limited literature on FinTech in the automotive sector and provides practical implications for firms in optimizing digital transformation strategies to enhance financial performance.
Co-Authors Ahmad, Inayah Tania Aimbu, Gitania Anis, Valencia Matthew Anugrahi, Rachelyta Babaubun, Putri Astri Clarisa, Saskya Cynthia Amanda, Cynthia Dalonto, Miswati David P. E. Saerang Deftrianto, Leonardus I Made Dhullo Afandi Grace B. Nangoi Harianto Sabijono, Harianto Harijanto Sabijono Hendrik Manossoh, Hendrik Herman Karamoy Inggo, Regita Frizchila Inggriani Elim Ingkiriwang, Hanny D. Jantje J. Tinangon Jenny Morasa Jessy D. L. Warongan, Jessy D. L. Jones, Tifani Jullie J Sondakh Kowel, Viva A. A. Lintje Kalangi Malawere, Natalia Christina Mangarey, Reyfando Bilgery Mangeber, Sandy Robert Moningka, Christy Virginia Moray, Christian Morgan Nender, Margaretha Novi Swandari Budiarso Paat, Equilia Debora Pingkan Lapian, Pingkan Polii, Imanuel R. A. Robert Lambey Rompas, Debora Rumagit, Arleina Sahetapy, Tirsha Cindy Salim, George Bryan Samad, Faturrahman H. Sawori, Roslin Siahaan, Josua Jonathan Sifrid S. Pangemanan Sinaga, Renancy Sondakh, Fivany Gebby Hary Sonny Pangerapan, Sonny Stanly W. Alexander Sukarno, Siti Aisyah Supu, Inka Shefrani Talondong, Susanti Tambariki, Brayel Topan Tinangon, Dr. Jantje J. Tjung, Brilian Pijar Wijaya Treesje Runtu Tuturoong, Anggreani Tuyu, Anjeli Raysa Ventje Ilat Veronika Mulalinda Waworega, Aprillinda Angie Wenur, Cindy Y. Winowoda, Sabrina Sheren Wongkar, Mega Eliza