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All Journal IJBE (Integrated Journal of Business and Economics) Management Studies and Entrepreneurship Journal (MSEJ) Islamic Banking : Jurnal Pemikiran dan Pengembangan Perbankan Syariah Indonesian Community Journal Jurnal IAKP: Jurnal Inovasi Akuntansi Keuangan & Perpajakan Jurnal Ilmiah Niaga Bisnis Elektronik
Yunita Maharani
STIE IBEK Pangkalpinang
Agriculture, Biological Sciences & Forestry Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Public Health Social Sciences Other

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ANALISIS CSR DAN HUBUNGANYA DENGAN PROPITABILITAS MASA COVID-19 PADA PERUSAHAAN KONSUMSI Rafika Sari; Yunita Maharani
Islamic Banking : Jurnal Pemikiran dan Pengembangan Perbankan Syariah Vol 7 No 1 (2021): Islamic Banking:Jurnal Pemikiran dan Pengembangan Perbankan Syariah - Agustus 202
Publisher : Sekolah Tinggi Ekonomi dan Bisnis Syariah (STEBIS) Indo Global Mandiri

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (323.123 KB) | DOI: 10.36908/isbank.v7i1.269

Abstract

Corporate Social Responsibility (CSR) merupakan suatu prinsip kemanusian atau kepedulian perusahaan terhadap steakholdernya atau lingkungan sosialnya dimana etika perusahaan dinilai dari cara perusahaan memperlakukan steakholdernya , Penelitian ini akan menganalisis tentang Corporate social responsibility dan pengungkapanya serta pengaruhnya terhadap propitabilitas , metode analisis data dengan megunakan regresi sederhanana hasil penelitian menyatakan bahwa Corporate social responsibility berpengaruh secara positif signifikan terhadap kinerja keuangan atau profitabilitas pada perusahaan manufaktur sektro barang konsumsi yang terdaftar dibursa efek dindonesia tahun 2019hal ini sejalan dengan teori steakholder yang menyarakan perusahaan tidak hanya dapat meningkatkan kinerjanya jika perusahaan dapat peduli pada seuam steakholdernya termasuk lingkungan sosialnya. Penelitian ini berkonstribusi pada perusahaan agar dapat meningkatkan etika kepedulian social dan melakaukan pengungkapan terhadap kegiatan sosialnya agar dapat meningkatkan kinerja perusahaan .
TRANSFER PRICING MULTINATIONAL COMPANIES IN INDONESIA: THE ROLE OF GOOD CORPORATE GOVERNANCE (GCG), TUNNELING INCENTIVE AND LEVERAGE Marheni Marheni; Yunita Maharani; Liya Ermawati
Integrated Journal of Business and Economics (IJBE) Vol 6, No 3 (2022): Integrated Journal of Business and Economics
Publisher : Fakultas Ekonomi, Universitas Bangka Belitung

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (407.227 KB) | DOI: 10.33019/ijbe.v6i3.506

Abstract

The aims of study were 1) to analyze the effect of Good Corporate Governance (GCG) on transfer pricing; 2) Analyzing the effect of tunneling incentive on transfer pricing and 3) Analyzing the effect of leverage on transfer pricing. The research population were multinational companies in the manufacturing sector in Indonesia at 2010-2019. Methods of analysis used multiple regression analysis. The results showed that 1) GCG had a positive and significant effect on the company's transfer pricing. Hypothesis H1 which states that GCG had a positive effect on the company's transfer pricing is proven: 2) Tunneling Incentive (TI) had a positive and significant effect on the company's transfer pricing. Hypothesis H2 which states that Tunneling Incentive (TI) had a positive effect on the company's transfer pricing is proven; 3) Leverage had not positive and significant effect on the company's transfer pricing. Hypothesis H3 which states that leverage has a positive effect on the company's transfer pricing is not proven.
Analisis Studi Kelayakan Bisnis UMKM Cake Kota Pangkalpinang Andewi Rupita Ningrum; Nelly Astuti; Yunita Maharani
Management Studies and Entrepreneurship Journal (MSEJ) Vol. 3 No. 6 (2022): MSEJ : Management Studies and Entrepreneurship Journal
Publisher : Yayasan Pendidikan Riset dan Pengembangan Intelektual (YRPI)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37385/msej.v3i6.1332

Abstract

Metode yang digunakan dalam penelitian ini adalah menggunakan metode deskriptif kualitatif dengan metode studi kasus yaitu mendeskripsikan dan mendeskripsikan kondisi yang ada di lokasi penelitian pada saat observasi, dilanjutkan dengan menganalisis permasalahan yang dihadapi dengan menggunakan analisis kelayakan termasuk Net Present Value (NPV), Avarage Rate of Return (ARR), Payback Period (PP) dan Profitability Index (PI). Untuk melihat perkembangan strategi bisnis kue ini menggunakan analisis SWOT serta permintaan pasar dan bauran pemasaran. Ketiga usaha kue di wilayah kota Pangkalpinang dikaji berdasarkan hasil Perhitungan NPV Dewi Cake sebesar Rp143.127.140; ARR 101%, Profitability Index 2,36 dan Payback Period selama 11 bulan, metode Perhitungan NPV Kue Rohal sebesar Rp. 133.850.270; ARR 140%, Profitability Index 2,91 dan Payback Period selama 8 bulan dan metode Perhitungan NPV Chabietz Cake sebesar Rp. 45.629.990; ARR 206%, Profitability Index 5,56 dan Payback Period selama 4 bulan. Ketiga usaha kue di wilayah kota Pangkalpinang ini sangat layak untuk dijalankan. Kata Kunci : Studi Kelayakan Usaha, Cake
Pengaruh Penghasilan Wajib Pajak, Penerapan E-System Pajak dan Pengetahuan Perpajakan Terhadap Kepatuhan Wajib Pajak Orang Pribadi Selama Pandemi Covid 19 (Studi Pada Kantor Pelayanan Pajak Pratama Kota Pangkalpinang Tahun 2020–2021) Harfenas Situmorang; Yunita Maharani
Jurnal IAKP: Jurnal Inovasi Akuntansi Keuangan & Perpajakan Vol. 4, No. 1, Juni 2023
Publisher : Politeknik Negeri Bengkalis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35314/iakp.v4i1.3287

Abstract

This study aims to determine the effect of Taxpayer Income, Application Of Tax E-System And Tax Knowledge On Taxpayer Compliance Of Personal Persons During The Covid-19 Pandemic (Study at the Pangkalpinang City Pratama Tax Service Office 2020-2021). This study uses quantitative methods. The population in this study were Individual Taxpayer which registered at KPP Pratama, Pangkalpinang. The sampling was conducted by Simple Random Sampling Method. The number of samples was determined by the researcher purposively with total of sample are 100 Individual Taxpayer. Data sources in this study use primary data with Quantitative Descriptive Method where the data collection were used in this study is survey methods with questionnaires as survey instrument. The data analysis technique used in this study is Multiple Linear Regression analysis tecniques. The results showed that Implementation of Taxpayer Income have a positive and significant effect on the level of Taxpayer Compliance. This is evidenced by the t-value greater than the table (2,591 > 1.984) at significant (0.011 < 0.05). Application Of Tax E-System have a positive and significant effect on the level of Tax Compliance. This is evidenced by the t-value greater than the table (3.371 > 1.984) at significant (0.001 < 0.05). Tax Knowledge have a positive and significant effect on the level of Taxpayer Compliance. This is evidenced by the t-value greater than the table (3,277 > 1.984) with a significant (0.001 < 0.05). Taxpayer Income, Application Of Tax E-System and Tax Knowledge have a positive and significant effect together on the Taxpayer Compliance Level. This is evidenced by the regression coefficient that is positive at 0.279; 0.396; 0.291 and Fcount greater than Ftable (108.501 > 2.70).Keywords: Taxpayer Income, Application Of Tax E- System, Tax Knowledge, Individual Taxpayer Compliance
Galeri Investasi Ekonomi di SMK Negeri 1 Pangkalan Baru Kota Pangkalpinang Hendarti Tri Setyo Mulyani; Deara Shinta Lestari; Yunita Maharani
I-Com: Indonesian Community Journal Vol 3 No 3 (2023): I-Com: Indonesian Community Journal (September 2023)
Publisher : Fakultas Sains Dan Teknologi, Universitas Raden Rahmat Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33379/icom.v3i3.3082

Abstract

Berkembangnya era digitalisasi menjadikan ruang gerak lebih besar bagi para investor dalam berinvestasi, sebagai contoh investasi yang dilakukan semua kalangan di pasar modal. Masalah yang saat ini terjadi pada remaja zaman sekarang kurang memaksimalkan teknologi dengan hal yang lebih berguna. Hal ini yang melatarbelakangi pihak kampus memberikan seminar  mengenai  pasar modal menjadi faktor utama kesuksesan berinvestasi.  Adapun solusi yang bisa diberikan kepada SMK Negeri 1 Pangkalanbaru yaitu memberikan pendampingan dan pelatihan (Search Engine Optimization) dimulai pada tanggal 06 Februari sampai dengan 10 Februari  2023. Siswa-siswi diberikan gambaran cara melakukan investasi melalui aplikasi dari smartphone masing-masing. Metode pelaksanaan berupa persiapan, observasi sekolah dan serangkaian kegiatan. Setelah diadakan kegiatan pelatihan ini , sebagian besar peserta memahami alur transaksi pada saham dan obligasi pada pasar modal, dan pentingnya berinvestasi dan jiwa entrepreneur di kehidupan sekarang  ini dengan tujuan peningkatan penghasilan.
PENGARUH KREATIVITAS, INOVASI DAN TRANSFORMASI DIGITAL TERHADAP KEWIRAUSAHAAN UMKM DI PANGKALPINANG Indria; Nelly Astuti; Yunita Maharani
Jurnal Ilmiah Bisnis Elektronik Vol 1 No 1 (2021): JURNAL ILMIAH NIAGA BISNIS ELEKTRONIK
Publisher : STIE IBEK Pangkalpinang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61533/jinbe.v1i1.152

Abstract

This research was entitled: “Pengaruh Kreativitas, Inovasi Dan Transformasi Digital Terhadap Kewirausahaan UMKM Di Pangkalpinang.”. The background of this research is based on existing phenomena showing that the competition among MSME is increasing digitally during the pandemic. The purpose of this study was to determine and examine the effect of creativity, innovation and digital transformation towards entrepreneurship, both simultaneously and partially. The method of research is a descriptive quantitative study with a sample size of 100 respondents. This study has three independent variables; creativity, innovation and digital transformation. The dependent variable was labeled as an entrepreneurship. Testing instruments are using validity and reliability tests. The data analysis method used in this study is Multiple Linear Regression Analysis using the F-test along with Simple Linear Regression with T-test. Also the researcher use an analysis of the Coefficient of Determination (R2) in order to provide empirically the ability to explaining the dependent by two independence variables simultaneously. The results of the research on the independent variable creativity (X1) obtained t-count 2.932 > t-table 1.660, innovation variable (X2) with t-count 6,022 > t-table 1.660 and digital transformation variable (X3) with t-count 7,022 > t-table 1.660 Therefore, a creativity has a partial effect towards entrepreneurship, and an innovation has a partial effect towards entrepreneurship. Also, the study stated if digital transformation has a partial a partial effect towards enterpreneurship. The results of the F-test show that F-count 50.485 > F-table 2.70. This means that the independent variables (creativity, innovation and digital transformation) simultaneously has an affect towards the dependent variable (entreprenurship). The test results of the Coefficient of Determination (R2) show Adjusted R-Square 0.600 or in other word, that entrepreneurship variables can be explained by variables creativity, innovation and digital transformation) by 60%. While the remaining 0,400 or 40% can be explained by other variables outside the research variables.
ANALISIS STUDI KELAYAKAN BISNIS PADA PETERNAKAN BURUNG PUYUH DI KOTA PANGKALPINANG Meisye Sapira; Nelly Astuti; Yunita Maharani
Jurnal Ilmiah Bisnis Elektronik Vol 1 No 1 (2021): JURNAL ILMIAH NIAGA BISNIS ELEKTRONIK
Publisher : STIE IBEK Pangkalpinang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61533/jinbe.v1i1.156

Abstract

This thesis research entitled in Indonesian: “Analisis Studi Kelayakan Bisnis Peternakan Burung Telur Puyuh di Pangkalpinang" regarding feasibility study of Mrs. Maymuna's Quail Farm business is a business established with capital own capital, which is Rp 24,276,000,- investment capital and Rp 78,400.00,- operational capital in 1 period. The sales products produced by quail breeding are quail eggs and quail droppings. This study aims to determine the Market and Marketing Aspects, Aspects of Technical and technology, and financial aspects in Maymuna's mother quail farm which is located at JL. Parit Lalang, Rangkui Village, Pangkalpinang City. This research was carried out from February to June 2021 with data collection techniques in the form of observations and interviews. The method used is Aspect Market and Marketing, Technical and Technological Aspects, and Financial Aspect. Market and Marketing analysis shows that the prospect of Mrs. Maymuna's farm is quite good, this can be seen from the increase in the number of requests every year. Quality production at an affordable price, and a fairly good strategy related to the marketing mix.Technical and Technological analysis shows that the condition of the location and production equipment is clean and quality maintained, and meets production capacity. Based on the calculations of the five types of investment assessments, it is obtained that the financial aspects are reviewed from four types of investment assessments, namely Payback Period (PP),which is 10 months, the Net Present Value (NPV) is 124% -, the value of the Average Rate of Return (ARR) is Rp.1.070.442.412%, greater than 100%. Profitability Index (PI) That is Rp. 8.12801392.
ANALISIS PENGARUH SISTEM INFORMASI AKUNTANSI PENJUALAN DAN MINAT MERCHANT DALAM e-TRANSAKSI TERHADAP PENGIMPLEMENTASIAN TRANSAKSI ELEKTRONIK GOPAY Gella Thennica; Rizal Ruben Manullang; Yunita Maharani
Jurnal Ilmiah Bisnis Elektronik Vol 1 No 1 (2021): JURNAL ILMIAH NIAGA BISNIS ELEKTRONIK
Publisher : STIE IBEK Pangkalpinang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61533/jinbe.v1i1.158

Abstract

This thesis was written and compiled by Gella Thennica with student identification number 130170017, entitled in Bahasa Indonesia “Analisis Pengaruh Sistem Informasi Akuntansi Penjualan dan Minat Merchant Dalam e-Transaksi Terhadap Pengimplementasian Transaksi Elektonik Gopay”. Conducted by conducting surveys to Gopay merchants. The research objective is to see whether there is an effect of Sales and Merchant Accounting Information Systems in E-transactions on the Implementation of Gopay. The theories used in this study are Accounting theory, Art Accounting theory, Accounting Information Systems theory, Interest theory and Utilization Studies. The research method used in this research is a survey method. The research respondents were 22 merchants using Gopay e-transactions. The variables used are the Sales Accounting Information System and Merchant Interest in E-transactions as an independent variable and the implementation of Gopay e-Transactions as the dependent variable. This study uses quantitative analysis of descriptive primary data from direct research in the field. As a toolin statistical data using the JASP Version 0.9.2.0. Universiteit-Van-Amsterdam program. Based on the results of the study that : (1) There is a no influence of the Sales Accounting Information System on the implementation of the Gopay e-Transaction, this is evidenced by the value of tcount (2.067) < ttable (2.09302). (2) There is a significant influence of the merchant interest variable in E-transactions on the implementation of the Gopay e-Transaction. This is evidenced by the value of tcount (6.584)> ttable (2.09302). (3) There is a significant effect of the Sales Accounting Information System and Merchant Interest in e-Transactions on the Implementation of Gopay e-Transactions. This is evidenced by Fcount (21,890) > Ftable (4.38).
PENGARUH FUNDAMENTAL TERHADAP HARGA SAHAM SYARIAH PERUSAHAAN SEKTOR CONSUMER GOODS DI BURSA EFEK INDONESIA PERIODE 2016- 2020 Tommy Wijaya; Yunita Maharani; Hendarti Tri Setyo Mulyani
Jurnal Ilmiah Bisnis Elektronik Vol 1 No 1 (2021): JURNAL ILMIAH NIAGA BISNIS ELEKTRONIK
Publisher : STIE IBEK Pangkalpinang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61533/jinbe.v1i1.160

Abstract

This research was written by Tommy Wijaya, NIM 130170029 majoring in Accounting with the title "Fundamental Influence On The Prices Syariah Company Stock Sector Consumer Goods At The Indonesian Stock Exchange The Period 2016-2020". This research was entitled "Fundamental influence on the prices syariah company stock sector consumer goods at the indonesian stock exchange the period 2016-2020. This research used quantitative research methods and purposive sampling technique which used 5 companies as the sample of this study. The type of data used in this study is secondary data followed by data collection techniques using financial statements. Meanwhile, the data analysis techniques used in this study are descriptive statistics of variables, the classical assumption test, multiple linear regression, and hypothesis testing. The results of the study showed that the Stock Price Variable could be explained by the independent variables in Price to Book Value (PBV) research, Price Earning Ratio (PER) and Earning Per Share (EPS) as a big 50.1% while the remaining 49.9% was explained by the other variables that were not examined or were not included in this regression model. Meanwhile the Price to Book Value (PBV) (X1), Price Earning Ratio (PER) (X2) and Earning Per Share (EPS) (X3) simultaneously had a positive effect and significant effect to the Sharia Share Prices of Consumer Goods sector companies that are included in the Jakarta Islamic Index (JII). The results of the partial test (T test) show that the significance value of Price to Book Value (X1), (0.551) < (0.05) and Price Earning Ratio (X2), (0.863) < (0.05) which meant the Price to Book Value and Price Earning Ratio had no positive and significant effect on Sharia Stock Prices (Y), while Earning Per Share (X3), with a significant value (0.004) < (0.05) had a positive and significant effect to the Sharia Share Prices of Consumer Goods companies in the Jakarta Islamic Index (JII).
PENGARUH AKUNTABILITAS, TRANSPARANSI DAN PARTISIPASI TERHADAP PENGELOLAAN KEUANGAN DI YAYASAN SANTA FAMILIA (PANTI BHAKTI KASIH SITI ANNA) Maria Irma Abi; Yunita Maharani; Deara Shinta Lestari
Jurnal Ilmiah Bisnis Elektronik Vol 2 No 1 (2022): JURNAL ILMIAH NIAGA BISNIS ELEKTRONIK
Publisher : STIE IBEK Pangkalpinang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61533/jinbe.v2i1.265

Abstract

The foundation is a non-profit company, and financial management within the company is the main key to the company's operational activities. Foundations have an obligation to disclose information about the source and use of the funds that have been obtained so that accountability, transparency, and participation are maintained. The purpose of this study was to determine the effect of accountability, transparency, and participation on financial management at the Santa Familia Foundation (Panti Bhakti Kasih Siti Anna). The approach used in this study uses a quantitative approach with the sampling technique used is purpose sampling. Methods of data collection with 46 respondents. Data analysis used multiple regression analysis. The results of the study indicate that accountability, transparency, and participation together have a positive and significant effect on financial management. The test results are proven by the F test where F count 15,068 > from F table 2.82 and partially accountability and participation have a positive effect on financial management as evidenced by the T-test where t count 2,129 > t table 1,682 for accountability variables and t count 5,132 > t Table 1.682 for the participation variable.
Co-Authors Andewi Rupita Ningrum Deara Shinta Lestari Gella Thennica Harfenas Situmorang Hendarti Tri Setyo Mulyani Indria Liya Ermawati Marheni Marheni Maria Irma Abi Medinal Medinal Meisye Sapira Nelly Astuti Rafika Sari Rizal R. Manullang Sherly Marcella Sadili Tommy Wijaya Vanessa Putri