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All Journal Majalah Ilmiah Manajemen
M.Thoyib
Politeknik Negeri Sriwijaya
Economics, Econometrics & Finance

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ANALISIS UNSUR-UNSUR SISTEM PENGENDALIAN INTERNAL ASET TETAP TERHADAP PENGAMANAN PELAPORAN ASET DAERAH PADA PEMERINTAH PROVINSI SUMATERA SELATAN M.Thoyib; Prima Fathur Rahman; Indra Satriawan
Majalah Ilmiah Manajemen STIE Aprin Palembang Vol 10 No 3 (2021): MAJALAH ILMIAH MANAJEMEN
Publisher : Sekolah Tinggi Ilmu Ekonomi (STIE) Aprin

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (248.128 KB) | DOI: 10.58437/mim.v10i3.73

Abstract

The purpose of this study was to analyze the effect of organizational structure, authorization system, recording procedures, healthy practices partially and simultaneously on the security of reporting regional assets in regional organizations of South Sumatra Province, as well as to fulfill one of the requirements in completing studies at the Sriwijaya State Polytechnic. The data used are primary data. The sample selection technique is purposive sampling. The sample of this study amounted to 80 respondents who occupied the positions of agency head, agency secretary, head of the budget department, head of accounting at regional organizations in South Sumatra Province. The data obtained were analyzed using descriptive analysis, classical assumption test, multiple regression analysis, coefficient of determination, and hypothesis testing with the help of SPSS software version 24. The results showed partially the organizational structure, authorization system, recording procedures, and healthy practices had a positive and significant impact on the security of regional asset reporting. Organizational structure , authorization systems, recording procedures and sound practices simultaneously have a significant effect on the security of regional asset reporting.
Pengaruh Penerapan Sistem E-Filing, Pemahaman Peraturan Perpajakan, Dan Sanksi Perpajakan Terhadap Kepatuhan Wajib Pajak Karyawan PT KAI (Persero) Divre III Palembang Sopiyan AR; M.Thoyib; Indah Lestari
Majalah Ilmiah Manajemen STIE Aprin Palembang Vol 11 No 2 (2022): MAJALAH ILMIAH MANAJEMEN
Publisher : Sekolah Tinggi Ilmu Ekonomi (STIE) Aprin

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (702.341 KB) | DOI: 10.58437/mim.v11i2.113

Abstract

This research aims to analyze the effect of implementing the e-filing system, understanding tax regulations, and tax sanctions to employees taxpayer compliance of PT KAI (Persero) Divre III Palembang. This type of research is causal associative with a quantitative approach. The data used in this research is primary data in the form of a questionnaire distributed to employees taxpayer of PT KAI (Persero) Divre III Palembang with simple random sampling method. The population in this research were 2.652 employees taxpayer of PT KAI (Persero) Divre III Palembang. The sample used in this research was 97 respondents. The data analysis technique used is multiple linear regression analysis with the help of IBM SPSS version 26. The results of this research indicate that the implementation of the e-filing system has a positive and significant effect partially and simultant on taxpayer).). The R2 value obtained is 0,754, which means that the magnitude of the effect of implementing the e-filing system, understanding tax regulations, and tax sanctions on taxpayer compliance is 75,4% and the remaining 24,6% taxpayer compliance is influenced by other factors in outside the variables in this study. The independent variable that has the most dominant influence on taxpayer compliance is understanding of tax regulations with a regression coefficient (β) of 0,334.
Pengaruh Rasio Keuangan Terhadap Return On Investment Perusahaan Di Bursa Efek Indonesia Nurhasanah; Darul Amri; Indra Satriawan; Firmansyah; M.Thoyib; Ari Densyah Ramadhan
Majalah Ilmiah Manajemen STIE Aprin Palembang Vol 11 No 2 (2022): MAJALAH ILMIAH MANAJEMEN
Publisher : Sekolah Tinggi Ilmu Ekonomi (STIE) Aprin

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (428.992 KB) | DOI: 10.58437/mim.v11i2.123

Abstract

The writing of this final report proposal aims to determine the factors that affect the return on investment in companies listed on the Indonesia Stock Exchange. The data used in this study is the financial statements of companies listed on the Indonesia Stock Exchange in the consumer goods industry sector. The sample used was 80 samples consisting of cross section data in the form of 20 companies and time series data for 4 years of financial statements starting from 2018 to 2021. This type of research used quantitative research. Data collection techniques using documentation studies. The analysis used is multiple linear regression analysis, t test, f test and R2 test using the SPSS application. The results of the t test show that the current ratio has no positive and significant effect with a significant value of 0.648, which is greater than 0.05. The Debt To Asset Ratio has a negative and significant effect with a significance value of 0.001 less than 0.05. Total Asset Turnover has a positive and significant effect with a significant level of 0.012 which is smaller than 0.05. The results of the F test analysis show a significant value of 0.000 which is smaller than 0.05, thus indicating that there is an influence between Current Ratio, Debt To Total Assets, Total Asset Turnover on Return On Investment simultaneously. The results of the R2 analysis showed a value of 0.243 or 24.3%.
Co-Authors Ari Densyah Ramadhan Darul Amri Firmansyah Indah Lestari Indra Satriawan Nurhasanah Prima Fathur Rahman Sopiyan AR