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Analisis Koreksi Fiskal Positif dan Koreksi Fiskal Negatif Terhadap Pajak Terhutang Badan Pada PT Federal Internasional Finance Yayan Yanuari; Budi Rachmawati
Mulia Pratama Vol 1 No 1 (2022): Mulia Pratama Jurnal Ekonomi dan Bisnis
Publisher : Sekolah Tinggi Ilmu Ekonomi Mulia Pratama

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (329 KB) | DOI: 10.5555/mpjeb.v1i1.161

Abstract

In calculating the amount of taxable income, the taxpayer must refer to the applicable tax laws. With the applicable tax regulations, the company as a taxpayer must make adjustments or corrections to the financial statements. Corrections occur due to differences in principles, methods, treatment and recognition between Financial Accounting Standards and Fiscal or tax. A positive correction is a correction that causes an increase in taxable profit due to an expense that cannot be recognized on a tax basis and a negative correction is a correction that causes a decrease in taxable profit due to an income that is recognized in accounting but is not recognized fiscally. This thesis aims to (1) find out how much positive fiscal correction affects the corporate tax payable, (2) find out how much negative fiscal correction affects the corporate tax payable and (3) to find out whether positive fiscal correction and negative fiscal correction on the income statement loss is in accordance with tax regulations. The type of is quantitative data, the sample of fiscal income period 2020, the data collection method is library research and field research (observation, documentation, and interviews). The data analysis is quantitative and qualitative. debt agency using a formula or formula and qualitative analysis with a thematic approach using coding in the form of words or text. And the results of the research (1) Positive correction at PT Federal Internasional Indonesia amounting to Rp 371,011,067.00 from commercial profit of Rp 1,640,295,000.00 positive correction has the effect of maximizing fiscal profit by 22.58% and maximizing tax payable by 29.50% . (2) Negative correction at PT Federal Internasional Finance is very high, which is Rp. 1,017,488,000.00 from commercial profit of Rp.1,640,295,000.00 negative correction has an effect of 62.03% on fiscal profit and has an effect of 102% on tax payable which means that this negative correction has a very large effect in minimizing the tax payable. (3) The calculation of the tax payable at PT Federal Internasional Finance is in accordance with the laws and regulations.
Analisis Tatakelola Perusahaan Terhadap Harga Saham Pada Perusahaan Perbankan yang Terdaftar di BEI Periode 2017-2020 Akhmad Imron Rosyadi; Yayan Yanuari
Mulia Pratama Vol 1 No 1 (2021): Mulia Pratama Jurnal Ekonomi dan Bisnis
Publisher : Sekolah Tinggi Ilmu Ekonomi Mulia Pratama

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Abstract

This study aims to find out that Non-Performing Loans, Good Corporate Governance, and Capital Adequacy Ratios have a significant effect on stock prices in commercial bank companies listed on the IDX in 2017-2020. The data used in the form of annual financial statements of commercial banks that are used as samples in the study with a period of months and statistical data on economic indicators. The sample of this research was determined by using purposive sampling method in order to obtain 31 companies. The analytical method used is multiple linear regression, namely, classical assumption test, and hypothesis testing. The results showed that partially NPL -had no significant effect on stock prices. GCG has no significant effect on stock prices. CAR has no significant effect on stock prices. Simultaneously NPL, GCG, and CAR have a positive and significant effect on stock prices.
Analisis Efisiensi Perencanaan Tahapan Pembangunan dan Pengendalian Bahan Baku Untuk Produksi Pembangunan Rumah Pada CV Tb Putra Mandiri Yayan Yanuari; Andri Tanu Wijaya
Mulia Pratama Vol 1 No 1 (2021): Mulia Pratama Jurnal Ekonomi dan Bisnis
Publisher : Sekolah Tinggi Ilmu Ekonomi Mulia Pratama

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Abstract

Efficient development stages using the CPM method to see and determine which stages can be preceded and accompanied by the achievement of a working time of 61 days in the construction of one housing unit. The number of economical and optimal raw material needs using the EOQ method for sand raw material is 29.85 cubic with an order frequency of 1 time in three months, for cement raw material 219.15 sacks with an order frequency of 1 time in three months and for split is 1.06 cubic with an order frequency of 1 time in three months. The quantity of safety stock or Safety stock using the EOQ method, the quantity of safety stock for sand is 32.34 cubic for cement is 137.5 sack and for split is 2.97 cubic. The reorder point according to the EOQ calculation for sand is at 32.37 cubic for cement at 139.18 sack and 3 cubic. The managerial implementation of CV TB Putra Mandiri regarding the efficient use of raw materials can be done by planning (planning) the needs for the use of raw materials, organizing (organizing) the field of coconut milk production process activities, actuating (implementing) activities in accordance with standard operating procedures (SOPs). Company and controlling (supervision) of raw materials, planning at the stages of the development process.
Analisis Pengaruh Penjualan dan Biaya Operasional Terhadap Laba Usaha Pada PT. Gudang Garam Tbk Yayan Yanuari; Widya Septiani
Mulia Pratama Vol 1 No 1 (2022): Mulia Pratama Jurnal Ekonomi dan Bisnis
Publisher : Sekolah Tinggi Ilmu Ekonomi Mulia Pratama

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Abstract

This research basically discusses the analysis of the influence of sales, operating costs and operating profit on PT. Gudang Garam TBK. This study aims to determine the profit generated based on sales and operating costs incurred at PT. Gudang Garam TBK. Operating expenses are all costs related to operations outside the production process, including (1) selling costs and (2) general and administrative costs”. operating profit is as follows: ”Operating profit comes from transactions between revenues, expenses, gains and losses.. for 4 years starting from 2018 to 2021. The sample in this study is the income statement, namely sales, operating costs and operating profit in obtaining the author's data using data on the IDX which can be accessed through www.idx.co.id. The types of data used are primary data and secondary data. The data analysis method used is descriptive analysis method. In conclusion, Sales in 2019 amounted to Rp. 110,523,819 from 2018 the increase increased by 0.1548 to 15.5%. Operational costs in 2019 amounted to Rp. 7,993,256, from 2018 the increase increased by 0.058 to 5.58%. In 2019 operating profit From 2018 it increased by 0.351 to 35.1%. In 2020 sales of Rp. 114,477.311 from 2019 An increase of 0.0357 to 3.6%. In 2020 the operational cost is Rp. 7,581,497, from 2019 Decrease in operating costs by - 0.0515 to - 5.15%. So that the operating profit obtained in 2020 is Rp. 10,045,855 from 2019 operating profit decreased by - 0.333 to - 33.3%. In 2021, sales of Rp. 124,881,266 from 2020, an increase of 0.0908 to 9.08%. In 2021 the operational cost is Rp. 7,159.938 from 2020 decreased by 0.0556 to 5.56%. In 2021 operating profit experienced a very drastic decrease from 2020, namely a decrease of -0.2671 to -26.71%. This is due to a fairly high increase in customs duties. The population used in this study is the financial statements of PT. Gudang Garam TBK. Based on the research results, it is known that the sales and operational costs of PT. Gudang Garam TBK. in 2019-2021 will affect operating profit.
Analisis Pengaruh Kepemimpinan dan Disiplin Kerja Terhadap Kinerja Karyawan Pada PT. Mega Cipta Logistik Yayan Yanuari; Romadhon
Mulia Pratama Vol 1 No 1 (2023): Mulia Pratama Jurnal Ekonomi dan Bisnis
Publisher : Sekolah Tinggi Ilmu Ekonomi Mulia Pratama

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Abstract

The companies, both large and small, get profits, to realize this the company requires financial management. This research basically discusses the analysis of the influence of sales, operating costs and operating profit on PT. Gudang Garam TBK. This study aims to determine the profit generated based on sales and operating costs incurred at PT. Gudang Garam TBK. Sales is an interaction between individuals who meet face to face aimed at creating, improving, controlling or maintaining an exchange relationship so that it is profitable for the other party. Operating expenses are all costs related to operations outside the production process, including (1) selling costs and (2) general and administrative costs”. operating profit is as follows: ”Operating profit comes from transactions between revenues, expenses, gains and losses. Profit is obtained from income minus costs over a certain period of time. for 4 years starting from 2018 to 2021. The sample in this study is the income statement, namely sales, operating costs and operating profit in obtaining the author's data using data on the IDX which can be accessed through www.idx.co.id. The types of data used are primary data and secondary data. The data analysis method used is descriptive analysis method. In conclusion, Sales in 2019 amounted to Rp. 110,523,819 from 2018 the increase increased by 0.1548 to 15.5%. Operational costs in 2019 amounted to Rp. 7,993,256, from 2018 the increase increased by 0.058 to 5.58%. In 2019 operating profit From 2018 it increased by 0.351 to 35.1%. In 2020 sales of Rp. 114,477.311 from 2019 An increase of 0.0357 to 3.6%. In 2020 the operational cost is Rp. 7,581,497, from 2019 Decrease in operating costs by - 0.0515 to - 5.15%. So that the operating profit obtained in 2020 is Rp. 10,045,855 from 2019 operating profit decreased by - 0.333 to - 33.3%. In 2021, sales of Rp. 124,881,266 from 2020, an increase of 0.0908 to 9.08%. In 2021 the operational cost is Rp. 7,159.938 from 2020 decreased by 0.0556 to 5.56%. In 2021 operating profit experienced a very drastic decrease from 2020, namely a decrease of -0.2671 to -26.71%. This is due to a fairly high increase in customs duties. The population used in this study is the financial statements of PT. Gudang Garam TBK. Based on the research results, it is known that the sales and operational costs of PT. Gudang Garam TBK. in 2019-2021 will affect operating profit.
Analisis Pengaruh Kualitas Produk dan Harga Terhadap Keputusan Pembelian Pada PT Masuya Grahan Trikencana Bekasi Dhafa Apriliana Dewi; Yayan Yanuari
Mulia Pratama Vol 2 No 1 (2023): Special Proceedings
Publisher : Sekolah Tinggi Ilmu Ekonomi Mulia Pratama

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Abstract

The purpose of this study is to obtain a clearer picture of the effect of product quality and price on the decision to purchase frozen food and instant noodles at PT Masuya Graha Trikencana Bekasi. The method used in this research is classical assumption test analysis, multiple linear regression analysis and goodness of fit test, using SPSS 26. To increase the level of purchase of PT Masuya Graha Trikencana Bekasi, one of the things that is done is to sell frozen food and instant noodle products which are quality and provide consistent prices. With quality products and consistent prices, it is expected to increase PT Masuya Graha Trikencana Bekasi's purchases. In analyzing the relationship between the effect of product quality and price on purchasing decisions, by knowing the strength and weakness of the relationship between the independent factor X (product quality and price) and the dependent factor Y (purchasing level), then multiple linear regression analysis is used. Based on the calculation of multiple linear regression analysis, the results obtained are Y = 1.209 + 0.489 X1 + 0.520 X2. From the results of calculating the coefficient of multiple linear regression analysis, it can be seen that it has a positive relationship, meaning that product quality and prices applied by PT Masuya Graha Trikencana Bekasi can increase purchasing decisions. From the results of the calculation of the coefficient of determination analysis shows that product quality and price have an influence on purchasing decisions of 46.3% and the remaining 53.7% is influenced by other factors. The results of the t-test hypothesis test both product quality and price have the same value: tcount > ttable, namely the product quality value is 3.461 > 2.030 and the price value is 3.000 > 2.030. It can be concluded that there is a significant influence of product quality and price variables on purchasing decisions. Based on the results of the F (simultaneous) test calculations, it was found that the Fcount value was greater than Ftable (13.813 > 3.27), so it was concluded that there was a significant influence between product quality and price on purchasing decisions.
Co-Authors Akhmad Imron Rosyadi Andri Tanu Wijaya Budi Rachmawati Dhafa Apriliana Dewi Romadhon Widya Septiani