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All Journal JURNAL EMBA : JURNAL RISET EKONOMI, MANAJEMEN, BISNIS DAN AKUNTANSI Jurnal Akuntansi, Manajemen dan Ilmu Ekonomi (JASMIEN)
Andreas R. Wangarry, Andreas R.
Universitas Sam Ratulangi Manado
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance

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PENGARUH TINGKAT RETURN ON INVESTMENT (ROI), NET PROFIT MARGIN (NPM), DAN DEBT TO EQUITY RATIO (DER) TERHADAP HARGA SAHAM PERBANKAN DI BURSA EFEK INDONESIA (BEI) Wangarry, Andreas R.; Poputra, Agus T.; Runtu, Treesje
Jurnal EMBA : Jurnal Riset Ekonomi, Manajemen, Bisnis dan Akuntansi Vol 3, No 4 (2015): JE Vol.3 No.4 (2015) Hal. 395-508
Publisher : Universitas Sam Ratulangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (378.868 KB) | DOI: 10.35794/emba.3.4.2015.10938

Abstract

Investasi dilakukan dengan tujuan memperoleh keuntungan yang diharapkan. Semakin tinggi laba yang diperoleh perusahaan maka semakin tinggi minat para investor untuk membeli saham perusahaan tersebut. Untuk mendapat laba tentu mempunyai risiko yang mungkin bisa terjadi, sehingga bisa mempengaruhi minat para investor dalam membeli, menjual, atau menanam saham pada suatu perusahaan. Penelitian ini bertujuan untuk mengetahui pengaruh variabel ROI, NPM, dan DER terhadap harga saham perusahaan perbankan. Penelitian ini menggunakan teknik asosiatif dan metode analisis yang digunakan adalah regresi linear berganda. Hasil penelitian menunjukkan secara simultan ROI, NPM, dan DER berpengaruh signifikan terhadap harga saham, secara parsial ROI dan DER tidak berpengaruh signifikan terhadap harga saham, sedangkan NPM berpengaruh signifikan terhadap harga saham. Para investor dalam melakukan investasi saham pada perusahaan perbankan selalu melihat pergerakan harga saham agar dapat memperoleh keuntungan dalam investasinya. Kata Kunci : investasi, harga saham, keuntungan, investor
Penyusunan Sistem Pengelolaan Persediaan Dan Aset Tetap Berbasis Website Pada Usaha Penyewaan Alat Multimedia Lof Visual Tangon, Joseph N.; Wangarry, Andreas R.; Syaefudin, Fanesa I. M.; Kesek, Meike N.
Jurnal Akuntansi, Manajemen dan Ilmu Ekonomi (Jasmien) Vol. 5 No. 01 (2024): Jurnal Akuntansi, Manajemen dan Ilmu Ekonomi (Jasmien) : September-November
Publisher : Cattleya Darmaya Fortuna

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54209/jasmien.v5i01.876

Abstract

Efficient and effective management of inventory and fixed assets are two very important aspects in the sustainability of a business. However, in the digital era like today, the management of both aspects which is still manual can be an obstacle in achieving the desired level of efficiency and effectiveness. Lof Visual, as a multimedia equipment rental business, often faces challenges in managing various inventory and assets. Difficulty in conducting inventory and inaccuracy in assessing assets are some of the problems that can affect the accuracy of financial reports. This study aims to produce an efficient and effective website-based inventory and fixed asset management system. The purpose of this study is to implement the preparation of a website-based inventory and fixed asset management system in improving the management owned. The type of research used is qualitative research. The data collection methods used are interviews, observations, literature studies. The results of the study indicate that the system developed successfully meets user needs and can improve the efficiency of inventory and fixed asset management at Lof Visual.
Analisis Efektivitas Dan Kontribusi Pajak Restoran dan Pajak Hotel Terhadap Pendapatan Asli Daerah Kota Manado Tahun 2021-2023 Baraguna, Nikki C.; Wangarry, Andreas R.; Pangemanan, Shane A.; Putong, Ivonne H.
Jurnal Akuntansi, Manajemen dan Ilmu Ekonomi (Jasmien) Vol. 5 No. 02 (2025): Jurnal Akuntansi, Manajemen dan Ilmu Ekonomi (Jasmien) : Desember-Febuari
Publisher : Cattleya Darmaya Fortuna

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54209/jasmien.v5i02.1234

Abstract

The Manado City Regional Revenue Agency (BAPENDA) is a local government agency in Manado City, North Sulawesi Province, Indonesia which is tasked with managing and optimising Manado City's own-source revenue (PAD). The purpose of the study, namely to determine and analyse the calculation and contribution of restaurant tax and hotel tax to Manado City's local revenue in 2021-2023. The research method used is qualitative method. The data sources of this research are primary data and secondary data, data collection techniques through observation, interviews, documentation, literature studies, and the internet, the data analysis used in this research is a qualitative descriptive analysis method, namely analysing, describing, and summarizing the data obtained, namely the target data and the realization of local revenue, local taxes (restaurant tax and hotel tax), in this study researchers used calculation analysis and contribution analysis to obtain relevant and accurate results. The results showed that the effectiveness analysis of restaurant tax from 2021-2023 averaged 105.9% with very effective criteria while hotel tax from 2021-2023 averaged 68% with less effective criteria. Analysis of the contribution of restaurant tax from 2021-2023 averaged 28.97% with moderate criteria and also analysis of hotel tax contributions from 2021-2023 averaged 9.3% with very poor criteria.
Co-Authors Agus T. Poputra Baraguna, Nikki C. Meike Negawati Kesek Pangemanan, Shane A. Putong, Ivonne H. Syaefudin, Fanesa I. M. Tangon, Joseph Nugraha Treesje Runtu