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All Journal Jurnal Dimensi EQUILIBIRIA
Syafruddin Syafruddin
Universitas Riau Kepulauan, Batam
Arts Humanities Economics, Econometrics & Finance Education Other

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PENGARUH TINGKAT PENGHASILAN, KUALITAS PELAYANAN FISKUS, DAN KESADARAN WAJIB PAJAK TERHADAP KEPATUHAN PEMBAYARAN PAJAK BUMI DAN BANGUNAN Syafruddin Syafruddin
EQUILIBIRIA Vol 4, No 2 (2017): Desember 2017
Publisher : Universitas Riau Kepulauan

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (429.769 KB) | DOI: 10.33373/jeq.v4i2.3125

Abstract

This study examines the level of tax compliance in Batam city district by using several independent variables such as income levels , quality of service tax authorities and the taxpayer awareness. The purpose of this study was to analyze the effect of income levels, service quality, and taxpayer awareness of the compliance of land and building tax payments.The population in this study was based on data from the KPP Pratama Batam in 2012 as many as 58.595 SPPT propagated by NPWP. Sampling was done by the method Slovin. Number of samples was determined as 397 people. Primary data collection method used is by using questionnaires. Data analysis techniques used in this study is the technique of multiple regression analysis.Based on the results of the analysis carried out it could be concluded that the level of income and quality of service tax authorities do not have a significant positive effect on adherence property tax payments, but the taxpayer awareness variables have a significant positive effect on adherence property tax payments.
PENGARUH RASIO LIKUIDITAS, RASIO AKTIVITAS, DAN RASIO PROFITABILITAS TERHADAP PRICE EARNING RATIO PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA Syafruddin Syafruddin
EQUILIBIRIA Vol 2, No 2 (2015): Desember 2015
Publisher : Universitas Riau Kepulauan

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (364.395 KB) | DOI: 10.33373/jeq.v2i2.3122

Abstract

In fundamental analysis, Price Earning Ratio is often used because it is easy to understood by investors or prospective investors as a measure to determine how the market value or price of a company. Financial ratios that used is liquidity ratio, activity ratio, and profitability ratio. The aims of this study is to determine the influence of liquidity ratio, activity ratio, and profitability ratio to Price Earing Ratio in manufacturing companies listed on the Indonesia Stock Exchange in 2010-2012. This study using a quantitative approach. Population in this research is all the manufacturing company listed in Indonesia stock exchange from 2010 until 2012. This samples are taken by using purposive random sampling. Number of samples are 12 manufacturing company listed on Indonesia stock exchange from 2010 until 2012. Variables examined included current ratio (CR), inventory turnover (INTO) and return on equity (ROE) as an independent variables, while the dependent variable is price earning ratio (PER). From the result shows that the liquidity ratio, and profitability ratio has a significant effects on price earning ratio manufacturing company shares. However activity ratio take effect on price earning ratio (PER) manufacturing company shares but not significantly. This research can be used as a reference for investors to predicting the company’s stock price in the future and in making decesions to invest.
PERBANDINGAN INFORMASI LAPORAN KEUANGAN SEBELUM DAN SESUDAH IFRS DALAM PERUSAHAAN SEKTOR PROPERTI YANG TERDAFTAR DI BURSA EFEK INDONESIA Syafruddin Syafruddin
EQUILIBIRIA Vol 3, No 2 (2016): Desember 2016
Publisher : Universitas Riau Kepulauan

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (158.117 KB) | DOI: 10.33373/jeq.v3i2.3123

Abstract

This study aimed to compare the financial statements of the information before and after IFRS in the property sector companies listed on the Indonesia Stock Exchange. The results showed that the differences in financial reporting information before and after IFRS. While the conclusions that can be drawn is that there is a significant difference in the value of fixed assets, equity, net income before and after IFRS while the value of liquidity and gearing showed no significant difference before and after IFRS in the property sector companies listed on stock exchanges in Indonesia.
PENGARUH RETURN ON ASSET, RETURN ON EQUITY, RETURN ON INVESTMENT, DAN DEBT TO EQUITY RATIO TERHADAP HARGA SAHAM PERUSAHAAN MANUFAKTUR DI BURSA EFEK INDONESIA Syafruddin Syafruddin
EQUILIBIRIA Vol 4, No 1 (2017): Juni 2017
Publisher : Universitas Riau Kepulauan

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (194.958 KB) | DOI: 10.33373/jeq.v4i1.3124

Abstract

This study intense to determine the financial performance of (Return on Assets (ROA), Return on Equity (ROE), Return on Investment (ROI), and the Debt to Equity Ratio (DER)) on stock prices either partially or simultaneously. The Object of study focused on manufactured companies listed on the PT. Indonesia Stock Exchange (BEI) in the period 2007-2011. The selection of samples based on purposive sampling, and database achieved from 12 company sectored on manufactured business. The results of this study indicate that, the variable ROA and the ROE has an influence on stock prices. While other independent variables, namely ROI and DER have no effect on stock prices. Simultaneously, all independent variables ROA, ROE, ROI, and the DER has an influence on stock prices.
ANALISIS SISTEM INFORMASI AKUNTANSI PENJUALAN DALAM MENINGKATKAN PENGENDALIAN INTERN PERUSAHAAN Syafruddin Syafruddin
JURNAL DIMENSI Vol 7, No 3 (2018): JURNAL DIMENSI (NOVEMBER 2018)
Publisher : Universitas Riau Kepulauan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33373/dms.v7i3.5333

Abstract

Salah satu informasi yang dibutuhkan perusahaan adalah sistem informasi akuntansi penjualan dalam hal prosedur administrasi pencatatan dan prosedur teknis penjualan. Sistem informasi akuntansi penjualan akan membantu pihak manajemen untuk mendapatkan informasi keuangan perusahaan, selain itu sistem informasi akuntansi penjualan akan dapat meningkatkan pengendalian intern perusahaan. Penelitian ini dilakukan di PT Centrindo Batam mulai bulan April – Juli 2014, Analisis data yang digunakan dalam penelitian ini adalah dengan menggunakan metode analisis deskriptif kualitatif. Yang dimaksud dengan metode analisis deskriptif adalah metode analisis dengan terlebih dahulu mengumpulkan data yang ada kemudian diklasifikasikan, dianalisis selanjutnya diinterpretasikan sehingga memberikan gambaran yang jelas tentang keadaan yang diteliti. Hasil penelitian yang telah dilakukan menunjukkan bahwa sistem informasi akuntansi penjualan sesuai dengan unsur – unsur sistem informasi akuntansi dalam meningkatkan pengendalian intern perusahaan.
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