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Niken Ayuningrum
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DAMPAK KENAIKAN PPN 11% PADA PENJUALAN PT. ELODA MITRA CABANG PALEMBANG Niken Ayuningrum; Ferdyan Wana Saputra; Dedy Handoko
Journal Economic Insights Vol. 2 No. 1 (2023): Journal Economic Insights
Publisher : Fakultas Ekonomika dan Bisnis Universitas Selamat Sri

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51792/jei.v2i1.48

Abstract

Tarif PPN telah ditetapkan pemerintah Indonesia menjadi 11 persen sejak 1 April 2022 lalu akan dinaikkan secara bertahap sampai dengan 12 persen di tahun 2025. Dalam pasal 7 ayat (3) dijelaskan bahwa tarif PPN dapat diubah paling tinggi 15 persen dan paling rendah 5 persen yang diatur dengan Peraturan Pemerintah. Tarif PPN mengalami kenaikan sebesar 1 persen sebelum perubahan ditetapkan sebesar 10 persen. Pada penelitian ini, metode penelitian yang digunakan adalah deskriptif kuantitatif. Penelitian ini akan membahas masalah dengan cara menguraikan, menghitung, dan membandingkan suatu keadaan serta menjelaskan suatu keadaan. Dari hasil penelitian menunjukan bahwa adanya kenaikan tarif PPN sebesar 11% pada PT Eloda Mitra Cabang Palembang berpengaruh signifikan terhadap penjualan hasil produksi Perusahaan.
PENGARUH HUTANG TERHADAP PROFITABILITAS PADA PT. PERKEBUNAN NUSANTARA VI TAHUN 2018–2021 Niken Ayuningrum; Johandri Iqbal; Ferdyan Wana Saputra; Muhammad Azrafeno
Journal of Applied Accounting And Business Vol. 5 No. 1 (2023): JAAB - Juni 2023
Publisher : LP2M Politeknik Jambi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37338/jaab.v5i1.222

Abstract

This research was conducted at PT. Perkebunan Nusantara VI. The purpose of this study is to determine whether debt, both long-term debt and short-term debt has a significant effect on profitability, which in this study is represented by the Net Profit Margin Ratio (NPM). The research period is 2018-2021. The problem formulation of this study aims to determine how significant the influence of long-term debt and short-term debt on profitability at PT. Perkebunan Nusantara VI. This research is a quantitative research. With the type of data used is secondary data obtained in the financial statements of PT. Perkebunan Nusantara VI . The data analysis technique used in this study is multiple linear regression analysis using the SPSS version 26.0 program with the regression equation Y = -0.018 - 0.064X1 + 0.133X2. Based on the results of tests conducted on SPSS, it is found that there is no significant effect between long-term debt on profitability. Meanwhile, for short-term debt, it can be concluded that there is no significant effect between short-term debt on profitability. In the F test or simultaneous test, it is concluded that there is no significant effect between long-term debt and short-term debt on profitability simultaneously. Adjusted R2 value of 14.6% coefficient indicates that the profitability variable can be explained by long-term debt and short-term debt. While the remaining 85.4% is influenced by other variables that are not explained in this research model.
Implementasi Corporate Sosial Responsibility Pada PT. Eloda Mitra Palembang Dedi Handoko; Niken Ayuningrum; Yesita Astarina; Ferdyan Wana Saputra
Journal of Applied Accounting And Business Vol. 5 No. 2 (2023): JAAB - Desember 2023
Publisher : LP2M Politeknik Jambi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37338/jaab.v5i2.260

Abstract

This study aims to provide an overview of the implementation of Corporate Social Responsibility and find out the CSR implementation efforts implemented by PT Eloda Mitra Palembang. The type of research used is qualitative descriptive research, this study seeks to describe the implementation of CSR as a form of business ethics related to the social responsibility of a company. Sampling was carried out using purposive sampling method, where the respondents interviewed were employees of PT Eloda Mitra Palembang, as well as questionnaires and in-depth interviews with operational managers of PT Eloda Mitra Palembang. The results of the study show that the CSR carried out by PT Eloda Mitra Palembang for the community and the environment in the aspect of education is in the form of buildings, educational facilities and subsidies. Improve health by building puskesmas in villages, providing equipment, deploying health workers as well as vehicles to provide health services to surrounding villages. Vocational training as well as efforts to develop businesses, provide support for SME initiatives and financing. For employees, the implementation of CSR programs aims to improve employee welfare, provide services, and training opportunities
Pengaruh Pertumbuhan Aset Dan Profitabilitas Terhadap Nilai Perusahaan Pada Sektor Perusahaan Perkebunan Kelapa Sawit Di Bursa Efek Indonesia Lailiya Hidayati; Niken Ayuningrum; Pramesti Nurul Adinda
Journal of Applied Accounting And Business Vol. 6 No. 1 (2024): JAAB - Juni 2024
Publisher : LP2M Politeknik Jambi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37338/jaab.v6i1.283

Abstract

Aizn increaise in compainy vailue meains ain increaise in shaireholder weailth thait hais often been the focus of previous reseairch. Compainy vailue is the investor's perception of the compainy towairds the compainy. This study aims to determine the effect of aisset growth aind compainy profitaibility on compainy vailue. Aisset growth here is proxied with the Totail Aisset Growth (TAiG) indicaitor, then Profitaibility is proxied with the Return onAisset (ROAi) indicaitor, aind Compainy Vailue is proxied with the Price to Book Vailue (PBV)indicaitor. Furthermore, the reseairch yeair focusess only on stairting from 2020-2022. Theresults of hypothesis testing using SPSS show thait pairtiailly the significaince vailue for aissetgrowth vairiaibles is 0.145 > 0.05 which meains thait aisset growth hais no effect on compainyvailue. While the profitaibility vairiaible is 0.113 > 0.05 which meains thait the profitaibilityvairiaible hais no effect on the compainy vailue
Pengaruh Struktur Modal Terhadap PPh Badan Terutang Pada Perusahaan Perkebunan Sawit Yang Terdaftar Bursa Efek Indonesia (BEI) Tahun 2020-2022 Sonia Rianti; Ferdyan Wana Saputra; Niken Ayuningrum
Journal of Applied Accounting And Business Vol. 6 No. 1 (2024): JAAB - Juni 2024
Publisher : LP2M Politeknik Jambi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37338/jaab.v6i1.286

Abstract

Based on the background description above, the formulation of this research problem is whether the Long-term Debt to Asset Ratio (LDAR) and Debt to Equity Ratio (DER), when combined, have an influence on the Corporate Income Tax payable to palm oil plantation companies listed on the Indonesia Stock Exchange (BEI). ) The aim of this is whether the Long-term Debt to Asset Ratio (LDAR) and Debt to Equity Ratio (DER), when combined, have an influence on the Corporate Income Tax payable on plantation companies listed on the Indonesia Stock Exchange (BEI). Data collection techniques are steps that The most important thing in the research process, because the main goal of research is to obtain data. The data collection technique needed here is which data collection technique is most appropriate, so that valid and reliable data is obtained. the 2020-2022 period that met the sampling criteria. The data analysis method used in this research uses descriptive statistical tests.
Pengaruh Penjualan Dan Beban Pajak Penghasilan Terhadap Laba Bersih Pada Perusahaan Sawit Di BEI Bisma Wardana; Niken Ayuningrum; Pramesti Nurul Adinda
Journal of Applied Accounting And Business Vol. 6 No. 2 (2024): JAAB - Desember 2024
Publisher : LP2M Politeknik Jambi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37338/jaab.v6i2.400

Abstract

This study aims to determine the extent of the effect of sales and income tax expenses on net income. The population of this study is palm oil companies listed on the Indonesia Stock Exchange (IDX) for the 2019-2022 period. Based on the Purposive Sampling method, the number of research samples was 6 companies. The analysis carried out in this study is a classical assumption test, multiple linear regression test, R2 determination coefficient test, hypothesis test. The measuring instrument used for this analysis is the SPSS program. The results of this study are based on (t-test), sales have no effect on partial net profit with a sig value of 0.822 > 0.05, while income tax expense affects net profit partially with a sig value of 0.000 < 0.05. Simultaneously (test f), sales and income tax expenses affect net income with Fvalue calculated > Ftable which is 129.669 > 3.32
Analisis Perbandingan Kinerja Keuangan Rasio Car, Nim Dan Roa Bank Syariah Dan Bank Konvensional Yang Terdaftar Di Bursa Efek Indonesia Siti Mariyam; Johandri Iqbal; Niken Ayuningrum
Journal of Applied Accounting And Business Vol. 6 No. 2 (2024): JAAB - Desember 2024
Publisher : LP2M Politeknik Jambi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37338/jaab.v6i2.402

Abstract

This research is motivated by the phenomenon of the increasingly rapid growth of banking in Indonesia, in particular, both sharia and conventional banking. Where in general there are differences in the legal umbrella used and in the form of profit recovery. One of the factors that banks must pay attention to in order to continue to survive is the performance (financial condition) of the bank. The aim of this research is to analyze the significant differences between the financial performance of Islamic banking and conventional banking based on CAR, NIM and ROA ratios. The population in this research is sharia banks and conventional banks listed on the Indonesia Stock Exchange (BEI) for the 2022-2023 period. The sampling technique uses a purposive sampling method. The type of data analysis used in research is using quantitative data analysis techniques which only use number calculations and then draw conclusions. The testing technique used in this research uses descriptive statistical tests and independent sample tests. This research uses SPSS Version 23 statistical software. The results of this research are that there is no difference in the financial performance of Islamic banking and conventional banking based on CAR, NIM and ROA ratios
Co-Authors Bisma Wardana Dedi Handoko Dedy Handoko Ferdyan Wana Saputra Ferdyan Wana Saputra Johandri Iqbal Lailiya Hidayati Muhammad Azrafeno Pramesti Nurul Adinda Siti Mariyam Sonia Rianti Yesita Astarina