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All Journal International Journal of Economic, Technology and Social Sciences (Injects) International Journal of Society and Law International Journal of Management, Economic and Accounting
Junawan
Universitas Pembangunan Panca Budi
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The Effect of Return On Assets, Return On Equity, Net Profit Margin and Current Ratio on Stock Prices in Oil and Gas Sub-Sector Mining Companies on the Indonesia Stock Exchange for the 2015-2019 Period Elda Nadia Pasaribu; Junawan; Rahima Br Purba
International Journal of Economic, Technology and Social Sciences (Injects) Vol. 3 No. 1 (2022): May 2022
Publisher : CERED Indonesia Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (741.989 KB) | DOI: 10.53695/injects.v3i1.751

Abstract

This study aims to examine the effect of Return On Assets, Return On Equity, Net Profit Margin and Current Ratio on stock prices in oil and gas sub-sector mining companies listed on the Indonesia Stock Exchange for the 2015-2019 period. This type of research is quantitative research. The sample used in this study was obtained by saturated sampling method with a total sample of 8 companies. The test method used is multiple linear regression analysis, classical assumption test (normality test, multicollinearity test, autocorrelation test, heteroscedasticity test), model feasibility test (F test and analysis of the coefficient of determination (R2)) and hypothesis testing using t test with tools. SPSS (Statistical Product and Service Solutions). The results of this study indicate that testing the hypothesis (t test) the effect of Return On Assets, Return On and Current Ratio partially positive and significant effect on stock prices, while Net Profit Margin has no positive and significant effect on stock prices. F test shows the effect of Return On Assets, Return On Equit, Net Profit Margin and Current Ratio simultaneously have a positive and significant effect on stock prices.
Comparison of Sales Budget Planning Using Sales Forecasting Methods with Sales Realization (Study on Consumer Goods Companies Listed on the Indonesia Stock Exchange) Debora Elpin Nainggolan; Junawan
International Journal of Society and Law Vol. 2 No. 2 (2024): Agust 2024
Publisher : Yayasan Multidimensi Kreatif

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61306/ijsl.v2i2.224

Abstract

This study aims to identify the differences between sales budgets based on sales forecasting and actual sales in consumer goods companies listed on the Indonesia Stock Exchange (IDX). The analytical technique used to analyze the data is the difference test. The results of this study indicate that the sales forecasting method used by consumer goods companies listed on the Indonesia Stock Exchange (IDX) for the 2019-2023 period is the least squares method. There is no significant difference between sales budget planning and actual sales in consumer goods companies listed on the Indonesia Stock Exchange (IDX) for the 2019-2023 period.
Analysis of the Impact of Organizational Culture on the Use of Digital Tax System for MSMEs in Medan City Junawan; Rangga Lawe; M. Mahdi Saman Alfarizie
International Journal of Society and Law Vol. 2 No. 3 (2024): December 2024
Publisher : Yayasan Multidimensi Kreatif

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61306/ijsl.v2i3.363

Abstract

This study aims to analyze the influence of organizational culture consisting of the dimensions of involvement, consistency, adaptability, and mission on the use of the digital tax system in MSMEs in Medan City. The population of this study is MSME owners and managers in Medan City, with a sample of 50 respondents. The research method uses a quantitative approach with multiple linear regression analysis, classical assumption test, and partial hypothesis test (t-test) and simultaneous (F-test). The results of the study show that partially and simultaneously, the dimensions of organizational culture have a positive and significant effect on the use of digital taxation systems. In conclusion, improving organizational culture can support the effectiveness of the implementation of the digital tax system for MSMEs. This research suggests the need for more intensive socialization and training related to the use of the digital tax system so that MSMEs can more easily adopt it.
Analysis of Calculation, Withdrawal and Reporting of Income Tax Article 23 For Cleaning Services at PT. Pelindo I Belawan Branch Junawan; Anis Dary Arinto
International Journal of Management, Economic and Accounting Vol. 1 No. 2 (2023): December 2023
Publisher : Yayasan Multidimensi Kreatif

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61306/ijmea.v1i2.19

Abstract

The purpose of writing this final assignment is to find out whether calculating, withholding and reporting PPh Article 23 for cleaning services at PT. Pelindo I Belawan Branch in accordance with Law no. 36 of 2008. The data collection methods used in preparing this final assignment are secondary and primary methods. The research was conducted at PT. Pelindo I Belawan Branch. The data analysis technique in this research is descriptive qualitative. Cleaning services are one of the services that are subject to withholding from Income Tax Article 23 in accordance with Law no. 36 of 2008 concerning income tax. The imposition of the Article 23 Income Tax withholding rate which is withheld by PT. Pelindo I Belawan Branch is 2% of the gross amount. Because ISS Indonesia as the service vendor has a NPWP. The results of the research are that the imposition of Income Tax Article 23 on cleaning services provided by PT. Pelindo I Belawan Branch is in accordance with Law no. 36 of 2008.
Analysis Of The Health Level Of State-Owned Banks Using The Camels Method Registeredon The Idx For The 2020-2022 Period Sara Melati Octania Br Lumbanraja; Junawan; Dito Aditia Darma Nst
International Journal of Management, Economic and Accounting Vol. 2 No. 1 (2024): June 2024
Publisher : Yayasan Multidimensi Kreatif

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61306/ijmea.v1i2.62

Abstract

This study aims to test and analyze the soundness level of state-owned banks using the methods of Capital, Assets, Management, Earning and Liduidity and Sensitivity to market risk (sensitivity to market risk) listed on the Indonesia Stock Exchange 2018-2019 period. This type of research is descriptive qualitative. The research population of state-owned banks listed on the Indonesia Stock Exchange from 2020 to 2022. The sampling method is a census. The results showed that the Health Level of Bank Negara Indonesia (Persero), Tbk, the Health Level of Bank Rakyat Indonesia (Persero), Tbk, Bank Mandiri (Persero), Tbk, Bank Tabungan Negara (Persero), Tbk were calculated using the CAMELS method as a whole. predicate Healthy.
Application of Financial Statements Based on Financial Accounting Standards for Micro, Small and Medium Entities in Citrus MSMEs Pressing Pak Ali Lidia Arlini Nasution; Junawan
International Journal of Management, Economic and Accounting Vol. 3 No. 1 (2025): February 2025
Publisher : Yayasan Multidimensi Kreatif

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

This research was carried out on Pak Ali's Orange MSMEs in Medan City with the aim of analyzing the application of the preparation of financial statements based on SAK EMKM. This study uses a qualitative descriptive approach with data collection techniques in the form of literature studies, interviews, observations, and documentation. The data used consisted of primary data and secondary data. The results of the study show that Pak Ali's Orange MSMEs have not implemented financial recording in accordance with the Financial Accounting Standards for Micro, Small, and Medium Entities (SAK EMKM) because business owners still do not understand these standards. Some of the obstacles faced include the owner's lack of understanding of SAK EMKM, the assumption that the preparation of financial statements is not important, and the absence of employees who have an accounting background. In addition, the absence of socialization from related agencies causes business owners to not realize the importance of implementing SAK EMKM. As a result, financial recording is still simple and only includes sales transactions, revenues, expenses, and profits without the preparation of income statements, financial position statements, and records of financial statements in accordance with applicable accounting standards.
Co-Authors , Rahima Br Purba Anis Dary Arinto Debora Elpin Nainggolan Dito Aditia Darma Nasution Elda Nadia Pasaribu Lidia Arlini Nasution M. Mahdi Saman Alfarizie Rangga Lawe Sara Melati Octania Br Lumbanraja