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All Journal International Journal of Economic, Technology and Social Sciences (Injects) International Journal of Economics and Management 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.
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): August 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.
Analisis Perhitungan PPh Pasal 21 Karyawan Tetap Menggunakan Metode TER Pada PT Samudera Indo Perkasa Geofany Marsela; Junawan
International Journal of Economics and Management Vol. 4 No. 02 (2026): IEM : International Journal of Economics and Management
Publisher : Cattleya Darmaya Fortuna

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54209/iem.v4i02.325

Abstract

The purpose of this thesis is to evaluate the Income Tax (PPh) Article 21 calculation mechanism for permanent employees at PT Samudera Indo Perkasa following the enactment of the latest regulation, PMK Number 168 of 2023 concerning the Average Effective Rate (TER). The research method used is descriptive quantitative and qualitative, with data collection techniques consisting of a literature review and documentation study of the company's Form 1721-A1 for 2025. This study focuses on two main aspects: the technical calculation procedure using TER categories A, B, and C, and the company's compliance level with applicable tax regulations. The results show that PT Samudera Indo Perkasa has correctly applied PMK 168/2023 by classifying permanent employee Prakash (K/2 status, PTKP Rp 67.500.000) under Category B TER, applying a 6.00% monthly effective rate from January to November 2025 with a total deduction of Rp9,900,000 and reconciling the final tax liability of Rp 9.975.000 in December using progressive rates under Article 17, resulting in a minor underpayment of Rp 75.000 that was properly adjusted.
Co-Authors , Rahima Br Purba Anis Dary Arinto Debora Elpin Nainggolan Elda Nadia Pasaribu Geofany Marsela M. Mahdi Saman Alfarizie Rangga Lawe