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All Journal Jurnal Kolaboratif Sains ARZUSIN: Jurnal Manajemen dan Pendidikan Dasar Inisiatif: Jurnal Ekonomi, Akuntansi Dan Manajemen Jurnal Riset Ekonomi dan Akuntansi Indonesian Economic Review AT TARIIZ : Jurnal Ekonomi dan Bisnis Islam
Tartila Devy
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Pengaruh Likuiditas dan Leverage terhadap Agresivitas Pajak (Studi Kasus pada Perusahaan Sektor Pertambangan di Bursa Efek Indonesia (BEI) Periode 2018-2022) Mourine Andika Putri; Tartila Devy
Jurnal Riset Ekonomi dan Akuntansi Vol. 2 No. 2 (2024): June : JURNAL RISET EKONOMI DAN AKUNTANSI
Publisher : Institut Teknologi dan Bisnis (ITB) Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54066/jrea-itb.v2i2.1806

Abstract

This study aims to investigate the effect of Liquidity and Leverage on Tax Aggressiveness in mining sector companies listed on the Jakarta Islamic Index 70 (JII-70) during the period 2018-2022. The research method used is a quantitative method using financial data from these companies. The study population consisted of 70 companies, with a sample of 27 companies selected using purposive sampling method. Data analysis was carried out using descriptive statistical analysis, classical assumption test, and multiple linear regression analysis with the help of the IBM SPSS 26 application. The variables tested include Tax Aggressiveness (ETR) as the dependent variable, as well as Liquidity (CR) and Leverage (DER) as independent variables. The results showed that partially, Liquidity did not have a significant effect on tax aggressiveness, with a significance value above 0.05 (0.158> 0.05). On the other hand, Leverage partially affects tax aggressiveness significantly, with a significance value below 0.05 (0.000 < 0.05). Together, Liquidity and Leverage have a significant influence on tax aggressiveness, with a significance value below 0.05 (0.002 < 0.05) and an f_count value of 6.749 > f_(table) 3.06. In addition, the R^2 analysis shows that Liquidity and Leverage together affect Tax Aggressiveness by 18.2%, while 81.1% is influenced by other factors not examined in this study.
Fenomena Financial Ditress Sebelum dan Sesudah COVID-19 : (Studi Kasus pada Perusahaan Sektor Hotel, Restoran dan Pariwisata yang Terdaftar di Indeks Saham Syariah Indonesia) Lusi Amelia Ramadhani; Tartila Devy
Jurnal Riset Ekonomi dan Akuntansi Vol. 2 No. 2 (2024): June : JURNAL RISET EKONOMI DAN AKUNTANSI
Publisher : Institut Teknologi dan Bisnis (ITB) Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54066/jrea-itb.v2i2.1809

Abstract

Health problems caused by the COVID-19 pandemic have had a major impact on economic contraction in Indonesia. The policies set by the government to prevent the transmission of the COVID-19 virus have an impact on the financial performance of companies in Indonesia. One of the influential sectors includes the hotel, restaurant and tourism sectors which rely on the number of visitors for company operations. The aim of this research is to analyze the comparison of potential financial distress before and after COVID-19 in hotel, restaurant and tourism sector companies listed on the Indonesian Sharia Stock Index using bankruptcy analysis methods, namely the Grover, Springate and Zmijweski methods.This research uses a comparative quantitative approach, which analyzes the comparison between potential financial distress before and after COVID-19. The sample was selected using a purposive sampling method to obtain a sample of 12 companies from a total population of 35 companies in the hotel, restaurant and tourism sector. Data collection uses the documentation method with secondary data in the form of company financial reports for 2017-2022.The results of research based on analytical methods, namely the Grover, Springate and Zmijweski methods, show that there are differences in the potential for financial distress before and after COVID-19. The difference in potential financial distress is higher after COVID-19. Based on the Grover method, the average G-Score produced is -0.136<-0.02. Based on the Springate method, the resulting average S-Score is -0.017<0.862. Based on the Zmijweski method, the resulting average X-Score is -1.345 <0. So from the resulting average it can be concluded that companies in the hotel, restaurant and tourism sectors experienced differences in the potential for financial distress before and after COVID-19 because all three were below the significance value of each method.
Pengaruh Pertumbuhan Ekonomi Dan Inflasi Terhadap Tingkat Pengangguran Di Sumatera Barat Gina Permata Sari; Tartila Devy
Inisiatif: Jurnal Ekonomi, Akuntansi dan Manajemen Vol. 2 No. 4 (2023): Oktober: Inisiatif: Jurnal Ekonomi, Akuntansi dan Manajemen
Publisher : Universitas 45 Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30640/inisiatif.v2i4.1650

Abstract

The purpose of this research is to determine the effect of economic growth and inflation on the unemployment rate in West Sumatra. This research is quantitative research with secondary data from the 1992-2021 observation period. In this research, the technique of data collection is the documentation method. This method is carried out using documents or research supporting data, such as data on economic growth, inflation and unemployment rates, taken from the official BPS website. The collected data were analyzed using multiple linear regression analysis with the help of SPSS 25. The research results prove that economic growth and inflation partially have no significant effect on the unemployment rate in West Sumatra between 1992 and 2021. The significance value of the economic growth variable is 0.824 greater than 0.05 and the inflation variable is 0.987 > 0.05. That is, if economic growth and inflation increase, the unemployment rate will also increase. Meanwhile, simultaneous economic growth and inflation had no effect on the unemployment rate in W Sumatra from 1992 to 2021 with a significance level of 0.960 greater than 0.05. The R2 value is 0.003, which means that the ability of the independent variables (economic growth and inflation) to explain the dependent variable (unemployment rate) is 3%. More than 97% is explained by other variables not reviewed in this research.
Strategi Promosi Destinasi Wisata Situs Menhir Nagari Maek Kabupaten Lima Puluh Kota: Promotional Strategies for the Menhir Site Tourism Destination in Nagari Maek, Lima Puluh Kota Regency Viora Andini; Tartila Devy
Jurnal Kolaboratif Sains Vol. 9 No. 2: Februari 2026
Publisher : Universitas Muhammadiyah Palu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56338/jks.v9i2.10534

Abstract

Tujuan dari penelitian ini adalah untuk mengetahui serta menganalisis keadaan promosi yang ada pada saat ini, serta menyusun strategi promosi yang lebih efektif untuk menarik kunjungan wisatawan ke Situs Menhir Nagari Maek ini. Yang mana seperti diketahui, Situs Menhir ini merupakan peninggalan sejarah dari zaman magelitikum yang mempunyai nilai yang tinggi dari segi budaya dan edukasi, tetapi belum mendapatkan perhatian yang maksimal, sehingga minimnya promosi untuk dilakukan.Penelitian ini menggunakan metode kualitatif deskriptif, dengan cara menggumpulkan data lewat observasi,wawancara, dokumentasi,dan angket. Analisis data ini dilakukan melalui pendekatan SWOT untuk melihat kekuatan, kelemahan, peluang, dan ancaman dalam promosi situs menhir ini.Hasil penelitian dengan pengelola, didapati bahwa promosi yang dilakukan saat ini masih menggunakan cara yang lama, yang mana yaitu masih dari mulut ke mulut, dan belum maksimal memakai media sosial. Sehingga menyebabkan rendahnya tingkat kunjungan wisatawan ke situs menhir, yang mana pada tahun 2024 jumlah kunjungan wisatawan agak meningkat dikarenakan terjadinya Festival Maek. Maka dari itu disarankan kepada penggelola untuk memanfaatkan dan menghidupkan kembali media sosial sebagai alat promosi utama, serta menciptakan konten yang berisikan tentang cerita sejarah, serta melibatkan masyarakat, dan bekerja sama dengan pihak pemerintah daerah serta komunitas budaya. Maka dengan strategi yang tepat, situs menhir ini memiliki potensi yang besar untuk menjadi destinasi wisata sejarah unggulan di Sumatera Barat.
ANALISIS PENGARUH KESADARAN PERPAJAKAN DAN SANKSI PERPAJAKAN TERHADAP KEPATUHAN PPH FINAL PADA UMKM KULINER DI KOTA PADANG Lisa Gustiani; Tartila Devy
AT TARIIZ : Jurnal Ekonomi dan Bisnis Islam Vol 5 No 01 (2025): AT TARIIZ : JURNAL EKONOMI DAN BISNIS ISLAM
Publisher : Pusat Studi Ekonomi, Publikasi Ilmiah dan Pengembangan SDM

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62668/attariiz.v5i01.2076

Abstract

This study investigates the effect of tax awareness and tax sanctions on the compliance of Final Income Tax (PPh Final) among Micro, Small, and Medium Enterprises (MSMEs) in the culinary sector of Padang City, Indonesia. A quantitative associative approach was employed, surveying 36 purposively selected respondents. Data were gathered through validated and reliable structured questionnaires and analysed using multiple linear regression (SPSS 25). The results reveal that both tax awareness and tax sanctions exert a positive and significant influence—individually and jointly—on MSME compliance with Final Income Tax obligations. These findings highlight the critical role of enhanced tax literacy and consistent enforcement of sanctions in improving tax compliance within the MSME sector. Practically, the Directorate-General of Taxes should design integrated educational programs and progressive sanction policies tailored to the characteristics of culinary MSMEs in regional contexts.
The Effect of Return on Assets, Current Ratio, and Debt-to-Equity Ratio on Stock Prices: A Case Study of Food and Beverage Sub-Sector Companies Listed on the Indonesia Stock Exchange (2020–2024) Anita Triana; Tartila Devy
Indonesian Economic Review Vol. 6 No. 1 (2026): February : Indonesian Economic Review
Publisher : Cahaya Abadi Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53787/iconev.v6i1.109

Abstract

This study emphasizes the association between corporate financial conditions and share valuation within the food and beverage processing sector listed on Indonesia’s capital market over the past five years by drawing upon documented data derived from audited annual reports, yielding a total of 115 observational records from twenty-three selected firms; the information was examined through data profiling, model feasibility assessment, and relational modeling supported by statistical software. The findings indicate that the capacity of assets to generate earnings does not exhibit a meaningful linkage with stock movements, suggesting that profit magnitude is not invariably a primary consideration for market participants, whereas excessive short-term fund availability demonstrates an inverse tendency, implying perceived inefficiency due to idle resources lacking productive allocation, while the proportional balance between liabilities and equity likewise fails to reveal a pronounced connection with value shifts. Nevertheless, when these elements are evaluated collectively, a substantive relationship with stock price volatility becomes apparent, accounting for more than half of the variation in market value, with the remainder presumably attributable to other determinants beyond the scope of this discussion.
Analisis Strategi Peningkatan Pendapatan Asli Daerah (PAD) Kabupaten Lima Puluh Kota Salsabila Nurdin; Tartila Devy
ARZUSIN Vol 6 No 4 (2026): AGUSTUS
Publisher : Lembaga Yasin AlSys

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58578/arzusin.v6i4.10043

Abstract

The issue of regional fiscal independence has become an important concern in local government financial management, particularly in regions that still depend on transfer funds from the central government. This study aims to analyze strategies for increasing Regional Original Revenue (PAD) in Lima Puluh Kota Regency and to identify the supporting and inhibiting factors in their implementation. This study used a qualitative approach with a case study design. The research informants were selected through purposive sampling, including representatives of the BPKPD of Lima Puluh Kota Regency and Bapelitbang who were involved in the management and planning of regional revenue. Data were collected through observation, semi-structured interviews, and documentation, and were then analyzed using the Miles and Huberman model, which includes data reduction, data display, and conclusion drawing. The results showed that strategies for increasing PAD were implemented through enforcing taxpayer compliance, improving supervision, optimizing revenue sources, digitalizing payments, and exploring new revenue potential. However, the implementation of these strategies still faced obstacles, including low taxpayer compliance, limited access of the local government to potential revenue objects, and suboptimal management of regional assets. The conclusion of this study emphasizes the importance of planned, transparent, and locally based PAD governance to strengthen regional fiscal independence. The implications of this study provide practical contributions for local governments in formulating more adaptive, accountable, and regionally oriented strategies for increasing PAD.
Pengaruh Rasio Keuangan terhadap Prediksi Financial Distress dengan Model Grover, Ohlson, dan Zavgren pada Perusahaan Farmasi yang Terdaftar di Bursa Efek Indonesia (BEI) Periode 2020-2024 Zahratu Tiara; Tartila Devy
ARZUSIN Vol 6 No 4 (2026): AGUSTUS
Publisher : Lembaga Yasin AlSys

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58578/arzusin.v6i4.10365

Abstract

Financial distress is an important concern in financial studies because it can be used as an early indicator of a company’s potential bankruptcy. However, studies that specifically compare the effects of financial ratios on financial distress prediction using the Grover, Ohlson, and Zavgren models in pharmaceutical companies in Indonesia remain limited. This study aims to analyze the effects of Return on Assets (ROA), Current Ratio (CR), Debt to Asset Ratio (DAR), and Total Asset Turnover (TATO) on financial distress prediction in pharmaceutical companies listed on the Indonesia Stock Exchange for the 2020–2024 period. This study used a quantitative approach with a causal design. The research sample consisted of 10 pharmaceutical companies selected through purposive sampling. Data were obtained from companies’ annual financial statements through the documentation method and analyzed using multiple linear regression with the assistance of EViews 13. The results showed that ROA and TATO had significant effects on financial distress prediction in the Grover, Ohlson, and Zavgren models. CR had a significant effect in the Grover and Zavgren models but was not significant in the Ohlson model, whereas DAR had a significant effect only in the Grover model. Simultaneously, ROA, CR, DAR, and TATO had significant effects on financial distress prediction in all three models. In addition, the Grover and Zavgren models demonstrated higher predictive ability than the Ohlson model. These findings contribute to the development of Agency Theory and Signaling Theory in explaining the relationship between financial ratios and financial distress. The practical implications of this study can serve as a basis for consideration by investors, creditors, company management, and regulators in identifying financial distress risk at an earlier stage.
Co-Authors Adella Indah Puspita Anita Triana Fatma Yuliza Gina Permata Sari Ika Nanda Amalia Lisa Gustiani Lusi Amelia Ramadhani Martina Martina Mourine Andika Putri Muhammad Ridwan Nurfilza Inara Raisa Nurazizah Salsabila Nurdin Silvia Wisra Yulia Siti Aisyah Viora Andini Zahratu Tiara