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All Journal Jurnal Akuntansi, Bisnis dan Ekonomi Indonesia (JABEI) Inisiatif: Jurnal Ekonomi, Akuntansi Dan Manajemen Jurnal Riset Ekonomi dan Akuntansi Jurnal Ekonomi dan Bisnis
Tartila Devy
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Decision Sciences, Operations Research & Management Economics, Econometrics & Finance

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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.
ANALISIS PENGARUH EXPENSE RATIO DAN TURNOVER RATIO TERHADAP KINERJA REKSADANA SAHAM: (STUDI KASUS PADA REKSADANA SAHAM SYARIAH DI OTORITAS JASA KEUANGAN (OJK) PERIODE 2018 – 2023) Raisa Nurazizah; Tartila Devy
Jurnal Ekonomi dan Bisnis Vol. 2 No. 11 (2024): November
Publisher : ADISAM PUBLISHER

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Abstract

The purpose of this research is to find out and analyze how much influence the Expense Ratio and Turnover Ratio have on the Performance of Stock Mutual Funds. This research uses a quantitative type of research using observation and documentation data collection techniques. The pre-research test used descriptive statistics, the Classical Assumption Test used the normality test, heteroscedasticity test, multicollinearity test and autocorrelation test. Next, use the Multiple Linear Regression Test, Hypothesis Test using the T Test (Partial) and F Test (Simultaneous), and finally use the determinant coefficient test (R2). The results of data analysis carried out using SPSS Version 25, the results of data analysis obtained from the t test show tcount 0.541 ≤ ttable 2.014 with a significant value of 0.591 ≥ 0.05, so H0 is accepted and H1 is rejected, which means the variable partially does not have a significant influence on the performance of stock mutual funds. For the variable value tcount 5.201 ≥ ttable 2.014 with a significant value of 0.000 ≤ 0.05, H0 is rejected and H2 is accepted, which means the variable partially has a positive and significant influence on the performance of stock mutual funds. Judging from the f test, the calculated f value is 16.097 ≥ f table 4.05 with a significant value of 0.000 ≤ 0.05. This means that the variables together have a significant effect on the performance of stock mutual funds. From the results, the determinant coefficient (R2) is 0.417 or 41.7%. This shows that 41.7% of mutual fund performance variables can be explained by variables and and 58.3% are influenced by other factors not discussed in this research.
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.
ANALISIS KONTRIBUSI PAJAK REKLAME TERHADAP PENDAPATAN ASLI DAERAH : (Studi Kasus Kabupaten Pasaman) Martina, Martina; Tartila Devy
Jurnal Ekonomi dan Bisnis Vol. 3 No. 5 (2025): MEI
Publisher : ADISAM PUBLISHER

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Abstract

This research aims to determine the analysis of the contribution of advertising tax in increasing the original regional income of Pasaman district. This type of research is descriptive qualitative research. This research was conducted at the Regional Financial Agency of Pasaman district. The type of data used is quantitative data which will then be analyzed using qualitative analysis. This data collection technique is in the form of primary data, namely data taken from interviews. As well as secondary data in the form of budget realization report data for 2019-2023. The results of this research show that the contribution of advertising tax to the original regional income of Pasaman Regency in 2019-2023 is at a percentage of 0% -10% which is classified as contributing very little to the original regional income. Efforts to increase advertising tax receipts towards Pasaman Regency's original regional income by conducting outreach to the community, especially to business actors about the importance of paying advertising tax in accordance with applicable regulations, the government, especially the Regional Financial Agency, is also carrying out activities to control and organize illegal billboards in collaboration with Satpol PP to check problematic conditions, provide strict sanctions in the form of fines that violate the provisions of advertisement tax regulations, supervise the installation of advertisements that do not have permits or have not paid taxes, and provide services to taxpayers, both in terms of registration, consultation and payment tax.
ANALISIS KINERJA KEUANGAN BANK BCA SYARIAH MENGGUNAKAN PENDEKATAN ISLAMICITY PERFORMANCE INDEX (PERIODE 2019-2023) Silvia Wisra Yulia; Tartila Devy
Jurnal Ekonomi dan Bisnis Vol. 3 No. 6 (2025): JUNI
Publisher : ADISAM PUBLISHER

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Abstract

This study aims to analyze the financial performance of BCA Syariah banks using the Islamicity Performance Index approach for the 2019-2023 period. So far, the measurement of Islamic bank performance has focused more on indicators similar to conventional banks that assess in terms of financial performance alone. So that a more comprehensive approach is needed such as the Islamicity Performance Index, to assess bank performance from the aspects of justice, halalness, and social welfare in accordance with sharia principles. This study uses quantitative methods with a descriptive approach. This study uses five indicators of Islamicity Performance Index, namely Profit Sharing Ratio, Zakat Performance Ratio, Equitable Distribution Ratio, Islamic Investment vs Non Islamic Investment and Islamic Income vs Non Islamic Income. The population in this study is BCA Syariah bank. Sampling using purposive sampling method at BCA Syariah bank which is available in the Annual Report 2019-2023. Based on the results of data analysis and discussion, the results showed that the financial performance of BCA Syariah bank for the 2019-2023 period using the Islamicity Performance Index approach showed overall results obtained a score of 4 with a good predicate. Profit Sharing Ratio shows a score of 4 with a good predicate, Zakat Performance Ratio shows a score of 1 with a bad predicate, Equitable Distribution Ratio shows a score of 1 with a bad predicate, Islamic Investment vs Non Islamic Investment shows a score of 5 with a very good predicate, and Islamic Income vs Non Islamic Income shows a score of 5 with a very good predicate.
STRATEGI PEMASARAN DALAM MENINGKATKAN PEMBIAYAAN MITRA GUNA ONLINE DI BSI KCP LUBUK SIKAPING Muhammad Ridwan; Tartila Devy
Jurnal Ekonomi dan Bisnis Vol. 3 No. 6 (2025): JUNI
Publisher : ADISAM PUBLISHER

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Abstract

Mitraguna is a product of Bank Syariah Indonesia KCP Lubuk Sikaping, an online financing service. On the other hand, not everyone in Lubuk Sikaping is keen on utilizing the Mitraguna online loan service. The fact that very few clients actually use Mitraguna's online financing is the main issue with this research. Among other things, this is because some clients still have plenty of money in their pockets and don't require the loan. The result is that the Mitraguna online finance goal is not met by BSI KCP Lubuk Sikaping. Qualitative research methodologies were used in this study. Data collecting approaches by conducting observations, interviews and documentation. This study's findings reveal that Bank Syariah Indonesia KCP Lubuk Sikaping's marketing strategy for their Mitraguna online financing product follows the 9Ps of marketing: product, price, place, promotion, people, physical evidence, process, packaging, and public relations). Challenges include: 1) the community's lack of familiarity with Islamic banks and online partner funding, and 2) the necessity of going via Bank Syariah Indonesia's payroll system.
RANCANGAN PENYUSUNAN LAPORAN KEUANGAN SESUAI STANDAR AKUNTANSI KEUANGAN ENTITAS TANPA AKUNTABILITAS PUBLIK PADA PERUSAHAAN KONTRUKSI DI PT. TUNAS BUMI KARYA Adella Indah Puspita; Tartila Devy
Jurnal Ekonomi dan Bisnis Vol. 3 No. 5 (2025): MEI
Publisher : ADISAM PUBLISHER

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Abstract

In today's economic development, the role of accounting is very important to decide something so as not to cause losses, especially in carrying out activities and transactions in a company, for example, such as recording, reporting and interpreting basic economic data in a company. Basically, the accounting process is a service activity whose function is to provide quantitative information, especially those related to finance. This information is expected to be input in the economic and rational decision-making process. In making this report, the company uses financial data so that this report is called a financial report. PT. Tunas Bumi Karya is an entity without public accountability. Even so, the company must still make financial reports in accordance with applicable standards, namely SAK ETAP so that the company can find out how its financial flow and performance are. This study aims to determine how to design and implement financial reports in accordance with the financial accounting standards of entities without public accountability (SAK ETAP) in construction companies at PT. Tunas Bumi Karya. This type of research is descriptive qualitative research. The data in this study are qualitative data with data sources, namely primary data and secondary data. The data collection techniques used are interviews, observation and documentation. The data analysis technique used in this study is to use a descriptive qualitative method using data reduction, data display and drawing conclusions. The results of the study indicate that PT. Tunas Bumi Karya has not implemented financial reporting in accordance with applicable standards, namely SAK ETAP. PT. Tunas Bumi Karya only makes financial reports containing incoming and outgoing money transactions so that they are not in accordance with the standards. Meanwhile, in SAK ETAP, entities must present five types of financial reports, namely Balance Sheet, Profit and Loss Statement, Statement of Changes in Equity, Cash Flow Statement and Notes to the Financial Statements. The obstacle faced by PT. Tunas Bumi Karya in implementing financial reporting in accordance with its standards is the lack of human resources who understand the five types of financial reporting.
ANALISIS STRATEGI PEMASARAN PADA TOKO WULAN SHOP DI KOTA PAYAKUMBUH DALAM MENINGKATKAN PENDAPATAN DILIHAT DARI PERSPEKTIF MANAJEMEN BISNIS SYARIAH Nurfilza Inara; Tartila Devy
Jurnal Ekonomi dan Bisnis Vol. 3 No. 5 (2025): MEI
Publisher : ADISAM PUBLISHER

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Abstract

This research is motivated by Sales Strategy in Increasing Revenue. By raising the problem, namely: How is the sales strategy at Wulan Shop in Payakumbuh City to increase revenue seen from the perspective of Sharia Business Management. The purpose of this study is to determine how the sales strategy to increase revenue is seen from the perspective of Sharia business management in the fields of products, pricing, distribution and promotion. The type of research used is descriptive qualitative research. The research methods used in data collection are observation, interviews, and documentation. The data sources used are primary data sources and secondary data sources. Furthermore, data analysis in this study was carried out in three ways, namely data reduction, data presentation, and drawing conclusions. This research was conducted precisely in Koto Baru Village, Payakumbuh Timur District, Payakumbuh City. The results of this study indicate that in increasing its income, Wulan Shop uses a marketing mix strategy consisting of 4p, namely Products (products) consisting of tops, jeans, skirts, gamis, children's clothes, hijab, and so on. Prices (prices) range from Rp. 25,000 - Rp. 350,000. The place is located in Koto Baru Village, Payakumbuh Timur District, Payakumbuh City, and Promotion (promotion) promotional techniques carried out Personal selling, advertising and direct marketing. With several obstacles that occur including, limited product availability, in one model only 2-3 items are available, this can be done by adding variants to each existing product item. The increasing number of competitors offering cheaper prices in online stores, with this can reactivate e-commerce platforms such as TikTok and Shopee. The shop space is not too large, this requires shop expansion but is constrained by quite large capital. With the implementation of this strategy, it is able to increase income by attracting consumer buying interest by paying attention to improving the quality of the products sold, the prices offered, a strategic and comfortable place, and good service by the Wulan Shop in accordance with the values ​​of Sharia business management.
STRATEGI PEMASARAN UMRAH PADA PT. SINAI TOUR & TRAVEL DALAM MENINGKATKAN MINAT JAMAAH BUKITTINGGI Siti Aisyah; Tartila Devy
Jurnal Ekonomi dan Bisnis Vol. 3 No. 4 (2025): APRIL
Publisher : ADISAM PUBLISHER

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Abstract

The problem in this study is the ineffectiveness of the marketing strategy implemented, particularly in the aspects of a lack of product variation, an office location that is not strategically placed, and promotions that have not been maximized, resulting in many people not being aware of PT. Sinai Tour and Travel Bukittinggi branch. This study aims to analyze the marketing strategy implemented by PT. Sinai Tour and Travel Bukittinggi branch in an effort to attract the interest of potential pilgrims from Bukittinggi. The method used in this study is descriptive qualitative, collecting primary data through interviews, observations, and questionnaires at PT. Sinai Tour and Travel Bukittinggi branch, as well as secondary data from written sources such as books. The focus of this research is on the marketing mix strategy, which includes the 7P elements: Product, price, place, promotion, people, process, and physical evidence. The research findings indicate that although the products and facilities offered are quite attractive, there are some challenges that need to be addressed, such as the less strategic office location and the under-optimized promotion efforts. Other findings reveal that the affordable umrah package prices and high-quality services are the company’s strengths. However, the promotion aspect still requires more attention to enhance competitiveness amidst the intense competition in the hajj and umrah travel business in Bukittinggi.
Co-Authors Adella Indah Puspita Fatma Yuliza Gina Permata Sari Ika Nanda Amalia Lusi Amelia Ramadhani Martina Martina Mourine Andika Putri Muhammad Ridwan Nurfilza Inara Raisa Nurazizah Silvia Wisra Yulia Siti Aisyah yusri, annisa irhamna