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Gusnardi, Gusnardi
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PENGARUH SIZE DAN CAPITAL STRUCTURE TERHADAP FIRM VALUE PADA SEKTOR MANUFAKTUR YANG LISTING DI BEI TAHUN 2009 S/D 2013 Alberto Purba, Thomas Joko; Makhdalena, Makhdalena; Gusnardi, Gusnardi
Jurnal Online Mahasiswa (JOM) Bidang Keguruan dan Ilmu Pendidikan Vol 5: Edisi 2 Juli-Desember 2018
Publisher : Jurnal Online Mahasiswa (JOM) Bidang Keguruan dan Ilmu Pendidikan

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Abstract : This study aims to examine the effect of firm size and capital structure on firm value. The population in this study are all manufacturing companies listed on the Indonesia Stock Exchange which have data (company size, capital structure, and company value) 5 years in a row (2009 to 2013). The data obtained from Indonesian Capital Market Directory (ICMD) of each company. Data analysis techniques used in this study is multiple linear regression analysis. The results showed that firm size and capital structure simultaneously affect the value of the company. While partially, firm size have negative effect to firm value and capital structure have positive effect to firm value.Keywords: Size, Capital Structure, Firm Value
EFEKTIFITAS PROGRAM USAHA EKONOMI KELURAHAN- SIMPAN PINJAM (UEK-SP) MINAS SERUMPUN DALAM MENINGKATKAN KESEJAHTERAAN EKONOMI MASYARAKAT DI KELURAHAN MINAS JAYA KECAMATAN MINAS KABUPATEN SIAK Indriani, Yulfita; Gusnardi, Gusnardi; Syabrus, Hardisem
Jurnal Online Mahasiswa (JOM) Bidang Keguruan dan Ilmu Pendidikan VOL 6 : EDISI 1 JANUARI-JUNI 2019
Publisher : Jurnal Online Mahasiswa (JOM) Bidang Keguruan dan Ilmu Pendidikan

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Abstract : This study aims to determine the effectiveness of the Savings and Loans Economic Business Program (UEK-SP) in Improving Community Economic Welfare in Minas Jaya Village, Minas Subdistrict, Siak Regency, and to find out what factors are supporting and inhibiting the implementation of the Urban Economy-Save Business Program Borrowing (UEK-SP) in improving the economic welfare of the community in Minas Jaya Sub-District, Minas District, Siak Regency. Informants in this study were the Chairperson of UEK-SP Minas Serumpun, the Cashier Staff of UEK-SP Minas Serumpun, and the Community (Utilizers) who were directly involved in the implementation of the UEK-SP program or active members of UEK-SP. There are 2 types of data used in this study, namely primary data and secondary data, primary data taken through key informants and informants. The selection of key informants used a purposive sampling technique, in this case the key informant was the chairman of the UEK-SP Minas Serumpun and several staff and cashiers of UEK-SP Minas Serumpun. Whereas the selection of informants used the assisted sampling technique, and those who became informants were people who were directly involved in implementing the UEK-SP program or active members of UEK-SP. Secondary data is obtained through a second source or indirectly through reports, books, or processed data. Based on the results of the study, it was found that the implementation of the Savings and Loan Village Economic Business Program (UEK-SP) of Minas Serumpun Kelurahan Jaya Jaya could be categorized as implemented smoothly but was less effective, this was seen from the indicators used to see the effectiveness of the UEK-SP program namely input, output, process and outcame.Keywords: Effectiveness, distribution of UEK-SP funds, Saving and Borrowing Village Economic Programs (UEK-SP), Empowerment
PENGARUH PENGETAHUAN PERPAJAKAN DAN KUALITAS PELAYANAN PAJAK TERHADAP MOTIVASI WAJIB PAJAK ORANG PRIBADI DALAM MEMENUHI KEWAJIBAN PERPAJAKAN (Studi Kasus KPP Pratama Pekanbaru Tampan) Sari, Reski Purnama; Gusnardi, Gusnardi; Gimin, Gimin
Jurnal Online Mahasiswa (JOM) Bidang Keguruan dan Ilmu Pendidikan VOL 6 : EDISI 2 JULI - DESEMBER 2019
Publisher : Jurnal Online Mahasiswa (JOM) Bidang Keguruan dan Ilmu Pendidikan

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Abstract: This research aims to know the influence of taxation knowledge and quality of service tax on the motivation of individual taxpayers in fulfilling the tax obligations in KPP Pratama Pekanbaru Tampan. The population in this study is the entire taxpayer of the private person registered in KPP Pratama Pekanbaru Tampan ie as many as 169,059 persons taxpayers personally and on this research the sampling used is non probability sampling With incidental sampling techniques. To determine the size or number of samples from the population use the formula Slovin with an error rate of 10%. According to the formula Slovin with an error rate of 10%, if the population in this study amounted to 169,059, then the sample amounted to 100 individual taxpayers. Data is collected using questionnaires on taxation knowledge, quality of tax services, and the motivation of taxpayers distributed to respondents. Data analysis uses multiple linear regression test data analysis. The results concluded that the knowledge of taxation and the quality of tax service has significant effect on the motivation of individual taxpayers in KPP Pratama Pekanbaru Tampan. It is hoped that KPP Pratama Pekanbaru Tampan can consider the quality aspects of tax services and other aspects that are not researched in this to increase the motivation of taxpayers in fulfilling the tax obligations. In the event of an increase in taxpayer motivation, this will have a good impact on increasing the tax revenues that will impact the increase in regional and state revenues.Key Words: knowledge of taxation, quality of service tax, and motivation for taxpayers.
Co-Authors Alberto Purba, Thomas Joko Gimin Gimin Hardisem Syabrus Indriani, Yulfita Makhdalena Makhdalena, Makhdalena Sari, Reski Purnama