Article Per Year (5 Year)
p-Index From 2020 - 2025
0.702
P-Index
This Author published in this journals
All Journal Jurnal Akuntansi, Ekonomi dan Manajemen Bisnis Jurnal Akuntansi, Ekonomi dan Manajemen Bisnis
Putu Tirta Sari Ningsih
Unknown Affiliation
Economics, Econometrics & Finance Other

Published : 4 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 4 Documents
Search

 1 
ANALISIS PENGARUH NET PROFIT MARGIN DAN CURRENT RATIO TERHADAP DIVIDEND PAYOUT RATIO PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI PT. BURSA EFEK INDONESIA Putu Tirta Sari Ningsih; Muhammad Gusvarizon; Nur Fadilla; Yohanes Bowo Widodo
Jurnal Akuntansi, Ekonomi dan Manajemen Bisnis Vol. 1 No. 3 (2021): November : Jurnal Akuntansi, Ekonomi dan Manajemen Bisnis
Publisher : Pusat Riset dan Inovasi Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (705.947 KB) | DOI: 10.55606/jaem.v1i3.74

Abstract

This study aims to determine: (1) The effect of Net Profit Margin on Dividend Payout Ratio in manufacturing companies at PT. Indonesia stock exchange. (2) Effect of Current Ratio on Dividend Payout Ratio in manufacturing companies at PT. Indonesia stock exchange. (3) Effect of Net Profit Margin and Current Ratio on Dividend Payout Ratio in manufacturing companies at PT. Indonesia stock exchange. The research method is descriptive quantitative. In this study, there are two independent variables, namely Net Profit Margin and Current Ratio and one dependent variable, namely the Dividend Payout Ratio. The sampling technique used purposive sampling with a sample of 12 manufacturing companies registered at PT. Indonesia stock exchange. Data analysis used multiple regression analysis. Based on the results of data analysis obtained: (1) There is a joint influence between Net Profit Margin and Current Ratio on the Dividend Payout Ratio. (2) There is a significant effect of Net Profit Margin on the Dividend Payout Ratio. (3) There is a significant effect of Current Ratio on Dividend Payout Ratio.
ANALISIS PELAKSANAAN PENGELOLAAN PEMUNGUTAN, PENYETORAN, DAN PELAPORAN PPN DAN PPh PASAL 22 WAJIB PUNGUT BUMN PADA PERUM PERUMNAS KANTOR PUSAT Gatot Hery Djatmika; Putu Tirta Sari Ningsih; Erent Dany Pratama; Yohanes Bowo Widodo
Jurnal Akuntansi, Ekonomi dan Manajemen Bisnis Vol. 1 No. 1 (2021): Maret : Jurnal Akuntansi, Ekonomi dan Manajemen Bisnis
Publisher : Pusat Riset dan Inovasi Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (726.856 KB) | DOI: 10.55606/jaem.v1i1.82

Abstract

This study aims to determine the process of applying collection, depositing, reporting value added tax and income tax article 22 compulsory collection, and tax compliance Perum Perumnas. In this study the dependent variable used is PMK-136 /PMK.03 / 2012, PMK-37 / PMK.03 / 2015, and UU KUP No. 16 of 2009, while the independent variable in this study is the Obligatory Value Added Tax Collection, Article 22 Income Tax and Tax Compliance. This study uses descriptive qualitative research methods and the data used in the form of secondary data is a report on the Period of Value Added Tax Collection and Notification of Income Tax Article 22 during January to December 2018. The population in this study is Perumnas Corporation engaged in real estate owned by a State-Owned Enterprise. And using information from 3 people from Perum Perumnas to dig up information and data related to taxation at Perum Perumnas, using unstructured interviews, documentation, and literature studies. Data analysis techniques begin by revealing events or facts, circumstances, phenomena, variables and circumstances that occur when the study takes place by presenting what actuallyhappened. The results of this study indicate that in general the process of applying collection, depositing, reporting on Value Added Tax and Income Tax Article 22 Mandatory Collection is in accordance with PMK-136 / PMK.03 / 2012 and PMK-37 / PMK.03 / 2015, and can it was concluded that Perum Perumnas was obedient in carrying out its tax obligations in accordance with the general tax provisions Law No. 16 of 2009.
ANALISIS PENGARUH NET PROFIT MARGIN DAN CURRENT RATIO TERHADAP DIVIDEND PAYOUT RATIO PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI PT. BURSA EFEK INDONESIA Putu Tirta Sari Ningsih; Muhammad Gusvarizon; Nur Fadilla; Yohanes Bowo Widodo
Jurnal Akuntansi, Ekonomi dan Manajemen Bisnis Vol. 1 No. 3 (2021): November : Jurnal Akuntansi, Ekonomi dan Manajemen Bisnis
Publisher : Pusat Riset dan Inovasi Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jaem.v1i3.74

Abstract

This study aims to determine: (1) The effect of Net Profit Margin on Dividend Payout Ratio in manufacturing companies at PT. Indonesia stock exchange. (2) Effect of Current Ratio on Dividend Payout Ratio in manufacturing companies at PT. Indonesia stock exchange. (3) Effect of Net Profit Margin and Current Ratio on Dividend Payout Ratio in manufacturing companies at PT. Indonesia stock exchange. The research method is descriptive quantitative. In this study, there are two independent variables, namely Net Profit Margin and Current Ratio and one dependent variable, namely the Dividend Payout Ratio. The sampling technique used purposive sampling with a sample of 12 manufacturing companies registered at PT. Indonesia stock exchange. Data analysis used multiple regression analysis. Based on the results of data analysis obtained: (1) There is a joint influence between Net Profit Margin and Current Ratio on the Dividend Payout Ratio. (2) There is a significant effect of Net Profit Margin on the Dividend Payout Ratio. (3) There is a significant effect of Current Ratio on Dividend Payout Ratio.
ANALISIS PELAKSANAAN PENGELOLAAN PEMUNGUTAN, PENYETORAN, DAN PELAPORAN PPN DAN PPh PASAL 22 WAJIB PUNGUT BUMN PADA PERUM PERUMNAS KANTOR PUSAT Gatot Hery Djatmika; Putu Tirta Sari Ningsih; Erent Dany Pratama; Yohanes Bowo Widodo
Jurnal Akuntansi, Ekonomi dan Manajemen Bisnis Vol. 1 No. 1 (2021): Maret : Jurnal Akuntansi, Ekonomi dan Manajemen Bisnis
Publisher : Pusat Riset dan Inovasi Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jaem.v1i1.82

Abstract

This study aims to determine the process of applying collection, depositing, reporting value added tax and income tax article 22 compulsory collection, and tax compliance Perum Perumnas. In this study the dependent variable used is PMK-136 /PMK.03 / 2012, PMK-37 / PMK.03 / 2015, and UU KUP No. 16 of 2009, while the independent variable in this study is the Obligatory Value Added Tax Collection, Article 22 Income Tax and Tax Compliance. This study uses descriptive qualitative research methods and the data used in the form of secondary data is a report on the Period of Value Added Tax Collection and Notification of Income Tax Article 22 during January to December 2018. The population in this study is Perumnas Corporation engaged in real estate owned by a State-Owned Enterprise. And using information from 3 people from Perum Perumnas to dig up information and data related to taxation at Perum Perumnas, using unstructured interviews, documentation, and literature studies. Data analysis techniques begin by revealing events or facts, circumstances, phenomena, variables and circumstances that occur when the study takes place by presenting what actuallyhappened. The results of this study indicate that in general the process of applying collection, depositing, reporting on Value Added Tax and Income Tax Article 22 Mandatory Collection is in accordance with PMK-136 / PMK.03 / 2012 and PMK-37 / PMK.03 / 2015, and can it was concluded that Perum Perumnas was obedient in carrying out its tax obligations in accordance with the general tax provisions Law No. 16 of 2009.
Co-Authors Erent Dany Pratama Gatot Hery Djatmika Muhammad Gusvarizon Nur Fadilla Yohanes Bowo Widodo