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All Journal Daya Saing : Jurnal Ilmu Manajemen Jurnal Neraca Peradaban Jurnal Bisnis Kompetitif AMMA : Jurnal Pengabdian Masyarakat Journal of Innovative and Creativity Adpebi International Journal of Multidisciplinary Sciences
Sofyan, Deviana
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PENGARUH PERPUTARAN KAS DAN PERPUTARAN PIUTANG TERHADAP PROFITABILITAS PADA PERUSAHAAN TRANSPORTASI YANG TERDAFTAR DI BURSA EFEK INDONESIA Saputri, Marlinda; Setiawati, Setiawati; Sofyan, Deviana
Jurnal Daya Saing Vol. 10 No. 3 (2024)
Publisher : Komunitas Manajemen Kompetitif

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35446/dayasaing.v10i3.1959

Abstract

The purpose of this study was to determine the effect of cash turnover and receivables turnover on profitability in transportation companies listed on the Indonesia Stock Exchange in 2020-2022. The population in this study were all transportation companies listed on the Indonesia Stock Exchange for the 2020-2022 period, namely 46 companies. From the criteria, the companies that met the requirements in this study were 13 transportation companies so that the total sample during the 2020-2022 period was 39 samples. The data collection technique used in this study was the documentation technique which was carried out in the form of annual report data from transportation companies listed on the IDX for the 2020-2022 period. The data analysis used was multiple linear regression analysis. The results of the study showed that partially cash turnover did not affect profitability in transportation companies listed on the IDX in 2020-2022, while receivables turnover affected profitability in transportation companies listed on the IDX in 2020-2022. 3. Simultaneously, cash turnover and accounts receivable turnover affect profitability in transportation companies listed on the IDX in 2020 - 2022.
Asistensi Relawan Pajak Dalam Meningkatkan Kepatuhan Wajib Pajak Orang Pribadi Di Tax Center STIE Persada Bunda Tahun 2024 Jusmarni; Sofyan, Deviana; Hygi Prihastuti, Asepma; Adriyani, Annesa; Agusra, Dodi; Zain, Irsyadi; Akbar, Y Rahmat; Marlina, Tat; Chaarnaillan, A'ang
AMMA : Jurnal Pengabdian Masyarakat Vol. 3 No. 11 : Desember (2024): AMMA : Jurnal Pengabdian Masyarakat
Publisher : CV. Multi Kreasi Media

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Abstract

Taxes are mandatory levies which are one of the sources of state income which will be used for the development of the country and society based on applicable laws. A tax volunteer is someone who voluntarily contributes their time, energy, thoughts and expertise to play an active role in tax education activities. Tax volunteer assistance is one of the programs initiated by the Directorate General of Taxes (DJP) of the Ministry of Finance of the Republic of Indonesia in order to increase taxpayer compliance in carrying out their tax obligations. A tax center is an institution at a university that functions as a center for study, education, training and socialization of taxation to the campus environment, taxpayers and the community independently. This activity is a form of joint agreement program between the Directorate General of Taxes, Riau Regional Office and  the Persada Bunda College of Economics.
The Effect of Taxpayer Perception and Trust in the Government on Taxpayer Compliance with the Voluntary Disclosure Program Prihastuti, Asepma Hygi; Agusra, Dodi; Sofyan, Deviana; Sukri, Saipul Al
Adpebi International Journal of Multidisciplinary Sciences Vol. 1 No. 1 (2022)
Publisher : Asosiasi Dosen Peneliti Ilmu Ekonomi dan Bisnis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54099/aijms.v1i1.202

Abstract

This study aims to examine the effect of Taxpayer Perception and Trust in the Government on Taxpayer Compliance in the Voluntary Disclosure Program.The population in this study were all taxpayers registered at KPP Senapelan Pekanbaru. The sample used in this study were taxpayers who assisted in reporting the Annual Tax Return (SPT) in March 2022 at the Tax Center of the Persada Bunda School of Economics (STIE) which is the work area of ​​KPP Senapelan Pekanbaru, with a total of 95 respondents. The sampling technique used was non-probability sampling with an incidental sampling approach. This study uses primary data obtained through the distribution of questionnaires to individual taxpayers. The results this research state that Taxpayer Perception variable affect Taxpayer Compliance, variable Trust in Government affect Taxpayer Compliance, as well as Taxpayer Perception variable and Trust in the Government simultaneously affect Taxpayer Compliance with the Voluntary Disclosure Program. The independent variables, the perception of taxpayers and trust in the government are able to explain the dependent variable, namely taxpayer compliance by 31.3%, while the remaining 68.7% is explained by other variables not included in this research model.
ANALISA PENGARUH PERSEPSI HARGA DAN PROMOSI TERHADAP KEPUTUSAN PEMBELIAN PADA E- COMMERCE SHOPEE DI PEKANBARU Sartika, Dewi; Mulyana, Sri; Sofyan, Deviana
Jurnal Ekonomi Bisnis Kompetif Vol 4 No 1 (2025): Jurnal Bisnis Kompetif (JBK)
Publisher : Komunitas Manajemen Kompetitif

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35446/bisniskompetif.v4i1.2267

Abstract

This study aims to analyze the influence of price perception and promotion on purchasing decision on the shopee E-commerce platform in Pekanbaru. The proliferation of e-commerce platforms has profoundly reshaped consumer purchasing behavior, offering unprecedented convenience, product diversity, reliability assurances, competitive pricing, and compelling promotional incentives. Consequently, consumers are increasingly inclined towards online shopping experiences. However, within this dynamic digital marketplace, intense price competition and a multitude of sophisticated promotional strategies emerge as pivotal determinants significantly influencing consumer purchasing decisions. This research employed a quantitative approach, with data gathered via questionnaires administered to respondents who made purchases on the Shopee e-commerce platform in Pekanbaru. The collected data were analyzed using multiple linear regression to examine the influence of price perception, promotion, and purchasing decisions. The research findings indicate that price perception significantly influences purchasing decisions on Shopee e-commerce in Pekanbaru. This finding stands in stark contrast to promotions, which showed no significant influence on purchasing decisions. This indicates that consumers' perception of a product's price (whether it is considered expensive, affordable, or commensurate with its quality) is a primary determinant in their purchasing decisions
Pengaruh Return On Assets (ROA) Dan Arus Kas Operasi Terhadap Kondisi Financial Distress Pada Perusahaan Jasa Sub Sektor Transportasi & Logistic Yang Terdaftar Di Bursa Efek Indonesia Tahun 2020-2022 Sofyan, Deviana; Yadi, Elmi; Ampun, Sepniati Anak
Journal of Innovative and Creativity Vol. 5 No. 3 (2025)
Publisher : Fakultas Ilmu Pendidikan Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/joecy.v5i3.3653

Abstract

This study is to examine the relationship between financial distress and returns on assets, operating cash flow, and the combination of the two in service companies listed on the Indonesia Stock Exchange that fall under the Transportation & Logistics subsector from 2020 to 2022. Between 2020 and 2022, 34 stocks belonging to transportation and logistics service providers listed on the Indonesia Stock Exchange made up the study's population. To conduct this research, a purposive sampling strategy was employed to choose a sample of 28 service providers from the transportation and logistics subsector. Methods used in this research include descriptive statistics, multiple linear regression analysis, and classical assumption tests; data gathering approaches include documentation. The study employs a descriptive quantitative approach. Using a t-test to test hypotheses, we found that operating cash flow significantly impacted financial distress in transportation and logistics service companies listed on the Indonesia Stock Exchange from 2020 to 2022, but returns on assets had no significant effect. Companies listed on the Indonesia Stock Exchange in the transportation and logistics subsector from 2020 to 2022 had less financial difficulty when ROA and operational cash flow improved together, according to the F test. The determination coefficient (R2) test showed that returns on assets and operational cash flow accounted for 44.1% of the financial distress variable, while other factors, which were not assessed in this research, accounted for the remaining 55.9%.
Pengaruh Struktur Kepemilikan Dan Financial Distress Terhadap Ketepatan Waktu Pelaporan Keuangan Pada Perusahaan Perbankan Yang Terdaftar Di Bursa Efek Indonesia Sofyan, Deviana; Saputri, Marlinda; Setiawati, Setiawati
Jurnal Neraca Peradaban Vol. 5 No. 3 (2025): Jurnal Neraca Peradaban
Publisher : Prodi Akuntansi STIE Hidayatullah Depok

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55182/jnp.v5i3.650

Abstract

Ketepatan waktu pelaporan keuangan merupakan salah satu indikator penting dalam menilai transparansi dan akuntabilitas perusahaan, khususnya pada sektor perbankan yang memiliki kewajiban pelaporan kepada publik dan otoritas. Namun, tidak semua perusahaan mampu memenuhi tenggat waktu pelaporan dengan konsisten, sehingga menimbulkan pertanyaan mengenai faktor-faktor yang mempengaruhi kepatuhan pelaporan. Penelitian ini bertujuan untuk menganalisis pengaruh struktur kepemilikan dan financial distress terhadap ketepatan waktu pelaporan keuangan pada perusahaan perbankan yang terdaftar di Bursa Efek Indonesia. Metode yang digunakan dalam penelitian ini adalah metode kuantitatif dengan pendekatan asosiatif. Populasi dalam penelitian ini adalah seluruh perusahaan perbankan yang terdaftar di BEI selama periode pengamatan, dan pengambilan sampel dilakukan dengan teknik purposive sampling. Data diperoleh dari laporan tahunan dan laporan keuangan perusahaan, kemudian dianalisis menggunakan teknik analisis regresi linier berganda untuk mengetahui pengaruh parsial dan simultan dari masing-masing variabel independen terhadap variabel dependen. Hasil penelitian menunjukkan bahwa secara parsial struktur kepemilikan berpengaruh positif dan signifikan (t = 4,684; sig. 0,045) dan financial distress berpengaruh negatif dan signifikan (t = -5,388; sig. 0,017). Nilai koefisien determinasi sebesar 0,786 menunjukkan bahwa 78,6% variasi dalam ketepatan waktu pelaporan keuangan dapat dijelaskan oleh ketiga variabel independen. Temuan ini mendukung teori kepatuhan dan teori sinyal yang menyatakan bahwa tata kelola perusahaan yang baik dan tekanan eksternal mendorong kepatuhan pelaporan, sementara tekanan keuangan menjadi hambatan. Oleh karena itu, penguatan pengawasan internal, pengelolaan kondisi keuangan yang sehat, serta keterbukaan terhadap kepemilikan publik merupakan strategi penting dalam meningkatkan kepatuhan terhadap ketentuan pelaporan keuangan.
Co-Authors Adriyani, Annesa Agusra, Dodi Akbar, Y Rahmat Ampun, Sepniati Anak A’ang Chaarnaillan DEWI SARTIKA Jusmarni Marlina, Tat Prihastuti, Asepma Hygi Saipul Al Sukri Saputri, Marlinda Setiawati Setiawati Sri Mulyana Yadi, Elmi Zain, Irsyadi