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All Journal JEKPEND Jurnal Ekonomi dan Pendidikan JURNAL PABEAN : PERPAJAKAN BISNIS EKONOMI AKUNTANSI MANAJEMEN Income Journal: Accounting, Management and Economic Research
Hidayatullah, Andi Muh. Syukur
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Economics, Econometrics & Finance Education Law, Crime, Criminology & Criminal Justice Library & Information Science Social Sciences Other

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Faktor Fundamental dan Risiko Sistematis Terhadap Return Saham: Studi Pada Perusahaan Indeks LQ45 yang Terdaftar di Bursa Efek Indonesia Periode 2019-2023 Rais, Anisatun Humayrah; Br. Ginting, Crish Dayanti; Yusuf, Yulia Yunita; Hidayatullah, Andi Muh. Syukur
Income Journal: Accounting, Management and Economic Research Vol 3 No 2 (2024): August Edition
Publisher : PT Bone Jaya Kreatif

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61911/income.v3i2.78

Abstract

This research aims to analyze the influence of company fundamental factors as measured by return on equity, price earnings ratio, debt to equity ratio, earnings per share, and dividend payout ratio on stock returns through systematic risk. The population and sample in this study were 22 companies and 110 observations of companies in LQ45 listed on the Indonesia Stock Exchange for the 2019-2023 period. Data analysis in this study used multiple liner regression and the Sobel test. The research results show that the company's fundamental factors as measured by return on equity, price earning ratio, debt to equity ratio, earnings per share, and dividend payout ratio influence stock returns. Furthermore, the results of the Sobel test show that systematic risk is able to mediate the relationship between company fundamental factors as measured by return on equity, price earnings ratio, debt to equity ratio, earnings per share, and dividend payout ratio on stock returns..
TINJAUAN PELAPORAN SPT TAHUNAN DAN PENERIMAAN PAJAK PENGHASILAN ORANG PRIBADI PADA KPP PRATAMA MAKASSAR BARAT Adriansyah, Adriansyah; Zaimar, Fina Ruzika; Yusuf, Yulia Yunita; Rais, Anisatun Humayrah; Hidayatullah, Andi Muh. Syukur
JURNAL PABEAN : PERPAJAKAN BISNIS EKONOMI AKUNTANSI MANAJEMEN Vol 7, No 2 (2025): Jurnal Pabean Volume 7 No 2, Juli 2025
Publisher : Prodi Perpajakan Politeknik Bosowa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61141/pabean.v7i2.657

Abstract

Penelitian ini bertujuan untuk menganalisis realisasi pelaporan SPT Tahunan Orang Pribadi tepat waktu dan realisasi penerimaan Pajak Penghasilan Orang Pribadi di KPP Pratama Makassar Barat pada periode 2019-2023. Penelitian ini menggunakan metode analisis deskriptif kuantitatif. Data penelitian diperoleh melalui teknik dokumentasi yang mencakup jumlah SPT Tahunan Orang Pribadi yang dilaporkan tepat waktu serta realisasi penerimaan Pajak Penghasilan Orang Pribadi selama lima tahun terakhir. Hasil penelitian menunjukkan bahwa realisasi pelaporan SPT Tahunan Orang Pribadi tepat waktu mengalami fluktuasi. Peningkatan signifikan terjadi pada tahun 2021 dengan pertumbuhan sebesar 43,54%, namun terjadi penurunan sebesar 12,39% pada tahun 2023 dibandingkan tahun sebelumnya. Hal ini mencerminkan adanya tantangan dalam meningkatkan kepatuhan wajib pajak orang pribadi. Sementara itu, realisasi penerimaan Pajak Penghasilan Orang Pribadi juga menunjukkan tren yang fluktuatif. Peningkatan tertinggi terjadi pada tahun 2020 dengan pertumbuhan sebesar 14,91%, namun penerimaan menurun tajam pada tahun 2021 dan 2022 akibat dampak pandemi COVID-19 terhadap aktivitas ekonomi individu. Pada tahun 2023, terdapat sedikit peningkatan sebesar 1,25%, meskipun jumlah penerimaan masih belum kembali ke tingkat sebelum pandemi. Hasil penelitian ini menunjukkan perlunya upaya peningkatan kepatuhan wajib pajak orang pribadi dan penguatan kebijakan fiskal untuk mendorong optimalisasi penerimaan Pajak Penghasilan Orang Pribadi.
Pengaruh Pengungkapan Sustainability Report Terhadap Kinerja Keuangan Pada Perusahaan Makanan Dan Minuman Yang Terdaftar Di Bursa Efek Indonesia Hamzah, Hajrah; Oktaviyah, Nurafni; Reskiyawati, Siti Nur; Hidayatullah, Andi Muh. Syukur
JEKPEND: Jurnal Ekonomi dan Pendidikan Vol 8, No 2 (2025): Juli
Publisher : Universitas Negeri Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26858/jekpend.v8i2.76706

Abstract

The purpose of this study is to investigate how the keuangan kinerja of companies that manufacture food and beverages and are listed on the Indonesian Stock Exchange (BEI) is affected when economic, environmental, and social factors are taken into consideration in a long-term report. This analysis highlights both the individual and the interconnected effects of the many components. While Return on Assets (ROA) is used as a dependent variable to assess financial performance, Indeks Pengungkapan Laporan Keberlanjutan (SRDI) is used as an independent variable to determine the level of pengungkapan keberlanjutan. Purposeful sampling is used to choose 13 businesses, covering the years 2021–2023. The documentation process is used to gather data, and analysis is done using the koefisien determinasi (R2), berganda line regression, uji t, uji F, and uji asumsi klasik. The findings show that financial performance is significantly and favorably impacted by disclosures about economic and environmental performance taken separately. Furthermore, when the three sustainability dimensions are tested simultaneously, the findings reveal a significant collective impact on financial outcomes, accounting for 65.5% of the variation in ROA. These findings suggest that sustainability disclosure serves as an effective strategy to enhance a company's financial performance while reinforcing accountability toward stakeholders.
Co-Authors Adriansyah Anisatun Humayrah Rais Br. Ginting, Crish Dayanti Hamzah, Hajrah Nurafni Oktaviyah Reskiyawati, Siti Nur Yusuf, Yulia Yunita Zaimar, Fina Ruzika