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All Journal Jurnal Riset Akuntansi dan Keuangan Jurnal Ekonomi, Bisnis dan Manajemen Jurnal Ilmu Ekonomi dan Bisnis (JUKONI)
Solikah, Mar’atus
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Economics, Econometrics & Finance

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Faktor-Faktor Yang Mempengaruhi Nilai Perusahaan Pada Perusahaan Transportasi Yang Terdaftar Di Bursa Efek Indonesia Putri, Juwita Aulia Deswita; Linawati , Linawati; Solikah, Mar’atus
Jurnal Ekonomi, Bisnis dan Manajemen Vol. 3 No. 3 (2024): September : Jurnal Ekonomi, Bisnis dan Manajemen (EBISMEN)
Publisher : FEB Universitas Maritim Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58192/ebismen.v3i3.2468

Abstract

This research aims to determine whether there is an influence between company size, liquidity, debt policy and tax planning on company value partially and simultaneously in transportation companies listed on the BEI for the 2020-2023 period. This research uses a quantitative causal comparative method. The sample in this research used a purposive sampling method and obtained 13 companies. This research uses secondary data. The analysis technique in this research uses multiple linear regression analysis techniques. The results of this study show that company size, liquidity and debt policy partially have a significant effect on company value, while tax planning partially has no significant effect on company value. Simultaneously company size. liquidity, debt policy and tax planning have a significant effect on company value.
Analisis Rasio Keuangan Dalam Menilai Kinerja Keuangan Pada PT Hanjaya Mandala Sampoerna Tbk Tahun 2018 - 2023 Khoharudin, Ali; Solikah, Mar’atus; Puspita, Erna
Jurnal Ekonomi, Bisnis dan Manajemen Vol. 3 No. 3 (2024): September : Jurnal Ekonomi, Bisnis dan Manajemen (EBISMEN)
Publisher : FEB Universitas Maritim Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58192/ebismen.v3i3.2494

Abstract

Performance is a measure or assessment of the extent to which a company can achieve the desired goals and results. One way to assess the financial performance of a company is to carry out financial report analysis. This research aims to determine financial performance using financial ratios at PT. Hanjaya Mandala Sampoerna Tbk which occurred before the disaster that hit the world, namely the Covid 19 pandemic, during the Covid 19 pandemic and after the Covid 19 pandemic. This research uses quantitative descriptive methods with analysis techniques using liquidity, solvency, activity and profitability ratios. The information and data for this research come from the annual financial report on the official website of PT. Hanjaya Mandala Sampoerna Tbk. The results of this research are measurements of liquidity, solvency, activity and profitability ratios at PT. Hanjaya Mandala Sampoerna Tbk from 2018 to 2023 which obtained an average performance score with conditions tending to be unhealthy.
Pengaruh Pengetahuan Perpajakan, Kesadaran Wajib Pajak, Dan Sikap Wajib Pajak Terhadap Kepatuhan Wajib Pajak Bumi Dan Bangunan Di Desa Mlandangan, Kecamatan Pace, Kabupaten Nganjuk Candra, Nadyla Alfiena; Solikah, Mar’atus; Tohari, Amin
Jurnal Ilmu Ekonomi dan Bisnis Vol. 2 No. 2 (2025): JUKONI - Juni
Publisher : CV. SINAR HOWUHOWU

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70134/jukoni.v2i2.598

Abstract

revenue for local development, yet it faces challenges in taxpayer compliance. In Mlandangan Village, this issue arises due to a lack of understanding, low awareness, and negative attitudes of the community towards PBB, often because of insufficient socialization of its benefits and issues of trust in fund management. The objective of this research is to analyze the influence of tax knowledge, taxpayer awareness, and taxpayer attitudes on PBB compliance. Using a quantitative approach with 95 respondents in Mlandangan Village, data was analyzed using Partial Least Squares Structural Equation Modeling (PLS-SEM). Research findings indicate that: Tax knowledge has a positive and significant influence on PBB compliance (path coefficient = 0.719; p-value = 0.000), emphasizing the importance of understanding.Taxpayer awareness has a negative and significant influence on PBB compliance (path coefficient = -0.535; p-value = 0.008). This finding is interesting and indicates that increased awareness might be accompanied by a perception of high tax burden or dissatisfaction with fund transparency. Taxpayer attitude has a positive and significant influence on PBB compliance (path coefficient = 0.615; p-value = 0.004), demonstrating the important role of a positive attitude.Overall, the model is strong, explaining 67.4% of the variation in PBB compliance.Suggestions from this research are divided, for future research: It is recommended to delve deeper into the negative influence of taxpayer awareness through mixed methods and to test mediating/moderating variables such as trust in government and for tax offices: It is necessary to optimize PBB education and socialization with better materials and a focus on direct benefits, as well as to improve services and transparency in fund management to build positive taxpayer attitudes.           
PENGARUH RASIO KEUANGAN TERHADAP PERTUMBUHAN LABA PADA PERUSAHAAN PERTAMBANGAN YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2019 - 2023 Pratiwi, Anggi; Solikah, Mar’atus; Sugeng, Sugeng
Jurnal Riset Akuntansi & Keuangan Vol 10 No. 2 Tahun 2024
Publisher : UNIKA Santo Thomas

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

This research aims to analyze the influence of financial ratios on profit growth. The dependent variable in this research is profit growth, while the independent variable is financial ratios. Data obtained from mining companies in 2019-2023 on the Indonesian Stock Exchange. The sample in this research was 10 companies according to certain criteria. The quantitative research method used is a multiple linear regression analysis technique with a confidence level of 5% to obtain a comprehensive picture of the relationship between one variable and another. The results of the partial test research show that the variables Current Ratio (CR), Debt to Asset Ratio (DAR), Total Asset Turnover (TATO), and Net Profit Margin (NPM) partially have a significant effect on Profit Growth. Based on the results of the simultaneous test, it is known that the variables Current Ratio (CR), Debt to Asset Ratio (DAR), Total Asset Turnover (TATO), and Net Profit Margin (NPM) simultaneously have a significant effect on Profit Growth. It is hoped that the results of this research can be used as a reference for other companies listed on the IDX to pay more attention to financial ratios to increase company profits
Analisis Biaya Diferensial dan Variable Costing dalam Pengambilan Keputusan Pesanan Khusus pada UMKM Batik Jumantara Zanah, Umi Roikhatul; Solikah, Mar’atus; Zaman, Badrus
Jurnal Ekonomi, Bisnis dan Manajemen Vol. 4 No. 3 (2025): Jurnal Ekonomi, Bisnis dan Manajemen (EBISMEN) - In Press
Publisher : FEB Universitas Maritim Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58192/ebismen.v4i3.3633

Abstract

This study aims to analyze the application of differential costing and variable costing methods in making special order decisions at Batik Jumantara MSMEs. The method used is quantitative descriptive with a case study approach in the period 2024. The results of the study indicate that the differential costing approach is able to provide more accurate information on the evaluation of the benefits of special orders. By using the variable costing method, companies can separate fixed and variable costs, so that business decisions can be taken more effectively. These findings contribute to strengthening the managerial accounting system of MSMEs and increasing business efficiency and profitability.
Pengaruh Pajak Daerah, Retribusi Daerah, Dan Pendapatan Asli Daerah Terhadap Belanja Modal Pada Kota Dan Kabupaten Di Provinsi Kalimantan Timur Tahun 2019-2023 Aditya, Azizah Putri; Solikah, Mar’atus; Zaman, Badrus
Jurnal Ilmu Ekonomi dan Bisnis Vol. 2 No. 2 (2025): JUKONI - Juni
Publisher : CV. SINAR HOWUHOWU

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70134/jukoni.v2i2.715

Abstract

This study aims to analyze the effect of Regional Taxes, Regional Levies, and Locally Generated Revenue (PAD) on Capital Expenditures in city/regency governments in East Kalimantan Province during the 2020–2023 period. The study is motivated by a mismatch between the increasing trend of PAD and the suboptimal allocation of Capital Expenditures, even though capital expenditure is a crucial component in infrastructure development and improving community welfare under regional autonomy. A quantitative associative approach was employed using multiple linear regression analysis. The data were obtained from the Regional Budget (APBD). The analysis included classical assumption tests (normality, multicollinearity, and heteroscedasticity), t-tests, F-tests, and the coefficient of determination (R²). The results show that partially, Regional Taxes and PAD significantly affect Capital Expenditures, while Regional Levies do not have a significant effect. However, simultaneously, all three variables significantly influence Capital Expenditures, with an R² value of 47.6%. These findings highlight the importance of optimizing PAD, particularly from the tax sector, to support productive and sustainable capital expenditures.The study concludes that strengthening regional fiscal independence through PAD optimization, along with enhancing transparency and public participation in financial management, is essential for supporting capital expenditure allocation aimed at development and public service improvement.
Co-Authors Aditya, Azizah Putri Amin Tohari Andy Kurniawan, Andy Anggi Pratiwi, Anggi Badrus Zaman Candra, Nadyla Alfiena Khoharudin, Ali Linawati , Linawati Puspita, Erna Putri, Juwita Aulia Deswita Satriyawan, Bambang Sugeng Sugeng Zanah, Umi Roikhatul