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JURNAL PUNDI

jurnal-pundi
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Published by STIE Keuangan Perbankan dan Pembangunan

ISSN : 26562278 EISSN : 2656227 DOI : -

Core Subject : Economy, Social,

Economics, Econometrics & Finance Social Sciences

Jurnal Pundi ( E-ISSN: 2656-2278 ) adalah jurnal ilmiah yang bertujuan untuk menyediakan platform bagi para peneliti mapan dan karier awal. Jurnal ini menerima penelitian- makalah berbasis dari bidang Manajemen, Akuntansi, dan Ilmu Ekonomi. Diterbitkan oleh Sekolah Tinggi Ilmu Ekonomi Keuangan, Perbankan dan Pembangunan Padang yang dapat digunakan oleh peneliti, dosen, dan mahasiswa di lingkungan kemenristekdikti RI. Jurnal ini diterbitkan 3 (tiga) kali dalam satu tahun, Maret, Juli dan November. Setiap artikel di- review oleh para ahli sistem blind review ganda dan artikel yang disubmit belum pernah di publish pada jurnal lain. Kontribusi untuk edisi mendatang dipersilahkan. Ruang lingkup Jurnal Pundi mencakup analisis saat ini pada: Ekonomi Manajemen dan Bisnis Akuntansi Keuangan Publik Aplikasi ekonomi.

Arjuna Subject : -

Articles 9 Documents

Search results for , issue "Vol 2, No 2 (2018)" : 9 Documents clear

Analisis Faktor-Faktor Yang Mempengaruhi Persepsi Wajib Pajak Orang Pribadi Mengenai Penggelapan Pajak pada KPP Pratama Lubuk Pakam Marlina Marlina
JURNAL PUNDI Vol 2, No 2 (2018)
Publisher : AKBP-STIE "KBP" PADANG

The purpose of this study was to empirically prove the influence of partially or simultan tax examination intensity, quality of service tax, taxpayer compliance, justice, knowledge and understanding of the taxpayer, the tax system, tax discrimination and the possibility of detection of cheating against the perception of taxpayers about tax evasion on KPP Pratama Lubuk Pakam.The population in this research is the whole personal person taxpayer listed on KPP Pratama Lubukpakam 2015 which amounted to 167,946 people by using the sample Slovin formula according to as much as 100 samples with a proportional random and accidental sampling. Data analysis techniques using multiple linear regression with t-test statistical test, F test and koeficien determination..The results of the study prove that simultan tax examination intensity, quality of service tax, taxpayer compliance, justice, knowledge and understanding of the taxpayer, the tax system, tax discrimination and the possibility of detection of deception effect significantly to taxpayer perceptions about tax evasion.Partially intensity inspection tax, taxpayer compliance, justice, and the possibility of cheating detected no effect on perception of taxpayers about tax evasion, the quality of service of significant negative effect against the taxpayer perceptions about tax evasion, while the knowledge and understanding of the taxpayer, the tax system as well as a significant positive effect of tax discrimination to taxpayer perceptions about tax evasion

Pengaruh Penagihan Pajak Dengan Surat Teguran dan Surat Paksa Terhadap Kepatuhan Wajib Pajak di Kantor Pelayanan Pajak Pratama Padang Satu Nila Sari; Dewi Zulvia; Ratna Widayati; Renil Septiano
JURNAL PUNDI Vol 2, No 2 (2018)
Publisher : AKBP-STIE "KBP" PADANG

The purpose of this study is to examine the effect of tax collection by the forced letter and letter of reprimand against taxpayer compliance at the Tax Office Pratama padang. This research uses multiple linear regression analysis. The result of simple regression analysis shows that the coefficient value of letter warning variable is 0,449. The strike variable has a t test value (titung) of 6.863 with a significance level of 0.000 <0.05. This shows that there is a positive and significant effect of tax collection with letters of reprimand against taxpayer compliance in KPP Pratama Padang. The result of simple regression analysis shows that the coefficient value of the forced letter variable is 0.226. The variable of forced letter has a value of t test (titung) of 2.155 with a significance level of 0.035> 0.05. This shows that there is a positive and significant effect of tax collection with letters of reprimand against taxpayer compliance in KPP Pratama Padang. The results of this research also show that the significance value of the F test is 0.000 which has a value less than 0.05. This means that the collection of taxes with letters of reprimand and forced mail together have a significant effect on taxpayer compliance in KPP Pratama Padang. From result of determination test show that coefficient value of Adjusted R Square is equal to 0,442, it means 44,2% taxpayer compliance variable can be explained by tax collection variable with letter of warning and forced letter. While the rest (100% - 44.2% = 55.8%), influenced by other variables associated with taxpayer compliance Keywords: tax collection, letter of reprimand, forced letter, taxpayer compliance

Good corporate governance dan Ukuran Perusahaan Sebagai Stimulus Di Lakukannya Tax Management yunita valentina kusufiyah
JURNAL PUNDI Vol 2, No 2 (2018)
Publisher : AKBP-STIE "KBP" PADANG

The largest state revenue comes from tax revenues. This is evident from the data of the Central Bureau of Statistics in 2016 as much as 86.16% of state revenue derived from tax revenue. For the company, the tax is a expenses that must be paid so needed a strategy in doing the efficiency of the tax expenses (the tax savings). One such strategy is tax management. To perform a good tax management then it takes the implementation of good governance in a company. Another variable that becomes the stimulus of Tax Management is the size of the company. This study examines Good corporate governance and Corporate Size as Stimulus in Tax Management. The research was conducted at a banking company listed on the Indonesia Stock Exchange. Research methodology used in this research is regression analysis that is linear regression analysis. The findings in this study are institutional ownership, the proportion of independent board of commissioners has a positive and significant influence on tax management while the audit committee has no influence on tax management. Company size has a significant negative effect on tax management Keywords : Good Corporate Governance, size, Tax Managemet

Analisis Loan To Deposit Ratio, Capital Adequacy Ratio dan Return On Assets PT. Bank Pembangunan Daerah Sumatera Barat Jhon Fernos; Elva Dona
JURNAL PUNDI Vol 2, No 2 (2018)
Publisher : AKBP-STIE "KBP" PADANG

The purpose of this research is to investigate and analyze condition of Loan to Deposit Ratio (LDR), Capital Adequency Ratio (CAR) and Return On Assets (ROA) on PT. Bank Pembangunan Daerah Provinsi Sumatera Barat. Type of this research is descriptive quantitative research. Type of data in the research is primary and secondary data. The population that is used in this research is PT. Bank Pembangunan Daerah Sumatera Barat finance report begin 2016 until 2017. Analyze data technical is used of this research to calculate Loan to Deposit Ratio (LDR), Capital Adequency Ratio (CAR) and Return On Assets (ROA).Loan To Deposit Ratio (LDR) at PT. Bank Pembangunan Daerah Provinsi Sumatera Barat in 2016 and 2017 indicates that the level of liquidity of PT. Bank Pembangunan Daerah Provinsi Sumatera Barat is healthy because it is in the healthy category set by BI is LDR ≤ 94.75%. Capital Adequacy Ratio (CAR) Condition of PT. Bank Pembangunan Daerah Provinsi Sumatera Barat in the period 2016-2017 is healthy because it is in the healthy category set by BI that is CAR ≥ 8%. Return On Assets (ROA) at PT. Pembangunan Daerah Provinsi Sumatera Barat in the period 2016 is healthy because it is in the healthy category set by the BI of ROA ≥ 1.215%. But in the year 2017 seen from the value of Return On Assets is quite healthy because it is in the category of healthy enough set by the BI of ROA <1.215%

Pengaruh Kualitas Pelayanan dan Promosi Terhadap Kepuasan Pelanggan pada PT Stainlessindo Anugrah Karya di Kota Batam realize Realize
JURNAL PUNDI Vol 2, No 2 (2018)
Publisher : AKBP-STIE "KBP" PADANG

Business competition in the Batam city nowadays can be said to be very strict because of the growing knowledge, culture and technology so that more competitors are opening a business in the same field. To overcome the tight competition in the marketing of stainless steel and iron work, one of the efforts must be done by the company is to implement the strategy of service quality and promotion to improve customer satisfaction. The purpose of this study is to determine the influence of service quality and promotion on customer satisfaction at PT Stainlessindo Anugrah Karya in Batam city individually and at the same time. This study method is by using descriptive analysis, data quality test, classical assumption test, multiple linear regression analysis, and hypothesis test. The results of this study indicate that the variable of service quality and promotion individually and simultaneously have a positive value and significance below the alpha level that has been assigned on customer satisfaction variable which the coefficient value of service quality has the most dominant contribution, so it can be concluded that the variable of service quality and promotion have positive and significant influence on customer satisfaction variable individually and simultaneously.

Analisis Kinerja Keuangan dan Ukuran Perusahaan terhadap Harga Saham Perusahaan dalam Indeks LQ45 Di BEI dengan Regresi Data Panel Aminar Sutra Dewi; Zusmawati Zusmawati; Nola Hasrina Lova
JURNAL PUNDI Vol 2, No 2 (2018)
Publisher : AKBP-STIE "KBP" PADANG

The stock price of companies listed in the LQ45 Index has decreased almost in all sectors, except the mining and infrastructure sectors are still in the green zone. This study aims to examine the effect of Return on Equity on stock prices and the size of the Company on the company's stock price. The sample was selected using a purposive sampling method, while the data used was secondary data in the form of financial report data. The model is estimated using data panel regression, namely Common Effects Models (CEM), Fixed Effects Models (FEM), and Random Effects Models (REM). The results of this study indicate that financial performance has no significant effect on stock prices, and the size of the company also has no significant effect on stock prices.

Profitabilitas Perbankan Dilihat dari Aspek Dana Pihak Ketiga, Kecukupan Modal dan Risiko Kredit Riri Mayliza; Fitri Yeni; Lola Fitria Sari
JURNAL PUNDI Vol 2, No 2 (2018)
Publisher : AKBP-STIE "KBP" PADANG

Banking is a financial institution that has an important role in the economic system in Indonesia. Economic development cannot be separated from the banking sector and various factors that can influence it. This study aims to examine the effect of third-party funds, capital adequacy and credit risk toward bank profitability. The sample used in this study are banking companies listed on the Indonesia Stock Exchange and not experiencing delisting during the 2013 to 2015 observation period. Based on the results of multiple linear regression analysis it can be concluded that third-party funds and capital adequacy partially have a positive and significant impact on profitability. Meanwhile, credit risk partially has a negative and significant effect on profitability

Pengetahuan Konsumen Tentang LPG Bersubsidi di Indonesia Joni Fernandes
JURNAL PUNDI Vol 2, No 2 (2018)
Publisher : AKBP-STIE "KBP" PADANG

The aim of this study is to analyze the main factors of consumer knowledge about the official retail price of subsidized LPG and consumer knowledge that the 3 kg LPG is subsidized by the government of Indonesia. This study uses survey logistic regression (SVY logit) as a method of analysis. The results found that Communities in the city tend to be more aware that 3 Kg LPG is subsidized by the government than 2% in rural areas. There is no difference in the increasing education of respondents who live in rural than urban residents who live in the knowledge that the 3 kg LPG is subsidized by the government. Ignorance of the public on fossil fuels are subsidized by the government should not be ignored. The public ignorance will lead to resistance and demonstrations to reject any policy of elimination of fossil fuel subsidies, which in turn increase the price of subsidized fuel

Tingkat Kepuasan Nasabah Tabungan Sikoci Kasus Bank Nagari Cabang Pembantu UNP Padang Saiful Anwar; Jhon Fernos
JURNAL PUNDI Vol 2, No 2 (2018)
Publisher : AKBP-STIE "KBP" PADANG

Analysis of Customer Satisfaction with Sikoci Savings at Bank Nagari Sub-Branch of UNP, to find out how satisfied the customers of Sikoci Savings, especially students, are in the facilities and facilities provided. Sikoci Savings is Student Savings to get Student Identity Cards and ATMs, which can be used as SPP payments in any Bank Nagari ATM machine and as other financial transactions, which can facilitate students in paying tuition fees or SPP and other financial transactions.The method analysis statistic descriptive quantitative data collective from students UNP who have SIKOCI saving with non probability sampling use accidental sampling of 25 respondent July 2017. This research find from 5 dimention service quality generallay good but need improvement to maximize it. Keywords: Customer Satisfaction, Savings

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Home Page

OAI Link

Editorial Team

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Contact Name Elva Dona

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Location Kota padang, Sumatera barat INDONESIA

Abstract

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Abstract

Abstract

Abstract

Contact Name
Elva Dona

Contact Email
elvadona@akbpstie.ac.id

Phone
-

Journal Mail Official
elvadona@akbpstie.ac.id

Editorial Address
-

Location
Kota padang,

Sumatera barat

INDONESIA