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INDONESIA
JURNAL PUNDI
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.
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Articles 15 Documents
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Search results for , issue "Vol 7, No 2 (2023)" : 15 Documents clear
Pengaruh Intensitas Persediaan, Intensitas Aset Tetap dan Beban Iklan terhadap Agresivitas Pajak Rezka Sari Ananda; Mulyani Mulyani
JURNAL PUNDI Vol 7, No 2 (2023)
Publisher : AKBP-STIE "KBP" PADANG

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31575/jp.v7i2.491

Abstract

This study aims to determine the effect of inventory intensity, fixed asset intensity and advertising expenses on tax aggressiveness in Property and Real Estate companies listed on the Indonesian stock exchange in 2017-2021 which consists of 73 companies. This research method uses a quantitative method with a purposive sampling technique which produces a sample of 14 companies with 5 (five) years of observation. The data analysis method uses descriptive statistical analysis and hypothesis testing with a significance level of 5%. The test tool used is E-views 9. The results of this study indicate that inventory intensity variable has no effect on tax aggressiveness, while the variable intensity of fixed assets and advertising expenses has an effect on tax aggressiveness. Simultaneously the variable inventory intensity fixed asset intensity and advertising expenses affect tax aggressiveness. Keywords: Inventory Intensity, Fixed Aset Intensity, Advertising Expense, Tax Aggressiveness.
ANALISIS KINERJA KEUANGAN TERHADAP RETURN SAHAM PADA PERUSAHAAN SUB SEKTOR FARMASI YANG TERDAFTAR DI BURSA EFEK INDONESIA 2018-2021 Herdiansyah Herdiansyah; Rachmatullaily Rachmatullaily
JURNAL PUNDI Vol 7, No 2 (2023)
Publisher : AKBP-STIE "KBP" PADANG

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31575/jp.v7i2.487

Abstract

This type of research is descriptive and verification using secondary data, while the sampling method uses purposive sampling in order to obtain 7 companies from 12 Pharmaceutical Sub-Sector companies listed on the Indonesia Stock Exchange. The data analysis methods in this study are descriptive statistics, multiple linear regression analysis and hypothesis testing using SPSS 26 software. The results show that the development of CR, DER, EPS and ROA in Sub-Pharmaceutical companies has increased and decreased as well as the development of stock returns in the Pharmaceutical Sub-Sector from 2018-2021 fluctuated every year. (1) Partially DER has an effect on stock returns. Meanwhile, CR, EPS and ROA have no effect on stock returns. Then simultaneously that H5 is rejected which means that there is no effect of Current Ratio, Debt to Equity Ratio, Earning Per Share and Return On Assets on stock returns.Keywords: : Current Asset, Debt to Equity Ratio, Earning Per Share, Return On Asset, Stock Return
PENGARUH KEBIJAKAN DIVIDEN, KONSERVATISME AKUNTANSI DAN INTENSITAS MODAL TERHADAP KUALITAS LABA (Studi Empiris pada Perusahan Properti dan Real Estate yang terdaftar di BEI pada tahun 2017-2021) Magdalena Dikaluci
JURNAL PUNDI Vol 7, No 2 (2023)
Publisher : AKBP-STIE "KBP" PADANG

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31575/jp.v7i2.497

Abstract

ABSTRACT This study aims to determine the effect of Dividend Policy, Accounting Conservatism and Capital Intensity simultaneously affect Earnings Quality, Dividend Policy influences Earnings Quality, Accounting Conservatism influences Earnings Quality and Capital Intensity influences Earnings Quality. This type of research is quantitative in nature and the data used is secondary data with the media in the form of financial statements of property and real estate companies taken from IDX. The population used in this study was 60 companies and 12 samples of property and real estate companies listed on the Indonesia Stock Exchange during the 2017-2021 period. Data management uses eviews 9 version. Based on the results of the tests conducted, simultaneously the Vivid Policy, Accounting Conservatism and Capital Intensity variables have an influence on Earnings Quality with a probability value (F- statistic) of 0.002247 <0.05 with a significance level of 0.05 (5%). Dividend policy affects the quality of earnings with a probability value of 0.0000<0.05. Accounting conservatism has no significant effect on earnings quality with a probability value of 0.5502> 0.05. Capital intensity has no significant effect on earnings quality with a probability value of 0.3569 <0.05.keywords: Dividend Policy, Accounting Conservatism and Capital Intensity on Earnings Quality 
PENGARUH PENDAPATAN DAN BEBAN TERHADAP LABA PADA PT. ANUGRAH ABADI BARU) Linda Aryani; Yudiana Yudiana; Rahmad Mulyana Dali
JURNAL PUNDI Vol 7, No 2 (2023)
Publisher : AKBP-STIE "KBP" PADANG

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31575/jp.v7i2.485

Abstract

This study aims to determine the effect of the company's income and expenses on profits at PT. Anugrah Abadi Baru. The data collection technique used in this study is secondary data because the data obtained are in the form of documents, information and annual income statement data for the period 2014 to 2021 which are obtained from the financial statements of PT. Anugrah Abadi Baru. This type of research is quantitative. . Based on multiple regression test of Y = -6655237851.160 + 0.186 X1 – 0.683X2 + e. The results of the t-test income t-count 2.736 > t table 2.571, t-test on the load where there is an influence between the t-count 2.844 > t table 2.571 which means Ho 1 is rejected and Ha 1 is accepted, it can be concluded that income and expenses partially (individual ) can affect earnings, based on the results of the f test simultaneously (together), significant X to Y is 0.025 < from 0.05, which means H1 is accepted, where there is a simultaneous effect on earnings. Based on the results of these data, it can be concluded that income and expenses affect the profit of PT. Anugrah Abadi Baru and the company can increase operating income and streamline expenses so as to achieve increased profits.
Analisis Penentuan Tarif Sewa Kamar Hotel Dengan Metode Activity-Based Costing (ABC) Pada Hotel Gajah Mada Lumajang Laili Nurul Afiva; Sri Kantun; Tiara Tiara
JURNAL PUNDI Vol 7, No 2 (2023)
Publisher : AKBP-STIE "KBP" PADANG

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31575/jp.v7i2.468

Abstract

Along with the increase in service companies, especially in the hotel business sector, there is competition. The business strategy that can be carried out by hotel management in winning the competition is to provide the best facilities and services to hotel guests. Therefore, it takes the right calculation in determining room rental rates. The activity-based costing (ABC) method is very effective for determining room rental rates, because it provides an accurate and efficient calculation by calculating the costs incurred as a result of the provision of facilities, so it can help reduce cost deviations. This study aims to analyze the determination of hotel room rental rates using the activity-based costing (ABC) method at Gajah Mada Hotel Lumajang. This type of research is descriptive with a quantitative approach. The results obtained are that the hotel room rental rates carried out by Gajah Mada Lumajang Hotel have a greater value compared to hotel room rental rates using the activity-based costing (ABC) method, namely with a difference in room rental rates of IDR 14,117.00 for room types garden suite room, and IDR 8,096.00 for the executive suite room type. This difference in results is experiencing overcosting.
PENGARUH KEPERCAYAAN PELANGGAN DAN KUALITAS LAYANAN TERHADAP LOYALITAS PELANGGAN HIKECY KERUPUK SINGKONG PADA GALLERY HIKECY SAWAHLUNTO Fhadell Trio Putra; Febsri Susanti
JURNAL PUNDI Vol 7, No 2 (2023)
Publisher : AKBP-STIE "KBP" PADANG

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31575/jp.v7i2.502

Abstract

                Micro, Small and Medium Enterprises (MSMEs) are a sector that is currently receiving special attention from the government. The existence of MSMEs cannot be eliminated or avoided in the development of a region. This study aims to determine the effect of customer trust and service quality on customer loyalty to Hikecy Cassava Crackers Products at the Hikecy Sawahlunto Gallery. Determination of the sample was carried out using a Stratified Random Sampling sample with a total of 98 customers as respondents. Data was collected by distributing questionnaires and then analyzed using descriptive statistics and Independent-Sample T-Test with SPSS version 16. The results of data analysis showed that Customer Trust, Tangibles, Reliability and Responsiveness were the main factors that determined the level of customer satisfaction. Meanwhile, Assurance and Emphaty have a less dominant contribution to customer loyalty.   Keywords        : Customer Trust, Tangibles, Reliability, Responsiveness, Assurance, Empathy and Customer Loyalty. 
Pengaruh Penerapan E-filing, Pemahamn Peraturan Perpajakan dan Sanksi Pajak Terhadap Tingkat Kepatuhan Wajib Pajab Orang Pribadi Pada Kantor Pelayanan Pajak Pratama Serpong Selly Putri Lestari; Suparmin Suparmin
JURNAL PUNDI Vol 7, No 2 (2023)
Publisher : AKBP-STIE "KBP" PADANG

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31575/jp.v7i2.498

Abstract

ABSTRACTThis study aims to determine the effect of the application of e-filing, understanding of tax regulations and tax sanctions on the level of compliance of individual taxpayers at the Serpong Pratama Tax Service Office, Tangerang. The type of research used in this study is quantitative research. The source of data used in this study is primary data. The population in this study is individual taxpayers registered at KPP Pratama Serpong, Tangerang. Determination of samples in this study using the simple randome sampling method and obtained data from 130 respondents. Analysis techniques use analysis, namely, validity tests, reliability tests, then classical assumption tests consisting of normality tests, multicollinearity tests and heteroscedasticity tests and multiple linear regression tests. Hypothesis testing uses the coefficient of determination test, F test, and t test. Data analysis using the help of SPSS software version 26. The results of this study show that the application of e-filing, understanding of tax regulations and tax sanctions simultaneously affect taxpayer compliance. Based on the results of the study, the application of e-filing and understanding of tax regulations partially affects taxpayer compliance, while tax sanctions partially do not affect taxpayer compliance.Keywords: Application of E-filing, Understanding of Tax Regulations, Tax Sanctions and Taxpayer Compliance. 
Pengaruh BI Rate, Jumlah Uang Beredar, Dan Nilai Tukar Terhadap Return Saham Property And Real Estate Tahun 2020 - 2022 Dhias Pramudita Kusuma Wardani; Lailatul Maulida Azzahra; Siti Amaroh
JURNAL PUNDI Vol 7, No 2 (2023)
Publisher : AKBP-STIE "KBP" PADANG

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31575/jp.v7i2.474

Abstract

This study aims to determine the level of the BI Rate, the money supply, and the exchange rate for sharia stock returns in property and real estate companies for the period 2020 - 2020. This research uses quantitative research. The population of this study used 53 property and real estatecompanies listed on the IDX for 2020 – 2022. The sample used a purposive sampling method with criteria including property and real estatecompanies listed on the IDX for 2020 – 2022 and have the required financial report data by this research variable in order to obtain a sample of 15 companies. The data sources obtained for this study are from the Indonesia Stock Exchange (IDX) and Bank Indonesia for 2020 – 2022. The results of this study partially show that the BI Rate variable and the Tupiah Exchange Rate against the dollar have no significant effect on stock returns and the money supply has a significant effect on stock returns. Meanwhile simultaneously the variables BI Rate, the money supply, the exchange rate of the rupiah against the dollar have a significant effect on stock returns.
PENGARUH PERENCANAAN PAJAK, PENGHINDARAN PAJAK DAN STRUKTUR MODAL TERHADAP NILAI PERUSAHAAN Rukiyanti Rukiyanti; Mulyani Mulyani
JURNAL PUNDI Vol 7, No 2 (2023)
Publisher : AKBP-STIE "KBP" PADANG

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31575/jp.v7i2.500

Abstract

This study aims to determine and examine the effect of tax planning, tax avoidance, and capital structure on firm value. This type of research is quantitative research. The research was conducted on property and real estate companies listed on the Indonesia Stock Exchange from 2017-2021. The population in this study totaled 83 companies. This study uses secondary data. The sampling technique used was purposive sampling to obtain a sample of 15 companies so that the total number of research observations was 60 samples. The analysis technique used is multiple linear regression analysis. The test uses the EVIEWS 9 program. The results show that simultaneously tax planning, tax avoidance, and capital structure affect firm value. Tax planning does not affect firm value, tax avoidance negatif affect firm value and capital structure positif affects firm value.Keywords: Tax Planning, Tax Avoidance, Capital Structure, Firm Value
Pengaruh Brand Image, Brand Trust dan Company Reputation Terhadap Loyalitas Pelanggan Doni Marlius; Febi Anwar
JURNAL PUNDI Vol 7, No 2 (2023)
Publisher : AKBP-STIE "KBP" PADANG

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31575/jp.v7i2.476

Abstract

Competition in the world is currently a challenge for every company because of the many product brands in the electronics industry such as smartphones. The purpose of this study was to examine whether there is an effect of Brand Image, Brand Trust and Company Reputation on customer loyalty. This research was conducted by distributing questionnaires to the community in the city of Padang. Testing and data management using SPSS with the help of multiple regression and correlation methods. In testing this hypothesis using multiple linear regression testing, descriptive test, t-test and Cronbach Alpha consumer choice is used to measure the validity and reliability, testing that has been done that all variables show valid and reable. Based on the results of the partial test (t test), brand image has a significant effect on customer loyalty. where it is the brand image has a t-count value greater than the t-table with a sign value, thus the brand image statistically has an influence on customer loyalty, brand trust has a significant effect on customer loyalty. In which case, brand trust has a t-count value greater than t-table with a sign value, thus brand trust statistically has an effect on customer loyalty and company reputation has a significant effect on customer loyalty. In which case, company reputation has a t-value greater than the t-table with a sign value, thus company reputation statistically has an influence on customer loyalty.

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