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HENGKI TAMANDO SIHOTANG
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Jurnal Mantik
Published by Institute of Computer Science
ISSN : -     EISSN : 26854236     DOI : -
Core Subject : Economy, Science, Education,
Computer Science & IT Economics, Econometrics & Finance Languange, Linguistic, Communication & Media
Jurnal Mantik (Manajemen, Teknologi Informatika dan Komunikasi) is a scientific journal in information systems/informati containing the scientific literature on studies of pure and applied research in information systems/information technology,Comptuer Science and management science and public review of the development of theory, method and applied sciences related to the subject. Jurnal Mantik Penusa is published by Institute of Computer Science (IOCS). Editors invite researchers, practitioners, and students to write scientific developments in fields related to information systems/information technology,Comptuer Science and management science). Jurnal Mantik is issued 4 (FOUR) times a year.
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Articles 2,151 Documents
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COMPARISON ANALYSIS OF NAÏVE BAYES AND K-NEAREST NEIGHBOR METHODS ON THE PREDICTION OF ACADEMIC POTENTIAL IN SMK TI BALI GLOBAL BADUNG Ni Kadek Winda Patrianingsih; Komang Setemen; Dewa Gede Hendra Divayana
Jurnal Mantik Vol. 6 No. 2 (2022): August: Manajemen, Teknologi Informatika dan Komunikasi (Mantik)
Publisher : Institute of Computer Science (IOCS)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35335/mantik.v6i2.2413

Abstract

SMK TI Bali Global Badung is a vocational high school that focuses on information technology. SMK TI Bali Global Badung has an academic information system that is still conventional. The potential possessed by students can only be seen in terms of the value obtained, but supporting factors such as place of residence and physical condition can affect the potential of these students. Along with the development of information technology, data mining can provide solutions for schools to find academic potential based on stored data. This data mining system will summarise data from various data and information by analyzing specific patterns or relationships from several data types. Based on the current research results, this study will use the method to predict the academic potential of SMK TI Global Badung students, namely Naive Bayes and K-Nearest Neighbor. Prediction model of academic potential of SMK TI Bali Global Badung using Naive Bayes and KNN methods built using criteria and sub-criteria in the calculation process. In this study, seven criteria were used: character, academic activity, participation in intra-curricular activities, participation in extra-curricular activities, place of residence, and socioeconomic status. Based on the tests, Naive Bayes produces an accuracy value of 43.48%, a precision of 63.64, and a recall of 31.11. K-Nearest Neighbor creates an accuracy value of 57.97%, a precision of 62.5, and a recall of 88.89. In further research, it can also be considered to combine methods to increase the effectiveness of the predictions produced.
THE EFFECT OF LIQUIDITY LEVERAGE, INVESTMENT ON THE VALUE OF CONSUMER GOODS SECTOR COMPANIES LISTED ON THE INDONESIA STOCK EXCHANGE Kiky Ramadhana Yanti; Aloisius Hama
Jurnal Mantik Vol. 6 No. 1 (2022): May: Manajemen, Teknologi Informatika dan Komunikasi (Mantik)
Publisher : Institute of Computer Science (IOCS)

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Abstract

The value of the company is an indicator for the market to assess the company as a whole. Company value is a very important element to reflect the company's performance. The higher the value of the company, the welfare of the shareholders also increases. In this study, the factors that influence the value of the company are leverage, liquidity, and investment. In this study, the population used are companies in the consumer goods sector listed on the Indonesia Stock Exchange. The sample obtained as the object of research is as many as 34 companies in the consumer goods sector listed on the Indonesia Stock Exchange. Then the sample was multiplied by 3 years according to the research period, namely 2017 – 2019 so that 102 research observation data were obtained. The analysis technique uses multiple linear regression because it is an equation model that can be used to explain the relationship between two or more independent variables on the dependent variable. Results and Discussion, obtained leverage has no effect on firm value, liquidity has no effect on firm value, investment has a positive and significant effect on firm value.
ANALYSIS OF ACCOUNTING INFORMATION SYSTEM AND MANAGEMENT CONTROL ON SALES EFFECTIVENESS AT KARISMA BRANCH MARVELL CITY MALL Addin Islam Alfarizi; Herlambang Pudjo Santosa
Jurnal Mantik Vol. 6 No. 1 (2022): May: Manajemen, Teknologi Informatika dan Komunikasi (Mantik)
Publisher : Institute of Computer Science (IOCS)

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Abstract

The purpose of this study was to examine the effect of Accounting Information Systems and management control on the effectiveness of sales at the Karisma Bookstore, Marvell City Mall branch. The sampling technique used in this study was a saturated sampling research technique, which is a sampling technique when all members of the population are used as samples. this saturation is a census. Where all members of the population are sampled. The sample used is 32 employees. The type of data used in this study is primary data, namely the main data taken directly from questionnaires filled out by respondents. And also Secondary Data, is data obtained from archives, documents, or records from the company, such as company history, company description, organizational structure, and others. The variables used are Accounting Information Systems and Management Control as independent. While the independent variable is Sales Effectiveness. And the research method used in this research is Multiple Linear Regression. The results of the study indicate that the Accounting Information System has no effect on Sales Effectiveness. While Management Control has an influence on the effectiveness of sales.
THE INFLUENCE OF CORPORATE GOVERNANCE, RISK, AND COMPANY VALUE OF THE BANKING SECTOR ON THE INDONESIA STOCK EXCHANGE Della Alfa'Atun; Aloisius Hama
Jurnal Mantik Vol. 6 No. 1 (2022): May: Manajemen, Teknologi Informatika dan Komunikasi (Mantik)
Publisher : Institute of Computer Science (IOCS)

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Abstract

The purpose of this study was to determine the effect of corporate governance, risk, and firm value in the general banking sector companies listed on the Indonesia Stock Exchange. The population in this study the population used is the general banking sector companies listed on the Indonesia Stock Exchange. The number of samples that will be used in this study are 40 banking companies. With the time period used is 3 years, the number of observation data (n) used is 120 data. The analytical technique used in this study is analysis using the path analysis method. The path analysis method in this study is used to estimate the causal relationship between the variables in the study. The results of the study show that corporate governance contributes to firm value in general banking sector companies listed on the Indonesia Stock Exchange. Corporate governance contributes to the risk of general banking sector companies listed on the Indonesia Stock Exchange. Risk does not contribute to firm value in general banking sector companies listed on the Indonesia Stock Exchange. The direct influence of corporate governance on firm value in general banking sector companies listed on the Indonesia Stock Exchange.
ANALYSIS OF CAPITAL, ASSET QUALITY, PROFITABILITY AND LIQUIDITY TOWARDS PROFITABILITY IN BANKING COMPANIES IN INDONESIA STOCK EXCHANGE Rizky Novia Darma; Aloisius Hama
Jurnal Mantik Vol. 6 No. 1 (2022): May: Manajemen, Teknologi Informatika dan Komunikasi (Mantik)
Publisher : Institute of Computer Science (IOCS)

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Abstract

Commercial banks are banks that play an important role in advancing the nation through the products provided, and banks are a source of income for the state. For this reason, it is very important to know the management performance of Indonesian commercial banks listed on the Indonesia Stock Exchange through their profitability growth, this underlies the researcher using conventional commercial banks listed on the Indonesia Stock Exchange (IDX) as the object of research. Based on this description, this study aims to determine the effect of capital, asset quality, profitability and liquidity on profitability at conventional commercial banks listed on the Indonesia Stock Exchange. The population in this study are Conventional Commercial Banks listed on the Indonesia Stock Exchange (IDX). Banks that meet the requirements as a sample in this study are 40 banks. Then multiplied by 3 years period, starting from 2017–2019. So, the total number of observations (40 x 3) is 120 data units in this study. Regression analysis is basically a study of the dependence of the dependent variable with one or more independent variables. Based on the results of multiple linear regression, it can be seen that leverage has no effect on tax avoidance. This shows that companies that have high or low leverage ratio values ??during the first, second, and third quarters of 2020 do not affect the company's decision to take tax avoidance actions. Based on the results of multiple linear regression, it can be seen that company size has no effect on tax avoidance. The results show that both companies that have large and small asset values ??during the first, second, and third quarters of 2020 do not influence the company's decision to take tax avoidance actions.
THE INFLUENCE OF LIQUIDITY RATIO, LEVERAGE, PROFITABILITY ACTIVITIES ON PROFIT GROWTH OF FOOD AND BEVERAGE COMPANIES IN THE INDONESIA STOCK EXCHANGE Harismawati Nur Hidayah; Herlambang Pudjo Santosa
Jurnal Mantik Vol. 6 No. 1 (2022): May: Manajemen, Teknologi Informatika dan Komunikasi (Mantik)
Publisher : Institute of Computer Science (IOCS)

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Abstract

Profit growth is a ratio that shows the company's ability to increase net profit compared to the previous year. The purpose of the company is to get a profit. This study aims to examine and analyze the effect of working capital to total assets, debt to asset ratio, total asset turnover, and net profit margin on profit growth in Food and Beverage sector companies listed on the Indonesia Stock Exchange in 2018-2020. Determination of the sample in this study is purposive sampling with sampling in accordance with certain criteria. The sample used in this study is the Food and Beverage sector companies listed on the Indonesia Stock Exchange in 2018-2020. The analytical method used in this research is multiple regression analysis. Hypothesis testing is done by using the F test (simultaneous test) and t test (partial test). The results of this study indicate that working capital to total assets and total asset turnover do not contribute to the profit growth of Food and Beverage sector companies listed on the Indonesia Stock Exchange, and debt to asset ratios and net profit margins contribute to the profit growth of Food and Beverage sector companies. Beverage listed on the Indonesia Stock Exchange.
THE EFFECT OF INVENTORY INTENSITY, AND LIQUIDITY ON TAX AGGRESSIVENESS ON FOOD AND BEVERAGE COMPANIES LISTED ON THE INDONESIA STOCK EXCHANGE Petronius Jekang; Aloisius Hama
Jurnal Mantik Vol. 6 No. 1 (2022): May: Manajemen, Teknologi Informatika dan Komunikasi (Mantik)
Publisher : Institute of Computer Science (IOCS)

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Abstract

Tax evasion is a crime that violates Indonesian tax law. Because taxpayers are trying to minimize taxes owed in an illegal way. While in tax avoidance (tax avoidance) is a legal action that can be justified because it does not violate the law. An act of tax avoidance is said to be illegal if the transaction is carried out solely for the purpose of tax avoidance or the transaction does not have a good business purpose. This study aims to examine and analyze the effect of liquidity and inventory intensity on tax aggressiveness. The population used in this study are food and beverage manufacturing companies listed on the Indonesia Stock Exchange (IDX) during the 2016-2020 period. The data analysis technique in this study used measuring instruments through SPSS and multiple regression analysis. Based on the data that has been collected and then tested on the problems using multiple regression models, it can be concluded as follows: Inventory intensity has no effect on tax aggressiveness in food and beverage manufacturing companies listed on the IDX. Liquidity has no effect on tax aggressiveness in manufacturing companies in the food and beverage sector listed on the IDX. Inventory intensity has no effect on tax aggressiveness in food and beverage sector manufacturing companies listed on the IDX. Liquidity has no effect on tax aggressiveness in manufacturing companies in the food and beverage sector listed on the IDX. Inventory intensity has no effect on tax aggressiveness in food and beverage sector manufacturing companies listed on the IDX. Liquidity has no effect on tax aggressiveness in manufacturing companies in the food and beverage sector listed on the IDX.
POLICY ANALYSIS OF TAX AMENDMENT AND TAX KNOWLEDGE ON TAXPAYER COMPLIANCE WITH PERSONAL PERSONS AT THE TAX SERVICE OFFICE PRATAMA GRESIK Maria Felisitas Fitri; Aloisius Hama
Jurnal Mantik Vol. 6 No. 1 (2022): May: Manajemen, Teknologi Informatika dan Komunikasi (Mantik)
Publisher : Institute of Computer Science (IOCS)

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Abstract

The purpose of this study was to determine the effect of tax amnesty policy and knowledge of taxation. on the compliance of individual taxpayers at the Gresik Pratama Tax Service Office. This research is a type of quantitative descriptive research. The population of this research is tax amnesty policy, and knowledge of taxation. In this case, the unit of analysis is the individual taxpayers registered at KPP Pratama Gresik as many as 6,507 people, the total number of respondents in this study was 100 people. The analytical technique used in this research is multiple linear. Based on the results of research and submission of hypotheses to 100 individual taxpayers registered at the Gresik Pratama Tax Service Office, the following conclusions can be drawn: The better the tax amnesty policy implemented by the Indonesian government, the compliance of individual taxpayers will increase. Thus H1 "There is an Influence of Tax Amnesty Policy on Taxpayer Compliance" is proven true. The availability of knowledge has no significant or significant effect on increasing individual taxpayer compliance. Thus H4 "There is an Influence of Tax Knowledge on Taxpayer Compliance" is proven true.. The availability of knowledge has no significant or significant effect on increasing individual taxpayer compliance. Thus H4 "There is an Influence of Tax Knowledge on Taxpayer Compliance" is proven true.. The availability of knowledge has no significant or significant effect on increasing individual taxpayer compliance. Thus H4 "There is an Influence of Tax Knowledge on Taxpayer Compliance" is proven true..
ANALYSIS OF THE INFLUENCE OF COMPANY PROFITABILITY, LEVERAGE AND SIZE ON TAX AVOIDANCE ACTIONS PERFORMED BY COMPANIES DURING THE COVID-19 PANDEMIC ON TRANSPORTATION COMPANIES IN BEI Getrudis Naldis; Aloisius Hama
Jurnal Mantik Vol. 6 No. 1 (2022): May: Manajemen, Teknologi Informatika dan Komunikasi (Mantik)
Publisher : Institute of Computer Science (IOCS)

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Abstract

Tax avoidance is one way to reduce the tax burden in a legal way. This study aims to examine and analyze the effect of financial factors, namely profitability, leverage, and company size on tax avoidance during the Covid-19 pandemic. This research belongs to the type of quantitative research using secondary data from the financial statements of the first, second, and third quarters. The population of this study is 43 transportation sector companies listed on the Indonesia Stock Exchange (IDX) in 2020. The research sample was selected using a purposive sampling method which then obtained a sample of 33 data from 11 companies during the first, second, and third quarters of 2020. Data analysis using multiple regression equation analysis technique.
PERCEPTION ANALYSIS OF SELF-EFFICIENCY, USEFULNESS AND EASY ABOUT E-INVOICE VERSION 3.1 TOWARDS COMPLIANCE WITH REPORTING OF VAT E-SPT PERIOD IN SURABAYA Placideus Mawar; Mersiana Varia Juita
Jurnal Mantik Vol. 6 No. 1 (2022): May: Manajemen, Teknologi Informatika dan Komunikasi (Mantik)
Publisher : Institute of Computer Science (IOCS)

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

Abstract

Tax avoidance is one way to reduce the tax burden in a legal way. This study aims to examine and analyze the effect of financial factors, namely profitability, leverage, and company size on tax avoidance during the Covid-19 pandemic. This research belongs to the type of quantitative research using secondary data from the financial statements of the first, second, and third quarters. The population of this study is 43 transportation sector companies listed on the Indonesia Stock Exchange (IDX) in 2020. The research sample was selected using a purposive sampling method which then obtained a sample of 33 data from 11 companies during the first, second, and third quarters of 2020. Data analysis using multiple regression equation analysis technique.

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