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Muhammad Irfan Nasution
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Fakultas Ekonomi Dan Bisnis Universitas Muhammadiyah Sumatera Utara
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International Journal of Business Economics (IJBE)
Published by Universitas Muhammadiyah Sumatera Utara
ISSN : -     EISSN : 2686472X     DOI : 10.30596/ijbe
Core Subject : Economy, Humanities, Science, Social,
Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Social Sciences
International Journal of Business Economics (IJBE) is a media publication manuscript that contains the results of the Field Research Management applying peer-reviewed. Manuscripts published in the International Journal of Business Economics (IJBE) includes the results of scientific research original articles scientific reviews that are new
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Bisnis, Menejemen, dan Akutansi (Lain-Lain)
Articles 5 Documents
 1 
Search results for , issue "Vol 1, No 2 (2020): March - August" : 5 Documents clear
Contribution of Tax Consultancy Firm in the Reduction of Tax Evasion in Cameroon Tambi Andison Akpor
International Journal of Business Economics (IJBE) Vol 1, No 2 (2020): March - August
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Muhammadiyah Sumatera Utara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30596/ijbe.v1i2.3485

Abstract

This study attempts to examine the Contribution of Tax Consultancy Firm in the Reduction of Tax Evasion in Cameroon. The objectives are to: explore the contribution of Management of Tax Accounting Consortium (MTA) in the reduction of tax evasion in companies and to investigate the consequences of tax evasion on the tax payer enterprise. Methodologically, we used focus group discussion and quantitative data collected from MTA to estimate our result. The result shows that consultancy firm plays a major role in the reduction of tax evasion. Result by tax payer enterprise shows that companies that evade tax being good, bad or fraudulent faith end up losing much money that may lead to the collapse of the company. We recommend that tax payers should pay their taxes at the appropriate periods and rightly calculated to avoid penalties and interests. The government of Cameroon should absolutely encourage the growth of tax consultancy firms; it’s a wise step towards economic growth.
The Improving Model of the Quality of Financial Statements and Successful Implementation of Local Financial Information Systems Irfan Irfan; Eka Nurmala Sari; Muhyarsyah Muhyarsyah; Siti Irafah
International Journal of Business Economics (IJBE) Vol 1, No 2 (2020): March - August
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Muhammadiyah Sumatera Utara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30596/ijbe.v1i2.5912

Abstract

This study aims to (1) examine and analyze the influence of Human Resource (SDM) competence and the role of internal audit on the successful implementation of the Local Financial Information System (SKID) partially and simultaneously, (2) examine and analyze the competence of SDM and the role of internal audit on the quality of financial report partially and simultaneously,(3) examine and analyze the influence of SDM competence and the role of internal audit on the quality of financial reports on the successful implementation of the SKID. The object of this study is all provincials and district / city governments throughout North Sumatera. The sample of this study was 34 (thirty four). The data was collected by questionnaire, documentation, and interview methods. The analysis method used was path analysis using SPSS Program. The results of this study indicate that (1) SDM competence and the role of internal audit have no partial effect on the successful implementation of SKID (2) SDM competence, the role of internal audit doesn’t simultaneously affect the successful implementation of SKID (3) SDM competence and the role of internal audit have a significant effect partially to the quality of financial reports (4) the successful implementation of SKID  has no effect on the quality of financial reports (5) SDM competence, the role of internal audit, the successful implementation of SKID simultaneously affects the quality of financial reports (6) SDM competence and the role of internal audit have no effect on quality financial reports through the successful implementation of the local financial information system.
The Dynamics of Relations Between Systematic Risk, Fundamental Variables and Stock Prices in Pharmaceutical Companies Sri Wahyuni Jamal
International Journal of Business Economics (IJBE) Vol 1, No 2 (2020): March - August
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Muhammadiyah Sumatera Utara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30596/ijbe.v1i2.4438

Abstract

This study aims to analyze systematic risk, earnings per share, price to earnings ratio, return on equity, and return on assets on stock prices in pharmaceutical companies listed on the Indonesia Stock Exchange. The method used in this research is quantitative method. Data collection techniques are carried out through secondary data that is data obtained indirectly by studying documents related to research. This study uses SPSS 22. Data analysis techniques with multiple linear regression. After conducting research with the hypothesis test found that partially the Return on Equity and Return on Assets variables significantly influence the stock price while the systematic risk variable, Earning per Share and Price Earning Ratio do not significantly influence the stock price. Then simultaneously using the F test, found systematic risk variables, Earning per Share, Price Earning Ratio, Return on Equity and Return on Assets simultaneously or simultaneously have a significant effect on stock prices on Pharmaceutical companies listed on the Indonesia Stock Exchange. This is a factor that should be considered by investors and companies alike, to pay more attention to the factors that contribute to the share price for the long-term sustainability of the company.
Effect of Corporate Fundamental and Macro Economic Factors on Share Prices in Indonesia Stock Exchange Market Mulyanto Mulyanto; Riyanti Riyanti
International Journal of Business Economics (IJBE) Vol 1, No 2 (2020): March - August
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Muhammadiyah Sumatera Utara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30596/ijbe.v1i2.4461

Abstract

This paper aims to examine and analyze the influence of fundamental and macroeconomic factors on stock prices either partially or simultaneously. The research subjects focused on LQ45 Index companies listed on the Indonesia Stock Exchange. Secondary data of Indonesian stock market share prices covering between 2013-2019 were used. One Least Square was used to analyze the data. The sampling technique used is the purposive sampling method, the sample used is the LQ45 Index Company. The results shows fundamental factors include ROA, ROE, DER, EPS, and PER have a positive and significant effect on stock prices. and Inflation and interest rates have a negative and significant effect on stock prices. And simultaneously these variables have a significant and significant effect on stock prices. The study can provide a picture that stock price movements have a strong and clear influence on the company's fundamentals and are reflected in some of the ratios contained in the financial statements, as well as macroeconomic conditions.
Impression of Student Knowledge on Decisions Become a Customer of Islamic Banks Arniati Arniati; Muryani Arsal; Akhmad Akhmad; Asdar Asdar; Andi Arifwangsa Adiningrat
International Journal of Business Economics (IJBE) Vol 1, No 2 (2020): March - August
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Muhammadiyah Sumatera Utara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30596/ijbe.v1i2.4284

Abstract

The purpose of the study is to determine the impression / influence of students' knowledge on the decision to become a customer of Islamic banks. This study uses a quantitative descriptive study with pourposiive samples of 50 VII semester students of the Department of Development Economics, Faculty of Economics and Business, Muhammadiyah University, Makassar. Data collection techniques are observation and questionnaires while data analysis techniques are using simple linear regression analysis. The results showed that students' knowledge had a positive and significant effect on the decision to become a customer of a Sharia Bank.

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