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Irman Idrus
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INDONESIA
STUDI PELAKSANAAN SELFMEDICATION PADA PENDERITA DIARE BERDASARKAN TINGKAT PENGETAHUAN MASYARAKAT PESISIR KECAMATAN SOROPIA KABUPATEN KONAWE
ISSN : 26551918     EISSN : 28771516     DOI : -
Core Subject : Health,
Jurnal ini bertujuan untuk mengetahui tingkat pengetahuan masyarakat tentang selfmedication pengobatan antidiare.
Articles 365 Documents
PENGARUH HARGA SAHAM, DIVIDEN DAN EARNING PER SHARE TERHADAP NILAI PERUSAHAAN DI BURSA EFEK INDONESIA Riyanto, Riyanto; Efriyenti, Dian
Aksara Public Vol 4 No 1 (2020): Februari (2020)
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Abstract

Around the world, especially in Indonesia, competition and growth in the economy are increasing rapidly. In order to maintain business continuity or business continuity, economic actors will carry out various types of methods or strategies. Companies that have high company value will attract investors to plant shares so that company finance will also increase. The purpose of this study was to determine the effect of Stock price, Dividend and Earning per share on the value of the company on the Indonesia Stock Exchange. The population in this study were 9 pharmaceutical sub-sector manufacturing companies listed on the Indonesia Stock Exchange in 2014-2018. This study uses a sampling technique with a purposive sampling method so that there are 6 companies that meet the criteria.This study uses SPSS version 22 in processing data. F test results are stock price, dividend and earning per share simultaneously have a significant effect on firm value. T test results are partially, stock price and earning per share have a significant effect on firm value and dividend have no significant effect on firm value.
PENGARUH PROFITABILITAS, LEVERAGE DAN LIKUIDITAS TERHADAP KEBIJAKAN DIVIDEN PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA Sutina, Sutina; Yusran, Rio Rahmat
Aksara Public Vol 4 No 1 (2020): Februari (2020)
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This research aimed to analyze the effect of Profitability, Leverage and Liquidity on Dividend Policy. Allegedly dominant factor can influence Dividend Policy is Profitability, Leverage and Liquidity. This research was conducted at the basic industrial and chemical manufacturing companies listed in the Indonesia Stock Exchange in 2014-2018 with a total population of 63 companies. The sampling technique used purposive sampling with a total sample of 15 companies. The data analysis technique used is multiple linear regression. The results showed that partially profitability does not have a variable effect on dividend policy, leverage and liquidity have a significant influence on dividend policy. Simultaneously, variable Profitability, Leverage and Liquidity affect the dividend policy. On testing the coefficient of determination R2, obtained variable Profitability, Leverage and Liquidity variables has a R2 value of 0.136. This means that the percentage of variables profitability, leverage and liquidity in the regression model by 13.6 percent. Or variations of variables dividend policy can be explained Profitability, Leverage and Liquidity amounted to 13.6 percent of the remaining 86.4 percent can be explained by other variables not included in this research model.
ANALISIS RASIO PROFITABILITAS DAN LIKUIDITAS DALAM MENGUKUR KINERJA KEUANGAN PADA PT CENTRAL INDO PROPERTINDO Juliana, Juliana; Banjarnahor, Haposan
Aksara Public Vol 4 No 1 (2020): Februari (2020)
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Abstract

Thiss research’s intended to analyze the influence of profitabilities ratio (X1) and liquidities ratio (X2) at PT Central Indo Propertindo. In this research, method used quantitative descriptive and financial statement through three variables that two independent variables as Profitability Ratio (X1) and Liquidity Ratio (X2) with one dependent variable as Financial Performance (Y). The population and sample for this research’re income statement and balance sheet of PT Central Indo Propertindo from 2015 to 2018. Based on analysis, t-test show profitability ratio has a positive and significant effect 0n financal perf0rmance with a significant value about 0,015<0,05, so can be concluded Ha’s accepeted and Ho’s rejected. The liquidilty has a positive and significant effect 0n financial performance with a significant value of 0,000<0,05, so can be concluded Ha’s accepted and Ho’s rejected. For the results of the analysis, f-test show that the profitability and liquidity ratios simultaneuosly have a significant effect on the financial performance 0f PT Central Indo Propertindo with a significant value of 0,000<0,05. So concluded that Ha’s accepted and Ho’s rejected, namely the Profitability and Liquidity ratio has an influence of Financial Performance at PT Central Indo Propertindo.
PENGARUH RASIO KEUANGAN TERHADAPA HARGA SAHAM PADA PERUSAHAAN MANUFAKTUR DI BURSA EFEK INDONESIA Santika, Tika Tia; Yusran, Rio Rahmat
Aksara Public Vol 4 No 1 (2020): Februari (2020)
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Abstract

This study aimed to find the effect of financial ratios on the stock prices. The financial ratios studied are: current ratio, debt to equity ratio, return on assets and price earning ratio. The population in this study were pharmaceutical companies that were listed on the Indonesia Stock Exchange period 2014-2018. The research sample of 7 pharmaceutical companies was obtained by purposive sampling technique. This type of research used in this study is descriptive. The data collection technique used is documentation. Data analysis was performed using multiple linear regression analysis techniques with the help of SPSS 25 software. From the results of the analysis it can be concluded that partially the current ratio, debt to equity ratio and price earning ratio variables didn’t significantly influence the price shares, whilenthe variable return on assets has a significant effect on stock prices. Simultaneously variable current ratio, debt to equity ratio, return on assets and price earning ratio have no significant effect.
PENGARUH RASIO LIKUIDITAS DAN RASIO AKTIVITAS TERHADAP KINERJA KEUANGAN PERUSAHAAN MANUFAKTUR DI BURSA EFEK INDONESIA Eprilia, Intan; Siregar, Dian Lestari
Aksara Public Vol 4 No 1 (2020): Februari (2020)
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This Research aims to determine the influence of current ratio and total asset turnover of the company's return on asset manufacturing of food and beverage sub sectors listed on the Indonesia Stock Exchange period 2014-2018. The independent variables used in this research are current ratio and total asset turnover. The dependent variable used in this study is return on asset. The study population is 24 food and beverage companies. Sampling in this study using purposive sampling method is with predefined criteria so that acquired 11 companies that meet the criteria. The type of data used is secondary data, and the data analysis model used is multiple regression analysis. The data processing is done by using the help of the program statistics SPSS version 25 for Windows. Results in this study showed that: (1) Current ratio affects return on asset, (2) Total asset turnover has no effect on return on asset, (3) simultaneously, Current ratio and Total asset turnover affect return on Asset.
PENGARUH LABA BERSIH DAN ARUS KAS OPERASI TERHADAP KEBIJAKAN DIVIDEN PERUSAHAAN MANUFAKTUR DI BURSA EFEK INDONESIA Kharisma, Putri; L. Tobing, Vargo Christian
Aksara Public Vol 4 No 1 (2020): Februari (2020)
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Dividend policy is a decision of a company to distribute profits generated in the form of dividends or will be retained in the form of retained earnings. Dividend policy is influenced by net income and operating cash flow. The purpose of this study is to determine whether there is an influence between net income and operating cash flow on dividend policy. The independent variables in this study are net income and operating cash flow, while the dependent variable in this study is the dividend policy measured by the dividend payout ratio. The population in this study were manufacturing companies on the Indonesia Stock Exchange in 2014-2018. The sample in this study were 45 data consisting of 9 companies and 5 years of research. The method used in this research is descriptive statistics, classic assumptions, and influence tests. The results of this study the researchers found that partially net income had no significant effect on dividend policy measured using the dividend payout ratio and partially operating cash flow did not significantly influence the dividend policy measured using the dividend payout ratio. Partially, net profit and operating cash flow together do not significantly influence dividend policy as measured by dividend payout ratio.
PENGARUH BUDAYA ORGANISASI MOTIVASI DAN DISIPLIN KERJA TERHADAP KINERJA KARYAWAN PADA PALM SPRINGS GOLF COUNTRY CLUB Maharani, Sari; Suhardi, Suhardi
Aksara Public Vol 4 No 1 (2020): Februari (2020)
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Abstract

The problem in this research is the possibility of applying culture in the Palm Springs Golf Country Club that hasn’t gone well with the low motivation and culture of workers to obey the rules that apply to work. This has an impact on the work that is less than the maximum. Therefore research is carried out with the aim of studying cultural orientation, motivation, and work shifts towards employee performance. The method used descriptive analysis method applied to quantitative methods. The population is Palm Springs Golf Country Club employees with 151 sample employees. Data collection using a questionnaire instrument through the test of validity and reliability. Analyzed data using multiple linear regression to determine the relationship of independent variables with the dependent variable. T Test results produce a significant value for the variable Organizational Culture by 0,00, for the Motivation variable by 0,179 and for the Work Discipline variable by 0,00. So, partially Organizational Culture and Work Discipline have a significant and positive on employee performance, Motivation has no influence on employee performance. F test results have a significant value of 0.00 with Organizational Culture, Motivation and Work Discipline have a significant and positive on employee performance.
PENGARUH PROFITABILITAS, LEVERAGE DAN CORPORATE GOVERNANCE TERHADAP EFFECTIVE TAX RATE PERUSAHAAN LQ45 DI BURSA EFEK INDONESIA Yenty, Yenty; Tipa, Handra
Aksara Public Vol 4 No 1 (2020): Februari (2020)
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The biggest obstacles in order to optimize taxes is tax avoidance or tax evasion. One of efforts to avoid the obtacles is by calculating the effective tax rate. The aim of this study is to verify several factors that can affect the effective tax rate in the company. The factors which are examined in this study are profitability, leverage, and corporate governance. This research is an empirical research with purposive sampling technique and requires secondary data which is annual reports of LQ45 companies that listing on the Indonesia Stock Exchange from 2014 to 2018. This study uses multiple regression analysis and version 24 of the SPSS program. The results of this study show taht debt to asset ratio, institutional ownership and audit committee affect the effective tax rate while return on assets does not affect the effective tax rate. However, the four variables above simultaneously affect the effective tax rate.
PENGARUH TINGKAT PEMAHAMAN WAJIB PAJAK, KUALITAS PELAYANAN PAJAK DAN SANKSI PAJAK TERHADAP KEPATUHAN WAJIB PAJAK PRIBADI Sutinah, Sutinah; Br. Purba, Neni Marlina
Aksara Public Vol 4 No 1 (2020): Februari (2020)
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The purpose of this study was to determine the effect of the level of understanding of taxpayers, the quality of tax service and tax sanctions on personal taxpayer compliance registered at the South Batam Pratama Tax Office. The method in sampling uses accidental sampling. The population in this study was 75,192 people and sampling using accidental sampling, so that a sample of 100 people was obtained. Types of data using primary data by distributing questionnaires. Data collection techniques using descriptive analiysis techniques, data quality test (validity and reliability tests), classical assumption tests (normality test, multicollinearity test and heterokedasticity test) and multiple linier analysis. While the hypothesis test used partial test, simultaneous test and coefficient of determination test. Partial test results the level of understanding of taxpayers has a significant effect on compliance with personal taxpayers. The quality of tax services has a significant effect on compliance with personal taxpayers. Tax sanctions have a significant effect on compliance with personal taxpayers. Simultaneous test results of tax compliance, tax service quality and tax sanctions simultaneously have a significant effect on taxpayer compliance. Determination test results obtained a value of 0,472 which means the level of tax compliance, tax service quality and tax sanctions influence 47,2% of personal taxpayer compliance, while the remaining 52,8% is influence by other variables outside this study.
PENGARUH RETURN ON ASSETS, LEVERAGE DAN CORPORATE SOCIAL RESPONSIBILITY TERHADAP TAX AVOIDANCE DI BURSA EFEK INDONESIA Sitanggang, Elfrida; Banjarnahor, Haposan
Aksara Public Vol 4 No 1 (2020): Februari (2020)
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Abstract

The difference in interest between the government and the company as a taxpayer, causes companies to try to pay as little tax as possible. The greater the income earned means the greater the tax burden to be paid, this condition causes companies to find ways to minimize the tax burden. The purpose of this study is to examine the effect of Return on Assets, Leverage and Corporate Social Responsibility, on Tax Avoidance on the Indonesia Stock Exchange. The population in this study is mining companies listed on the Indonesia Stock Exchange as many as 49 companies. The number of samples was determined by the purposive sampling method, the sample data obtained were 18 sample companies. The analytical method used is multiple linear regression method, with the results of research showing that partially return on assets has a significant negative effect on tax, while leverage and corporate social responsibility have no effect on tax avoidance. Simultaneously, return on assets, leverage and corporate social responsibility have a significant effect on tax avoidance.