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Jurnal Studia Akuntansi dan Bisnis (The Indonesian Journal of Management & Accounting)
Published by Universitas La Tansa Mashiro
ISSN : 23376112     EISSN : 28072804     DOI : http://dx.doi.org/10.55171
Core Subject : Economy,
Economics, Econometrics & Finance
Jurnal Studia Akuntansi dan Bisnis diterbitkan oleh Sekolah Tinggi Ilmu Ekonomi (STIE) La Tansa Mashiro. Jurnal ini merupakan gabungan dari Jurnal Program Sarjana dengan nama StakeholderS (ISSN 1978-0648) dan Jurnal Program Pascasarjana dengan nama Gaung (ISSN 2089-1253). Sejak Volume I Nomor 1 April 2013, sebagai terbitan perdana, berkala ini berganti nama menjadi Jurnal Studia Akuntansi dan Bisnis. Frekuensi terbit yakni tiga kali setahun yaitu bulan April, Agustus, dan Desember. Jurnal Studia Akuntansi dan Bisnis memiliki fokus dan ruang lingkup : Ilmu akuntansi Ilmu manajemen
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Bisnis, Menejemen, dan Akutansi (Lain-Lain)
Articles 6 Documents
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Search results for , issue "Vol 11 No 2 (2023)" : 6 Documents clear
PENGARUH INDIKATOR KEUANGAN TERHADAP KINERJA KEUANGAN PADA PERUSAHAAN SUB SEKTOR FARMASI YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2017-2022 Dwi Marthika, Laula
Jurnal Studia Akuntansi dan Bisnis (The Indonesian Journal of Management & Accounting) Vol 11 No 2 (2023)
Publisher : Universitas La Tansa Mashiro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55171/jsab.v11i2.1014

Abstract

This research aims to determine the effect of liquidity ratios measured by the Current Ratio, solvency ratios measured by the Debt to Equity Ratio, activity ratios measured by Total Asset Turn Over and profitability ratios measured by Net Profit Margin on financial performance measured by Return on Investment in sub-sector companies pharmacies registered on the IDX for the 2017-2022 period. Sampling in this research was carried out using a purposive sampling method, so a sample of 9 pharmaceutical sub-sector companies registered on the IDX for the 2017-2022 period was obtained. Data analysis was carried out using multiple linear regression analysis. The results of research on the financial performance of pharmaceutical companies listed on the IDX for the period 2017 to 2022 show that a high current ratio value does not guarantee the company will quickly pay off its debt obligations. The value of current assets is not necessarily profitable for the company. Effective and efficient management by maximizing the use of company assets will increase sales. This allows the company to generate profits that can be used to improve financial performance. The results of this research can prove that liquidity ratios, solvency ratios, activity ratios and profitability ratios influence financial performance.
ANALISIS PENERAPAN UU-HPP PAJAK PERTAMBAHAN NILAI (PPN) (Study Pada PT.ZEI) Darmawanto, Darmawanto; Elfiza Abbas, Yeni
Jurnal Studia Akuntansi dan Bisnis (The Indonesian Journal of Management & Accounting) Vol 11 No 2 (2023)
Publisher : Universitas La Tansa Mashiro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55171/jsab.v11i2.1016

Abstract

This research is aimed at understanding whether the implementation of VAT calculations at PT. ZEI is in accordance with HPP Law No.7 of 2021 & has been implemented since April 2022. PT. ZEI chose to be confirmed as PKP because it is part of the private sector which has an obligation to transfer wealth, namely taxes. Data collection methods are through observation studies, interview studies & documentation studies. The data analysis method used is qualitative & quantitative descriptive analysis. The research results show that the implementation, calculation & reporting of VAT is effective and efficient in collecting VAT on Taxable Goods and Services. PT. ZEI can be said to be effective and efficient in collecting VAT on Taxable Goods and Services. The company has printed electronic Tax Invoices, carried out calculations of the Tax Imposition Basis, deposited & reported the Company's Periodic VAT SPT. Implementation of VAT calculation, deposit & reporting carried out by PT. ZEI has complied with applicable tax regulations and has been implemented by the company. As a realization of its tax obligations, PT.ZEI in 2022 (January-March 2022) has recorded output VAT of IDR 275,443,381 and input VAT of IDR 99,398,717 and in April to December 2022) after the harmonization law applied to input VAT amounting to IDR 408,859,093 and output VAT amounting to IDR 647,138,252.
PENGARUH PARTISIPASI ANGGARAN TERHADAP SENJANGAN ANGGARAN DENGAN INFORMASI ASIMETRI, KOMITMEN ORGANISASI SEBAGAI VARIABEL MODERASI (STUDI KASUS PEMERINTAH PROVINSI BANTEN) Yulaikah, Yulaikah; Trikawati, Trikawati; Ismanti, Riffa
Jurnal Studia Akuntansi dan Bisnis (The Indonesian Journal of Management & Accounting) Vol 11 No 2 (2023)
Publisher : Universitas La Tansa Mashiro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55171/jsab.v11i2.1021

Abstract

This research aims to examine the effect of budget participation on budgetary slack with two moderating variables, namely: information asymmetry and organizational commitment. Inconsistencies in previous studies regarding the effect of NGO participation on budgetary slack became the motivation for this research. Data was collected using a questionnaire to local government Units / OPDs in Banten Province. Respondents were selected using a purposive sampling method where officers involved in the budgeting process, of the 105 questionnaires distributed, 80 questionnaires were returned. The analysis method uses variance-based SEM using Smart PLS 3.0. The research instrument has passed the validity and reliability standards. The research results show that budget participation has an effect on budget slack. This research proves that the interaction between research and asymmetric budget participation information has a negative effect, while organizational commitment significantly budget participation in information asymmetry can increase budgetary slack, otherwise organizational commitment reduces budgetary slack.
PENGARUH CURRENT RATIO (CR), DEBT TO EQUITY RATIO (DER), DAN MARKET SHARE TERHADAP RETURN ON EQUITY (ROE) PADA PERUSAHAAN SEKTOR INDUSTRI YANG TERDAFTAR DI BURSA EFEK INDONESIA (BEI) PERIODE 2018-2022 Herlina, Herlina; Susana Dewi
Jurnal Studia Akuntansi dan Bisnis (The Indonesian Journal of Management & Accounting) Vol 11 No 2 (2023)
Publisher : Universitas La Tansa Mashiro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55171/jsab.v11i2.1038

Abstract

Return On Equity (ROE) has the ability to measure an entity's profit, of course the entity owner will pay more attention to ROE. The relationship between Current Ratio, Debt to Equity Ratio and Market Share on ROE is an interesting phenomenon to study. This research aims to determine the influence of the Current Ratio, Debt to Equity Ratio and Market Share both partially and simultaneously on ROE. The research method uses a quantitative/statistical study approach, testing data with the SPSS 26 for Windows program. The population of this research is all industrial companies listed on the Indonesia Stock Exchange for the 2018-2022 period. The sample was determined using a purposive sampling technique and 18 companies or 90 research data were obtained. The research results show that partially the Current Ratio has no effect on ROE, DER has an effect on ROE. Market Share influences ROE. Simultaneously, Current Ratio, Debt to Equity Ratio and Market Share influence ROE
PENGARUH KUALITAS LABA DAN KINERJA KEUANGAN TERHADAP NILAI PERUSAHAAN PADA PERUSAHAAN SEKTOR BARANG KONSUMEN PRIMER Fia Fadia Inayah; Ela Widasari; Siti Mudawanah
Jurnal Studia Akuntansi dan Bisnis (The Indonesian Journal of Management & Accounting) Vol 11 No 2 (2023)
Publisher : Universitas La Tansa Mashiro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55171/jsab.v11i2.1320

Abstract

The value of the company becomes the main goal of the company because the value of the company is one of the indicators of the prosperity of the company or shareholders. The purpose of this study is to determine the Quality of Profit (KL), Return On Assets (ROA) and Earning Per Share (EPS) to Company Value proxied by Price Book Value (PBV) in Primary Consumer Goods Sector Companies listed on the Indonesia Stock Exchange (IDX) for the 2017 – 2021 period. This research method is causal quantitative with a research population of 103 companies, sampling techniques using purposive sampling techniques, so that a sample of 31 companies was obtained. To test the hypothesis, this study used multiple linear regression analysis techniques using IBM SPSS 25 software. The results of this study show that partially the quality of profit (KL) does not have a significant effect on price book value (PBV), partially return on assets (ROA) has a significant effect to Price Book Value (PBV), partially Earning Per Share (EPS) has a negative and significant effect on Price Book Value (PBV) and Simultaneously The Quality of Profit (KL), Return On Assets (ROA) and Earning Per Share (EPS) has a significant effect on the Price Book Value (PBV) in Primary Consumer Goods Sector Companies listed on the Indonesia Stock Exchange for the 2017-2021 period.
PENGARUH CORPORATE GOVERNANCE DAN UKURAN PERUSAHAAN TERHADAP NILAI PERUSAHAAN SEKTOR BARANG KONSUMEN PRIMER YANG TERDAFTAR DI BURSA EFEK INDONESIA Mia Sulistia Nengsih; Edi Sutanto; Nurhaini
Jurnal Studia Akuntansi dan Bisnis (The Indonesian Journal of Management & Accounting) Vol 11 No 2 (2023)
Publisher : Universitas La Tansa Mashiro

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

Abstract

The aim of this research is to analyze the influence of Corporate Governance using the proxies taken (Institutional Ownership, Audit Committee and Independent Commissioners) and Company Size on Company Value in Primary Consumer Goods Sector Companies listed on the Indonesia Stock Exchange (BEI) for the 2018-2021 period. The population of this research includes Primary Consumer Goods Sector companies listed on the Indonesia Stock Exchange (BEI) for the 2018-2021 period. The method used in this research is quantitative methods. The sampling technique used purposive sampling technique, based on the specified criteria, a sample of 34 companies was obtained with a total of 136 observation data. The method used in this research is multiple linear regression analysis. The results of this research prove that Institutional Ownership partially has an effect on Company Value, the Audit Committee has a partial effect on Company Value, Independent Commissioners have a partial effect on Company Value, and Company Size has a partial effect on Company Value. The results of the simultaneous test state that the variables Institutional Ownership, Audit Committee, Independent Commissioners, and Company Size simultaneously influence Company Value.

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