Journal Online Manajemen ELPEI (JOMEL)
Fokus JOMEL (Jurnal Online Manajemen ELPEI ) adalah Hasil Penelitian dan Kajian Ilmu Manajemen seperti manajemen keuangan, manajemen pemasaran, manajemen sumber daya manusia, manajemen operasi, manajemen pendidikan, Manajemen Strategi serta kewirausahaan Serta hasil penelitian yang relevan dengan bidang ilmu manajemen dan terapannya.
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<![CDATA[Pengaruh Cas Conversion Cycle , Turnover Asset Ratio Dan Firm’s Growth Sales Terhadap Capital Work Pada PT. Bumi Sarana Utama Di Makassar ]]>
<![CDATA[Tata, Ulvyana]]>;
<![CDATA[Rina]]>;
<![CDATA[Syam, Andi Hendra]]>
<![CDATA[ Jurnal Online Manajemen ELPEI Vol 4 No 1 (2024) ]]>
Publisher : <![CDATA[STIM-LPI Makassar ]]>
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DOI: 10.58191/jomel.v4i1.230
<![CDATA[This research was carried out at PT. Bumu Main Facility with the aim of knowing . (1) To determine the effect of cash conversion cycle, asset turnover ratio and firm's sales growth on capital work; (2) To find out the factors that have the most dominant influence on Capital Work at PT. Bumi Main FacilityThe results of the research show that the cycle of changes in cash, total assets and the company's sales growth rate simultaneously have a significant effect on PT's working capital. Bumi Sarana Utama in Makassar. Meanwhile, partially, the cash conversion cycle and total assets have a positive and significant effect on the company's working capital. Meanwhile, the sales growth variable has a negative and insignificant effect on the company's working capital.]]>
<![CDATA[Analisis Kepatuhan Dan Efektivitas Pemungutan Pajak Bumi Dan Bangunan Dalam Meningkatkan Pendapatan Asli Daerah Di Kabupaten Pangkep ]]>
<![CDATA[Wahyuni, Nur]]>
<![CDATA[ Jurnal Online Manajemen ELPEI Vol 4 No 1 (2024) ]]>
Publisher : <![CDATA[STIM-LPI Makassar ]]>
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DOI: 10.58191/jomel.v4i1.231
<![CDATA[This study aims to determine and analyze the compliance and effectiveness of land and building tax (PBB) collection to increase local revenue in Pangkep Regency. Data collection methods are. used is documentation. interviews and observations. While the method of analysis in this study is a qualitative descriptive method. The results of the study show that the results of the analysis of compliance and the effectiveness of collecting land and building tax in Pangkep Regency with the observation period from 2017 to 2021 show that 2017 PBB compliance was 68.7% (quite compliant), 2018 namely 65.6% (moderately compliant), 2019 namely 67.2% (moderately compliant), 2020 namely 74.8% (moderately compliant) and 2021 namely 73.4% (moderately compliant). Whereas for PBB effectiveness in 2017 it was 84.84% (quite effective), 2018 it was 68.88% (less effective), 2019 it was 76.52% (less effective), 2020 it was 80.79% (quite effective), and 2021 of 46.98% (not effective). Obstacles experienced in collecting Land and Building Tax due to lack of awareness of taxpayers and less stringent sanctions that make taxpayers negligent in paying their taxes.]]>
<![CDATA[Pengaruh Penerapan Sistem E-billing dan Penegakan Hukum Perpajakan Terhadap Kepatuhan Wajib Pajak Pada Kantor Pelayanan Pajak Pratama Makassar ]]>
<![CDATA[Wahyuni, Nur]]>
<![CDATA[ Jurnal Online Manajemen ELPEI Vol 4 No 1 (2024) ]]>
Publisher : <![CDATA[STIM-LPI Makassar ]]>
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DOI: 10.58191/jomel.v4i1.232
<![CDATA[This research aims to determine and analyse : (1) the effect of the e-Billing system on taxpayer compliance at KPP Pratama Makassar, (2) the effect of tax law enforcement on taxpayer compliance at KPP Pratama Makassar, (3) the effect of the e-Billing system and enforcement. tax law simultaneously on taxpayer compliance at KPP Pratama Makassar. This research is a type of quantitative research, with the research population of 98. 953 taxpayers registered at KPP Pratama Makassar Utara. The sampling technique used simple random sampling in order to obtain a sample size of 100 taxpayers. The data collection technique used a questionnaire. The data analysis technique used in this research is descriptive analysis and multiple linear regression analysis. The results of this research indicate that : (1) the application of the e-Billing system has a positive and significant effect on taxpayer compliance at KPP Pratama Makassar Utara, (2) tax law enforcement has a positive and significant effect on taxpayer compliance at KPP Pratama Makassar Utara, (3) the implementation of the e-Billing system and the enforcement of Taxation law together have an effect on taxpayer compliance at KPP Pratama Makassar Utara.]]>
<![CDATA[Analisis Modernisasi Sistem Administrasi Perpajakan Dalam Kepatuhan Wajib Pajak Badan Pada Kantor Pelayanan Pajak Madya Makassar ]]>
<![CDATA[Syam, Hasnidar]]>;
<![CDATA[Wahyuni, Nur]]>
<![CDATA[ Jurnal Online Manajemen ELPEI Vol 4 No 1 (2024) ]]>
Publisher : <![CDATA[STIM-LPI Makassar ]]>
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DOI: 10.58191/jomel.v4i1.233
<![CDATA[The method used in this research is descriptive quantitative. Data collection was carried out using a questionnaire. The total population in this study were 2,046 thousand corporate taxpayers registered at the Makassar Madya KPP. The population is relatively large (2,046 people), so sampling using the Slovin formula in order to obtain 100 respondents. The data analysis techniques used are data quality test, classical assumption test, and hypothesis testing using the SPSS program. The results of this study found that account representative performance has a positive and significant effect on taxpayer compliance. The better the account representative's performance, the more taxpayer compliance will be. The application of e-system has a positive and significant impact on taxpayer compliance. The better the application of the e-system, the taxpayer compliance will increase. The most dominant variable affecting corporate taxpayer compliance is account representative performance which has a standard coefficient beta value of 0.759.]]>
<![CDATA[Pengaruh Penerapan Kebijakan Program Pengungkapan Sukarela (Tax Amnesty Jilid Ii) Dan Pertumbuhan Ekonomi Terhadap Penerimaan Pajak Penghasilan (Pph) Final Pada Kantor Pelayanan Pajak (Kpp) Pratama Makassar Utara ]]>
<![CDATA[Wahyuni, Nur]]>
<![CDATA[ Jurnal Online Manajemen ELPEI Vol 4 No 1 (2024) ]]>
Publisher : <![CDATA[STIM-LPI Makassar ]]>
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DOI: 10.58191/jomel.v4i1.234
<![CDATA[This study aims to determine the effect of voluntary tax amnesty (tax amnesty volume II) and economic growth on final income tax receipts at the North Makassar pratama tax service office. This research is a type of quantitative research using secondary and primary data obtained from employees who work at the North Makassar Pratama tax service office. The data collection method was carried out using a questionnaire distributed to 100 employees. The sampling technique uses the census method in which researchers take all samples in the population. So the number of samples is 100 people. Data analysis techniques were performed using descriptive statistical analysis and the IBM SPSS (Statistical Package for Social Sciences) 26 for windows program. Based on the analysis that has been done, the results of tax amnesty volume II have a positive and significant effect on final income tax receipts. The higher the application of tax amnesty volume II, the final income tax receipts will increase and economic growth has a positive and significant effect on final income tax receipts. The more economic growth increases, the increasing receipt of final PPh at the Pratama North Makassar tax service office (KPP).]]>
<![CDATA[Pengaruh Current Ratio Dan Earning Per Share Terhadap Harga Saham Indeks Lq-45 Di Bursa Efek Indonesia ]]>
<![CDATA[Niar, Hikma]]>;
<![CDATA[Irmawati]]>
<![CDATA[ Jurnal Online Manajemen ELPEI Vol 4 No 1 (2024) ]]>
Publisher : <![CDATA[STIM-LPI Makassar ]]>
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DOI: 10.58191/jomel.v4i1.244
<![CDATA[This study aims to determine the effect of current ratio and earnings per share on stock prices partially and simultaneously. The results of this study indicate that partially the current ratio has no effect on stock prices as evidenced by a coefficient of -0.214 and a t-count of -1.813 with a significance of 0.074. The coefficient of determination test results obtained an adjusted R2 value of 0.720 indicating that the stock price is influenced by the current ratio and earnings per share of 72%.]]>
<![CDATA[Pengaruh Pajak, Tunneling Incentive, Dan Bonus Plan Terhadap Keputusan Perusahaan Untuk Melakukan Transfer Pricing ]]>
<![CDATA[Lannai, Darwis]]>
<![CDATA[ Jurnal Online Manajemen ELPEI Vol 4 No 1 (2024) ]]>
Publisher : <![CDATA[STIM-LPI Makassar ]]>
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DOI: 10.58191/jomel.v4i1.246
<![CDATA[This research took place at IDX (Indonesia Stock Exchange). The sample selection method in the study was a purporsive sampling method with a total sample of 15 companies. While the technique of collecting data collects data on company financial statements during the study period. Data analysis method used logistic regression with the help of SPSS software for windows 25.00. The results of the study prove Tax on the decision to conduct transfer pricing. The results of this study are supported by previous research conducted by Hartati, et al. (2014), and Oktavia, et al. (2012). Tunneling incentives do not affect transfer pricing decisions. The results of this study contradict the hypothesis research, but this study is supported by previous research conducted by Koestaman and Diyanty (2013), and the bonus plan is not related to the decision to conduct transfer pricing. The results of the study are contrary to hypothesis research, a study supported by previous research conducted by Jayengsari and Soetedjo (2013) and Aryanto, et al. (2013).]]>
<![CDATA[Pengaruh Kualitas Produk Terhadap Keputusan Pembelian Sepeda Motor Matic Honda Pada PT. Honda bintang kharisma jaya Di makassar ]]>
<![CDATA[Purnama Alam, Andi Rifqah]]>;
<![CDATA[Suardi, Wisda Zulaeha]]>;
<![CDATA[Muh Haerul]]>
<![CDATA[ Jurnal Online Manajemen ELPEI Vol 4 No 1 (2024) ]]>
Publisher : <![CDATA[STIM-LPI Makassar ]]>
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DOI: 10.58191/jomel.v4i1.249
<![CDATA[The purpose of this research is to determine the influence of product quality on purchasing decisions for Honda automatic motorbikes at PT. Honda Bintang Kharisma Jaya in Makassar. The type of data used in this research is quantitative data. The data source used is primary data. The data analysis method used is descriptive questionnaire answers using a Likert scale and statistical analysis in the form of simple regression analysis, correlation coefficient, coefficient of determination, and t-test. The research results show that Y = 23.73 + 0.451, the coefficient of determination is r² = 0.5372 (53.72%), the correlation coefficient is r = 0.733. From the results of these calculations it shows that product quality has a positive and significant effect on the decision to purchase a bicycle Honda automatic motorbike at PT. Honda Bintang Kharisma Jaya in Makassar.]]>
<![CDATA[Analisis Dampak Ketimpangan Pendapatan terhadap Kemampuan (Ability to pay) dan Kemauan (willingness to pay) Masyarakat Membayar Iuran Kesehatan atau Pembelian Rokok ]]>
<![CDATA[Islamiah, Nurhidayati]]>;
<![CDATA[Suwardi, Wisda Zulaeha]]>
<![CDATA[ Jurnal Online Manajemen ELPEI Vol 4 No 1 (2024) ]]>
Publisher : <![CDATA[STIM-LPI Makassar ]]>
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DOI: 10.58191/jomel.v4i1.250
<![CDATA[Income inequality is based on the inability of several community groups as measured by the average costs incurred by all household members, both for purchasing goods, using services and other payments, with differences in income generated by the community, so this is what drives inequality in income. When consuming goods, people will set aside their income for purchasing or payment purposes. If people's income is low, their ability to pay for consumption and payment of public health contributions tends to decrease, but in terms of purchasing cigarettes, people's willingness to pay tends to remain the same. Several factors that influence this are people's habitual patterns in consuming cigarettes and considering cigarettes as a basic need.This research aims to analyze the influence of income level on people's ability and willingness to pay health fees or purchase cigarettes. This research is a quantitative study with a cross sectional design. The sample collection technique uses simple random sampling, namely sampling of population members is carried out randomly without paying attention to the strata in the population. The samples chosen in the research as respondents were people who were independent BPJS Health participants in the Biringkanaya sub-district. This research was carried out by distributing questionnaires. The data processing technique uses linear regression which is processed using SPSS software. The results of this study explain that there is a relationship between the ability and desire to pay health fees and purchase cigarettes. And this research also explains that income inequality in society has a negative effect on purchasing cigarettes and also paying health fees. It is hoped that this research can be used as a consideration for policies that influence the payment of health fees and the purchase of cigarettes on people's income.]]>
<![CDATA[Pengaruh Manajemen Risiko Terhadap Kinerja Keuangan Pada Industri Perbankan Di Indonesia ]]>
<![CDATA[Agustuty, Lasty]]>;
<![CDATA[Praditha, Riza]]>;
<![CDATA[Hariyanti]]>
<![CDATA[ Jurnal Online Manajemen ELPEI Vol 4 No 1 (2024) ]]>
Publisher : <![CDATA[STIM-LPI Makassar ]]>
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DOI: 10.58191/jomel.v4i1.251
<![CDATA[This research aims to examine the effect of risk management (credit risk, operational risk, liquidity risk and market risk) on financial performance (ROA) in the banking industry in Indonesia. The sample used in this research was 37 banking industries in Indonesia from 2019 -2022. The analysis method used is multiple regression of Eviews data. The research results show that credit risk (NPL), operational risk (BOPO), liquidity risk (LDR), have a negative and significant effect on financial performance (ROA) while market risk (NIM) has a positive and significant effect on financial performance (ROA).]]>
