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Mulia Pratama Jurnal Ekonomi dan Bisnis
Published by Sekolah Tinggi Ilmu Ekonomi Mulia Pratama
ISSN : 28288629     EISSN : -     DOI : -
Core Subject : Economy,
Economics, Econometrics & Finance
Mulia Pratama Jurnal Ekonomi dan Bisnis adalah nama jurnal online atau electronic journal (e-journal) Pusat Riset dan Karir Sekolah Tinggi Ilmu Ekonomi Mulia Pratama (STIE MP). Jurnal Online yang terdiri atas jurnal Ilmu Manajemen dan jurnal Ilmu Akuntansi di STIE MP, memuat artikel ilmiah pakar sebidang meliputi dan tidak terbatas pada hasil penelitian manajemen, akuntansi, ekonomi, ekonomterika dan ekonomi digital. Jurnal terbit berkala dua kali dalam setahun, kecuali terdapat seminar ilmiah yang memerlukan publikasi, akan diterbitkan prosiding.
Arjuna Subject : Ilmu Ekonomi, Ekonometrika dan Keuangan (semua kategori) - Ilmu Ekonomi, Ekonometrika dan Keuangan (Lain-Lain)
Articles 116 Documents
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Analisis Pengaruh Gaya Kepemimpinan dan Lingkungan Kerja Terhadap Kinerja Karyawan pada Gojek Tokopedia (GoTo) Logistics Yuliga Narya, Nur; Waluya, Sri; Sianturi, Murdan
Mulia Pratama Vol 1 No 1 (2024): Mulia Pratama Jurnal Ekonomi dan Bisnis
Publisher : Sekolah Tinggi Ilmu Ekonomi Mulia Pratama

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Abstract

Employee performance in an organization or company is the answer to the success or failure of the organizational goals that have been set. Bosses often don't pay attention to their employees' performance, unless things are really bad or things are going wrong. Too often managers or superiors do not know how bad the performance of employees who have fallen has caused the company or organization to face a serious crisis. Performance is a condition that must be known and confirmed to certain parties to determine the level of achievement of a company's results related to the vision carried out by a company and to know the positive and negative impacts of operational policies. The purpose of this study was to find out whether Leadership Style and Work Environment Affect Employee Performance at Gojek Tokopedia (GoTo) Logistics. And this research also aims to analyze the factors that have the most dominant influence on employee performance in the company. The population used in this research are employees who work at Gojek Tokopedia (GoTo) Logistics. The sample in this study was 50 employees who worked at Gojek Tokopedia (GoTo) Logistics. Data collection techniques use primary data and questionnaires. The data analysis method used is in the form of validity and reliability tests, classical assumption tests, multiple linear regression analysis, T-test and F-test and the coefficient of determination (R2). From the results of the analysis, the indicators in this research are valid and the variables are valid. The results of the T (Partial) test can be seen that the significant value of the leadership style variable (X1) is 0.000 <0.05 and the t count value is 13.237 > T table 1.705. Work environment variable (X2) is 0.071 > 0.05 T count 1.845 > T table. And the F Test Results (Simultaneous) produced an F hit of 145.444 with a sig value of 0.000 < 0.05. This value explains that the calculated F value > F table is 145.444 > 3.183 so it can be concluded that this proves that there is a simultaneous effect. And the most dominant factor influencing employee performance is the Leadership Style variable. This can be seen from the results of multiple linear regression analysis Y = 0606 + 0.828 X1 + 0.158 X2. This research is expected to provide benefits for companies to be able to improve leadership styles and improve the work environment as expected by employees, so that employee performance at the company can increase.
Analisis Penyusutan Aktiva Tetap Dengan Metode Garis Lurus Terhadap Laba Pada PT Bakti Pertiwi Nusantara Ramadhan, Phijar; Santoso, Bambang; Sianturi, Murdan
Mulia Pratama Vol 1 No 1 (2024): Mulia Pratama Jurnal Ekonomi dan Bisnis
Publisher : Sekolah Tinggi Ilmu Ekonomi Mulia Pratama

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Abstract

In general, the purpose of establishing a company is to obtain a very optimal profit on the investment that has been invested and to be able to maintain business continuity in the long term.Accounting is a process of recording, classifying and summarizing financial transactions that are arranged systematically and chronologically and are presented in the form of financial reports that are useful for related parties for decision making. Assets are economic resources acquired and controlled by a company as a result of past transactions, one of which is fixed assets used by the company in the company's operational activities in producing products. The depreciation method is a method used to allocate the cost of fixed assets to an expense. The main variables that must be considered in this allocation include: the cost of fixed assets. Residual value (salvage value) and estimated useful life (estimated useful period)The research method uses descriptive quantitative methods, all the data were examined from companies as a result of interviews and documentation, so researchers analyzed research from financial reports such as balance sheets and income statements.The results and discussion contain the results of the analysis of the researchers who have been analyzed, calculating a company's assets using the straight-line method which affects a company's profit and seeing how far the company uses the depreciation method whether it is in accordance with SAK provisions or notAs for the conclusions and suggestions, the author concludes that the results of this study can be concluded that the company uses the straight-line depreciation method, that the company from the percentage of ages with groupings is not in accordance with SAK, therefore it must be checked against the depreciation method applied by the company so that it can comply with Financial Accounting Standards The method of depreciation of fixed assets has an effect on company profits, which proves that for depreciation determined by the company with that determined by the SAK, it has a far comparison in profit and loss at the corporate rate, resulting in a net profit of Rp. 15,061,177,215 and for SAK rates of Rp. 15,314,152,304, if the company wants to make a profit, the company in calculating depreciation must apply a rate that is in accordance with SAK so that errors do not occur again
Analisis Pengakuan Pendapatan dan Biaya Atas Laporan Keuangan Secara Fiskal Pada CV Setia Kawan Abadi Damayanti, Selfia; Hidayat, R. Taufik; Sugiyanta, Yohanes
Mulia Pratama Vol 1 No 1 (2024): Mulia Pratama Jurnal Ekonomi dan Bisnis
Publisher : Sekolah Tinggi Ilmu Ekonomi Mulia Pratama

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Abstract

This study aims to find out how revenue recognition in the fiscal financial statements of CV Setia Kawan Abadi, knowing how to recognize costs in CV Setia Kawan Abadi fiscal financial reports. And find out what income and expenses are in CV Setia Kawan Abadi financial reports. Which is appropriate and not in accordance with the tax law. The type of data used in this study is quantitative data. The data source used is secondary data. The data source used in this study was taken from financial reports obtained directly from the company. In this study, the sample used by the author is the fiscal profit and loss statements for 2019 and 2020 at CV Eternal Faithful Friend. The data collection method used by the author is library research and field research. And the method of data analysis used by the author is quantitative analysis and descriptive analysis. The results of the research conclude that (1) Recognition of income for 2019 and 2020 in the financial statements of CV Setia Kawan Abadi is still based on the Financial Accounting Standards for Micro, Small and Medium Entities and has not based itself on the Tax Law Number 36 of 2008. (2) Recognition of 2019 and 2020 expenses in the financial statements CV Setia Kawan Abadi has not followed the definition of costs according to the Tax Law Number 36 of 2008. (3) Revenues and expenses that are not yet in accordance with the tax law include, among others, current account income of Rp. 3,875,437 in 2019, in 2020 it is Rp. 1,265,893, telephone costs Rp. 18,847,101 in 2019, Rp. 8,993,213 in 2020, PP 28/2018 tax (final) Rp. 18,970,480 in 2019, in 2020 the PP 23/2018 tax (final) is Rp. 13,490,191, current account service tax is Rp. 775,087 in 2019, in 2020 Rp. 253,179.
Analisis Laporan Keuangan Komersial dan Laporan Keuangan Fiskal Terhadap Pajak Badan Pada CV Setia Kawan Abadi Ratna Putri, Fariska; Basri, Hasan; Sianturi, Murdan
Mulia Pratama Vol 1 No 1 (2024): Mulia Pratama Jurnal Ekonomi dan Bisnis
Publisher : Sekolah Tinggi Ilmu Ekonomi Mulia Pratama

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Abstract

The author aims to whether the variables of commercial financial statements and fiscal financial statements against corporate tax on CV Setia Kawan Abadi. This type of research uses positivistic data collection methods (concrete data), research data in the form of numbers that will be measured using financial statements. Data analysis methods Quantitative Analysis and descriptive analysis. As one of the potential state revenues, taxes are a top priority that can dominate state revenues. Every corporate taxpayer is obliged to prepare financial reports regularly and follow the applicable bookkeeping principles, namely financial reports based on Financial Accounting Standards known as commercial financial reports. However, the company also reports financial statements for taxes with reference to tax regulations. From the existing data, CV Setia Kawan Abadi experienced a profit for the 2019 period of Rp. 2,496,923,702 and for the 2020 period of Rp. 3,227,524,195, but this data is only based on existing financial reports without reconciliation. Reconciliation of Accounting and Tax Regulations can be explained by the difference in commercial profit and loss and fiscal profit and loss corrected positively in 2019, namely Income Tax Article 21 of Rp. 40,000,000, Employee Recreation of Rp. 26,000,000, Delivery Expenses of Rp. 141,049,272, Telephone Expenses of Rp. 75,388,404, a contribution of Rp. 5,560,000, dividends of Rp. 45,000,000 and for 2020, namely Income Tax Article 21 of Rp. 100,000,000, Employee Recreation of Rp. 23,000,000, Delivery Expenses of Rp.27,253,000, Telephone Expenses of Rp. 17,986,425, a contribution of Rp. 2,400,000, Dividend of Rp. 15,000,000. After the commercial financial statements are corrected, the fiscal financial statements. Then it can be known as Taxable Income. Taxable income in 2019 is delayed in September-December subject to a fine of Rp. 629,240 and in 2020 there is a delay in the same month subject to a fine of Rp. 684,400 and corporate income tax payable in 2019 profit before tax of Rp. 6,000,0000 after being multiplied by 25% by Rp.1,500,000 then calculating the tax payable for 2020 profit before tax is Rp.7,000,000 after being multiplied by 25% by Rp.1,750,000
Analisis Pengakuan Biaya Berdasarkan Standar Akuntansi Keuangan dan Undang-Undang Perpajakan Dalam Penentuan Pajak Penghasilan Badan Terutang Pada CV Setia Kawan Abadi Kukuh Pangesti, Shalma; Natrion; Rachmawati, Budi
Mulia Pratama Vol 1 No 1 (2024): Mulia Pratama Jurnal Ekonomi dan Bisnis
Publisher : Sekolah Tinggi Ilmu Ekonomi Mulia Pratama

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Abstract

One of the largest state revenues is taxes. The amount of Corporate Income Tax is influenced by the costs that can be charged. Costs related to business activities are costs that are allowed to be charged in calculating Income Tax. This research was conducted at CV. Setia Kawan Abadi which is located at tpk. Ujung Menteng, Jl. Raya Bekasi no. Km.26, RT.1/RW.3, Cakung, City of East Jakarta. The research was carried out from March 2023 to May 2023. The sample in this study was the financial statements of CV. Setia Kawan Abadi in 2019 and 2020. There are differences in costs caused by the recognition of costs based on Financial Accounting Standards and the Tax Law. This study aims to find out how much the costs are based on Financial Accounting Standards in determining Corporate Income Tax Payable, how much costs are based on the Tax Law in determining Corporate Income Tax Payable and what is the comparison of cost recognition based on Financial Accounting Standards and the Tax Law in determining Tax Debt Agency Income. The data source used in this research is secondary data, namely data obtained from the company directly. The data collection techniques used are quantitative analysis and descriptive analysis. The results of this study are that costs are very influential in determining corporate income tax payable. Costs based on the 2019 Financial Accounting Standards are Rp. 2,763,770,349 while in 2020 it is Rp. 2,331,715,773. Costs based on the 2019 Tax Law amount to IDR 2,725,177,681 and in 2020 IDR. 2,308,979,191. The difference in costs based on the Financial Accounting Standards and the Tax Law in 2019 is Rp. 38,592,668 while the difference in 2020 is Rp. 22,736,582. The 2019 income tax payable is IDR 59,776,194 and the 2020 income tax is IDR 45,158,265. Thus it can be concluded that the greater the costs that can be charged, the smaller the Income Tax Payable, and vice versa.
Analisis Pengaruh Kualitas Produk dan Kualitas Pelayanan Terhadap Kepuasan Pelanggan Pada PT Rekso Nasional Food (Mc Donald’s) Villa Mutiara Gading Hutapea, Sharoon Calvin; Yanuari, Yayan; Surtini
Mulia Pratama Vol 1 No 1 (2024): Mulia Pratama Jurnal Ekonomi dan Bisnis
Publisher : Sekolah Tinggi Ilmu Ekonomi Mulia Pratama

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Abstract

Based on the analysis of multiple regression results, the variables product quality (XI) and service quality (X2) on customer satisfaction (Y) with a multiple regression coefficient with the result Y 2.951 0.539 0.381 from the calculation results above show that product quality and service quality on customer satisfaction has a positive influence, because each coefficient is positive, where bl 0.539 and 62-0.381, meaning that with product quality and service quality (XI and X20) customer satisfaction is 2.951. Based on calculations using the coefficient of determination (R2) approach, the percentage level of product quality and service quality variables on customer satisfaction is 0.772% This proves that the customer satisfaction variable is influenced by product quality and service quality variables by 77.2% and the remaining 22.8% is influenced by other factors or other variables that are not examined such as other factors such as competitors, price, place strategy and etc Based on the ttest hypothesis test (HI) for the product quality variable (X1), Ttable of 2.011 is obtained. The t distribution table is searched at a 5% 2 (wo- way test) with degrees of freedom (dfn-k-1) or 50-2-147, n is the number of respondents and k is the number of independent variables. So the results of partial Hypothexis testing obtained the following results, product quality has a positive and significant effect on customer satisfaction. This is indicated by the T value of 5.087 with a significant value of 0.000. Based on the hypothesis test ttest (H2) for the price variable (X2), a Ttable of 2011 is obtained. The t distribution table is searched for at a 5%: 2 (two-way test) with degrees of freedom (dfn-k-1) or 50-2-1 47, n is the number of respondents and k is the number of independent variables. So the results of partial hypothesis testing obtained the following results, service quality has a positive and significant effect on customer satisfaction. This is indicated by the T value of 3.429 with a significant value of 0.001 Based on the hypothesis test ttest (H2) for the price variable (X2), a Ttable of 2011 is obtained. The t distribution table is searched for at a 5%: 2 (two-way test) with degrees of freedom (df n-k-1) or 50-2-147, n is the number of respondents and k is the number of independent variables. So the results of partial hypothesis testing obtained the following results, service quality has a positive and significant effect on customer satisfaction. This is indicated by the T value of 3.429 with a significant value of 0.001.
ENGARUH OPINI AUDIT DAN FINANCIAL DISTRESS TERHADAP AUDIT DELAY PADA PERUSAHAAN SEKTOR PROPERTY DAN REAL ESTATE YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2020-2022 Keumala, Adhenia; Hidayat, Taufik; Nurfai
Mulia Pratama Vol 1 No 2 (2024): Mulia Pratama Jurnal Ekonomi dan Bisnis
Publisher : Sekolah Tinggi Ilmu Ekonomi Mulia Pratama

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Abstract

The company's financial statements can be audited by a Public Accounting Firm to ensure their fairness and form of accountability to investors as well as demands from stakeholders and related authorities. Public Accounting Firms need time to complete their audit work, the time needed by public accounting firms to complete their audit work is called audit delay. There are factors that can affect audit delay. Based on agency theory, audit delays may be caused by a conflict of interest between company management and its shareholders. According to signal theory, audit delays can be used as a signal to investors and other stakeholders about the company's financial health. This study aims to determine the effect of audit opinion and financial distress on the time required to complete audit financial statements (audit delay). Audit opinion is an opinion given by an external auditor regarding the fairness of a company's financial statements. Financial distress is a condition where a company cannot fulfill its financial obligations to debtors. The research sample consisted of 68 property and real estate sector companies listed on the Indonesia Stock Exchange for three consecutive years during the period 2020-2022. This study es the multiple regression analysis method. The results of this study found that audit opinion has a significant negative effect on audit delay with a regression coefficient of -107.975. Financial distress has a significant positive effect on audit delay with a regression coefficient of 0.005. Audit opinion and financial distress simultaneously have an effect on audit delay of 60.2%. Auditors and companies can use this information to identify factors that cause audit delays.
Analisis Pengaruh Pemasaran Digital dan Kualitas Produk Terhadap Keputusan Pembelian Pada PT Zhisheng Pacific Trading Ummu Habibah, Resya; Rakhmat; Yesi, Reni
Mulia Pratama Vol 1 No 2 (2024): Mulia Pratama Jurnal Ekonomi dan Bisnis
Publisher : Sekolah Tinggi Ilmu Ekonomi Mulia Pratama

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This study aims to determine whether digital marketing and product quality have an influence on purchasing decisions on Mixue ice cream products at the Bekasi branch. This study uses a data collection method, namely field research using statementor questionnaire data. By using the sample method, namely the slovin method, which amounted to 133 respondents at consumers of Mixue ice cream products at the Bekasi branch. Results of the multiple regression coefficient analysis Y = 8.3690 + 0.1721 (X1) + 0.6142 (X2). Based on the calculation of the coefficient of determination analysis R2 is 0.7157, which means that the contribution of digital marketing and product quality can explain purchasing decisions by 71.57%. Based on the partial test results of digital marketing, it is obtained t count > t table of 2.708 > 1.978. Based on the partial test results of product quality, it is obtained t count > t table of 11.556 > 1.978. Based on the f hypothesis test is 167.218 > 3.07, then Ho is rejected and Ha is accepted, meaning that there is a significant influence between digital marketing (X1) and product quality (X2) on the purchasing decision variable (Y) at PT Zhisheng Pacific Trading.
Analisis Pengaruh Debt To Equity Ratio (DER) dan Return On Equity Terhadap Price To Book Value (PBV) Citra Amelia, Yunika; Rakhmat; Sugiyanta, Yohanes
Mulia Pratama Vol 1 No 2 (2024): Mulia Pratama Jurnal Ekonomi dan Bisnis
Publisher : Sekolah Tinggi Ilmu Ekonomi Mulia Pratama

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This study aims to see the effect of debt to equity ratio and return on equity on price to book value. The population of this study was 92 companies in the property and real estate sector listed on the Indonesia Stock Exchange for the 2020-2022 period, which were selected using the purposive sampling method. Then, 14 companies were selected as research samples. The data processed is secondary data in the form of annual financial reports with a quantitative approach. The analysis technique used is multiple linear regression using the Eviews 12 application, with several tests, namely descriptive statistical analysis, estimation model determination test, classical assumption test, multiple linear regression analysis and hypothesis testing. The results of the study show that first, partially the debt to equity ratio has a positive and significant effect on price to book value. The debt to equity ratio produces a regression coefficient of 1.860377. Tcount is 6.354173 is greater than Ttable (6.354173 > 1.974271) with a probability of 0.0000 < 0.05. Second, partially return on equity has a positive and significant effect on price to book value. Return on equity produces a regression coefficient of 3.813042. Tcount is 3.228050 is greater than Ttable (3.228050 > 1.974271) with a probability of 0.0015 < 0.05. Third, simultaneously debt to equity ratio and return on equity have a significant effect on price to book value. Fcount is 5.627726 is greater than Ftable (5.627726 > 3.05012) with a probability of 0.0000 < 0.05. Furthermore, the R2 value is 0.357065, meaning that the debt to equity ratio and return on equity are able to explain the price to book value by 35.70%, while the remaining 64.30% is influenced by other factors outside this research model.
Analysis of the Effect of Product Quality and Promotion on Yarn Purchase Interest at PT. Hoja Indonesia Zafa, M. Rudi; Edison; Yesi, Reni
Mulia Pratama Vol 1 No 2 (2024): Mulia Pratama Jurnal Ekonomi dan Bisnis
Publisher : Sekolah Tinggi Ilmu Ekonomi Mulia Pratama

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Product quality and promotion are important supporting factors to increase purchasing interest. This is because good product quality and promortion will be able to increase sales, so that the company makes a profit and experiences development. Apart from that, the development and progress of the company from customers who make purchase continuously. The aim of this research is to determine the effect of product quality and promotion on interest in buying yarn. This research was conducted at PT. Hoja Indonesia. This research time, in collecting data, was from November 2023 to February 2024. The research methods used were classical assumption test analysis, multiple linear regression analysis and goodness of fit teast, using Eviews. Based on the results of multiple linear regression analysis, it was obtained that Y = 4,1648 + 0,4635 X1 + 0,4412 X2 it explained that if product quality and promotion are not improved or the value is 0 (zero), then interest variabel will increase by 0,4635, assuming the order independent variables remain constant. If the promotion is increased by 1 unit, the purchase interest variable will increase by 0,4412 assuming the other independent variables remain constant. Based on the results of the coefficient of determination (R2) or square, it was obtained at 0,789 or 78,9%. This shows that the ability of product quality (X1) and promotion (X2) variables to purchase interest (Y) can be explained by 0,7895 or 78,9% while the remainder (100%-78%) = 21,1% is influenced by other variables not studied. Based on the t-test for hypotestis one, it shows that product quality (X1) has a positive and sig. effect on purchasing interest (Y), with a positive coefficient value obtained t-count > t-table or 2,7610>1,684 with significance level of less that 0,05 which is 0,0089. The results of the second hypothesis t-test show that promotion (X2) has a positive and significant effect on interest in buying yarn (Y) at PT. Hoja Indonesia, with a positive coefficient value of t-count>t-table or 2,777>1,684 with a significance level of less than 0,05, namely 0,0086. Based on the results of the f-test for the third hypothesis, it shows that product quality (X1) and promotion (X2) together have a positive and significant effect on interest in buying yarn (Y) at PT. Hoja Indonesia, with f-count>f-table or 74,1692>3,232 with significace level of less that 0,005, namely 0,000.

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