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Mulia Pratama Jurnal Ekonomi dan Bisnis

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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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An Analysis Of Value Added Tax And Income Tax Article 21 On Tax Payable At PT. Bintang Utama Suharjono; Jihan Oktaviani; Andi Muhammad Sadli
Mulia Pratama Vol 1 No 2 (2021): Mulia Pratama Jurnal Ekonomi dan Bisnis
Publisher : Sekolah Tinggi Ilmu Ekonomi Mulia Pratama

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This study aims to determine whether the error in inputting value added tax and calculating income tax article 21 has an effect on the tax payable at PT. Bintang Utama Sentosa. This research was conducted at PT. Bintang Utama Sentosa having its address at JL. WR Supratman No.06, Cimuning with the time of the study being conducted from June to August 2021. The source of the data used in this study was taken from financial reports regarding tax payments within the company. Technical data collection through observation, interviews, and documentation. Data analysis methods used are quantitative and descriptive methods. This research result are the value added tax payable can affect the tax payable, namely the value added tax payable in 2019 amounting to 2,028,660.00, while the calculation of the income tax article 21 can also affect the tax payable, namely in 2019 the company must paid 4,602,266.72.

The Effect Of Original Local Government Revenue, Intergovernmental Revenue, And Capital Expenditures Toward Financial Performance Of Regency And Municipal Goverments In The Province Of West Java Fiscal Year 2016-2020 Andi Muhammad Sadli; Rakhmat; Ida Farida
Mulia Pratama Vol 1 No 2 (2021): Mulia Pratama Jurnal Ekonomi dan Bisnis
Publisher : Sekolah Tinggi Ilmu Ekonomi Mulia Pratama

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The aims of this research to know the impact of: 1) Original Local Government Revenues to Financial Performance of Regency and Municipal Goverments in the Province of West Java. 2) Intergovernmental Revenue to Financial Performance of Regency and Municipal Goverments in the Province of West Java. 3) Capital Expenditures to Financial Performance of Regency and Municipal Goverments in the Province of West Java. 4) Original Local Government Revenues, Intergovernmental Revenue, and Capital Expenditures to Financial Performance of Regency and Municipal Goverments in the Province of West Java. The subject in this research is regency and municipality in the Province from West Java. The data used comes from Realization Report of APBD fiscal years 2016-2020. The technic of data collection are using documentation method. Pre-paid test analysis is using assumption classic test. The hypothesis test of this research is using simple linear regression analysis and multiple linear regression analysis. The result of the research shows that:1) There are positive and significant effect of Original Local Government Revenue Financial (X1) to Local Government Financial Performance (Y). It showed by correlation coefficient (rx1y) = 0,212, determination coefficient (r2x1y) = 0,045, and t arithmetic 2,501> t table 1,97769. 2) There are positive effect however it not significant of Intergovernmental Revenue (X2) to Local Government Financial Performance (Y). It showed by correlation coefficient (rx2y) = 0,206, determination coefficient (r2x2y) = 0,042, and t arithmetic 2,427> t table 1,97769. 3) There are negative and significant effect of Capital Expenditure (X3) Local Government Financial Performance (Y). It showed by correlation coefficient (rx3y) = -0,182, determination coefficient (r2x3y) =0,033, and t arithmetic -2,134 t table 1,97769. 4) There are positive effect of Original Local Government Revenue Financial (X1) and Intergovernmental Revenue (X2), and negative effect of Capital Expenditure (X3) to Local Government Financial Performance (Y) It showed correlation coefficient (Ry(1,2,3) = 0,332, determination coefficient (R2y(1,2,3) = 0,110 and F aritmetic 5,420 > F table 2,67.

Analisis Pengaruh Citra Merek Dan Kualitas Produk Terhadap Keputusan Pembelian Pasta Gigi Nasa (PGN) Pada PT Natural Nusantara Sri Waluya; Andi Muhammad Sadli; Luthfi Annisa
Mulia Pratama Vol 1 No 2 (2021): Mulia Pratama Jurnal Ekonomi dan Bisnis
Publisher : Sekolah Tinggi Ilmu Ekonomi Mulia Pratama

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Tujuan penelitian ini untuk mengetahui pengaruh citra merek dan kualitas produk terhadap keputusan pembelian Pasta Gigi Nasa (PGN) pada PT Natural Nusantara. Teknik pengumpulan data menggunakan kuesioner. Skala Likert 5 poin digunakan untuk mengukur 30 pertanyaan dari 3 variabel penelitian. Metode purposive sampling digunakan untuk menentukan jumlah responden, yang dalam penelitian ini berjumlah 100 responden. Teknik analisis data yang digunakan adalah regresi linier berganda. Berdasarkan penelitian menunjukkan bahwa citra merek dan kualitas produk berpengaruh signifikan terhadap keputusan pembelian Pasta Gigi Nasa (PGN) pada PT Natural Nusantara. sebagai salah satu perusahaan yang memproduksi pasta gigi herbal di Indonesia, PT Natural Nusantara perlu memperhatikan produk-produk yang dipasarkan baik dari segi pengenalan identitas merek, citra merek dan kualitas produk yang digunakan. Hal ini akan menjadi pertimbangan dalam pengambilan keputusan pembelian Pasta Gigi Nasa (PGN) pada PT Natural Nusantara.

Analisis Koreksi Fiskal Positif dan Koreksi Fiskal Negatif Terhadap Pajak Terhutang Badan Pada PT Federal Internasional Finance Yayan Yanuari; Budi Rachmawati
Mulia Pratama Vol 1 No 1 (2022): Mulia Pratama Jurnal Ekonomi dan Bisnis
Publisher : Sekolah Tinggi Ilmu Ekonomi Mulia Pratama

In calculating the amount of taxable income, the taxpayer must refer to the applicable tax laws. With the applicable tax regulations, the company as a taxpayer must make adjustments or corrections to the financial statements. Corrections occur due to differences in principles, methods, treatment and recognition between Financial Accounting Standards and Fiscal or tax. A positive correction is a correction that causes an increase in taxable profit due to an expense that cannot be recognized on a tax basis and a negative correction is a correction that causes a decrease in taxable profit due to an income that is recognized in accounting but is not recognized fiscally. This thesis aims to (1) find out how much positive fiscal correction affects the corporate tax payable, (2) find out how much negative fiscal correction affects the corporate tax payable and (3) to find out whether positive fiscal correction and negative fiscal correction on the income statement loss is in accordance with tax regulations. The type of is quantitative data, the sample of fiscal income period 2020, the data collection method is library research and field research (observation, documentation, and interviews). The data analysis is quantitative and qualitative. debt agency using a formula or formula and qualitative analysis with a thematic approach using coding in the form of words or text. And the results of the research (1) Positive correction at PT Federal Internasional Indonesia amounting to Rp 371,011,067.00 from commercial profit of Rp 1,640,295,000.00 positive correction has the effect of maximizing fiscal profit by 22.58% and maximizing tax payable by 29.50% . (2) Negative correction at PT Federal Internasional Finance is very high, which is Rp. 1,017,488,000.00 from commercial profit of Rp.1,640,295,000.00 negative correction has an effect of 62.03% on fiscal profit and has an effect of 102% on tax payable which means that this negative correction has a very large effect in minimizing the tax payable. (3) The calculation of the tax payable at PT Federal Internasional Finance is in accordance with the laws and regulations.

Analisis Pendapatan dan Biaya Operasional terhadap Laba Usaha pada Antero Hotel Jababeka Asrul; Sri Waluya
Mulia Pratama Vol 1 No 1 (2022): Mulia Pratama Jurnal Ekonomi dan Bisnis
Publisher : Sekolah Tinggi Ilmu Ekonomi Mulia Pratama

This study aims to determine how much the variables of Income and Operational Costs have a significant effect on Operating Profit at Antero Hotel Jababeka and to find out whether the Operational Cost control that is carried out can increase or decrease operating profit at Antero Hotel Jababeka. The data were analyzed using quantitative methods using financial statement data, especially the Balance Sheet and Profit and Loss Statement by using a case study approach. The results of the research include, in 2018 the income earned was Rp. 13,643,852,440 with operational costs of Rp. 12,271,948,067 and generate a profit of Rp. 312,832,709. While in 2019 the income earned was Rp. 12,587,126,951 and the operational costs incurred are Rp. 9,926,191,346 and generate a profit of Rp. 1,005,848,084. In 2019 the operating profit obtained was higher than in 2018, this is because the efficiency of operating cost control carried out by the hotel has a very positive effect so that it can increase operating profit in 2019. And in 2020 the income earned was Rp. 2,485,783,144 with operational costs that are Rp. 1,955,816,548 by generating an operating profit of Rp. 475,580,750 in which the operating profit earned was very low compared to 2018 and 2019. This is because during the covid-19 pandemic the hotel only operated until the middle of the year or about 6 months because the income generated was no longer stable and the operational costs incurred are also not small, therefore the hotel decided to take a strategy to temporarily stop operating until the pandemic subsides.

Analisis Pengaruh Sumber Modal Kerja dan Penggunaan Modal Kerja terhadap Peningkatan Profitabilitas Pada PT Hexta Integral Technology Bekasi Reni Yesi; Akhmad Imron Rosyadi
Mulia Pratama Vol 1 No 1 (2022): Mulia Pratama Jurnal Ekonomi dan Bisnis
Publisher : Sekolah Tinggi Ilmu Ekonomi Mulia Pratama

The main goal for the company is how to maximize profits. Along with the development of manufacturing companies today, competition between companies, both small and large companies, is getting tighter. Companies must be able to manage their products well in order to survive in the competition. PT Hexta Integral Technology produces goods in the form of stabilizers and transformers. These are electrical devices that are used to stabilize the voltage, increase and decrease the voltage and to secure the customers electrical equipment. Analysis of sources of working capital and the use of working capital is a very important financial analysis tool for PT Hexta Integral Technology. Data analysis used comes from the source and use of working capital as well as quantitative analysis based on profitability ratios such as gross profit margin, net profit margin, return on investment, and return on equity. Analysis of the sources of working capital for 2017, the companys capital was Rp. 10.249.184.355. Second, for 2018 the companys capital is Rp. 7.616.930.465. Third, for 2019, the companys capital is Rp. 11.231.864.441. Analysis of the use of working capital for 2017 the company uses working capital to pay for operational costs such as labor/employee costs of Rp. 7.705.757.470. Second, for 2018 the company uses working capital to pay for operational costs such as labor/employee costs of Rp. 8.825.041.000. Third, for 2019 the company uses working capital to pay for operational costs such as labor/employee costs of Rp. 9.987.187.900.

Analisis Pengaruh Kepemimpinan dan Motivasi terhadap Kinerja Karyawan Pada PT Sumi Asih Bekasi
Mulia Pratama Vol 1 No 1 (2022): Mulia Pratama Jurnal Ekonomi dan Bisnis
Publisher : Sekolah Tinggi Ilmu Ekonomi Mulia Pratama

The company's ability to grow is inseparable from the great help and support of employees. Employees are the most important asset and must be maintained, because employees are a benchmark for the progress of the company, every company always wants employees to work optimally, but sometimes companies forget that employees also want appropriate and fair rewards for their work. The problem in this study is whether leadership affects employee performance, does motivation affect employee performance, whether leadership and motivation together can affect employee performance. This type of research is quantitative. Data collection techniques in this study are primary data collected by researchers directly in the field. For data analysis using statistical tests and calculations using multiple linear regression analysis. Based on the calculation of multiple linear regression analysis, the results are Y = 3,312 + 0.825 X1 + 0.096 X2. And R Square of 0.829 means that the contribution of leadership and motivation to employee performance is 82.9% while the remaining 0.171 or 17.1% is influenced by other factors. Partially, leadership has a positive and significant effect on employee performance as indicated by a significance level of 0.000 <0.05 and motivation does not have a significant effect on employee performance as indicated by a significance level of 0.292> 0.05. And simultaneously it shows that the variables of leadership and motivation have a positive and significant effect on employee performance as indicated by the significance level of 0.000 <0.05.

Turbulensi Ekonomi Global Akibat Pandemi Covid 19 dan Dampaknya Pada Kota Bekasi Hasanuddin; Djuni Thamrin; Cahyadi Husadha; Tutiek Yoganingsih
Mulia Pratama Vol 2 No 1 (2022): Mulia Pratama Jurnal Ekonomi dan Bisnis
Publisher : Sekolah Tinggi Ilmu Ekonomi Mulia Pratama

This study was conducted to determine the pressure experienced by the Bekasi City Government during the Covid 19 period, by comparing regional revenue and expenditure budget data from 2016 to 2021 from the budget side, especially on the side of regional income, regional expenditure, and regional original income. This study uses qualitative methods and the source of data used in this study is secondary data. This study found that the pre-Covid-19 budget posture, especially in 2016 and 2018 Bekasi City's income increased even though there was still a deficit because regional spending was still greater than regional income. Strong pressure on the Bekasi City budget occurred at the end of the 2019 fiscal year. The 2020 budget for all sources of Bekasi City income fell, this explains that the Covid 19 Pandemic is a determining factor in the shocks experienced by Bekasi City. The same thing happened in the 2021 Budget, sources of income such as regional taxes and regional levies still could not reach the target.

Analisis Pengaruh Kompensasi dan Disiplin Kerja Terhadap Kinerja Karyawan Pada PT Adhi Commuter Property Tbk.
Mulia Pratama Vol 2 No 1 (2022): Mulia Pratama Jurnal Ekonomi dan Bisnis
Publisher : Sekolah Tinggi Ilmu Ekonomi Mulia Pratama

Penelitian ini bertujuan untuk mengetahui pengaruh kompensasi dan disiplin kerja terhadap kinerja karyawan PT Adhi Commuter Properti Tbk. Penelitian dilakukan terhadap 50 karyawa dan menggunakan sumber data primer dan sekunder. Data dikumpulkan menggunakan metode penelitian kepustakaan, dan metode penelitian lapangan yang terdiri atas observasi, wawancara, dan pengisian kuesioner. Dengan alat bantu software SPSS diperoleh persamaan regresi linear berganda : Y = 12,660 + 0,357X1 + 0,483X2 dan nilai R square sebesar 0,698 menunjukkan pengaruh variabel kompensasi dan disiplin kerja terhadap kinerja karyawan sebesar 69,8% dan 30,2% dipengaruhi oleh variabel lain di luar penelitian ini.

Pengaruh Perceived Ease of Use dan Perceived Enjoyment Terhadap Proses Pembelajaran e-Learning Monica Sulastri; Lusiana Putri Ahmadi
Mulia Pratama Vol 2 No 1 (2022): Mulia Pratama Jurnal Ekonomi dan Bisnis
Publisher : Sekolah Tinggi Ilmu Ekonomi Mulia Pratama

E-learning sebagai salah satu model pembelajaran berbasis online adalah sangat penting dan relevan dengan kondisi saat ini, baik itu bagi dosen maupun mahasiswa. Fenomena di masa pandemi dan pasca pandemi, berbagai aktivitas mengalami perubahan, termasuk bidang Pendidikan. Penelitian ini bertujuan untuk mengetahui pengaruh perceived ease of use dan perceived enjoyment terhadap proses pembelajaran e-learning . Objek dalam penelitian ini adalah dosen Universitas Hasanuddin. Penelitan ini dilakukan dengan cara membagikan kuesioner kepada para responden dan kemudian hasil penelitan dianalisis menggunakan PLS. Hasil penelitian ini menunjukkan bahwa perceived ease of use dan perceived enjoyment berpengaruh signifikan terhadap proses pembelajaran e-learning.

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Contact Name
Andi Muhammad Sadli

Contact Email
andimuhammad@gmail.com

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+6281380041981

Journal Mail Official
ams@stiemp.ac.id

Editorial Address
Jl. H.M. Joyomartono Kav. 5 Kota Bekasi - Jawa Barat - Indonesia

Location
Kota bekasi,

Jawa barat

INDONESIA

Abstract

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Abstract

Home Page

OAI Link

Editorial Team

Contact

Reviewer

Google Scholar

Contact Name Andi Muhammad Sadli

Contact Email andimuhammad@gmail.com

Phone +6281380041981

Journal Mail Official ams@stiemp.ac.id

Editorial Address Jl. H.M. Joyomartono Kav. 5 Kota Bekasi - Jawa Barat - Indonesia

Location Kota bekasi, Jawa barat INDONESIA

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Contact Name
Andi Muhammad Sadli

Contact Email
andimuhammad@gmail.com

Phone
+6281380041981

Journal Mail Official
ams@stiemp.ac.id

Editorial Address
Jl. H.M. Joyomartono Kav. 5 Kota Bekasi - Jawa Barat - Indonesia

Location
Kota bekasi,

Jawa barat

INDONESIA