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Paul Edward Sudjiman
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INDONESIA
Jurnal Ekonomis
Published by Universitas Advent Indonesia
ISSN : 19790856     EISSN : -     DOI : 10.58303
Core Subject : Economy,
Economics, Econometrics & Finance
Jurnal Ekonomis mengundang para peneliti baik dosen maupun mahasiswa yang berkolaborasi dengan dosen untuk bergabung bersama Jurnal Ekonomis melalui tulisan hasil penelitian di bidang Manajemen dan Bisnis dan juga terapannya di bidang ekonomi. Jurnal Ekonomis menyambut kontribusi dari para peneliti untuk kontribusi yang lebih baik bagi dunia pendidikan dan juga negara yang memenuhi kaidah ilmiah yang baik. Artikel terbit 2 (dua) kali dalam setahun yaitu bulan April dan bulan Oktober.
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Bisnis, Menejemen, dan Akutansi (Lain-Lain)
Articles 147 Documents
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PENGARUH ROA DAN EPS TERHADAP HARGA SAHAM PADA PERUSAHAAN MANUFAKTUR SUB SEKTOR SEMEN DI BURSA EFEK INDONESIA TAHUN 2016-2020 Joel Davidson Sinaga; Lorina Siregar Sudjiman
Jurnal Ekonomis Vol 15 No 1a (2022): EKONOMIS : April 2022
Publisher : Fakultas Ekonomi Universitas Advent Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (928.062 KB) | DOI: 10.58303/jeko.v15i1a.2812

Abstract

Dilakukannya penelitian ini bermaksud untuk memahami besarnya pengaruh EPS dan ROA pada Harga saham. Data yang dipakai ialah kuantitatif dan sekunder dan dikumpulkan dari dari Bursa Efek Indonesia. Perusahaan semen digunakan sebagai populasi dari penelitian ini, yaitu perusahaan semen yang terdaftar di Bursa efek Indonesia, dari periode 2016-2020, dan didapati berjumlah 6 perusahaan, dan 4 perusahaan yang memenuhi kriteria. Teknik pengolahan data menggunakan uji Asumsi klasik, uji Parsial (T) , uji Simultan (F) dan Koefisien determinasi, Data diolah dengan aplikasi SPSS versi 26. Data yang diolah dalam penelitian ini lolos uji Asumsi klasik, Secara parsial, hasil penelitian menunjukkan bahwa ROA dan EPS berpengaruh signifikan terhadap Harga saham. Secara simultan ditemukan bahwa ROA dan EPS berpengaruh signifikan terhadap harga saham. Terdapat 59,9% kontribusi variabel ROA dan EPS terhadap harga dalam penelitian ini, sehingga 41,1% dipengaruhi oleh variabel lain yang tidak digunakan pada penelitian ini.
PENGARUH LINGKUNGAN KERJA DAN DISIPLIN KERJA TERHADAP KINERJA KARYAWAN PADA PT. SIMAR JAYA Revaldo Timothy Edwardo Simanjuntak; Herold Moody Manalu
Jurnal Ekonomis Vol 15 No 1a (2022): EKONOMIS : April 2022
Publisher : Fakultas Ekonomi Universitas Advent Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (342.004 KB) | DOI: 10.58303/jeko.v15i1a.2813

Abstract

The purpose of this study was to examine and determine the work environment and work discipline on employee performance. The type of research used is quantitative. This research was conducted at PT. Simar Jaya with a population of 30 employees. Data processing and analysis techniques used validity and reliability tests, descriptive statistical tests, classical assumption tests, multiple linear regression tests, T and F hypothesis tests, and coefficients of determination tests. The results of the study stated that the work environment and work discipline had an effect on employee performance at PT. Simar Jaya. Environmental comfort and a high level of discipline will affect employee performance
PENGARUH KARAKTERISTIK PERUSAHAAN TERHA- DAP PENGHINDARAN PAJAK PADA PERUSAHAAN SEK- TOR PERTANIAN SUB SEKTOR PERKEBUNAN BEI PADA TAHUN 2018-2020 Irwan Syahputra Tamba; Paul Eduard Sudjiman
Jurnal Ekonomis Vol 15 No 1b (2022): EKONOMIS : April 2022
Publisher : Fakultas Ekonomi Universitas Advent Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (930.799 KB) | DOI: 10.58303/jeko.v15i1b.2814

Abstract

This research aims to analyze the effect of company characteristic on tax avoidance on BEI plantation sub sector companies in 2018-2020. The population of this research was 19 companies listed on the Indonesia Stock Exchange during 2018-2020 observation period. The sampling method used was purposive sampling, so that 13 sample companies were obtained for 3 years of observation (2018-2020) with 39 data of analysis. The research data was obtained from annual reports from sample companies which were downloaded from the BEI website. The result of this research indicate that return on assets (ROA) has a significant effect on tax avoidance and company size has an effect on tax avoidance.
FAKTOR-FAKTOR YANG MEMPENGARUHI KEPATUHAN WAJIB PAJAK TERHADAP MEMBAYAR PBB-P2 PADA KELURAHAN PASIR IMPUN KECAMATAN MANDALAJATI KOTA BANDUNG TAHUN 2021 Meilinda Kartika Putri; Paul Eduard Sudjiman
Jurnal Ekonomis Vol 15 No 1b (2022): EKONOMIS : April 2022
Publisher : Fakultas Ekonomi Universitas Advent Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (617.69 KB) | DOI: 10.58303/jeko.v15i1b.2815

Abstract

This study aims to determine whether tax returns, tax services, taxpayer awareness, and tax sanctions both partially and simultaneously affect taxpayer compliance. The population in this study were 2433 rural and urban land and building taxpayers registered in Pasir Impun Village, Mandalajati District, Bandung City. The analytical tool in this study uses multiple linear regression analysis. Based on the results of the study, it shows that the tax return, tax services, taxpayer awareness and tax sanctions have a significant effect on taxpayer compliance. Based on the results of the correlation coefficient test, the adjusted R square value was obtained at 0.423 so that it can be concluded that the percentage contribution of the variable tax return, tax services, taxpayer awareness and tax sanctions is 42.3% even as the last57.7% prompted through other variables.
PENGARUH CORPORATE SOCIAL RESPONSIBILITY (CSR) DAN CAPITALINTENSITY TERHADAP PENGHINDARAN PAJAK Daka Sepry Sihombing; Lorina Siregar Sudjiman
Jurnal Ekonomis Vol 15 No 1b (2022): EKONOMIS : April 2022
Publisher : Fakultas Ekonomi Universitas Advent Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (779.047 KB) | DOI: 10.58303/jeko.v15i1b.2816

Abstract

The purpose of this research was to determine and analyze the effect of corporate social responsibility and capital intensity on the tax avoidance. This research is quantitative and uses secondary data taken from annual reports of transportation and logistic in the transportation sub-sector which exist on Indonesia Stock Exchange (BEI) during the 2017-2020 period. Purposive sampling method is the method that researchers use with a sample of 30 data. The results of this research prove that corporate social responsibility has a negative effect on tax avoidance but capital intensity has a significant effect on tax avoidance. And simultaneously concluded that corporate social responsibility and capital intensity have an effect on tax avoidance.
PENGARUH PEMAHAMAN WAJIB PAJAK TERHADAP KEPATUHAN WAJIB PAJAK PENGHASILAN PASAL 21 (ORANG PRIBADI) PADA PT. DWITAMA GLOBAL PERSADA TAHUN 2018-2021 Ezra Hasundungan Doloksaribu; Lorina Siregar Sudjiman
Jurnal Ekonomis Vol 15 No 1b (2022): EKONOMIS : April 2022
Publisher : Fakultas Ekonomi Universitas Advent Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (629.612 KB) | DOI: 10.58303/jeko.v15i1b.2817

Abstract

The purpose of this study is to analyze individually and collectively the effect of understanding on the compliance of taxpayers with income tax article 21 (individuals). This study uses respondents by conducting 39 people who are taxpayers who work at PT. DWITAMA GLOBAL PERSADA, and using the SPSS (Statistical Package for the Social Sciences) program. The data collection method used Taken sampling in the form of a questionnaire with a Likert scale of 1-5 points. Data analysis methods include Descriptive Statistics, Validity Test, T Test, F Test, Reliability, Simple Linear and Correlation Coefficient Test. The results showed that the understanding of taxpayers and compliance with income tax article 21 (individuals) at PT. DWITAMA GLOBAL PERSADA showed very good results. And also shows that the understanding of taxpayers has a significant effect on compliance with article 21 income tax payers (individuals).
PENGARUH PEMAHAMAN PAJAK, MOTIVASI MEMBAYAR PAJAK, DAN SANKSI PERPAJAKAN TERHADAP KEPATUHAN WAJIB PAJAK ORANG PRIBADI DI BATAM Debbi Indriyani; Remista Simbolon
Jurnal Ekonomis Vol 15 No 1b (2022): EKONOMIS : April 2022
Publisher : Fakultas Ekonomi Universitas Advent Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (884.547 KB) | DOI: 10.58303/jeko.v15i1b.2818

Abstract

This study aims to determine the understanding of taxation on individuals as well as how motivation to pay taxes and sanctions can affect taxpayer compliance in Batam City. In this study, the research approach used is a qualitative method. The technique of collecting research data was done by means of a questionnaire. The population is an individual taxpayer in Taman BPD Indah Batam Housing, Batam Centre. This study took a sample of 36 respondents. Data processing using SPSS v21.0 software. Using the correlation coefficient test, namely t test, coefficient of determination, coefficient of determination, simple regression, normality test, linearity test and multiple regression. Based on the data that has been analyzed by the author, Tax Understanding has no effect on Taxpayer Compliance. But the other variables, namely Motivation to Pay Taxes and Tax Sanctions on Taxpayer Compliance have a high influence. From all the data that has been processed, the writer concludes that the X variable dominantly affects the Y variable. So understanding of taxes, motivation to pay taxes and tax sanctions can be said to have a significant influence on individual taxpayer compliance in Batam.
PENGARUH PROFITABILITAS DAN LEVERAGE TERHADAP TAX AVOIDANCE PADA PERUSAHAAN SUB SEKTOR PERTAMBANGAN BATU BARA YANG TERDAFTAR DI BEI TAHUN 2018-2020 Geovani Sitepu; Lorina Siregar Sudjiman
Jurnal Ekonomis Vol 15 No 1c (2022): EKONOMIS : April 2022
Publisher : Fakultas Ekonomi Universitas Advent Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (826.976 KB) | DOI: 10.58303/jeko.v15i1c.2830

Abstract

The purpose of this study was to determine the effect of profitability and leverage on tax avoidance by coal mining companies listed on the Indonesia Stock Exchange for the 2018-2020 period. This study uses descriptive and associative methods, the sample used is 14 companies that have passed the criteria of 60 samples using purposive sampling method so that the number of samples studied is 42 data. The analysis technique used in this research is descriptive descriptive statistics, classical assumption test, multiple linear regression, hypothesis testing and coefficient of determination test. The results showed that partially there was no significant effect of profitability on tax avoidance, on the contrary, leverage had a significant effect on tax avoidance. Simultaneously, profitability and leverage have a significant effect on tax avoidance in coal sub-sector mining companies listed on the Indonesia Stock Exchange.
PENGARUH PROFITABILITAS TERHADAP HARGA SAHAM PADA PERUSAHAAN MANUFAKTUR SEKTOR BARANG KONSUMEN PRIMER YANG TERDAFTAR DI BEI TAHUN 2017-2021 Astika Tamala Br Tinjak; Lorina Siregar Sudjiman
Jurnal Ekonomis Vol 15 No 1c (2022): EKONOMIS : April 2022
Publisher : Fakultas Ekonomi Universitas Advent Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (916.888 KB) | DOI: 10.58303/jeko.v15i1c.2831

Abstract

Penelitian ini berawal dari rasa ingin memahami dari peneliti untuk mrngetahui bagaimana pengaruh profitabilitas terhadap harga saham, dalam hal ini peneliti memilih rasio ROA dan ROE sebagai indikator dari profitabilitas. Data yang digunakan ialah data sekunder dan berjenis kuantitatif yang dikumpulkan dari BEI. Populasi yang dipakai pada penelitian ini ialah perusahaan manufaktur yang bergerak dalam sektor barang konsumen primer selama periode 2017-2021 yang mencantumkan laporan keuangan perusahaannya di BEI. Didapati ada 39 perusahaan, namun yang memenuhi kriteria terdapat 18 perusahaan, yakni perusahaan yang membagikan dividen setiap tahun periode 2017-2021, 21 perusahaan didapati tidak membagikan dividen kepada pemegang saham di setiap tahun periode 2017-2021. Teknik pengolahan data menggunakan uji Asumsi Klasik, uji Parsial (T), uji Simultan (F) dan koefisien determinasi, dan untuk membantu peneliti mengolah data digunakan aplikasi software SPSS versi 26. Data yang diolah dalam penelitian ini telah telah di uji dan lolos memenuhi syarat uji Asumsi klasik. Secara Parsial peneliti menemukan bahwa ROA berpengaruh positif dengan nilai signifikan sebesar 0,51> 0,05 dan ROE tidak berpengaruh signifikan dengan nilai signifikansi sebesar 0.00>0,05 terhadap harga saham. Secara bersamaan didapati ROA dan ROE berpengaruh positif dan signifikan terhadap harga saham. Terdapat 33,4% peran dari ROA dan ROE dalam mempengaruhi harga saham pada penelitian ini, sehingga 66,6% dipengaruhi variabel lain.
PENGARUH ROE DAN EPS TERHADAP HARGA SAHAM PADA PERUSAHAAN FOOD AND BEVERAGE YANG TERDAFTAR DI BEI TAHUN 2018-2020 George Den Paulsen Sagala; Paul Eduard Sudjiman
Jurnal Ekonomis Vol 15 No 1c (2022): EKONOMIS : April 2022
Publisher : Fakultas Ekonomi Universitas Advent Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (543.036 KB) | DOI: 10.58303/jeko.v15i1c.2832

Abstract

This study aims to examine the effect of ROE dan EPS on stock Prices. This study uses a sample of food and beverage sub-sector companies listed on the Indonesia Stock Exchange during the 2018-2020 period. The number of food and beverage companies that were used as research samples were 17 companies for 3 years using purposive sampling method. This study uses secondary data from the annual financial statements of food and beverage companies for 2018-2020. The result of the partial analysis show tha ROE has no sifnificant effect on stock prices, EPS has a significant effect on stock prices. Simultaneously shows that there si a significant effect between ROE and EPS on stock prices.

Page 12 of 15 | Total Record : 147

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