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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 DIVIDEN, PROFITABILITAS, DAN LIABILITAS TERHADAP HARGA SAHAM SEKTOR PERTAMBANGAN YANG TERDAFTAR DI INDEKS SAHAM SYARIAH INDONESIA PERIODE 2020-2022 Lira Firman Sara; Mareta Dyah Lutifiana; Siti Amaroh
Jurnal Ekonomis Vol 16 No 1 (2023): EKONOMIS : April 2023
Publisher : Fakultas Ekonomi Universitas Advent Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58303/jeko.v16i1.3125

Abstract

Every research must have a purpose behind which the research is carried out. And the background of this research is to be able to find out the truth regarding the effect of dividends, profitability and liabilities on the share prices of mining sector companies at ISSI in 2020-2022. In this study using purposive sampling as a technique for determining the sample. The total sample obtained was 36 samples consisting of 12 issuers in a 3 year period. This research method uses quantitative techniques to analyze the data, namely using the classic assumption test and hypothesis testing. In this study, the results obtained were that dividends and liabilities had no effect on stock prices. While profitability has an influence on stock prices. And simultaneously dividends, profitability, and liabilities have an influence on share prices in mining sector companies at ISSI 2020-2022.
KESADARAN SEBAGAI PEMICU KEPATUHAN ATAS PENGENAAN SANKSI PAJAK KENDARAAN BERMOTOR DI KECAMATAN PARONGPONG Ian Dogles Tampubolon; Mila Susanti
Jurnal Ekonomis Vol 16 No 1 (2023): EKONOMIS : April 2023
Publisher : Fakultas Ekonomi Universitas Advent Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58303/jeko.v16i1.3199

Abstract

The government's strategy in increasing revenue from motor vehicle tax through tax bleaching, name reversal exemption and tax payment discounts shows that motor vehicle tax revenue has still not reached the target. Therefore, this study aims to determine the compliance of motor vehicle taxpayers through tax sanctions triggered by taxpayer awareness. Using primary data through questionnaires. The study population is domiciled in Parongpong District, especially Cihanjuang Rahayu Village, Karya Wangi Village and Cihideung Village. Sampling through convenient sampling and found 65 respondents and processed with analysis of description, correlation, determination, and significance after normality tests. The results found that the relationship between low tax sanctions (r = 0.3411) with WPKB compliance, with a contribution of 11.6% and a partial significant effect (sig. 0.0054 < 0.05). The relationship between taxpayer awareness is very low (r = 0.1392) with mandatory PKB compliance, with a contribution of 1.9% and a partial insignificant effect (sig. 0.268 > 0.05). Simultaneously, it shows that significant tax sanctions (Sig. 0.0037 < 0.05) and taxpayer awareness are not significant (Sig. 0.1561 > 0.05) for WPKB compliance in Parongpong District. Thus, accepting Ho and rejecting Ha, it can be concluded that tax sanctions are not able to raise taxpayers' awareness to become compliant motor vehicle taxpayers.
TINGKAT KEPATUHAN PEMILIK USAHA KOS ATAS PEMAHAMAN PAJAK KOS DI KECAMATAN PARONGPONG Jhonaen Sinaga; Marthinus Ismail
Jurnal Ekonomis Vol 16 No 1 (2023): EKONOMIS : April 2023
Publisher : Fakultas Ekonomi Universitas Advent Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58303/jeko.v16i1.3207

Abstract

The need for temporary houses that are used as facilities for workers and students who live around industrial sites and universities is a profitable business opportunity for boarding business owners. Therefore, this study aims to determine the understanding of boarding business owners about the Tax Law, how to calculate and how to report compliance with paying cost tax. Using primary data through questionnaires. The study population is domiciled in Parongpong District, especially Cihanjuang Rahayu Village and Karya Wangi Village. Sampling through convenient sampling and found 28 respondents and processed with analysis of description, correlation, determination, and significance after a normality test. The results of the study found that the relationship between understanding the Tax Law was strong (r = 0.69) with WP compliance, with a contribution of 48% and a significant effect (sig. 0.00 < 0.05). The relationship between understanding how to calculate is strong (r = 0.74) with WP compliance, with a contribution of 55% and a significant effect (sig. 0.00 > 0.05). The relationship between understanding how to report is very strong (r = 0.88) with WP compliance, with a contribution of 77% and a significant effect (sig. 0.00 > 0.05). Thus, the level of understanding of taxpayers is a strong factor that causes compliance of taxpayers who own boarding businesses.
PENGARUH TINGKAT HUTANG DAN PROFITABILITAS TERHADAP AGRESIVITAS PAJAK PADA INDEKS INFOBANK15 Martcelina Utami Sinaga; Francis Hutabarat
Jurnal Ekonomis Vol 16 No 1 (2023): EKONOMIS : April 2023
Publisher : Fakultas Ekonomi Universitas Advent Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58303/jeko.v16i1.3211

Abstract

This study aims to determine the effect of debt levels (DER) and profitability (ROA) on tax aggressiveness (ETR). The population in this study was obtained using the proposive sampling method for banks in the Infobank Index15 during the 2020-2021 period. There were 28 research samples because 1 bank found incomplete data processing. Statistical analysis using the SPSS application tool in carrying out correlation coefficient analysis, descriptive statistics, determination test, F test, t test, and linear regression analysis. The results showed that the debt level variable had a significant effect and profitability had no significant effect on tax evasion with a regression coefficient of 0.01 and 0.69 respectively and a significance level of 0.017 and 0.421 respectively at the 5% significance level.
PENGARUH KUALITAS AUDIT DAN KOMITE AUDIT TERHADAP MANAJEMEN LABA PADA PERUSAHAAN MANUFAKTUR DI BEI Shelly Julyen Sinurat; Lorina Siregar Sudjiman
Jurnal Ekonomis Vol 16 No 1 (2023): EKONOMIS : April 2023
Publisher : Fakultas Ekonomi Universitas Advent Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58303/jeko.v16i1.3215

Abstract

This study hopes to learn more about how audit quality and audit committees affect earnings management at manufacturing companies. In the year of 2020 until 2022, the research analyzed sub sector ceramic, porcelain, and glass, the manufacturing businesses trading on the Indonesia Stock Exchange. With Quantitative methods were derived through analyses of seven different companies' yearly financial reports, yielding 21 separate data sets. Using descriptive statistics, classical assumptions, multiple linear regression, hypothesis testing, and the coefficient of determination are all handled inside the SPSS software. The research found no significant relationship between audit quality or the presence of an audit committee and earnings management.
Factors affecting Earnings Management of Publicly Listed Companies: Indonesia Perspective Sinaga, Judith T.G.; Purnama, Timothy
Jurnal Ekonomis Vol 17 No 2 (2024): EKONOMIS : November 2024
Publisher : Fakultas Ekonomi Universitas Advent Indonesia

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

Abstract

The aim of this study is to determine the partial and simultaneous effects of firm size and institutional ownership on the earnings management of Indonesian publicly traded enterprises. Using a quantitative approach and causal associative research methodology, this study demonstrates the cause-and-effect relationship between independent and dependent variables by collecting and processing data to provide the knowledge required for analysis and problem-solving. Six distinct statistics comprise the data analysis employed in this study: regression analysis (multiple, simple), significant test (t, f), coefficient of correlation analysis (r), descriptive statistics analysis (mean, maximum, and minimum values), and coefficient of determination analysis (r2). The analysis result of the research is that, partially, there is no effect of firm size on earnings management and there is no effect of institutional ownership on earnings management. Simultaneously, there is no effect of firm size and institutional ownership on earnings management.
Pengaruh Pengetahuan Dan Kesadaran Pajak Terhadap Kemauan Untuk Membayar Pajak DJO, CHETVIN REINHARD CLIFORD; Ismail, Marthinus; Susanti, Mila
Jurnal Ekonomis Vol 17 No 1 (2024): EKONOMIS: April 2024
Publisher : Fakultas Ekonomi Universitas Advent Indonesia

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

Abstract

The willingness to pay taxes should be instilled in the community as early as possible. Therefore, one of the strategies carried out by the government is the Tax Goes to School program. This program is used to increase the knowledge and awareness of prospective taxpayers in order to awaken the willingness to pay taxes. In line with the government program, this research focuses on the perception of students in West Bandung on taxation as a population. Students who have gained knowledge about taxes as prospective taxpayers. It was found that 60 respondents filled out a questionnaire that could be used as a sample with several sample criteria. The data was analyzed using descriptive and regression analysis which began with validity and reliability tests and classical assumption tests. The results of the research data processing illustrate that tax knowledge and awareness significantly affect the willingness to pay taxes based on student perception both partially and simultaneously.
The Influence of Service Quality on The Interest of Consumer in Purchasing at Indomaret, Bandung Karundeng, Meidy Lieke
Jurnal Ekonomis Vol 17 No 2 (2024): EKONOMIS : November 2024
Publisher : Fakultas Ekonomi Universitas Advent Indonesia

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Abstract

The purpose of this study is to test and provide empirical evidence regarding the effect of service quality on consumer purchasing interest at the Indomaret branch in Bandung. The background of this study is because service quality is one of the most important factors in determining consumer purchasing interest. The research method used is an empirical method with a descriptive and verification approach. Primary data were collected through questionnaires distributed to one hundred Indomaret customers. The findings indicate a notable relationship between service quality and consumer buying interest, suggesting that service quality plays a role in influencing consumer buying interest.
Penerimaan Pajak Kendaraan Bermotor di Tengah Pandemi: Studi Kasus BAPENDA Jawa Barat: Indonesia Manalu, Herold Moody
Jurnal Ekonomis Vol 17 No 2 (2024): EKONOMIS : November 2024
Publisher : Fakultas Ekonomi Universitas Advent Indonesia

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

Abstract

ABSTRACT. The Covid-19 pandemic has had various impacts on society in Indonesia. One of the impacts is a decrease in people's income which causes people not to carry out their responsibilities in paying taxes. One tax that has great potential for regional income is motor vehicle tax. This research aims to determine motor vehicle tax revenue in West Java Province before and during the Covid-19 pandemic. This research uses motor vehicle tax revenue data provided by the West Java Province Regional Revenue Agency for 2018-2022. The data used in this research consists of motor vehicle tax revenue data for the 24 months before Covid-19 and motor vehicle tax revenue for the 24 months during the Covid-19 period. Data analysis and data testing used the normality test, independent sample t test and t difference test. The comparison results of several regions in West Java show mixed results and the research results show that motor vehicle tax revenue before Covid-19 in West Java had a higher nominal value than motor vehicle tax revenue during the Covid-19 period, and the research results show that different tests carried out show that Covid-19 does not affect motor vehicle tax revenues in West Java province.
Berkarir di Perpajakan Berdasarkan Persepsi dan Motivasi Mahasiswa FE Unai Tentang Pajak Seroy, Rhiezky Samuel; Susanti, Mila; Sudjiman, Lorina Siregar
Jurnal Ekonomis Vol 17 No 1 (2024): EKONOMIS: April 2024
Publisher : Fakultas Ekonomi Universitas Advent Indonesia

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

Abstract

Education is one of the programs to advance and educate the nation. Education begins with the family, which generally builds a person's character and career interests. Currently, there are still great opportunities in a tax career. However, it can be seen that a person's perception and motivation in a tax career are still far in demand. The purpose of this research is to research career interests in the field of taxation based on students' perceptions and motivations about taxes. The research was conducted on FE Unai students as a population and a sample of 75 people was obtained using snowball sampling. The research uses a quantitative method with primary data through questionnaires. Measurement scale using Likert scale. Statistical analysis describes data and trends as well as significance tests, equipped with validity and reliability tests. The research provides results that career interest in taxation is significantly influenced by perceptions and motivations about taxes, both partially and simultaneously.

Page 14 of 15 | Total Record : 147

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