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Jurnal Ekonomis

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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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THE IMPACT OF LIQUIDITY AND SOLVABILITY TOWARD PROFITABILITY ON FOOD AND BEVERAGE PRODUCT SUBSECTORS COMPANIES THAT LISTED IN INDONESIA STOCK EXCHANGE Bill Schara Marbun; Harman Malau
Jurnal Ekonomis Vol 13 No 1 (2020): EKONOMIS : April 2020
Publisher : Fakultas Ekonomi Universitas Advent Indonesia

This aim of this research was to know whether the liquidity and solvency variables have impact on probability in the food and beverages product subsector. The data source of this research was secondary data obtained from financial reports and annual reports of companies listed on the Indonesia Stock Exchange in 2016-2018. Then this study used purposive sampling to determine the sample that in research. And several methods of data analysis that to be processed, with test classic assumptions, test hypotheses and regression analysis in providing conclusions of this study. It was found that the average liquidity variable in the company was in good condition, solvency in the related company was not good and the same as liquidity, profitability in the average company was in good condition. Meanwhile based on the hypothesis test it was concluded that liquidity has a significant effect on profitability but solvency did not influence profitability. Liquidity and solvency had a significant impact on profitability simultaneously

THE EFFECT OF PROFIBILITY AND LEVERAGE ON TAX AVOIDANCE (Study of Agricultural Sector Companies in the Plantation Sub-Sector Listed on the Indonesia Stock Exchange) Dick Wolters Marbun; Mila Susanti
Jurnal Ekonomis Vol 13 No 1 (2020): EKONOMIS : April 2020
Publisher : Fakultas Ekonomi Universitas Advent Indonesia

This study aim was to see whether profitability and leverage had an impact toward tax avoidance. The data used in this study were secondary data taken from the financial statements of agricultural sector plantation companies listed on the Indonesia Stock Exchange in 2015-2018. This study used descriptive analysis, linear regression and significant test. The results of this study indicated that profitability in agricultural sector plantation companies had a significant effect on tax avoidance. Likewise, leverage had a significant effect on tax avoidance, but the simultaneous test measurement of profitability and leverage on tax avoidance did not have a significant effect on tax avoidance.

INVESTIGATING THE EFFECT OF LIQUIDITY, LEVERAGE AND SALES GROWTH ON FINANCIAL DISTRESS Andhika Sudjiman; Lorina Sudjiman
Jurnal Ekonomis Vol 13 No 2 (2020): EKONOMIS : Juni 2020
Publisher : Fakultas Ekonomi Universitas Advent Indonesia

Tujuan penelitian ini adalah untuk menganalisis pengaruh likuiditas, leverage dan growth terhadap Financial Distress pada perusahaan property dan real estate yang terdaftar di Bursa Efek Indonesia periode 2014 sampai dengan 2018. Jumlah sampel sebanyak 125 amatan ditentukan dengan menggunakan metode purposive sampling. Pengumpulan data dilakukan dengan teknik dokumentasi melalui situs Bursa Efek Indonesia (BEI). Metode analisis data yang digunakan adalah statistik deskriptif dan uji asumsi klasik. Pengujian hipotesis dalam penelitian ini menggunakan analisis regresi linear berganda dengan uji t, uji F, dan koefisien determinasi. Pengelolaan data dilakukan dengan menggunakan SPSS versi 25. Hasil penelitian menunjukkan bahwa secara simultan likuiditas, leverage dan sales growth berpengaruh signifikan terhadap financial distress. Sedangkan secara parsial likuiditas, leverage berpengaruh signifikan terhadap financial distress. Dan sales growth tidak berpengaruh signifikan terhadap financial distress.

PENGARUH CSR DAN LEVERAGE TERHADAP NILAI PERSUSAHAAN PADA PERUSAHAAN SUB SEKTOR KOSMETIK DAN KEPERLUAN RUMAH TANGGA Juan Situmorang; Romulo Sinabutar
Jurnal Ekonomis Vol 13 No 2 (2020): EKONOMIS : Juni 2020
Publisher : Fakultas Ekonomi Universitas Advent Indonesia

The purpose of this research is to know the Corporate Social Responsibility and Leverage on the value of the company in the Indonesian Stock Exchange index in 2015-2019. The method on this study is purposive sampling. This study was conducted on the company's Sub-sector cosmetics and household use listed on the Indonesia Stock Exchange in 2015-2019 with the number of samples 4 companies that have been arranged by the authors. The results showed that Corporate Social Responsibility and Leverage influenced the company's value simultaneously. The CSR and leverage are not significantly significant in the value of the company registered in the Indonesian Stock exchange in 2015-2019

THE EFFECT OF LIQUIDITY RATIOS AND RATIO OF RENTABILITY TO SOLVABILITY RATIOS. (Empirical Study of Plactics and Packaging Sub Sector Companies Listed on the Indonesia Stock Exchange in 2015-2019) Fritz Dholly Hutapea; Paul Eduard Sudjiman
Jurnal Ekonomis Vol 13 No 2 (2020): EKONOMIS : Juni 2020
Publisher : Fakultas Ekonomi Universitas Advent Indonesia

The purpose of this study are to determine the impact of the liquidity ratio represented by the current ratio and the rentability ratio represented by the gross profit margin ratio on the solvability ratio represented by the debt to equity ratio. The research method is descriptive with quantitative approach. This research was conducted upon plastic and packaging companies listed in Indonesian Stock Exchange in 2015 to 2019, with the number of samples is 8 companies in accordance with the criteria esthablised by the author. The result show all the companies have a good current ratio and gross profit ratio and the companies has a small debt to equity ratio. In the partial test it was found that the current ratio dan gross profit margin ratio had no significant on the debt to equity ratio, in simultaneous test of current ratio and gross profit ratio has a significant relationship to debt to equity ratio.

EFFECT OF PROFITABILITY AND LIQUIDITY ON STOCK RETURNS ON INFRASTRUCTURE COMPANIES LISTED ON THE INDONESIA STOCK EXCHANGE FROM 2015-2018 Gwyneth Heiddy Limbong; Harman Malau
Jurnal Ekonomis Vol 13 No 2 (2020): EKONOMIS : Juni 2020
Publisher : Fakultas Ekonomi Universitas Advent Indonesia

This study aims to determine the effect of profitability and liquidity on stock returns. The dependent variable is the return on equity (ROE) and current ratio (CR) and uses stock returns as an independent variable. The data collection method used is using purposive sampling, the source of which is secondary data, and obtained from the company's annual or financial statements. This study uses samples from infrastructure sector companies in the energy, toll roads, ports, airports & the like and telecommunications sub-sector that were listed on the Indonesia Stock Exchange in 2015-2018. The analytical method used is the multiple regression method. The results showed that profitability did not affect stock returns and liquidity does not affect stock returns. And the simultaneous effect of return on equity (ROE) and current ratio (CR) on stock returns does not affect infrastructure sector companies listed on the Indonesia Stock Exchange in 2015-2018.

ANALISIS PENERAPAN GOOD CORPORATE GOVERNANCE (GCG) TERHADAP KINERJA PERUSAHAAN (Studi Empiris Perusahaan Sub Sektor Pakan Ternak yang Terdaftar di Bursa Efek Indonesia Tahun 2014-2018) Parulian Simanjuntak; Lorina Siregar Sudjiman
Jurnal Ekonomis Vol 13 No 2 (2020): EKONOMIS : Juni 2020
Publisher : Fakultas Ekonomi Universitas Advent Indonesia

The aim of this research was to determine the influence of the implementation of good coporate governance on company’s performance. This research used board of directors, proportion of independent board of commisioners, and audit comittee as the indicators. The population were all animal feed sub sector companies listed on Indonesia Stock Exchange (BEI), the sampling method used was purposive sampling. Based on the result of the selection, there are 4 samples of selected companiess which means 20 samples of financial report. This research used secondary data in the form of financial statement (annual report) of company listed on the Indonesia Stock Exchange (BEI). The method used in this research was quantitative descriptive method by using some calculation analysis, such as classic assumption test, correlation coefficient analysis, significance test, coefficient of determination analysis, and linear regression analysis with the help of software SPSS. The result showed that the correlation (r) of each indicator were 0.310, 0.045, and 0.218, which means there was a low correlation between board of directors, proportion of independent board of commisioners, and audit comittee toward return on asset (ROA) where simultaneously GCG has no significant effect on company’s performance.

PERPUTARAN MODAL KERJA DAN PENGARUHNYA TERHADAP PROFITABILITAS Paul Sudjiman
Jurnal Ekonomis Vol 13 No 2 (2020): EKONOMIS : Juni 2020
Publisher : Fakultas Ekonomi Universitas Advent Indonesia

Profitability is the company's ability to obtain profits or profits. Several factors can affect profitability in the company one of which is net working capital. The purpose of this study was to determine the effect of working capital on profitability in Food and Beverage companies on the Indonesia Stock Exchange in the 2015-2018 period. The population in this study were 9 Food and Beverage companies. The technique used in sampling is purposive sampling, with a total sample of 36 industrial goods consumer companies. The data used in this research is secondary data. The analytical model used to solve the research problem is linear regression. Based on the results of descriptive statistical research, each variable has a pretty good result. With an average value (mean) of 9.0192 for Working Capital Turnover, and meet industry standards, which is six times, While the average value (mean) of 0.1437 for Profitability, which means less good because it does not meet industry standards, which is 0.15 or 15%. The analysis found that there was no significant effect between working capital on profitability with a t-test value of -1.674 and a significance value of 0.103> 0.05.

BUSINESS PERFORMANCE: BALANCED SCORECARD ANALYSIS FOR INDONESIA PUBLISHING HOUSE (IPH) Victor Sinaga; Judith Sinaga
Jurnal Ekonomis Vol 13 No 3 (2020): EKONOMIS : Oktober 2020
Publisher : Fakultas Ekonomi Universitas Advent Indonesia

The study aimed to analyze the business performance of Indonesia Publishing House (IPH). Descriptive method was used to explain the business performance using balanced scorecard (BSC) model. There were 30 respondents who participated in this study. The findings showed that the four BSC perspectives (financial, customer, internal business process, and learning and growth) attained the level of good. IPH business performance needs some improvements to achieve the highest level of performance.

ANALISIS KEBIJAKAN ISENTIF PAJAK DI TENGAH WABAH COVID-19 DI INDONESIA Alda Sitohang; Romulo Sinabutar
Jurnal Ekonomis Vol 13 No 3 (2020): EKONOMIS : Oktober 2020
Publisher : Fakultas Ekonomi Universitas Advent Indonesia

This study aims to analyze tax incentive policies in Indonesia due to the corona virus outbreak. This research uses literature study as a method. The data processing and analysis technique used is content analysis. The main data from this research is the Regulation of the Minister of Finance of the Republic of Indonesia. As well as other data obtained through text books, journals, theses, articles, information from the internet and other official websites. The results show that the tax incentive policy set by the government is conceptually and its implementation is quite good, the regulations referenced in this study have a longer tax period than the previous tax period regulations. However, tax incentives have not been well realized due to a decrease in state revenue which causes the total state revenue to fall short of the stipulated budget amount.

Page 3 of 15 | Total Record : 147

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Paul Edward Sudjiman

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jurnal.ekonomis@unai.edu

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+6281321394770

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Kampus UNAI Jl. Kolonel Masturi No. 288 Parongpong, Bandung Barat 40559

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Kab. bandung barat,

Jawa barat

INDONESIA

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Home Page

OAI Link

Editorial Team

Contact

Reviewer

Google Scholar

Contact Name Paul Edward Sudjiman

Contact Email jurnal.ekonomis@unai.edu

Phone +6281321394770

Journal Mail Official jurnal.ekonomis@unai.edu

Editorial Address Kampus UNAI Jl. Kolonel Masturi No. 288 Parongpong, Bandung Barat 40559

Location Kab. bandung barat, Jawa barat INDONESIA

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Contact Name
Paul Edward Sudjiman

Contact Email
jurnal.ekonomis@unai.edu

Phone
+6281321394770

Journal Mail Official
jurnal.ekonomis@unai.edu

Editorial Address
Kampus UNAI Jl. Kolonel Masturi No. 288 Parongpong, Bandung Barat 40559

Location
Kab. bandung barat,

Jawa barat

INDONESIA