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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 LIKUIDITAS DAN SOLVABILITAS TERHADAP PROFITABILITAS PADA PERUSAHAAN MANUFAKTUR SUBSEKTOR KERAMIK PORSELEN DAN KACA YANG TERDAFTAR DI BEI TAHUN 2015-2019 Yehezkiel Rivaldo Tarigan; Lorina Siregar Sudjiman
Jurnal Ekonomis Vol 14 No 1a (2021): EKONOMIS : April 2021
Publisher : Fakultas Ekonomi Universitas Advent Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (381.448 KB) | DOI: 10.58303/jeko.v14i1a.2504

Abstract

This study aims to test the effect of Liquidity (Current Ratio) and Solvency (Debt to Equity Ratio) on Profit on Assets (Return on Assets) on companies manufacturing sub-sectors of porcelain and glass ceramics listed on the Indonesia Stock Exchange. The research method used quantitative method in the form of financial statements obtained from the Indonesia Stock Exchange on porcelain and glass ceramics companies. The population in this sub-sector amounted to 8 companies selected so that it uses 7 companies with a 5-year period so as to obtain 35 research samples. The results in this study show that Liquidity has a significant influence on profitability, while solvency has no influence on profitability in manufacturing companies of porcelain and glass ceramics sub-sector listed on the Indonesia Stock Exchange for the period 2015-2019.
PENGARUH STRUKTUR MODAL DAN PROFITABILITAS TERHADAP HARGA SAHAM PADA PERUSAHAAN SUBSEKTOR KOSMETIK DAN KEPERLUAN RUMAH TANGGA YANG TERDAFTAR DI BURSA EFEK INDONESIA Intan Pebriana Marbun; Harman Malau
Jurnal Ekonomis Vol 14 No 1b (2021): EKONOMIS : April 2021
Publisher : Fakultas Ekonomi Universitas Advent Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (528.198 KB) | DOI: 10.58303/jeko.v14i1b.2505

Abstract

Penelitian ini bertujuan untuk mengetahui apakah variabel struktur modal dan profitabilitas berpengaruh terhadap harga saham pada subsektor kosmetik dan keperluan rumah tangga. Sumber data dalam penelitian ini adalah data sekunder yang diperoleh dari laporan keuangan dan laporan tahunan perusahaan yang terdaftar di Bursa Efek Indonesia tahun 2015-2019. Penelitian ini menggunakan purposive sampling untuk menentukan sampel yang diteliti. Beberapa metode analisis data yang akan diolah, dengan deskriptif analisis, uji hipotesis, dan analisis regresi untuk memberikan kesimpulan. Struktur modal memiliki nilai R= 0,813 dan R square=66,1%, profitabilitas memiliki nilai R= 0,949 dan R square= 90%, dan nilai R dari struktur modal dan profitabilitas sebesar 0,949, dan R square= 90%. Hasil penelitian ini menunjukkan uji t (DER) berpengaruh secara signifikan terhadap harga saham dengan hasil (0,000), uji t (ROE) berpengaruh secara signifikan terhadap harga saham dengan hasil (0,000), uji F (DER & ROE) berpengaruh secara signifikan terhadap harga saham dengan hasil F= (0,000).
PENGARUH SELF ASSESSMENT SYSTEM, PEMERIKSAAN PAJAK DAN PENAGIHAN PAJAK TERHADAP PENERIMAAN PPN DI KOTA BEKASI SELATAN Fanny Panjaitan; Paul Eduard Sudjiman
Jurnal Ekonomis Vol 14 No 1b (2021): EKONOMIS : April 2021
Publisher : Fakultas Ekonomi Universitas Advent Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (478.821 KB) | DOI: 10.58303/jeko.v14i1b.2506

Abstract

This study has a goal, namely how the effect of the self-assessment system and tax bills on the value added tax receipts of the city of Bekasi respondents in this journal the sample is all taxpayers for themselves as well as corporate taxpayers in the city of South Bekasi. The data collection technique for this research is the documentation method where the technique for collecting data is made by collecting all secondary data and all the information contained in the document is also included for problem solving. Data analysis was assisted by simple linear regression through the t test. This finding resulted in data where the self-assessment system, as well as tax collection as a whole, had an effect on value added tax receipts at the Cibitung mayor's office for 2019-2020.
PENGARUH CORPORATE GOVERNANCE, PROFITABILITAS, DAN LEVERAGE TERHADAP PENGHINDARAN PAJAK PADA PERUSAHAAN MANUFAKTUR SUB-SEKTOR KIMIA TAHUN 2017-2019 Rosalinda Hutapea; Romulo Sinabutar
Jurnal Ekonomis Vol 14 No 1b (2021): EKONOMIS : April 2021
Publisher : Fakultas Ekonomi Universitas Advent Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (719.856 KB) | DOI: 10.58303/jeko.v14i1b.2507

Abstract

Corporate Tax Avoidance is a way of limiting or eliminating the tax burden by considering the tax risks it causes. This study aims to examine and provide evidence of the influence of corporate governance, profitability, and leverage on tax avoidance. The population in this study is the chemical sub-sector manufacturing companies listed on the Indonesia Stock Exchange in 2017-2019. The sample in this study used 13 chemical companies listed on the Indonesia Stock Exchange as many as 39 samples. This data was downloaded from www.idx.co.id. The methods used in this research are descriptive analysis method, classical assumption test, significant T test and F significant test, normality test, and linear regression analysis, with a significance level of 0.05 or u. 5%. The results of this study indicate that corporate governance has a positive and insignificant effect on tax avoidance 0.625> 0.05 with t count 0.493, profitability has a negative and significant effect on tax avoidance 0.019> 0.05 with t count -2.450, and leverage has a negative but not negative effect. significant to tax avoidance 0.438> 0.05 with t count -784.
PENGARUH PROFITABILITAS DAN UKURAN PERUSAHAAN TERHADAP PENGHINDARAN PAJAK PADA PERUSAHAAN MANUFAKTUR SUB SEKTOR PULP & KERTAS YANG TERDAFTAR DI BEI 2012 - 2019 Ketrin Novelita Sinaga; Paul Eduard Sudjiman
Jurnal Ekonomis Vol 14 No 1b (2021): EKONOMIS : April 2021
Publisher : Fakultas Ekonomi Universitas Advent Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (508.575 KB) | DOI: 10.58303/jeko.v14i1b.2508

Abstract

Every research carried out has a purpose that underlies the research. Knowing the effect of Profitability and Company Size on Tax Avoidance in the pulp & paper sub sector is the main objective of this study. The number of sub-sector population used is 9 companies and has been selected through purposive sampling technique, so that the sample size becomes 4 companies with 8 years of financial reporting period and 32 samples are obtained. In this study, the results show that profitability has an effect on tax avoidance, firm size has no effect on tax avoidance.
PENGARUH LIKUIDITAS DAN LEVERAGE TERHADAP PROFITABILITAS PADA PERUSAHAAN MANUFAKTUR SUBSEKTOR SEMEN YANG TERDAFTAR DI BEI 2015 - 2019 Puji Deli Shella; Lorina Siregar Sudjiman
Jurnal Ekonomis Vol 14 No 1b (2021): EKONOMIS : April 2021
Publisher : Fakultas Ekonomi Universitas Advent Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (510.567 KB) | DOI: 10.58303/jeko.v14i1b.2509

Abstract

This study aims to test whether liquidity and leverage have an effect on. The object in this study is a cement sub-sector manufacturing company listed on the Indonesia Stock Exchange in 2015-2019 consisting of 6 companies sampled in this study. This study uses secondary data processed using SPSS 26 application. The results of the research obtained in this study stated that liquidity (CR) and leverage (DER) have a significant effect on profitability (ROA) in cement sub-sector manufacturing companies listed on the Indonesia Stock Exchange for the period 2015-2019.
PENGARUH PROFITABILITAS DAN SOLVABILITAS TERHADAP AUDIT REPORT LAG PADA PERUSAHAAN MANUFAKTUR SUB-SEKTOR MAKANAN DAN MINUMAN YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2016-2018 Greatson Paul Hutapea; Romulo Sinabutar
Jurnal Ekonomis Vol 14 No 1b (2021): EKONOMIS : April 2021
Publisher : Fakultas Ekonomi Universitas Advent Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (736.081 KB) | DOI: 10.58303/jeko.v14i1b.2510

Abstract

This study aims to determine the effect of company profitability and solvency on audit report lag. Food and beverage sub-sector manufacturing companies listed on the Indonesia Stock Exchange (IDX) for the 2016-2018 period became the population in this study. The sample used in this study was selected by purposive sampling. From the results of the sample criteria that have been determined from 34 food and beverage sub-sector manufacturing companies listed on the Indonesia Stock Exchange (IDX), 16 companies were eliminated because these companies did not publish their financial reports during 2016-2018 period, and only 18 companies still meet the criteria. To determine the effect of the independent variable on the dependent variable, the t test and F test were carried out with a significance level (α) of 0,05 or 5%. The data analysis method in this research is multiple linear regression. The results showed that profitability (ROE) had no significant effect on audit report lag 0.089>0.05 with t count 1.733, and solvency (DER) had a significant effect on audit report lag 0.000<0.05 with t count 7.404. And profitability and solvency simultaneously affect the audit report lag 0.000<0.05 with F count 27.872.
ANALISIS PENGARUH PENDIDIKAN DAN PELATIHAN TERHADAP KINERJA KARYAWAN DI RUMAH SAKIT ADVENT BANDAR LAMPUNG Meidy Lieke Karundeng
Jurnal Ekonomis Vol 14 No 1c (2021): EKONOMIS : April 2021
Publisher : Fakultas Ekonomi Universitas Advent Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (571.377 KB) | DOI: 10.58303/jeko.v14i1c.2511

Abstract

Masalah yang akan dibahas dalam penelitian ini adalah: bagaimana pengaruh pendidikan dan pelatihan secara parsial maupun secara simultan terhadap kinerja karyawan di RSABL. Penelitian ini menggunakan kuesioner dan wawancara sebagai instrumen penelitian terhadap 104 karyawan medis dan non medis RSABL, yang terpilih sebagai responden. Data diolah menggunakan alat bantu software SPSS v.16. Kesimpulan dalam penelitian ini adalah bahwa masing-masing variable bebas yaitu Pendidikan dan pelatihan terbukti memiliki pengaruh terhadap kinerja karyawan secara parsial, namun tidak sebesar pengaruh yang ditimbulkan terhadap kinerja karyawan, jika variable Pendidikan dan pelatihan bersinergi secara simultan. Dari hasil pengujian statistik didapati bahwa pengaruh simultan kedua variable bebas terhadap kinerja karyawan sebagai variabel terikat adalah 26.1% dan 73.9% dipengaruhi oleh variable lain yang tidak diteliti dalam penelitian ini.
PENGARUH INTENSITAS MODAL DAN LEVERAGE TERHADAP AGRESIVITAS PAJAK PERUSAHAAN PENGHASIL BAHAN BAKU SUB SEKTOR PERTAMBANGAN BATUBARA YANG TERDAFTAR DI BEI 2017-2019 Sabatini Simbolon; Lorina Siregar Sudjiman
Jurnal Ekonomis Vol 14 No 1c (2021): EKONOMIS : April 2021
Publisher : Fakultas Ekonomi Universitas Advent Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (773.976 KB) | DOI: 10.58303/jeko.v14i1c.2512

Abstract

This study aims to see how capital intensity, how leverage, how tax aggressiveness, and how capital intensity and leverage on tax aggressiveness. This research was conducted at companies producing raw materials for coal mining sub-sector which were listed on the Indonesia Stock Exchange (IDX) in 2017-2019 and using a purposive sampling sample of 20 companies for 3 years of research, the number of sampling was 60 observation data. The population in this study is the annual financial statements of all mining sub-sector producing companies listed on the Indonesia Stock Exchange (BEI) 2017-2019. The analytical methods used in managing statistical data analysis are normality test, multicollinearity test, heteroscedasticity test, autocorrelation test, t test and f test. Based on the simultaneous test results, capital intensity and leverage have a significant effect on tax avoidance in Coal Mining Sub-Sector Raw Material companies listed on the Indonesia Stock Exchange in 2017-2019.
ANALISIS PENGARUH FRAUD TRIANGLE DALAM MENDETEKSI KECURANGAN PADA LAPORAN KEUANGAN PERUSAHAAN MANUFAKTUR SUB SEKTOR FOOD AND BEVERAGE YANG TERDAFTAR DI BEI TAHUN 2017-2019 Hazel Sharon Millane Ingkan Karuyan Nainggolan; Harman Malau
Jurnal Ekonomis Vol 14 No 1c (2021): EKONOMIS : April 2021
Publisher : Fakultas Ekonomi Universitas Advent Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (757.043 KB) | DOI: 10.58303/jeko.v14i1c.2513

Abstract

Laporan keuangan merupakan salah satu bentuk laporan yang disajikan oleh sebuah perusahaan guna menunjukkan kinerja pada keuangan perusahaannya. Namun terdapat banyak kasus penipuan dalam laporan keuangan ini dengan cara mempercantik laporan keuangan sehingga banyak investor yang akan tertarik pada perusahaan tersebut. Maka dari itu, dilakukannya penelitian ini dengan tujuan untuk memperoleh sebuah bukti empiris dari efektivitas dari fraud triangle yang dimana merupakan factor dari penyebab terjadinya kecurangan laporan keuangan (financial statement fraud). Laporan keuangan perusahaan manufaktur sub sektor makanan dan minuman (Food and Beverage) yang terdaftar di Bursa Efek Indonesia (BEI) pada periode 2017-2019 merupakan objek dari penelitian ini serta digunakannya 36 sampel data dan dianalisa dengan analisis regresi logistik. Hasil dalam penelitian ini menunjukkan bahwa dari ke-7 variabel dalam penelitian ini, terdapat pengaruh positif pada variabel Organizational Structure (OStruc) terhadap kecurangan laporan keuangan, sementara Financial stability (ACHANGE), external pressure (LEV), personal financial need (OSHIP), financial target (ROA), nature of industry (RECEIVABLE), dan rationalization (AUDITCHANGE) berpengaruh negative terhadap kecurangan laporan keuangan.

Page 6 of 15 | Total Record : 147

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