Garuda - Garba Rujukan Digital

Article Per Year (5 Year)

All

Jurnal Ekonomis

jeko
Website

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

5 6 7 8 9

PENGARUH UKURAN PERUSAHAAN, PERTUMBUHAN PENJUALAN, DAN PROFITABILITAS TERHADAP PENGHINDARAAN PAJAK PERUSAHAAN MANUFAKTUR PADA TAHUN 2018-2019 Jennifer Priccila; Romulo Sinabutar
Jurnal Ekonomis Vol 14 No 1c (2021): EKONOMIS : April 2021
Publisher : Fakultas Ekonomi Universitas Advent Indonesia

Researchers aim to examine to determine the effect of company size, sales growth, and profitability on manufacturing company tax avoidance in 2018-2019. This type of research uses quantitative data with secondary data from financial and annual data from food and beverage manufacturing companies in 2018-2019. The research sample was obtained from 26 food and beverage manufacturing companies from 2018-2019, thus 19 research samples were obtained. The data analysis technique used statistical analysis and SPSS 25 software such as descriptive analysis, correlation coefficient, determination coefficient, significant F test and t-test, simple linear regression analysis, and classical assumption test. The results of this study indicate that there is a significant influence between company size, sales growth, and profitability on tax avoidance seen at the p-value <5% (Sig. 0,000).

PENDAPATAN PAJAK DARI PBB–P3 Leader Joy Lumbanraja; Mila Susanti
Jurnal Ekonomis Vol 14 No 1c (2021): EKONOMIS : April 2021
Publisher : Fakultas Ekonomi Universitas Advent Indonesia

The Directorate General of Taxes was a partner of the government in implementing tax reform to increase tax revenue which would be managed by the government and set forth in the APBN. The purpose of this study was to determine the effect of PBB-P3 on tax revenue at DJP based on secondary data from the 2001-2019 DJPs annual report. The research method used was a confirmative method processed from quantitative data. The data analysis used was descriptive analysis, correlation coefficient, determination coefficient, significance test and simple regression. The results showed that the average increase in PBB-P3 revenue from year to year was 8.57%, while the average increase in tax revenue at DJP was 12.9%. PBB-P3 revenue has a moderate relationship (0.4025) and contributes 16.8% to the tax revenue received by DGT. The significance test shows that Ho was accepted (sig. 0.0977> 0.05) so that PBB-P3 did not have a significant effect on tax revenue at DJP.

PENGARUH PENGHINDARAN PAJAK DAN PROFITABILITAS TERHADAP COST OF DEBT PADA PERUSAHAAN SUB SEKTOR TEKSTIL DAN GARMEN YANG TERDAFTAR DI BEI 2016-2019 Mayer Nicolas Hendryanto Pardosi; Romulo Sinabutar
Jurnal Ekonomis Vol 14 No 1c (2021): EKONOMIS : April 2021
Publisher : Fakultas Ekonomi Universitas Advent Indonesia

Cost of debt or cost of debt is an obligation that is owned by a company and that must be paid against its debts. This study aims to determine the effect of tax avoidance and profitability on the cost of debt in textile and garment sub-sector companies listed on the Indonesia Stock Exchange. This study used 40 research samples from 10 textile and garment sub-sector companies with company codes, namely: BELL, INDR, PBRX, POLY, RICY, SRIL, SSTM, TRIS, UNIT, ESTI from 2016-2019. This type of research is quantitative research. The independent variable (X1) is tax avoidance, (X2) is profitability, while the dependent variable (Y) is cost of debt. Researchers used descriptive statistics, correlation coefficient, coefficient of determination, significant F test, significant T test, and linear regression analysis (simple) as data analysis. The results of the research that the researchers have done show that there is no significant effect between tax avoidance on the cost of debt. The results of this study also show that there is a significant influence between profitability and cost of debt.

PENGARUH BEBAN PAJAK TANGGUHAN DAN PERENCANAAN PAJAK TERHADAP MANAJEMEN LABA (Studi Empiris pada Perusahaan Subsektor Manufaktur yang Terdaftar di BEI pada Tahun 2017 – 2019) Agnes Margareth Siregar; Romulo Sinabutar
Jurnal Ekonomis Vol 14 No 2a (2021): EKONOMIS : Agustus 2021
Publisher : Fakultas Ekonomi Universitas Advent Indonesia

The purpose of this study is to analyze the effect between deferred tax expense and tax planning on earnings management. The research method is descriptive with a quantitative approach. The data used in this study from annual financial statements on manufacturing companies that listed on the Indonesia Stock Exchange. Based on the simultaneous test results, deferred tax expense and tax planning have a significant effect on earnings management.

PENGARUH PERTUMBUHAN PERUSAHAAN DAN OPINI AUDIT TAHUN SEBELUMNYA TERHADAP OPINI AUDIT GOING CON- CERN (Studi pada Perusahaan Subsektor Makanan dan Minuman yang Terdaftar di BEI Tahun 2017-2019) Matthew; Lorina Siregar Sudjiman
Jurnal Ekonomis Vol 14 No 2a (2021): EKONOMIS : Agustus 2021
Publisher : Fakultas Ekonomi Universitas Advent Indonesia

Penelitian ini dilaksanakan dengan tujuan mencari tahu pengaruh pertumbuhan perusahaan dan opini audit tahun sebelumnya terhadap opini audit going concern. Sampel penelitian ini didapatkan dengan penggunaan metode purposive sampling dengan fokus perusahaan sub sektor makanan dan minuman, yang listing di Bursa Efek Indonesia pada kurun waktu 2017-2019. Penelitian dilakukan dengan data keuangan dari 22 perusahaan dan dengan pengamatan sejumlah 66 sampel penelitian. Penelitian dilakukan dengan pemanfaatan teknik analisis regresi logistik. Penelitian ini mendapatkan hasil yang menyatakan bahwa variabel pertumbuhan perusahaan tidak berpengaruh signifikan terhadap penerimaan opini audit going concern. Namun variabel opini audit tahun sebelumnya memiliki pengaruh terhadap penerimaan opini audit going concern.

PENGARUH PROFITABILITAS DAN GOOD CORPORATE GOVERNANCE TERHADAP MANAJEMEN PAJAK Helentina; Harman Malau
Jurnal Ekonomis Vol 14 No 2a (2021): EKONOMIS : Agustus 2021
Publisher : Fakultas Ekonomi Universitas Advent Indonesia

This study aims to determine wheter there is an influence between Profitability and Good Corporate Governance on Tax Management. The research population is banking sector companies listed on the Indonesia Stock Exchange in 2017-2019, which where taken as many as 23 companies as samples. The data used by the researchers as the basis of analysis in this study is secondary data. The analysis technique used by the researchers is multiple linear regression analysis. The result of the study show that Profitability and Good Corporate Governance have no significant effect on tax management.

STUDI TENTANG FUNGSI PENGAWASAN ATAS PENGUNGKAPAN CSR Priscilla Ruth Putri; Hisar Pangaribuan
Jurnal Ekonomis Vol 14 No 2a (2021): EKONOMIS : Agustus 2021
Publisher : Fakultas Ekonomi Universitas Advent Indonesia

This study aims to determine whether the supervisory function seen from the proportion of independent commissioners and independent audit committees has a significant influence on Corporate Social Responsibility (CSR). The samples used in this study were 53 samples of banks in Indonesia, Malaysia, and Singapore. The method used in this research is descriptive coefficient, coefficient of determination, correlation coefficient, and t test. The results of this study indicate that the independent board of commissioners has no effect on CSR disclosure with t count -0.038 < t table 1.65978 with is 0.05 or sig level. 0.704 is greater than 0.05 and the independent audit committee has no effect on CSR disclosure with t count 0.229 < t table 1.65978 with, 0.05 or sig level. 0.819 greater than 0.05

PENGARUH PPN DAN PPH TERHADAP PENDAPATAN PAJAK PUSAT Rano Karno; Marthinus Ismail
Jurnal Ekonomis Vol 14 No 2a (2021): EKONOMIS : Agustus 2021
Publisher : Fakultas Ekonomi Universitas Advent Indonesia

The Directorate General of Taxes (DGT) or Central Tax is the government's partner in implementing tax reform in Indonesia to increase tax revenues which will be managed by the government and set forth in the APBN. The purpose of this study was to determine the effect of VAT and PPh on central tax revenues based on secondary data from the 2000-2019 DGT annual report. The research method used is a confirmation method that is processed from quantitative data. Analysis of the data used is descriptive analysis, correlation coefficient, coefficient of determination, significance test and simple regression. The results showed that the average increase in VAT receipts from year to year was Rp.258.8 million, while the average increase in income tax revenues was Rp.376.5 million, and the average increase in central tax revenues was Rp. 657.1 million. VAT and PPh have an influence on central tax revenues. The significance test shows that Ho is accepted (sig. 0.00 > 0.05) so that VAT and PPh have a significant effect on central tax revenue.

PENGARUH KOMITE AUDIT TERHADAP PENGUNGKAPAN PENGENDALIAN INTERNAL Fitriany Br Simbolon; Lenita Waty
Jurnal Ekonomis Vol 14 No 2b (2021): EKONOMIS : Agustus 2021
Publisher : Fakultas Ekonomi Universitas Advent Indonesia

This research purpose is to examine the effect of the audit committee characteristic with audit committee expertise, genders in audit committee, and company age as the indicators and internal control research as the dependent variable. This research used data that obtained from the Indonesia Stock Exchange (IDX) from 2019 to 2020. For the sample, this research used 41 banking companies that registered on the IDX result from purposive sampling method. The multiple regressionis used in this research for the statistiacal technique. The final results of this research indicate that the knowledge of the audit committee and the gender in audit committee have a positive effect on internal control disclosure.

PENGARUH PROFITABILITAS TERHADAP PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY Nicolas Ernesto; Hisar Pangaribuan
Jurnal Ekonomis Vol 14 No 2b (2021): EKONOMIS : Agustus 2021
Publisher : Fakultas Ekonomi Universitas Advent Indonesia

The aim of this study is to find out how profitability effect Corporate Social Responsibility (CSR) with the target study is 40 banks in Indonesia during 2018-2019. Profitability is “as an independent variable and Corporate Social Responsibility as dependent variable in the current research. The study is purposive sampling technique. The data used in this study is secondary data taken from www.idx.co.id. This research uses multiple linear regression analysis model. This study obtains results that prove that Net Profit Margin and Earning Per Share have no significant effect on Corporate Social Responsibility Disclosure. The analysis of the coefficient of determination shows the results of the adjusted R square value in the coefficient of determination test of 1.2%, where the remaining 98.8% is influenced by other variables. This shows that the independent variables in this study are not sufficiently influential on CSR disclosure because there are still many other variables that have a major influence on CSR disclosure.

Page 7 of 15 | Total Record : 147

5 6 7 8 9

Filter by Year

2018 2025

Filter By Issues

All Issue Vol 18 No 1 (2025): Ekonomis, April 2025 Vol 17 No 2 (2024): EKONOMIS : November 2024 Vol 17 No 1 (2024): EKONOMIS: April 2024 Vol 16 No 1 (2023): EKONOMIS : April 2023 Vol 15 No 2 (2022): EKONOMIS : November 2022 Vol 15 No 1c (2022): EKONOMIS : April 2022 Vol 15 No 1b (2022): EKONOMIS : April 2022 Vol 15 No 1a (2022): EKONOMIS : April 2022 Vol 14 No 3d (2021): EKONOMIS : November 2021 Vol 14 No 3a (2021): EKONOMIS : November 2021 Vol 14 No 3c (2021): EKONOMIS : November 2021 Vol 14 No 3b (2021): EKONOMIS : November 2021 Vol 14 No 2b (2021): EKONOMIS : Agustus 2021 Vol 14 No 2a (2021): EKONOMIS : Agustus 2021 Vol 14 No 2c (2021): EKONOMIS : Agustus 2021 Vol 14 No 1b (2021): EKONOMIS : April 2021 Vol 14 No 1a (2021): EKONOMIS : April 2021 Vol 14 No 1c (2021): EKONOMIS : April 2021 Vol 13 No 4a (2020): EKONOMIS : Desember 2020 Vol 13 No 4b (2020): EKONOMIS : Desember 2020 Vol 13 No 3 (2020): EKONOMIS : Oktober 2020 Vol 13 No 2 (2020): EKONOMIS : Juni 2020 Vol 13 No 1 (2020): EKONOMIS : April 2020 Vol 12 No 2 (2019): EKONOMIS : Oktober 2019 Vol 12 No 1 (2019): EKONOMIS : April 2019 Vol 11 No 2 (2018): EKONOMIS : Oktober 2018 More Issue

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

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