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Pajak dan Manajemen Keuangan
Published by Asosiasi Riset Ekonomi dan Akuntansi Indonesia
ISSN : 3046899X     EISSN : 30469848     DOI : 10.61132
Core Subject : Economy, Science,
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance
untuk mendiseminasikan, mengembangkan dan memfasilitasi hasil-hasil penelitian Ilmu Manajemen, Ilmu Perpajakan dan Akuntansi, sebagai wadah bagi para dosen, guru, peneliti dan praktisi di bidang Ekonomi dan Manajemen
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Akuntansi
Articles 15 Documents
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Search results for , issue "Vol. 1 No. 4 (2024): Agustus : Pajak dan Manajemen Keuangan" : 15 Documents clear
Pengaruh Rasio Solvabilitas Terhadap Profitabilitas: (Studi Pada PT. Bukit Asam Tbk) Lestari, Suprihatin; Kurniasih, Endah Tri; Wiarta, Iqra; Dani, Rian
Pajak dan Manajemen Keuangan Vol. 1 No. 4 (2024): Agustus : Pajak dan Manajemen Keuangan
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/pajamkeu.v1i4.346

Abstract

This research aims to analyze the effect of solvency ratios on profitability in mining companies in Indonesia, namely PT. Bukit Asam Tbk which is a state-owned company engaged in the mining industry. The solvency ratios used are debt to Equity Ratio (X1) and Debt to Asset Ratio (X2) while the profitability ratio used is return on assets (Y). The research method used is quantitative descriptive analysis with multiple linear regression as an analysis tool. The data used comes from the company's annual report for the period 2014 - 2023. The research results show a significant influence of the solvency ratio on the profitability ratio.
Determinan RAROC pada Perusahaan Manufaktur (LQ45) di Bursa Efek Indonesia (BEI) periode 2017 – 2023 Ivan Jan Jaya Silaen; Adler Haymans Manurung; Jhonni Sinaga; Djuni Thamrin; AWN Fikri
Pajak dan Manajemen Keuangan Vol. 1 No. 4 (2024): Agustus : Pajak dan Manajemen Keuangan
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/pajamkeu.v1i4.353

Abstract

This research aims to determine the determinants of RAROC in manufacturing companies on the IDX for the 2017 - 2023 period. The data used in this research is secondary data. This data is quantitative data obtained from the Indonesian Stock Exchange (BEI) with shares included in the LQ45 Index in the form of annual financial reports for the period 2017 - 2023. The sample for this research was 33 companies obtained using purposive sampling technique. The data analysis technique used is multiple linear regression analysis and hypothesis testing using determinate coefficient tests, simultaneous F-tests and partial T-tests. The data analysis technique was carried out using the Eviews13 For Windows program. The research results show that Gross Profit Margin (GPM), Debt to Equity Ratio (DER) and Interest Coverage Ratio (ICR) together (simultaneously) have a significant effect on Risk-Adjusted Return on Capital (RAROC). Gross Profit Margin (GPM) partially has a negative and significant effect on Risk-Adjusted Return on Capital (RAROC), Debt to Equity Ratio (DER) partially has a positive and significant effect on Risk-Adjusted Return on Capital (RAROC) and Interest Coverage Ratio (ICR) partially has a negative and insignificant effect on Risk-Adjusted Return on Capital (RAROC).
Determinan Arus Kas Perusahaan Manufaktur Indeks LQ 45 yang Terdaftar di Bursa Efek Indonesia (BEI) Periode 2018 - 2023 Annisa Lestari; Adler Haymans Manurung; Edward Efendi Silalahi; Muhammad Richo Rianto; Jhonni Sinaga
Pajak dan Manajemen Keuangan Vol. 1 No. 4 (2024): Agustus : Pajak dan Manajemen Keuangan
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/pajamkeu.v1i4.354

Abstract

Free cash flow is a way to calculate the remaining cash flow that is not used for investment or operations. The purpose of this study is to determine how the variables net profit, depreciation, and changes in investment have an effect on free cash flow recorded on the Indonesia Stock Exchange during the period 2018-2023. This study uses a quantitative approach method. The results of this study indicate that Net Profit has a positive and significant effect on Free Cash Flow, Depreciation has a positive and significant effect on Free Cash Flow, and Changes in Investment have a negative and insignificant effect on Free Cash Flow.
Pengaruh Profitabilitas, Struktur Aktiva, Ukuran Perusahaan dan Kebijakan Dividen terhadap Struktur Modal : (Studi Empiris pada Perusahaan Subsektor Makanan dan Minuman yang Terdaftar di Bursa Efek Indonesia Periode 2018-2023) Vina Lestari; Retno Fuji Oktaviani
Pajak dan Manajemen Keuangan Vol. 1 No. 4 (2024): Agustus : Pajak dan Manajemen Keuangan
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/pajamkeu.v1i4.375

Abstract

This study aims to determine the effect of profitability, asset structure, company size and dividend policy on capital structure (empirical study on food and beverage subsector companies listed on the Indonesia Stock Exchange for the 2018-2023 period). The type of data used in this study is secondary data obtained from documentation in the form of financial statements of Food and Beverage companies. The total population in this study was 95 companies, sample selection was carried out by the Purposive Sampling method. So that a sample of 19 companies was obtained, the independent variables used were Profitability, Asset Structure, Company Size and Dividend Policy, the dependent variable used was Capital Structure. Data analysis was carried out quantitatively and the analysis methods used in this study were in the form of multiple linear regression and classical assumption tests including normality test, multicollinearity test, heteroscedasticity test and autocorrelation test. Data testing in this study used Statistical Package for Social (SPSS) Version 25.0. The results showed that Profitability had a significant negative effect on Capital Structure, Company Size had a significant positive effect on Capital Structure, while Asset Structure and Dividend Policy did not affect Capital Structure.
Pengaruh Literasi Keuangan Syariah, Digital Marketing dan Brand Image terhadap Loyalitas Nasabah Bank Syariah Indonesia Khofifah Indar Mawar Sari; Weny Rosilawati; Syamsul Hilal
Pajak dan Manajemen Keuangan Vol. 1 No. 4 (2024): Agustus : Pajak dan Manajemen Keuangan
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/pajamkeu.v1i4.391

Abstract

This research is motivated by the increasing development of sharia banking, the competition in the banking industry will become more competitive and it will become increasingly difficult to maintain customer loyalty. This research aims to analyze the influence of Sharia Financial Literacy, Digital Marketing and Brand Image on customer loyalty. This research is included in Quantitative research. The population of this research was customers of Bank Syariah Indonesia, East OKU Regency, a sample of 96 respondents was taken using calculations using the lemeshow formula. This research data analysis was assisted by using SPSS 26 software to make it easier for researchers to carry out calculations. The results of this research show that sharia financial literacy has a positive and significant effect on customer loyalty with a significance of 0.00 < 0.05, digital marketing has a positive and significant effect on customer loyalty with a significance of 0.00 < 0.05, brand image has a positive and significant effect on customer loyalty with a significance of 0.00 <0.05. The calculated F value is 42,488 and the significant value is 0.00 so that Sharia financial literacy, Digital Marketing and Brand Image simultaneously have a significant positive effect.
Pengaruh Return On Aset, Current Ratio, Debt To Equity Ratio dan Earning Per Share Terhadap Harga Saham : (Studi Empiris Pada Perusahaan Sub Sektor Makanan dan Minuman di Bursa Efek Indonesia Periode 2019-2023) Serina Indah Fitriani; Retno Fuji Oktaviani
Pajak dan Manajemen Keuangan Vol. 1 No. 4 (2024): Agustus : Pajak dan Manajemen Keuangan
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/pajamkeu.v1i4.398

Abstract

This study aims to determine the effect of Return On Asset, Current Ratio, Debt To Equity Ratio and Earning Per Share on Stock Prices in Food and Beverage Sector Companies on the Indonesia Stock Exchange (IDX) for the 2019-2023 period. In this study, a quantitative research method was used with population and samples in Food and Beverage Sector Companies on the Indonesia Stock Exchange for the 2019-2023 period. The companies that are the object of this research are 23 companies that are determined through certain criteria. The analysis methods in this study consist of, Classical Assumption Test, Correlation Coefficient Analysis Test, Multiple Linear Regression Analysis Test, Determination Analysis Test (R2), t-Test and Test F. Meanwhile, the data analysis method used is multiple linear regression with a significance value of 0.05 using Statical Product and Service Solution (SPSS) Version 25.0. The results of this study show that Return On Asset has a positive and significant effect on the Stock Price, the Current Ratio does not have a significant effect on the Stock Price, the Debt to Equity Ratio has a positive effect on the Stock Price and Earning Per Share has a negative and significant effect on the Stock Price.
Pengaruh Current Ratio, Debt to Equity Ratio, Total Asset Turnover dan Return On Equity terhadap Harga Saham : (Studi Empiris Pada Perusahaan Publik yang Tergabung dalam Jakarta Islamic Index di Bursa Efek Indonesia Periode 2019-2023) Iftitah Mutiara Sudiro; Retno Fuji Oktaviani
Pajak dan Manajemen Keuangan Vol. 1 No. 4 (2024): Agustus : Pajak dan Manajemen Keuangan
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/pajamkeu.v1i4.401

Abstract

This research aims to determine the influence of the Current Ratio, Debt To Equity Ratio, Total Asset Turnover and Return On Equity on Share Prices in Jakarta Islamic Index Public Companies on the Indonesia Stock Exchange (BEI) for the 2019-2023 period. This research uses quantitative research methods with a population and sample from the Jakarta Islamic Index Public Companies on the Indonesia Stock Exchange for the 2019-2023 period. There are 16 companies that are the object of this research, determined using certain criteria. The analytical methods in this research consist of the classic assumption test, correlation coefficient analysis test, multiple linear regression analysis test, determination analysis test (R2), t test and F test. Meanwhile, the data analysis method used is multiple linear regression with a significance value of 0.05 using Static Product and Service Solution (SPSS) Version 22.0. The results of this research show that the Current Ratio partially influences and significant share prices, while the Debt To Equity Ratio, Total Asset Turnover and Return On Equity have no influence and not significcant on share prices. Simultaneously Current Ratio, Debt To Equity Ratio, Total Asset Turnover and Return On Equity influence share prices.
Analisis Faktor yang Mempengaruhi Kepatuhan Wajib Pajak Bayar Pajak Kendaraan Bermotor di Kabupaten Kediri Susilawati Susilawati; Eko Prasetyo
Pajak dan Manajemen Keuangan Vol. 1 No. 4 (2024): Agustus : Pajak dan Manajemen Keuangan
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/pajamkeu.v1i4.406

Abstract

Regional taxes in Indonesia can be classified based on the level of regional government, namely regional taxes at the provincial level and regional taxes at the district/city level. One source of regional tax revenue comes from motor vehicle tax (MVT) payments. The aim of this research is to analyze the influence of taxpayer awareness, application of E-Samsat, tax knowledge and tax sanctions on taxpayer compliance in paying motor vehicle tax in Kediri Regency. This research is a type of quantitative research with an associative approach. The number of samples used in this research was 100 respondents with the sampling technique used was Random Sampling. Data collection was carried out using the questionnaire method. The analysis technique used in this research is multiple linear regression analysis using several methods including descriptive statistical analysis, validity test, reliability test, classical assumption test (normality test, multicollinearity test, heteroscedasticity test, autocorrelation test), multiple regression analysis, f test and t test. In this research, the results showed that taxpayer awareness, application of E-Samsat, tax knowledge and tax sanctions had a positive effect on taxpayer compliance in paying motor vehicle tax at SAMSAT Katang Kediri.
Pengaruh Literasi Keuangan, Uang Saku dan Gaya Hidup terhadap Perilaku Menabung pada Siswa-Siswi Kelas 11 SMKS Thoriqul Ulum Pacet Febrianti Kusuma Wardani, Astria; Hartono, Hartono; Verlandes, Yuliasnita
Pajak dan Manajemen Keuangan Vol. 1 No. 4 (2024): Agustus : Pajak dan Manajemen Keuangan
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/pajamkeu.v1i4.407

Abstract

The purpolse of this study is to determine the effect of financial literacylon saving behavior in thle SMKS Thoriqul Ulum Pacet. To ldetermine the effect of pocket moneyl on saving lbehavior in the SMKS Thoriqul Ulum Pacet. To determine lthe effect ofl lifestyle onl saving behavior in lthe SMKS Thoriqul Ulum Pacet. Tol determine lthe effect loffinancial literacy, pocket lmoneyl and lifestyle lon savingl behavior in the SMKS Thoriqul Ulum Pacet. The type of research used lis quantitative quantitative research methods are quantitative research methods which can lbe interpreted las researchl methods basedl lon positive philosophy, used to research cerltain populations or samples. This research uses independent variables and dependent variables. The testing stages consist of descriptive statistical analysis, data quality testing, classical assumption testing, multiple linear regression analysis. Financial Literacy simultaneously has a significant influence on the saving behavior of SMKS Thoriqul Ulum Pacet. Pocket Money, partially has a significant influence on the saving behavior of SMKS Thoriqul Ulum Pacet. Lifestyle partially does not lhave a significant effect onl the saving behavior of students at SMKS Thoriqul Ulum Pacet Financial Literacy, Pocket Money and lifestyle on saving behavior partially havela significant influence oln the savling behavior of students at SMKS Thoriqul Ulum Pacet.
Pengaruh Fluktuasi Harga Emas, Literasi Keuangan dan Pendapatan terhadap Keputusan Investasi Emas : Pada Member Agen Mini Gold di Kota Demak Wahyuningsih ED; Aniqotunnafiah Aniqotunnafiah; Khoiriyah SN
Pajak dan Manajemen Keuangan Vol. 1 No. 4 (2024): Agustus : Pajak dan Manajemen Keuangan
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/pajamkeu.v1i4.426

Abstract

The purpose of this study is to determine and test the effect of gold price fluctuations, financial literacy and income on gold investment decisions, on research subjects (respondents), namely members who are members of the minigold distributor agent in Demak City. This type of research is quantitative research, using primary data. The primary data collection instrument used a questionnaire (Google form) in an online survey aimed at respondents, via a smartphone. (respondents fill in/check one of the answers that are considered the most appropriate. The scale used in the questionnaire is the Likert scale, to measure the opinions/perceptions of respondents. The population in this study were all members of the minigold distributor agent in Demak City. The sampling technique was saturated sampling or census, namely the entire population was part of the sample. The dependent variable of this study was Gold Investment Decisions, while the independent variables were Gold Price Fluctuations, Financial Literacy and Income (respondents). The analysis method used was Multiple Linear Regression. The results of the study are as follows: 1) Gold price fluctuations do not affect gold investment decisions, 2) Financial literacy has a positive and significant effect on gold investment decisions, and 3) Income has a positive and significant effect on gold investment decisions

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