Jurnal Online Fakultas Ekonomi UST (Universitas Sarjanawiyata Tamansiswa)
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PENGARUH QUICK RATIO (QR), DEBT TO ASSET RATIO (DAR), DAN RETURN ON EQUITY (ROE) TERHADAP HARGA SAHAM PADA LQ45 TAHUN 2020-2022
No full textThis research aims to determine the influence of the Quick Ratio, Debt to Asset Ratio, and Return On Equity on stock price indexes at LQ 45 in 2020-2022. This research is in the form of quantitative research with an associative type that examines the relationship between variables and the object under study which have cause and effect. The objects studied are companies registered in LQ 45 during the 2020-2022 period which also publish annual reports. The number of samples used was 25 companies determined by purposive sampling. Using panel data regression analysis with the help of the E Views 9 application. The results of the research are a) Quick ratio has no effect on prices even though LQ 45, b) Debt To Asset Ratio has no positive effect on stock prices, c) Return On Equity has a positive effect and significant to changes in share prices, d) QR. DAR and ROE simultaneously have a significant effect on changes in share prices on the LQ 45 index.Penelitian ini bertujuan untuk mengetahui pengaruh Quick Ratio, Debt to Asset Ratio, dan Return On Equity terhadap harga saham indexs pada LQ 45 tahun 2020-2022. Penelitian ini berbentuk Kuantitatif dengan jenis penelitian asosiatif yang mengkaji hubungan variabel terhadap objek yang diteliti memiiki sebab dan akibat. Objek yang dikaji yaitu perusahaan yang terdaftar di LQ 45 selama periode 2020-2022 yang juga menerbitkan annual report. Jumlah sampel yang digunakan yaitu sebanyak 25 perusahaan ditentukan dengan purposive sampling. Menggunakan analasis regresi data panel dengan bantuan aplikasi E Views 9. Hasil penelitian berupa a) Quick ratio tidak berpengaruh terhadap harga sama padal LQ 45, b) Debt To Asset Ratio tidak memiliki pengaruh positif terhadap harga saham, c) Return On Equity berpengaruh positif dan signifikan terhadap perubahan harga saham, d) QR. DAR, dan ROE secara simultan berpengaruh signifikan terhadap perubahan harga saham pada indexs LQ 4
Pengaruh Corporate Social Responsibility Terhadap Nilai Perusahaan Dengan Ukuran Perusahaan Sebagai Moderasi
Full text linkThis study aims to determine the effect of corporate social responsibility to the firm value on with firm size as a moderating variable. The population in research is company LQ45 listed in Indonesia Stock Exchange (BEI).The sample in the research is company LQ45 which is listed in Indonesia Stock Exchange (BEI), from year 2013 until 2017. Sources of data used in this research is secondary data.The total amount of samples obtained in this research were 40 from 8 companies. Data testing method used is linear regression analysis and moderated regression analysis (MRA). The results of this research show that corporate social responsibility have positive and significant effect on firm value with significance level of 0,002. Firm size not able to weaken the relationship between firm value to the corporate social responsibility with a significance level of 0.548.This study aims to determine the effect of corporate social responsibility to the firm value on with firm size as a moderating variable. The population in research is company LQ45 listed in Indonesia Stock Exchange (BEI).The sample in the research is company LQ45 which is listed in Indonesia Stock Exchange (BEI), from year 2013 until 2017. Sources of data used in this research is secondary data.The total amount of samples obtained in this research were 40 from 8 companies. Data testing method used is linear regression analysis and moderated regression analysis (MRA). The results of this research show that corporate social responsibility have positive and significant effect on firm value with significance level of 0,002. Firm size not able to weaken the relationship between firm value to the corporate social responsibility with a significance level of 0.548
PERKEMBANGAN EKONOMI SYARIAH DI ERA MODERN
No full textSetiap Muslim memiliki tugas untuk mengemban amanah Allah swt., yaitu sebagai pemakmur bumi. Dengan kasih sayang-Nya, Allah swt. telah mengutus Muhammad saw. untuk membawa agama Islam sebagai petunjuk dan pedoman hidup bagi umat manusia. Rasulullah saw. Sendiri sebagai pembawa risalah merupakan rahmat bagi segenap alam Hal ini diwujudkan dengan cara mendorong terwujudnya kesejahteraan bagi seluruh makhluk yang hidup di muka bumi, tanpa membedakan suku, ras, dan agama. Selain berupa wahyu dan contoh kehidupan Rasulullah SAW., Allah SWT. melengkapi petunjuk-Nya dengan memperjalankan umat manusia ke berbagai bangsa dan negara dalam pembangunan perekonomian bangsa. Perjalanan ini menghasilkan berbagai teori dan pendekatan dalam pembangunan ekonomi. Perpaduan antara petunjuk wahyu dengan petunjuk empiris ini sejatinya menjadi acuan dasar untuk membangun manusia dengan segala dimensinya. Ruh Islam sebagai sumber tata aturan yang diterapkan dalam menjalankan roda perekonomian menjadi spirit tersendiri sebagai bentuk nilai ibadah yag tidak bisa terpisahkan. Dengan kata lain sistem perekonomian Islam merupakan sistem perekonomian yang berbasis pada nilai-nilai dan prinsip-prinsip syariah yang bersumber dari Al-Qur’an dan Al-sunnah
APAKAH KONDISI PEREKONOMIAN MEMPENGARUHI KEBIJAKAN STRUKTUR MODAL PERUSAHAAN PADA INDEKS LQ45?
No full textTujuan penelitian ini adalah untuk menganalisis pengaruh kondisi makroekonomi terhadap struktur modal perusahaan. Data yang digunakan adalah data sekunder dari 19 perusahaan nonkeuangan yang terdaftar pada Indeks LQ45 periode 2012-2021. Data yang digunakan adalah data sekunder yaitu berupa laporan keuangan perusahaan dan data makroekonomi tahun 2012-2021 yang diperoleh dari IDX (Indonesia Stock Exchange) dan World Bank. Variabel terikat yang digunakan adalah struktur modal perusahaan (debt to equity ratio) serta variabel bebasnya adalah GDP growth dan tingkat inflasi yang mewakili faktor makroekonomi. Model analisis yang digunakan adalah regresi data panel dinamis (System-GMM/genaralized method of moments). Hasil penelitian ini membuktikan bahwa kondisi makroekonomi memiliki pengaruh yang signifikan terhadap struktur modal perusahaan. GDP growth memiliki pengaruh yang signifikan negatif terhadap struktur modal dan tingkat inflasi memiliki pengaruh yang signifikan positif terhadap struktur modal.This research has a purpose to analyze the effect of macroeconomic conditions to the firm’s capital structure. The firms studied are non-financial firms which have gone public and listed in LQ45 Index during 2012 to 2021, totalling 19 firms. The data used are secondary data such as firms’ financial reports and macroeconomic data in 2012-2021 obtained from Indonesia Stock Exchange (IDX) and World Bank. The dependent variable is debt to equity ratio (DER) that represents the firm’s capital structure. The independent variables are GDP growth (GDPgrw) and inflation rate (INF) that represent the factors of macroeconomic. The model of this research is a dynamic panel data regression (System-GMM/generalized method of moments). The results of this study show that macroeconomic conditions have significant effect on the firm’s capital structure. The GDP growth has negative significant effect on the capital structure and inflation rate has positive significant effect on the capital structure
Pengaruh Ukuran Perusahaan, Konvergensi IFRS, Dan Perencanaan Pajak Terhadap Manajemen Laba
Full text linkThe purpose of this study was to determine the effect of corporate earnings, IFRS convergence, and tax planning on earnings management. This research includes descriptive research. The population in this study are state-owned companies listed on the Indonesia Stock Exchange for the period 2012-2017. The sample in this study was determined by purposive sampling method and obtained 28 companies, samples within the period of 4 years of annual financial statements. The type of data used is secondary data. To determine the effect of independent variables with the dependent variable using the method of multiple regression analysis. The results of this study are firm size has a significant positive effect, IFRS convergence has a significant negative effect, and tax planning does not affect earnings management.
Keywords: Company Size, IFRS Convergence, Tax Planning and Profit Management.
 
Pengaruh Variabilitas Harga Pokok Penjualan, Rasio Lancar, Financial Leverage Terhadap Pemilihan Metode Akuntansi Persediaan
Full text linkThe purpose of this study was to determine the effect of variability in cost of goods sold, current ratio, and finacial leverage on the selection of inventory accounting methods. This research includes descriptive research. The population in this study is a food and beverage sub-sector manufacturing company listed on the Indonesia Stock Exchange for the period 2014-2017. The sample in this study was determined by purposive non random sampling method and obtained by the company, the sample in the period of 4 years of annual financial statements. The type of data used is secondary data. To determine the effect of independent variables with the dependent variable using the method of multiple regression analysis. The results of this study are the variability of cost of goods sold has a significant positive effect, the current ratio has a significant positive effect, and financial leverage has a negative effect on earnings management.
Variability in Cost of Sales, Current Ratio, Finacial Leverage and Selection of Inventory Accounting Method
JALAN TERJAL IMPLEMENTASI PERUBAHAN TARIF PAJAK UMKM
No full textThis study aims to find out and analyze the application of PP No. 23 of 2018 to MSME WP tax compliance and the strategy carried out by KPP Pratama Soreang to increase MSME taxpayer compliance. The design of this study uses descriptive qualitative as well as quantitative methods. The data collection was carried out through documentation studies and interviews with KPP Soreang officials and MSME taxpayers. The results of the study show some information, namely 1) the application of PP No 23 of 2018 at KPP Pratama Soreang to increase taxpayer compliance has been successful, indicated by an increase in the number of MSME taxpayers, 2) The MSME business community positively welcomes the reduction in the final tax rate for MSMEs from 1% to 0.5%, 3) Tax revenue at KPP Pratama Soreang has decreased in 2018 and 2019 because the additional amount of MSME mandatory tax has not been in line with the magnitude of the decrease due to reduced rates. 4) KPP Pratama Soreang implements a strategy to increase taxpayers and revenue through massive outreach by inviting taxpayers to the office, direct visits to taxpayer locations (door to door)
 
PENGARUH JOB SECURITY, BEBAN KERJA, DAN KOMPENSASI TERHADAP KEPUASAN KERJA KARYAWAN PADA BANK BCA KCU PASAR BARU, JAKARTA
No full textThis study aims to analyze the effect of job security, workload, and compensation on job satisfaction of Bank BCA KCU Pasar Baru employees, Jakarta. The sampling technique used random sampling with a total sample of 73 employees of BCA KCU Pasar Baru, Jakarta. Data collection techniques using survey techniques with data collection instruments in the form of questionnaires. The results of the study show that job security, workload and compensation have a significant effect on employee job satisfaction
PENGARUH KOMPENSASI DAN MOTIVASI KERJA TERHADAP KINERJA KARYAWAN PT. SERELIA PRIMA NUTRISIA
No full textPenelitian ini bertujuan mengetahui adanya pengaruh kompensasi dan motivasi terhadap kinerja karyawan baik secara parsial maupun secara simultan.Penelitian ini merupakan penelitian dengan metode kuantitatif. Populasi dalam penelitian ini adalah seluruh karyawan PT. Serelia Prima Nutrisia. Jumlah sampel yang digunakan dalam penelitian ini adalah 63 responden. Teknik pengambilan data menggunakan kuesioner. Teknik analisis data yang digunakan dalam penelitian ini adalah analisis regresi linier berganda yang diuji menggunakan program pengolah data SPSS 23.Hasil analisis dalam penelitian ini menunjukkan bahwa kompensasi tidak berpengaruh terhadap kinerja terlihat nilai t hitung = -1,038 < t tabel 2,00030 dan nilai sig 0,303 > α=0,05. Kemudian motivasi berpengaruh secara signifikan terhadap kinerja karyawan terlihat nilai t hitung = 4,829 ≥ t tabel 2,00030 dan nilai sig 0,000 < α = 0,005 . Lalu secara simultan kompensasi dan motivasi berpengaruh signifikan terhadap kinerja terlihat nilai F hitung =12,492 ≥ F tabel =3,15 dan nilai sig = 0,000 < α=0,05.
Kata kunci: Kompensasi, Motivasi, Kinerja karyawanThe purpose of this study is to determine the effect of compensation and motivation on employee performance either partially or simultaneously. This study uses quantitative methods. The population in this study is all employees of PT. Serelia Prima Nutrisia. The number of samples used in the study was 63 respondents. Data collection techniques using questionnaires. The data analysis technique used in this study was multiple linear regression analysis tested using the SPSS 23 data processing program. The results of analysis in this study showed that compensation had no noticeable effect on the performance count value = -1.038< t table 2,00030 and the sig value 0.303 > α=0.05. Then the motivation had a significant effect on the employee performance count t value = 4.829t ≥ t table 2,00030 and the significant value of 0.000 < α= 0.005. Then simultaneous compensation and motivation had a significant effect on the visible performance of the F mark = 12.492 ≥ F table = 3.15 and sig = 0.000 < α= 0
THE INFLUENCE OF EDUCATION BACKGROUND AND EDUCATION BACKGROUND ON THE QUALITY OF MSME FINANCIAL STATEMENTS (Case Study on MSMEs in Jetis Bantul District)
No full textMicro, Small and Medium Enterprises (MSMEs) face several obstacles so that in their business it is difficult to develop, one of which lies in financial management in their business activities so that in presenting financial reports, it creates a separate problem for MSMEs. The purpose of this study was to determine the effect of education level and educational background on the quality of MSME financial reports in Jetis District. The type of research used is quantitative with a descriptive approach. The population in this study were all MSMEs in Jetis District. The data collection method used a questionnaire with a total of 100 respondents. The results of this study provide an explanation that there is a significant positive effect on educational background on the quality of MSME financial reports. Whereas at the level of education is no significant effect on the quality of MSME financial reports.Micro, Small and Medium Enterprises (MSMEs) face several obstacles so that in their business it is difficult to develop, one of which lies in financial management in their business activities so that in presenting financial reports, it creates a separate problem for MSMEs. The purpose of this study was to determine the effect of education level and educational background on the quality of MSME financial reports in Jetis District. The type of research used is quantitative with a descriptive approach. The population in this study were all MSMEs in Jetis District. The data collection method used a questionnaire with a total of 100 respondents. The results of this study provide an explanation that there is a significant positive effect on educational background on the quality of MSME financial reports. Whereas at the level of education is no significant effect on the quality of MSME financial reports