E Jurnal STIE Pasundan Bandung (Sekolah Tinggi Ilmu Ekonomi)
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The Effect of Net Profit Margin on Current Ratio in PT. Siantar Top, PT. Kimia Farma and PT. Gudang Garam Companies Period 2020-2022
Full text linkNet Profit Margin and Current Ratio are two financial ratios used to analyze the financial health of a company. Net Profit Margin is one of the important indicators to assess the financial performance of a company as it provides an insight into how effectively the company generates profits from its operations after considering all costs and expenses. It measures the company’s efficiency in generating profit from each unit of revenue. Companies with a high Net Profit Margin are often considered more attractive to investor because the high net profit indicates the company’s ability to generate strong cash flow and provide good returns to shareholders. Current Ratio is a liquidity ratio that measures a company’s ability to meet its shortterm obligations with liquid assets that can be quickly converted into cash. A high Current Ratio indicates that the company has sufficient current assets to meet its shortterm liabilities. This can provide assurance to investors that the company will not face financial difficulties in paying its obligations when they become due. This research aims to determine the influence of Net Profit Margin on Current Ratio in PT.Siantar Top, PT.Kimia Farma and PT. Gudang Garamwhich were studied on a quarterly basis during the period 2020-2022. This is a quantitative research using secondary data, which are the financial statements of each company accessed through the official website of the Indonesia Stock Exchange (BEI). Data analysis was conducted using simple linear regression analysis with the assistance of SPSS softwareversion 25. The result of the research show that simultaneously or collectively, Net Profit Margin has an influence on Current Ratio and partially, it is found that Net Profit Margin has a significant positive effect on Current Ratio. The coefficient of determination indicates a result of 0,304, which means that rthe influence of Net Profit Margin on Current Ratio is 30,4% while the remaining percentage is influenced by other factors that were not examined in this study
Effect of Return on Assets (ROA) and Debt to Equity (DER) on Firm Value: Study of One of The Selected Bank Companies on the IDX
Full text linkThe motivation behind this study stems from the occurrence of issues within a specific bank company listed on the IDX. These issues are reflected in the suboptimal performance of Return on Assets (ROA) and Debt to Equity (DER), which in turn impact the bank company's overall firm value on the IDX. This study aims to assess the extent to which Return on Assets (ROA) and Debt to Equity (DER) impact the perceived firm value of a chosen bank company listed on the IDX.
The present study employs a quantitative research methodology, precisely a Descriptive and Verification approach. The data for this study is obtained from the financial reports of a chosen bank company listed on the IDX. The data collection spans from 2016 to 2021, encompassing quarterly reports issued by the company. The study utilizes financial report data from a selected bank company listed on the IDX. The data is processed using SPSS 25 software.
This research's findings demonstrate a statistically significant positive relationship between Return on Assets (ROA) and Firm Value. This result is evidenced by a Sig value of 0.048, less than the conventional significance level of 0.05. Additionally, the T-count value of 2.101 exceeds the critical value, further supporting the significance of this relationship. The table displaying the 2.07961 (2) coefficient for the Debt to Equity (DER) ratio indicates a statistically significant positive impact on Firm Value. This result is evidenced by the Sig value of 0.001, which is less than the conventional significance level of 0.05.
Additionally, the T-count value of -4.043, which is greater than the critical value, further supports the significance of this relationship. The study conducted on the relationship between Return on Assets (ROA) and Debt to Equity (DER) on Firm Value found that a coefficient of 2.10982 (p < 0.05) indicates a direct effect of 66.7%. However, it is essential to note that the remaining 33.7% of Firm Value is influenced by other variables not examined in this study.The motivation behind this study stems from the occurrence of issues within a specific bank company listed on the IDX. These issues are reflected in the suboptimal performance of Return on Assets (ROA) and Debt to Equity (DER), which in turn impact the bank company's overall firm value on the IDX. This study aims to assess the extent to which Return on Assets (ROA) and Debt to Equity (DER) impact the perceived firm value of a chosen bank company listed on the IDX.
The present study employs a quantitative research methodology, precisely a Descriptive and Verification approach. The data for this study is obtained from the financial reports of a chosen bank company listed on the IDX. The data collection spans from 2016 to 2021, encompassing quarterly reports issued by the company. The study utilizes financial report data from a selected bank company listed on the IDX. The data is processed using SPSS 25 software.
This research's findings demonstrate a statistically significant positive relationship between Return on Assets (ROA) and Firm Value. This result is evidenced by a Sig value of 0.048, less than the conventional significance level of 0.05. Additionally, the T-count value of 2.101 exceeds the critical value, further supporting the significance of this relationship. The table displaying the 2.07961 (2) coefficient for the Debt to Equity (DER) ratio indicates a statistically significant positive impact on Firm Value. This result is evidenced by the Sig value of 0.001, which is less than the conventional significance level of 0.05.
Additionally, the T-count value of -4.043, which is greater than the critical value, further supports the significance of this relationship. The study conducted on the relationship between Return on Assets (ROA) and Debt to Equity (DER) on Firm Value found that a coefficient of 2.10982 (p < 0.05) indicates a direct effect of 66.7%. However, it is essential to note that the remaining 33.7% of Firm Value is influenced by other variables not examined in this study
PENGARUH MOTIVASI KERJA DAN DISIPLIN KERJA TERHADAP KEPUASAN KERJA : (Studi Pada Salah Satu Instansi Pemerintah di Kabupaten Bandung)
Full text linkThis research departs from phenomena that indicate inadequate job satisfaction caused by low work motivation and employee discipline. For this reason, the research aims to analyze the effect of work motivation and work discipline on job satisfaction. Quantitative research method approach using employee respondents who work in one of the government agencies in Bandung Regency as many as 120 employees. The sample frame uses the rank and work class of employees. The data analysis technique uses path analysis with results showing an influence of work motivation and work discipline on employee job satisfaction. The actual influence is 58.2%, while the rest influence by other factors not examined in this study.Penelitian ini berangkat dari adanya fenomena di lapangan yang mengindikasikan adanya kepuasan kerja yang belum memadai yang diduga disebabkan oleh rendahnya motivasi kerja dan disiplin kerja pegawai. Untuk itu penelitian bertujuan untuk menganalisis pengaruh motivasi kerja dan disiplin kerja terhadap kepuasan kerja. Metode penelitian kuantitatif dengan menggunakan responden pegawai yang bekerja pada salah satu instansi pemerintah di Kabupaten Bandung sebanyak 120 orang pegawai. Sample frame menggunakan pangkat dan golongan kerja pegawai. Teknik analisis data menggunakan analisis jalur dengan hasil yang menunjukkan terdapat pengaruh motivasi kerja dan disiplin kerja terhadap kepuasan kerja pegawai. Total pengaruh secara keseluruhan sebesar 58,2% sedangkan sisanya dipengaruhi oleh factor lain yang tidak diteliti pada penelitian ini
PENGARUH HARGA DAN KUALITAS PELAYANAN TERHADAP KEPUASAN PELANGGAN : (SURVEY PADA SALAH SATU PENYEDIA JASA INTERNET DI KOTA BANDUNG)
Full text linkThe results of this study were carried out to know the effect of price and service quality on customer satisfaction. The study used a survey approach to internet service customers as many as 100 people in the city of Bandung. Based on research using path analysis, it appears that the price variable has a direct influence of 14.7%. The indirect effect through the service quality variable is 13.1%, the total effect is 27.9%. On the other hand, service quality variables directly influence 32.1%. The indirect effect through the variable price is 13.1%, the total effect is 45.2%. The coefficient of determination (R-square) relationship expressed in the percentage of the contribution of all independent variables price and service quality in determining customer satisfaction variables is 73.1%. In comparison, other factors that affect customer satisfaction not examined shown by the value ? = 0.269 Or 26.9%. The recommendation is that the company should further improve the quality of the internet and other products to improve customer satisfaction
Word of Mouth (Wom) as Marketing Strategy Towards Ship Sales at PT. Multi Daya Unggul
Full text linkPT. Multidaya Unggul wants to achieve its goal of being able to create a worldwide market through a marketing strategy. With this aim, the marketing strategy used is word of mouth. In this study, the method used is qualitative descriptive analysis. The research was conducted by observing, in-depth interviews, and studying documentation at the company. From the data obtained through the research stages, then an analysis was carried out using elements from word of mouth, it is known that PT. Multidaya Unggul chooses its loyal customers to promote its products to potential customers, especially those in the middle to upper economic class. The existence of a word of mouth is due to the creation of a message or event that makes them talk about the product or service they have used
The Effect of Work Motivation and Indirect Compensation on Employee Performance: Study on Employees at an Educational Institution in The City of Bandung
Full text linkResearchers conducted a study on the effect of motivation and indirect compensation on employee performance in an educational institution in Bandung. Moreover, this research analyzes the factor that has the most dominant influence between work motivation and indirect compensation on employee performance in one of the educational institutions in the city of Bandung. As many as 86 employees are the object of this study using a questionnaire.
Based on research using path analysis, motivation, and indirect compensation variables in one of the educational institutions in the city of Bandung are declared valid. The conclusions and considerations related to the research results are paying attention to work motivation and indirect compensation to improve employee performance.
The results of the study show that work motivation (X1) has a significant effect on employee performance (Y). Furthermore, Indirect Compensation (X2) significantly influences Employee Performance (Y). Therefore, work Motivation (X1) and Indirect Compensation (X2) have a significant effect on Employee Performance (Y).
To increase the motivation of Administrative Personnel in an educational institution in the city of Bandung, the Leader should increase the firmness of attitude in making decisions, providing direction, guidance, instructions, and evaluation regarding the implementation of tasks and work to increase motivation. In addition, leaders must also be able to appreciate the results of the work of their subordinates because appreciation will make subordinates happy and more enthusiastic about working. Because by being appreciated, subordinates will also feel appreciated and acknowledge the importance of their existence for their leaders and the school.
To increase the Compensation of Administrative Personnel at an educational institution in the city of Bandung, the Leader should increase their compensation. To improve the performance of Administrative Staff at an educational institution in the city of Bandung, the agency should place more emphasis on Administrative Staff
to pay full attention to the rules that the agency has implemented
The Effect of Progressive Tax on Regional Income: Study at One of The Centers of Income Management in Cimahi City
Full text linkThis study aims to explore the effect of Progressive Tax on Regional Original Income, one of the SAMSAT Revenue Management Centers in Cimahi City, for 2018-2022. Progressive Tax is an independent variable, while Local Own Revenue is the dependent variable. This research method uses quantitative research methods with a descriptive approach. The results of this study indicate that Progressive Taxes have a significant effect on Regional Original Income. To increase the effect of Progressive Tax on Regional Original Income, one of the SAMSAT Revenue Management Centers in Cimahi City. It is best to strengthen related laws and regulations and improve the performance of regional apparatus to optimize tax revenue and original regional income
PERBANDINGAN PERLAKUAN PAJAK PENGHASILAN UNTUK DOKTER DENGAN STATUS PEGAWAI NEGERI DAN DOKTER DENGAN STATUS PEGAWAI SWASTA : (Studi Kasus Pada dr. N dan dr. S)
Full text linkPenelitian ini bertujuan untuk menganalisis pengenaan Pajak Penghasilan untuk dokter dengan status pegawai negeri atau pegawai swasta serta menganalisis apakah terdapat persamaan dan perbedaan pengenaan Pajak Penghasilan antara dokter dengan status pegawai negeri atau pegawai swasta. Data yang digunakan oleh peneliti, yaitu data primer dan data sekunder. Metode penelitian yang digunakan adalah metode penelitian deskriptif. Hasil penelitian menunjukkan bahwa, Wajib Pajak orang pribadi dalam negeri yang berprofesi dokter dengan status sebagai pegawai negeri atau pegawai swasta dapat dikenakan Pajak Penghasilan yang bersifat final, tidak final, maupun tidak dikenakan Pajak Penghasilan atas penghasilan yang diperolehnya. Terdapat persamaan dan perbedaan pengenaan pajak penghasilan antara Wajib Pajak orang pribadi dalam negeri yang berprofesi dokter dengan status sebagai pegawai negeri dan pegawai swasta.
 
PENGEMBANGAN SISTEM INFORMASI MANAJEMEN PENGELOLAAN KEARSIPAN DI LEMBAGA JAMINAN SOSIAL
Full text linkThis study aims to see to what extent the effectiveness of an information system that has just been implemented in a social security institution where this system is a replacement for the previous system which is considered less effective in managing archives. Based on the results of research and testing, it was found that this new system has a better effectiveness value and a far more optimal level of accuracy in archiving managementThis study aims to see to what extent the effectiveness of an information system that has just been implemented in a social security institution where this system is a replacement for the previous system which is considered less effective in managing archives. Based on the results of research and testing, it was found that this new system has a better effectiveness value and a far more optimal level of accuracy in archiving management
PENGARUH PROMOSI DAN SALURAN DISTRIBUSI TERHADAP KEPUTUSAN PEMBELIAN: SURVEY PRODUK FASHION PADA SALAH SATU DEPARTEMENT STORE DI KOTA CIMAHI
No full textThe decline in sales of fashion products in one of the department stores in Cimahi City is the background of this research. So the authors want to know whether there is an influence of promotion and distribution channels on purchasing decisions on fashion products at one of the department stores in Cimahi City. Researchers surveyed customers who had made fashion products that became the object of study. The research method used is path analysis because this research, in addition to getting an overview of purchasing decisions associated with promotions and distribution channels, also gets an overview of the pattern of relationships and the influence of the research variables determined. The study results show a positive relationship between promotion (X1) and distribution channel (X2), which is 0.826. There is a positive and significant effect of promotion (X1) on purchasing decisions (Y) that is equal to 40.67%; there is a positive and significant influence of distribution channels (X2) on purchasing decisions (Y) of 32.53%. Therefore, there is a positive and significant influence of promotion (X1) and distribution channel (X2) on purchasing decisions (Y) together, which is 73.2% and the rest by other factors or also called epsilon by 26.8%. These studies stated that improving purchasing decisions can be done by increasing promotion and location