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All Journal Jurnal Akuntansi dan Sistem Teknologi Informasi JURNAL EKONOMI AKUNTANSI DAN MANAJEMEN EKONOMIS : Journal of Economics and Business Georafflesia : Artikel Ilmiah Pendidikan Geografi JOURNAL OF SCIENCE AND SOCIAL RESEARCH JAE (Jurnal Akuntansi dan Ekonomi) JURNAL WIDYA GANESWARA Diklat Review : Jurnal manajemen pendidikan dan pelatihan Jurnal Ekonomi Manajemen Jurnal Proaksi ACCOUNTHIK : Journal of Accounting and Finance Jurnal Ilmiah Edunomika (JIE) Jurnal Akuntansi Jurnal Penelitian Geografi Jurnal Dinamika Akuntansi dan Bisnis (JDAB)
Suhendro Suhendro
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Agriculture, Biological Sciences & Forestry Humanities Computer Science & IT Decision Sciences, Operations Research & Management Earth & Planetary Sciences Economics, Econometrics & Finance Education Environmental Science Social Sciences Other

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Analisis Faktor-Faktor Yang Mempengaruhi Effective Tax Rate Diana Rimadani; Suhendro Suhendro; Riana R Dewi
JURNAL AKUNTANSI Vol 9, No 2 (2020): JURNAL AKUNTANSI
Publisher : STIE Muhammadiyah Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37932/ja.v9i2.136

Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh ukuran perusahaan, profitabilitas, leverage dan capital intensity terhadap effective tax rate. Penelitian ini menggunakan data sekunder. Variabel dependen dalam penelitian ini yaitu effective tax rate, sedangkan variabel independen dalam penelitian ini yaitu ukuran perusahaan, profitabilitas, leverage dan capital intensity. Populasi penelitan ini adalah perusahaan infrastruktur, transportasi dan utilitas yang terdaftar dalam BEI periode 2016-2018. Sampel yang digunakan sebanyak 51 sampel. Teknik analisis data yang digunakan dalam penelitian ini yaitu dengan menggunakan analisis regresi linier berganda. Hasil dari penelitian ini menyatakan bahwa : 1) ukuran perusahaan berpengaruh terhadap effective tax rate, 2) profitabilitas tidak berpengaruh terhadap effective tax rate, 3) leverage tidak berpengaruh terhadap effective tax rate, 4) capital intensity berpengaruh terhadap effective tax rate.
THE EFFECT OF LIQUIDITY, LEVERAGE, AND PROFITABILITY RATIO ON STOCK PRICES Selaksa Dian Sukma; Suhendro Suhendro; Purnama Siddi
Jurnal Akuntansi dan Sistem Teknologi Informasi Vol 15 No 3 (2019): Akuntansi dan Sistem Teknologi Informasi
Publisher : Universitas Slamet Riyadi

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (232.444 KB)

Abstract

The purposes of this study is to test and analyze the influence of liquidity (Current Ratio), leverage (Quick Ratio, Debt to Equity ratio), profitability (Return on Asset, Return on Equity) and stock prices on food and beverage companies listed in Indonesia Stock Exchange 2016-2018 period. The dependent variable of the study is stock price, liquidity (Current Ratio), leverage (Quick Ratio, Debt to Equity Ratio), profitability (Return on Assets, Return on Equity). The population includes 18 companies and 10 research sample companies according to criteria specified and during the period 2016-2018, making a total of 30 observation data according to the criteria. The sampling technique used purposive sampling. methods of data analysis using panel data regression, F test shows that the test results of the partial test (t test) showed variable profitability (Return on Assets and Return on Equity) effect on the stock price, the variable liquidity (Current Ratio), leverage (Quick ratio, and Debt to Equity Ratio) no significant effect on the price on stock.
Faktor-faktor yang Mempengaruhi Kinerja Keuangan Perusahaan BUMN yang Terdaftar di Bursa Efek Indonesia Periode 2015-2019 Riris Kharisma; Kartika Hendra Titisari; Suhendro Suhendro
Ekonomis: Journal of Economics and Business Vol 5, No 1 (2021): Maret
Publisher : Universitas Batanghari Jambi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33087/ekonomis.v5i1.193

Abstract

This study aims to determine the effect of good corporate governance, corporate social responsibility, leverage and company size on the financial performance of state-owned companies listed on the IDX. The data in this study use secondary data. The population in the study of all BUMN companies listed on the IDX for the 2015-2019 period. The sample used in this study was 9 samples of BUMN companies listed on the IDX for the 2015-2019 period, with the sampling method using purposive sampling method. The test method in this study uses multiple linear regression test. The results show that good corporate governance, leverage and company size affect the financial performance of BUMN companies listed on the IDX for the 2015-2019 period, on the other hand, corporate social responsibility does not affect the financial performance of BUMN companies listed on the IDX for the 2015-2019 period. had no effect on the financial performance of BUMN companies listed on the IDX for the 2015-2019 period.
PENGARUH PROFITABILITAS, STRUKTUR KEPEMILIKAN DAN REPUTASI KAP TERHADAP NILAI PERUSAHAAN (Studi Kasus Perusahaan Kimia di Bursa Efek Indonesia Tahun 2013 – 2017) Akhmad Zaini; Yuli Chomsatu; Suhendro Suhendro
Jurnal Akuntansi dan Sistem Teknologi Informasi Vol 15 No 2 (2019): Akuntansi dan Sistem Teknologi Informasi
Publisher : Universitas Slamet Riyadi

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (283.512 KB)

Abstract

This study aims to analyze the effect of profitability on firm value, analyze the influence of inside ownership on firm value, analyze the influence of institutional holdings on firm value, and analyze the influence of KAP reputation on firm value in chemical companies listed on the Indonesia Stock Exchange in 2013-2017. This research is quantitative research. Where the data obtained is in the form of numbers which are then processed and analyzed to get an overview and relationship between the variables used. Data analysis used in this study is multiple linear regression analysis using SPSS as a tool. The results of this study indicate that there is a positive and significant effect on profitability on firm value, there is a positive and significant influence on the ownership of firm value, there is a positive and significant influence of institutional holdings on firm value, and there is a positive and significant influence on the firm's KAP reputation.
PENGARUH PERPUTARAN MODAL KERJA, PERPUTARAN PIUTANG, PERPUTARAN TOTAL ASET TERHADAP PROFITABILITAS PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA Heny Purbo Rekno; Suhendro Suhendro; Riana Rachmawati Dewi
Jurnal Akuntansi dan Sistem Teknologi Informasi Vol 15 No 2 (2019): Akuntansi dan Sistem Teknologi Informasi
Publisher : Universitas Slamet Riyadi

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (152.896 KB)

Abstract

This study aim to determine the effect partial and simultaneous working capital turnover, receivable turnover and total asset turnover against profitability used return on asset in manufacturing company listed in Indonesia Stock Exchange in 2015 - 2017. Determination of the sample was done by purposive sampling method. The analysis technique used is regression analysis panel data by determine the common effect, fixed effect, and random effect user computer program software E Views 11. The result show that working capital turnover partially have no significant effect on profitability. Receivable turnover and total assets turnover partially have significant effect on profitability. Simultaneously working capital turnover, receivable turn over, total assets turnover have significant effect on profitability.
Peningkatan Pemahaman Masyarakat Mengenai Merek Terhadap Makanan Khas/Tradisional Berdasarkan Undang-Undang Nomor 20 Tahun 2016 Tentang Merek Suhendro Suhendro; Devie Rachmat; Ade Pratiwi Susanty
Diklat Review : Jurnal manajemen pendidikan dan pelatihan Vol 4 No 2 (2020)
Publisher : Komunitas Manajemen Kompetitif

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35446/diklatreview.v4i2.513

Abstract

Permasalahan yang ditemukan dalam kegiatan pengabdian kepada masyarakat adalah masih kurangnya pemahaman masyarakat terhadap merek terhadap makanan tradisional / tradisional berdasarkan Undang-Undang Nomor 20 Tahun 2016 Tentang Merek. Solusi yang ditawarkan dalam kegiatan pengabdian ini adalah dengan meningkatkan pemahaman masyarakat terhadap merek berdasarkan Undang-Undang Nomor 20 Tahun 2016 Tentang Merek. Cara pelaksanaan kegiatan pengabdian masyarakat ini adalah dengan menggunakan metode ceramah, dialog dan diskusi dalam rangka penyuluhan hukum tentang peningkatan pemahaman masyarakat tentang merek terhadap makanan tradisional / tradisional berdasarkan Undang-Undang Nomor 20 Tahun 2016 Tentang Merek. Mitra partisipasi dalam kegiatan pengabdian kepada masyarakat adalah warga / masyarakat di Kelurahan Tangkerang Utara Kota Pekanbaru yang turut andil menyediakan tempat beserta fasilitas pendukung untuk pelaksanaan kegiatan dan menghadirkan warga sebagai peserta. Sasaran luaran dari kegiatan pengabdian kepada masyarakat adalah artikel ilmiah yang telah disampaikan ke jurnal nasional, serta sebagai bagian dari pelaksanaan Tri Dharma Perguruan Tinggi. Kesimpulannya adalah kegiatan ini telah berhasil dilaksanakan dan manfaatnya bisa dirasakan langsung oleh para peserta. Hal ini terlihat dari jawaban peserta dalam kuisioner yang diberikan setelah kegiatan dilaksanakan. Setelah kegiatan dilaksanakan, 88% peserta menjawab sudah mengetahui materi yang disampaikan. Sarannya, kegiatan dengan tema ini hendaknya dilaksanakan secara berkelanjutan bagi masyarakat yang memiliki usaha.
RESIKO BISNIS, PROFITABILITAS, LIKUIDITAS, UKURAN PERUSAHAAN DAN STRUKTUR MODAL PADA PERUSAHAAN SUB SEKTOR MAKANAN DAN MINUMAN Febrinka Jean Ivanka; Siti Nurlaela; Suhendro Suhendro
JAE (JURNAL AKUNTANSI DAN EKONOMI) Vol 6 No 1 (2021): JURNAL AKUNTANSI DAN EKONOMI
Publisher : UNIVERSITAS NUSANTARA PGRI KEDIRI

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (523.978 KB) | DOI: 10.29407/jae.v6i1.14650

Abstract

The research aims to test and find out whether there is an effect of bussiness risk, profitability, liquidity and firm size on capital structure in food and baverage sub-sector companies in 2014-2018. The object of this research is a food and baverage company listed on the Indonesia Stock Exchange in 2014-2018, totaling 26 companies. The technique used is purposive sampling. The samples used in this study were 12 food and baverage companies listed on the IDX. This research uses Multiple Linear Regression Analysis method. The results of this study indicate that the profitability and liquidity has affect the capital structure of food and baverage companies listed on the Indonesia Stock Exchange (BEI) in 2014-2018. While the bussiness risk and firm size have no effect on the capital structure of food and baverage companies listed on the Indonesia Stock Exchange (BEI) in 2014-2018.
PENGARUH PRICE EARNING RATIO, PRICE TO BOOK VALUE, DAN INFLASI TERHADAP HARGA SAHAM YANG TERINDEKS IDX 30 Niki Nony Mutiarani; Riana R Dewi; Suhendro Suhendro
JURNAL ILMIAH EDUNOMIKA Vol 3, No 02 (2019): EDUNOMIKA, VOL. 03, NO. 02, Agustus 2019
Publisher : ITB AAS INDONESIA Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jie.v3i02.639

Abstract

This study aims to determine how the effect of Price Earning Ratio, Price to Book Value Ratio and Inflation on Indexed Stock Prices Idx 30 in the period 2016-2018. The object in the 2016-2018 research period was a company whose share price was IDX30 Teindeks on the Indonesia Stock Exchange. The population used in this study is 30 company shares and is based on a purposive sampling method that produces a sample of 11 companies. The dependent variable is represented by the stock price index, while the independent variables in this study are Price Earning Ratio, Price to Book Value Ratio and inflation. The research method used is a quantitative method that takes into account the company's market ratios of financial reports obtained from the IDX website and the level of inflation in Indonesia Partially the results of this study indicate that during the 2016-2018 period Price Earning Ratio, Price to Book Value Ratio and inflation do not affect IDX indexed stock prices 30. Keywords: Stock Prices, Price Earning Ratio, Price To Book Value, Inflation
FAKTOR PENERAPAN SISTEM INFORMASI AKUNTANSI TERHADAP KINERJA KARYAWAN (STUDI KASUS PADA PT. BENING MATA SANTOSA) Marsita Wati Anggreini; Endang Masitoh Wahyuningsih; Suhendro Suhendro
Jurnal Proaksi Vol 8 No 2 (2021): Juni - Desember
Publisher : Fakultas Ekonomi, Universitas Muhammadiyah Cirebon

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32534/jpk.v8i2.2037

Abstract

PT. Bening Mata Santosa is a company engaged in services, namely Event Organizer (EO) and Tour and Travel with a total of 96 employees. In making the company's financial statements, it is necessary to have employee cooperation between interrelated divisions. These include the division of reservations, procurement, marketing, services, social media, tour and travel and accounting. However, the report has not been carried out properly by employees. Due to lack of responsibility, understanding of accounting information systems, weak internal control systems within the company, and lack of understanding of technology.This study aims to determine the factors of the application of accounting information systems on the performance of case study employees at PT Bening Mata Santosa. This type of research is classified as quantitative research. The sample of this study uses purposive sampling method with a total sample of umas (now) so that the total number of questionnaires that will be processed is 60. The data used in this study is primary data, testing in this study uses linear regression analysis multiple. Based on the results of the hypothesis test, it shows that Information System Satisfaction, Internal Control, and the effectiveness of Information System Implementation have an effect on employee performance. While Technology Acceptance has no effect on Employee Performance.Keywords: Implementation SIA and Employee Performance
EKSISTENSI TRADISI “IKI PALEG” SUKU DANI PADA MASYARAKAT PEDALAMAN PAPUA Hasmika Hasmika; Suhendro Suhendro
Jurnal Georafflesia: Artikel Ilmiah Pendidikan Geografi Vol 6 No 1 (2021)
Publisher : Universitas Prof. Dr. Hazairin, S.H

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32663/georaf.v6i1.1842

Abstract

Indonesia merupakan salah satu negara yang memiliki keberagaman budaya, sehingga dari keberagaman tersebut tidak khayal muncul sebuah tradisi yang bersifat unik. Hal ini biasanya sudah dilakukan turun temurun masyarakat kebudayaan tersebut. Salah satunya seperti kebudayaan iki paleg pada masyarakat dani di Pedalaman Papua. Tujuan penelitian ini (1) menggali latar belakang suku dani dari sudut pandang geografis; (2) mengetahui sejarah ritual iki paleg suku dani, dan (3) mengupas ritual pelaksanaan ekstrem Iki Paleg pada suku dani. Metode penelitian yang digunakan deskriptif kualitatif pendekatan fenomenologis. Teknik pengumpulan data berupa kajian literatur yakni dari beberapa artikel yang bereputasi dan sumber-sumber yang relevan lainnya. Hasil pada penelitian ini (1) Masyarakat dani ini jika ditinjau dari kacamata geografi berada pada Wilayah Lembah Baliem di Pegunungan Tengah Papua. Mereka tersebar di Kabupaten Jayawijaya serta sebagian di Kabupaten Puncak Jaya. (2) Sejarah lahirnya ritual iki palek pada masyarakat suku dani karena mereka sangat menjunjung tinggi adat istiadatnya ditanah papua serta menunjung tinggi sistem kekerabatan yang tinggi yang dapat disimbolkan pemotongan jari mereka sebagai wujud rasa kesedihan, kesetiaan dan rasa kehilangan yang mendalam terhadap anggota keluarga yang telah meninggal. (3) Makna dari tradisi iki paleg ini diartikan wujud rasa kesedihan dari anggota keluarga yang meninggal selain itu pun, diartikan untuk menghindari bencana dan musibah agar tidak terulang lagi.
Co-Authors Ade Pratiwi Susanty Akhmad Zaini Anita Wijayanti Aulia Indira Lailyatussoqiba Dede Sugandi Devie Rachmat Dian Setyaning Ayu Diana Rimadani Dinni Indrayuni Endang Masitoh Endang Masitoh Wahyuningsih Febrinka Jean Ivanka Halimah Nur Wanisih Hasmika Hasmika Hendro Subroto Heny Purbo Rekno Kartika Hendra Titisari Mamat Ruhimat, Mamat Marsita Wati Anggreini Nandya Eka Prestanti Nanik Dyah Wijayanti Niki Nony Mutiarani Pargito Pargito Purnama Siddi Riana R Dewi Riana Rachmawati Dewi Riris Kharisma Selaksa Dian Sukma Siti Nurlaela Sugeng Widodo Tri Kusno Widi Asmoro Tri Kusno Widi Asmoro Yetti Yetti Yuli Chomsatu