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All Journal JURNAL REFORMASI ADMINISTRASI Jurnal Ilmiah untuk Mewujudkan Masyarakat Madani Majalah Ilmiah Bijak jurnal ilmiah hospitality Jurnal Komunitas: Jurnal Pengabidian Kepada Masyarakat NERACA : JURNAL AKUNTANSI TERAPAN EMBISS: Jurnal Ekonomi, Manajemen, Bisnis, Sosial Berdikari : Jurnal Ekonomi dan Statistik Indonesia

Ade Suryana

Institut Ilmu Sosial dan Manajemen STIAMI

Author-ID : 2432223

Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Public Health Social Sciences Other

Published : 9 Documents Claim Missing Document

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Articles

PENGARUH COST OF BORROWING, PROFITABILITY DAN COLLATERAL VALUE OF ASSETS TERHADAP STRUKTUR MODAL PADA PERUSAHAAN REAL ESTATE DI INDONESIA Ade Suryana
Majalah Ilmiah Bijak Vol 13, No 1: march 2016
Publisher : Institut Ilmu Sosial dan Manajemen STIAMI

Genarlli, the main goal of a company is to maximize its shareholders’ wealth. For a public company, it means maximizing return to its outstanding shares. The final decisions made by the management, which comprise of investment decision and financing decision. Real estate industry is a capital-intensive industry that would spend large fund to start the operations. Consequently, most real estate companies would search and rely upon loan from third parties as its main financing source other than its own capital.The objective of this research is to reveal whether there is influence of cost of borrowing, profitability, and collateral value of assets on capital structure.Th hypothesis for this research are: (a) to reveal whether there is influence of cost of borrowing on capital structure in real estate companies in Indonesia, (b) to reveal whether there is influence of profitability on capital structure in real estate companies in Indonesia, (c) to reveal whether there is influence of collateral value of assets on capital structure in real estate companies in Indonesia, and (d) to reveal whether there is influence of cost of borrowing, profitability and collateral value of assets, simultaneously, on capital structure in real estate companies in Indonesia.Using multiple linear regressions to test those hypotheses, the data obtained from real estate companies listed in Indonesia Stock Exchange during 2003-2007 revealed that: (a) there is negative and significant influence of cost of borrowing on capital structure in real estate companies in Indonesia, (b) there is positive and significant influence of profitability on capital structure in real estate companies in Indonesia, (c) there is positive and significant influence of collateral value of assets on capital structure in real estate companies in Indonesia, and (d) there is significant influence of cost of borrowing, profitability and collateral value of assets, simultaneously, on capital structure in real estate companies in Indonesia.The result of this research indicated that cost of borrowing is the factor that significantly determines the capital structure. Obtaining loan from third parties would result higher interest expenses, and in turn result in low net income, compared to companies that use their own source of financing. Of course, the decision to finance a company through loan facilities should be based on in-depth analysis and calculation especially in relation to the company’s capability for settlement.

Optimalisasi Sosial Media Sebagai Sarana Promosi Usaha Kecil Menengah Meningkatkan Penjualan di Masa Pandemi Covid-19 Endah Fantini; Mohammad Sofyan; Ade Suryana
JURNAL EKONOMI, MANAJEMEN, BISNIS, DAN SOSIAL (EMBISS) Vol. 1 No. 2 (2021): Februari 2021
Publisher : CV ODIS

Show Abstract | Download Original | Original Source | Check in Google Scholar

This research aims to know the development and role of social media as an effort to market online businesses, business motivation to increase sales during the Covad-19 pandemic. Optimization of social media as a business strategy of SMEs, constraints of SMEs in optimizing social media for online businesses. The method used is descriptive qualitative with literature study. Based on the results of the study shows that internet use during the covid-19 pandemic is increasing rapidly, 3 social media are often visited, namely Facebook, Instagram, and youtube. In online marketing, social media has several important roles including effective branding and promotion. Factors that motivate SMEs to start a business include economic success drive, confidence in self-capability, self-esteem, social responsibility, freedom to manage a business, fondness for the work pursued; and, and role model. Optimization of social media as an SME business strategy, among others, is consistently doing business every day to increase sales. While the obstacles faced by SMEs in optimizing social media for online businesses are cost-leadership, differentiation, and focus. This research aims to know the development and role of social media as an effort to market online businesses, business motivation to increase sales during the Covad-19 pandemic. Optimization of social media as a business strategy of SMEs, constraints of SMEs in optimizing social media for online businesses. The method used is descriptive qualitative with literature study. Based on the results of the study shows that internet use during the covid-19 pandemic is increasing rapidly, 3 social media are often visited, namely Facebook, Instagram, and youtube. In online marketing, social media has several important roles including effective branding and promotion. Factors that motivate SMEs to start a business include economic success drive, confidence in self-capability, self-esteem, social responsibility, freedom to manage a business, fondness for the work pursued; and, and role model. Optimization of social media as an SME business strategy, among others, is consistently doing business every day to increase sales. While the obstacles faced by SMEs in optimizing social media for online businesses are cost-leadership, differentiation, and focus.

TINJAUAN ATAS PROSEDUR PEMUNGUTAN PAJAK BEA BALIK NAMA KENDARAAN BERMOTOR PADA KANTOR CABANG PELAYANAN DINAS PENDAPATAN PROVINSI JAWA BARAT WILAYAH KABUPATEN KUNINGAN (SAMSAT) 2012-2015 Ade Suryana; Endro Andayani; Maharani Maharani
Jurnal Reformasi Administrasi : Jurnal Ilmiah untuk Mewujudkan Masyarakat Madani Vol 4, No 1: March 2017
Publisher : Institut Ilmu Sosial dan Manajemen STIAMI

One component of tax that greatly influences regional income is the tax on transfer of motor vehicle title (BBNKB). However, the perceptions and knowledge of taxpayers are not good enough about the procedure for collecting tax on transfer of motor vehicle names (BBNKB). The purpose of this study is to review the procedure for collecting motorbike name transfer tax at the branch office of the revenue service office in West Java Province, Kuningan District (SAMSAT). In collecting data, the writer does practical work, observation, interviews and documentation studies, the method that the writer does is descriptive method. From the results of the research and data collection conducted by the author, it was concluded that in collecting the Motor Vehicle Service Transfer Fee (BBNKB) branch of West Java Province Kuningan District (SAMSAT), there were still less optimal services so that there were still third parties (brokers). In the implementation of the payment. other than that, the perception and knowledge of the taxpayers' community is not good about the Fee for Transferring the Name of Motorized Vehicles.

Evaluasi Penerapan Harga Transfer di PT Reebonz Ade Suryana
Neraca : Jurnal Akuntansi Terapan Vol 2, No 2: April 2021
Publisher : Institut Ilmu Sosial dan Manajemen Stiami

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31334/neraca.v2i2.1492

This study aims to evaluate the transfer pricing activities of the transfer pricing practice conducted by PT Reebonz (“PT RB”) and its affiliates which are companies operating in a country with a lower tax rate than Indonesia in connection with compliance with the arm's length principle. This evaluation is carried out by analyzing the price setting which is measured based on Transactional Net Margin Method (TNMM) of independent comparison companies with the characteristics of similar industries to be compared with the net margin of PT RBI. This study used a qualitative method with a case study approach with data collection methods using interviews and documentation of data obtained from PT RB and data collection from the Bureau Van Dijk ("BVD") Database ("Oriana") external database. The results showed that the pricing measured based on the level of profitability of PT RB was within the interquartile range, so it could be concluded that PT RB had fulfilled the arm's length principle based on the taxation standards applicable in Indonesia. The research results are expected to be useful to increase understanding of the taxation aspects of setting transfer prices for affiliated transactions and their application to companies that carry out business activities in Indonesia and become a reference in setting transfer prices in conducting affiliate transactions for companies engaged in similar industrial sectors.

Market Value Ratio Analysis of Stock Returns In Companies With Largest Market Capitalization Period 2014-2018 Ardi Tri Pangestu; Ade Suryana
Neraca : Jurnal Akuntansi Terapan Vol 2, No 1: October 2020
Publisher : Institut Ilmu Sosial dan Manajemen Stiami

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31334/neraca.v2i1.1101

This research aims to analyze how much influence the Market Value Ratio has on Stock Returns (case studies are conducted against companies with the largest market capitalization listed on the Indonesia Stock Exchange). The variables used in the analysis in this study are using Price Earning Ratio, Earning Yield, Dividend Yield, and Market to Book Ratio.The samples selected in this study used purposive sampling methods with a total of 13 stocks and produced 50 sample ratios studied according to the criteria and qualified in the year specified in 2014-2018. The method of analysis used in this study is to use statistical methods of descriptive analysis and linear regression multiplely by using SPSS software.Based on the results of the hypothesis, it is known that the Price Earning Ratio has a significant influence on the return of the stock, The Earning Yield has an effect but is not significant on the return of the stock, the Dividend Yield and the Market to Book Ratio have no effect on the return of the stock, and the Market Value Ratio simultaneously (together) affects the return of the stock.

Pengaruh Analisis Kebangkrutan Model Altman Z-score Terhadap Harga Saham Pada Perusahaan Manufaktur di Bursa Efek Indonesia Sebelum dan Saat Pandemi Covid -19 (Studi Kasus Tahun 2019-2020) Ayyu Dila Anggraeny; Ade Suryana
Neraca : Jurnal Akuntansi Terapan Vol 3, No 2: April 2022
Publisher : Institut Ilmu Sosial dan Manajemen Stiami

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31334/neraca.v3i2.2372

This study aims to determine the effect of the Altman Z-Score on stock prices, the effect of the ratios on the Altman Z-score on stock prices before and during the covid-19 pandemic, and to find out the differences in the ratios of the Altman Zscore before and during the pandemic. covid-19 in manufacturing companies listed on the Indonesia Stock Exchange (IDX) for the 2019-2020 period. This type of research uses a quantitative approach with purposive sampling method. There are 14 sample companies that match the specified criteria. The results of this study indicate that in simple linear regression the Altman Z-score value has no effect on stock prices before the covid-19 pandemic and during the covid-19 pandemic.

Penyusunan Laporan Keuangan Sebagai Persyaratan Peminjaman Modal Pada Pengusaha Loundry di Bekasi Jana Sandra; Ade Suryana
Jurnal Komunitas : Jurnal Pengabdian kepada Masyarakat Vol 4, No 2: Januari 2022
Publisher : Institut Ilmu Sosial dan Manajemen Stiami

Industri UMKM merupakan pendorong kegiatan ekonomi nasional, terutama penyerapan tenaga kerja pada Pandemi Corvid 19. Permasalahan yang dihadapi UMKM adalah pola evaluasi kinerja dan perolehan dana kredit, dimana pemantauan kinerja terlihat melalui Laporan Keuangan, berperan juga sebagai dokumen untuk meperoleh pendaaan eksternal. Hampir semua UMKM menghadapi permasalahan dalam penyusunan laporan keuangan, dimana hal ini terkait dengan Tingkat penguasaan Informasi Teknologi. Dengan evolusi Sistem Informasi, maka menurunkan biaya administrasi dan mempercepat pengambilan keputusan, termasuk perhitungan biaya produksi yang lebih tepat, karena hal ini meningkatkan sustainable dan existence industri UMKM.Dalam meningkatkan kemampuan para UMKM, maka kami sebagai tenaga pendidik di Institut Ilmu Sosial dan Manajemen STIAMI Jakarta mengadakan pelatihan terhadap Industri UMKM. yaitu laundry di daerah Bekasi. Agar pelaku usaha laundry ini bisa menyususn Laporan Keuangan sebagai salah satu syarat peminjaman modal di Bank atau Lembaga keuangan lainnya.

Pengaruh Analisis Kebangkrutan Model Altman Z-score Terhadap Harga Saham Pada Perusahaan Manufaktur di Bursa Efek Indonesia Sebelum dan Saat Pandemi Covid -19 Ade Suryana; Ayu Dila Anggraeny
Jurnal Ekonomi Dan Statistik Indonesia Vol 2 No 3 (2022): Berdikari: Jurnal Ekonomi dan Statistik Indonesia (JESI)
Publisher : Future Science

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.11594/jesi.02.03.09

Penelitian ini bertujuan untuk mengetahui pengaruh pengaruh Altman Z-Score terhadap harga saham, pengaruh rasio-rasio pada Altman Z-score terhadap harga saham sebelum dan saat pandemi covid-19, dan mengetahui perbedaan rasio-rasio pada Altman Z- score sebelum dan saat pandemic covid-19 pada perusahaan manufaktur yang terdaftar dalam Bursa Efek Indonesia (BEI) periode 2019-2020. Jenis penelitian ini menggunakan pendekatan kuantitatif dengan metode Purposive Sampling. Terdapat 14 Sampel Perusahaan yang sesuai dengan kriteria yang ditentukan. Hasil penelitian ini menunjukkan bahwa pada regresi linier sederhana nilai Altman Z-score tidak berpengaruh terhadap harga saham sebelum pandemi covid-19 dan saat pandemi covid -19.

TINJAUAN PROSES RESTITUSI ATAS PAJAK PERTAMBAHAN NILAI (PPN) PADA KANTOR PELAYANAN PAJAK (KPP) PRATAMA JAKARTA PLUIT PERIODE 2019-2021 Chintya Dameria Sihombing; Endro Andayani; Ade Suryana
Jurnal Ilmiah Hospitality Vol 11 No 2: Desember 2022 (in Press)
Publisher : Sekolah Tinggi Pariwisata Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47492/jih.v11i2.2424

Pajak Pertambahan Nilai (PPN) dikenakan terhadap barang dan jasa yang mengalami pertambahan nilai dan dikenakan pada konsumen akhir. Wajib Pajak yang telah dikukuhkan sebagai PKP bukan konsumen akhir, oleh karena wajib menghitung, memungut dan melaporkan PPN dengan mekanisme PM dan PK. Jika PM lebih besar dari PK maka ada kelebihan Pajak atau sebaliknya maka kurang bayar. Apabila lebih bayar pada akhir tahun bisa restitusi atau untuk Wajib Pajak tetrtentu dapat mengajukan pengembalian pendahuluan. Tugas Akhir ini membahas proses restitusi PPN di Kantor Pelayanan Pajak (KPP) Pratama Pluit Jakarta. Tujuannya untuk mengetahui apakah prosedur pengembalian pajak atau restitusi sudah sesuai dengan ketentuan yang berlaku, jumlah PKP yang mengajukan kelebihan bayar , jangka waktu proses, kendala dalam proses tersebut serta upaya yang telah dilakukan. Dasar Hukum UU HPP No 7 Tahun 2021 atas perubahan terakhir UU PPN no 8 Tahun 1983. Metode yang digunakan adalah pendekatan kualitatif dengan tanya langsung dengan ppegawai, mengumpulkan informasi berupa observasi dan wawancara. Proses Restitusi Pajak Pertambahan Nilai yang dilakukan oleh Kantor Pelayanan Pratama Jakarta Pluit sudah sesuai dengan prosedur standar tata cara penyelesaian permohonan pengembalian Pajak Pertambahan Nilai (PPN) untuk Wajib Pajak yang dikeluarkan oleh Departemen Keuangan Republik Indonesia, Direktorat Jenderal Pajak. Hambatannya adalah adanya Wajib Pajak yang terlambat menyampaikan SPT Masa PPN, kurang lengkapnya dokumen pendukung, dan pajak keluaran terkadang tidak melaporkan. Upaya Kantor Pelayanan Pratama (KPP) Jakarta Pluit menghimbau kepada Wajib Pajak untuk segera melaporkan SPT Masa PPN dan mengupayakan agar tidak terjadi kecurangan yang dapat dilakukan Wajib Pajak

Co-Authors Andayani, Endro Ardi Tri Pangestu Ayu Dila Anggraeny Ayyu Dila Anggraeny Chintya Dameria Sihombing Fantini, Endah Jana Sandra Maharani Maharani MOHAMMAD SOFYAN

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