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All Journal The Asia Pacific Journal Of Management Studies Jurnal Studia Akuntansi dan Bisnis (The Indonesian Journal of Management & Accounting) Indonesian Journal of Economic & Management Sciences (IJEMS)
Herlina, Herlina
STIE La Tansa Mashiro
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Social Sciences

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Journal : The Asia Pacific Journal Of Management Studies

 1 
PENGARUH CURRENT RATIO DAN DEBT TO EQUITY RATIO TERHADAP RETURN ON EQUITY (ROE) PADA PERUSAHAAN FOOD AND BEVERAGE YANG TERDAFTAR DI BURSA EFEK INDONESIA Herlina Herlina; Wiwin Winingsih
The Asia Pacific Journal Of Management Studies Vol 3 No 2 (2016)
Publisher : Universitas La Tansa Mashiro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55171/.v3i2.213

Abstract

Return On Equity ratio state is not good then it would indicate that the company is less efficient in the use of their own capital so that the rate of return to shareholders will be smaller. Current Ratio level that is too high is not good, because it reflects the current assets that are not being used effectively and is unable to obtain the maximum profit.         The method used is associative method with quantitative descriptive approach. The population is the entire Food and Beverage companies listed in Indonesia Stock Exchange (IDX), which amounted to as many as 13 companies. Samples used as many as 10 companies, in which the sample was drawn using purposive sampling technique. This study using multiple linear regression techniques.        The results of this analysis, the Current Ratio significant effect on Return On Equity (ROE), Debt To Equity Ratio no significant effect on Return On Equity (ROE), then the Current Ratio and Debt To Equity Ratio significant effect on Return On Equity (ROE).The conclusion of this study are: 1. Conditions Current Ratio highest value obtained by PT Delta Djakarta (DLTA), the lowest value obtained PT Siantar Top (STTP). Conditions Debt To Equity Ratio highest value obtained PT Mayora Indah (MYOR). The lowest scores were obtained by PT Delta Djakarta (DLTA) is 0.22. Conditions Return On Equity highest value obtained by PT Delta Djakarta (DLTA). The lowest value was obtained PT Sekar Laut (SKLT). 2. Current Ratio significant effect on Return On Equity (ROE) on Food And Beverage companies listed in Indonesia Stock Exchange (BEI) in the period 2011-2015. 3. Debt To Equity Ratio no significant effect on Return On Equity (ROE) on Food And Beverage companies listed in Indonesia Stock Exchange (BEI) in the period 2011-2015. 4. Current Ratio and Debt To Equity Ratio significant effect on Return On Equity (ROE) on Food And Beverage companies listed in Indonesia Stock Exchange (BEI).
KONTRIBUSI PAJAK HOTEL TERHADAP PENDAPATAN ASLI DAERAH Herlina Herlina; Oqi Rizqiandi
The Asia Pacific Journal Of Management Studies Vol 4 No 1 (2017)
Publisher : Universitas La Tansa Mashiro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55171/.v4i1.219

Abstract

This study aims to determine the effect of hotel tax on the local original revenue in Lebak Regency Period 2012-2016. The independent variable in this study is Hotel Tax. Dependent variable is Local Original Revenue (PAD).The method used in this research is quantitative method with simple linear analysis, the sample is taken for five years using secondary data from Local Revenue Board (BAPENDA) that is in the form of Realization Report of Lebak District Budget and Local Realization Report of 2012-2016 period. The statistic test used is classical assumption test, simple regression analysis, product moment correlation analysis, coefficient of determination, hypothesis test and using the help of SPSS V20 application program.Based on the analysis contribution, the contribution of hotel tax to Local Revenue per year consecutive from 2014 to 2016 is 0.092%, 0.089%, 0.093%. Based on the coefficient of determination obtained R Square 0,970 so that obtained coefficient of determination 0,456 x 100% = 45,6%, the result means that hotel tax variable can influence variable of local original revenue equal to 45,6%. And based on the t test shows that hotel tax has a significant positive effect on Local Original Revenue (PAD) with significance value smaller than 0.05 that is equal to 0.000.
Co-Authors Dewi, Susana Humairoh As Salma Karsam Oqi Rizqiandi Paniran Paniran Shinta Cahyani Siti Mudawanah Solly Aryza sutanto, Edi Wiwin Winingsih