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All Journal Jurnal Ilmiah Edunomika (JIE) Jurnal Kabar Masyarakat Journal of Accounting Taxing and Auditing (JATA)
Arie Sarjono Idris
Universitas Mitra Indonesia
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Social Sciences

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PENGARUH PROFITABILITAS DAN LIKUIDITAS TERHADAP FINANCIAL DISTRESS DENGAN STRUKTUR MODAL SEBAGAI VARIABEL MODERATING PADA PERUSAHAAN PERDAGANGAN ECERAN YANG TERDAFTAR DIBURSA EFEK INDONESIA PERIODE 2016-2020 Meita Sekar Sari; Arie Sarjono Idris; Dewi Silvia; Suhendar Suhendar; Nur Salma; Ines Aryani
JURNAL ILMIAH EDUNOMIKA Vol 6, No 2 (2022): EDUNOMIKA : Vol. 06, No. 02, 2022
Publisher : ITB AAS INDONESIA Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jie.v6i2.4924

Abstract

This study aims to determine the results of the effect of profitability and liquidity on financial distress with capital structure as a moderating variable in retail trading companies listed on the Indonesia Stock Exchange for the 2016- 2020 period. The sample used in this study amounted to 11 retail trading companies listed on the IDX. This study uses quantitative informasi and the type of informasi used in this study is secondary informasi in the form of company financial statements obtained from the official web of the Indonesia Stock Exchange. Based on the results of statistical tests using the SPSS 25 program, it can be concluded that: 1) Profitability proxied to ROA has a positive and significant effect on financial distress in retail trading companies listed on the Indonesia Stock Exchange for the 2016- 2020 period. 2) Liquidity as proxied by the Current Ratio has a negative and significant effect on financial distress in retail trading companies listed on the Indonesia Stock Exchange for the 2016- 2020 period. 3) ROA and Current Ratio simultaneously have a significant and significant effect on financial distress. 4) Capital structure moderates the effect of ROA on financial distress by weakening indications of bankruptcy. 5) Capital structure moderates the effect of the Current Ratio on Financial distress by weakening the indication of bankruptcy.
Penyusunan Anggaran Bagi Usaha Kecil dan Menengah Di Kota Bandar Lampung Arie Sarjono Idris; Nety Kumalasari; Desmon Desmon; Dwi Fitriyani
Jurnal Kabar Masyarakat Vol. 1 No. 3 (2023): Agustus : JURNAL KABAR MASYARAKAT
Publisher : Institut Teknologi dan Bisnis Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54066/jkb.v1i3.573

Abstract

Community service activities to provide knowledge about Budgeting for Small and Medium Enterprises in the City of Bandar Lampung. activity methods with workshop presentations, discussions and exercises for making budget reports. The series of community service activities is as follows: the implementation team presents material on making budget reports consisting of a sales budget and cash budget, the Service Team asks for participant feedback regarding the quality of the training including understanding of the material, activity benefits and satisfaction with activity implementation, based on the feedback provided Community service activities have a good impact on participants where participants can better understand budgeting.
ANALISIS PENGELOLAAN PAJAK BUMI DAN BANGUNAN DALAM MENINGKATKAN PENDAPATAN ASLI DAERAH KOTA BANDAR LAMPUNG DI BPPRD Arie Sarjono Idris
Journal of Accounting Taxing and Auditing (JATA) Vol 2, No 2 (2021)
Publisher : Universitas Mitra Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.57084/jata.v2i2.897

Abstract

AbstractThis study aims to determine One of the taxes that become a potential source of state revenue is the Land and Building Tax (PBB) which is included in the category of state tax. Land and Building Tax is a tax that is material in nature in the sense that the amount of tax payable is determined by the condition of the object, namely Earth or Land and Building. Analysis of Land and Building Tax Management in Increasing Regional Original Income of Bandar Lampung City. This study aims to determine how the Land and Building Tax Management in increasing the Regional Original Income of Bandar Lampung City. The purpose of this study was to determine the Land and Building Tax Management in increasing the Regional Original Income of Bandar Lampung City. This study uses a quantitative method with a descriptive approach. The sources used are primary data and secondary data, the object of research is the Regional Tax Service Agency of Bandar Lampung City. Data collection is done by means of interviews and documentation. Based on the data analysis carried out, it was concluded that so far the Bandar Lampung City government has maximized the Land and Building Tax Management. Although there are still many obstacles and shortcomings that will continue to be evaluated and improved in the future. Keywords: Management, Land and Building Tax  Abstrak Penelitian ini bertujuan untuk mengetahui Salah satu pajak yang menjadi potensi sumber pendapatan negara adalah Pajak Bumi dan Bangunan (PBB) yang masuk dalam kategori pajak negara. Pajak Bumi dan Bangunan adalah pajak yang bersifat kebendaan dalam arti besarnya pajak terutang ditentukan oleh keadaan objek yaitu Bumi Atau Tanah dan Bangunan. Analisis Pengelolaan Pajak Bumi dan Bangunan dalam Meningkatkan Pendapatan Asli Daerah Kota  Bandar Lampung. Penelitian ini bertujuan untuk mengetahui bagaimana Pengelolaan Pajak Bumi dan Bangunan dalam meningkatkan Pendapatan Asli Daerah Kota Bandar Lampung. Tujuan penelitian ini adalah untuk mengetahui Pengelolaan Pajak Bumi dan Bangunan dalam meningkatkan Pendapatan Asli Daerah Kota Bandar Lampung. Penelitian ini menggunakan metode kuantitatif dengan pendekatan deskriptif. Adapun sumber yang digunakan adalah data primer dan data skunder, objek penelitian adalah Badan Pelayanan Pajak Daerah Kota Bandar Lampung. Pengumpulan data yang dilakukan dengan cara wawancara dan dokumentasi. Berdasarkan analisis data yang dilakukan, diperoleh kesimpulanbahwa sejauh ini pemerintah Kota Bandar Lampung  sudah maksimal dalam Pengelolaan Pajak Bumi dan Bangunan. Walaupun masih memiliki banyak kendala dan kekurangan yang akan terus dievaluasi dan diperbaiki ke depannya.Kata Kunci : Pengelolaan, Pajak Bumi, dan Bangunan
PERAN KREDIT USAHA RAKYAT DALAM PENINGKATAN PENDAPATAN PELAKU USAHA KECIL SEKTOR PERDAGANGAN DI PASAR INDUK TAMIN KOTA BANDAR LAMPUNG Arie Sarjono Idris; Andi Surya; Andri Eka Yunindra
Journal of Accounting Taxing and Auditing (JATA) Vol 4, No 1 (2023)
Publisher : Universitas Mitra Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.57084/jata.v4i1.1046

Abstract

AbstractThis study has a goal, namely to find out how the role of people's business credit is in increasing the income of small business actors in the trade sector in the wholesale market for tamins in Bandar Lampung city, the population in this study is that this research is small business actors in the trade sector receiving Small Business Loan (KUR PT Bank Rakyat Indonesia (Persero) Tbk. The Central Market Unit Office of Tamin. The method used in this study was purposive random sampling, so that a sample of 30 business actors in the trade sector was obtained. The analysis tool used is simple linear regression. From the results of simple regression analysis, it can be seen that the t value of the KUR variable is 11,825 with a significance value of 0.000. This means that the significant value of t is smaller than alpha 5% (0.002 0.05). So it can be concluded that the KUR variable partially has a significant effect on the income of small business actors in the trade sector. In other words, the hypothesis is accepted.  Keywords:  The Small Business Loan (KUR), Small and Medium Enterprises (SMEs), income.  AbstrakPenelitian ini memiliki tujuan yaitu untuk mengetahui bagaimana peran kredit usaha rakyat dalam peningkatan pendapatan pelaku usaha kecil sektor perdagangan di pasar induk tamin kota bandar lampung, populasi di dalam penelitian ini adalah penelitian ini adalah pelaku usaha kecil sektor perdagangan penerima Kredit Usaha Rakyat (KUR) PT Bank Rakyat Indonesia (persero) Tbk. Kantor Unit Pasar Induk Tamin.metode yang digunakan dalam penelitian ini adalah purposive  random sampling, sihingga diperoleh sampel sebanyak 30 peaku usaha sektor perdagangan . Alat analisis yang digunakan regresi linier sederhana Dari hasil analisis regresi sederhana, terlihat bahwa nilai t variabel KUR sebesar 11.825 dengan nilai signifikansi 0,000. Ini berarti bahwa nilai signifikan t lebih kecil dari alpha 5 % (0,002   0,05).  Jadi dapat ditarik kesimpulan  bahwa variabel KUR secara parsial berpengaruh signifikan  terhadap  Pendapatan pelaku usaha kecil sektor perdagangan. Dengan kata lain  Hipotesis diterima. Kata Kunci :  Kredit Usaha Rakyat,  Usaha Kecil Menengah, Pendapatan 
PENGARUH PAJAK KENDARAAN BERMOTOR (PKB) TERHADAP PENDAPATAN ASLI DAERAH (PAD) PROVINSI LAMPUNG Sinta Merinda W Ananda; Arie Sarjono Idris
Journal of Accounting Taxing and Auditing (JATA) Vol 4, No 2 (2023)
Publisher : Universitas Mitra Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.57084/jata.v4i2.1162

Abstract

AbstractThis study aims to find out and analyze whether there is an effect of Motorized Vehicle Tax (PKB) on Regional Original Income (PAD). The population used in this study is all data on Motor Vehicle Tax (PKB) and Motorized Vehicle Ownership Fees (BBNKB) at the Bandar Lampung Joint Samsat office for 2019-2020. The sample used in this research is Motor Vehicle Tax (PKB) data and Transfer Fee for Motorized Vehicles (BBNKB) at the Joint Samsat Bandar Lampung office in 2019-2020 The results of the hypothesis testing show that Motorized Vehicle Tax (PKB) has a significant effect on Regional Original Income (PAD) This can be seen in the results of a simple linear regression test which explains the magnitude of the value correlation/relationship (R) that is equal to 0.791. From this output, the coefficient of determination (R Square) is 0.625. Which implies that the effect of the independent variable (PKB tax) on the dependent variable (PAD) is 62.5%. In addition, the results of the T-Test test show that the regression coefficient X is 0.777, which means that for every 1% addition to the PKB value, the PAD value increases by 0.777. The regression coefficient is positive, so it can be said that the direction of the influence of variable X on Y is positive. Keywords: Motorized Vehicle Tax, Local Own Revenue AbstrakPenelitian ini bertujuan untuk mengetahui dan menganalisis apakah ada pengaruh Pajak Kendaraan Bermotor (PKB) terhadap Pendapatan Asli Daerah (PAD). Populasi yang digunakan di dalam penelitian ini adalah seluruh data Pajak Kendaraan Bermotor(PKB) dan Biaya Balik Nama Kendaraan Bermotor (BBNKB) di kantor Bersama Samsat Bandar Lampung Tahun 2019-2020 Sampel yang digunakan dalam penelitian ini adalah data Pajak Kendaraan Bermotor (PKB) dan Biaya Balik Nama Kendaraan Bermotor(BBNKB) di kantor Bersama Samsat Bandar Lampung Tahun 2019-2020 Hasil  pengujian hipotesismenunjukan bahwa Pajak Kendaraan Bermotor(PKB) berpengaruh signifikan terhadap Pendapatan Asli Daerah (PAD) ini dapat dilihat pada hasil uji regresi linier sederhana yang menjelaskan besarnya nilai kolerasi/hubungan(R) yaitu sebesar 0,791. Dari output tersebut diperoleh koefisien determinasi (R Square) sebesar 0,625. Yang mengandung pengertian bahwa pengaruh variabel bebas (Pajak PKB) terhadap variabel terikat (PAD) adalah sebesar 62,5%. Selain itu hasil pengujian Uji T menunjukkan bahwaKoefisien regresi X sebesar 0,777  menyatakan bahwa setiap penambahan 1% nilai PKB, maka nilai PAD bertambah sebesar 0,777 koefisien regresi terebut bernilai positif, sehingga dapat dikatakan bahwa arah pengaruh variabel X terhadap Y adalah positif. Kata kunci: Pajak Kendaraan Bermotor, Pendapatan Asli Daerah
Co-Authors Andi Surya andri eka yunindra Desmon Desmon Dewi Silvia Dwi Fitriyani Ines Aryani Meita Sekar Sari Nety Kumalasari Nur Salma Sinta Merinda W Ananda Suhendar Suhendar