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All Journal Jurnal Riset Akuntansi Tridinanti (Jurnal Ratri)
Sahila Sahila
universitas tridinanti Palembang
Economics, Econometrics & Finance

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PENGARUH PERPUTARAN PIUTANG DAN PERSEDIAAN TERHADAP MODAL KERJA PADA KOPERASI SEJAHTERA BERSAMA PAGAR AGUNG KOTA LAHAT Sahila Sahila
Jurnal RATRI (Riset Akuntansi Tridinanti) Edisi Vol. 2, No. 1, Juli-Desember 2020
Publisher : Universitas Tridinanti

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (970.51 KB) | DOI: 10.52333/ratri.v2i1.722

Abstract

The purpose of this study was to determine how much influence the accounts receivable and inventory turnover have on working capital at the Sejahtera Bersama Pagar Agung cooperative, Lahat. Secondary data is used for research in the form of financial statements which are sampled by purposive sampling, namely the period 2017 to 2019.The result of the research is that Accounts Receivable Turnover and Inventory Turnover simultaneously have a significant effect on working capital, the value of f count 112,480>F table of 3.28, with a significant less than 0.05, which is 0.000. Accounts receivable turnover has a significant effect on working capital with t count 4.849> t table 2.03457 with a significant less than 0.05 and Inventory Turnover has a significant effect on working capital with a value t count 3.673> t table value 2.03457 with a significant less than 0, 05. Keywords: Accounts Receivable Turnover, Inventory Turnover, Working Capital
PENGARUH MANFAAT DAN KEMUDAHAN E-FILLING TERHADAP PENYAMPAIAN SPT TAHUNAN WAJIB PAJAK ORANG PRIBADI PADA UPT LAPAS KELAS IIA TANJUNG RAJA Sahila Sahila; Candra Irawan
Jurnal RATRI (Riset Akuntansi Tridinanti) Edisi Vol. 2, No. 2, Januari-Juni 2021
Publisher : Universitas Tridinanti

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (156.862 KB) | DOI: 10.52333/ratri.v2i2.761

Abstract

Taxes are the main source of state revenue in financing and development. The Directorate General of Taxes is modernizing tax administration as a form of improving the quality of tax services for taxpayers, one of which is the development of tax reporting using electronic filling (e-filling). This study aims to determine the simultaneous and partial effect of two types of perceptions, namely the benefits and convenience of e-Filling on the submission of annual tax returns for individual taxpayers.This study uses primary data with the object of research being taxpayers at the Class IIA Tanjung Raja Prison and secondary data that can support the research. To determine the effect of independent variables on related variables, multiple linear regression analysis was used in SPSS V22. Based on multiple linear regression analysis, there is a simultaneous influence between the benefits of e-Filling and the ease of e-Filling on the submission of the annual SPT of individual taxpayers. Judging from the significance value (0.000 <0.05), it means that H0 is rejected and H1 is accepted. The results of the partial study between the benefits and convenience of e-Filling on the submission of the annual SPT of individual taxpayers, namely for the e-Filling benefit variable, it has a significant effect (0.000 <0.05) meaning that H0 is rejected and H1 is accepted, and for the variable of e-Filing convenience has an effect significant (0.000 < 0.05) which means that H0 is rejected and H1 is accepted. The author's suggestion is to increase promotion, socialization widely, and improve the e-Filling system.Keywords: Benefits of E-Filling, Ease of E-Filling, Submission of Annual Tax Return for Individual Taxpayers.
PENGARUH PROFITABILITAS TERHADAP HARGA SAHAM PADA PERUSAHAAN SUB SEKTOR PERBANKAN YANG TERDAFTAR DI BURSA EFEK INDONESIA (BEI) Maliah Maliah; Sahila Sahila; Liliana Liliana
Jurnal RATRI (Riset Akuntansi Tridinanti) Edisi Vol. 4, No. 1, Juli-Desember 2022
Publisher : Universitas Tridinanti

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52333/ratri.v4i1.983

Abstract

This study aims to determine the effect of Return on Equity (ROE) and Earning per Share (EPS) simultaneously on  stock  prices  in  banking  sub-sector companies  listed  on  the  Indonesia  Stock Exchange (IDX). The method used in this study is associative and uses a quantitative approach. The sample in this study is 43 banking companies listed on the Indonesia Stock Exchange in 2017-2019 (43x3=129 samples). The data analysis technique used in this research is  descriptive statistics, normality test, classical assumption test, multiple linear regression, coefficient of determination, t test, f test using the software program spss 22 for windows. From the results of the t-test research shows that Return on Equity (ROE) has an effect on stock prices in banking sub-sector companies listed on the Indonesia Stock Exchange (IDX) because the significant value is 0.006 <0.05. Earning per Share (EPS) has an effect on stock prices in banking sub-sector companies listed on the Indonesia Stock Exchange (IDX) because the significant value is 0.000 <0.05. Return on Equity (ROE) and Earning per Share (EPS) have a simultaneous effect on stock prices in banking sub-sector companies listed on the Indonesia Stock Exchange (IDX) because the significant value is 0.000 <0.05.Keywords : Stock Price, Return on Equity and Earning per Share
Co-Authors Candra Irawan Liliana Liliana Maliah Maliah