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Pengaruh Economic Value Added dan Rasio Profitabilitas terhadap Return Saham Perusahaan Manufaktur di Bursa Efek Indonesia Ferawati Zhang
JAKPI - Jurnal Akuntansi, Keuangan & Perpajakan Indonesia Vol 5, No 01 (2017): Jakpi Vol 05 No 01 Edisi April 2017
Publisher : Universitas Negeri Medan (UNIMED)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24114/jakpi.v5i01.7607


Over recent years a new approach to assessing company performance has been developed, known as Economic Value Added (EVA). EVA attemps to measure to value added produced by a firm by taking into cost of capital, where traditional measuring instrument has never been included. In the other hands, investors often use traditional financial ratios like ROA, ROE and EPS to measure share return. The problem identification is how EVA and financial ratios ROA, ROE and EPS influence to share return. The purpose target of this research is to evaluate and analysis the influences of Economic Value Added and profitability ratios Return on Asset, Return on Equity and Earning per Share to Return of manufacturing business shares in Indonesia Stock Exchange, either through partial and also by simultaneous. Research samples are entire manufacturing business which enlist in Indonesia Stock Exchange since year 2005-2008 active to and also publish financial statement during perception year and consistence obtain profit and share dividend during perception year, that is counted 20 companies. Data collecting conducted by taking financial statement documentation of Indonesia Stock Exchange and processed to use statistical test of doubled linear regression by means of SPSS 16.0. Result of this research prove that EVA and financial ratios ROA, ROE and EPS by simultaneous influence share return, but by partial only ROE having an effect on by significant to share return, while EVA, ROA and EPS do not have an effect on by significant to share return. Coefficient of R Square is 0,211. It indicates that EVA, ROA, ROE and EPS can explain 21,1% to dependent variable and 78,9% explained by other independent variable which do not analysis
The Influence of Social Media Advertising on Purchasing Decisions at Startup Companies Dany Perdana Sitompul; Ferawati Ferawati
Almana : Jurnal Manajemen dan Bisnis Vol 5 No 1 (2021): April
Publisher : Program Studi Manajemen, Fakultas Ekonomi, Universitas Langlangbuana

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (259.945 KB) | DOI: 10.36555/almana.v5i1.1527


The era of globalization, better known as the Industrial Revolution, Era 4.0, makes all sectors change. We are starting to see massive efficiency where output becomes one of the targeted indicators. The maximum disclosure of information with almost free access can be a huge opportunity for a company to startups compete on a wide scale. Marketing is an activity that should always be included, from everything carried out by large companies to Startups or SMEs. In this new era, marketing is generally executed out in two ways, traditional and digital. We also know that social media is an individual quite widely used for personal and business purposes. And the use of this new digital trend in marketing has also greatly increased, becoming the media used by almost every company or startup in carrying out its marketing campaigns. The specific purpose of this research is to understand the true impact of social media marketing and how effective this marketing is in the era of industrial revolution 4.0. This research was conducted by distributing questionnaires to Startups in Medan, North Sumatera The testing is done empirically and consumers tend to lean on great communication and indication of a strong collaboration.
Pengaruh Total Arus Kas, Komponen Arus Kas Dan Modal Terhadap Laba Bersih Pada Pt. Daya Eika Samudra Medan Periode 2014-2018 Ferawati Ferawati
Jurnal Ilmu Ekonomi dan Sosial (JIES) Vol 9, No 1 (2020): March 2020
Publisher : Universitas Mercu Buana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22441/jies.v9i1.11471


Laporan arus kas merupakan hal yang penting bagi setiap perusahaan didalam persaingan bisnis untuk mempertahankan perusahaannya. Laporan arus kas menyediakan informasi mengenai jumlah kas yang tersedia dalam perusahaan dan penggunaan informasi dalam analisa laporan laba rugi. Tujuan penelitian ini adalah untuk mengetahui arus kas, komponen arus kas dan modal terhadap laba bersih pada PT. Daya Eika Samudra. Penelitian ini dilakukan pada PT. Daya Eika Samudra. Jenis penelitian yang digunakan adalah penelitian penelitian deskriptif dan kuantitatif . Metodologi penelitian yang digunakan adalah analisis regresi linear berganda. Hasil penelitian menunjukkan bahwa variabel bebas yaitu total arus kas, komponen arus kas dan modal berpengaruh dan terhadap laba bersih pada PT. Daya Eika Samudra Medan. Pengujian koefisien determinasi yang di sesuaikan ( Adjusted R Square ) diperoleh nilai sebesar 0,230 artinya variabel total arus kas, komponen arus kas, modal berpengaruh sebesar 23% terhadap laba bersih dan 77% dipengaruhi oleh variabel lain yang tidak digunakan dalam penelitian.
Kepemilikan Institusional dan Transparansi Informasi terhadap Penghindaran Pajak: Sebelum, Saat, dan Setelah Tax Amnesty Razali Razali; Ferawati Ferawati
JURNAL EKONOMI PERJUANGAN Vol. 1 No. 2 (2019): Jurnal Ekonomi Perjuangan (JUMPER)
Publisher : LP2M Universitas Perjuangan Tasikmalaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (430.821 KB) | DOI: 10.36423/jumper.v1i2.250


This study aims to analyze the effect of institutional ownership and transparency of information on tax avoidance before, during, and after tax amnesty. This study uses secondary data obtained from the company’s financial statement of companies listed in Indeks of LQ-45 from 2015-2017 represented timeline of tax amnesty. The data analysis method used in this research is multiple linear regression analysis. Data collected will be processed by using SPSS. The result of this study shows that institutional ownership and transparency of information has no effect on tax avoidance. The highest tax avoidance ratio occured in 2016, when tax amnesty was conducted.
Pengaruh Financial Distress terhadap Tax Avoidance (Studi Kasus Perusahaan Mining yang Terdaftar di Bursa Efek Indonesia) Ferawati Ferawati; M. Rizqi Khairi Bimantoro
JRAM (Jurnal Riset Akuntansi Multiparadigma) Vol 9, No 2 (2022): Desember
Publisher : Universitas Islam Islam Sumatera Utara

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (572.559 KB) | DOI: 10.30743/akutansi.v9i2.6488


Penelitian ini bertujuan untuk menganalisis pengaruh variabel financial distress terhadap tax avoidance pada perusahaan mining yang terdaftar di Bursa Efek Indonesia (BEI). Teknik pengambilan sampel dalam penelitian ini menggunakan purposive sampling dan diperoleh sampel sebanyak 11 perusahaan dengan lima tahun periode 2016-2020. Data yang digunakan diperoleh dari Bursa Efek Indonesia (BEI). Hipotesis dalam penelitian ini diuji menggunakan aplikasi Statistical Package for The Social Sciences (SPSS). Dalam penelitian ini, variabel financial distress diukur dengan Interest Coverage Ratio (ICR) dan variabel tax avoidance diukur menggunakan model Effective Tax Rate (ETR). Hasil penelitian menunjukan bahwa financial distress tidak berpengaruh atau berpengaruh negatif terhadap tax avoidance.
Pelatihan Dan Pendampingan Pengisian SPT Tahunan Orang Pribadi Di Lingkungan Politeknik Wilmar Bisnis Indonesia Ferawati Ferawati; Maryam Monika Rangkuti; Putri Margareth Romaulina; Rizqi Khairi; Alfonso Gravela Pakpahan
Jurdimas (Jurnal Pengabdian Kepada Masyarakat) Royal Vol 6, No 2 (2023): April 2023
Publisher : STMIK Royal

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33330/jurdimas.v6i2.2247


Abstract: Politeknik Wilmar Bisnis Indonesia is a tertiary institution that has a Tax Center and works closely with the Direktorat Jenderal Pajak to assist taxpayers in calculating, depositing, and reporting their tax obligations. On March 03 2023 and March 07 2023, training and assistance for taxpayers were conducted in filling out the Annual Individual Tax Return at the Politeknik Wilmar Bisnis Indonesia Tax Center by the Tax Volunteers. The method used is direct assistance to individual taxpayers in updating NPWP-NIK, and KLU data, also reporting annual tax returns via e-filing. The activity participants are all taxpayers including lecturers and educational staff at the Politeknik Wilmar Bisnis Indonesia and STIKes Murni Teguh. This activity resulted in an increase in understanding for participants in reporting Annual SPT Individuals, while the Tax Volunteer gained knowledge about taxation based on the latest regulations and was able to put into practice the knowledge learned during lectures which can be used as practical experience. Meanwhile, the results for the Politeknik Wilmar Bisnis Indonesia are an increase in taxpayer compliance within the Politeknik Wilmar Bisnis Indonesia, including lecturers and education staff society who are aware of their obligations and always report their income to the state.Keywords: e-filing; SPT; Tax Volunteers  Abstrak: Politeknik Wilmar Bisnis Indonesia merupakan perguruan tinggi yang memiliki Tax Center dan berkolaborasi dengan Direktorat Jenderal Pajak (DJP) untuk membantu Wajib Pajak dalam menghitung, menyetor, dan melaporkan kewajiban perpajakan mereka. Pada tanggal 03 Maret 2023 dan 07 Maret 2023, telah dilakukan pelatihan serta pendampingan Wajib Pajak dalam mengisi Surat Pemberitahuan (SPT) Tahunan Orang Pribadi di Tax Center Politeknik Wilmar Bisnis Indonesia oleh tim Relawan Pajak. Metode yang digunakan adalah pendampingan secara langsung kepada Wajib Pajak Orang Pribadi dalam melakukan pemutakhiran data NPWP-NIK, KLU, dan pelaporan SPT Tahunan melalui e-filing. Peserta kegiatan adalah seluruh Wajib Pajak termasuk dosen dan tenaga pendidik di lingkungan Politeknik Wilmar Bisnis Indonesia serta STIKes Murni Teguh. Kegiatan ini menghasilkan peningkatan pemahaman bagi peserta dalam melaporkan SPT Tahunan Orang Pribadi, sedangkan tim Relawan Pajak memperoleh pengetahuan tentang perpajakan berdasarkan peraturan terbaru dan dapat mempraktikkan secara langsung pengetahuan yang dipelajari selama kuliah serta dapat dijadikan sebagai pengalaman praktis. Sedangkan hasil bagi Politeknik Wilmar Bisnis Indonesia adalah peningkatan ketaatan wajib pajak di lingkungan Politeknik Wilmar Bisnis Indonesia termasuk dosen dan tenaga pendidik sebagai masyarakat yang sadar akan kewajiban dan senantiasa melaporkan penghasilan mereka kepada negara.Kata kunci: e-filing; Relawan Pajak; SPT