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All Journal Ilomata International Journal of Tax and Accounting Budapest International Research and Critics Institute-Journal (BIRCI-Journal): Humanities and Social Sciences Jurnal Ekonomi, Manajemen, Bisnis dan Akuntansi (JEMBA) PENANOMICS: INTERNATIONAL JOURNAL OF ECONOMICS Jurnal Profita : Akuntansi dan Manajemen Jurnal Manajerial dan Bisnis Tanjungpinang Economic, Accounting Scientific Journal (CASH)
Novi Chandra Saputra
STIE Pembangunan Tanjungpinang
Religion Arts Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Social Sciences

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ANALISIS EFEKTIVITAS DAN KONTRIBUSI PENERIMAAN PAJAK DAERAH SEBELUM DAN SESUDAH PENERAPAN SISTEM TAPPING BOX DALAM UPAYA MENGOPTIMALKAN PENDAPATAN ASLI DAERAH (PAD) KOTA TANJUNGPINANG fauzi; hendy satria; muhammad isa alamsyahbana; novi chandra saputra
JEMBA: JURNAL EKONOMI, MANAJEMEN, BISNIS DAN AKUNTANSI Vol. 1 No. 1: Januari 2022
Publisher : Bajang Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (344.931 KB)

Abstract

Abstract: The purpose of this study was to analyze the effectiveness and contribution of local tax revenues before and after the application of the tapping box system in an effort to optimize the local revenue (pad) of the city of Tanjung Pinang. This type of research is descriptive qualitative, the type of data used in this study is secondary data. The data collection technique is done by using interviews, documentation, observation and literature study. The data analysis technique uses effectiveness analysis and contribution analysis. From the results of this study, it can be concluded that the level of effectiveness of hotel tax receipts, restaurant taxes, and entertainment invites before the application of the tapping box system in 2016-2017 shows very effective criteria and after the application of the tapping box system in 2018-2019 shows very effective criteria. for hotel tax in 2016 it was 101.27%, in 2017 it was 108.26%, in 2018 it was 103.22%, and in 2019 it was 100.00%. for restaurant tax in 2016 it was 119.40%, in 2017 it was 111.43%, in 2018 it was 105.46%, and in 2019 it was 112.26%. for entertainment tax in 2016 it was 118.53%, in 2017 it was 108.70%, in 2018 it was 104.11%, and in 2019 it was 100.27%.
Corporate Governance , Characteristics on Dividend Policy: Evidence From Indonesia Hendy Satria; Muhammad Isa Alamsyahbana; Rachmad Chartady; Fauzi Fauzi; Novi Chandra Saputra
Ilomata International Journal of Tax and Accounting Vol 2 No 4 (2021): October 2021
Publisher : Yayasan Ilomata

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (270.909 KB) | DOI: 10.52728/ijtc.v2i4.364

Abstract

This research aims to explore the instability of the dividend distribution policy of listed companies on the Indonesian stock exchange. Researchers use several main variables as indicators to measure their impact on dividend policy. The samples used are 75 manufacturing companies. Data analysis technology uses descriptive statistical analysis and E Views 6. 0 as data processing tools. The results of this study show that the audit committee has a negative and insignificant influence on dividend policy. At the same time, independent committees, public interest, company size and profitability have a positive and significant impact on dividend policy.
GOOD TO GREAT EFFECT – CASE STUDY AT MERDEKA CHOPPER GOLD, TBK M. Syafnur; Fauzi Fauzi; Aulia Dewi Gizta; M. Isa Alamsyahbana; Novi Chandra Saputra
PENANOMICS: International Journal of Economics Vol. 1 No. 1 (2022): April
Publisher : Yayasan Pusat Cendekiawan Intelektual Nusantara

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (440.771 KB) | DOI: 10.56107/penanomics.v1i1.2

Abstract

Good to Great effect is a concept developed by one of the writers and researchers named Jim Colins, where according to him there are companies that have above good abilities which then lead the company to become a great company. In this study, the researcher took one of the companies that have these indications, although currently being hit by the Covid 19 pandemic, the company's performance continues to increase. The population of this study are companies in LQ45 with a sample that is engaged in mining. The data analysis method uses financial report indicators for 5 years running fundamental analysis and stock return analysis. The results show that the MDKA company meets the characteristics as a Good to Great Effect company.
The Report Alignment Analysis of Regional Property to Local Government Financial Reports as Preparation for Implementation of Permendagri Number 77 of 2020 (Case Study in Bintan District Government) Muhammad Isa Alamsyah; Muhammad Isa Alamsyahbana; Novi Chandra Saputra; Meidi Yanto; Armansyah Armansyah
Budapest International Research and Critics Institute-Journal (BIRCI-Journal) Vol 6, No 1 (2023): Budapest International Research and Critics Institute February
Publisher : Budapest International Research and Critics University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33258/birci.v6i1.7462

Abstract

Public accountability is the obligation of the regional government, in this case the Regional Head as the mandate holder from the community, to convey accountability for all activities and funding during the fiscal year period in the form of a report and explain it to community representatives, in this case the DPRD, which is then agreed upon as a regional legal product. Regional Government Financial Reporting consists of 7 (seven) types of reports, namely Budget Realization Reports, Reports on Changes in Budget Overbalances, Cash Flow Reports, Operational Reports, Reports on Changes in Equity, Balance Sheets and Notes to Financial Statements. Furthermore, the benefit of this writing is to become a reference for executors preparing local government financial reports in compiling and harmonizing Regional Property Reports and Regional Government Financial Reports. In addition, several implementative steps will be given in this alignment. The results in this writing are that in the Management of Regional Property which includes the Administration of Regional Property must still refer to the applicable regulatory provisions and implementative steps in this alignment, namely by preparing SOPs for Administration of Regional Property, compiling and preparing Manual Working Papers As Material for Implementing Regional Property Reconciliation, verifying and correcting expenditures where budgeting errors occur and conducting BIMTEK as well as socializing guidance and performance monitoring of the User Property Management.
Financial Distress : Analisis Kondisi Keuangan pada PT. Indosat Tbk Muhammad Isa Alamsyahbana; Hendy Satria; Novi Chandra Saputra; Fauzi
Jurnal PROFITA : Akuntansi dan Manajemen Vol. 1 No. 1 (2021): Volume 1 Nomor 1 2021
Publisher : ADAI Kepri

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (423.801 KB)

Abstract

This study aims to determine whether PT Indosat experienced financial distress during the 2016-2019 period by taking into account various financial indicators. The research sample data uses financial statements during the research observation time. The data analysis model used the springate and zmijewski methods. The results of this study indicate that PT Indosat Tbk is experiencing financial distress in which the results are shown based on the results of calculations using the springate and zmijewski methods. As for the findings, the main cause is because the amount of debt owned is very large so it needs to be evaluated for the future. Penelitian ini bertujuan untuk mengetahui apakah PT Indosat mengalami financial distress selama priode 2016-2019 dengan memperhatikan berbagai indikator keuangannya. Adapun data sampel penelitian menggunakan laporan keuangan selama waktu pengamatan penelitian. Model analisis data menggunakan metode springate dan zmijewski. Adapun hasil penelitian ini menunjukkan bahwa PT Indosat Tbk mengalami financial distress yang mana hasilnya di tunjukkan berdasarkan hasil perhitungan dengan menggunakan metode metode springate dan zmijewski. Adapun temuan penyebab utamanya karena jumlah hutang yang dimiliki sangat besar sehingga perlu di evaluasi untuk masa mendatang.
ANALISIS KINERJA KEUANGAN PT. MULIA BOGA RAYA TBK MENGGUNAKAN METODE RATIO SOLVABILITAS PERIODE TAHUN 2020-2021 Novi Chandra Saputra
MANAJERIAL DAN BISNIS TANJUNGPINANG Vol 5 No 1 (2022): Jurnal Manajerial dan Bisnis Tanjungpinang vol 5 no 1 2022
Publisher : STIE PEMBANGUNAN TANJUNGPINANG

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52624/manajerial.v5i1.2376

Abstract

Tujuan dari penelitian ini adalah untuk mengevaluasi signifikansi profitabilitas dalam kaitannya dengan nilai perusahaan. Penelitian dilakukan di PT. Mulia Boga Raya TBK periode 2020-2021. Data dikumpulkan dengan menggunakan metode observasi non partisipan, terutama dengan menganalisis laporan keuangan yang dapat diakses di website www.idx.co.id. Analisis menunjukkan bahwa solvabilitas dan inflasi memiliki dampak yang cukup besar pada nilai perusahaan. Secara spesifik, solvabilitas berpengaruh positif terhadap nilai perusahaan. Kata Kunci: Solvabilitas, Nilai Perusahaan Abstract The purpose of this study is to evaluate the significance of profitability in relation to firm value. Research conducted at PT. Mulia Boga Raya TBK for the 2020-2021 period. Data was collected using non-participant observation methods, especially by analyzing financial reports which can be accessed on the website www.idx.co.id. The analysis shows that solvency and inflation have a sizeable impact on firm value. Specifically, solvency has a positive effect on firm value. Keywords: Solvability, Firm Value
ANALISIS KINERJA KEUANGAN PT. MULIA BOGA RAYA TBK MENGGUNAKAN METODE RATIO LIKUIDITAS, SOLVABILITAS, DAN PROVITABILITAS PERIODE TAHUN 2020-2021 Novi Chandra Saputra
MANAJERIAL DAN BISNIS TANJUNGPINANG Vol 5 No 2 (2022): Jurnal Manajerial dan Bisnis Tanjungpinang vol 5 no 2 2022
Publisher : STIE PEMBANGUNAN TANJUNGPINANG

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52624/manajerial.v5i2.2377

Abstract

Abstrak: Tujuan dari penelitian ini adalah untuk memastikan pentingnya pengaruh profitabilitas, solvabilitas, dan likuiditas terhadap nilai perusahaan. Penelitian dilakukan di PT. Mulia Boga Raya TBK periode 2020-2021. Pengumpulan data dilakukan melalui metode observasi non partisipan, yaitu dengan menganalisis data laporan keuangan yang tersedia pada website www.idx.co.id. Hasil analisis menunjukkan bahwa profitabilitas, solvabilitas, dan likuiditas berpengaruh signifikan terhadap nilai perusahaan. Kata Kunci: Profitabilitas, Solvabilitas, Likuiditas, Nilai Perusahaan Abstract: The purpose of this study is to ascertain the importance of the influence of profitability, solvency and liquidity on firm value. Research conducted at PT. Mulia Boga Raya TBK for the 2020-2021 period. Data collection was carried out through non-participant observation methods, namely by analyzing financial report data available on the website www.idx.co.id. The results of the analysis show that profitability, solvency and liquidity have a significant effect on firm value. Keywords: Profitability, Solvency, Liquidity, Company Value
ANALISIS BIAYA TRANSPORTASI DALAM PENETAPAN TARIF PENGIRIMAN BARANG PADA J&T EXPRESS DP R. H. FISABILILLAH TANJUNGPINANG Novi Chandra Saputra; Alya Ningsih Bailey
EKONOMIKA Vol 6 No 1 (2022): CASH: Economic, Accounting Scientific Journal
Publisher : STIE PEMBANGUNAN TANJUNGPINANG

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52624/cash.v6i1.1760

Abstract

The purpose of this study is to determine the components of transportation costs in determining the delivery rates for J&T Express DP R. H. Fisabilillah Tanjungpinang. The research method in this study uses a type of qualitative research. The type of data used is qualitative data with the data sources used are primary data and secondary data. Data collection techniques using interviews, observation, documentation, and literature studies. Data processing techniques use data collection, data reduction, data display, conclusion drawing and verification. Data analysis techniques use qualitative descriptive analysis methods. Based on the results of the study, it is known that the J&T Express DP R. H. Fisabilillah Tanjungpinang company sets a freight rate for the type of Regular/Air EZ services subject to a shipping rate of Rp. 36.000 per kg with an estimate delivery time of 3-4 days by plane and the Alternative/Sea ECO services is subject to a shipping rate of Rp. 31.000 per kg with an estimated delivery time of 5-7 days by cargo ship. The conclusion obtained from this study is that the transportation costs at J&T Express DP R. H. Fisabilillah Tanjungpinang company, especially for Regular/Air EZ services and Alternative/Sea ECO services are formed from cost components in the form of plastic packing costs with a unit price of Rp. 2,000 where this fee is not charged to the customer and in determining the delivery rate of goods is determined based on several components of the calculation, namely the use of the type of service, the weight of the goods, the volume of goods and the distance to the destination city.
PENGARUH KINERJA KEUANGAN TERHADAP PERTUMBUHAN LABA PADA PERUSAHAAN PROPERTY DAN REAL ESTATE YANG TERDAFTAR DI BEI PERIODE 2019-2021 Novi Chandra Saputra; Nurul Despurnama Sary
EKONOMIKA Vol 6 No 2 (2023): CASH: Economic, Accounting Scientific Journal
Publisher : STIE PEMBANGUNAN TANJUNGPINANG

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52624/cash.v6i2.1765

Abstract

This study aims to determine the effect of financial performance on profit growth. This study has a sample of 15 companies that have been determined by the sample selection technique. The method used in this research is a quantitative research method. The object of research is the property and real estate sector companies listed on the Indonesia Stock Exchange for the 2019-2021 period. Data collection is done in 2 ways, namely documentation and literature study. The tool used to test panel data estimation model selection, best model selection test, panel data regression and hypothesis testing is the Statistical Program For Social Science (SPSS) version 29. The results of this study indicate that the current ratio, debt to asset ratio, and total asset turnover has no effect on the profit growth of Property and Real Estate companies listed on the IDX for the 2019-2021 period. It can be concluded that the effect of the current ratio, debt to asset ratio, and total asset turnover listed on the IDX for the 2019-2021 period is 0.6%, while the remaining 99.4% is influenced by other variables not included in this study, including company size , Company Age, Past Sales Rate and Change
ANALISIS PENERAPAN PSAK 72 TENTANG REVENUE CONTRACT PADA CV. MAJU BERJAYA Novi Chandra Saputra; Ramadhayani Putri
EKONOMIKA Vol 5 No 2 (2022): CASH: Economic, Accounting Scientific Journal
Publisher : STIE PEMBANGUNAN TANJUNGPINANG

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52624/cash.v2i2.2401

Abstract

Saat ini PSAK 72 telah resmi menggantikan seluruh standar yang terkait dengan pengakuan pendapatan sehingga PSAK 72 ini dapat menjadi standar tunggal yang mengatur tentang pengakuan pendapatan dari kontrak dengan pelanggan. Tujuan dari penelitian ini adalah untuk mengetahui bagaimana penerapan PSAK 72 tentang revenue contract pada CV. Maju Berjaya. Penelitian ini menggunakan data pendapatan kontrak pada CV. Maju Berjaya untuk periode tahun 2019 dan 2020. Metode yang digunakan dalam penelitian ini adalah metode kualitatif. Teknik pengumpulan data dilakukan dengan empat cara yaitu wawancara, obervasi, dokumentasi, dan studi kepustakaan. Hasil penelitian ini menunjukkan bahwa pada tahapan mengidentifikasi kontrak dengan pelanggan, mengidentifikasi kewajiban pelaksanaan, dan menentukan harga transaksi CV. Maju Berjaya telah sesuai dengan PSAK 72. Sedangkan pada tahapan mengakui pendapatan ketika entitas telah menyelesaikan kewajiban pelaksanaan tidak sesuai dengan PSAK 72. Sementara itu CV. Maju Berjaya tidak menerapkan satu tahapan yaitu mengalokasikan harga transaksi terhadap kewajiban pelaksanaan
Co-Authors Alya Ningsih Bailey Armansyah Armansyah Aulia Dewi Gizta Chartady, Rachmad fauzi Fauzi Fauzi M Syafnur Meidi Yanto Muhammad Isa Alamsyah Muhammad Isa Alamsyahbana Nurul Despurnama Sary Ramadhayani Putri Satria, Hendy