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JEMBATAN (Jurnal Ekonomi, Manajemen, Bisnis, Auditing, dan Akuntansi)
Published by Sekolah Tinggi Ilmu Ekonomi Mulia Darma Pratama
ISSN : 25285807     EISSN : 28073533     DOI : https://doi.org/10.54077/jembatan.v6i1
Core Subject : Economy,
Economics, Econometrics & Finance
JEMBATAN adalah sebuah medium yang digunakan oleh Mulia Darma Pratama untuk menjembatani civitas akademika termasuk akademisi dan mahasiswa dalam melaksanakan salah satu unsur Tri Darma Perguruan Tinggi yaitu penelitian pada bidang Jurnal Ekonomi, Manajemen, Bisnis, Auditing, dan Akuntansi, baik akademisi dan mahasiswa di lingkungan Mulia Darma Pratama maupun dari perguruan tinggi lainnya.
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Bisnis, Menejemen, dan Akutansi (Lain-Lain)
Articles 9 Documents
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Search results for , issue "Vol 4 No 2 (2019): JEMBATAN (Jurnal Ekonomi, Manajemen, Bisnis, Auditing, dan Akuntansi)" : 9 Documents clear
Efektivitas Penagihan Tunggakan Pajak dengan Surat Teguran dan Surat Paksa Pada Kantor Pelayanan Pajak (KPP) Madya Palembang Mursalin Mursalin
JEMBATAN (Jurnal Ekonomi, Manajemen, Bisnis, Auditing, dan Akuntansi) Vol 4 No 2 (2019): JEMBATAN (Jurnal Ekonomi, Manajemen, Bisnis, Auditing, dan Akuntansi)
Publisher : P3M STIE Mulia Darma Pratama

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54077/jembatan.v4i2.41

Abstract

This study aims to determine the effectiveness of billing Tax Arrears with Reprimand and Forced Letter at the Palembang Tax Office (KPP). Observed data are the number of Warning Letter, Forced Letter, and the target and realization of tax revenue from 2014 to 2017 at the Palembang Madya Tax Service Office (KPP). The results showed that tax collection with reprimand in the Palembang KPP Madya in 2014 to 2017 when viewed in terms of letter sheets is classified as quite effective while in terms of nominal classified as effective, whereas Tax Collection by Forced Letters at the Palembang Madya Tax Office (KPP) in 2014 to 2017 is considered quite effective both in terms of the number of sheets of the Forced and nominal listed in the Forced Letter.
Pengaruh Citra Merek dan Kualitas Produk Terhadap Loyalitas Pelanggan J.Co Donuts & Coffee di Palembang Luki Ardinata; Destia Aktarina
JEMBATAN (Jurnal Ekonomi, Manajemen, Bisnis, Auditing, dan Akuntansi) Vol 4 No 2 (2019): JEMBATAN (Jurnal Ekonomi, Manajemen, Bisnis, Auditing, dan Akuntansi)
Publisher : P3M STIE Mulia Darma Pratama

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54077/jembatan.v4i2.42

Abstract

The formulation of the problems discussed in this study are: Are there effects of brand image and product quality both simultaneously and partially on the loyalty of J.Co Donuts customers. The objectives and benefits in this study are: To find out whether there are simultaneous effects of brand image and product quality and impartially on J.Co Donuts customer loyalty. The analytical method used is Multiple Linear Regression. Simultaneous test results (F test) obtained F count of 50,501 with a significance level of 0,000, obtained for F table of 3,195 (see attachment F Table Statistics). So it can be concluded that F count > F table (50,501 > 3,195) so the null hypothesis is rejected. It can be concluded that the Brand Image variable (X1) and Product Quality (X2) together influence the Purchase Decision (Y). Partial test results (t test) can be explained: Brand Image Variables (X1) have a significant effect on Purchase Decisions (Y) results obtained t count of 3.666 with a significant value of 0.001, the value of t count > t table (3.666> 1.678), be a hypothesis alternative is accepted and the null hypothesis is rejected that Brand Image (X1) has a significant effect on Purchase Decision (Y). The coefficient of determination R2 obtained is 0.682 (68.2%) means that the Brand Image variable (X1), Product Quality (X2) describes Customer Loyalty (Y) by 68.2% while the remaining 31.8% (100% - 68, 2%) can be explained by other variables such as price, service quality, emotional factor, cost and the ease of getting a product that is not examined in this study which is seen in Adjusted R Square.
Analisis Kinerja Keuangan atas Pelaksanaan Anggaran Pendapatan dan Belanja Dengan Penerapan Value for Money Pada UPTD Pengujian Kendaraan Bermotor Kota Palembang Desti Wulandari; Feronika Rosalin
JEMBATAN (Jurnal Ekonomi, Manajemen, Bisnis, Auditing, dan Akuntansi) Vol 4 No 2 (2019): JEMBATAN (Jurnal Ekonomi, Manajemen, Bisnis, Auditing, dan Akuntansi)
Publisher : P3M STIE Mulia Darma Pratama

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54077/jembatan.v4i2.43

Abstract

The dynamics of the development of the organizational environment both internally and externally is very influential on the success or failure of an organization in achieving performance as expected. Through performance measurement, the success of an organization both government can be seen with the ability of the government or agency to manage resources optimally so that the expected results match with a plan outlined in strategic planning. This study aims to analyze financial performance at the UPTD for Motor Vehicle testing in the City of Palembang by applying the concept of value for money. Data collection is taken from the budget and income reports, and interviews with the UPTD Testing of Motor Vehicles in Palembang. This uses three measuring instruments, namely economical, efficient, and effectiveness. The results of this study indicate that the financial performance of the UPTD for testing motor vehicles in Palembang in 2017 shows the ratio of economists i amounted to 102.31% (economical), the efficient ratio was 127.04% (inefficient) and the effectiveness ratio was 146.18% (effective).
Pengaruh Kompetensi dan Budaya Organisasi Terhadap Kepuasan Kerja dan Dampaknya Pada Kinerja Karyawan Bank Sumsel Babel di Palembang Nurul Mardiyyah Pratiwi
JEMBATAN (Jurnal Ekonomi, Manajemen, Bisnis, Auditing, dan Akuntansi) Vol 4 No 2 (2019): JEMBATAN (Jurnal Ekonomi, Manajemen, Bisnis, Auditing, dan Akuntansi)
Publisher : P3M STIE Mulia Darma Pratama

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54077/jembatan.v4i2.44

Abstract

This study aims to determine the effect of competence and organizational culture on job satisfaction and its impact on employees’ performance in the Bank Sumsel Babel. The design of this study is associative research by connecting between independent and bound variabels. The data used in this study are primery and secondary data, and the sample of this study is 250 employees of Bank Sumsel Babel. The Analysis method used is Path Analysis and though testing validity and reliability. Test the data used to determine the characteristics of the data, namely the normality test and linearity tes. The model test used cosisted of a multicolinearity test and a heterodiversity test, aided by an SPSS for windows analysis tool with a significant level of 0,05. The result of Path analysis showed competence, organizational culture and job satifaction joinly had a significant effect on employees’ performance. Competence, organizational culture and job satifaction partially have a significant effect on employees’ performance.
Pengaruh Rasio Likuiditas, Leverage dan Profitabilitas Terhadap Return Saham Studi Empiris Pada Perusahaan Food and Bevarges Rifani Akbar Sulbahri; Koefrowi Koefrowi; Sri Hartati
JEMBATAN (Jurnal Ekonomi, Manajemen, Bisnis, Auditing, dan Akuntansi) Vol 4 No 2 (2019): JEMBATAN (Jurnal Ekonomi, Manajemen, Bisnis, Auditing, dan Akuntansi)
Publisher : P3M STIE Mulia Darma Pratama

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54077/jembatan.v4i2.45

Abstract

In the Indonesia Stock Exchange (BEI), Food and Bevarges companies experience increases and decreases in returns. In the Indonesia Stock Exchange (BEI), Food and Bevarges companies experience an increase and decrease in stock returns. That was caused by internal and external factors of the company. The information contained in the company's financial statements, is a factor that comes from within the company. In this study aims to determine the effect of liquidity ratios, leverage and profitability on stock returns. This study uses Current Ratio (CR), Debt to Equity Ratio (DER), Return On Equity (ROE) as the independent variables. Hypothesis testing is done using the F test, t test, and R2. Hypothesis research results show that Current Ratio (CR), Dept to Equity Ratio (DER), Return On Equity (ROE) together have a significant effect on stock returns of Food and Beavages companies listed on the Indonesia Stock Exchange with a significance below 0.05 which is 0,000. From the research it is also known that partially the current ratio (CR) has no effect on the stock returns of Food and Bevarages companies listed in the Indonesian stock exchange, whereas Debt to Equity Ratio (DER), Return On Equity has an influence on the stock returns of Food and Bevarage companies that listed on the Indonesia Stock Exchange. The result of the calculation of the coefficient of determination R2 is 0.726, which means that the independent variables in this study together contribute to the dependent variable is 20.4% influenced by other variables not examined in this study. Suggestions For food and beverage companies, it is expected to pay more attention to the company's ability to increase stock returns through various ways, especially in the utilization of debt, utilization of current assets, utilization of capital to expand business and increase productivity to obtain high profits.
Pengaruh Persepsi Wajib Pajak Usaha Mikro Kecil Menengah Terhadap Pembayaran dan Pelaporan Pajak Secara Online Pada Kantor Pelayanan Pajak (KPP) Pratama Seberang Ulu Palembang Septiana Wulandari; Endang Sri Mulatsih
JEMBATAN (Jurnal Ekonomi, Manajemen, Bisnis, Auditing, dan Akuntansi) Vol 4 No 2 (2019): JEMBATAN (Jurnal Ekonomi, Manajemen, Bisnis, Auditing, dan Akuntansi)
Publisher : P3M STIE Mulia Darma Pratama

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54077/jembatan.v4i2.46

Abstract

Perception of UMKM taxpayers is an internal process that allows choosing, organizing, interpreting stimuli from the environment and the process influences behavior. Individuals or entities, including taxpayers, tax cutters, and tax collectors, who have tax rights and obligations in accordance with the provisions of taxation laws and regulations. Factors that can influence the acceptance of information technology by users can use the Technology Acceptance Model (TAM). TAM is a model that explains factors that can affect users (tax employees), when using or utilizing information technology. Online tax payments and reporting are a means for the Directorate General of Taxes (DGT) to oversee electronic payments and reporting called e-payment. This research was conducted at the KPP Pratama Seberang Ulu Palembang. The research method used is associative method. Data collection is done by means of interviews, questionnaires, and literature studies. Data sources used are primary data and secondary data. The results of the respondents' research on the perception of MSME taxpayers who were examined who answered strongly disagree (0.5%), disagree (5.5%), answer doubt (50%), who answered agree (35%) and answered strongly agree (9%). And respondents about online tax payments and reporting that answered strongly disagree (0%), disagree (4.5%), answer doubtfully (42%), who answered agree (40%) and answered very agree (13.5%). From the results of the classic assumption test there are no symptoms of autocorrelation, multicollinearity, and heteroscedasticity. Simple regression equation Y = 11,332 0,392 X. From the results of hypothesis testing shows that Ho is rejected or accepts HA means that the perception of MSME taxpayers affects the payment and tax reporting online. The coefficient of determination of value is 0.105 or 10.5%. This indicates that the influence of the UMKM taxpayer perception variable on online tax payments and reporting is 10.5%. The remaining 89.5% is influenced by variables not included in the study.
Pengaruh Asimetri Informasi Terhadap Kebijakan Dividen Pada Perusahaan Pertambangan Sub Sektor Batu Bara di Bursa Efek Indonesia Trifika Anggun Sari; Muhamad Helmi
JEMBATAN (Jurnal Ekonomi, Manajemen, Bisnis, Auditing, dan Akuntansi) Vol 4 No 2 (2019): JEMBATAN (Jurnal Ekonomi, Manajemen, Bisnis, Auditing, dan Akuntansi)
Publisher : P3M STIE Mulia Darma Pratama

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54077/jembatan.v4i2.47

Abstract

Managers who know internal information and company prospects sometimes do not convey to investors transparently. This causes information asymmetry issues that will affect the dividend policy. The problem formulation in this research is how the development and influence of earning forecast error, company size and the opportunity to grow toward dividend policy both partially and simultaneously. This research aims to determine the influence of the asymmetry of the information that is proscribed with earning forecast errors, sizes, and opportunities to grow toward the dividend policy. The research used the Purposive sampling method for sampling, with the criteria: (1) The company including coal sub-sector mining company which was successively registered in ISE during the period 2012-2017, (2) Dividend policy data is available during the estimated period of observation, (3) the company which is in its financial statements has complete data on DPR ratio, earning forecast error, company size and MBVA during the estimated period of observation. There are 5 companies mining companies of coal sub-sector as samples. The analytical techniques used are multiple linear regressions. Based on the results of data analysis, it can be concluded that partially earning forecast error and the chance of growing affects partially and significantlytoward the dividend policy, while the size of the company does not partially affect toward the dividend policy. While simultaneously it was shown that at least one variable X (earning forecast error, company size and opportunity to grow) that affects the dividend policy and Adjusted R Square, the ability to explain variables provided by these three variables is 34.1%.
Analisis Fakto-Faktor Yang Mempengaruhi Good Corporate Governance Pada Perusahaan Sub Sektor Perbankan Yang Terdaftar di Bursa Efek Indonesia Ebi Murdani; Debi Carolina
JEMBATAN (Jurnal Ekonomi, Manajemen, Bisnis, Auditing, dan Akuntansi) Vol 4 No 2 (2019): JEMBATAN (Jurnal Ekonomi, Manajemen, Bisnis, Auditing, dan Akuntansi)
Publisher : P3M STIE Mulia Darma Pratama

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54077/jembatan.v4i2.48

Abstract

Good Corporate Governance can be interpreted as a system, process, and a set of rules governing the relationship between various parties that are in the sense of a stakeholder, in the case of a narrow relationship between shareholders, the board of Directors, and the Board of Commissioners achieving the company's objectives. There are five principles in Good Corporate Governance (GCG), namely transparency, accountability, responsiveness, independence, and equality. This research aims to test the influence of the company's characteristics on Good Corporate Governance (GCG). The formulation of the problem in this research is how the influence of profitability, leverage, managerial ownership, and institutional ownership of Good Corporate Governance is. This research analyzes the characteristics of the company as a factor affecting Good Corporate Governance (GCG). The characteristics of the company are divided into several variables namely profitability, leverage, managerial ownership, and institutional ownership. The population in this research is a banking sub-sector company listed on the Indonesian stock exchange in 2015-2017. The sampling method in this study is purposive sampling. Based on sample determination, 5 companies are acquired. The analytical techniques used in this research are data analysis methods. The results showed that profitability, leverage, managerial ownership, institutional ownership has an effect on Good Corporate Governance.
Analisis Total Asset Turnover (TATO), Gross Profit Margin (GPM) dan Return on Investment (ROI) Terhadap Pertumbuhan Laba Pada Perusahaan Sektor Industri Barang Konsumsi yang Terdaftar di Bursa Efek Indonesia Sutinah Yolanda; Iin Hendrayani
JEMBATAN (Jurnal Ekonomi, Manajemen, Bisnis, Auditing, dan Akuntansi) Vol 4 No 2 (2019): JEMBATAN (Jurnal Ekonomi, Manajemen, Bisnis, Auditing, dan Akuntansi)
Publisher : P3M STIE Mulia Darma Pratama

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54077/jembatan.v4i2.49

Abstract

The study examines the Total Asset Turnover (TATO), Gross Profit Margin (GPM) and Return on Investment (ROI) analysis of profit growth in the company's industrial sector of consumer goods listed in the Indonesia Stock Exchange. In this study the data used is secondary data that is data directly obtained from the Indonesia stock Exchange. The population number in this research is 42 companies of the consumption industrial goods sector, where the numbers of samples are 14 companies of industrial goods consumption during period 2015-2017. In this study samples were taken using purposive sampling, namely the selection of samples based on the criteria that had been determined by the study. Data analysis in this study is multiple linear analyses. Regression analysis serves to test the influence of independent variables (Total Asset Turnover, Gross Profit Margin and Return on Investment) against dependent variables (profit growth). The partial test result in the study, namely Total Asset Turnover, has significant and negative impact on profit growth, Gross Profit Margin has no effect on profit growth, and independent variable Return on Investment has significant and negative impact against profit growth. Simultaneously, Total Asset Turnover, Gross Profit Margin and Return on Investment affect the growth of profit.

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