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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 78 Documents
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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.
ANALISIS FAKTOR – FAKTOR YANG MEMPENGARUHI INITIAL RETURN SETELAH IPO DI BURSA EFEK INDONESIA PERIODE 2017-2019 Debi Carolina; Dwi Desy Miswati
JEMBATAN (Jurnal Ekonomi, Manajemen, Bisnis, Auditing, dan Akuntansi) Vol 6 No 1 (2021): 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.v6i1.50

Abstract

Initial Public Offering is a mechanism in which a company for first time issues new stock and is then offered to the public. The factors affecting the initials return are Return On Asset, Financial Leverage, and Earning Per Share. The problems with this research are (1) What is the development of return on asset, financial leverage, earning per share and initial return on non-financial firms registered in BEI? (2) How does return on asset, financial leverage, and earning per share affect the initials return partially? (3) How does return on asset, financial leverage, and earning per share affect the initials return simultaneously? The purposes of this research are (1) To find out the progression of return on asset, financial leverage, earning per share, and initial return. (2) To know the impact of return on asset, financial leverage, and earning per share toward the initial return partially. (3) To know the impact of return on asset, financial leverage, and earning per share toward the initial return simultaneously. Locus in this research is conducted on a company that did IPO and registered to the Indonesian Stock Exchange in 2017-2019. The number of peoples in this research are 145 companies, and the selection of samples was used by purposive sampling technique to 34 IPO companies listed in the Indonesian Stock Exchange as a research. The method of data analysis used is descriptive and verificative, where it makes classical assumptions and multiple linear regression tests. Simultaneous research reveals that there have been significant effects on initials return. And partial, financial leverage has a positive effect on the initials return. Whereas the return on asset and earning per share have no effect on initials return.
PENGARUH LABA BERSIH, PERTUMBUHAN PERUSAHAAN DAN ROI TERHADAP DIVIDEN KAS PADA SUB SEKTOR MAKANAN DAN MINUMAN YANG TERDAFTAR DI BURSA EFEK INDONESIA Destia Aktarina; Rahma Kurnia
JEMBATAN (Jurnal Ekonomi, Manajemen, Bisnis, Auditing, dan Akuntansi) Vol 6 No 1 (2021): 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.v6i1.51

Abstract

Cash dividend is a dividend that cash payment to shareholders in accordance with the percentage of its shares. Net income is the excess of all revenues for all costs for a given period after deducting the income tax presented in the form of income statement. Net income and cash dividends have a relationship, if net income has increased it can be predicted that the dividend also increases, and conversely the decline of dividend received indicates the condition of the company is not good. Growth of the Company (growth) is the ability of the company to increase the size of asset increase existence, equity, profit and sales. To measure how large the company is growing within a certain period of time. Growth of companies and cash dividends have a relationship in which the company in the growth phase requires very much funding, because a company is pleased to use the company's profit from the use of outside party loans, because of the interest burden and date of time that has been agreed together. Thus the growth of the company affects the cash dividend. Return on investment or ROI is the return on investment that is calculated based on the distribution of revenue generated by the size of the invested capital. Return on Investment (ROI) and cash dividends have a relationship where the greater the ROI shows the company's performance is getting better, because the return of the investment is greater.The research aims to determine the development of net profit, growth of the company and Return on Investment (ROI) on cash dividends and to determine the impact of net profit, company growth and Return on Investment (ROI) on dividends of the food and beverage sub-sectors listed on the Indonesian stock exchange both simultaneously and partially. Locus Research is a sub-sector of food and beverage listed on the Indonesian Stock exchange from 2012-2018 period. Sampling is carried out using purposive sampling with the number of samples used as many as 5 companies in the food and beverage sub-sectors listed on the Indonesia Stock Exchange period 2012-2018. The secondary data source in this study took over from Indonesia Stock Exchange. The research methods used in this study are quantitative approaches. Data analysis techniques use multiple linear regression analyses and classical assumptions. Based on the results of net income, company growth and ROI are influential and significant to the cash dividend simultaneously whereas net profit and company growth are influential and significant to the cash dividend partially and ROI does not affectcash dividends partially.
PENGARUH JIWA KEWIRAUSAHAAN TERHADAP KEBERHASILAN USAHA CAFE DI KOTA PALEMBANG Dian Utari; Muhammad Yusrik
JEMBATAN (Jurnal Ekonomi, Manajemen, Bisnis, Auditing, dan Akuntansi) Vol 6 No 1 (2021): 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.v6i1.52

Abstract

Success business is usually influenced by many factors, both from the internal and external environment of the company. Factors from the internal environment usually come from within the company's own environment which tends to be controlled. One of the internal factors of business success is the entrepreneurial spirit factor. This study will discuss "The influence of the entrepreneurial spirit on the success of a cafe business in Palembang City". The formulation of the problem in this study is 1. the influence of the entrepreneurial spirit on the success of the Cafe business in Palembang City partially? 2. The influence of the Entrepreneurial Spirit on the success of the Cafe business in Palembang City simultaneously?. The purposes of this study are 1. To determine the influence of the entrepreneurial spirit on the success of the cafe business in Palembang City partially. 2. To find out the influence of Entrepreneurial Spirit on the success of Cafe Business in Palembang City partially. The object of research in this study were 33 cafe businesses in the city of Palembang which were collected by researchers. This study uses quantitative analysis methods. The number of samples collected was 33 respondents and the sample technique used was purposive sampling. From the results of research and interpretation of data that has been analyzed using multiple analysis shows that 67.3% entrepreneurial spirit which consists of variables of confidence, tasks and results, leadership, leadership, and future development affect the success of the cafe business in the city of Palembang and overall. Simultaneous has a significant positive effect on business success where Fcount is greater than Ftable: 8,929 > 2,42 at 5% significance level and significant value is 0.000. This study also shows that the most dominant dimension influencing the success rate of Cafe business in Palembang is the self-confidence dimension with a regression coefficient of 0.436. To increase the entrepreneurial spirit which will affect the success of the cafe business in the city of Palembang, it is necessary to instill an entrepreneurial spirit. This is done so that the cafe business activists really become entrepreneurs or true entrepreneurs.
ANALISIS STRATEGI PEMASARAN PRODUK SMARTPHONEVIVO DI TELEMARCO PADA INTERNATIONAL PLAZA PALEMBANG Iin Hendrayani
JEMBATAN (Jurnal Ekonomi, Manajemen, Bisnis, Auditing, dan Akuntansi) Vol 6 No 1 (2021): 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.v6i1.53

Abstract

Research of marketing strategy of Vivo smartphone products has been done at Telemarco at the Palembang International Plaza (IP). The purpose of this study was to find out the marketing strategy of the Smartphone Vivo product at the Palembang International Plaza. This research is a type of descriptive research using the method of presenting qualitative data which is analyzed using the SWOT method by describing the object of research based on strengths, weaknesses, opportunities and threats. Data collection techniques are carried out by means of Library Research and Field Research through observation and interviews. The results obtained from this study are that there are three marketing strategies of Vivo Smartphone in Telemarco Company which have been implemented include product strategies that build brand image, pricing strategies include cash and credit purchases, promotional strategies in the form of advertisements in Television, Newspapers and Online media as well as promo brochures and gift giving. The marketing strategy that has been carried out by the Telemarco Company is basically in accordance with the results of the SWOT analysis conducted on Vivo Smartphone products which include elements of marketing mix strategies such as Produck, Price, Promotion, and Place. Suggestions that can be given by the author in this study, Vivo provides gifts to consumers and the ease of buying by installments or also giving discount prices to attract consumers to buy. Marketing strategy analysis needs to be done every year so that the company always gets a new alternative strategy that is more innovative so that the goal to reach market marketing leaders can be achieved.
ANALISIS UMUR REKSADANA, EXPENSE RATIO DAN KINERJA REKSADANA SAHAM DI PERUSAHAAN MANDIRI INVESTASI PERIODE 2014-2019 Muhammad Helmi; Jumali Jumali
JEMBATAN (Jurnal Ekonomi, Manajemen, Bisnis, Auditing, dan Akuntansi) Vol 6 No 1 (2021): 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.v6i1.54

Abstract

Mutual funds are investment facilities that are used to raise funds from the investor community for further investment in securities portfolios by investment managers, and subsequently invested in stocks, bonds, time deposits, money market, and so on. Mutual fund performance is influenced by the determining factors of whether a mutual fund performs well or poorly, the mutual fund performance factor, namely the first is the age / age of the mutual fund (Fund Age), the second is the comparison between operating costs in one year and the average net asset value in one year (Expense Ratio) and the third is Net Asset Value (NAV). The formulation of the problems in this research are (1) How is the development of the age of equity funds in Mandiri Investasi for the 2014-2019 period? (2) How is the development of the stock mutual fund expense ratio at the Mandiri Investasi period of 2014-2019? net assets (NAV) of equity mutual funds performance at Mandiri Investasi for the 2014-2019 period. This study aims to determine the development of mutual funds age, expense ratio and net asset value (NAV) of the performance of Mandiri Investa Attractive (MITRA) equity funds in Mandiri Investasi for the period 2014-2019. The objects examined in this study are variables in the form of mutual funds age, expense ratio, and mutual fund performance (NAV). Methods of data analysis in this study using descriptive analysis methods. The results of the research conducted were the age development of Mandiri Investa Attraktf (MITRA) equity funds at the Mandiri Investasi company, which experienced an increase in age in 2014-2019. Expense ratio development in 2014-2019 has decreased. And in the development of equity mutual funds performance, namely the net asset value (NAV) in 2014-2019 experienced fluctuations.

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