Jurnal Sistem Informasi, Akuntansi dan Manajemen

Pengaruh Corporate Governance Terhadap Kinerja Keuangan Perbankan Pada Bank Konvensional yang Terdaftar di Bursa Efek Indonesia)

Teavionita Sagian Febriyani, Edy Supriyono, Nurmadi Harsa Sumarta — Mon, 30 Sep 2024 00:00:00 +0000

This study was conducted to empirically test how corporate governance affects the financial performance of conventional banking sector companies listed on the Indonesia Stock Exchange (IDX) in the 2018-2022 period. Corporate governance variables include institutional ownership, independent committee members, managerial ownership, and frequency of audit committee meetings. As a proxy for bank financial performance, return on equity (ROE) is used. The sample was selected using purposive sampling technique by collecting data from the company's annual report, which resulted in 200 data observations. Panel data regression was used as the research analysis method. The study showed a positive effect of institutional ownership, frequency of audit committee meetings, and managerial ownership on the financial performance of conventional banks. However, a significant influence on the financial performance of conventional banks is not shown by the independent commissioner variable. While control variables such as firm size have a positive influence on the financial performance of conventional banks, the leverage ratio does not significantly affect financial performance. Firm age, on the other hand, shows a negative influence on the financial performance of conventional banks.

The Effect of Tax Relaxation, Tax Sanctions, and Gender on Two-Wheeled Motorized Vehicle Taxpayer Compliance at UPPD Samsat Banjarmasin II

Sat, 30 Sep 2023 00:00:00 +0000

This research aims to empirically test the effect of tax relaxation, tax sanctions, and gender on taxpayer compliance for two-wheeled motorized vehicles at UPPD Samsat Banjarmasin II.This quantitative research employs questionnaire as data collection method. Further, 70 two-wheeled motor vehicle taxpayer registered with UPPD Samasat Banjarmasin II are chosen as the respondents. The hypothesis testing in this research uses multiple linear regression analysis. The results of this research show that tax sanctions have an effect on taxpayer compliance for two-wheeled motorized vehicles at UPPD Samsat Banjarmasin II. Meanwhile, tax relaxation and gender have no effect on taxpayer compliance for two- wheeled motorized vehicles at UPPD Samsat Banjarmasin II. Moreover, there is no differences in vehicle taxpayer compliance motorized two-wheelers based on gender

Manajemen Strategi dan Kinerja Keuangan Untuk Mencapai Stabilitas PT Hanjaya Mandala Sampoerna Tbk Tahun 2021-2023

Rahmat Christ Notatema Zai — Sat, 30 Sep 2023 00:00:00 +0000

This study aims to analyze the effect of strategic management and financial performance on the stability of PT Hanjaya Mandala Sampoerna Tbk (Sampoerna) in facing increasingly fierce competition in the cigarette industry in 2021-2023. Sampoerna's strategic management focuses on product innovation, diversification, and distribution optimization, while financial performance is evaluated through various financial ratios such as liquidity, solvency, and profitability. The research method used is the quantitative method. The data for this study were obtained from the company's annual financial statements and sustainability reports for the 2021-2023 period. The results of the analysis show that the diversification strategy of smoke-free products and technological innovations such as IQOS and HEETS, as well as solid financial management, contribute significantly to the stability of the company. Financial ratios show that Sampoerna is able to maintain good liquidity, solvency, and profitability despite facing various external challenges such as excise tax increases and regulatory changes.

Pengaruh Harga dan Kualitas Layanan terhadap Kepuasan Pengguna Gojek: Analisis Kuantitatif Di Kota Medan

Philips Rikardo Sitompul — Sat, 30 Sep 2023 00:00:00 +0000

This study aims to evaluate the impact of service quality and pricing on Gojek customer satisfaction in Medan. The study is quantitative, so a questionnaire is used. A quantitative approach was used for the survey, with one hundred active Gojek users participating. The study shows that customer satisfaction is related to price and service quality. Customers rated service quality as punctual, convenient, courteous drivers, and transparent pricing. Using these research findings, Gojek can create strategies to improve service quality and retain customers

Analisis Kepatuhan Bendahara Pemerintah Dalam Aspek Perpajakan Pada Dinas Kesehatan Kabupaten Siak

Shandy Luthfi Assidiki, Mentari Dwi Aristi, Agustiawan — Sat, 30 Sep 2023 00:00:00 +0000

The purpose of this study was to analyze the compliance of government treasurers in taxation aspects and to identify factors that influence the compliance of Siak Regency government treasurers in taxation aspects. The object of this study was the Siak Regency Health Office. The research informants were determined by the snowball sampling method consisting of the Head of the Health Office, the Treasurer of the Siak Regency Health Office and the Administration Staff. The results of the study stated that the Regional Treasurer already understood how to carry out taxation procedures following the regulations for implementing the self-assessment system. Factors that influence the compliance of the Regional Treasurer in taxation aspects are the lack of coordination with the Financial Operations Agency (BOK) at the Health Office, the difference in the Monthly Tax Returns which affects the Annual Tax Returns, as a result, the Health Office is late in submitting Tax Returns compared to other offices

Pengaruh Laba Akuntansi dan Arus Kas Terhadap Return Saham Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia

Jordan Elifantino Panjaitan — Sat, 30 Sep 2023 00:00:00 +0000

This research aims to investigate the influence of accounting profit and cash flow on the stock returns of manufacturing companies listed on the Indonesia Stock Exchange (IDX). The study utilizes historical data from several manufacturing firms to analyze the relationship between accounting profit, cash flow, and stock returns. The findings indicate that both accounting profit and cash flow have a positive and significant impact on stock returns. Performance parameters such as profit and cash flow are considered important by investors and creditors when assessing company performance and making investment decisions. This research also supports the notion that information regarding profit and cash flow can serve as good indicators for predicting future stock returns.

Penerapan Indeks Beneish Ratio Pada Identifikasi Kecurangan Laporan Finansial Pada Perusahaan Publik dalam Konteks COVID- 19 dan Sesudahnya

Yitro Carol Nduru, Arfan Ikhsan Lubis — Sat, 30 Sep 2023 00:00:00 +0000

This study aims to investigate the potential impact of COVID-19 on financial fraud across different industries. The Ministry of Manpower's survey data, which indicated that 88% of businesses were impacted by the pandemic, served as the basis for this research. Quantitative approaches are employed in this study. This study's population consists of companies registered on the Indonesian Stock Exchange during 2020 and 2022, and 40 financial statement samples overall, drawn from 10 different companies. The Beneish M-Score test is employed. According to the study's findings, businesses are morally obligated to keep accurate financial records, and COVID-19 has no discernible impact on the amount of financial fraud.

Diversifikasi Bisnis Astra International: Kunci Ketahanan di Tengah Fluktuasi Ekonomi

Syahrina Zahara Lubis — Sat, 30 Sep 2023 00:00:00 +0000

The purpose of this study is to analyze the impact of business diversification on PT Astra International Tbk's bottom line during periods of economic volatility. Quantitative research methods are used to examine the relationship between business diversification, employee workflow, and resilience to global economic changes. Analysis results indicate that business diversification significantly affects a company's ability to withstand economic fluctuations. Diversification that is implemented successfully reduces financial risk and increases the operational stability of the business. However, when a moderating variable such as economic conditions and industry competition are considered, the impact of diversification on company performance becomes insignificant. This study provides an important contribution to understanding diversification strategies in emerging markets like Indonesia.

Analisis Penerapan Manajemen Strategi Pada PT. Bank BTPN Tbk Dalam Meningkatkan Loyalitas Nasabah

Tiffany Aprilia — Sat, 30 Sep 2023 00:00:00 +0000

This study analyzes the implementation of strategic management at PT Bank BTPN Tbk in enhancing customer loyalty. The intense competition in the banking sector demands strong innovation and strategies to retain and attract customers. This study uses SWOT analysis to assess the bank's strengths and opportunities, focusing on digital transformation, especially through the Jenius platform. The data used comes from Bank BTPN’s annual reports over the last five years (2018-2023). The results indicate that digital innovation, operational efficiency improvement, and risk management are key factors in maintaining customer loyalty. Each implemented strategy, such as enhancing digital services during the pandemic, successfully increased customer loyalty significantly.

Pengaruh Rasio Utang Terhadap Ekuitas, Rasio Likuiditas Jangka Pendek, Rasio Laba atas Aset Serta Dampaknya Terhadap Nilai Saham PT Semen Indonesia (Persero) Tbk (2007-2023)

josephin Kezia — Sat, 30 Sep 2023 00:00:00 +0000

This study aims to evaluate the effect of Debt to Equity Ratio (DER), Current Ratio (CR), and Return on Assets (ROA) on the stock price movement of PT Semen Indonesia (Persero) Tbk during the period 2007-2023. The data used comes from the company's annual financial report and stock movements published by the Indonesia Stock Exchange (IDX). This study uses multiple linear regression analysis to test the relationship between these financial ratios and stock price movements. The results of the study show that although the DER ratio has decreased significantly, stock prices do not always move up, indicating that external factors such as industry and market conditions have a greater influence on stock movements. In addition, high CR indicates strong company liquidity but does not always reflect efficient use of assets. A consistently decreasing ROA also indicates a decrease in the company's efficiency in utilizing assets to generate profits, which affects investor perceptions

Pengaruh dari Rasio Utang Terhadap Ekuitas (DER), Rasio Lancar (CR) dan Pengembalian Aset (ROA) Pada Harga Saham PT. Indofood Sukses Makmur Tbk Rentang Waktu 2009-2023

Sarveli Manurung — Mon, 30 Sep 2024 00:00:00 +0000

This study aims to analyze the effect of DER, CR, and ROA on the stock price of PT Indofood Sukses Makmur Tbk in the period 2009-2023. The research method used is multiple linear regression with secondary data in the form of company financial statements. The results showed that DER and CR had a significant effect on stock prices, while ROA had no significant effect. DER has a negative influence, which indicates that an increase in debt relative to equity tends to reduce stock prices. CR also has a negative influence, indicating that an increase in liquidity does not always go hand in hand with an increase in stock price. Meanwhile, ROA does not contribute significantly to stock price movements. These results are important for investors to consider financial ratios in making investment decisions.

Analisis Dismilaritas Kinerja Keuangan Perbankan Konvensional dan Perbankan Syariah di Indonesia

Rina Noni Hutajulu — Sat, 30 Sep 2023 00:00:00 +0000

This research goals to analyze whether there are dissimilarity in financial performance between the two types of banking in Indonesia. The research method used in this research is descriptive qualitative with a quantitative approach, where the population in this research is conventional banking and sharia banking listed on the Indonesia Stock Exchange, while the samples in this research are the four largest conventional banks and the four largest sharia banks in Indonesia. In carrying out hypothesis testing, this research used descriptive statistical analysis and the T-test and Wilcoxon test. In this research, the results showed that there was no significant dissimilarity in the financial performance of the two banks for each financial ratio used.

Dampak Debt to Equity Ratio (DER), Current Ratio (CR), dan Return on Asset (ROA) terhadap Harga Saham pada PT Kalbe Farma Tbk Periode 2019-2023

Lusi Betricia Sinaga — Sat, 30 Sep 2023 00:00:00 +0000

This study aims to analyze the effect of Debt to Equity Ratio (DER), Current Ratio (CR), and Return on Assets (ROA) on the stock price of PT Kalbe Farma Tbk during the period 2019-2023. The research data is sourced from the company's annual reports and analyzed using multiple linear regression to evaluate the relationship between financial ratios and stock prices. The results show that DER and CR have a significant negative effect on stock prices, while ROA does not have a significant effect. These findings provide insights for company management and investors to pay more attention to debt management and liquidity in
making financial decisions.

Pengaruh Current Ratio dan Debt to Assets Ratio terhadap Kinerja Keuangan Perbankan Swasta Nasional yang Terdaftar di BEI Periode 2014-2023

Firly Amelia — Sat, 30 Sep 2023 00:00:00 +0000

When evaluating the financial success of a company, liquidity and solvency are crucial factors to consider. This research aims to analyze the influence of the Current Ratio and Debt to Assets Ratio on the Financial Performance of PT Bank Mestika Dharma Tbk., PT Bank Central Asia Tbk., and Bank Mega Tbk during the 2014-2023 period. The author utilize quantitative method using secondary data obtained from annual reports. The data analysis technique involves multiple linear regression, t-test, F-test, and coefficient of determination test using SPSSv22. The results from the t-test indicate that the Current Ratio does not have a significant effect on Financial Performance, and the Debt to Assets Ratio also does not have significantly affect Financial Performance. The F-test results show that both the Current Ratio and Debt to Assets Ratio do not have a significant effect on Financial Performance.

Pengaruh Struktur Modal, Ukuran Perusahaan, dan Likuiditas Terhadap Tingkat Pengembalian Aset PT United Tractors TBK

Fitrah Maulidiyah Lubis — Sat, 30 Sep 2023 00:00:00 +0000

This research was conducted with the aim of measuring how internal factors such as Capital Structure, Firm Size, and Liquidity contribute to influencing the return on assets (ROA) of PT United Tractors Tbk. The research method used is a descriptive quantitative method. This study utilizes secondary data directly sourced from the annual financial statements of PT United Tractors Tbk, journals, and other literature relevant to the research topic. Data analysis was performed using SPSS software by measuring the financial ratios of the Debt to Equity Ratio, total assets, and Current Assets. The conclusion of this study states that capital structure, firm size, and liquidity do not contribute to influencing the return on assets of PT United Tractors Tbk