Pub Date : 2023-09-30DOI: 10.59966/ekalaya.v1i3.424
Dwi Ihsan Wijoyo
Pajak kendaraan bermotor dan pajak air permukaan merupakan pajak daerah yang menjadi sumber penerimaan pendapatan daerah. Badan Pendapatan Daerah sebagai pengelola pajak kendaraan bermotor dan pajak air permukaan bertugas memungut pajak kepada wajib pajak yang menggunakan kendaraan bermotor begitu juga menggunakan pajak air permukaan sebagai pendapatan daerah. Tujuan penelitian ini adalah untuk mengetahui pengaruh penerimaan pendapatan asli daerah kontribusi yang diberikan dari pajak kendaraan bermotor dan pajak air permukaan terhadap peningkatan pendapatan asli daerah yang ada yang ada di provinsi jambi periode 2018 sampai 2021. Metode yang digunakan dalam penelitian ini adalah kuantitatif deskriptif. Hasil penelitian menunjukkan bahwa penerimaan pajak kendaraan bermotor dan pajak air permukaan selang tahun 2018-2021 dinilai tidak berpengaruh. Kontribusi pajak pajak kendaraan bermotor dan air permukaan terhadap pendapatan asli daerah pun dinyatakan tidak berkontribusi karena nilainya terbilang kecil. Namun akan tetapi penerapan sistem pengendalian internal selama tahun 2018-2021 dinilai cukup berpengaruh karena terus mengalami peningkatan realisasi penerimaan tahun demi tahun. Untuk meningkatan kualitas internal pemungutan pajak kendarran bermotor dan pajak airpermukaan meningkatkan kualitas pelayanan serta memberi kesadaran bagi wajib pajak dan pemantauan terhadap pengguna air permukaan sebaiknya harus terus ditingkatkan dilakukan oleh Badan Pendapatan Asli Daerah agar kontribusi pajak kendaraan bermotor dan pajak air permukaan terhadap pendapatan asli daerah bertambah.
{"title":"Pengaruh Penerimaan Pajak Kendaraan Bermotor Dan Pajak Air Permukaan Terhadap Peningkatan Pendapatan Asli Daerah Provinsi Jambi Periode 2018-2021","authors":"Dwi Ihsan Wijoyo","doi":"10.59966/ekalaya.v1i3.424","DOIUrl":"https://doi.org/10.59966/ekalaya.v1i3.424","url":null,"abstract":"Pajak kendaraan bermotor dan pajak air permukaan merupakan pajak daerah yang menjadi sumber penerimaan pendapatan daerah. Badan Pendapatan Daerah sebagai pengelola pajak kendaraan bermotor dan pajak air permukaan bertugas memungut pajak kepada wajib pajak yang menggunakan kendaraan bermotor begitu juga menggunakan pajak air permukaan sebagai pendapatan daerah. Tujuan penelitian ini adalah untuk mengetahui pengaruh penerimaan pendapatan asli daerah kontribusi yang diberikan dari pajak kendaraan bermotor dan pajak air permukaan terhadap peningkatan pendapatan asli daerah yang ada yang ada di provinsi jambi periode 2018 sampai 2021. Metode yang digunakan dalam penelitian ini adalah kuantitatif deskriptif. Hasil penelitian menunjukkan bahwa penerimaan pajak kendaraan bermotor dan pajak air permukaan selang tahun 2018-2021 dinilai tidak berpengaruh. Kontribusi pajak pajak kendaraan bermotor dan air permukaan terhadap pendapatan asli daerah pun dinyatakan tidak berkontribusi karena nilainya terbilang kecil. Namun akan tetapi penerapan sistem pengendalian internal selama tahun 2018-2021 dinilai cukup berpengaruh karena terus mengalami peningkatan realisasi penerimaan tahun demi tahun. Untuk meningkatan kualitas internal pemungutan pajak kendarran bermotor dan pajak airpermukaan meningkatkan kualitas pelayanan serta memberi kesadaran bagi wajib pajak dan pemantauan terhadap pengguna air permukaan sebaiknya harus terus ditingkatkan dilakukan oleh Badan Pendapatan Asli Daerah agar kontribusi pajak kendaraan bermotor dan pajak air permukaan terhadap pendapatan asli daerah bertambah.","PeriodicalId":335293,"journal":{"name":"EKALAYA : Jurnal Ekonomi Akuntansi","volume":"1 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2023-09-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"139332167","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2023-09-30DOI: 10.59966/ekalaya.v1i3.199
J. Akuntansi, Sejarah Perkembangan, Asuransi Syariah, Di Korea, Selatan Insulinde Yuliyati, Iain Syekh, Nurjati Cirebon, Kata Kunci, Korea
Tujuan penelitian ini adalah Penulis ingin mengetahui sejarah perkembangan asuransi syariah di Korea. Kita semua tahu bahwa Korea adalah salah satu negara yang mayoritas penduduknya memeluk agama nonMuslim. Metodologi yang digunakan dalam penelitian ini adalah kepustakaan, Penulis memilih Data sekunder dari berbagai sumber yaitu. buku dan literature review dari peneliti sebelumnya yang membahas topic yang sama. Sehubungan dengan Hasil penelitian ini menunjukkan bahwa Korea adalah negara dengan 31,6% Kristen (Katolik dan Protestan), 24,2% Budha dan 43,3% tidak beragama. menyimpulkan bahwa umat Islam termasuk dalam kategori minoritas di negeri ini. Sangat sulit untuk mengembangkan asuransi syariah di Korea karena banyak faktor, yaitu umat Islam adalah minoritas dan ada budaya yang kuat sehingga sulit bagi mereka untuk memperkenalkan produk asuransi syariah yang baru. Masyarakat Korea belum mencapai pemahaman yang cukup tentang asuransi syariah.
{"title":"Sejarah Perkembangan Asuransi Syariah di Korea Selatan","authors":"J. Akuntansi, Sejarah Perkembangan, Asuransi Syariah, Di Korea, Selatan Insulinde Yuliyati, Iain Syekh, Nurjati Cirebon, Kata Kunci, Korea","doi":"10.59966/ekalaya.v1i3.199","DOIUrl":"https://doi.org/10.59966/ekalaya.v1i3.199","url":null,"abstract":"Tujuan penelitian ini adalah Penulis ingin mengetahui sejarah perkembangan asuransi syariah di Korea. Kita semua tahu bahwa Korea adalah salah satu negara yang mayoritas penduduknya memeluk agama nonMuslim. Metodologi yang digunakan dalam penelitian ini adalah kepustakaan, Penulis memilih Data sekunder dari berbagai sumber yaitu. buku dan literature review dari peneliti sebelumnya yang membahas topic yang sama. Sehubungan dengan Hasil penelitian ini menunjukkan bahwa Korea adalah negara dengan 31,6% Kristen (Katolik dan Protestan), 24,2% Budha dan 43,3% tidak beragama. menyimpulkan bahwa umat Islam termasuk dalam kategori minoritas di negeri ini. Sangat sulit untuk mengembangkan asuransi syariah di Korea karena banyak faktor, yaitu umat Islam adalah minoritas dan ada budaya yang kuat sehingga sulit bagi mereka untuk memperkenalkan produk asuransi syariah yang baru. Masyarakat Korea belum mencapai pemahaman yang cukup tentang asuransi syariah.","PeriodicalId":335293,"journal":{"name":"EKALAYA : Jurnal Ekonomi Akuntansi","volume":"151 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2023-09-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"139332709","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2023-09-30DOI: 10.59966/ekalaya.v1i3.318
A. Zahra, C. Chandra, RA Halisya, Analisa Laporan Keuangan, Penjualan Bersih
Penelitian ini dilakukan dengan tujuan untuk melihat Analisa laporan keuangan pertumbuhan penjualan bersih pada tahun 2018 yang mengalami penurunan akibat menurunnya permintaan ikan rowana untuk ekspor dan buruknya kualitas air sungai pada penangkaran ikan pada PT. Inti Agri Resources Tbk dan Entitas Anak. Data yang diambil dari penelitian bersumber dari Annual Report PT. Inti Agri Resource Tbk dan Entitas Anak tahun 2018. Metode penelitian ini menggunakan metode Deskriptif Kuantitatif. Hasil penelitian menunjukan bahwa pada tahun 2018 penjualan bersih mengalami penurunan sebesar Rp. 79.728.867.002 dari tahun sebelumnya. Hal tersebut diakibatkan oleh menurunnya kualitas air sungai pada penangkaran ikan arowana di PT. Inti Agri Resources Tbk dan Entitas Anak
本研究旨在对2018年净销售额增长的财务报表进行分析，由于出口罗瓦纳鱼需求下降以及PT Inti Agri Resources Tbk及子公司鱼类养殖河水水质较差，净销售额增长有所下降。研究数据来源于 PT Inti Agri Resource Tbk 及其子公司 2018 年的年度报告。本研究方法采用定量描述法。结果显示，2018 年净销售额比上年减少了 79,728,867,002 印尼盾。这是由于 PT Inti Agri Resources Tbk and Subsidiaries 的箭鱼养殖河水水质下降所致。
{"title":"Analisa Laporan Keuangan Pertumbuhan Penjualan Bersih pada Tahun 2018 di PT Inti Agri Resources Tbk dan Entitas Anak","authors":"A. Zahra, C. Chandra, RA Halisya, Analisa Laporan Keuangan, Penjualan Bersih","doi":"10.59966/ekalaya.v1i3.318","DOIUrl":"https://doi.org/10.59966/ekalaya.v1i3.318","url":null,"abstract":"Penelitian ini dilakukan dengan tujuan untuk melihat Analisa laporan keuangan pertumbuhan penjualan bersih pada tahun 2018 yang mengalami penurunan akibat menurunnya permintaan ikan rowana untuk ekspor dan buruknya kualitas air sungai pada penangkaran ikan pada PT. Inti Agri Resources Tbk dan Entitas Anak. Data yang diambil dari penelitian bersumber dari Annual Report PT. Inti Agri Resource Tbk dan Entitas Anak tahun 2018. Metode penelitian ini menggunakan metode Deskriptif Kuantitatif. Hasil penelitian menunjukan bahwa pada tahun 2018 penjualan bersih mengalami penurunan sebesar Rp. 79.728.867.002 dari tahun sebelumnya. Hal tersebut diakibatkan oleh menurunnya kualitas air sungai pada penangkaran ikan arowana di PT. Inti Agri Resources Tbk dan Entitas Anak","PeriodicalId":335293,"journal":{"name":"EKALAYA : Jurnal Ekonomi Akuntansi","volume":"141 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2023-09-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"139331981","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2023-09-30DOI: 10.59966/ekalaya.v1i3.195
Norma Rosyidah, Aira Vema Mutiara Nausan, Ani Faujiah
Professional zakat is a common thing to hear among Muslims, one of the obligations that must be carried out in accordance with the guidance of syariát. In the current conditions where millennials are a generation that has a fairly high population and has unique characteristics based on region and socio-economic conditions. The millennial generation is also a generation that is familiar with the use of communication tools, media, and digital technology. In this case, it is very possible for the millennial generation to be able to have a job that has a promising income level and has extensive knowledge about important things or issues, the only thing about the obligation of professional zakat. The results showed that the variable income level had a significant effect in the interest in the difference among millennials. The variable knowledge of professional zakat has a significant effect on the interest in charity among millennials. Variables in the level of income and knowledge of professional zakat simultaneously have a significant effect on the interest in charity among millennials.
{"title":"Pengaruh Tingkat Pendapatan Dan Pengetahuan Zakat Profesi Terhadap Minat Berzakat Di Kalangan Milenial","authors":"Norma Rosyidah, Aira Vema Mutiara Nausan, Ani Faujiah","doi":"10.59966/ekalaya.v1i3.195","DOIUrl":"https://doi.org/10.59966/ekalaya.v1i3.195","url":null,"abstract":"Professional zakat is a common thing to hear among Muslims, one of the obligations that must be carried out in accordance with the guidance of syariát. In the current conditions where millennials are a generation that has a fairly high population and has unique characteristics based on region and socio-economic conditions. The millennial generation is also a generation that is familiar with the use of communication tools, media, and digital technology. In this case, it is very possible for the millennial generation to be able to have a job that has a promising income level and has extensive knowledge about important things or issues, the only thing about the obligation of professional zakat. The results showed that the variable income level had a significant effect in the interest in the difference among millennials. The variable knowledge of professional zakat has a significant effect on the interest in charity among millennials. Variables in the level of income and knowledge of professional zakat simultaneously have a significant effect on the interest in charity among millennials.","PeriodicalId":335293,"journal":{"name":"EKALAYA : Jurnal Ekonomi Akuntansi","volume":"229 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2023-09-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"139332764","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2023-09-30DOI: 10.59966/ekalaya.v1i3.573
Putri Ismaydina
This research aims to find out and analyze whether Voluntary disclosure has an effect on the quality of earnings in the Financial Reports of Sharia Commercial Banks in Indonesia (Period 2017-2021). The independent variable used in this research is Voluntary Disclosure, while the dependent variable is earnings quality. The method in this research uses quantitative data. The data used as reference material for this research is research data obtained from Sharia Commercial Banks which includes profit data and Voluntary disclosure. The sample collection technique in this research was carried out using a purposive sampling method with predetermined criteria. The population in this research is 14 sharia commercial banks in Indonesia. The samples in this research were Islamic commercial banks in Indonesia, totaling 6 samples. The results of this research state that Voluntary Disclosure on Profit Quality in Sharia Commercial Banks states that tcount > ttable, namely 2.494> 0.017 and tcount is in the Ha acceptance area and so H0 is rejected (Ha is accepted). This states that Voluntary Disclosure has a partially significant effect on the Quality of Profits in Sharia Commercial Banks
{"title":"Pengaruh Voluntary Disclosureterhadap Kualitas Laba pada Laporan Keuangan Bank Umum Syariah di Indonesia Priode 2017-2021","authors":"Putri Ismaydina","doi":"10.59966/ekalaya.v1i3.573","DOIUrl":"https://doi.org/10.59966/ekalaya.v1i3.573","url":null,"abstract":"This research aims to find out and analyze whether Voluntary disclosure has an effect on the quality of earnings in the Financial Reports of Sharia Commercial Banks in Indonesia (Period 2017-2021). The independent variable used in this research is Voluntary Disclosure, while the dependent variable is earnings quality. The method in this research uses quantitative data. The data used as reference material for this research is research data obtained from Sharia Commercial Banks which includes profit data and Voluntary disclosure. The sample collection technique in this research was carried out using a purposive sampling method with predetermined criteria. The population in this research is 14 sharia commercial banks in Indonesia. The samples in this research were Islamic commercial banks in Indonesia, totaling 6 samples. The results of this research state that Voluntary Disclosure on Profit Quality in Sharia Commercial Banks states that tcount > ttable, namely 2.494> 0.017 and tcount is in the Ha acceptance area and so H0 is rejected (Ha is accepted). This states that Voluntary Disclosure has a partially significant effect on the Quality of Profits in Sharia Commercial Banks","PeriodicalId":335293,"journal":{"name":"EKALAYA : Jurnal Ekonomi Akuntansi","volume":"182 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2023-09-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"139331810","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2023-09-30DOI: 10.59966/ekalaya.v1i3.333
Mifta Mifta
Penelitian ini bertujuan untuk mengetahui pengaruh sanksi, Razia lapangan, dan samsat keliling terhadap kepatuhan wajib pajak kendaraan bermotor di Kabupaten Sumbawa. Jenis penelitian ini adalah kuantitatif. Data dalam penelitian inimenggunakan data primer, data primer didapatkan dari pembagian kuesioner yang dilakukan secara langsung menggunakan kertas. Populasi pada penelitian sebanyak 67.152 orang yang diteli hanya 100 responden dengan metode pengambilan sampel menggunakan metode slovin. Pengumpulan data pada penelitian ini dengan cara penyebaran kuesioner. Analasis data yang digunakan adalah metode analisis regresi linier berganda dengan menggunkan program spss 26. Hasil dari penelitian ini menyatakan bahwa Sanksi Perpajakan berpengaruh signifikan terhadap kepatuhan wajib pajak di Kabupaten Sumbawa, Razia Lapangan tidak berpengaruh signifikan terhadap kepatuhan wajib pajak di Kabupaten Sumbawa, dan SamsatKeliling tidak berpengaruh signifikan terhadap kepatuhan wajib pajak di Kabupaten Sumbawa.
{"title":"Pengaruh Sanksi, Razia Lapangan, dan Samsat Keliling terhadap Kepatuhan Wajib Pajak Kendaraan Bermotor di Kabupaten Sumbawa","authors":"Mifta Mifta","doi":"10.59966/ekalaya.v1i3.333","DOIUrl":"https://doi.org/10.59966/ekalaya.v1i3.333","url":null,"abstract":"Penelitian ini bertujuan untuk mengetahui pengaruh sanksi, Razia lapangan, dan samsat keliling terhadap kepatuhan wajib pajak kendaraan bermotor di Kabupaten Sumbawa. Jenis penelitian ini adalah kuantitatif. Data dalam penelitian inimenggunakan data primer, data primer didapatkan dari pembagian kuesioner yang dilakukan secara langsung menggunakan kertas. Populasi pada penelitian sebanyak 67.152 orang yang diteli hanya 100 responden dengan metode pengambilan sampel menggunakan metode slovin. Pengumpulan data pada penelitian ini dengan cara penyebaran kuesioner. Analasis data yang digunakan adalah metode analisis regresi linier berganda dengan menggunkan program spss 26. Hasil dari penelitian ini menyatakan bahwa Sanksi Perpajakan berpengaruh signifikan terhadap kepatuhan wajib pajak di Kabupaten Sumbawa, Razia Lapangan tidak berpengaruh signifikan terhadap kepatuhan wajib pajak di Kabupaten Sumbawa, dan SamsatKeliling tidak berpengaruh signifikan terhadap kepatuhan wajib pajak di Kabupaten Sumbawa.","PeriodicalId":335293,"journal":{"name":"EKALAYA : Jurnal Ekonomi Akuntansi","volume":"3 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2023-09-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"139333304","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2023-09-30DOI: 10.59966/ekalaya.v1i3.235
Sahdini Arofah Ritonga
This study aims to determine the level of banking soundness to increase public trust in Islamic Commercial Banks in Indonesia, to find out what obstacles are felt by the public in the services provided by the Bank. This study uses a quantitative approach method. The data collection technique and instrument used was purposive sampling. During the observation period it shows that the research data contained in the Risk Profile has a positive effect on public trust. This shows that the higher the Risk Profile, the higher the public's trust. In GCG there is a positive influence on public trust. This shows that the higher the GCG, the more it will affect public trust. There is a positive and significant effect of Earning on public trust. This shows that the higher the Earning, the higher the public's trust. In the Capital Variable there is a positive and significant influence on public trust. This shows that the higher the Capital, the higher the public's trust.
{"title":"Analisis Pengaruh Risk Profile, Good Corporate Governance, Earning, Capital terhadap Tingkat Kepercayaan Masyarakat dengan Kinerja Perbankan Syariah Sebagai Variabel Intervening (Studi Kasus Bank Umum Syariah","authors":"Sahdini Arofah Ritonga","doi":"10.59966/ekalaya.v1i3.235","DOIUrl":"https://doi.org/10.59966/ekalaya.v1i3.235","url":null,"abstract":"This study aims to determine the level of banking soundness to increase public trust in Islamic Commercial Banks in Indonesia, to find out what obstacles are felt by the public in the services provided by the Bank. This study uses a quantitative approach method. The data collection technique and instrument used was purposive sampling. During the observation period it shows that the research data contained in the Risk Profile has a positive effect on public trust. This shows that the higher the Risk Profile, the higher the public's trust. In GCG there is a positive influence on public trust. This shows that the higher the GCG, the more it will affect public trust. There is a positive and significant effect of Earning on public trust. This shows that the higher the Earning, the higher the public's trust. In the Capital Variable there is a positive and significant influence on public trust. This shows that the higher the Capital, the higher the public's trust.","PeriodicalId":335293,"journal":{"name":"EKALAYA : Jurnal Ekonomi Akuntansi","volume":"222 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2023-09-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"139332124","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2023-09-30DOI: 10.59966/ekalaya.v1i3.202
Risti Putri Rahayu, Ramadhani Irma Tripalupi, Amar Muslih
The purpose of this research is to find out and analyze 1) the influence of listing age on Corporate Internet Reporting (CIR) timeliness 2) company size influence on Corporate Internet Reporting (CIR) timeliness 3) listing age and company size influence accuracy Corporate Internet Reporting (CIR) time at PT. Bank Panin Dubai Syariah Tbk in 2019-2022. The research method in this thesis uses a descriptive method with a quantitative approach. Statistical test tools used include multiple linear regression analysis, analysis of the coefficient of determination, and hypothesis testing using t-test and f-test analysis. the processed data is quarterly financial report data, annual financial reports, and annual reports of PT. Bank Panin Dubai Syariah Tbk in 2019-2022. The results of this study state that: 1) The age of the listing has an R Square value of 0.089, this indicates that 0.089 or 8.9% of corporate internet reporting timeliness can be described by the listing age variable, 2) Company size has an R Squere value of 0.227 , this shows that 0.227 or 22.7% timeliness of corporate internet reporting can be described by company size variables, 3) Listing age and company size have an R Squere value of 0.333, this shows that 0.333 or 33.3% timeliness corporate internet reporting can be explained by the variable age of listing and company size.
{"title":"Pengaruh Umur Listing dan Ukuran Perusahaan terhadap Ketepatan Waktu Corporate Internet Reporting (CSR) pada PT Bank Panin Dubai Syariah Tbk Tahun 2019-2022","authors":"Risti Putri Rahayu, Ramadhani Irma Tripalupi, Amar Muslih","doi":"10.59966/ekalaya.v1i3.202","DOIUrl":"https://doi.org/10.59966/ekalaya.v1i3.202","url":null,"abstract":"The purpose of this research is to find out and analyze 1) the influence of listing age on Corporate Internet Reporting (CIR) timeliness 2) company size influence on Corporate Internet Reporting (CIR) timeliness 3) listing age and company size influence accuracy Corporate Internet Reporting (CIR) time at PT. Bank Panin Dubai Syariah Tbk in 2019-2022. The research method in this thesis uses a descriptive method with a quantitative approach. Statistical test tools used include multiple linear regression analysis, analysis of the coefficient of determination, and hypothesis testing using t-test and f-test analysis. the processed data is quarterly financial report data, annual financial reports, and annual reports of PT. Bank Panin Dubai Syariah Tbk in 2019-2022. The results of this study state that: 1) The age of the listing has an R Square value of 0.089, this indicates that 0.089 or 8.9% of corporate internet reporting timeliness can be described by the listing age variable, 2) Company size has an R Squere value of 0.227 , this shows that 0.227 or 22.7% timeliness of corporate internet reporting can be described by company size variables, 3) Listing age and company size have an R Squere value of 0.333, this shows that 0.333 or 33.3% timeliness corporate internet reporting can be explained by the variable age of listing and company size.","PeriodicalId":335293,"journal":{"name":"EKALAYA : Jurnal Ekonomi Akuntansi","volume":"24 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2023-09-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"139332460","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2023-06-30DOI: 10.59966/ekalaya.v1i2.148
Melda Aulia Ramadhani, Muhammad Rinaldi, Sitti Rahma Sudirman, Muhammad Harits Zidni Khatib Ramadhani
This research aims to empirically examine the effect of the Current Ratio (CR) and Debt to Equity Ratio (DER) on Stock Return. The sample in this study consisted of 11 automotive and component companies listed on the Indonesia Stock Exchange from 2015 to 2019. The sampling technique used is purposive sampling. The data were analyzed using multiple linear regression analysis. The results of this study prove that CR has a positive effect on stock returns, but the debt-to-equity ratio does not affect stock returns. This research implies that companies in mak, ing decisions, can better consider CR. The study is also expected to contribute to assisting investors in investing their valuable assets into the stock market, especially in automotive and component companies. Further research can add more industries, samples, years, and variables for better results. This research aims to empirically examine the effect of the Current Ratio (CR) and Debt to Equity Ratio (DER) on Stock Return. The sample in this study consisted of 11 automotive and component companies listed on the Indonesia Stock Exchange from 2015 to 2019. The sampling technique used is purposive sampling. The data were analyzed using multiple linear regression analysis. The results of this study prove that CR has a positive effect on stock returns, but the debt-to-equity ratio does not affect stock returns. This research implies that companies, in making decisions, can better consider CR. The study is also expected to contribute to assisting investors in investing their valuable assets into the stock market, especially in automotive and component companies. For better results, further research can add more industries, samples, years and variables.
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Pub Date : 2023-06-30DOI: 10.59966/ekalaya.v1i2.111
Rayhandika Arafandy, Muhammad Taufiq Abadi
This journal discusses the feasibility analysis of Dyora Raincoat business, a company engaged in the production and sale of raincoats. The purpose of this research is to determine the feasibility of Dyora Raincoat business in terms of finance, market, and management. The research methods used are SWOT analysis and investment feasibility analysis. The survey data indicated that approximately 85% of the respondents regularly use raincoats in their daily activities, indicating a large market for raincoat products in Batang District. The analysis also showed that Dyora Raincoat has great potential for development due to itssignificant market share, outstanding product advantages, and appropriate marketing strategies. However, there are several risks that need to be considered, such as intense competition, high production costs, and fluctuations in raw material prices. Therefore, the company needs to take appropriate measures to address these risks in order to strengthen the feasibility of Dyora Raincoat business in the future
{"title":"Business Feasibility Study Analysis of Dyora Raincoat Bandar Batang","authors":"Rayhandika Arafandy, Muhammad Taufiq Abadi","doi":"10.59966/ekalaya.v1i2.111","DOIUrl":"https://doi.org/10.59966/ekalaya.v1i2.111","url":null,"abstract":"This journal discusses the feasibility analysis of Dyora Raincoat business, a company engaged in the production and sale of raincoats. The purpose of this research is to determine the feasibility of Dyora Raincoat business in terms of finance, market, and management. The research methods used are SWOT analysis and investment feasibility analysis. The survey data indicated that approximately 85% of the respondents regularly use raincoats in their daily activities, indicating a large market for raincoat products in Batang District. The analysis also showed that Dyora Raincoat has great potential for development due to itssignificant market share, outstanding product advantages, and appropriate marketing strategies. However, there are several risks that need to be considered, such as intense competition, high production costs, and fluctuations in raw material prices. Therefore, the company needs to take appropriate measures to address these risks in order to strengthen the feasibility of Dyora Raincoat business in the future","PeriodicalId":335293,"journal":{"name":"EKALAYA : Jurnal Ekonomi Akuntansi","volume":"132 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-06-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"131813187","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
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