Jurnal Ecoment Global最新文献

{"title":"ANALISIS PENERIMAAN PAJAK PARKIR, PAJAK HOTEL DAN PAJAK RESTORAN TERHADAP PENDAPATAN ASLI DAERAH (PAD) PADA BADAN PENGELOLAAN PAJAK DAERAH KOTA PALEMBANG","authors":"Devi Wulandari, Nurmala Nurmala, Edduar Hendri","doi":"10.35908/jeg.v7i2.1677","DOIUrl":"https://doi.org/10.35908/jeg.v7i2.1677","url":null,"abstract":"Penelitian ini bertujuan  menganalisis penerimaan Pajak parkir, Pajak hotel dan Pajak restoran terhadap pendapatan Asli  Daerah pada Badan Pengeloaan Pajak Daerah (BPPD) Kota Palembang tahun 2016-2020. Adapun penelitian ini adalah deskriptif kuantitatif, data yang digunakan adalah data sekunder berupa target penerimaan pajak parkir, pajak hotel, pajak restoran dan pendapatan asli daerah kota palembang.. Hasil Penelitian uji hipotesis  secara parsial Pajak Parkir tidak berpengaruh terhadap Pendapatan Asli Daerah (PAD) Kota Palembang untuk Periode 2016-2020 dengan hasil uji t yang menunjukkan nilai t sebesar -0,890 dengan tingkat signifikansi 0,386>0,05,  Pajak Hotel secara parsial berpengaruh terhadap Pendapatan Asli Daerah (PAD) Kota Palembang untuk Periode 2016-2020 dengan hasil uji T yang menunjukkan nilai t sebesar 2,254 dengan tingkat signifikansi 0,039<0,05, Pajak Restoran secara parsial atau individual berpengaruh terhadap Pendapatan Asli Daerah (PAD) Kota Palembang dengan  hasil uji tyang menunjukkan nilai t sebesar 2,477 dengan tingkat signifikansi 0,025<0,05 dan secara simultan Pajak Parkir, Pajak Hotel dan Pajak Restoran berpengaruh terhadap Pendapatan Asli Daerah (PAD) Kota Palembang dengan hasil uji F variabel independen memperoleh nilai signifikansi sebesar 0,000<0,05Kata kunci: Pajak Parkir, Pajak Hotel, Pajak Restoran dan Pendapatan Asli Daerah (PAD).AbstractThis study aims to analyze the receipt of parking taxes, hotel taxes, and restaurant taxes on local revenue at the palembang city regional tax management agency in 2016-2020. As for this research is descriptive quantitative, the data used is secondary data in the form of revenue targets from parking taxes, hotel taxes, restaurant taxes and local revenue for the city of palembang. The results of the partial hypothesis test research that the parking tax has no effect on the original income of the city of palembang for the period 2016-2020 with the t-test result showing a T Value of -0,890 with a significance level of 0,386 > 0,05, the hotel tax partially affects the palembang city’s original revenue for the 2016-2020 period with the T test results showing a T value of 2,254 with a significance level of 0,039<0,05, Restaurant tax partially or individually has an effect on palembang city’s original regional income with the t test result showing a T value of 2,477 with a significance level of 0,025<0,05 and simultaneously parking tax, hotel tax, and restaurant tax affect palembang city’s original income with the results of the variable F test free to get a significance value of 0,000<0,05.Keywords : parking tax, hotel tax, restaurant tax and local revenue.","PeriodicalId":177501,"journal":{"name":"Jurnal Ecoment Global","volume":"124 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-08-09","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"114298334","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}

{"title":"ANALISIS UKURAN PERUSAHAAN, FCF DAN KEBIJAKAN HUTANG TERHADAP KINERJA KEUANGAN PERUSAHAAN FOOD AND BEVERAGE","authors":"Eunike Frentelina Gusmao","doi":"10.35908/jeg.v7i2.2165","DOIUrl":"https://doi.org/10.35908/jeg.v7i2.2165","url":null,"abstract":"The purpose to be achieved in this study is to empirically examine the influence of variables in Company Size, Free Cash Flow, and Debt Policy on Financial Performance on Food and Beverage companies listed on the Indonesia Stock Exchange. The period used in this study is 4 (four) years, which is from 2017 to 2020. The population used in this study were 30 food and beverage companies that have been and are still listed on the Indonesia Stock Exchange in 2017-2020. The sampling technique was purposive sampling so that it is obtained by as many as 20 companies. The data analysis technique was multiple linear regression. The results of this study showed that the size of the company had a significant effect on the company's financial performance, Free Cash Flow also had a significant effect on financial performance,  while for debt policy represented by DER has an insignificant effect on financial performance.","PeriodicalId":177501,"journal":{"name":"Jurnal Ecoment Global","volume":"4 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-08-04","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"115314505","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}

{"title":"ANALISIS STATISTIK REGRESI RETURN ON ASSETS PERUSAHAAN INVESTASI DI INDONESIA","authors":"Lukita Tripermata","doi":"10.35908/jeg.v7i2.2270","DOIUrl":"https://doi.org/10.35908/jeg.v7i2.2270","url":null,"abstract":"This study aims to analyze the debt to asset ratio, public share ownership and company size to the return on assets of investment companies in Indonesia. The data sample used in this study is a comprehensive profit report on (8) eight investment companies listed on the Indonesia Stock Exchange. Data analysis using regression statistics. The results of the study explained that the debt to asset ratio and public share ownership have proven to have a positive and significant effect on return on assets. The size of the company does not have a significant effect on the return on assets.","PeriodicalId":177501,"journal":{"name":"Jurnal Ecoment Global","volume":"92 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-08-04","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"122301342","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}

{"title":"Pengaruh Green Finance, Volatility, Risk dan Regulation terhadap Investment decisions Pasca Covid-19 di Indonesia","authors":"Uttary Selvira Hendrawan Wijaya","doi":"10.35908/jeg.v7i2.2170","DOIUrl":"https://doi.org/10.35908/jeg.v7i2.2170","url":null,"abstract":"Keuangan hijau berperan penting dalam tujuan pembangunan berkelanjutan (SDGs). Perusahaan yang menerbitkan terkait obligasi lingungan di Indonesia masih minim, kurang tertariknya investor pada pembiayaan hijau, karena investor sulit untuk mendapatkan informasi terhadap keuangan hijau. Penelitian ini dilakukan selama 2018-2020 di Indonesia dan data yang diperoleh melalui situs web Bursa Efek Indonesia, Bank Indonesia dan Kementian Energi dan Sumber Daya Mineral. Pengujian yang dilakukan bertujuan untuk membuktikan secara empiris hubungan antar variabel. Keputusan investasi sebagai variabel dependent, sedangkan keuangan hijau, volatilitas harga minyak, risiko dan peraturan hijau sebagai variabel independent. Studi ini terdapat varibel kontrol ukuran perusahaan dan tata Kelola perusahaan. Temuan studi menunjukan bahwa keuangan hijau yang menggunakan pengukuran intrumen obligasi hijau dan tata kelola perusahaan memainkan peran yang negatif signifikan terhadap keputusan investasi, risiko dan peraturan hijau memainkan peran yang positif signifikan, namun penelitian ini tidak membenarkan adanya pengaruh ukuran perusahaan dan volatilitas harga minyak terhadap keputusan investasi. pada penelitian ini terdapat kebaruan yaitu pengukuran pada variabel risiko dengan menggunakan tingkat inflasi tahunan yang terdaftar di Bank Indonesia. Hasil penelitian ini dapat dijadikan sebagai evaluasi perusahaan dalam memaksimalkan pendanaan dan laporan keuangan perusahaan, sehingga akan menambah keyakinan dan menjadi bahan pertimbangan investor dalam pengambilan keputusan investasi.","PeriodicalId":177501,"journal":{"name":"Jurnal Ecoment Global","volume":"84 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-08-04","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"129734311","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}

{"title":"ANALISIS PENGARUH PROMOSI DAN PHYSICAL EVIDENCE TERHADAP MINAT PENGUNJUNG PADA HOTEL GRAND ZURI PALEMBANG","authors":"Yeni Yeni","doi":"10.35908/jeg.v7i2.2314","DOIUrl":"https://doi.org/10.35908/jeg.v7i2.2314","url":null,"abstract":"Penelitian ini bertujuan untuk mengetahui pengaruh variabel Promosi dan variabel Physical Evidence terhadap variabel minat pengunjung pada Hotel Grand Zuri Palembang. Penelitian ini mengungkankan tiga Variabel, yaitu variabel dependen dan variable independen terhadap Minat pengunjung. Variabel dependen Promosi (X1) dan Physical Evidence (X2) sebagai variabel bebas (independen) dan Minat Pengunjung (Y) sebagai variabel terikat (dependen). Pendekatan penelitian ini merupakan penelitian kuantitatif dengan menggunakan teknik analisis yaitu Regresi Linier Berganda dan menggunakan software SPSS version 20. Hasil dari penelitian ini menunjukkan bahwa secara parsial variabel Promosi (X1) memiliki Pengaruh yang lebih dominan yaitu sebesar 0.889, dibandingkan dengan variabel Physical Evidence (X2) yaitu sebesar 0,042. Sedangkan hasil pengaruh variabel secara simultan memiliki pengaruh yang signifikan dan di buktikan dengan nilai signifikan uji f sebesar 0,000.  Nilai R2 pada penelitian ini sebesar 0,557 atau 55,7 %.","PeriodicalId":177501,"journal":{"name":"Jurnal Ecoment Global","volume":"233 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-08-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"115749695","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}

{"title":"TEKNIK DAN METODE REKRUTMEN SEBAGAI PENENTU HASIL KINERJA KARYAWAN","authors":"Anisa Sholatiah, R. Lestari, Shanty Komalasari","doi":"10.35908/jeg.v7i2.2092","DOIUrl":"https://doi.org/10.35908/jeg.v7i2.2092","url":null,"abstract":"Manajemen sumber daya manusia yang handal merupakan suatu hal yang bagus untuk dipunyai oleh suatu perusahaan agar dapat memperkirakan serta merencanakan apa saja yang dibutuhkan. Salah satu faktor yang bisa membuat perusahaan bisa berjalan dengan baik yaitu adanya karyawan yang unggul dan berkualitas. Namun, untuk mendapatkan karyawan seperti yang diinginkan tersebut, MSDM harus terlebih dahulu mengidentifikasi perekrutan yang perlu mereka gunakan, contohnya seperti memprediksi apa kebutuhan perusahaan dan kemudian memilih teknik dan metode seperti apa yang ingin digunakan. Tujuan dari studi ini yaitu untuk meganalisa seberapa tepat teknik dan metode yang digunakan saat rekrutmen terhadap hasil kinerja karyawan. Metode yang ditentukan untuk melakukan studi ini yaitu studi pustaka yang diaplikasikan dengan cara menggabungkan seluruh sumber yang berhubungan dengan topik permasalahan dengan sistematis dan saling berhubungan. Hasil yang didapatkan pada studi ini yaitu benar adanya bahwa teknik dan metode rekrutmen yang digunakan oleh perusahaan ketika melakukan perekrutan bisa untuk dijadikan penentu dari kinerja karyawan. Dibuktikan dengan seberapa matang MSDM memperkirakan dan mengetahui kebutuhan perusahaan, maka semakin bagus pula rekrutmen yang akan disiapkan juga karyawan yang didapatkan.","PeriodicalId":177501,"journal":{"name":"Jurnal Ecoment Global","volume":"29 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-08-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"117180464","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}

{"title":"PENTINGNYA ANALISIS JABATAN DALAM MENINGKATKAN KOMPETENSI ORGANISASI","authors":"Anisya Wahdati, Farida Octaviani, Shanty Komalasari","doi":"10.35908/jeg.v7i2.2095","DOIUrl":"https://doi.org/10.35908/jeg.v7i2.2095","url":null,"abstract":"Saat ini banyaknya penurunan kinerja karyawan dikarenakan turunnya kompetensi dalam organisasi. Untuk mengatasi permasalahan ini, maka diperlukan adanya analisis jabatan. Analisis jabatan merupakan salah satu solusi untuk meningkatkan kompetensi suatu organisasi. Penelitian ini bertujuan untuk mengetahui seberapa pentingnya analisis jabatan dalam meningkatkan kompetensi organisasi. Metode yang digunakan dalam penelitian ini adalah studi kepustakaan (Library Research) dengan cara mengumpulkan informasi dan data-data yang berkaitan dengan penelitian yang bersumber dari jurnal-jurnal ilmiah, buku, literatur-literatur, dan penulis. Hasil  penelitian, menyimpulkan bahwa analisis jabatan berperan penting dalam mengidentifikasi dan menentukan kompetensi dalam suatu pekerjaan yang berhubungan dengan keterampilan-keterampilan yang dibutuhkan untuk menduduki  posisi kerja dengan jabatan yang sesuai dengan keterampilan yang dimiliki, sehingga dengan dilakukannya analisis jabatan akan dapat meningkatkan kompetensi organisasi.","PeriodicalId":177501,"journal":{"name":"Jurnal Ecoment Global","volume":"82 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-08-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"117190185","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}

{"title":"PENGARUH LITERASI KEUANGAN DAN PAYMENT GATEWAY TERHADAP PERILAKU KEUANGAN MAHASISWA MANAJEMEN SWASTA DI KOTA PALEMBANG","authors":"T. Wulandari, Shafiera Lazuarni, R. Sari","doi":"10.35908/jeg.v7i2.2269","DOIUrl":"https://doi.org/10.35908/jeg.v7i2.2269","url":null,"abstract":"Tujuan penelitian ini untuk mengetahui pengaruh literasi keuangan dan payment gateway terhadap perilaku keuangan mahasiswa swasta di Kota Palembang. Penelitian ini dilakukan pada mahasiswa fakultas ekonomi di 7 Perguruan Tinggi Swasta kota Palembang. Jenis penelitian yang digunakan adalah penelitian kuantitatif dengan menyebarkan kuesioner melalui Google Form. Sampel pada penelitian ini adalah 374 mahasiswa. Sumber data pada penelitian ini adalah data primer dengan menggunakan teknik purposive sampling. Berdasarkan hasil analisis uji t menunjukkan bahwa literasi keuangan dan payment gateway berpengaruh positif dan signifikan terhadap perilaku keuangan mahasiswa swasta di Kota Palembang. Hal ini dapat dikatakan perkembangan diera digital menuntun mahasiswa dalam menggunakan payment gateway yang hadir untuk memberikan kemudahan dalam mengakses produk keuangan, melakukan transaksi, dan meningkatkan literasi keuangan.Kata Kunci: literasi keuangan, payment gateway, perilaku keuangan","PeriodicalId":177501,"journal":{"name":"Jurnal Ecoment Global","volume":"33 9","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-02-28","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"120922154","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}

{"title":"EFEKTIVITAS PENAGIHAN PAJAK DENGAN SURAT TEGURAN DAN SURAT PAKSA TERHADAP PENERIMAAN PAJAK KPP MADYA PALEMBANG","authors":"Vhika Meiriasari, M. Ratu, Andini Utari Putri","doi":"10.35908/jeg.v7i1.2267","DOIUrl":"https://doi.org/10.35908/jeg.v7i1.2267","url":null,"abstract":"Penelitian ini bertujuan untuk mengetahui dan menganalisis efektivitas penerimaan pajak pada KPP Madya Palembang. Data yang diamati adalah data dokumentasi berupa laporan surat teguran, surat paksa, realisasi pencairan tunggakan pajak dan realisasi penerimaan perpajakan khususnya surat teguran, surat paksa, realisasi pencairan tunggakan pajak dan realisasi penerimaan perpajakan selama tahun 2015 sampai dengan tahun 2019. Analisis data yang digunakan adalah analisis deskriptif kualitatif, dengan menghitung pencairan tunggakan pajak terhadap total pencairan tunggakan pajak berdasarkan realisasi penerimaan pajak.Hasil penelitian dapat diketahui bahwa efektivitas pemungutan pajak tergolong tidak efektif. Penelitian ini diharapkan dapat membantu KPP Madya Palembang untuk meningkatkan efektivitas penagihan pajak.","PeriodicalId":177501,"journal":{"name":"Jurnal Ecoment Global","volume":"301 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-02-28","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"122518467","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}

{"title":"IMPLEMENTATION OF THE CASH SYSTEM IN THE INFORMATION SYSTEM OF CASH RECEIVING AND DISTRIBUTIONS","authors":"W. Diana, A. Munandar","doi":"10.35908/jeg.v7i1.2174","DOIUrl":"https://doi.org/10.35908/jeg.v7i1.2174","url":null,"abstract":"In the current era of technological advances, the use of computer accounting systems has become a major part that must be applied in a company to avoid errors and improve performance effectiveness. Several companies that have implemented the use of the system are the hotel sector. The purpose of this study is the system application used can be used to support cash receipts and disbursements to produce a financial report that meets the standards. The method used in this research is descriptive with a qualitative approach which is supported by collecting information on previous research that has been carried out. Based on the results of the analysis of research conducted in the hospitality industry, the system has been used as a standard for recording financial statements to minimize errors. The system used already has its own parts which are quite easy for the user and more practical to make an income statement. From this study found differences between previous studies, namely the differences between the systems used by manufacturing and hotel companies. But overall, the focus of each of these systems has the same goal, namely, to produce financial reports.","PeriodicalId":177501,"journal":{"name":"Jurnal Ecoment Global","volume":"111 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-02-28","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"127119150","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}