Jurnal STEI Ekonomi最新文献_第5页

Pengaruh Pengetahuan Perpajakan dan Sanksi Pajak Terhadap Kepatuhan Wajib Pajak UMKM Di Jakarta 对雅加达UMKM纳税人合规的影响

Jurnal STEI Ekonomi Pub Date : 2020-12-21 DOI: 10.36406/JEMI.V29I2.322

Saprudin Saprudin, Riyanto Wujarso, Rina Dameria Napitupulu

{"title":"Pengaruh Pengetahuan Perpajakan dan Sanksi Pajak Terhadap Kepatuhan Wajib Pajak UMKM Di Jakarta","authors":"Saprudin Saprudin, Riyanto Wujarso, Rina Dameria Napitupulu","doi":"10.36406/JEMI.V29I2.322","DOIUrl":"https://doi.org/10.36406/JEMI.V29I2.322","url":null,"abstract":"Indonesia's national development is mostly financed by state revenues from the tax sector, so that taxpayer compliance in fulfilling their tax obligations is very important. On the other hand, the growth of micro, small and medium enterprises is quite rapid so they need attention and guidance so that they become obedient taxpayers. This study focuses on seeing how the influence of knowledge of taxation and tax sanctions on taxpayer compliance of small and medium micro business actors in the Special Capital Region of Jakarta. This research was conducted by distributing questionnaires to MSME business actors who met the criteria, while the sample was taken randomly. From the 60 respondents of MSME business actors who were obtained by researchers, then the data was carried out by various data tests such as validity and reliability tests before processing the data through classical assumption tests and regression tests with the help of SPSS. The results of this study indicate that tax knowledge has an effect on taxpayer compliance, tax sanctions also have a significant effect on taxpayer compliance. Likewise, knowledge of taxation and tax sanctions together has a significant effect on taxpayer compliance of micro, small and medium enterprises. Thus, according to researchers, the government and other related parties need to provide a lot of socialization and tax training to MSME business actors, this is also because it is suspected that many new MSME business actors do not really understand the tax provisions for their business. So it is hoped that the mandatory tax compliance of MSME actors will increase and in the end will also increase state revenues to finance development.","PeriodicalId":17804,"journal":{"name":"Jurnal STEI Ekonomi","volume":"28 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2020-12-21","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"90430065","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}

引用次数: 9

Analysis of Factors Affecting The Interest of Using Financial Technology (Fintech) 影响金融科技使用兴趣的因素分析

Jurnal STEI Ekonomi Pub Date : 2020-12-21 DOI: 10.36406/jemi.v29i2.284

A. Muhtarom, Inka Alda Putri Wahyulicha, Evi Fitrotun Najiah, Ruswaji Ruswaji, Lilik Nurkholidah, U. Isnawati, L. Azizah

{"title":"Analysis of Factors Affecting The Interest of Using Financial Technology (Fintech)","authors":"A. Muhtarom, Inka Alda Putri Wahyulicha, Evi Fitrotun Najiah, Ruswaji Ruswaji, Lilik Nurkholidah, U. Isnawati, L. Azizah","doi":"10.36406/jemi.v29i2.284","DOIUrl":"https://doi.org/10.36406/jemi.v29i2.284","url":null,"abstract":"- Research has been conducted on the perception of usability, the perception of the speech, the perception of comfort, risk and confidence in the interest in using financial technology in the economics Faculty of Islamic University of Lamongan. This research aims to know the perception of usability, perception of the speech, perception of comfort, risk and confidence in the interest of using financial technology in economics Faculty of Islamic University of Lamongan. This study used quantitative approach using Survey research type. The sampling technique used is purposive sampling, the population in this research is the economics faculty student of the Islamic University of Lamongan school year 2019-2020, So that the selected sample as much as 95 students were counted from the Slovin formula. The analysis is done by spreading a poll or questionnaire online then conducted partial and simultaneous tests using independent sample T-Test with significant value 0,05. A partial test has been performed and produced tCount Greater than the ttable (X1 = 1,466<1,66216. X2 = 0,819>1,66216. X3 = 1,150<1,66216, X4 = -0,556<1,66216, X5 = 3,446<1,66216). So it can be known that the perception of usability, perception of benefits, perception of comfort, and risk does not have the influence of inopportune interest in using financial technology while the trust variable has partial influence on interest Using financial technology. And simultaneous testing has been conducted, produced FCount Greater than the Ftable (10,853>2,32). So it can be known that the perception of usability, the perception of ease, perception of comfort, risk and trust have a simultaneous influence on interest in using financial technology.","PeriodicalId":17804,"journal":{"name":"Jurnal STEI Ekonomi","volume":"15 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2020-12-21","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"84619744","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}

引用次数: 0

Pengaruh Program Pengembangan Kewirausahaan Terpadu (Jak Prenenur) Terhadap Omset Penjualan UMKM di Masa Pandemi Covid 19 di Wilayah Kecamatan Grogol Petamburan Jakarta Barat

Jurnal STEI Ekonomi Pub Date : 2020-12-21 DOI: 10.36406/jemi.v29i2.312

Junaidi Hendro, Shabrina Arlinda

引用次数: 0

Analisis Kinerja Satuan Polisi Pamong Praja (Satpol PP) Kota Magelang Dalam Penanganan Pedagang Kaki Lima 市政警察小组马格朗在街头贩卖人口时的表现分析

Jurnal STEI Ekonomi Pub Date : 2020-12-21 DOI: 10.36406/JEMI.V29I2.291

Rian Destiningsih, Evi Lestari

引用次数: 1

Pengaruh Profitabilitas, Leverage, Likuiditas, dan Dewan Komisaris Independen Terhadap Pengungkapan Islamic Social Reporting (ISR) Pada Perbankan Syariah Di Indonesia Tahun 2015-2018

Jurnal STEI Ekonomi Pub Date : 2020-10-10 DOI: 10.36406/JEMI.V29I2.339

Alawiyah Tuti

{"title":"Pengaruh Profitabilitas, Leverage, Likuiditas, dan Dewan Komisaris Independen Terhadap Pengungkapan Islamic Social Reporting (ISR) Pada Perbankan Syariah Di Indonesia Tahun 2015-2018","authors":"Alawiyah Tuti","doi":"10.36406/JEMI.V29I2.339","DOIUrl":"https://doi.org/10.36406/JEMI.V29I2.339","url":null,"abstract":"This study aims to determine and analyze the effect of profitability, leverage, liquidity, and independent commissioners on the disclosure of Islamic Social Reporting (ISR) in Islamic Banking in Indonesia in 2015-2018. This study uses a causal research strategy (cause and effect) with a quantitative approach that is measured using a panel data regression-based method with the help of Eviews 10 software. The population of this study is all Islamic Commercial Banks registered with the Financial Services Authority (OJK) from 2015 to 2015. 2018. The sample was determined based on the purposive sampling method, with a total sample of 10 Islamic Commercial Banks so that the total observations in this study were 40 observations. The type of data used in this study is secondary data in the form of financial reports that are downloaded through the website of each Islamic commercial bank. The data analysis method used in this research is multiple regression test and hypothesis testing. Based on the results and discussion, it shows that profitability has a significant negative effect on Islamic Social Reporting (ISR), Leverage has a significant positive effect on Islamic Social Reporting (ISR), negative liquidity has no significant effect on Islamic Social Reporting (ISR) and the Independent Board of Commissioners has no significant effect. on Islamic Social Reporting (ISR) on Islamic banking in Indonesia for the 2015-2018 period. \u0000 ","PeriodicalId":17804,"journal":{"name":"Jurnal STEI Ekonomi","volume":"89 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2020-10-10","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"83852411","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}

引用次数: 3

Analisis Pengaruh Laba Akuntansi, Arus Kas Operasi, Arus Kas Pendanaan, Debt to Equity Ratio, Current Ratio dan Risiko Saham Terhadap Return Saham 分析会计收益影响、现金流动经营、现金资金流动、公平竞争、当前比率和股票回报率的风险

Jurnal STEI Ekonomi Pub Date : 2020-06-15 DOI: 10.36406/jemi.v29i01.343

Sulaiman Sulaiman, I. Suriawinata

引用次数: 0

Pengaruh Karakteristik Perusahaan Terhadap Nilai Perusahaan dengan Struktur Modal Sebagai Variabel Intervening 企业特征对资本结构作为变量干预变量的企业价值的影响

Jurnal STEI Ekonomi Pub Date : 2020-06-15 DOI: 10.36406/JEMI.V29I01.338

Meli Meli

{"title":"Pengaruh Karakteristik Perusahaan Terhadap Nilai Perusahaan dengan Struktur Modal Sebagai Variabel Intervening","authors":"Meli Meli","doi":"10.36406/JEMI.V29I01.338","DOIUrl":"https://doi.org/10.36406/JEMI.V29I01.338","url":null,"abstract":"This study aims to examine the effect of Profitability (ROE), Asset Structure (FAR), Firm Size (SIZE), Firm Age (AGE) and Capital Structure (DER) on Firm Value (Tobin's Q). This research is in addition to knowing the direct and indirect effect of Capital Structure as a connecting variable between Profitability, Asset Structure, Company Size, Company Age on Firm Value. This study uses a sample of 40 manufacturing companies listed on the Indonesia Stock Exchange with a five-year period, namely 2013-2017 and a total sample of 200 companies. This study uses data collection techniques with the documentation method from the official website of the Indonesia Stock Exchange and Sahamok. The data in this study used panel data, and tested the intervening variables with SEM (Structural Equation Model). The results of this study explain that profitability has an influence on firm value, asset structure has no effect on firm value, firm age has an influence on firm value, firm size has an influence on firm value, firm characteristics through profitability have an influence on capital structure, while asset structure, age and size of the company have no effect on the capital structure. Capital structure is not able to mediate the characteristics of the company to the value of the company","PeriodicalId":17804,"journal":{"name":"Jurnal STEI Ekonomi","volume":"15 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2020-06-15","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"85239269","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}

引用次数: 2

Pengaruh Karakteristik Perusahaan Terhadap Struktur Modal dengan Kepemilikan Keluarga Sebagai Variabel Moderating 该公司的特征对资本结构及其家庭所有权作为温和变量的影响

Jurnal STEI Ekonomi Pub Date : 2020-06-15 DOI: 10.36406/jemi.v29i01.335

Antonius Slamet Mulyono, M.Yasir Anhar

{"title":"Pengaruh Karakteristik Perusahaan Terhadap Struktur Modal dengan Kepemilikan Keluarga Sebagai Variabel Moderating","authors":"Antonius Slamet Mulyono, M.Yasir Anhar","doi":"10.36406/jemi.v29i01.335","DOIUrl":"https://doi.org/10.36406/jemi.v29i01.335","url":null,"abstract":"This study aims to examine the effect of company characteristics, namely: profitability, company size and asset growth on the capital structure of manufacturing companies listed on the Indonesia Stock Exchange from 2013 to 2017, with family ownership as a moderating variable. This research uses descriptive statistical research with a quantitative approach which is measured using panel data regression analysis. To estimate the model coefficients in the panel data, the Eviews 10 program was used. The population of this study were manufacturing companies listed on the Indonesia Stock Exchange (IDX) from 2013 to 2017. The sample was determined based on the purposive sampling method, with a total sample of 25 companies. manufacturing so that the total observations in this study were 125 observations. The data used in this research is secondary data. The data collection technique used the documentation method through the official IDX website: www.idx.co.id and the official website of each company that was used as the research sample. The results of the study prove that (1) Profitability has a negative but not significant effect on capital structure. (2) Firm size has a significant positive effect on capital structure. (3) Asset growth has a negative but not significant effect on capital structure. (4) Family ownership does not moderate the effect of profitability on capital structure. (5) Family ownership moderates the effect of firm size on capital structure. (6) Family ownership does not moderate the effect of asset growth on capital structure.","PeriodicalId":17804,"journal":{"name":"Jurnal STEI Ekonomi","volume":"21 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2020-06-15","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"82591130","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}

引用次数: 0

Pengaruh Profitabilitas, Ukuran Perusahaan, dan Leverage Terhadap Tax Avoidance Pada Perusahaan Farmasi yang Terdaftar Di Bursa Efek Indonesia Tahun 2010-2018 盈利能力、企业规模和杠杆对2018年至2018年在印尼证券交易所上市的制药公司Tax Avoidance的影响

Jurnal STEI Ekonomi Pub Date : 2020-06-15 DOI: 10.36406/jemi.v29i01.336

Ario Prabowo

{"title":"Pengaruh Profitabilitas, Ukuran Perusahaan, dan Leverage Terhadap Tax Avoidance Pada Perusahaan Farmasi yang Terdaftar Di Bursa Efek Indonesia Tahun 2010-2018","authors":"Ario Prabowo","doi":"10.36406/jemi.v29i01.336","DOIUrl":"https://doi.org/10.36406/jemi.v29i01.336","url":null,"abstract":"This study aims to examine the effect of company characteristics, namely: profitability, company size and asset growth on the capital structure of manufacturing companies listed on the Indonesia Stock Exchange from 2013 to 2017, with family ownership as a moderating variable. This research uses descriptive statistical research with a quantitative approach which is measured using panel data regression analysis. To estimate the model coefficients in the panel data, the Eviews 10 program was used. The population of this study were manufacturing companies listed on the Indonesia Stock Exchange (IDX) from 2013 to 2017. The sample was determined based on the purposive sampling method, with a total sample of 25 companies. manufacturing so that the total observations in this study were 125 observations. The data used in this research is secondary data. The data collection technique used the documentation method through the official IDX website: www.idx.co.id and the official website of each company that was used as the research sample. The results of the study prove that (1) Profitability has a negative but not significant effect on capital structure. (2) Firm size has a significant positive effect on capital structure. (3) Asset growth has a negative but not significant effect on capital structure. (4) Family ownership does not moderate the effect of profitability on capital structure. (5) Family ownership moderates the effect of firm size on capital structure. (6) Family ownership does not moderate the effect of asset growth on capital structure.","PeriodicalId":17804,"journal":{"name":"Jurnal STEI Ekonomi","volume":"509 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2020-06-15","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"80081581","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}

引用次数: 1

Pengaruh Financial Distress dan Komite Audit Terhadap Manajemen Laba Pada Sektor Pertambangan 紧张的金融压力和审计委员会对矿业部门利润管理的影响

Jurnal STEI Ekonomi Pub Date : 2020-06-15 DOI: 10.36406/jemi.v29i01.300

Maya Mustika, Preztika Ayu Ardheta, Yudhistira Rannu Paembonan

引用次数: 3