Jurnal Ekonomi dan Bisnis Dharma Andalas最新文献

{"title":"Analisis Faktor-Faktor yang Mempengaruhi Kinerja Karyawan di Bank Perkreditan Rakyat Kota Batam Dengan Kepuasan Kerja Sebagai Mediasi","authors":"Adi Neka Fatyandri, Ferdinand Ferdinand","doi":"10.47233/jebd.v24i1.240","DOIUrl":"https://doi.org/10.47233/jebd.v24i1.240","url":null,"abstract":"Employee performance is the work performance achieved by employees in the company. This means that the quality of work by an employee in carrying out the work given to him properly and correctly. Good employee performance can benefit the company in terms of operations and activities within the company. The research has done through distributing questionnaires to 130 respondents, in the form of google forms. The questionnaire contained questions related to the performance of employees at the rural bank in Batam city. The data that was collected, then tested using the PLS application. The test results concluded and found a significant positive relationship in some of the variables tested and there are also variables that have a significant negative relationship. The results of the study are expected to help researchers who research human resources and can be useful for the bank to determine the factors that can affect the performance of employees in the company. \u0000ABSTRAK \u0000Kinerja karyawan merupakan prestasi kerja yang dicapai pada suatu perusahaan. Artinya kualitas kerja seorang karyawam dalam melaksanakan pekerjaan yang diberikan kepadanya dengan baik dan benar. Kinerja karyawan yang baik dapat memberikan manfaat bagi perusahaan dalam hal operasional dan kegiatan di dalam perusahaan. Penelitian dilakukan melalui penyebaran kuesioner kepada 130 responden dalam bentuk google form. Kuesioner tersebut berisi pertanyaan-pertanyaan terkait kinerja karyawan pada BPR di kota Batam. Data yang terkumpul kemudian diuji menggunakan aplikasi PLS. Hasil pengujian menyimpulkan dan ditemukan hubungan positif yang signifikan pada beberapa variabel yang diuji dan terdapat juga variabel yang memiliki hubungan negatif yang signifikan. Hasil penelitian diharapkan dapat membantu peneliti yang meneliti pada bidang sumber daya manusia dan dapat bermanfaat bagi pihak bank untuk mengetahui faktor-faktor yang dapat mempengaruhi kinerja karyawan di perusahaan","PeriodicalId":405906,"journal":{"name":"Jurnal Ekonomi dan Bisnis Dharma Andalas","volume":"133 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-01-27","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"124227188","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":"Trend Penghindaran Pajak Pada Perusahaan Makanan dan Minuman Yang Terdaftar di Bursa Efek Indonesia","authors":"Yunita Valentina Kusufiyah, Dina Anggraini","doi":"10.47233/jebd.v24i1.396","DOIUrl":"https://doi.org/10.47233/jebd.v24i1.396","url":null,"abstract":"Tax avoidance is an action taken by taxpayers to reduce the tax burden by exploiting the weakness of legislation (loopholes), although this tax avoidance practice does not violate the laws and regulations but this action is considered an immoral act (unacceptable). This research is motivated by the large number of tax evasion carried out by corporations which has become a complaint in several countries, including Indonesia, which causes state losses. This study uses the Effective Tax Ratio (ETR) as a proxy or measurement of tax avoidance. The ETR method is done by dividing income tax expense by profit before tax. This study aims to empirically test the avoidance trend in food and beverage companies listed on the Indonesia Stock Exchange. This type of research is descriptive research, namely research that explains one variable in a particular situation. The population in this study are food and beverage companies listed on the Indonesia Stock Exchange (IDX) in 2011-2020 with a population of 80 companies. This study found the average value of ETR within 10 years was 23% and the maximum value of ETR for 10 years (2011-2020) was 34.87%, namely in 2015. \u0000 ABSTRAK \u0000Penghindaran pajak merupakan tindakan yang dilakukan oleh wajib pajak untuk mengurangi beban pajak dengan memanfaatkan kelemahan peraturan perundang-undangan (loopholes), meskipun praktek penghindaran pajak ini tidak melanggar peraturan perundang-undangan tetapi tindakan ini dianggap sebagai perbuatan tidak bermoral (unacceptable). Penelitian ini termotivasi dari banyaknya penghindaran pajak yang dilakukan oleh korporasi yang menjadi keluhan beberapa negara termasuk di Indonesia yang menimbulkan kerugian negara. Penelitian ini menggunakan Effective Tax Ratio (ETR) sebagai proksi atau pengukuran penghindaran pajak. Metode ETR ini dilakukan dengan membagi beban pajak penghasilan dengan laba sebelum pajak. PenelItian ini bertujuan menguji secara empiris tentang trend penghindaran pada perusahaan makanan dan minuman yang terdaftar pada Bursa Efek Indonesia. Jenis penelitian ini adalah penelitian deskriptif, yaitu penelitian yang menjelaskan satu variable dalam situasi tertentu. Populasi dalam penelitian ini adalah perusahaan makanan dan minuman yang terdaftar di Bursa Efek Indonesia (BEI) tahun 20211-2020 dengan populasi sebanyak 80 perusahaan. Penelitian ini menemukan nilai rata-rata ETR dalam kurun waktu 10 tahun sebesar 23% dan nilai maksimal ETR sepanjang 10 tahun (2011-2020) sebesar 34,87% yaitu pada tahun 2015. \u0000  \u0000 ","PeriodicalId":405906,"journal":{"name":"Jurnal Ekonomi dan Bisnis Dharma Andalas","volume":"1 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-01-27","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"128445964","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 POC Urine Kambing Terhadap Pertumbuhan Bibit Kelapa Sawit (Elaeis guineensis Jacq.) Pada Fase Main Nursery Untuk Menekan Biaya Produksi","authors":"Afrida Afrida, Anggara Hadi Setya, Yonny Arita Taher","doi":"10.47233/jebd.v24i1.318","DOIUrl":"https://doi.org/10.47233/jebd.v24i1.318","url":null,"abstract":"The research was conducted in the experimental field of Ekasakti University, Padang, from March to July 2021. The aim was to obtain the right concentration of goat urine POC for the growth of oil palm (Elaeis guineensis Jacq.) seedlings in the main nursery phase and reduce produstion cost. This experiment was conducted based on a Randomized Block Design with 5 treatments and 5 groups, each experimental unit consisted of 4 plants. All plants were observed. The treatments given were several concentrations of POC in goat urine as follows: A : 0 % POC;  B: POC 20%;  C: POC : 40%;  D: POC 60%;  E: POC 80%. Observational data were analyzed statistically using variance and if the results of the variance were significantly different (F-count > F-table 5%) or very significantly different (F-count > F-table 1%), then a further test was carried out DNMRT. Observation variables were increase in seedling height, increase in leaf midrib, increase in wee diameter, fresh weight of root, dry stover, fresh weight of roots, dry weight of roots, visual observations. Conclusion from the study: Some of the concentrations of POC in goat urine did not significantly affect all parameters observed. The best concentration has not been obtained for oil palm nurseries in Main-Nursery as well as reduce costs. It is recommended to conduct further research, by increasing the concentration of goat urine POC to be given to oil palm seedlings in the main nursery. \u0000ABSTRAK \u0000Penelitian dilakukan di lahan percobaan Universitas Ekasakti Padang, dari Maret sampai  Juli 2021.  Tujuan untuk mendapatkan konsentrasi POC urine kambing yang tepat  untuk  pertumbuhan bibit kelapa sawit (Elaeis guineensis Jacq.) fase main nursery, dan menekan biaya produksi. Berdasarkan Rancangan Acak Kelompok dengan 5 perlakuan dan 5 kelompok. Masing- masing satuan percobaan terdiri dari 4 tanaman. Seluruh tanaman diamati. Perlakuan beberapa konsentrasi POC urine kambing sebagai berikut :A : Tanpa POC; B : POC 20%; C : POC 40 %; D : POC 60 %; E : POC 80 %.  Data hasil pengamatan dianalisis secara statistika menggunakan sidik ragam dan bila hasil sidik ragam, berbeda nyata (F-hitung > F-tabel 5%) atau sangat berbeda nyata (F-hitung> F-tabel 1%), maka dilakukan uji lanjut DNMRT. Variabel pengamatan adalah pertambahan tinggi bibit, pertambahan pelepah daun, pertambahan diameter bonggol, bobot segar berangkasan, kering brangkasan, bobot segar akar, bobot kering akar, pengamatan visual.  Kesimpulan dari penelitian : Beberapa konsentrasi POC urine kambing tidak berpengaruh nyata terhadap  semua parameter yang diamati serta mengurangi biaya. Belum diperoleh konsentrasi terbaik untuk pembibitan kelapa sawit di Main-Nursery. Disarankan untuk  melakukan penelitian lebih lanjut, dengan meningkatkan konsentrasi POC urine kambing yang akan diberikan pada bibit kelapa sawit di main-nursery sehingga biaya produksi dapat ditekan","PeriodicalId":405906,"journal":{"name":"Jurnal Ekonomi dan Bisnis Dharma Andalas","volume":"20 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-01-27","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"123950682","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 Sikap Dosen Terhadap Pembelajaran Online Pada Masa Pandemi Covid-19","authors":"Mellyna Eka Yan Fitri, Lucy Chairoel, Lasty Yosi Hastini","doi":"10.47233/jebd.v24i1.361","DOIUrl":"https://doi.org/10.47233/jebd.v24i1.361","url":null,"abstract":"This study aims to provide an overview of the difficulties experienced by lecturers and find out the benefits felt by lecturers when carrying out online learning. Based on The Theory of Planned Behavior and Technology Acceptance Model, this research was conducted qualitatively on lecturers of S1 Management at Dharma Andalas University. There was 18 sample of Lecturers of Management Program in Dharma Andalas University. The results showed that the general problem felt was the availability of infrastructure, and the lack of creativity of the lecturers in the learning process, some lecturers did not feel the benefits of online learning. \u0000ABSTRAK \u0000Penelitian ini bertujuan untuk memberikan gambaran mengetahui kesulitan yang dialami dosen  dan mengetahui manfaat yag dirasakan oleh dosen ketika melaksanakan pembelajaran daring. Dengan didasarkan pada The Theory of Planned Behavior dan Technology Acceptance Model, penelitian ini dilakukan secara kualitatif pada dosen S1 Manajemen Universitas Dharma Andalas. Terdapat 18 partisipan dari dosen S1 Manahemen dan hasilnya menunjukkan bahwa permasalahan umum yang dirasakan adalah ketersediaan prasarana, dan kurangnya kreativitas dosen dalam proses pembelajaran, sebagian dosen tidak merasakan manfaat dari pembelajaran online.","PeriodicalId":405906,"journal":{"name":"Jurnal Ekonomi dan Bisnis Dharma Andalas","volume":"41 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-01-27","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"124787534","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":"Faktor Faktor yang Mempengaruhi Opini Audit Going Concern Pada Perusahaan Manufaktur di Bursa Efek Indonesia","authors":"Syailendra Eka Saputra, Alfattory Rheza Syahrul, Gustia Harini","doi":"10.47233/jebd.v24i1.335","DOIUrl":"https://doi.org/10.47233/jebd.v24i1.335","url":null,"abstract":"This study aims to determine the effect of a number of factors that influence the provision of going concern audit opinions on manufacturing companies on the Indonesia Stock Exchange. In this study, the factors that are thought to influence the provision of going concern audit opinions consist of audit tenure, opinion shopping, audit delay and financial distress. The data analysis method used is binary logistic regression. Based on the results of hypothesis testing, it was found that audit tenure and opinion shopping had no significant effect on going concern audit opinions on manufacturing companies on the Indonesia Stock Exchange, while audit delay and financial distress had a significant effect on going concern audit opinions on manufacturing companies on the Indonesia Stock Exchange. \u0000ABSTRAK \u0000Penelitian ini bertujuan mengetahui pengaruh sejumlah faktor yang mempengaruhi pemberian opini audit going concern pada perusahaan manufaktur di Bursa Efek Indonesia. Pada penelitian ini faktor yang diduga mepengaruhi pemberian opini audit going concern terdiri dari audit tenure, opinion shoping, audit delay dan financial distress. Metode analisis data yang digunakan adalah regresi binary logistic. Berdasarkan hasil pengujian hipotesis ditemukan audit tenure dan opinion shoping tidak berpengaruh signifikan terhadap opini audit going concern pada perusahaan manufaktur di Bursa Efek Indonesia, sedangkan audit delay dan financial distress berpengaruh signifikan terhadap opini audit going concern pada perusahaan manufaktur di Bursa Efek Indonesia.","PeriodicalId":405906,"journal":{"name":"Jurnal Ekonomi dan Bisnis Dharma Andalas","volume":"4 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-01-27","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"129547937","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":"Faktor Pengaruh Penerimaan Opini Audit Going Concern","authors":"Eka Putri Kristianasari, Kun Ismawati","doi":"10.47233/jebd.v24i1.260","DOIUrl":"https://doi.org/10.47233/jebd.v24i1.260","url":null,"abstract":"The going concern audit opinion given by an independent auditor to a company shows the auditor’s doubt about the business continuity of the company so that it become a reference for investors and creditors in making decisions. This study aims to analays and provide empirical evidence regarding the effect of company’s growth, company’s size, and prior opinioin to going concern audit opinion.The population in the study were manufacture companies listed on the Indonesia Stock Exchange (BEI) for the period 2017-2019 totaling 175 companies. Using purposive sampling in determining samples that 105 manufacturing companies were selected with a research periode of 3 years, then the number of units the research samples is 105 x 3 = 315 data. Data collection techiques used are documentation techniques and the data analys technique used in this study was logistic regression analys using SPSS windows software version 25.  Statistical analys showed that the company’s growth did not affect on the acceptance of going concern audit opinion. While company’s size and the prior opinion significantly influenced the acceptance of going concern audit opinion. \u0000ABSTRAK \u0000Opini audit going concern yang diberikan oleh auditor independen kepada sebuah perusahaan menunjukkan adanya keraguan auditor terhadap keberlangsungan usaha perusahaan, sehingga menjadi bahan acuan bagi investor ataupun kreditor dalam mengambil keputusan. Penelitian ini bertujuan untuk menganalisis dan memberikan bukti empiris mengenai pertumbuhan perusahaan, ukuran perusahaan, dan opini audit tahun sebelumnya terhadap penerimaan opini audit going concern.Populasi dalam penelitian ini adalah perusahaan manufaktur yang terdaftar di BEI periode 2017-2019 sebanyak 175 perusahaan. Menggunakan teknik purposive sampling dalam menentukan sampel terpilih 105 perusahaan manufaktur dengan masa penelitian selama 3 tahun. Jumlah sampel penelitian adalah 105 x 3= 315. Teknik pengumpulan data yang digunakan ialah teknik dokumentasi dan teknik analisis data yang digunakan adalah regresi logistik menggunakan software SPSS versi 25. Hasil analisis statistik menunjukkan bahwa pertumbuhan perusahaan tidak berpengaruh terhadap opini audit going concern. Sedangkan ukuran perusahaan dan opini audit tahun sebelumnya berpengaruh signifikan terhadap penerimaan opini audit going concern.","PeriodicalId":405906,"journal":{"name":"Jurnal Ekonomi dan Bisnis Dharma Andalas","volume":"29 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-01-27","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"124250606","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":"Transformasi Pendidikan Digital Mahasiswa FEB Universitas Dharma Andalas Saat Pandemi Covid 19","authors":"A. Marina, Nofri Yendra","doi":"10.47233/jebd.v24i1.353","DOIUrl":"https://doi.org/10.47233/jebd.v24i1.353","url":null,"abstract":"The purpose of the study was to determine the effect of the use of smartphones, online learning systems and the use of Moodle on the learning achievement of FEB students at Dharma Andalas University partially and simultaneously during the covid 19 pandemic. 284 people was determined by a sampling technique of 20% of the population. Data collection techniques with documentation and survey studies use primary data in the form of questionnaires and secondary data through library research. All research variables meet the instrument test and classical assumption test, the results of the regression equation Y = 72,479 + 0.739X1 + 0.256X2 + 0.437X3 + e. The results of the study show that the use of smartphones, online learning systems and the use of moodle have a significant positive effect on student achievement at a significance level of 5%. The correlation between the use of smartphones, online learning systems and the use of Moodle with moderate learning achievement is 0.683. The use of smartphones, online learning systems and the use of Moodle were able to explain the learning achievement of FEB students at Dharma Andalas University 0.517, the remaining 48.33 were explained by other variables not included in the research model. \u0000ABSTRAK \u0000Tujuan penelitian mengetahui pengaruh penggunaan smartphone, sistem pembelajaran daring dan penggunaan moodle terhadap prestasi belajar mahasiswa FEB Universitas Dharma Andalas secara parsial dan simultan saat pandemi covid 19. Populasi penelitian 1.132orang  sampel 284 orang ditentukan dengan teknik pengambilan sampel 20% dari populasi. Teknik pengumpulan data dengan studi dokumentasi dan survei  menggunakan data primer berupa angketdan data sekunder melalui library research. Semua variabel penelitian memenuhi  uji instrumen  danuji asumsi klasik, didapat hasil persamaan regresi Y = 72.479 + 0.739X1 + 0.256X2 + 0.437X3 + e. Hasil pengujian hipotesis secara parsial dan simultan menunjukkan  penggunaansmartphone, sistem pembelajaran daringdan penggunaan moodleberpengaruh positif signifikan terhadap prestasi belajar mahasiswa FEB Universitas Dharma Andalas pada tingkat signifikansi 5%. Korelasi penggunaan smartphone, sistem pembelajaran daringdan penggunaan moodledengan prestasi belajar sedang 0.683. Penggunaan smartphone, sistem pembelajarandaringdan penggunaan moodlemampu menjelaskan prestasi belajar mahasiswa  FEB Universitas Dharma Andalas  0.517 sisanya 48.33 dijelaskan oleh variabel lain tidak termasuk ke dalam model penelitian.","PeriodicalId":405906,"journal":{"name":"Jurnal Ekonomi dan Bisnis Dharma Andalas","volume":"1 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-01-27","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"129553237","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 Keakuratan Prediksi Financial Distress","authors":"Sari Octavera, Aristya Syafel","doi":"10.47233/jebd.v24i1.363","DOIUrl":"https://doi.org/10.47233/jebd.v24i1.363","url":null,"abstract":"This research is a descriptive research with a quantitative approach. The sampling technique used purposive sampling technique with 11 metal and similar sub-sector companies are listed on the Indonesia Stock Exchange (IDX) for the Q2 2018-Q2 2020 period as samples. The method used in this study is the Paired sample T test to see the differences between to the groups of models in predicting financial distress, and the result show that the Altman Z–Score-Zmijewski, Altman_Z_Score – Grover, Springate – Zmijewski, Grover – Zmijewski models have differences in predicting financial distress. Grover-Springate models has no differences predicting financial distress  by looking at the Asymp value. Sig (2-tailed). Classify companies that experience financial distress and that do not experience financial distress as seen from the achievement of company profits that are positive categorized as companies that do not experience financial distress, and the other way companies that have negative profits are categorized as experiencing financial distress. Calculated the accuracy level of the model used in predicting financial distress and obtained the highest level of accuracy is owned by the Grover model with a value of 81.82% while the lowest level of accuracy is owned by the Altman Z-Score model with a value of 36.36%. \u0000ABSTRAK \u0000Penelitian ini merupakan penelitian deskriptif dengan pendekatan kuantitatif. Teknik penarikan sampel yang digunakan adalah teknik pusposive sampling, maka didapatkan 11 perusahaan subsektor logam dan sejenisnya yang terdaftar di Bursa Efek Indonesia (BEI) periode Q2 2018-Q2 2020 sebagai sampel. Metode yang digunakan dalam penelitian ini adalah Paired Sample T Test untuk melihat perbedaan antar dua kelompok model dalam memprediksi financial distress, dan didapatkan hasil bahwasanya model Altman Z–Score-Zmijewski, Altman_Z_Score – Grover, Springate – Zmijewski, Grover – Zmijewski memiliki perbedaan dalam memprediksi financial distress sementara model Grover – Springate tidak memiliki perbedaan dalam memprediksi financial distress dengan melihat nilai Asymp. Sig. (2-tailed). Pengklasifikasian perusahaan yang mengalami financial distress dan perusahaan yang tidak mengalami financial distress yang dilihat dari pencapaian laba perusahaan yang bernilai positif dikategorikan kepada perusahaan yang tidak mengalami financial distress, dan sebaliknya perusahaan yang memiliki laba negatif dikategorikan mengalami financial distress. Kemudian dilakukan perhitungan tingkat akurasi dari model yang digunakan dalam memprediksi financial distress dan didapatkan tingkat akurasi tertinggi dimiliki oleh model Grover dengan nilai 81,82% sedangkan tingkat akurasi yang terendah dimiliki oleh model Altman Z-Score dengan nilai 36,36%. \u0000 ","PeriodicalId":405906,"journal":{"name":"Jurnal Ekonomi dan Bisnis Dharma Andalas","volume":"12 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-01-27","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"122198344","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":"Determinan Kepuasan Pengguna E-Filing Masa Pandemi Covid-19","authors":"Ridho Pramana Aji, Adriyanti Agustina Puti, Dian Puji Puspita Sari","doi":"10.47233/jebd.v24i1.341","DOIUrl":"https://doi.org/10.47233/jebd.v24i1.341","url":null,"abstract":"E-filing is a facility provided by the Direktorat Jendral Pajak (DJP) to report tax resposibility. The advantage of e-filing is that taxpayers can report their tax return (SPT) without being limited by distance, time and place. This fits perfectly with the COVID-19 pandemic situation, which requires us to limit face-to-face interactions. This study aims to evaluate the effect of information quality, system quality, and service quality on e-filing user satisfaction during the Covid-19 pandemic. This research was conducted using a survey method by distributing online and offline questionnaires to individual taxpayers who use e-filing registered at the Pekanbaru Senapelan Tax Service Office. The sample was selected using purposive sampling technique so that the sample obtained was 100 respondents. Hypothesis testing in this study used multiple linear regression analysis. The results of this study indicate that information quality and system quality have a positive effect on e-filing user satisfaction. Service quality has no effect on efiling user satisfaction. \u0000ABSTRAK \u0000E-filing merupakan sarana kemudahan yang disediakan Direktorat Jendral Pajak (DJP) untuk melaporkan kewajiban perpajakan. Keunggulan e-filing adalah wajib pajak dapat melaporkan Surat Pemberitahuan (SPT) tanpa dibatasi jarak, waktu dan tempat. Hal ini sangat cocok dengan situasi pandemi covid-19 yang mengharuskan kita membatasi interaksi tatap muka. Penelitian ini bertujuan untuk mengevaluasi pengaruh kualitas informasi, kualitas sistem, dan kualitas layanan terhadap kepuasan pengguna e-filing pada masa pandemi Covid-19. Penelitian ini dilakukan dengan metode survei dengan menyebarkan kuesioner secara online dan offline kepada wajib pajak orang pribadi yang menggunakan e-filing yang terdaftar di Kantor Pelayanan Pajak (KPP) Pekanbaru Senapelan. Sampel dipilih dengan menggunakan teknik purposive sampling sehingga sampel yang diperoleh sebanyak 100 responden. Pengujian hipotesis dalam penelitian ini menggunakan analisis regresi linier berganda. Hasil penelitian ini menunjukan bahwa kualitas informasi dan kualitas sistem berpengaruh positif terhadap kepuasan pengguna e-filing. Kualitas layanan tidak berpengaruh terhadap kepuasan pengguna  efiling.","PeriodicalId":405906,"journal":{"name":"Jurnal Ekonomi dan Bisnis Dharma Andalas","volume":"22 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-01-27","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"126152341","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":"Literasi Keuangan dan Literasi Digital UMKM Kuliner Kota Padang Sebagai Penggerak Pemulihan Ekonomi Masa Pandemi Global Covid 19","authors":"Yenni Del Rosa, Idwar Idwar, M. Abdilla","doi":"10.47233/jebd.v24i1.352","DOIUrl":"https://doi.org/10.47233/jebd.v24i1.352","url":null,"abstract":"The purpose of the study was to look at the effect of financial literacy and digital literacy on the turnover of culinary SMEs in Padang City during the covid 19 pandemic partially and simultaneously.  The research method used an associative method with a quantitative approach. The research population was 371 samples, 193 were taken by purposive sampling. Data collection techniques with field research, interviews, observations and questionnaires. All research variables meet all instrument tests and classical assumption tests. The results of the multiple linear regression equation obtained Y = 1.657 + 0.539X1 + 0.723X2 + e. Testing the hypothesis partially and simultaneously at a significance level of 5% shows that financial literacy and digital literacy have a significant positive effect on the turnover of culinary SMEs in the city of Padang. The correlation between financial literacy and digital literacy with culinary SMEs turnover is 0.796 (strong),  R2 = 0.633 and Adjusted R square = 0.625 \u0000 ABSTRAK \u0000Tujuan penelitian melihat  pengaruhliterasi keuangan dan literasi digital terhadap omset UMKM kuliner kota Padang saat pandemic covid 19 secara parsial dan simultan. Metode penelitian memakai metode asosiatif dengan pendekatan kuantitatif. Populasi penelitian 371sampel 193 diambil secara purposive  sampling. Teknik pengumpulan data dengan field research, wawancara, observasi dan angket. Semua variabel penelitian  memenuhisemua uji instrumen dan uji asumsi klasik. Hasil persamaan regresi linier berganda  didapat  Y = 1,657 + 0,539X1 + 0,723X2+ e. Uji hipotesis secara parsial dan simultan  pada tingkat signifikansi 5% menujukkan literasi keuangan dan literasi digital berpengaruh positif signifikan terhadap omset UMKM kuliner kota Padang. Korelasi literasi keuangan dan literasi digital dengan omset UMKM kuliner  0,796 (kuat)  dan R2 = 0,633 serta Adjusted R square = 0,625","PeriodicalId":405906,"journal":{"name":"Jurnal Ekonomi dan Bisnis Dharma Andalas","volume":"1 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-01-27","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"134352105","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}