L. Hidayati, Siti Hayati Efi Friantin, Ika Swasti Putri
{"title":"PENGARUH RETURN ON ASSET (ROA), RETURN ON EQUITY (ROE), DAN EARNING PER SHARE (EPS) TERHADAP HARGA SAHAM","authors":"L. Hidayati, Siti Hayati Efi Friantin, Ika Swasti Putri","doi":"10.26623/slsi.v20i3.5809","DOIUrl":"https://doi.org/10.26623/slsi.v20i3.5809","url":null,"abstract":"<p class=\"Default\">Penelitian ini bertujuan untuk mengetahui dan memberikan bukti empiris bahwa <em>Return On Asset, Return On Equity, </em>dan <em>Earning Per Sheare </em>berpengaruh signifikan terhadap harga saham pada perusahaan telekomuniksi yang terdaftar di BEI pada tahun 2013-2020. Data yang digunakan berupa laporan keuangan tahunan Perusahaan Telekomunikasi yang dijadikan sampel dalam penelitian dengan periode waktu tahunan serta data statistic mengenai indikator ekonomi. Sampel penelitian ini ditentukan dengan menggunakan metode purposive sampling sehingga diperoleh 4 perusahaan. Jenis data yang digunakan adalah data sekunder. Metode analisis yang digunakan adalah regresi linear berganda yaitu, uji asumsi klasik, dan uji hipotesis. Hasil penelitian menunjukkan bahwa secara parsial variabel <em>Return On Asset </em>berpengaruh negatif dan tidak. Variabel <em>Return On Equity </em>berpengaruh Positif dan signifikan. <em>Earning Per Share </em>berpengaruh Positif dan. Secara simultan <em>Return On Asset, Return On Equity </em>dan <em>Earning Per Share </em>berpengaruh positif dan signifikan terhadap harga saham.</p><p class=\"Default\"> </p><p><strong>Kata Kunci : </strong>Harga saham, <em>Return On Asset, Return On Equity, </em>dan <em>Earning Per Share</em></p>","PeriodicalId":52605,"journal":{"name":"Jurnal Ilmiah Kursor Menuju Solusi Teknologi Informasi","volume":"1 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2022-09-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"89657187","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 PENGETAHUAN PERPAJAKAN, KUALITAS PELAYANAN DAN SANKSI PAJAK TERHADAP KEPATUHAN WAJIB PAJAK BADAN MENGIKUTI TAX AMNESTY DENGAN KONDISI KEUANGAN SEBAGAI VARIABEL MODERATINGNYA","authors":"Citra Andriani Kusumawai, Indarto Se, D. Santoso","doi":"10.26623/slsi.v20i3.5749","DOIUrl":"https://doi.org/10.26623/slsi.v20i3.5749","url":null,"abstract":"<p>Penelitian ini dilakukan untuk mengetahui pengaruh pengetahuan perpajakan, kualitas pelayanan dan sanksi pajak terhadap kepatuhan wajib pajak badan mengikuti <em>tax amnesty </em>dengan kondisi keuangan sebagai variabel moderatingnya. Sampel yang digunakan sebanyak 200 wajib pajak badan di Kota Semarang sebagai client konsultan pajak yang mengikuti program <em>tax amnesty</em>. Metode pengumpulan sampel menggunakan purposive sampling. Penelitian ini berhasil membuktikan secara empiris bahwa (1) pengetahuan perpajakan berpengaruh positif terhadap kepatuhan wajib pajak mengikuti <em>tax amnesty</em>, (2) Kualitas Pelayanan berpengaruh positif terhadap kepatuhan wajib pajak mengikuti <em>tax amnesty</em>, (3) Sanksi perpajakan berpengaruh positif terhadap kepatuhan wajib pajak mengikuti <em>tax amnesty, </em>serta (4) Kondisi keuangan dapat memoderasi pengaruh pengetahuan perpajakan, kualitas pelayanan dan sanksi pajak terhadap kepatuhan wajib pajak badan mengikuti <em>tax amnesty</em>.</p><p><em>Kata kunci : </em><em>Kepatuhan wajib pajak</em><em>, </em><em>Kondisi Keuangan</em><em>, </em><em>Pengetahuan Perpajakan</em><em>, </em><em>Kualitas Pelayanan, Sanksi Pajak</em><em></em></p>","PeriodicalId":52605,"journal":{"name":"Jurnal Ilmiah Kursor Menuju Solusi Teknologi Informasi","volume":"45 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2022-09-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"79518789","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}
Muh Nashar, Nilda Tartilla, Wulan Wahyuni Rossa Putri,
{"title":"PENGARUH TAX PLANNING, PROFITABILITAS, DAN LIKUIDITAS TERHADAP NILAI PERUSAHAAN DENGAN BOD DIVERSITY SEBAGAI VARIABEL MODERASI","authors":"Muh Nashar, Nilda Tartilla, Wulan Wahyuni Rossa Putri,","doi":"10.26623/slsi.v20i3.5062","DOIUrl":"https://doi.org/10.26623/slsi.v20i3.5062","url":null,"abstract":"This study aims to examine and analyze the effect of tax planning, profitability, and liquidity on firm value with board diversity as a moderating variable. The population in this study is manufacturing companies in the consumer goods industry sector listed on the IDX in 2014-2019. The sampling method used purposive sampling with a total final sample of 60 companies. The analytical technique used is Moderating Regression Analysis (MRA). The results of the analysis show that the independent variable, namely profitability, has an influence on firm value. Meanwhile, tax planning and liquidity have no effect on firm value. And board diversity cannot moderate the effect of tax planning, profitability, and liquidity on firm value.Keywords: tax planning, profitability, liquidity, board diversity, firm value ","PeriodicalId":52605,"journal":{"name":"Jurnal Ilmiah Kursor Menuju Solusi Teknologi Informasi","volume":"199 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2022-09-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"88989193","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":"KEWENANGAN PEMERINTAH DALAM OTONOMI DAERAH DAN OMNIBUS LAW CIPTA KERJA","authors":"Evi Purnamawati, Bambang Sugianto","doi":"10.36546/solusi.v20i3.709","DOIUrl":"https://doi.org/10.36546/solusi.v20i3.709","url":null,"abstract":"Law Number 11 of 2020 concerning Job Creation is an effort to create jobs through efforts to protect the empowerment of cooperatives and micro, small and medium enterprises, improve the investment ecosystem and facilitate the central government's investment business and accelerate national strategy projects as a breakthrough in our legal system in the formation of laws and regulations, especially related to regional autonomy, the form of regional autonomy provides regional independence as a region that is able to manage regulations for accelerating development. However, the Omnibus Law is very much against regional autonomy, including in the licensing system and some regional authorities are taken by the central government. For this reason, it is necessary to immediately make changes and adjustments to the concept of regional autonomy as regulated in the Indonesian constitution so that there is harmony in the regulation and implementation of development related to the position of the governor as regional head. The presence of the Omnibus Law on Job Creation, which has been ratified by the House of Representatives and officially applies in Indonesia, is a hope that is believed to be a strategy and hope in realizing simple, clean, and transparent public services so that it can encourage higher economic growth and investment and can create more new jobs and take advantage of local wisdom to overcome unemployment in the region.","PeriodicalId":52605,"journal":{"name":"Jurnal Ilmiah Kursor Menuju Solusi Teknologi Informasi","volume":"63 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2022-09-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"91260617","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":"KEWENANGAN DIREKSI PERUSAHAAN UMUM DAERAH PASAR PALEMBANG JAYA","authors":"Abuyazid Bustomi, Ardiana Hidayah, Hotman Siahaan","doi":"10.36546/solusi.v20i3.705","DOIUrl":"https://doi.org/10.36546/solusi.v20i3.705","url":null,"abstract":"The Regional Public Company Pasar Palembang Jaya is a Regional Owned Enterprise that was formed to manage, manage markets and market facilities in the context of economic development and support the Palembang City Government budget and national economic growth. This writing discusses the duties and authorities of the directors of the Palembang Jaya Regional Public Company based on the Palembang City Regional Regulation Number 1 of 2021 concerning the Palembang Jaya Market Regional Public Company, as well as the responsibilities of the directors of the Palembang Jaya Market Regional Public Company in achieving company goals. The type of research is normative legal research, research by reviewing library materials in the form of laws, regulations relating to setting the duties, authorities and responsibilities of directors at the Regional Public Company Pasar Palembang Jaya. The duties and authorities of the Board of Directors at the Palembang Jaya Market Regional Public Company are regulated in Article 32 of the Palembang City Regional Regulation Number 1 of 2021 concerning the Palembang Jaya Market Regional Public Company. In general, the directors carry out their duties in good faith for the interests and business of Perumda Pasar. The Board of Directors is responsible for the Regional Public Company of Pasar Palembang Jaya in achieving the company's goals.","PeriodicalId":52605,"journal":{"name":"Jurnal Ilmiah Kursor Menuju Solusi Teknologi Informasi","volume":"890 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2022-09-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"77018984","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}
Junaidi Abdillah, Sukwono Andy Suryono, Enny Agustina
{"title":"PEMBENTUKAN APARATUR YANG BERSIH DAN BERWIBAWA DENGAN PEMBERIAN SANKSI ADMINISTRASI DISIPLIN TERHADAP PEGAWAI NEGERI SIPIL","authors":"Junaidi Abdillah, Sukwono Andy Suryono, Enny Agustina","doi":"10.36546/solusi.v20i3.599","DOIUrl":"https://doi.org/10.36546/solusi.v20i3.599","url":null,"abstract":"One indication of the low quality of Civil Servants is the existence of disciplinary violations that are mostly carried out by Civil Servants. The development that is being actively carried out in Indonesia often encounters many obstacles and quite complex problems. The problem in this research is the formation of a clean and authoritative apparatus by giving disciplinary administrative sanctions to Civil Servants and the impact of giving administrative sanctions to the discipline of Civil Servants. The approach method that will be used in this research is a normative legal research approach. Normative legal research is an approach method used to determine the legal norms contained in statutory regulations. The results of this study are ASN who are aware of their responsibilities are those who obey their obligations and stay away from all prohibitions in their responsibilities as ASN to fulfill good ASN character. With the aim of educating and fostering the state civil apparatus, those who violate the obligations and prohibitions will be subject to disciplinary punishment. The administration of administrative sanctions against the discipline of Civil Servants at the State Administrative Court has an impact on the judges and the Civil Servants concerned and others where they do not repeat such disciplinary actions.","PeriodicalId":52605,"journal":{"name":"Jurnal Ilmiah Kursor Menuju Solusi Teknologi Informasi","volume":"14 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2022-09-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"90446269","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":"KONSTRIBUSI JABATAN NOTARIS DALAM PERJANJIAN KREDIT BANK","authors":"Asuan Asuan, Susi Yanuarsi","doi":"10.36546/solusi.v20i3.710","DOIUrl":"https://doi.org/10.36546/solusi.v20i3.710","url":null,"abstract":"Article 1 of Law Number 2 of 2014 concerning Amendments to Law No. 30 of 2004 concerning the Position of a Notary, states that a notary is a public official who is authorized to make authentic deeds and other authorities. As a public official who is authorized to make authentic deeds and especially in notarial bank credit agreements that provide legal protection for creditors and debtors for strength of evidence and other authorities and to serve the interests of the community. The inhibiting factors for using notary services in the process of granting credit/bank credit agreements are the bank's policy as outlined in the decision letter of the board of directors regarding notary services in the bank credit agreement; the level of risk is credit provided by the bank with guarantees such as movable and immovable objects; the size of the credit value provided by the bank using authentic agreements/notary services and underhand agreements between creditors and debtors are still legalized by a notary.","PeriodicalId":52605,"journal":{"name":"Jurnal Ilmiah Kursor Menuju Solusi Teknologi Informasi","volume":"1 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2022-09-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"75652599","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":"PERANAN LEMBAGA PEMBINAAN KHUSUS ANAK KELAS I PALEMBANG DALAM PELAKSANAAN PENDIDIKAN DAN PELATIHAN TERHADAP NARAPIDANA ANAK","authors":"Abdul Roni","doi":"10.36546/solusi.v20i3.713","DOIUrl":"https://doi.org/10.36546/solusi.v20i3.713","url":null,"abstract":"Children who are in conflict with the law and are under the supervision of Correctional Institutions are now in dire need of proper protection and services while in development because they are still under psychological influence and pressure that is less favorable for the future. Correctional officers play a role in carrying out care and guidance for inmates and students, both suspects, defendants and prisoners in accordance with statutory regulations. In the implementation of coaching, education and training for the Officers of the Palembang Class I Children's Special Guidance Institute, it is still not fully implemented in accordance with the mandate due to constraints on facilities and infrastructure. There is a need for criminal alternatives for children who have committed criminal acts to avoid the negative impact of the implementation of imprisonment. It is also hoped that there will be an increase in cooperation with related social agencies, one of which is the local Education Office in providing non-formal education so that the education of the children assisted by the children does not stop.","PeriodicalId":52605,"journal":{"name":"Jurnal Ilmiah Kursor Menuju Solusi Teknologi Informasi","volume":"29 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2022-09-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"82053949","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":"IMPLEMENTASI KEPROFESIONALITAS POLRI DALAM MELAKSANAKAN TUGAS BERDASARKAN PERATURAN KODE ETIK PROFESI POLRI","authors":"Rama Ridial Allif Ramadan","doi":"10.36546/solusi.v20i3.712","DOIUrl":"https://doi.org/10.36546/solusi.v20i3.712","url":null,"abstract":"Violence is often carried out by the police during investigations to obtain confessions from suspects. This behavior has become a habit that can be shown from various research results, which is caused by the absence of an investigative supervisory agency, incomplete legal instruments, protection from institutions, and unprofessional attitude from the police. This situation causes the suspect to have no opportunity to fight for his rights and the perpetrators of violence are not touched. Professionalism is related to moral issues that are standardized into a code of ethics, and a violation of the code of ethics indicates that there are moral problems within the police. There needs to be a moral improvement on investigators so that the investigation can take place properly and correctly as expected. In addition, there are several regulations that regulate the police professional code of ethics, Peraturan Kapolri Nomor 14 Tahun 2011 Tentang Kode Etik Profesi Kepolisian Negara Republik Indonesia so that it cannot be applied arbitrarily and can carry out its duties properly in accordance with the police code of ethics.","PeriodicalId":52605,"journal":{"name":"Jurnal Ilmiah Kursor Menuju Solusi Teknologi Informasi","volume":"101S 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2022-09-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"77417748","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":"BENTUK PENYELESAIAN HUKUM WANPRESTASI PADA PERJANJIAN PINJAM MEMINJAM SECARA ONLINE","authors":"Rizayusmanda Rizayusmanda, Budi Aspani","doi":"10.36546/solusi.v20i3.711","DOIUrl":"https://doi.org/10.36546/solusi.v20i3.711","url":null,"abstract":"If there is a dispute or default in the implementation of an online-based lending and borrowing agreement, the legal settlement is based on Article 29 letter e of POJK Number 77/POJK.01/2016 that dispute resolution between the parties can take 2 (two) ways, namely through litigation and non-dispute. -litigation. If the parties choose to resolve the dispute through litigation, then a civil lawsuit is filed to the court concerned, but if the parties choose through non-litigation then the parties can resolve it through mediation, negotiation, or arbitration according to Law Number 30 of 1999 concerning Arbitration and Alternative Dispute Resolution.","PeriodicalId":52605,"journal":{"name":"Jurnal Ilmiah Kursor Menuju Solusi Teknologi Informasi","volume":"31 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2022-09-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"91371539","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}