Jurnal Ekonomi STIEP
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Published By Sekolah Tinggi Ilmu Ekonomi Pontianak

2654-4288, 2528-0449

2021 ◽  
Vol 6 (1) ◽  
pp. 44-51
Author(s):  
Dedi Julianto ◽  
Marjono Marjono ◽  
Aminullah Labangge

This study aims to detect financial statement fraud at PT. Garuda Indonesia in 2017-2019 used the Beneish M Score model and testing whether the Beneish M Score model can detect the occurrence of financial statement fraud at PT. Garuda Indonesia in 2018. The results of this study indicate that PT Garuda Indonesia was classified in the Gray criteria, that can be interpreted as manipulate or not manipule financial statements in 2017 and 2018 and classified in the criteria not manipulate financial statements in 2019. The results of this study also found that the Beneish M Score model could not accurately to detect the manipulation of financial statements at PT. Garuda Indonesia in 2018, because only two ratios are Gross Margin Index (GMI) and Days Sales in Receivable Index (DSRI) which detect manipulation of financial statements, so they are only classified in the gray area criteria


2021 ◽  
Vol 6 (1) ◽  
pp. 37-43
Author(s):  
Sunaryono Sunaryono

This research aims to determine the financial performance of PT Matahari Department Store Tbk before and after the Covid-19 pandemic was started so that it can be observed the increase or decrease after the Covid-19 pandemic was started. The data used are the financial statements of the posted-Pandemi Covid-19 of PT Matahari Department Store Tbk before the covid-19pandemicwas started in the January-December 2019 and after the covid-19 pandemic was started in the January - December 2020 period. Data analysis using Du Pont System Analysis. The results showed an increase in the financial ratios before the covid-19 pandemic started and after the covid-19 pandemic started. This is indicated by the achievement of an increase in the percentage of Return on Investment, Return on Assets, Cash Ratio, Current Ratio, Collection Period, Inventory Turn Over, Total Asset Turn Over, and Total Equity so that the increase can prove that the research hypothesis proposed that after a covid-19 pandemic is proven to experience efficiency and decrease its financial performance.


2021 ◽  
Vol 6 (1) ◽  
pp. 32-36
Author(s):  
Khairunnisa Khairunnisa

Research purposes for knowing role financial and non financial compensations in upgrade work productivity of Pegawai Negeri Sipil on Dinas Sosial Kota Banjarmasin. Component of compensation consists of salary, wage, incentive and fringe benefit. Population in this research amount 35 peoples and sample 20 peoples. Explenation tittle among them, compensation is all income being of money, direct goods or undirect receive of employes are reward or service given to agency. Work productivity is ratio between result achieved with role participation of labour unity of time. Dinas Sosial Kota Banjarmasin is agency of government to manage matter society, as help social to disaster, religion, etc.


2021 ◽  
Vol 6 (1) ◽  
pp. 1-10
Author(s):  
Firanti Hardianti ◽  
Sukma Febrianti

PER is an important ratio in analyzing stocks, research was conducted at PT. Indofood Sukses Makmur Tbk by using two ratios as analysis tools, namely CR and ROE. The author chooses to conduct research at PT. Indofood Sukses Makmur Tbk because it is the largest consumer food company compared to its peers in Indonesia. This research was conducted to see the effect of CR and ROE simultaneously, partially and dominantly on PER using quantitative descriptive methods. The results showed that the data used were normal using the normal probability test plot. If using multiple linear regression test, the CR has a unidirectional relationship, while the ROE is not in the same direction as the PER. The results of hypothesis testing using the F test and t test. The F test states that the CR and ROE have a simultaneous effect and the t test partially affects the PER. To see how much influence the independent variable has on the dependent variable, a determination coefficient test is carried out with the result that the independent variable is quite influential on the dependent variable by 79.5%, and finally the dominant test with the results of ROE which has the most influence on the PER


2021 ◽  
Vol 6 (1) ◽  
pp. 26-31
Author(s):  
Yetty Agustini ◽  
Desi Friani

The studies to be achieved in this research are: (1) To determine the potential of Swallo’s Nest Tax in Kubu Raya Regency. (2) This is to determine the contribution of Swallow’s Nest Tax to Regional Original Revenue in Kubu Raya Regency. The method used in this research is descriptive method. Based on the results of data analysis, several things can be concluded as follows:(1) The potential for Swallow’s Nest Tax in Kubu Raya Regency in 2019 is RP.1,366,120,000.00. When compared with the revenue target set by the Regional Government of Kubu Raya Regency with the potential for Swallow’s Nest Tax revenue in 2019 as a result of the author’s calculations, there is a very large difference of Rp.1,279,120,00.00. (2) The contribution of Swallow’s Nest Tax to Regional Original Revenue in Kubu Raya Regency from 2017 to 2019 is considered very poor.


2021 ◽  
Vol 6 (1) ◽  
pp. 52-57
Author(s):  
Hijrah Wahyudi ◽  
Mardiyati Mardiyati

This research is expected to be useful for stakeholders both theoretically and practically in terms of choosing and implementing a survival strategy in order to save the company, especially in times of crisis. To answer the research questions, qualitative data analysis techniques were used which followed the following three stages: Data analysis, drawing conclusions and verification  and narrative of analysis results. It can be concluded that the defensive strategy undertaken by PT Sarimelati Kencana, Tbk in the face of the Covid-19 pandemic is appropriate, because it is proven that this strategy can still print positive sales, stable cost of goods sold, positive gross profit, still operating profit positive, and stable operating expenses. However, interest and financial expenses that exceed operating profit are the cause of losses for the franchise holder of the Pizza Hut Indonesia restaurant.From this research, it can be suggested for business people in general to consider and pay careful attention to plans or debt decisions. If the business actor is already in debt, then strengthen the intention and determination to immediately pay off these debts. Good products, good product selling prices, effective promotions, strategic selling locations, and increased sales volume will be in vain when business actors are faced with debt interest expenses that exceed operating profit.


2021 ◽  
Vol 6 (1) ◽  
pp. 20-25
Author(s):  
Didi Rahmat

This study aims to see how the financial performance of PT. Bank Rakyat Indonesia (Persero) Tbk. studied from the Financial Distress approach. The data taken is from the period 2017 to 2019 (normal period) and 2020 (the period of the Covid-19 pandemic in Indonesia). Altman Z Score is used as an approach in data analysis by using five indicators, Working capital to total assets (WCTA), Retained earnings to total assets (RETA), Earnings before interest and taxes to total assets (EBITTA), Market Value of equity / Book value of debt (MVEBVD) and Sales / total assets (SATA). From the results of data analysis, it was found that before the Covid-19 pandemic the company was classified as healthy. Changes occurred during the Pandemic the company was in the Gray Area which meant there were financial problems.


2020 ◽  
Vol 5 (2) ◽  
pp. 27-36
Author(s):  
Djupiansyah Ganie

Customers 'interest in owning a house through a KPR, apart from the urge to fulfill their need for a comfortable and nice place to live, is also related to how the KPR is marketed so that it attracts customers' interest. Or in other words, how is the marketing mix strategy implemented to attract buyers to the mortgage offered. The marketing mix includes products, prices, promotions, locations, people, processes and physical evidence.The purpose of this study was to determine the influence of factors including: product, price, promotion, location, people, process and physical evidence on customer interest in KPR at PT BNI TanjungRedeb Branch. The research data comes from a questionnaire distributed to 86 respondents who are KPR BNI Griya customers, using probability sampling method with simple random sampling technique. The analytical tool used is the validity test, reliability test, multiple linear regression, coefficient of determination, t test and F test.The results of this study indicate that the results of the t test on each research variable concluded that partially accepting the hypothesis point 1 and rejecting some of the hypothesis point 1, because it is proven that the location factor has a significant influence, while the product, price, promotion, people, process and Physical evidence does not have a significant effect on customer interest in the KPR PT BNI TanjungRedeb Branch. The results of the F test on all the variables studied conclude that accepting the hypothesis point 2, because it is proven that the factors which include: product, price, promotion, location, people, process and physical evidence together have a significant influence on customer interest in KPR PT BNI TanjungRedeb Branch


2020 ◽  
Vol 5 (2) ◽  
pp. 52-59
Author(s):  
Hermanus Dingun ◽  
Marjono Marjono

This study aims to analyze how the influence of tax awareness and sanctions on the compliance of taxpayers who are civil servants (PNS) in Putussibau Utara district in paying income tax (PPh). The variables and objects of this study were chosen given that PPh is the country's largest source of state revenue, the collection system uses a self assessment system and the status of civil servants as state apparatuses is expected to be an example for the public in making compliant payments and tax reporting. Using multiple linear regression analysis techniques, this study concludes that simultaneous awareness and taxation sanctions have a significant effect on taxpayer compliance, but only partially tax sanction variables have a positive effect on tax compliance. So as to maintain and improve the compliance of PNS taxpayers, it is done by implementing strict taxation sanctions and obliging to attach Tax Returns for civil servants to occupy positions and manage personnel. In addition, it is necessary to disseminate information to PNS that PNS obligation is not only to pay and report taxes from their income as PNS, but for all other income they receive, so that their awareness to pay and report taxes honestly on all their income


2020 ◽  
Vol 5 (2) ◽  
pp. 8-17
Author(s):  
Sunaryono

Villages in Indonesia generally have natural resources that can be one of the potentials that can be developed and can improve the economy of the village community. Lack of human resource capacity in the village makes these various natural resources cannot be managed properly. Because of this the village ministry has made a regulation that requires BUMDes in every village and may get initial funding from the Village Fund which is the transfer of funds from the center directly to the village. And with the presence of BUMDes, it is hoped that it can explore the potential of the village and help encourage economic growth in the village, and as a tool to explore the potential of the village is designed a media called the "Business canvas plan". With this media, it is not only the village potential that can be mapped but also can be used as a media to make a business analysis and assess the business feasibility of a BUMDes business unit. This business canvas plan is described in a paper divided into 9 boxes in the sequence according to Osterwalder as follows: customer segments, value propositions, customer relationships, channels, key resources, key activities, key partners, cost structures, revenue streams. This research uses Literature Research Methods and Community Based Research through In Depth Interview (IDI), and offline / online surveys. And with this research literature study will also carry out the process of collecting data by examining books, documents, journals, and other relevant sources. And from the literature obtained, it can be concluded that the Business canvas plan can be used as a media in exploring the potential of the village as well as a medium to assess the feasibility of BUMDes businesses in managing the village's potential.


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