Buletin Ekonomi

ANALISA PERBEDAAN COVID-19 TERHADAP RISK & RETURN SAHAM SEKTOR TRANSPORTASI YANG TERDAFTAR PADA BURSA EFEK INDONESIA PERIODE 2017 - 2021

2023-10-25T07:23:57+00:00

The purpose of this study was to analyze the difference in risk and return in the transportation sector during the Covid-19 pandemic. The research method used was quantitative, namely determining stock prices before Covid-19 and during Covid-19. Systematic and unsystematic risks and market equilibrium models are verified using the CAPM method. This article is expected to increase individual and investor knowledge in predicting profits and losses in investing. The results of the study show that there is no significant difference between stock returns in the transportation sector from 2017 to 2021 before and during the COVID-19 pandemic. The hypothesis is supported by the data, with the paired t test producing significant results sig (2-tailed) > α value of 0.034 > 0.05. The stock returns in the transportation sector were not much different before and after the COVID-19 pandemic. In addition, there was no significant difference between stock risk in the transportation sector from 2017 to 2021 before and during the COVID-19 pandemic. The results of the paired t test with a sig (2-tailed) value > α value of 0.029 > 0.05 are used to support the conclusion that the hypothesis is supported.

Keywords: COVID-19, transportation, stock exchange

PENGARUH UKURAN PERUSAHAAN, UMUR PERUSAHAAN, DAN UKURAN KANTOR AKUNTAN PUBLIK TERHADAP AUDIT DELAY PADA PERUSAHAAN SEKTOR INDUSTRI DASAR DAN KIMIA YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2017 – 2021

2023-10-25T07:38:24+00:00

Abstract

Purpose this research is to find out the impact company sized, company aged and KAP sized on auditorial delays in general industries and chemicals manufacturing companied list on IDX. Period of this research is five years, from 2017 to 2021. This research used secondaries data in form of a series time which covers the variables of company size, companies aged, and also sized of a public account firm using annual data. Data analyst method using is multiple linear regression analyst with descriptive analysis of data including descriptive statistics, classical assumptions including normally test, multicollinearity, heteroscedasticity test, and autocorrelation test then hypothesis tested include F test, t test and coefficient determination test (R2). The following research findings find that audit delay is simultaneously influenced by company size, company age, and the size of the public accounting firm. Furthermore, company size has no partial effect on the length of audits in manufacture company in general and chemical industries list on IDX for period 2017-2021. Company Age partially has a positive and significancy effects on Audit Delay and KAP Sizes partially has a negative and significancy influenced on Audit Delay in manufacture company in general and chemical industries list on Indonesia Stock Exchange for period 2017-2021.

Keywords: Audit Delay, Company Size, Company Age, Public Accounting Firm

PENGARUH PENILAIAN PRESTASI KERJA DAN LOYALITAS KARYAWAN BAGIAN PRODUKSI RIGID BOX TERHADAP PROMOSI JABATAN PADA PT. SATYAMITRA KEMAS LESTARI TBK.

2023-10-26T08:32:19+00:00

This research study is intended to provide information related to the impact of research on performance appraisal and employee loyalty in the Rigid Box Production Section on promotions at PT. Satyamitra Kemas Lestari. Descriptive quantitative methods and data collection techniques, namely questionnaires, are the methods in this research study. A computer application called SPSS with version 24 is a tool for analyzing the data found in this research study. The findings in this research study are the t test (partial) of the Job Performance Assessment variable (X1) for Promotion (Y) with the findings of t count & t table of 17,620 & 1,990, the conclusion is that Ha is rejected and Ho is accepted, the impact of variable X1 on variable Y of the findings of the multiple regression table, the beta column is 0.891 or 8.91%. t test findings (partial) for the variable Employee Loyalty (X2) on Promotion (Y) obtained t count & t table a total of 24,662 & 1,990 the conclusion is that Ha is rejected and Ho is accepted, the impact (X2) on (Y) findings from the multiple regression table, the beta column is 0.939 or 93.9%. Adjust R Square value = 0.879 with exposure to Performance Appraisal (X1) and Employee Loyalty (X2) on Promotion (Y) of 87.9%, the remaining 12.1% is affected by other factors not examined in this research study.

Keywords: Job Performance, Employee Loyalty and Promotion

PENGARUH KUALITAS SISTEM DAN KUALITAS INFORMASI TERHADAP KEPUASAN PENGGUNA SISTEM INFORMASI AKUNTANSI (STUDI KASUS SISTEM IPOS/INTEGRATED POSTAL OPERATIONS SYSTEM PADA PT. POS INDONESIA CABANG KOTA PEMATANGSIANTAR)

2023-10-26T08:39:54+00:00

are unable to keep up with the changing dynamics of the information technology industry must be ready to fall behind their rivals. The issue that needs to be addressed in this study is the connection between system quality and information quality and user satisfaction. This study was carried out at PT. POS Indonesia's City Branch at Pematangsiantar. The goal of this study was to find out how user satisfaction is affected by system and information quality. Purposive sampling was used to collect 35 samples from 57 people in total for this study. Multiple linear regression analysis was used in this study's tests. The study's final findings are as follows: 1) User satisfaction is positively correlated with system quality, suggesting that as system quality improves, so will the number of accounting information system users. 2) The positive impact of information quality on user satisfaction suggests that, if information is of high quality, it will also have a positive impact on user satisfaction. 3) User satisfaction is influenced simultaneously by the quality of the system and the quality of the information. This means that users of the accounting information system will be more satisfied with the IPOS system if the quality of the system and the quality of the information are designed appropriately.

Keywords: Quality, User Satisfaction, and IPO

Pengaruh Transfer Pricing dan Profitabilitas Terhadap Tax Avoidance Studi Kasus Pada Perusahaan Manufaktur Yang Terdaftar di Bursa Efek Indonesia (BEI) Tahun 2014 - 2018

2023-10-26T08:49:01+00:00

The purpose of this study is to find out how the effect of transfer pricing and profitability on tax avoidance. The data used in this study is secondary data with quantitative analysis techniques. The population in this study consisted of 178 manufacturing companies listed on the Indonesia Stock Exchange for a five-year period, from 2014 to 2018. The sample in the study used was purposive sampling. Data processing was carried out using the SPSS version 25 program.

Keywords: Transfer Pricing, Profitability, Tax Avoidance

PENGARUH INSENTIF DAN MOTIVASI KERJA TERHADAP KINERJA PENGEMUDI PT. GRAB BIKE KOTA BEKASI

2023-10-26T08:58:07+00:00

This study aims to investigate the effects of job motivation and incentives on the productivity of Grab Bike drivers in Bekasi City. The decline in the performance of Grab Bike drivers is caused by the provision of incentives that are still very lacking and difficult to obtain. This led drivers to complain that the diamond target for incentives was too high and the incentive income did not match their expectations. The type of research used is quantitative research methods. In order to generate a representative sample that met the researcher's predetermined criteria, non-probability sampling with purposive sampling approach was utilized in this study. The number of samples taken is 150 respondents. This research technique uses primary data obtained from questionnaire data. Then the data analysis was carried out using multiple linear analysis. The results of the study based on the t test showed that there was a positive influence between Incentives and Motivation on the Performance of Grab Bike Drivers. and based on a descriptive analysis of incentives and work motivation, they make a very strong contribution to the performance of Grab Bike drivers. Companies should pay more attention to providing incentives and motivation for drivers considering that incentives and motivation can be used to improve the performance of Grab Bike drivers.

Keywords: Incentives, Work Motivation, Grab Bike Driver Performance

PENGARUH MOTIVASI DAN DISIPLIN KERJA TERHADAP KUALITAS PELAYANAN PEGAWAI PUSKESMAS DI PADURENAN

2023-10-26T09:08:17+00:00

This researched aim to identify and analyze effects of work motivation and discipline on qualities of services for Puskesmas employees in Padurenan. The data source using was primary data which was obtain by distributing questionnaire to 32 people using purposive sampling, and populations in these studies were non-medical employee at Padurenan Public Health Center with a total of 32 respondents. Take as many samples as specified in the population. The independents variable in these studies consist of work motivation and disciplines, while dependent variables is service quality. The analysis used in these studies includes validity tested, reliability tested, classic assumption tested, t tested, F tested, multiple linear regressions analyst, and the coefficients of determination (R2). While secondaries data was obtained through library researched by read book and others data source that are still relate to these researched. Base on results of t-tested researched conduct from result of regression analyst, variable of motivations and work disciplines have a positives and significant effects on qualities of service for Puskesmas employees in Padurenan. The coefficients of determination tested show an R-square values of 86.8%, which mean that the variable service qualities is influence by the independents variable, namely motivations and work disciplines, while remaining 13.2/% is influence by others variable not examine in these studies.

Keywords: motivation, work discipline, service quality.