This study was conducted with the aim to examine the effect of sales growth and profitability ratios on stock prices in real estate/property sector companies that listed in the Indonesia Stock Exchange for the period 2016 to 2020. The independent variable in this study are sales growth and profitability ratio using return on equity measurement, while the dependent variable in this study is stock price. The sampling technique that used in this study is purposive sampling technique where the population of companies in this study are 79 companies and 9 companies that have been selected as samples to be used in accordance with predetermined criteria. Data analysis in this study consisted of descriptive statistic, classic assumption test, multiple linear regression analysis and hypothesis test proceed by SPSS (Statistical Product and Service Solutions) Program Version 28. Based on the results of hypothesis test using t test showed that sales growth and return on equity has not a significant effect on stock price.Based on the result of hypothesis test using f test showed the significant value 0,305 > 0,05 so both of sales growth and return on equity have not a significant effect of stock price.
Analysis of PT ANTAM Tbk's Financial Performance Before and After Covid-19 is the title of this study. By comparing the financial ratios of the current ratio, quick ratio, debt to total assets, debt to total equity, net profit margin, return on assets, and total asset turnover, this study seeks to determine the financial ratios of PT ANTAM Tbk before and after COVID-19. The descriptive research method with a comparative study approach was used in this study. The financial statements of PT ANTAM Tbk before and after COVID-19 make up the study's population. Due to the sampling strategy, whereas the sample was taken using the purposive sampling method . The results of the study indicate that the present ratio will be around 144.81% in 2019. The quick ratio is around 1%. Debt to equity is 0.66%, debt to total assets is 0.40%. Return on assets is 6.4%. The net profit margin was 5.92%, while the overall asset turnover was 108%. The current ratio was approximately 121.14% in 2020. The quick ratio is around 1.23%. Debt to total equity is 0.66%. Debt to total assets is 40%. Return on assets was 0.036%. Net profit margin was 0.04%. Total asset turnover is 0.86%.
Aplikasi komputer akuntansi MYOB merupakan sebuah aplikasi akuntansi yang dirancang untuk memudahkan penyajian laporan keuangan suatu perusahaan. Komputerisasi akuntansi dengan MYOB accounting merupakan salah satu mata keterampilan yang harus dimiliki oleh siswa dan siswi di seluruh SMK di Indonesia khususnya jurusan akuntansi. Bahkan saat ini, Ujian Kompetensi Keahlian tingkat SMK menggunakan soal akuntansi yang harus diselesaikan dengan menggunakan aplikasi MYOB. Pengabdian ini dilakukan di Sekolah Menengah Kejuruan (SMK) Real Informatika yang beralamat di Komplek Prima Sejati Blok A No.5-9 Baloi Permai, Batam Kota Jl. Pelayaran Pembangunan Kota Batam Kepulauan Riau yang bertujuan untuk memberikan pelatihan kepada siswa jurusan akuntansi khususnya kelas XII mengenai aplikasi komputer akuntansi dengan menggunakan MYOB dalam rangka untuk meningkatkan kompetensi siswa dan siswi. Pelatihan yang diberikan menggunakan metode ceramah dan diskusi untuk menyelesaikan soal terkait dengan aplikasi MYOB. Kegiatan pengabdian ini dilaksanakan dengan cara memberikan materi pengenalan aplikasi MYOB dalam akuntansi dan penerapan dari aplikasi tersebut. Dengan telah dilaksanakan pembinaan ini diharapkan berdampak positif dan bermanfaat bagi pihak sekolah, khususnya bagi siswa jurusan akuntansi kelas XII SMK Real Informatika sehingga nantinya siswa SMK mampu mengerjakan soal UKK.
This service aims to provide online learning guidance during the COVID-19 pandemic which was carried out at the Permata Harapan Vocational School in Batam. This training was carried out for 4 meetings using the zoom application. Community service activities in the form of educational development for Permata Harapan Vocational High School students can provide benefits by applying the methods of implementing training activities, discussions and questions and answers. This service was attended by Mr. Miftahul Ilmi and Mrs. Lolita as teachers at Permata Harapan school and also attended by 20 students. The results obtained from this activity are: the ability of students to the digital world increases, especially for the applications used and the available tools. Students also feel they have a high curiosity to understand the applications used and are interested in the menus offered. The ability to adapt to the online learning system is very necessary for current conditions, where the presenter also conveys motivation to students to continue to be able to follow the lesson well.
Pajak merupakan penerimaan terbesar yang berkontribusi lebih dari 70% dalam mendukung penyelenggaraan pembangunan bagi Indonesia. Namun, persentase pencapaian realisasi pajak tidak mencapai target yang ditetapkan setiap tahunnya. Penelitian ini dilaksanakan untuk menganalisis faktor-faktor yang berpengaruh terhadap tingkat kepatuhan wajib pajak dengan memanfaatkan kesadaran wajib pajak, sosialisasi perpajakan dan tarif pajak sebagai variabel independen. Populasi dalam riset ini adalah WPOP yang tercatat di KPP Pratama Batam Selatan sebanyak 352.233 orang. Sampel dalam riset ini ditetapkan sebesar 100 responden (perhitungan rumus slovin). Teknik penyamplingan yaitu Non-Probability Sampling dengan metode Purposive Sampling. Pengumpulan data dilaksanakan dengan penyebaran kuesioner, data diukur dengan skala likert kemudian diolah menggunakan program SPSS 26. Analisis data yang dimanfaatkan adalah uji statistik deskriptif, uji kualitas data, uji asumsi klasik, analisis regresi linear berganda, uji hipotesis dan uji koefisien determinasi. Hasil penelitian menunjukkan bahwa kesadaran wajib pajak (X1) berpengaruh signifikan terhadap tingkat kepatuhan wajib pajak dengan nilai signifikansi 0,004 < 0,05. Sosialisasi perpajakan (X2) berpengaruh signifikan terhadap tingkat kepatuhan wajib pajak dengan nilai signifikansi 0,044 < 0,05. Serta, tarif pajak (X3) berpengaruh signifikan terhadap tingkat kepatuhan wajib pajak dengan nilai signifikansi 0,001 < 0,05. Kesadaran wajib pajak, sosialisasi perpajakan dan tarif pajak secara simultan berpengaruh terhadap tingkat kepatuhan wajib pajak
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