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Journal : Eksis: Jurnal Ilmiah Ekonomi dan Bisnis

KAJIAN PAJAK TERHADAP DUA BENTUK BADAN USAHA Anisah, Anisah
Eksis: Jurnal Ilmiah Ekonomi dan Bisnis Vol 7, No 1 (2016): Mei
Publisher : Universitas Batanghari Jambi

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Abstract

 This research intends to reveal the differences between two different kinds of corporation (PT and CV) from the tax imposition aspects. Those are the Income Tax, Land and Building, and Value added tax. The financial report data of the company used to support this research and it comes from one financial report data so that we can see a clear differences in the amount of financial report between PT and CV.From this research, it can be concluded that there will be different imposition of taxation if the type of the corporation is different too. The difference is only at the moment when the company expending money to the owner, that used for salary or dividend. Although the taxation differences only come from the income tax, but those differences can be used as consideration when we want to determine the type of the corporation.Key words : the differences between PT and CV from taxation aspects
PENGARUH RETURN ON EQUITY, LABA PER SAHAM DAN NET PROFIT MARGIN PADA HARGA SAHAM PT. GUDANG GARAM TBK PERIODE 2004-2013 Toha, Suryani; Atikah, Atikah; Anisah, Anisah
Eksis: Jurnal Ilmiah Ekonomi dan Bisnis Vol 5, No 1 (2014): Mei
Publisher : Universitas Batanghari Jambi

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Abstract

The main goal for investors was the companys performance in boosting the stock price, the stock price is an important indicator that must be considered by the companys management and investors to evaluate the success rate or the health of the company in the market capital. The data used are the highlights of finance PT Gudang Garam Tbk 2004-2013. The variables of this research consists of the return on equity (X 1), earnings per share (X 2), and net profit margin (X 3) as the independent variable and the dependent variable as a stock price. The results of this research is the third independent variable influences the stock price significantly to together and partially does not have a significant influence on the price of the stock, it is evident from the results of the R square just 77.2% of the variation stock prices can be explained by variation in Return on Equity, Earnings Per share and Net Profit Margin, while 12.8% the rest is explained by factors outside of research.
PENGARUH CURRENT RATIO DAN DEBT TO EQUITY RATIO TERHADAP LABA PADA PT. ASTRA INTERNATIONAL Tbk SELAMA PERIODE 2006 – 2015 Syekh, Saiyid; Anisah, Anisah
Eksis: Jurnal Ilmiah Ekonomi dan Bisnis Vol 8, No 1 (2017): Mei
Publisher : Universitas Batanghari Jambi

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Abstract

Current Ratio is one of the companys ability to pay its short-term liabilities with its assets. Debt to Equity Ratio is the ability of the company to fulfill all its obligations, indicated by what part of the capital itself used to pay the debt. Profit is an indicator of achievement or performance of a company whose magnitude appears in the financial statements, exactly profit and loss. The objective of this research is to know whether there is influence between Current Ratio and Debt to Equity Ratio and more dominant variable between both variables at PT.Astra International registered in BEI period 2006-2015. PT.Astra International is a multinational company that produces automotive and which is produced from automotive itself that is car, sepedamotor and spare parts and also distribute heavy equipment. Which is headquartered in Jakarta, Indonesia. It is known that F count is 24,646 by comparing F table α = 0,05. And on the t test results can be known to Debt to Equity Ratio has t count of 2.239 while ttable of 2.36 so t count < t table with a significant probability to variable Debt to Equity Ratio of 0.002 smaller than at a significant level of 0.05 can be concluded that the partial Current Ratio effect Significantly and positively to Net Income.Keyword: current ratio, debt to equity ratio
Co-Authors Afriansyah, Hade Aisah, Nuning Akmal Walad Ahkas, Akmal Walad Ali Imron Alkadri, Hanif Alkodri, Ari Amir Andi Ichsan Mahardika, Andi Ichsan ANGGRAINI, RYINI Atikah Atikah Caniago, M.Hafyzh Christera Kuswahyu Indira Darmawijoyo Darmawijoyo Delina, Mutia Denny Asmas, Denny Dwi Gustiono, Dwi Ermita Ermita Etty Soesilowati Fajri Jakfar, Fajri Fridestu, Agung Gustina, Endang Hadiyanto Hadiyanto Halimah, Lili Harfiani, Erna Harfiani, Erna Harfiani, Erna Harizon Harizon Haryanto Haryanto I Komang Astina, I Komang Irika Widiasanti Irmarahayu, Agneta Irsyad, Irsyad Iswahyuni Iswahyuni Japriadi, Yohanes Setiawan Khadijah Khadijah Khairunnisa Khairunnisa Kusman, Yuskal Kuswaya, Kuswaya Kuswaya, Kuswaya Lies Handrijaningsih Makkiyah, Feda Anisah Makkiyah, Feda Anisah Mariono Reksoprodjo, Mariono Meiskha Bahar, Meiskha Melati Suci Mayasari, Melati Suci Miladan, Nur Muhammad Basri Mustika Wati, Mustika Ningrum, Tia Ayu Novianti, Nia Popy Yuliarty, Popy Pradana, Harizki Arie Purnanto, Arif Wiyat Purnanto, Arif Wiyat Qurrotul Aini Rahman, Muhammad Arif Riswandi Riswandi samsul, arif Santoso, Yulianto Saridewi, Mitta Nurfitri Sayuti Sayuti Sihombing, Erikson Siti Rahmawati Soedwiwahjono Soedwiwahjono, Soedwiwahjono Sri Lastuti Sujono Sujono, Sujono Sumarmi Sumarmi Sumarsono, Adi Supardi Supardi Syahbandir, Mahdi Syahril Syahril Syahrizal Syahrizal Syekh, Saiyid Syifa Aulia Luthfiyani, Syifa Aulia Toha, Suryani Tri Wahyuni Sukesi Widyawati Widyawati Yurindra, Yurindra Yuyi Andrika, Yuyi Zahrah, Mas?amatuz Zulkardi Zulkardi