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Analisis Pengaruh Pengungkapan Environmental, Social, and Governance (ESG), Return on Assets (ROA), dan Enterprise Resource Planning (ERP) Terhadap Penghindaran Pajak
Jurnal Ilmiah Komputerisasi Akuntansi
Vol 18
, No 2
(2025)
This study aims to examine the effect of Environmental, Social, and Governance (ESG) disclosure, Return on Assets (ROA), and Enterprise Resource Planning (ERP) on tax avoidance in energy sector companies listed on the Indonesia Stock Exchange during the 2021–2024 period. This research employs a quantitative approach using secondary data obtained from annual reports and sustainability reports. The sample was selected using a purposive sampling technique, resulting in 112 observations. Multiple li...
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Analisis Pengaruh Total Asset Turnover (TATO) Terhadap Harga Saham PT Baramulti Suksessarana Tbk
Jurnal Ekonomi, Bisnis dan Manajemen (EBISMEN)
Vol 4
, No 4
(2025)
This study aims to analyze the effect of Total Asset Turnover (TATO) on stock prices at PT Baramulti Suksessarana Tbk during the 2014–2023 period. TATO is an activity ratio that measures how efficiently a company utilizes its total assets to generate sales. This research employs a quantitative associative approach using secondary data obtained from the company’s annual financial statements published by the Indonesia Stock Exchange. Data were analyzed using simple linear regression to determine t...
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Pengaruh Penggunaan Member Card Terhadap Kepuasan Pelanggan di Bolly Departement Store Kota Bima
Jurnal Ekonomi, Bisnis dan Manajemen (EBISMEN)
Vol 4
, No 3
(2025)
This study aims to analyze the effect of member card usage on customer satisfaction at Bolly Department Store in Bima City. The research applied a quantitative approach with a survey method, where data were collected through questionnaires from 96 respondents selected using purposive sampling, specifically customers who owned a member card. The research instrument was tested using validity and reliability tests to ensure accuracy and consistency. Data were analyzed using simple linear regression...
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Analisis Kinerja Keuangan Bank Syariah Indonesia Sebelum dan Sesudah Merger
Jurnal Ekonomi, Bisnis dan Manajemen (EBISMEN)
Vol 4
, No 3
(2025)
This study aims to analyze the financial performance differences of Bank Syariah Indonesia before and after the merger based on three key ratios: Financing to Deposit Ratio (FDR), Operational Expenses to Operating Income (BOPO), and Return on Assets (ROA). A comparative quantitative approach was applied using financial statement data from the 2017–2024 period, analyzed with normality tests and paired sample t-tests. The normality test results indicate that all data are normally distributed. The...
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Activity Based Costing (ABC) Di Industri Manufaktur: Tinjauan Literatur Tentang Efisiensi dan Kinerja Di Berbagai Negara
Jurnal Ilmiah Komputerisasi Akuntansi
Vol 18
, No 1
(2025)
This study analyses the application of the Activity-Based Costing (ABC) system in the manufacturing sector with the main objective of improving the efficiency and effectiveness of company operations compared to conventional cost accounting approaches. The ABC method links costs with relevant activities, thus giving a more realistic cost allocation that assists firms in identifying their inefficient costs and improves the quality of managerial decisions. This research applies the SLR approach in...
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Menyingkapi Penerapan PSAK116 Terhadap Rasio Keuangan Berbasis Kemampuan Bayar: Studi Kasus Pada PT Mitra Adiperkasa Tbk
Jurnal Ilmiah Komputerisasi Akuntansi
Vol 18
, No 1
(2025)
The adoption of PSAK 116 changes the accounting treatment of leases by recognising right-of-use assets and lease liabilities, replacing operating lease expenses with depreciation and interest. These changes have a direct impact on ability-to-pay financial ratios such as Debt Service Coverage Ratio (DSCR) and Net Debt to EBITDA. This study analyses the financial statements of PT Mitra Adiperkasa Tbk (MAPA) for 2019-2024 using a descriptive-comparative and simulation approach in case PSAK 116 is n...
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Pengaruh Kualitas Pelayanan dan Customer Relationship Management (CRM) terhadap Keputusan Pembelian Pelanggan Pada CV Mars Global Group
Jurnal Ekonomi, Bisnis dan Manajemen (EBISMEN)
Vol 2
, No 1
(2023)
Keputusan pembelian yaitu berupa tahapan yang dilakukan oleh konsumen sebelum melakukan pembelian suatu produk. Produk yang dicarinya serta mengevaluasi alternatif yang paling menguntungkan. pengambilan keputusan merupakan suatu pendekatan yang sistematis terhadap suatu masalah yang dihadapi. Masalah tersebut menyangkut pengetahuan tentang hakikat dari masalah yang dihadapi. Oleh karena itu pengambilan keputusan oleh konsumen didasari pada perbandingan sebagai referensi, peluang dan manfaat sert...
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Analisa Pengaruh Pandemic Covid 19 Terkait Kinerja Saham Indeks Lq45 Di Indonesia Periode Februari – April 2020
Jurnal Ilmiah Komputerisasi Akuntansi
Vol 15
, No 2
(2022)
This study aims to examine the effect of the Covid 19 pandemic on the performance of LQ45 stocks in Indonesia. The Indonesian Stock Exchange's (IDX) monthly share price of LQ45 is taken into account in this study. Using a quantitative approach, this study compares pre-pandemic and post-pandemic Indonesian COVID 19 epidemic data and hypotheses based on these two sets of data. A causal link comparison study was used to assess the study's validity. According to the results of this study, it can be...
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KOMPARASI EFEK PEMBERLAKUAN PEMBATASAN KEGIATAN MASYARAKAT TERHADAP INDEKS HARGA SAHAM GABUNGAN TAHUN 2021
Jurnal Ilmiah Komputerisasi Akuntansi
Vol 15
, No 2
(2022)
This article analyzes the movement of the Composite Stock Price Index (IHSG) in Indonesia during the Implementation of Restrictions on Community Activities (PPKM) in 2021. PPKM is a government regulation to deal with the Covid-19 pandemic. Before the implementation of PPKM, the government had implemented large-scale social restrictions implemented in several regions in Indonesia. The policy implemented by the government is considered to have an impact on the decline in people's purchasing power,...
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Implementasi Metode COPRAS Dalam Pemilihan Sepeda Motor
Jurnal Elektronika dan Komputer
Vol 15
, No 1
(2022)
Interest in buying a motorcycle is certainly caused by various criteria, from the criteria of brand, model, type, price, engine capacity, transmission, braking, year of manufacture and fuel consumption. Of the many criteria, of course, makes buyers get a variety of choices according to their wishes. However, in practice, there are difficulties in determining the criteria in the selection of motorcycles because many consumers do not understand the criteria for motorcycles. The weight of the asses...
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