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All Journal E-Jurnal Ekonomi dan Bisnis Universitas Udayana Akuntabel : Jurnal Ekonomi dan Keuangan Journal of Economic, Bussines and Accounting (COSTING) JMM (Jurnal Masyarakat Mandiri) JRB-Jurnal Riset Bisnis Owner : Riset dan Jurnal Akuntansi JURNAL PENDIDIKAN TAMBUSAI EQIEN - JURNAL EKONOMI DAN BISNIS Competitive Jurnal Akuntansi dan Keuangan ACCOUNTHIK : Journal of Accounting and Finance Jurnal Ilmiah Wahana Pendidikan PERMANA : Jurnal Perpajakan, Manajemen, dan Akuntansi Sanskara Ekonomi dan Kewirausahaan Innovative: Journal Of Social Science Research

Suhono Suhono

Akuntansi, Universitas Singaperbangsa Karawang

Author-ID : 3428695

Religion Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Law, Crime, Criminology & Criminal Justice Public Health Social Sciences Other

Published : 23 Documents Claim Missing Document

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PENGARUH PROFITABILITAS DAN LEVERAGE TERHADAP AGRESIVITAS PAJAK Pajar Sidik; Suhono Suhono
E-Jurnal Ekonomi dan Bisnis Universitas Udayana VOLUME.09.NO.11.TAHUN 2020
Publisher : Fakultas Ekonomi dan Bisnis Universitas Udayana

This study aims to determine the effect of profitability on tax aggressiveness, the effect of leverage on tax aggressiveness, and the effect of profitability and leverage on tax aggressiveness. The government can also use tax revenue to build and improve public infrastructure so as to improve people's welfare. Therefore, the government always tries to increase the tax target from year to year through various policies. Tax revenue plays an important role in supporting government operations, because the size of the tax revenue will determine the amount of the APBN. 100 samples were taken from 2015 to 2019 with annual data on ROA, Leverage and Tax Aggressiveness. The statistical method used in this research is multiple regression analysis, classical assumption test, descriptive statistical analysis, determination analysis and hypothesis testing. From the results of this study it is known that profitability has a negative effect on tax aggressiveness. Leverage has no effect on tax aggressiveness. Profitability and Leverage have an effect on Tax Aggressiveness.

PENGARUH KUALITAS PELAYANAN FISKUS DAN SANKSI PERPAJAKAN TERHADAP KEPATUHAN WAJIB PAJAK ORANG PRIBADI DI KPP PRATAMA KARAWANG UTARA Yunita Susanti; Suhono Suhono
E-Jurnal Ekonomi dan Bisnis Universitas Udayana VOLUME.09.NO.11.TAHUN 2020
Publisher : Fakultas Ekonomi dan Bisnis Universitas Udayana

This study aims to determine the effect of the quality of tax services and tax sanctions on individual taxpayer compliance at KPP Pratama Karawang Utara. Hypothesis testing in this study was conducted using Multiple Linear Regression Analysis. This research was conducted at KPP Pratama Karawang Utara. The study population was 273,322 individual taxpayers. The sampling technique used was purposive sampling, the determination of the number of samples was carried out using the Slovin formula, in order to obtain the number of respondents as many as 100 individual taxpayers. The results of the research partially and simultaneously show that the Quality of Fiscal Service and Tax Sanctions have a positive and significant effect on Individual Taxpayer Compliance. Keywords: Fiscus Service Quality; Tax Sanction; Taxpayer Compliance

Pengaruh Pengungkapan Laporan Keberlanjutan Terhadap Harga Saham (Studi Empiris pada Perusahaan yang Menerbitkan Laporan Keberlanjutan dan Terdaftar di Bursa Efek Indonesia Tahun 2012 – 2014) Arif Rakhman; Heikal Muhammad Zakaria; Suhono Suhono
Accounthink Vol 4 No 1 (2019)
Publisher : UNSIKA (Universitas Singaperbangsa Karawang)

The purpose of this research is to prove if any effect of Sustainability report on stock price. Sustainability report disclosure by the company is still rare because there is no standard assessment and also the company still considers this sustainability report is not very important for investors. Sustainability report assessment according to Global Reporting Initiative (GRI). The effect of Sustainability report disclosure measured by the total CSR disclosure score of each dimension based on GRI guideline in company’s annual reports . Hypothesis testing was performed using a regression model with a sample of 15 companies listed on the BEI consistently issuing sustainability reports using GRI guidelines during 2012-2014. The results of the research give empirical evidence that sustainabilty report disclosure have positive and significant effect on price. This study is useful for companies to know the benefits of issuing sustainability reports and also for investors to find out whether the shares of the companies issuing the sustainability report are worth or not.

ANALISIS KELAYAKAN USAHA PETERNAKAN AYAM PROBIOTIK PADA PT. GUNUNG MAS Ina Ratnasari; Suhono Suhono; Evi Selvi
Eqien - Jurnal Ekonomi dan Bisnis Vol 5 No 1 (2018): JURNAL EKONOMI DAN BISNIS “E-QIEN”
Publisher : Sekolah Tinggi Ilmu Ekonomi Dr Kh Ez Mutaqien

The business opportunity of probiotic chicken business is very large because currently there are still few breeders who do breeding probiotic chicken while the demand for chicken probiotics along with awareness of people who are increasing in choosing healthy and low cholesterol food products. PT. Gunung Mas plans to expand its business by increasing the probiotic chicken breeding business sector. Before running the plan, PT. Gunung Mas conducted a business feasibility study to be able to decide whether the probiotic chicken breeding business plan is feasible or not to be implemented. Based on the results of research on non-financial aspects of market aspects, marketing aspects, technical aspects and technology, aspects of management and human resources and environmental aspects, probiotic chicken breeding business feasible to be implemented. While the financial aspects of the payback period, net present value, profitability index and internal rate of return, probiotic chicken breeding business feasible to be implemented Keywords : Feasibility studies, probiotic chicken breeding, non financial aspect, financial aspect

Analysis of the Relationship Between Consumer-Based Brand Equity, Experiential Marketing, Customer Satisfaction, and Customer Loyalty at Starbucks Coffee in Karawang Suhono; Ratih Hurriyati; Mokh Adieb Sultan
JRB-Jurnal Riset Bisnis Vol 4 No 1 (2020): Oktober
Publisher : Fakultas Ekonomi Dan Bisnis Universitas Pancasila

Show Abstract | Download Original | Original Source | Check in Google Scholar

This study aims to analyze the relationship between consumer-based brand equity, experiential marketing, customer satisfaction, and customer loyalty at Starbucks Coffee in Karawang. One of the marketing approaches to support the creation of customer loyalty is to market products using experiential marketing. By integrating the elements of emotion, logic, and general thought processes, a relationship with customers can be built which can not only increase customer satisfaction but also foster customer loyalty. The number of samples studied was 110 respondents via the internet, customers who had visited Starbucks Coffee in Karawang using non-probability sampling. The analytical tool used descriptive analysis and multiple regression methods. The results showed that the dimensions of consumer-based brand equity, namely physical quality, ideal self-congruence, and lifestyle congruence are factors that have a positive effect on customer satisfaction. However, staff behavior does not affect customer satisfaction. The experiential marketing dimension consisting of feelings, thoughts, and actions also has a positive relationship with customer satisfaction, although feelings do not affect customer satisfaction. In the evaluation of customer satisfaction, it is proven that customer satisfaction has a significant effect. This shows that the higher the customer satisfaction, the higher the loyalty of the Starbucks Coffee Karawang outlet customers

PENGARUH EARNING PER SHARE, DEBT TO EQUITY RATIO DAN RETURN ON EQUITY TERHADAP RETURN SAHAM Winda Larasati; Suhono Suhono
COMPETITIVE Vol 6, No 1 (2022): Competitive Jurnal Akuntansi dan Keuangan
Publisher : Universitas Muhammadiyah Tangerang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31000/competitive.v6i1.4362

Penelitian ini bertujuan untuk mengetahui pengaruh EPS, DER, dan ROE terhadap return saham. Sampel dalam penelitian ini adalah 8 perusahaan makanan dan minuman yang memenuhi kriteria. Metode penelitian ini adalah penelitian kuantitatif. Data yang digunakan dalam penelitian ini adalah data sekunder. Hasil penelitian ini dapat disimpulkan bahwa variabel eps tidak berpengaruh terhadap return saham, variabel DER tidak berpengaruh terhadap return saham dan variabel ROE tidak berpengaruh terhadap return saham. Secara simultan EPS, DER, dan ROE tidak berpengaruh terhadap return saham.

Pengaruh RGEC (Risk Profile, Good Corporate Governance Earning, Capital) terhadap Financel Distress Fikri Hakim Ermar; Suhono Suhono
Owner : Riset dan Jurnal Akuntansi Vol. 5 No. 1 (2021): Article Research Februari 2021
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/owner.v5i1.320

This study aims to determine the effect of RGEC (Risk Profile, Good Corporate Governance, Earnings and Capital) on Financial Distress in banks listed on The Indonesia Stock Exchange (IDX) for the period of 2016-2019. The sample data used is the result of the purposive sampling technique and the samples declared worthy to be utilized are 21 banks. During the study conducted, the method was adopted which is a method of logistic regression analysis using SPSS 25 program aid. The results of the research show that the variables that are known can affect the Financial Distress is Return On Asset affect negatively and significantly. Meanwhile, variables that do not affect Financial Distress are Non-Performing Loan (NPL), Loan to Deposit Ratio, Good Corporate Governance, and Capital Adequacy Ratio. Simultaneously Non Performing Loans, Loan to Deposit Ratio, Good Corporate Governance, Return on Assets and Capital Adequacy Ratio have a significant effect on Financial Distress.

Pengaruh Net Profit Margin (NPM) Dan Earning Per Share (EPS) Terhadap Harga Saham Frieska Septiany; Suhono Suhono
Journal of Economic, Bussines and Accounting (COSTING) Vol 5 No 1 (2021): COSTING : Journal of Economic, Bussines and Accounting
Publisher : Institut Penelitian Matematika, Komputer, Keperawatan, Pendidikan dan Ekonomi (IPM2KPE)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31539/costing.v5i1.2088

This study aimed to analyze the effect of Net Profit Margin (NPM) and Earning per share (EPS) on stock prices either partially or simultaneously in the Ceramic, Porcelain and Glass Sub-Sector Listed on the Indonesia Stock Exchange for the 2012-2018 period. The research method used is a quantitative method with a descriptive and verification approach. The data analysis method used is statistical analysis using SPSS software. The independent variables used in this study are Net Profit Margin (NPM) and Earnings per share (EPS). While the dependent variable used in the study is the stock price. The results showed, the results of multiple linear regression analysis, namely, Y = 163.323 +(-0.033) + 0.149 + e. The results of the T test showed that the Net Profit Margin has a value of tcount> t table that is 0.646> 0.05, and Earnings per share has a value of tcount> t table that is 7.616> 2.042. Simultaneously, the variables of Net Profit Margin (NPM) and Earning per share (EPS) have a significant effect on stock prices. While partially there is a significant effect of Net Profit Margin (NPM) and Earnings per share (EPS) on Stock Prices in the Ceramic, Porcelain and Glass Sub-Sector Listed on the Indonesia Stock Exchange. Keywords: Net Profit Margin, Earnings Per Share, Share Price

Pengaruh Return On Assets (ROA), Leverage Dan Ukuran Perusahaan Terhadap Tax Avoidance Sekar Utami; Suhono Suhono
Journal of Economic, Bussines and Accounting (COSTING) Vol 5 No 1 (2021): COSTING : Journal of Economic, Bussines and Accounting
Publisher : Institut Penelitian Matematika, Komputer, Keperawatan, Pendidikan dan Ekonomi (IPM2KPE)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31539/costing.v5i1.2372

This study aims to see the effect of Return On Assets (ROA), Leverage, and Company Size on Tax Avoidance in automative sub-sector manufacturing companies listed on the Indonesia Stock Exchange from 2012-2018. The population in this study uses 15 sub-manufacturing companies. Automotive sector listed on the Indonesia Stock Exchange. The sample selection technique used in this research is purposive sampling method, and obtained 8 sub-automotive manufacturing companies that meet the requirements as the research sample. The data analysis technique used in this study is multiple linear regression analysis. The results of this study indicate that of the 3 variables tested, 2 were proven to effect tax avoidance, namely the variable ROA, company size. Meanwhile the leverage variable has no effect on tax avoidance. Keywords: Tax Avoidance, Return on Assets, Leverage, Company Size.

Pengaruh ROA Dan Ukuran Perusahaan Terhadap Audit Delay Pada Perusahaan Manufaktur Subsektor Industri Makanan Dan Minuman Yang Terdaftar Di Bursa Efek Indonesia (BEI) Fika Hidayah Najah; Suhono Suhono
Journal of Economic, Bussines and Accounting (COSTING) Vol 5 No 1 (2021): COSTING : Journal of Economic, Bussines and Accounting
Publisher : Institut Penelitian Matematika, Komputer, Keperawatan, Pendidikan dan Ekonomi (IPM2KPE)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31539/costing.v5i1.2593

This study aims to analyze the effect of Return On Asset (ROA) and Company Size on Audit Delay partially and simultaneously in the Food and Beverage Industry Sub-Sector listed on the Indonesia Stock Exchange (BEI) 2014-2018. The independent variables used in this study are Return On Assets (ROA) and Company Size. Editing the dependent variable used in this study is Audit Delay. Sampling was done by purposive sampling and get 14 companies that become samples with 70 observational data. The research method used is a quantitative method with a descriptive approach. The data analysis method used is statistical analysis using SPSS software. The results showed partially Return On Asset (ROA) has an effect on Audit Delay. And company size has no effect on audit delay partially. While the results of the study show that sig F is 0.000 <0.05, which means that Return On Assets (ROA) and Company Size have a significant effect on Audit Delay simultaneously. Keywords: Return On Assets, Company Size, Audit Delay

Co-Authors Adhi Rizal Ajeng Eka Putri Arif Rakhman Aviska Nuravianti Dailibas Dailibas Deri Teguh Santoso Endang Mahpudin Endang Mahpudin Eva Maria Sulastri Evi Selvi Fatimah Khilaliyah Azzahrha Fika Hidayah Najah Fikri Hakim Ermar Fina Fadhila Achka Frieska Septiany Hari Sulistiyo Heikal M. Zakaria Ina Ratnasari Madjidainun Rahma Mokh Adieb Sultan Nahruddien Akbar M Nahruddien Akbar M Nana Diana Pajar Sidik Putri Faraz Oktavi Yanti R Nasution Rani Rodiah Rahmalia Rara Citranuari Diti Ratih Hurriyati Reminta Lumban Batu Rhaka Rohmat Rianita Puspa Sari Sekar Utami Shoffia Salsabila Siti Hajar Talia Laitanii Paratika Ulfa Rahmawati Winda Larasati Yunita Susanti

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