Proceedings Of The International Seminar

THE DIGITAL ECONOMY ERA: THE APPLICATION OF E-COMMERCE TAXES IN ASEAN COUNTRIES

Salamatunnajan Binti Besah — 2020-04-20

Overview of digital economy, e-commerce in malaysia, taxation: what happen in Malaysia, taxation: what happen in asean, conclusion. The various governments across the Southeast Asian region face their own, individual challenges and have their ideas on how the E-Commerce taxation system should be implemented, on a localised level. Between now and 2020, Internet platforms and operators have little influence on the new
tax policies but it’s the customers and the shift in their behaviour that will be largely impacted. Given the rate of growth of E-Commerce, the potential revenue loss would be very significant if left unaddressed. Tax jurisdictions have to find the right balance to amend its tax laws to ensure the digital economy transactions are taxed.

EFFECT AND CONSTRAINTS OF APPLICATION OF E-COMMERCE TAXES

Carlos Eduardo Protto — 2020-04-20

This study aims to determine the effect of the application of e-commerce tax in Thailand, supporting factors of the application of Tax on e-commerce transactions in the territory of Thailand, as well as any obstacles experienced in implementing the Tax on e-commerce transactions. This research method is done by observation and documentation. The method of data analysis in this study uses descriptive methods so that in collecting data the authors make the method of observation and documentation, which then the results will be described according to what it is when collecting data. The results of this study prove that taxation on e-commerce transactions is mandatory for online merchants, given that tax regulations are clear and the country's highest income is derived from the taxation sector. However, the e-commerce business actors
have not been maximized, the socialization has not been carried out thoroughly and e-commerce transactions that are difficult to detect are forms of business that have their own problems, namely the difficulty of the government to establish clear and fair tax regulations.

IMPLEMENTATION OF E-COMMERCE TAX

Mohaimin — 2020-04-20

E-commerce poses a challenge to establishing a viable tax system. The Brunei Darussalam Directorate General of Taxes have yet to establish a viable data collection system on the number of active e-commerce business persons and how much they earn annually. The main question to be discussed here is how tax income regulation in Indonesia responds to e-commerce activities, taking into consideration the existing selfassessment system? The author shall attempt to answer this question by using a juridical normative approach. This research leads to one recommendation, i.e. to improve government revenue from e-commerce tax in Brunai Darussalam a rule should be established obligating e-commerce actors to obtain a certificate of reliability (trust mark). This will improve government and public monitoring capability

HOW DO ASEAN COUNTRIES TAX THE DIGITAL ECONOMY

Arnaldo Purba — 2020-04-20

A concise and factual abstract is required (maximum length 200 words). The abstract should state briefly the purpose of the research, the principal results and major conclusions. An abstract is often presented separate from the article, so it must be able to stand alone. References should therefore be avoided, but if essential, they must be cited in full, without reference to the reference list. Non-standard or uncommon abbreviations should be avoided, but if essential they must be defined at their first mention in the abstract itself. Abstract in italics, spacing 1, size 11, Font Book Antiqua also include keywords. The number of words for the abstract is min. 150-200 words, which contain the problem, objectives, methods and results. While keyword maximum five words that reflect the content of the manuscript. Immediately after the abstract, provide a maximum of five keywords, avoiding general and plural terms and multiple concepts (avoid, for example, 'and', 'of'). Be sparing with abbreviations: only abbreviations firmly established in the field may be eligible. These keywords will be used for indexing purposes.

E-COMMERCE UTILIZATION IN TAX RECEIPTS

Desi Triana Munthe — 2020-04-21

Indonesia's tax revenue in 2012 is still under the budget. The increase of the number of taxpayers each year is still not able to cover the deficit. E-commerce, in which the amounts are increasing each year, can be one right solution to resolve the issue. One of the factors that could affect e-commerce is Indonesia internet user which also increases every year. Unfortunately, Directorate General of Taxes still has not decided the perfect regulations for ecommerce transaction in Indonesia. Indonesia needs to define which transactions should be taxed. This research aims to know the potential tax revenue from e-commerce transaction in Indonesia.

TAXATION POLICY ON E-COMMERCE TRANSACTIONS

Destari Nurlaila Damanik — 2020-04-21

Nowadays more and more economic activities are carried out with internet media. Electronic commerce with internet media, or better known as e-commerce. One of the potentials in taxation is taxation on e-commerce transactions, the potential for tax revenue for e-commerce transactions is very large. Many obstacles occur in tax collection on e-commerce transactions, this is a challenge for the Directorate General of Taxes in determining their tax policies. The purpose of this study is to uncover the policy of compliance with e-commerce transaction taxation. The method used in this study is a qualitative research method that is collecting data using literature studies. The results of the study found that there are several conditions where e-commerce transactions will be difficult to tax. So that the Directorate General of Taxes applies the Directorate General of Tax Circular No. SE-662 / PJ / 2013 concerning Affirmation of Tax Provisions for E-Commerce Transactions as a policy to optimize state revenue on Income Tax (PPh) and Value Added Tax (VAT) on e-transactions commerce.

POTENTIAL FOR E-COMMERCE TAX RECEPTION ONLINE BUSINESSES IN INDONESIA

Miftha Rizkina — 2020-04-21

The imposition of Value Added Tax on developing online businesses in Indonesia must indeed receive more attention from the government. This is due to the large tax potential of the online business. The regulation of taxation in Indonesia has not yet specifically regulated the issue due to the pros and cons of this so that there is a norm of emptiness. The purpose of writing this scientific journal is to find out how the potential of state revenue through the imposition of Value Added Tax on online businesses in Indonesia. The research method used in this research is to use descriptive qualitative methods. The type of data in this study is qualitative data, where the data is presented in the form of words that contain meaning in the form of
data processed through interviews and an explanation of tax e-commerce for online businesses. Data collection is done by interview method. The results of research conducted with the interview method show that the potential for E-Commerce tax revenue for online businesses in Indonesia is very large, there are inhibiting factors in the imposition of E-Commerce Tax on online business actors, namely online businesses that are taxpayers and the government. In this case the government is expected to make rules that specifically regulate it so that online businesses that are taxpayers can fulfill their tax obligations by becoming a Taxpayer Entrepreneur so that they can properly utilize the potential of tax revenue.

CONTRIBUTIONS OF E-COMMERCE SERVICE OF TRANSPORTATION ONLINE FOR TAXES IN INDONESIA

Rindi Andika — 2020-04-21

This research aims to know the contribution of E-commerce services from online transportation to tax revenues in Indonesia. Data used is the data of the Internet Service Provider Association of Indonesia (APJII), circular letter of the Director general of taxation number S-429/PJ. 22/1998 dated 24 December 1998 and income tax Law Article 4 paragraph (1). The data analysis method used in this research is a quality descriptive analysis. The results of the research are with the growing trade transactions of goods and/or services through electronic systems or e-commerce, Governments, especially the Directorate General of Taxation assessing the need to provide special affirmations related obligations Deduction and/or withholding income tax on e-commerce transactions as confirmed in the circular letter of the Director general of taxation number SE-62/PJ/2013 on the affirmation of taxation provisions for E-Commerce transactions so that in 2015 the Directorate General of Taxation issued a circular letter of number SE-06/PJ/2015 on withholding and/or income tax on E-Commerce transactions. The purpose of the circular letter is for the implementation of the withholding and/or income tax deduction for e-commerce transactions can run properly and there is uniformity in the implementation.

PAYMENTS SYSTEM AT E-COMMERCE AND INCOME TAX IN INDONESIA

Noni Ardian — 2020-04-21

This research aims to determine e-commerce and tax payment methods in Indonesia. Data used is data of Internet Service Provider Association of Indonesia APJII), http://www.pajak.go.id and laws discussing related tax regulations on E-commerce. The research methods used in this writing use qualitative research methods. Data disposal using the study of literature and the type of data used is secondary data in the form of taxation regulations in force in Indonesia. The research results are the tax excavation on e-commerce transactions aimed at implementing justice for all taxpayers both conventional and e-commerce. Because the taxpayer's tax obligations are essentially conventional business or e-commerce is no different. Failure to collect taxes from e-commerce transactions will result in the unenforceability of the principle of justice in law enforcement, resulting in an imbalance in competition between entrepreneurs due to the uneven tax burden among Tax, and the acceptance of the State from the tax that is not maximally.

FINANCIAL PERFORMANCE ANALYSIS OF ONLINE CREDIT E-COMMERCE ON TAX REVENUES IN INDONESIA

Maya Macia Sari — 2020-04-21

The research aims to determine the financial performance of online credit companies for tax revenues in Indonesia. The data used is the data of registered Financial Technology (Fintech) and not registered in Otoritas Jasa Keuangan (OJK). The data analysis method used in this research is a quantitative descriptive analysis. The results of the research are the development of Financial Technology is impressive and impact on the company's cash increase. The number of interests of customers chose the company and made increased tax revenue in Indonesia, but the Financial Services Authority or OJK must be firmly in the handling of Financial Technology (Fintech) companies that are not registered for Customer trust in the future.

EASE OF ONLINE LOANS AND CORPORATE INCOME TAX, IT WOULD BE INCREASING THE INDONESIAN ECONOMIC?

Dewi Mahrani Rangkuty — 2020-04-21

The 4.0 Industrial revolution has created innovations in the field of payment systems and digital-based online loans/credit in fulfilling the economic needs of Indonesian society such as on application smartphone innovation. It is called the Financial Technology (Fintech) companies amounting to 127 companies with business license status and registered as of August 07, 2019 at the Otoritas Jasa Keuangan (OJK). This Fintech company focuses on payment systems and loans/credits online. This facility is very helpful to Indonesian people in fulfilling the daily economic needs. Fintech companies benefit from its operational activities. Therefore, this is related to the corporate income tax, a Fintech company is obliged to report its operation and pay the corporate income tax of each country set period. Fintech has contributed to the country. The income tax by Fintech adds the State treasury and supports the addition of capital in the domestic infrastructure development of the government expenditure/spending post. The tax of Fintech can support Indonesia's infrastructure development and could be built has a multiplier effect such as the use of full resources, investors will be coming also foreign exchange reserves to the country so that it has an impact on increasing economic growth and welfare of the people in Indonesia.

VALUE ADDED TAX ON E-COMMERCE TRANSACTIONS

Nancy Mayriski Siregar — 2020-04-21

This study aimed to analyze the treatment of Value Added Tax on e-commerce transactions. The Data is obtained from an online buying and selling transactions of one of the online fashion retail stores with brand A. The results of this study was that there was an obligation to pay Value Added Tax on e-commerce transactions, Because basically an e-commerce transaction is not different from conventional transaction there is only Distinguishing trade mechanism. So there are Necessary adjustments to Several parties and co-operation together to implement the Value Added Tax.

THE EFFECT OF EFFECTIVENESS OF USE E-COMMERCE ON IMPROVING BUSINESS MOTIVATION

Dito Aditia Darma Nasution — 2020-04-21

This study aims to obtain a description of the motivation between the group of respondents who already have an e-commerce account with who has not been as well as respondents who have experience of transacting with the inexperience in e-commerce and also the motivation of e-commerce use between the average data of respondents who own their own business/family or unemployed. This research was conducted at SMK Bina Jaya Palembang. Data collection method used in this research is survey method with spread questioner. Population in this research is class XI student of marketing department which have active student status. The data used in this study is the primary data obtained by spreading the questionnaire directly to 20 respondents. Data analysis used to compare between mean and different test. The results of this study showed significant level of 0.05 obtained first there is a real difference between the motivation of students who use e- commerce in entrepreneurship between groups of respondents who already have an e-commerce account with who has not as well as respondents who have experience of transacting with the inexperience in e-commerce.

ANALYSIS OF EASY USE EASY PERCEPTIONS, EFFECTIVE PERCEPTIONS AND E-SYSTEM EFFICIENCY PERCEPTIONS TAXATION ADMINISTRATION IN OFFICE MADYA MEDAN TAX SERVICE

Yunita Sari Rioni — 2020-04-21

This research aims to find out the usability perception, effectiveness perception, and efficiency perception on e-system taxation administration. This research was conducted at Tax Service Office (KKP) Madya Medan. The type of this research is descriptive. The data were collected by doing the survey and distributing questionnaires. Convenience Sampling was used as the sampling technique. The data analysis technique is attitude scale. The result of this research shows that according to corporate taxpayers, the usability perception is very easy, effectiveness perception is very effective, and effeciency perception is very efficient.

STRENGTHENING E-COMMERCE TAXES USING BILINGUAL FOR FOREIGN COMMUNITIES IN INCREASING INDONESIAN TAX REVENUE

Rusyda Nazhirah Yunus — 2020-04-21

The rules regarding tax collection for e-commerce actors had become a hot topic of discussion among the players. One of the concerns is that the tax that the government will apply to online businesses will burden the players later. The perpetrators of e-commerce are not only from among Indonesians but from outside communities both Chinese citizens living in Indonesia and other foreigners. Therefore, regulations and
discourse through written media are needed to regulate such matters so that the foreign community knows and can apply them in their efforts. The purpose of this study is to provide foreign citizens with a strengthening regarding e-commerce tax rules in Indonesia. This research uses quantitative research which will be described in the results and discussion. Data collection is carried out by conducting interviews and questionnaires to foreigners about their knowledge of e-commerce taxation, especially e-commerce actors. The results of this study indicate that many foreign people do not know about e-commerce regulations. So that regulations are needed by using several languages to facilitate foreigners in understanding it.

INCOME TAX ANALYSIS OF E-COMMERCE TRANSACTIONS IN INDONESIA

Nina Andriany Nasution — 2020-04-21

Tax on online transactions is one of the expansion of tax revenue which presents challenges for the taxation system in Indonesia. Basically, taxpayer obligations for conventional businesses and online businesses (e-commerce) are no different. In Indonesia, people like to make buying and selling online. This research uses a normative and empirical approach that is applied by conducting library studies and field studies through data collection from interviews that will be conducted for ecommerce players in Indonesia, Tax Practitioners of the Tax Service Office (KPP) in Indonesia and academics who master taxation. The results of interviews with ecommerce actors obtain information that most e-commerce actors do not agree with the imposition of tax collection on transactions on e-commerce transactions. The head of the extensification and extension department at the Tax Service Office (KPP) revealed that the potential for online business transactions in Indonesia is growing very rapidly but the data available so far have not been able to distinguish payments from taxes on e-transaction and conventional trading.

THE INFLUENCE OF TAX MANDATORY UNDERSTANDING, TAX TAXES, TAXES JUSTICE, AND MODERNIZATION OF TAX ADMINISTRATION SYSTEMS ON TAX OBLIGATION COMPLIANCE IN TAX TAXPAYERS REGISTERED IN KPP PRATAMA TEBING TINGGI

Junawan — 2020-04-21

The low compliance of taxpayers in Indonesia in carrying out their tax obligations makes it difficult for tax revenues to reach 100% of the target each year. This study aims to examine the variable Influence of Understanding Taxpayers, Tax Sanctions, Tax Justice, and Modernization of the Tax Administration System Against Taxpayer Compliance in Taxpayers Registered at KPP Tebing Tinggi. The population of this study is individual taxpayers registered with the KPP Tebing Tinggi. Sampling using the method of accidential sampling, with a total sample of 100 respondents. The data obtained were analyzed using multiple linear regression analysis, data normality test, multicollinearity test, heteroskedasticity test and determination, partial test (t-test), partial test (F-test). The results showed that the understanding of taxpayers, tax sanctions, tax justice, and modernization of the tax system simultaneously had a significant effect on taxpayer compliance. Understanding Taxpayers has a significant positive effect on taxpayer compliance. Tax sanctions have a positive and significant effect on taxpayer compliance. Tax Justice has a positive and insignificant effect on taxpayer compliance. Modernization of the Tax System has a positive and not significant effect on Taxpayer Compliance. This research is expected to provide input to the Fiskus to conduct more active outreach to taxpayers related to the application of the latest regulations in the taxation system in Indonesia, improve tax systems that are more modern and more practical, and provide training in stages. to taxpayers and be consistent.

THE INFLUENCE OF TAX AMNESTY BENEFIT PERCEPTION TO TAXPAYER COMPLIANCE

Galih Supraja — 2020-04-21

This study aims to examine the effect of tax amnesty benefits perceived on This study aims to examine the effect of tax amnesty on taxpayer compliance on service quality as a moderating variable. The population in this study is the people who follow the tax amnesty in Surabaya is 58,415 individual taxpayers registered in KPP Pratama Surabaya. The sampling technique chosen was judgmental sampling with solving formula obtained 100 samples. This study was analyzed using partial least square with path analysis model. The results of this study indicate that the benefits of tax amnesty are perceived to affect tax compliance that service quality cannot moderate the relationship between the two. The conclusion in this research is the Taxpayer already feel confident will be abolished taxes that should be owed because they feel watered down and because get tax relief to be more obedient. Good service quality has been done by the Government and fiscal, but with the existence of taxpayer surge that follow the program Amnesty Tax in the last days so that makes Taxpayers feel less comfortable with the services that have been given.

TAX AMNESTY POLICY ANALYSIS: CONCEPT AND APLICATIONS IN INDONESIA

Soulthan Saladin Batubara — 2020-04-21

Global economic slowdown, world commodity prices decline, underground economy, capital outflow and low tax compliance levels have affected the country's ability to collect tax revenues. This study tried to provide relevant information about the implementation of the tax amnesty implemented in Indonesia in 2016 in order to address shortfall tax revenue and increase tax compliance by referring to the theory of optimal taxation and analysis techniques of problem-oriented analysis policy. Data obtained from selected literature published statistical data and other information regarding the implementation of tax amnesty in Indonesia. The results showed that the fund from the tax redemption and the repatriation of the assets did not reach the stipulated target, even though economically has contributed positively to tax revenue and improvement of economic conditions. However the voluntary onshore and offshore disclosure has been successfully exceeded and supports broadening tax base to increase tax compliance.

DIVESTMENT ANALYSIS: COMPARATIVE STUDY BANK MUTIARA AND BANK DANAMON DI BURSA EFEK INDONESIA

Irawan — 2020-04-21

The purpose of this study is to determine and analyze the divestment process carried out by Bank Mutiara and Bank Danamon and to compare the financial performance of Bank Mutiara with Bank Danamon before and after divestment. The target population companies are divesting banking companies, namely two banking companies listed on the IDX by taking the entire target population into a sample, namely PT. Bank Sentury (Mutiara) Tbk and PT. Bank Danamon Indonesia Tbk. The data analysis technique used is descriptive analysis with a comparative approach that compares the two data namely before and after divestment. Based on the results of the divestment analysis at PT. Bank Mutiara, Tbk, it can be concluded that PT. Bank Mutiara, Tbk divested because it was forced to with deteriorating financial conditions. While Bank Danamon can be concluded that PT. Bank Danamon, Tbk divested voluntarily because it wanted to expand its business and produce better financial performance.

THE EFFECT OF PRODUCTION COSTS AND OPERATIONAL COSTS ON NET PROFIT ON METALS MANUFACTURING COMPANIES AND SOMETHING LISTED ON THE STOCK EXCHANGE INDONESIA (IDX) PERIOD 2013-2017

Agustia Permatasari — 2022-07-21

Based on the results of the research, the cost of production producestcount 2,958 (tcount 2,958 > ttable 2,034) and sig. 0.006 < 0.05. Thus H0 is rejected. This means that there is a significant positive effect on production costs on profits in metal and similar manufacturing companies listed on the Indonesia Stock Exchange for the 2013-2017 period. Based on the results of the research on Operating Costs to Profit, the tcount value is 2,258 (tcount2,258 > ttable 2.034) and the sig value is 0.031 <0.05. Thus H0 is rejected. This means that there is a positive and significant effect of Operating Costs on Profits in Metal and Similar Sector Manufacturing Companies listed on the Indonesia Stock Exchange for the 2013-2017 period. Based on the results of the research on Production Costs and Operational Costs, the fcount value is 133.4857 while the ftable value is 2.90. Thus fcount >.

INFLUENCE OF INDEPENDENCE, COMPETENCE AND INTELLIGENCE EMOTIONAL ON THE QUALITY OF AUDIT IN THE OFFICE PUBLIC ACCOUNTANT IN MEDAN CITY

Cynthia Medina — 2022-07-21

This study aims to determine and analyze the effect of independence on audit quality; knowing and analyzing the influence of Competence on audit quality; knowing and analyzing the effect of Emotional Intelligence on audit quality and knowing and analyzing the effect of Independence, Competence and Emotional Intelligence on audit quality. Measurement of the influence of Independence, Competence and Emotional Intelligence on audit quality at the Public Accounting Firm in Medan City using a questionnaire instrument. Data was collected using a survey method with a questionnaire. All auditors of the Medan City Public Accounting Firm are the population in this study. The data obtained by distributing the questionnaires were processed first using saturated sampling.Moderated Regression Analysis.

INFLUENCE CORPORATE SOCIAL RESPONSIBILITY ENVIRONMENTON COMPANY VALUE (Mining Companies Listed on the Indonesia Stock Exchange)

Laila Fajrin Manik — 2022-07-21

The purpose of this study is to determine and analyze the effect of Corporate Social Responsibility. The Environment on Company Value in Mining Companies Listed on the Indonesia Stock Exchange during the 2015-2017 period. The approach used in this study is an associative approach, with a population of 42 companies, and a sample of 20 companies taken by the method purposive sampling. The types of data used are quantitative data and secondary data. The data collection technique used in this research is a documentation study technique that uses data in the form of financial report data listed on the Indonesia Stock Exchange. The data analysis technique used in this research is simple regression analysis. While the data processing in this study using SPSS software (Statistics Package For The Social Science) for windows version 16.00. The results of this study prove that Corporate Social Responsibility. The environment has no significant effect on firm value in mining companies listed on the Indonesia Stock Exchange.

THE INFLUENCE OF SOCIALIZATION OF TAX UNDERSTANDING, STRENGTH OF TAX SANCTIONS, APPLICATION OF SELF ASSESSMENT SYSTEM AND LEGAL RIGHTS AGAINST TAXPAYERS OF ENTREPRENEURS MSMEs IN MEDAN CITY

Vera Erika — 2022-07-21

This study aims to determine the effect of socialization of understanding, taxation, firmness of tax sanctions, application of the self-assessment system and legal rights to MSME entrepreneurs taxpayers in the city of Medan partially and simultaneously. The approach used in this research is an associative approach. The data collection technique used in this research is using a questionnaire (questionnaire). The population used in this study were all MSME entrepreneur taxpayers in the city of Medan. Sampling using simple random sampling, with a random sampling technique of 100 respondents. The number of questionnaires that can be processed is 80 out of 100 distributed questionnaires. The data analysis technique used classical assumption test, partial test (t test), simultaneous test (f test), The results of this study indicate that the socialization of understanding of taxation variables has a positive and significant influence on MSME entrepreneurs' taxpayers. The variable of firmness of tax sanctions has a positive and significant effect on MSME entrepreneur taxpayers. However, the variable of implementing the self-assessment system has a negative and significant effect on MSME entrepreneur taxpayers and legal rights have a negative and insignificant effect on MSME entrepreneur taxpayers.

EFFECT OF LEADERSHIP AND JOB SATISFACTION ON EMPLOYEE ORGANIZATIONAL COMMITMENT

Adinda Paramita — 2022-08-11

The purpose of this study isto find out and analyze the influence of leadership and job satisfaction on the organizational commitment of employees of the Tirtanadi Regional Drinking Water Company (PDAM) HM Branch. Yamin Medan. The research approach carried out by researchers is to use associative and quantitative approaches. The method used by the researcher is a quantitative method because the quantitative data of the research is in the form of numbers and analysis using statistics. The number of samples in this study amounted to 33 respondents. The data collection technique uses primary data in the form of questionnaires and uses a likert scale in the selection of assessment responses, while the data analysis technique uses multiple linear analysis. The analytical techniques used in this study are associative research data analysis, multiple linear analysis, data normality test, multicholinerita test, heteroskedasticity test, hypothesis test, namely t test and f test. Based on the results of the data analysis, the advice given to companies, namely that companies must improve the competence of leaders is to carry out development and training both directly and indirectly. In addition, the company must also be able to provide compensation and other supporting things to maintain job satisfaction for employees.

INFLUENCE OF ORGANIZATIONAL CULTURE AND LEADERSHIP STYLE ON EMPLOYEE PERFORMANCE

M. Kevin Zundana Hrp — 2022-08-11

The purpose of this study is to find out whether Organizational Culture and Leadership Style together (simultaneously) or partially have a significant effect on Employee Performance at PT. Nusantara Plantation IV Medan. The approach used by this study is the Associative approach. The sample in this study was 76 respondents. The data analysis technique used is multiple linear regression. The results showed that Organizational Culture and Leadership Style simultaneously had a significant effect on Employee Performance at PT Perkebunan Nusantara IV Medan, Oranization Culture partially had a significant effect on employee performance at PT Perkebunan Nusantara IV Medan, and Leadership Style partially had a significant effect on the performance of PT Perkebunan Nusantara IV Medan.

THE EFFECT OF WORKING CAPITAL TURNOVER AND RETURN ON EQUITY ON THE DEBT TO EQUITY RATIO IN THE RETAIL TRADE SECTOR LISTED ON THE IDX

Arya Kurniawan — 2022-08-11

Capital structure can be measured from the ratio of the ratio between total debt to assets which is usually measured through the Debt to Equity Ratio (DER) ratio. In its calculation, DER is calculated by means of debt divided by own capital, meaning that if the company's debt is higher than its own capital, the magnitude of the DER ratio is above one, so that the funds used for the company's operational activities are more than the debt element than its own assets (equity). In accordance with the problems posed in the study, the purpose of this study is to determine and analyze the effect of working capital turnover on the Debt to Equity Ratio (DER) in the Retail Trade Sector listed on the Indonesia Stock Exchange. To find out and analyze the effect of Return On Equity (ROE) on the Debt to Equity Ratio (DER) in the Retail Trade Sector listed on the Indonesia Stock Exchange. To find out and analyze the effect of working capital turnover and Return On Equity (ROE) together on the Debt to Equity Ratio (DER) in the Retail Trade Sector listed on the Indonesia Stock Exchange. There is a significant effect of Working Capital Turnover on the Debt To Equity Ratio (DER). Thereis a significant effect of Return On Equity (ROE) on the Debt to Equity Ratio (DER). Simultaneously, there is an effect of Working Capital Turnover and Debt to Equity Ratio (DER) on the Return On Equity (ROE) of retail trade sector companies listed on the Indonesia Stock Exchange.

THE EFFECT OF BRAND IMAGE AND PRODUCT INNOVATION ON PURCHASE DECISIONS

Abdul Hakim — 2022-08-11

The purpose of this study is to find out and analyze the influence of brand image on purchasing satisfaction, to find out and analyze the effect of product innovation on purchase satisfaction and to find out and analyze the influence of brand image and product innovation on purchase decision of ltd sport helmet (study on UMSU students). The approach used in this study is an associative approach. The population in this study was all UMSU students while the sample that met the criteria for drawing observations was 100 people using the Accidental Sampling technique. The data collection technique in this study used the questionnaire technique. The data analysis technique in this study uses classical assumption test, multiple regression, t test and F test, and coefficient of determination. The data processing in this study used the SPSS software program version 16.00. It is partially known that the brand image has a positive and significant influence on the purchase of sport helmets. It is partially known that product innovation has a significant positive influenceon the purchasing ofhelm ltd sport. Simultaneously it is known that brand image and product innovation together have a significant influence on thedecision to purchase a sports ltd helmet.

EFFECT OF COMMUNICATION ON EMPLOYEE PERFORMANCE THROUGH MOTIVATION

Duwi Chairiyanti — 2022-08-11

The purpose of this study is to determine and analyze the effect of Communication on Employee Performance, Communication on Motivation, and Motivation on Employee Performance, and Communication on Performance Employees through Motivation at PT. Perkebunan Nusantara III (Persero) Medan.The sample conducted using simple rendom sampling and using the slovin formula in this study was 124 respondents who were employees at PT. Perkebunan Nusantara III (Persero) Medan. These results were collected through questionnaires, interviews, and documentation that were processed and analyzed using path analysis and classical assumption tests. The results of this study show that communication affects motivation, in PT. Perkebunan Nusantara III (Persero) Medan. Communication affects the performance of employees at PT. Perkebunan Nusantara III (Persero) Medan. Motivation has an effect but is not significant on employee performance at PT. Perkebunan Nusantara III (Persro) Medan. Communication to Employee Performance through Motivation is influential but not significant.