PENGARUH FAKTOR FUNDAMENTAL TERHADAP PENILAIAN SAHAM PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA

The approaches of stock valuation can be used by the investor using  the approaches of present value and price earnings ratio. This research is to investigate the effect of fundamental analysis on the stock valuation using the approach of price earnings ratio. The fundamental factor uses some variables such as dividend yield, return on assets, leverage, firm size and growth of earnings per share. The sample is manufacturing companies listed in Indonesian Stock exchange for the period of financial report of 2013 until 2015.            The result indicates that statistically dividend yields, leverage, firm size, and return on assets have significant effect on the stock valuation of price earnings ratio, but  growth of earnings  per share does not affect the stock valuation

PENGARUH PROFITABILITAS, KEBIJAKAN UTANG DAN KEBIJAKAN DIVIDEN TERHADAP NILAI PERUSAHAAN PADA PERUSAHAAN REAL ESTATE DAN PROPERTY YANG TERDAFTAR DI BURSA EFEK INDONESIA

The aim of this research is to analyze and obtain the empirical evidence of the effect of profitability, debt policy and dividend policy on firm value in Real Estate and Property companies listed on Indonesian Stock Exchange. This research is an explanatory research used the data of Real estate and Property Companies for the period of 2015 until 2017. The sampling technique used purposive sampling method. This sample taken in this study was 17 real estate and property companies. The total data analyzed in this study was 51 data. The data was analyzed using the multiple linier regression . The result of this research indicates that statistically profitability and dividend policy have significant effect on firm value , but debt policy have no significant effect of firm value of Real estate and Property companies listed on Indonesian Stock Exchange

PENGARUH BAURAN PEMASARAN TERHADAP KEPUTUSAN PEMBELIAN PRODUK PASTA GIGI PEPSODENT DI KECAMATAN BANJARMASIN BARAT

The aim of this research is to investigate the effect of mix marketing which consists of product, price, distribution, and promotion on the purchace of Pepsodent product at the district  of West Banjarmasin.This research is a survey using 100 people as respondents. The data is analyzed using multiple regression analysis. The result of this research indicated that the mix marketing of product, distribution, and promotion statistically have significant effect on purchacing the pepsodent product at the district of west Banjarmasin. But, the price in the result of this research statistically could not give the evidence of its effect on purchasing the pepsodent product for the consumers at the district West Banjarmasin . Key words: Mix marketing, price, product, promotion, purchasin

Penerapan Technology Acceptance Model Terhadap Perilaku Pengguna Uang Elektronik

The acceptance of new technology generally uses Technology Acceptance Model as an approach model to explain how the users accept new technology. The constructs of the technology acceptance model are perceived ease of use, perceived usefulness, attitude toward using, and actual usage. This research aims to examine whether perceived ease of use and perceived usefulness affect attitude toward using and actual usage of the use of electronic money to obtain empirical evidence on how public acceptance of the use of electronic money, especially among users at private colleges and universities in Banjarmasin. 150 participants participated through questionnaires that were delivered by Google Form. Partial Least Square (PLS) with Smart PLS 3.0 is the tool for analyzing data. The results show that perceived ease of use and perceived usefulness affect attitude toward using and actual usage, and attitude toward using also affects actual usage of the use of electronic money

PENYULUHAN PERPAJAKAN DAN CARA PENGISIAN SPT PAJAK PENGHASILAN BAGI PELAKU UMKM DI KELURAHAN SEBERANG MESJID BANJARMASIN

Kegiatan Pengabdian kepada masyarakat ini bertujuan untuk memberikan Penyuluhan kepadapara pelakuUMKM yang tergabung dalam Kelompok Kampoeng Waroeng yang berlokasi diKelurahan Seberang Mesjid Banjarmasin. Pelaku UMKM yang tergabung dalam kelompokKampoeng Waroeng ini adalah pelaku UMKM yang bergerak di bidang usaha sasirangan dankuliner. Salah satu masalah yang dihadapi oleh para pelaku UMKM ini adalah masalahperpajakan. Para Pelaku UMKM yang tergabung dalam Kelompok Kampoeng Waroeng inisebagian besar telah memiliki NPWP, tetapi mereka tidak melaporkan sebagai wajib pajak , halini disebabkan oleh minimnya pengetahuan tentang masalah perpajakan baik tentang peraturan,sanksi-sanksi yang diterapkan maupun tata cara perhitungan pajak tersebut terutama perhitungandan cara pengisian SPT pajak penghasilan. Kegiatan Penyuluhan tentang perpajakan dan tatacara pengisian SPT Pajak Penghasilan ini merupakan langkah awal dalam mensosialisasikantentang berbagai hal berkenaan dengan pajak melalui pendekatan ceramah, tutorial dan diskusi

MANAGERIAL OWNERSHIP, FINANCIAL PERFORMANCE AND FIRM VALUE: EVIDENCE FROM CONSUMERS GOODS COMPANY LISTED IN THE INDONESIA STOCK EXCHANGE

The effect of financial ratios on firm value has become great attention to financial issues in various studies. Financial performance provides the information needed by investors. The investors need the real value of the company. The Firm value becomes an indicator for the company to reflect its value more realistically by considering the concept of market value. This study is to examine the effect of the financial performance of return on asset, current ratio, debt to equity ratio, and asset turnover. It also examines the effect of managerial ownership as moderation on the effect of those financial performances on the firm value by Tobin’s Q. The sample used is the Consumers Goods Companies listed in the Indonesia Stock Exchange for the period of 2015 to 2019. The purposive sampling used for obtaining 70 observations. We analyzed data using multiple- regression analysis and moderated- regression analysis. The result shows that return on assets and debt to equity ratio statistically have a positive and significant effect on firm value. In contrast, the current ratio and assets turnover have no significant effect. The result also gives empirical evidence that the moderation effect of managerial ownership strengthens the relation of debt to equity ratio

PELATIHAN CARA PERHITUNGAN PAJAK PENGHASILAN PPH. PASAL 21 DAN PPH FINAL UMKM (PP.NO. 23 TAHUN 2018) BAGI PELAKU UMKM DI KELURAHAN SEBERANG MESJID KOTA BANJARMASIN

Kegiatan Pengabdian kepada masyarakat ini bertujuan untuk memberikan Pelatihan tentang Pelatihan Cara Perhitungan Pajak Penghasilan PPh. Pasal 21 dan PPh Final UMKM (PP. No.23 Tahun 2018) Bagi Pelaku UMKM Di Kelurahan Seberang Mesjid Kota Banjarmasin. Pelatihan diberikan kepada para pelakuUMKM yang tergabung dalam Kelompok Kampoeng Waroeng yang berlokasi di Kelurahan Seberang Mesjid Banjarmasin. Pelaku UMKM yang tergabung dalam kelompok Sadar Wisata (POKDARWIS) Kampoeng Waroeng. Pokdarwis Kampoeng waroeng ini adalah pelaku UMKM yang bergerak di bidang usaha sasirangan dan kuliner. Salah satu masalah yang dihadapi oleh para pelaku UMKM ini adalah masalah perpajakan. Para Pelaku UMKM yang tergabung dalam Kelompok Kampoeng Waroeng ini sebagian besar telah memiliki NPWP, namun masih ada yang belum menunaikan kewajibannya sebagai wajib pajak, hal ini disebabkan oleh minimnya pengetahuan tentang masalah perpajakan baik tentang peraturan, sanksi-sanksi yang diterapkan maupun tata cara perhitungan pajak tersebut terutama perhitungan pajak penghasilan PPh. Pasal 21 dan PPh. Final UMKM. Kegiatan Pelatihan ini bertujuan untuk memberikan bekal pengetahuan dan pemahaman bagaimana menghitung khususnya PPh. Pasal 21 dan PPh. Final UMKM berdasarkan PP No. 23 tahun 2018. Kegiatan pelatihan dilaksanakan melalui pendekatan ceramah, tutorial, diskusi dan Tanya jawab

DETERMINAN MINAT BELI KONSUMEN PRODUK KASUR KAPUK DI PASAR KAWASAN SUDIMAMPIR KOTA BANJARMASIN

Penelitian ini bertujuan untuk menguji pengaruh harga, kualitas produk dan lokasi terhadap minat beli konsumen produk kasur kapuk di Pasar Kawasan Sudimampir Kota Banjarmasin. Rancangan penelitian menggunakan metode asosiatif kausal menggunakan analisis regresi linear berganda. Jumlah sampel 100 responden diambil menggunakan Purposive Sampling. Pengumpulan data primer menggunakan instrumen kuesioner. Hasil penelitian membuktikan harga, kualitas produk dan lokasi berpengaruh signifikan terhadap minat beli konsumen dengan nilai koefisien determinasi 0,655 atau 65,5%. Secara parsial hanya variabel harga dan kualitas produk yang terbukti positif dan signifikan sebagai determinan minat beli konsumen produk kasur kapuk di Pasar Kawasan Sudimampir Kota Banjarmasin. Variabel lokasi tidak terbukti sebagai determinan minat beli konsumen pada kasur kapuk

THE INFLUENCE OF PRICE AND BRAND IMAGE ON THE PURCHASE DECISION OF HONDA SCOOPY MOTORCYCLE PT. ANUGERAH BARABAI

The current review expects to explore the effect of cost and brand picture on buying choices of Honda Scoopy cruisers at PT Anugerah Barabai. A quantitative philosophy was utilized for this examination. An example of 50 respondents was chosen utilizing a non-likelihood inspecting strategy. Information was gathered through a web-based overview which was directed utilizing Google Structures. The gathered information was then examined utilizing numerous straight relapses utilizing SPSS adaptation 29. The outcomes show that worth (X1) essentially affect buying choices (Y) and brand picture (X2) affects buying choices (Y). Also, cost and brand picture factors essentially influence buying choices