bluuebunny/crossref_metadata_2025 huggingface dataset:
Pengaruh Pengetahuan Akuntansi Dan Pengalaman Berwirausaha Terhadap Penggunaan Informasi Akuntansi Pelaku Usaha Mikro Kecil Dan Menengah Di Kecamatan Cikarang Barat
Authors: Euis Ratnasari  , Adi Suprayoga  , Fathullah Fathullah
Published: August 2024

Micro, Small and Medium Enterprises (MSMEs) play an important role in economic growth in Indonesia. Accounting knowledge is a knowledge that is used to  study all financial income and expenditure activities of MSME actors. Entrepreneurial experience is a lesson that has been learned as long as entrepreneurs start their business. Entrepreneurial experience is one of the reasons to develop knowledge about accounting. The sample of this research is 100 SMEs in West Cikarang District. Data collection in this study used a questionnaire as a research instrument. The results of the study indicate that (1) There is a positive influence of Accounting Knowledge on the Use of Accounting Information. This is evidenced by the value of t_count > t_table (2.701 > 1.985) and a significance value of 0.008<0.05. (2) There is a positive influence of Entrepreneurial Experience on the Use of Accounting Information. This is evidenced by the value of t_count > t_table ( 3,678 > 1,985) and a significance value of 0.000 < 0.05. (3) There is a joint influence of Accounting Knowledge and Entrepreneurial Experience on the Use of Accounting Information. This is evidenced by the value of f_count 19.598 > f_table3.09 with a significant probability of 0.000 <0.05.
Analisis Sistem Informasi Akuntansi Berdasarkan ISAK 35 Pada Organisasi Nonlaba (Studi Kasus Pada Paroki Hati Yesus Yang Mahakudus Ili)
Authors: Brigitha Laura  , Wilhelmina Mitan  , Siktania Maria Dilliana
Published: August 2024

This study aims to determine the application of information systems for the Parish of the Most Holy Ili Heart of Jesus based on the applicable Interpretation of Financial Accounting Standards (ISAK) 35. The design of this study is descriptive qualitative with data collection techniques in the form of observation, documentation and interviews. The type of data in this study is a type of qualitative data with primary data sources and secondary data sources. Data analysis in this study was in the form of data collection, data reduction, data display and verification. The results of this study indicate that the accounting information system applied to Ili's Sacred Heart of Jesus Parish has met several accounting information system indicators, namely human resources, equipment, forms and records. However, procedures and reports are still not in accordance with the accounting information system indicators. The accounting information system at Ili's Most Holy Heart of Jesus Parish also has not produced complete financial reports, only in the form of profit and loss statements and balance sheets and is not in accordance with the provisions of the ISAK 35 standard.
Pengaruh Kemudahan, Keamanan, Resiko Dan Promosi, terhadap Keputusan Penggunaan Shopee Paylater Di Solo Raya
Authors: Rizqi Akbar
Published: August 2024

This study aims to determine the effect of convenience, security, promotion risks on the decision to use shopee paylater in Solo Raya. This research is a quantitative study, the population used is shopee paylater users who are in Solo Raya. Sampling in this study used purposive sampling techniques totaling 97 respondents. The data of this study were taken using a questionnaire. Meotde data analysis used validity and reliability tests, classical assumption tests and multiple linear regression tests using the spss23 program. The results of this study show that partially convenience does not have a significant effect on usage decisions, while security, risk, promotion, have a significant positive effect on usage decisions.
Pengaruh Pengalaman Magang, Kompetensi Mahasiswa Dan Lingkungan Kerja Terhadap Minat Menjadi Akuntan Publik
Authors: Kartina Muliasari  , Sari Andayani
Published: August 2024

The purpose of this research is to examine, demonstrate, and analyze the influence of internship experience, students' competence, and work environment on the interest of accounting students in state universities in Surabaya to become public accountants. This research uses primary data in the form of a questionnaire. The sample used consisted of 93 respondents, with sample determination using the proportionate stratified random sampling method. The analytical method used in this research is multiple linear regression analysis with the assistance of the SPSS program for calculations. The results of this research indicate that internship experience does not have an influence on the interest of accounting students to become public accountants, while students' competence and work environment have an influence on the interest of accounting students to become public accountants.
Analisis Aktivitas Investasi dan Pendanaan pada Perusahaan yang Terdaftar di BEI (Pada PT. Hero Supermarket Tbk Tahun 2020-2022)
Authors: Mentari Fadila Salem  , Iryanti Leuly  , Raico Ronald Tebyiary  , Wa Ode Widia  , Nur Hani Salampessy  , Christina Sososutiksn
Published: August 2024

Investing activity is the acquisition and disposal of long-term assets and other investments that are not included in cash equivalents. 4. Financing activities are activities that result in changes in the amount and composition of Bank capital and loans. This study aims to present: (1) analysis of investment activities in PT. HERO SUPERMARKET TBK, (2) analysis of funding activities at PT. Hero Supermarket Tbk. The design of this research is quantitative research and data research. The data studied are the national financial reports from the Indonesian stock exchange PT. Hero Supermarket Tbk, the results of the study show that (1) investment activity at PT. Hero Supermarket Tbk, showing good performance so that investment continues to increase every year, (2) financing activities run smoothly and stably despite being disrupted by the Covid-19 outbreak in Indonesia.
Implementasi Green Human Resource Management dalam Meningkatkan Corporate Sustainability pada Perusahaan di Cikarang, Indonesia
Authors: Fardhal Virgiawan Ramadhan  , Ade Chaerul
Published: August 2024

Green human resource management (GHRM) is a practice used to protect the surrounding environment by creating a sustainable culture. GHRM can be carried out in various dimensions including green recruitment and selection, green job analysis and design, green training, and development, green performance management, and green reward management. Of course, this is in accordance with the sustainability of the company or the sustainability of companies that have direct social responsibility towards society and the environment. The purpose of this study is to explain the implementation of GHRM on corporate sustainability in Cikarang companies, Indonesia. This study used a qualitative descriptive-analytical research method by observing 37 respondents at a Cikarang company, in Indonesia. The results of this study indicate that companies in Cikarang, Indonesia have started implementing GHRM aspects which focus on environmentally friendly practices of green recruitment and selection, green job analysis and design, green training, and development, green performance management, and green reward management. The application of GHRM certainly helps companies find employees who have awareness and commitment to sustainability issues.
Analisis Sistem Informasi Akuntansi Penerimaan dan Pengeluaran Kas Pengelolaan Zakat di Badan Amil Zakat Nasional (BAZNAS) Kabupaten Labuhanbatu
Authors: Aulia Rahmah Pasaribu  , Fauzi Arif Lubis  , Arnida Wahyuni Lubis
Published: August 2024

Research on accounting information systems is important to carry out because of inaccurate data and transaction evidence as well as a lack of human resources as reporting actors so that the reports presented are less accurate and not realized perfectly. This research aims to determine the application of the Cash Receipt and Distribution Accounting Information System in Zakat Management at BAZNAS Labuhanbatu Regency. This research uses a qualitative research method with a qualitative descriptive approach and the data collection techniques used are observation, interviews and obtaining data and information in the form of financial report documents. The results of this study indicate that BAZNAS Labuhanbatu Regency. The data obtained are primary and secondary data, while primary data is obtained from statements from the chairman and staff of BAZNAS, while secondary data is reports on the receipt and distribution of Zakat, Infaq and alms funds. The research results show that BAZNAS Labuhanbatu Regency already has a report on the receipt and distribution of zakat funds based on PSAK 109, however the report is still said to be incomplete due to the lack of human resources at BAZNAS Labuhanbatu Regency
Analisis Nilai Tukar Terhadap Cadangan Devisa Indonesia
Authors: Jasa Ginting
Published: August 2024

The position of a country's foreign exchange reserves is usually declared safe if it meets the import needs for a period of at least three months. If the foreign exchange reserves that are owned are not sufficient for three months of imports, then it is considered vulnerable. This study aims to determine the effect of the exchange rate on Indonesia's foreign exchange reserves. The data in this study are monthly time series data from 2013-2019 sourced from Bank Indonesia. The data obtained were then analyzed by simple linear regression using software eview 9.0. The results showed that the exchange rate (exchange rate) had a significant effect on Indonesia's foreign exchange reserves.
Penerapan Sistem Ekonomi Kerakyatan Berbasis Ekonomi Digital dalam Membangkitkan Kenaikan Pendapatan Pada UMKM
Authors: Dhea Imroatul Fatihah  , Trias Arimurti  , Futri Amirotud Dzakiah
Published: August 2024

Capital ownership among Indonesian people is encouraged by the People's Economic System which is based on justice, democracy and kinship. Indicators of the implementation of the Community Economic system in Indonesia include Micro, Small and Medium Enterprises (UMKM), most of which are owned by regional communities through capital. To increase the income of MSMEs in Indonesia, the aim of the study is to implement a digital economy-based community economic system. The findings of this research indicate that MSMEs in Margasari Village, Kab. Karawang, can increase its income by implementing a digital economy-based community economic system. Observation, interviews, questionnaires and documentation are tools used to obtain data for a qualitative descriptive research approach.
Analisis Penerapan Manajemen Risiko Terhadap Risiko Kredit Macet Pada Produk Konsumer & Ritel PT. Bank Pembangunan Daerah Jawa Barat Dan Banten (Kantor Cabang Khusus Jakarta) Tahun 2020-2022
Authors: Tabah Prasetyo  , Eka Budi Yulianti  , Morina Barus
Published: August 2024

This study aims to analyze the Implementation of Risk Management Against Bad Credit Risk in Consumer & Retail Products of PT. Bank Pembangunan Daerah Jawa Barat and Banten Tbk (2020-2022 with a Descriptive approach. The data collection technique used in this research is documentation technique. through the collection of information sourced from financial reports from 2020 to 2022 at PT. Regional Development Bank of West Java and Banten. Based on this analysis, it can be seen that PT. Regional Development Bank of West Java and Banten controls risks, among others, by increasing capital, maintaining stability between lending and bad debts, and technical mitigation of lending risks. PT Bank Pembangunan Daerah Jawa Barat and Banten has approved a Risk Management policy which includes a Risk Management strategy and framework that is determined in accordance with the level of risk to be taken (risk appetite) and risk tolerance of the Bank. Non Performing Loan (NPL) at PT Bank Pembangunan Daerah Jawa Barat and Banten from 2020 to 2022 on average has decreased. Overall, the NPL of PT Bank Pembangunan Daerah Jawa Barat and Banten can still be categorized into the condition of a bank that has a healthy Non Performing Loan (NPL), which does not exceed 5% in accordance with Bank Indonesia. This is because the implementation of risk management that is applied has been running in accordance with the provisions so as to minimize the risk of non-performing loans so that PT. Bank Pembangunan Daerah Jawa Barat and Banten can continue to maintain its status as a healthy bank.
Analisis Faktor Kesehatan Kondisi Kerja Dan Kompensasi Yang Diterima Karyawan Dalam Usaha Peningkatan Produktivitas Perusahaan Pada CV. Pusat Jaya Pati
Authors: Henny  Henny
Published: August 2024

High quality human resources really help achieve company goals. Employees have a say not only in the type of organization that will ultimately emerge from it, but also in the way it will mature into a stronger entity. It would be beneficial for a company to have knowledgeable and reliable personnel. The aim of this research is to understand well how to analyze human resource performance at CV. Jaya Pati Center which reflects employee work productivity. This research uses data from 35 (thirty five) CV workers. Jaya Pati Center using a systematic random sampling method and a technical questionnaire. An in-depth regressive analysis strategy was used in this research investigation. The results of this research show that the work environment and employee compensation have a positive and statistically significant influence on worker productivity. Apart from that, the work environment has a positive and statistically significant effect on employee productivity, while remuneration has a positive effect on worker productivity, although this effect is not statistically significant. It is strongly recommended that companies provide their workers with adequate working conditions and pay them fair wages for the tasks they perform.
Analisis Perhitungan Harga Pokok Produksi Menggunakan Metode Job Order Costing Pada CV Lebong Kreasi Palembang
Authors: Anjelin Vio Julia  , Eka Jumarni Fithri  , Muhammad Husni Mubarok
Published: August 2024

The main objective of this report is to evaluate the current cost of goods manufactured calculation, analyze the unaccounted costs in the cost of goods manufactured, and provide recommendations for improving the cost of goods manufactured calculation process. The research method involves collecting primary data through surveys and interviews with company staff. The data sample includes information on the use of material costs, labor, fixed asset lists, and the calculation of the cost of goods produced for hard cover invitations and bairut gold cover yasin books during February 2023. The results of the analysis show that the company has not made a correct classification of the elements of the cost of goods manufactured and has not included some costs in the cost of goods manufactured. In addition, the charging of factory overhead costs has not been applied properly. Therefore, recommendations are suggested for the company to carry out proper classification of the elements of cost of goods manufactured, Include costs related to electricity bills and depreciation of tangible assets in the cost of goods manufactured budget or overhead costs.
Pengaruh Komunikasi Dan Budaya Organisasi Terhadap Kepuasan Kerja Pegawai Pada Dinas Pariwisata Kota Bima
Authors: Muhammad Nauval  , Muhammad Yusuf
Published: August 2024

This research aims to determine the influence of communication and organizational culture on employee satisfaction at the Bima City Tourism Office. Data collection techniques in this research are questionnaires, observation and literature study. The sample in this study was 31 ASN with the sampling technique being purposive sampling. The data analysis technique uses multiple linear regression. The research results show that both partially and simultaneously, communication and organizational culture have a significant influence on employee job satisfaction at the Bima City Tourism Office.
Transparansi Pengelolaan Dana Musyawarah Desa Pertanggung Jawaban Tahunan (MDPT) Di Bumdesa Lancang Kuning Desa Rumbai Jaya
Authors: Nur Aisiyah Mulyati  , Nuri Aslami  , Nurlaila Nurlaila
Published: August 2024

This research is aimed at finding out the Transparency of Management of Annual Responsible Village Deliberation Funds (MDPT) in BUMDesa Lancang Kuning, Rumbai Jaya Village. By using a qualitative approach supported by descriptive methods. Data was collected by interviewing, observing and documenting. This research uses data collection techniques by interviewing directors and secretaries regarding financial reports. A series of studies produced conclusions showing that the Annual Accountability Village Deliberation Fund Management (MDPT) was in accordance with SAK ETAP with the percentage of completion method recognized in reports from 2019 to 2021. BUMDesa Lancang Kuning Rumbai Jaya Village was guided by SAK ETAP in preparing the report because it makes performance easier and can help minimize errors in recording reports, which has a beneficial impact on the progress of the entity. BUMDesa will continue to try to be the best for financial reporting.
Pengaruh Pola Komunikasi Orang Tua Dalam Keluarga Terhadap Motivasi Belajar Peserta Didik Di MIS Pembangunan Al-Muhajirin Medan
Authors: Jihan Fadillah Lubis
Published: August 2024

This study aims to determine the effect of parental communication in the family on students' learning motivation.This type of research is comparative causal. The population in this study were all students in class VI a and b at the Mis Pembangunan Al Muhajirin Medan denai T.A 2022-2023. The samples in this study were class VI A and VI B. Data were obtained by distributing questionnaires directly filled out by students. Data were analyzed descriptively and using the ANOVA technique. Is there an influence of parents' communication patterns on students' learning  motivation at Mis Pembangunan Al Muhajirin Medan Denai?  Is there a positive influence between parents' communication patterns on students' learning motivation at Mis Pembangunan Al Muhajirin Medan Denai? Is there a significant influence between parents' communication patterns on students' learning motivation at Mis Pembangunan Al Muhajirin Medan Denai? Based on the results of the data and discussion, it is obtained:There is an influence of parental communication in the family on the learning motivation of students at the Mis-Development Al-Muhajirin Medan Denai T.A 2022-2023. Through the results of the calculation of the T test that has been carried out, a value of 3.143 is greater than 2.005 with a significant level of 0.01 <0.05 and through the results of the calculation of the F test that has been carried out, a value of 7.097 is greater than 4.020 with a significant level of 0.01 <0.05. From the ???????????????????????????? test it is known that parental communication influences student learning motivation by 0.116 or 11.6%. The remaining 88.4% is influenced by other variables.
Analisis Kinerja Keuangan Daerah Pemerintah Kota Bekasi Tahun Anggaran 2018 – 2022
Authors: Dheandra Merza Hanifah  , Ivan Yudianto
Published: August 2024

This research shows that the financial performance achievements of the Bekasi city government have not been maximized in realizing development for the welfare of the community. The method used is descriptive quantitative. Data collection techniques in this study include interviews, documentation, and literature studies. The results of the research show that the financial performance achievements of the Bekasi city government for the 2018 - 2022 fiscal year average DDF of 42.2% with a medium financial capacity category, average Regional Financial Independence of 77% with a delegation relationship pattern, average effectiveness of PAD is less effective with a ratio of 89.73%, an average operating expenditure of 80%, an average capital expenditure of 18%. Spending efficiency with an average of 84.75% in the efficient category. This shows that the average achievement is that the Bekasi City Government towards central government transfer funds is still more dominant than regional original income because the Bekasi City is still decentralized and most of the funds owned by the Bekasi City Government are prioritized for operating expenditures so that capital expenditures are relatively small and more to routine expenses or spending to fulfill activities. The Bekasi City Government has also focused on economic recovery during the COVID-19 pandemic, and overall performance achievements in Key Performance Indicators have been quite good.
Analisis Akuntansi Anggaran Pendapatan Belanja Daerah Dalam Laporan Realisasi Anggaran Dan Kesesuaian Panyajian Laporan Terhadap PSAP 02 Pada Badan Pengelola Keuangan Dan Aset Daerah Kota Medan
Authors: Nurul Aini Siregar  , Saparuddin Siregar  , Wahyu Syarvina
Published: August 2024

This research aims to determine the presentation of the Medan City Government budget realization report prepared by the Medan City BPKAD with reference to PSAP number 02 concerning budget realization reports regulated in Government Regulation Number 71 concerning government accounting standards. The types of data used in this research are primary data and secondary data. Data collection techniques were carried out using interview techniques, observation and documentation studies. The data analysis method used is descriptive qualitative with a checklist. This research was conducted at the Regional Financial and Asset Management Agency of Medan City which is located at Jalan Captain Maulana Lubis No. 2 Medan, North Sumatra. The results of this research show that the level of conformity in implementing PSAP No.02 PP No.71 of 2010 reaches 100% using the Dean J.Champion formula. This means that the implementation of the Budget Realization Report within the Medan city government is in accordance with PSAP No.02 PP No. 71 of 2010.
Penerapan Perencanaan Pajak PPh Pasal 21 Karyawan Tetap Menggunakan Metode Gross Up, Gross, Net Sebagai Upaya Penghematan Beban Pajak Penghasilan Pasal 25 Pada CV. ANARA Kota Kediri
Authors: Selvi Mayranti dewi  , Khasanah Sahara  , Imarotus Suaidah
Published: August 2024

This research is motivated by the government policy changes in 2021, which involve the amendment of Income Tax Article 21 rates from four tiers to five tiers. The purpose of this study is to determine the most effective method in minimizing the income tax burden under Article 25 for CV.Anara. This research utilizes primary data and employs quantitative descriptive analysis techniques as well as the Gross Up, Gross, and Net Method analysis tools. The results of this study indicate that the most efficient method is the Gross Up Method, as providing allowances results in efficiency in Corporate Income Tax (CIT) under Article 25. Consequently, the company can pay lower CIT compared to the Gross and Net Methods. Based on the analysis conducted, the Gross Up Method can save CIT payments. With a modest profit margin, this method minimizes the tax burden for the company. The implementation of the Gross Up Method for Article 21 CIT can also boost employee productivity. These findings align with previous research conducted by Khairani & Alistraja Dison Silalahi in 2022, Khoiriawati & Meirini in 2022, and Muhammad Yahya Malik & Khasanah Sahara in 2023, which show that the Gross Up Method is the most effective approach to minimize income tax burdens. Additionally, applying tax planning for zakat and donations can further reduce the tax burden on the company. This research utilizes the latest tax rates with five tiers, following the most recent regulations.
Analisis Piutang Usaha Pada PT. Pelabuhan Indonesia (Persero) Regional 1 Cabang Kuala Tanjung
Authors: Nadia Anzani  , Kusmilawaty Kusmilawaty
Published: August 2024

This research aims to analyze the receivables management system at PT. Pelabuhan Indonesia (Persero) Regional 1 Kuala Tanjung Branch is located on Jalan Pelabuhan No. 1 Kuala Tanjung, Sei Suka District, Batu Bara Regency. The type of data collected is qualitative data with descriptive methods. Data collection techniques in this research are observation, interviews and documentation. The source of the data obtained is secondary data in the form of documents or historical reports that have been compiled in an archive. This research uses the analytical method used, namely Analysis: The average collection period has not passed 90 days so it is still effective, the Receivable Turn Over (RTO) has not passed 15 times the trade receivable turnover so it is still in good condition, and the average age If the accounts receivable/Avarage Collection Period (ACP) is less than 8 days old, the trade receivables are still effective. The results of this research show that PT. Pelabuhan Indonesia (Persero) Regional 1 Kuala Tanjung Branch, management of the company's trade receivables is still effective.
Analisis Profesionalisme Dan Komitmen Sebagai Fresh Graduate Pada Kantor Jasa Akuntansi PT. Eriadi Fatkhur Rokhman
Authors: Syahri Ramadhan  , Aqwa Naser Daulay
Published: August 2024

This research aims to analyze the levels of professionalism and commitment among fresh graduates working at the Accounting Services Office of PT. Eriadi Fatkhur Rokhman. Fresh graduates represent a relatively new workforce in the industry, making it essential to understand the extent of their grasp of professionalism and their commitment to the company they are employed in. The research employed interview methods to gather data from the Manager Operational working at the accounting services office. The collected data were subjected to various statistical and qualitative analysis tools to evaluate their levels of professionalism and commitment. The results of this research indicate that a significant majority of fresh graduates at the Accounting Services Office of PT. Eriadi Fatkhur Rokhman have exhibited commendable levels of professionalism, possessing a strong understanding of workplace ethics and accountant professional standards. They have also demonstrated a high level of commitment to the company and their jobs. However, the research has also identified several factors influencing the levels of professionalism and commitment among fresh graduates, such as management support, training, and career development. Hence, recommendations are provided to enhance the professionalism and commitment of fresh graduates, including more intensive training programs, stronger management support, and clearer career development opportunities. This research provides valuable insights into the significance of professionalism and commitment in the workplace, particularly for fresh graduates in the accounting services industry. The research findings can serve as guidance for companies to improve human resource development and ensure that fresh graduates become valuable assets within the organization.
Analisis Strategi Bersaing Berbasis Bisnis Syariah pada Rumah Makan Minang Maimbau di Nagari Aia Gadang Kecamatan Pasaman Kabupaten Pasaman Barat
Authors: Amelia Amelia  , Novera Martilova
Published: August 2024

The aim of this research is to find out what the Sharia Business Based Competitive Strategy is at the Minang Maimbau Restaurant in Nagari Aia Gadang, Pasaman District, West Pasaman Regency and to find out the obstacles and solutions faced by the Minang Maimbau Restaurant in Implementing the Competitive Strategy. This research uses qualitative research methods, while the data analysis method used is SWOT analysis, where information is collected through documentation. The Minang Maimbau restaurant is a case study for this research. The owner of the Minang Maimbau restaurant and consumers and employees are the sources of information for this research. From the results of the SWOT matrix research, it is known that Minang Maimbau restaurants must maximize service improvement by utilizing technology and maintaining quality taste at affordable prices in order to retain existing consumers. The competitive strategy carried out by Minang Maimbau Restaurant is improving facilities and infrastructure, adding product innovation, establishing cooperative relationships with Gofood services. The obstacle faced by Minang Maimbau Restaurant in implementing a competitive strategy is the frequent turnover of employees which results in instability in service and the difficulty of maintaining customer loyalty.
Pengaruh Sumber Daya Manusia terhadap Kinerja Karyawan
Authors: Aminati Zahra  , Indupurnahayu Indupurnahayu
Published: August 2024

The purpose of this study is to ascertain how the Human Resource Management Review affects employee performance at the Bank Bjb branch in Cibinong, specifically at PT. This research is a survey of cooperative causality. The 175 participants in this study were selected using the Solvin sampling approach. Based on the computation results, 70 respondents were chosen as the main survey population, using a 10% error threshold. The distribution of survey forms provided the study's main source of data. Prior to completing the field research, the instrument was put through a battery of testing including normality and heteroscedasticity tests, multiple regression analysis, t-test, f-test, and validity and reliability tests on seventy employees of PT Bank Bjb Cibinong Branch. The study's findings indicate a noteworthy and favorable distinction between the HR department Review and the work output of the PT Bank Bjb Cibinong Branch employees. An f-test was used to acquire these results, which were about 0.0000 < 0.05 and f count 18.121 > f table 2.47.
Pengaruh Likuiditas dan Leverage terhadap Agresivitas Pajak (Studi Kasus pada Perusahaan Sektor Pertambangan di Bursa Efek Indonesia (BEI) Periode 2018-2022)
Authors: Mourine Andika Putri  , Tartila Devy
Published: August 2024

This study aims to investigate the effect of Liquidity and Leverage on Tax Aggressiveness in mining sector companies listed on the Jakarta Islamic Index 70 (JII-70) during the period 2018-2022. The research method used is a quantitative method using financial data from these companies. The study population consisted of 70 companies, with a sample of 27 companies selected using purposive sampling method. Data analysis was carried out using descriptive statistical analysis, classical assumption test, and multiple linear regression analysis with the help of the IBM SPSS 26 application. The variables tested include Tax Aggressiveness (ETR) as the dependent variable, as well as Liquidity (CR) and Leverage (DER) as independent variables. The results showed that partially, Liquidity did not have a significant effect on tax aggressiveness, with a significance value above 0.05 (0.158> 0.05). On the other hand, Leverage partially affects tax aggressiveness significantly, with a significance value below 0.05 (0.000 < 0.05). Together, Liquidity and Leverage have a significant influence on tax aggressiveness, with a significance value below 0.05 (0.002 < 0.05) and an f_count value of 6.749 > f_(table) 3.06. In addition, the R^2 analysis shows that Liquidity and Leverage together affect Tax Aggressiveness by 18.2%, while 81.1% is influenced by other factors not examined in this study.
Pengaruh Whistleblowing System dan Pengendalian Internal terhadap Pencegahan Fraud
Authors: Azhar Huwaiza Fathoni  , Jihan Salsabilah  , Nera Marinda Machdar
Published: August 2024

This research focuses on the analysis of the Whistleblowing System and Internal Control in relation to Fraud Prevention. Literature review was used as the main method in this research. Agency theory and motivation theory are the theoretical foundations underlying the research. Research findings show that there is a significant correlation between the Whistleblowing System and Internal Control in efforts to minimize fraud in Indonesian organizations. It is hoped that this research can contribute to a deeper understanding for future researchers regarding theories and research results relevant to this topic.
Analisis Sistem Pengendalian Internal Atas Pembayaran Dana Pensiun pada PT. Taspen Persero KCU Medan
Authors: Aninda Zahra  , Hendra Harmain  , Wahyu Syarvina
Published: August 2024

The purpose of this study is to know the implementation of internal control over the payment of pension funds, to find out the procedures for distributing pension funds, and to find out improvements that can be implemented in internal control in the future at PT. Taspen (Persero) KCU Medan. This research method uses qualitative methods with interviews, observation and documentation. The subjects of this research were the head of the financial treasurer and employees of the financial accounting department as well as several pension participants at PT. Taspen Persero KCU Medan. This first result shows that the implementation of the control system and internal procedures has been implemented according to the applicable SOP but there are still delays in salary payments by paying partners due to a lack of information and communication which results in customers complaining about these delays. The results of the second research state that the data recorded in e-dapem and e-karip, especially data on pension dependents, is often not up to date, this condition causes internal parts such as cash to often experience shortages in payment of civil servant pension funds, even in pension payments through transfers. it takes a long time and produces less accurate information.
Pengaruh Good Corporate Governance, Firm Size, dan Independensi Auditor terhadap Integritas Laporan Keuangan
Authors: Deski Arivan  , Hermie Hermie
Published: August 2024

Management of a business must always be carried out with the aim of advancing the interests of the company, and this is what is meant by "good corporate governance". There are three sizes of business: large conglomerates, large corporations, and small businesses. Large companies are often more profitable than small companies due to the high operating costs associated with managing revenue and large asset bases. This research uses quantitative methods with a sample of 72 mining companies listed on the Indonesia Stock Exchange (BEI) which then carries out multiple regression analysis. The results conclude that Institutional Ownership has an effect on the Integrity of Financial Reports, the Proportion of Independent Commissioners has an effect on the Integrity of Financial Reports, Firm Size has an effect on the Integrity of Financial Reports, and Auditor Independence has a positive and significant effect on the Integrity of Financial Reports.
Dampak Penerapan Standar Akuntansi Pemerintah, Kualitas Laporan Keuangan Dan Sistem Pengendalian Internal Terhadap Akuntabiltas Kinerja Instansi Pemerintah Daerah
Authors: Gerry Hamdani Putra  , Muhammad Rivandi  , Dewi Zulvia
Published: August 2024

The aim of this research is to provide empirical evidence regarding the impact of implementing government accounting standards and internal control systems on the accountability of local government agencies. The population in this study was taken from the Regional Civil Service Agency (BKD) of Padang. The sampling technique that researchers used was Porposive Sampling with a sample size of 40 respondents and the testing tool used was multiple linear regression analysis. The results of this research prove that there is an impact of implementing government accounting standards, the quality of financial reports and  internal control systems on the accountability of the performance of local government agencies Keyword: implementing government accounting standards, quality of financial reports, internal control systems, accountability of local government agencies
Analisis Pengukuran, Pengakuan, dan Penyajian Laporan Keuangan Berdasarkan Standar Akuntansi Keuangan Entitas Tanpa Akuntabilitas Publik (SAK ETAP) pada Koperasi Unit Desa (KUD) ADITAMA Kecamatan Jetis Kabupaten Ponorogo
Authors: Mega Tawang Putri Purwandari
Published: August 2024

Village regulations aim to recognize and respect villages that existed before and after the founding of the Unitary State of the Republic of Indonesia, as well as clarifying the legal status and security of villages in the constitutional system of the Republic of Indonesia, realizing justice for all Indonesian people, preserving and advancing the customs, traditions and culture of the community. village, village community initiative to develop village potential and assets for shared prosperity, movement, increased participation, formation of a professional, efficient community and effective, open and responsible village government. Village regulations regulate village authority based on ancestral rights and privileges at the local village level. Implementation will be monitored by village communities and village advisory committees. This is intended so that the implementation of village regulations is always supervised by the local village community, because these village regulations are issued for the benefit of the village community (Law Number 6 of 2014).
Analisa Fundamental Makro, Fundamental Mikro, Struktur Kepemilikan, Kinerja Keuangan, Struktur Modal Terhadap Nilai Perusahaan Dengan Opini Audit Sebagai Variabel Moderasi Pada Perusahaan Transportasi yang Terdaftar di Bursa Efek Indonesia
Authors: Sofinatus Solikhah  , Hwihanus Hwihanus
Published: August 2024

This academic study aims to investigate the influence of macro fundamental analysis, micro fundamental analysis, ownership structure, financial performance, and capital structure on firm value, with audit opinion as a moderating variable. The sample population consists of 5 transportation companies listed on the Indonesian Stock Exchange (IDX) over a 6-year period. The research employs a quantitative approach, utilizing secondary data in the form of company financial information. Data analysis is conducted using the SmartPLS application. The findings demonstrate that the examined variables have both positive and negative effects on firm value, although some of these effects are statistically insignificant. From a theoretical perspective, this study contributes to the understanding of how various firm-specific and external factors, as well as the moderating role of audit opinion, shape the value of transportation companies in the Indonesian market. The results provide insights that can inform managerial decision-making and strategic planning within the industry.
Sistem Informasi Manajemen: Pilar Penting dalam Organisasi Modern
Authors: Windi Nandina  , Rayyan Firdaus
Published: August 2024

Management Information System (MIS) is a crucial component in modern organizations that aims to integrate data from various sources to support effective and efficient decision-making. This article discusses the definition, components, and key functions of a SIM, as well as its application in various industries such as manufacturing, healthcare, and finance. In addition, the article also identifies challenges faced in SIM implementation, such as high costs, employee training needs, resistance to change, and data security issues. A case study at XYZ company shows the significant benefits of SIM implementation, including improved operational efficiency and product quality. With the development of technologies such as artificial intelligence, machine learning, and big data, the future of SIM looks increasingly bright, offering great potential to improve organizational efficiency and competitiveness. This article emphasizes the importance of continued investment in SIM to ensure relevance and competitiveness in the global market.
Analisis Penerapan Metode Pencatatan dan Penilaian Persediaan Barang Dagang Berdasarkan PSAK Nomor 14 Pada CV. Irama Plastindo
Authors: Jessica Violita Hadi  , Tries Ellia Sandari
Published: August 2024

This research applies descriptive research using a qualitative approach. This research uses primary data and secondary data with data collection techniques applying interview and documentation techniques. The aim of the research to be achieved is to determine the application of the method of recording and assessing merchandise inventory carried out by CV. Irama Plastindo and knowing the suitability of applying recording and assessment methods at CV. Irama Plastindo with PSAK Number 14 in effect. Based on the results of research conducted, CV. Irama Plastindo has not yet fully implemented the recording and assessment method for inventory calculations with PSAK Number 14. However, occasionally this business entity implements a stock taking system, because demand and stock are more in demand.
Pengaruh Good Corporate Governance (GCG), Investment Opportunity Set (IOS) dan Risiko Keuangan Terhadap Nilai Perusahaan
Authors: Warisqia Dwi Yuli Lestari  , Tumirin Tumirin
Published: August 2024

This research aims to examine Good Corporate governance, Investment Opportunity Set and Financial Risk on Company Value. The population used is manufacturing companies that have been listed in the Indonesia Stock Exchange (BEI) for 1 period in 2022. The sample was selected using a purposive sampling technique of 100 samples. This research uses quantitative methods and secondary data sources from annual financial reports. This research results that Good Corporate Governance which includes independent commissioners, institutional ownership, managerial ownership has no effect on company value, Investment Opportunity Set has a significant positive effect on company value, and financial risk has a significant negative effect on company value.
Pemanfaatan Game Edukasi Quizizz dalam Pembelajaran Game Development pada Mahasiswa MSIB Skilvul Tech4Impact Batch 4
Authors: Ikrima Hesty , Mansur Hamsi , Mastur Mastur
Published: August 2024

Game seringkali dipandang memiliki dampak negatif. Namun faktanya, game juga dapat menjadi media pembelajaran yang menarik bagi siswa karena game selain memiliki fungsi dalam pembelajaran, juga memiliki fungsi dalam hiburan yang dapat membuat kegiatan belajar siswa menjadi lebih menyenangkan dan tidak terkesan monoton. Game yang digunakan untuk tujuan pembelajaran ini disebut game edukasi. Salah satu contoh game edukasi adalah Quizizz. Quizizz adalah aplikasi yang memungkinkan pengguna membuat kuis pendidikan interaktif dan menarik. Dengan menggunakan Quizizz, pengguna dapat membuat kuis baru atau mencoba kuis yang telah dibuat oleh pengguna lain. Quizizz telah banyak digunakan dalam kegiatan pembelajaran, salah satunya pada kegiatan mentoring oleh kelompok 6 game development Skilvul. Penelitian ini menggunakan metode studi literatur dengan mengkaji dan menelaah artikel, jurnal, buku dan sumber pustaka lainnya yang terkait dengan pemanfataan Quizizz dalam pembelajaran, khususnya pada pembelajaran game development di Skilvul. Hasil penelitian menunjukkan bahwa penggunaan Quizziz dalam pembelajaran dapat merangsang keterlibatan siswa dan meningkatkan fokus mereka saat mengerjakan kuis dan soal latihan. Hal ini disebabkan oleh kemampuan Quizziz dalam mendorong siswa untuk berpikir logis dan cepat saat menjawab soal. Lebih lanjut, penerapan Quizziz juga terbukti dapat meningkatkan pemahaman siswa terhadap materi pembelajaran serta kemampuan mereka dalam berpikir kritis terhadap konsep yang diajarkan oleh guru. Selain itu, penggunaan Quizziz juga berdampak positif pada perkembangan kognitif siswa, memperkuat landasan pembelajaran mereka secara keseluruhan.
Pemanfaatan E-Learning dalam Meningkatkan Kualitas Pembelajaran dan Kedisiplinan Mengerjakan Tugas Mahasiswa
Authors: Ammaziroh Rikza , Salsabila Nilla Putri , Abrarah Khairunnisya , Abidin Munirul
Published: August 2024

Perkembangan ilmu pengetahuan dan teknologi berkembang secara pesat dan memberikan dampak yang positif terhadap dunia pendidikan. Dalam dunia pendidikan internet dimanfaatkan sebagai media pembelajaran yang dapat mendukung proses belajar mengajar, salah satunya yaitu e-learning. Penelitian ini menggunakan metode kualitatif dengan jenis deskriptif dan menggunakan metode snowball sampling. pengumpulan data berupa wawancara, dokumentasi tertulis dan studi pustaka. Metode analisa data yang digunakan yaitu reduksi data, penyajian data, dan penarikan kesimpulan. Penelitian ini bertujuan untuk mengkaji pemanfaatan e-learning dalam meningkatkan kualitas pembelajaran dan kedisiplinan mengerjakan tugas mahasiswa pascasarjana UIN Maulana Malik Ibrahim Malang. Hasil penelitian menunjukkan bahwa pemanfaatan e-learning dalam meningkatkan kualitas pembelajaran mahasiswa pascasarjana UIN Maulana Malik Ibrahim Malang memberikan dampak yang positif, adapun faktor pendukung yaitu aksesibilitas, fitur lengkap dan mempunyai dua fitur model. Sedangkan faktor penghambatnya ialah keterbatasan jaringan internet. Pemanfaatan e-learning dalam mengerjakan tugas mahasiswa memberikan dampak positif yang signifikan, faktor pendukung diantaranya motivasi, fleksibilitas, dan media yang interaktif, sedangkan faktor penghambatnya yaitu kesulitan dalam mengatur waktu dan kurang termotivasi.
Pengaruh Dukungan Keluarga Terhadap Minat Berwirausaha Siswa Tata Busana SMK Negeri 1 Ranah Pesisir
Authors: Afriani Yosi , Novrita Sri Zulfia
Published: August 2024

Orangtua yang memberikan larangan dan tidak mendukung anak untuk menjadi wirausaha, maka akan menjadi sebuah hambatan bagi anak untuk berwirausaha. Kemudian kurangnya peran orangtua dalam menbuhkan sikap berwirausaha menyebabkan siswa juga kurang bermint untuk berwirausaha. Penelitian ini bertujuan untuk mendeskripsikan dukungan keluarga dalam berwirausaha, mendeskripsikan minat berwirausaha siswa, dan untuk mengetahui pengaruh dukungan keluarga terhadap minat berwirausaha siswa Tata Busana SMKN 1 Ranah Pesisir. Penelitian ini menggunakan metode penelitian kuantitatif dengan pendekatan korelasional. Sampel penelitian diambil secara propotionate stratified random sampling sehingga berjumlah 44 orang. Uji coba angket kepada 30 orang anggota populasi yang tidak termasuk sampel dalam penelitian. Berdasarkan hasil penelitian dapat diketahui bahwa dukungan keluarga dalam berwirausaha pada siswa sebanyak 78% termasuk dalam kategori baik. Diketahui bahwa minat berwirausaha siswa sebanyak 74% juga termasuk dalam kategori baik, kedua variabel ini diukur dengan menggunakan Kriteria TCR. Berdasarkan analisis regresi sederhana diketahui bahwa terdapat pengaruh yang positif dan signifikan antara dukungan keluarga terhadap minat berwirausaha siswa Tata Busana SMKN 1 Ranah Pesisir. Hal ini dibuktikan dengan uji T dengan model regresi linear sederhana dengan perolehan nilai signifikansi 0,000 < 0,05 dan Thitung > Ttabel (5.538 > 2.021). Persamaan Y= 8,248 + 0,899 X menunjukkan nilai positif, artinya semakin tinggi potensi kepribadian wirausaha siswa maka makin tinggi juga minat berwirausaha siswa Tata Busana SMKN 1 Ranah pesisir.
Pengembangan Instrumen Evaluasi untuk Mengukur Keterampilan Berpikir Tingkat Tinggi pada Materi Laju Reaksi
Authors: Muchtar Zainuddin , Gusfa Maysarah , Dibyanti Ratu Evina , Sutiani Ani , Sinaga Marudut
Published: August 2024

Penelitian ini bertujuan untuk menghasilkan instrumen evaluasi  dan mengetahui keterampilan kemampuan berpikir tingkat tinggi (HOTS) siswa pada materi laju reaksi untuk siswa di kelas XI SMA. Instrumen evaluasi yang dikembangkan berupa 30 soal yang mengukur ranah kognitif menganalisis (C4), mengevaluasi (C5) dan mengkreasi (C6) dinyatakan instrumen tes berbasis HOTS. Hasil analisis data menunjukkan bahwa instrument evaluasi yang telah dikembangkan dinyatakan layak digunakan dengan kriteria telah memenuhi syarat validitas isi yang didapatkan dari penilaian 6 ahli dengan nilai 93% dengan kategori sangat tinggi dan memenuhi syarat yaitu siswa Valid yaitu 83% dan reliabilitas 1,02 yang masuk kedalam kategori tinggi. diketahui balhwa 20% soal terkategori daya bedanya jelek, 40% cukup, 40% baik. Tingka kesukaran pada penelitian ini adalah mudah 12%, sedang 69% dan sukar 20%. Penelitian ini soal direvisi sebanyak 24% dan diterima 76%. Kemampuan berpikir tingkat tinggi siswa pada materi laju reaksi di kelas XI termasuk pada kategori tinggi. Hal ini ditunjukkan dari persentase jawaban dari soal-soal HOTS yang mencakup pada indikator menganalisis (C4) sebesar 40%, mengevaluasi (C5) yaitu 32% dan mencipta (C6) yaitu28%. Pada penelitian keterampilan berpikir tingkat tinggi terdapat 6% kategori sangat kurang, 28% kurang, 32% Cukup, 17% baik, dan  19% sangat baik.