bluuebunny/crossref_metadata_2025 huggingface dataset:
Analisis keefektifan aplikasi keuangan online sebagai media pengelolaan keuangan di sektor Usaha Mikro Kecil Menengah (UMKM)
Authors: Ramadhani Rafli , Trisnaningsih Sri
Published: September 2022

Technological developments that have entered the 4.0 era which emphasizes the pattern of the digital economy, artificial intelligence, big data, or known as the disruptive innovation phenomenon, cannot be denied that accounting records are also developing. This form of innovation in the recording model in the form of an online financial application will make it easier for MSME actors to record and find out what the final cash balance is. In this study, online financial applications which include the online financial applications of Bukukas and Buku Warung proved to be very useful in managing and assisting in the form of good financial management of business people, namely in terms of managing income, expenses, accounts payable and financial statements. In addition, it is more effective and efficient in terms of financial management time by using the online financial application.
Pengaruh good corporate governance terhadap kinerja perusahaan pada perusahaan transportasi yang terdaftar di Bursa Efek Indonesia tahun 2018 – 2020
Authors: Nugraha Marchel Azhari , Siregar Cantika Sari
Published: September 2022

This research focused to analyse the influence of Good Corporate Govarnance (GCG) component Independent Commissioners, Board of Directors and Managerial Ownership on the performance of Transportation companies listed on the Indonesia Stock Exchange (IDX) in 2018-2020. The phenomenon that occured was the condition of fluctuative transportation sector income in 2018-2020. Data analysis technique is using: (1) Classic Assumption Test, and (2) Hypothesis Testing. The results explain that Independent Commissioners partially have a significantly influence on the company’s perform variable. Board of Directors and Managerial Ownership partially have a significantly negative influence on the company’s perform variable. Simultaneously, the variables of independent commissioners, “board of directors, and managerial ownership as a whole or simultaneously have an influence on the company's perform variables
Pengaruh profitabilitas, likuiditas, leverage, sales growth,dan firm size terhadap kebijakan dividen pada perusahaan sektor energi yang terdaftar di bursa efek indonesia periode 2016-2020
Authors: Hermanto Lisa Tesalonika , Fitriati Ika Rosyada
Published: September 2022

Energy sector companies include companies that sell products and services related to energy extraction, which include non-renewable energy and fossil fuels, so their income is directly affected by world energy commodity prices. There is a gap between the dividend irrelevance theory and several energy sector companies listed on the Indonesia Stock Exchange. This study aims to analyze the effect of profitability, liquidity, leverage, sales growth, and firm size on dividend policy. This research was conducted on energy sector companies listed on the Indonesia Stock Exchange (IDX) using valid annual financial statments. The sampling method uses financial reports published on the official website, namely www.idx.com with the data period from 2016 to 2020. the relationship and or influence between variables is explained by the descriptive test method. The results show that profitability, liquidity, and company size have a significant positive effect on dividend policy, while leverage and sales growth have a significant negative effect on dividend policy in energy sector companies listed on the Indonesia Stock Exchange.
Studi empiris determinasi harga saham pada perusahaan pertambangan di Indonesia
Authors: Asmarawati Budi , Purwantorojati Budhi , Wiratno Dwi Haryono , Niandari Nanik
Published: September 2022

This researh aims to determine the effect of return on equity, debt equity ratio, earnings per share, book value per share, and stock beta on stock prices in mining companies listed on the Indonesia Stock Exchange for the 2016-2020 period. This type of research is causal explanatory research. The population in this study were 49 mining companies listed on the IDX. The sample in this study used a purposive sampling method of 21 companies. Source of data in the form of secondary data. The data was obtained from www.idx.co.id and www.finance.yahoo.com. Methods of data collection by using the technique of observation documentation. This study uses quantitative analysis methods including classical assumption test, multiple linear regression, statistical test (t), simultaneous test(F), and coefficient of determination (R2). The results showed that 1). Partially, the return on equity variable has a positive and significant effect on stock prices, while partially the debt equity ratio, earnings per share, book value per share, and stock beta variables have no significant effect on stock prices. 2). Simultaneously return on equity, debt equity ratio, earning per share, book value per share, and stock beta have a significant effect on stock prices with a contribution of 25.60% while the remaining 74.40% is influenced by other factors.
Pengaruh perencanaan pajak dan capital intensity terhadap nilai perusahaan
Authors: Alamsah Jenal , Adi Ahmad Eko
Published: September 2022

The financial statements of a company, especially a public company, are information from a financial perspective for interested parties, especially potential investors who are interested in investing. One reference for investment decisions is the measurement of various company performance indicators. One of the company's performance indicators is Return On Assets where net income is compared with the company's total assets, so that information is obtained on how effective the company is in utilizing assets to earn its income. This study aims to determine the effect of Tax Planning and Capital Intensity on Company Value with a population of eleven mining and other mineral sub-sector companies listed on the Indonesia Stock Exchange for the 2019-2021 period. Purposive sampling method was used for sampling, while for analysis using inferential parametric statistics. The results of the study reveal that partially tax planning has no significant effect on firm value and capital intensity has a significant effect on firm value. While simultaneously these variables have a significant effect with a contribution of 30% influence.
Pengaruh kualitas produk dan penjualan produk terhadap minat beli dengan harga yang dirasakan sebagai variabel moderating pada usaha Ayam Mama
Authors: Laura Netty , Santoso Rohmat
Published: September 2022

This study aims to examine the effect of product quality and product sales on purchase intention moderated by perceived price. The sample that has been used in this study amounted to 159 respondents from prospective consumers and consumers of Ayam Mama in Jakarta which were obtained from distributing questionnaires using google forms. In this study using Smart PLS 03 software to test the hypothesis to be studied. The results showed that product quality had an effect on buying interest with significant and highest T-Statistics and P Values of the 5 hypotheses tested. Product sales have an effect on buying interest with significant T-Statistics and P Values. This study also shows that the perceived price has an effect on buying interest with a significant T-Statistic and P Value. For the hypothesis of perceived price moderation, it can strengthen the effect of product sales on buying interest, but perceived price moderation weakens the effect of product quality on buying interest.
Perbedaan kinerja keuangan antara bank pemerintah dengan bank swasta nasional yang terdaftar di bursa efek indonesia tahun 2015 - 2019
Authors: Willem Willem , Binti Margo Tando , Dinan Dinan , Hartini Sri
Published: September 2022

This study aims to determine the difference in financial performance between state-owned banks and national private banks listed on the Indonesia Stock Exchange (IDX) in 2017 – 2019. The financial performance variables studied consisted of Capital Adequacy Ratio (CAR), Net Profit Margin (NPM). and Return On Assets (ROA). The population of this study were all banks listed on the Indonesia Stock Exchange (IDX) in 2015–2019. Of all banks listed on the Indonesia Stock Exchange (IDX) in 2015–2019, 29 banks met the criteria as samples in this study, which consists of 5 state-owned banks and 24 privately-owned banks. The research hypothesis was tested by using the analysis technique of the T-Test and Mann-Whitney Test. The results showed that from the aspect of the Capital Adequacy Ratio (CAR) it was not proven that there was a significant difference in performance between state-owned banks and private banks. Judging from the aspect of Net Profit Margin (NPM) and Return On Assets (ROA), it is proven that there is a significant difference in performance between state banks and private banks. Based on the results of this study, it is recommended that investors or potential investors always consider aspects of Net Profit Margin (NPM) and Return On Assets (ROA) in making investment decisions, while the Capital Adequacy Ratio (CAR) factor can be ignored.
Perencanaan strategi bisnis rumah sakit ibu & anak
Authors: Yuniarto Aditya , Zulkifli Zulkifli , Derriawan Derriawan
Published: September 2022

The purpose of this study is how to plan a business strategy for the hospital unit business, with the case study at Women & Children Hospotal (RSIA) XYZ which is private hospital type C at South Tangerang  . This research focus is to formulate a business strategy plan for the next 5 years for RSIA XYZ which is expected to be used as a reference for the company and become a benchmark for measuring the success of company performance. This research is a qualitative research with a quantitative approach with a problem approach through descriptive analysis, regarding the Business Strategy Planning at XYZ Hospital in 2020-2024. The results showed the XYZ Hospital business strategy plan by referring to the strategies from the results of the analysis that had been carried out and the right strategy was selected for RSIA XYZ which could then be compiled into work plans and programs. Not only until the next work program will also be compiled Key Performance Indicators (KPI) related to the strategic goals aimed each year.
Analisis faktor-faktor determinan perilaku inovatif karyawan di organisasi
Authors: Sriwardani Sriwardani , Fajar Fitriani , Maria Santi
Published: September 2022

In entrepreneurship, innovation has been seen as one of the crucial aspects that can determine performance. Innovative behavior is also one of the things considered to encourage innovation, especially for individuals who work in creative industry businesses. The purpose of this study was to examine and understand the effect of proactive personality, peer support, and creative self-efficacy on the innovative behavior of creative workers. Through a quantitative approach, this research was conducted on 90 MSME employees in two cities in West Java Province, namely Bandung and Cirebon. The sample in this study was selected using a purposive sampling technique, with criteria for MSME employees who have been running their business for at least 1 year. Researchers distributed questionnaires to respondents through an online platform. The collected data was then analyzed using multiple regression analysis with the help of SPSS 25 software for windows. The results of this study contribute to the following findings. First, proactive personality was found to have a positive influence on the innovative behavior of entrepreneurs. Second, peer support also has a positive effect on innovative behavior. Finally, this study proves that creative self-efficacy has a positive influence on the innovative behavior of MSME employees in West Java, Indonesia. This research also provides some contributions that can be considered by the literature and practice in business and entrepreneurship, especially in developing countries.
Insentif fiskal berupa kemudahan impor tujuan ekspor dan kinerja ekspor IKM di Indonesia
Authors: Adriyanto F.X. Dewo Kusumo , Qibthiyyah Riatu Mariatul
Published: September 2022

This research aims to analyze the benefits of fiscal incentives provided through KITE IKM facilities on the export performance of SMEs in Indonesia. To achieve this goal, this study used a Fixed Effect Model with the object of research is SME users of KITE IKM facilities which was grouped into 14 business fields during the first quarter of 2014 to the fourth quarter of 2020. To explain export performance, three variables are used, namely export value, export volume and export concentration. The results show that the fiscal incentives provided through the KITE IKM facility are positively and significantly correlated to the export performance of SMEs in Indonesia.
Pengaruh kualitas layanan dan store atmosphere terhadap customer loyalty
Authors: Takwim R. Iim , Asmala Tuti , Johan Ahmad
Published: September 2022

This study aims to determine consumer responses regarding the effect of service quality and store atmosphere on consumer loyalty at the Surjoy coffee shop in Bandung. The population in this study were true coffee consumers in the city of Bandung as many as 101 people, where the sample in this study was also the population. Data were obtained through interviews, observations, literature studies, and distributing questionnaires. Multiple linear analysis. The method used is descriptive verification with a quantitative approach. The results in this study indicate that there is an influence between store atmosphere and service quality on consumer loyalty. This result is supported by Dahmiri's research (2020) that there is a significant effect of these two variables on consumer loyalty. This study emphasizes that these two variables must be managed properly by the organization, especially when competition is increasing.
Harga, promsi, inovasi produk dan keputusan pembelian produk zaitun series mustika ratu
Authors: Husnayetti Husnayetti , Sunarsih Siti
Published: September 2022

The purpose of this research is to help Mustika Ratu management determine which factors will influence consumer decisions to buy Saries Mustika Ratu products in the DKI Jakarta area. This research data is primary data obtained by distributing questionnaires through Google forms. The analysis used in this research is data quality test, classical assumption test and multiple linear regression test. The results of the research that has been carried out show that the simultaneous influence of the three variables (Price, Promotion, Product innovation) is seen from the F value, the calculated F value is 11.367 > F table 3.08. This shows that the three variables simultaneously have a significant effect on the purchasing decision variable. The coefficient of determination (R2) which is used to measure how much the model's ability to explain the variation of the dependent variable is 0.244 (24.4%) this shows that 24.4% of price, promotion and product innovation variables affect purchasing decisions while the rest is 77, 6% is explained by other variables.
Analysis contribution hotel tax, restaurant tax and entertainment tax as srouce local revenue Bogor City
Authors: Sukarno Aji , Haryono Haryono
Published: September 2022

So many efforts made by the Indonesian government to build the State of Indonesia into a developed country. One way is to do a lot of infrastructure development such as building transportation access and improving the quality of public facilities. Funds needed to build transportation access and improve the quality of public facilities can be obtained from various sources. One of them through local taxes. Bogor City Regional Tax consists of hotel tax, restaurant tax, entertainment tax and others. This research has a purpose to know the contribution of hotel tax, restaurant tax and entertainment tax as source of Original Regional Income of Bogor City in 2012 until 2016. The type of data used is secondary data. Data collection techniques used were interviews and documentaries. The results of this study indicate that the contribution of hotel tax is very small as a source of income Original Regional Bogor City. Restaurant tax has a small contribution as a source of Revenue Original Region of Bogor City. And the contribution of entertainment tax in the city of Bogor is also very small.
Analisis penerapan SAK-ETAP pada perusahaan PT Lintas Samudra Jaya
Authors: Fatikha Khusnul , Husna Gempita Asmaul
Published: September 2022

Financial statements are the main means of communicating information to parties who need both internal and external companies, which contain the results of the accounting process that can be used as a communication tool between financial data and activities of a company and parties with an interest in data or activities of a company. In this case, the company PT Lintas Samudra Jaya as the destination entity that publishes financial reports to the public for external users is expected to be able to make financial reports that comply with the standards, namely the financial accounting standards of entities without public accountability (SAK ETAP). The purpose of this study was to determine the use of financial statements based on the financial accounting standards of entities without public accountability (SAK ETAP), as well as the obstacles faced in its implementation. This research uses qualitative research with case study method. the steps taken to obtain data and information are interviews and documentation. The results in this study indicate that the financial statements prepared by PT Lintas Samudra Jaya have not implemented financial accounting standards for entities without public accountability (SAK ETAP) in this regard due to limited knowledge and human resources.
Quality analysis of village fund management on the success of development program in Letneo Village, Insana Barat District, Timor Tengah Utara Regency
Authors: Pangastuti Margareta
Published: September 2022

Letneo Village is one of the villages located in Insana Barat District, North Central Timor Regency which is geographically directly adjacent to the Democratic State of Timor Leste. As a village that has just been divided in the last 5 years, it has also received a large and varied amount of village funds from the central government. Village governments often encounter difficulties in managing village funds due to the lack of quality human resources. Recognizing this, the aim of this research is to determine the effect, either partially or simultaneously, between the variables of planning, implementation and monitoring of village funds on the success of Letneo village development. The analytical tool used is by using multiple linear regression analysis by taking samples from the entire village apparatus of Letneo, totaling 35 people. The results showed that either partially or simultaneously the variables of planning, implementation and supervision had a real and significant influence on the success of the development of Letneo Village, Insana Barat District, North Central Timor Regency.
Pengaruh pengalaman audit dan tingkat kesulitan penugasan terhadap keakuratan dan keyakinan penentuan auditor pada KAP “Big Four” di Jakarta, Indonesia
Authors: Suhardjo Iwan
Published: September 2022

The purpose of this study was to determine the effect of audit experience and difficulty level of assignment on the accuracy and confidence of auditor determination at KAP "Big Four" in Jakarta, Indonesia. The research showed no positive correlation between audit experience and accuracy and confidence assessments, a negative correlation between task difficulty and accuracy and confidence assessments on control risk evaluation. Additionally, there is a strong and real relationship between confidence assessments and accuracy assessments on control risk evaluation, and there is no strong and real relationship between audit experience and task difficulty. This result is not consistent with two previous research conducted in United States and Australia. It may be caused by the number of respondents were close to 40% junior auditor level, non-response bias, and possibility of other factors influence accuracy and confidence assessments on control risk evaluation in Indonesia.
Intervensi dinas perindustrian perdagangan koperasi dan ukm kota Tidore kepulauan terhadap pengembangan kapasitas kelompok pengrajin gerabah di desa Maregam
Authors: Umasugi Mohbir
Published: September 2022

In terms of human resource training, use of technology, capital, and access to marketing, there is no legal umbrella or regional regulation that forms the basis for government policies in the industrial sector. The data analysis method used in this research is descriptive qualitative. Qualitative descriptive is a method used to explore findings in the field. The results showed that in terms of human resource training there had been various trainings carried out, so the groups of pottery craftsmen already knew more or less about how to make decorative pottery. Judging from the use of technology, the results have not been maximized in carrying out the production process from changing traditional technology to new technology due to the habits of the pottery craftsman group who have been producing pottery in the traditional way. In terms of capital, there has been assistance from the Tidore Islands City Government for the pottery craftsman group in Maregam Village in stages, both in the form of capital loans and goods, and marketing access has not been maximized because marketing is only limited to the North Maluku area. It can be said that the authorities still have a fairly low concern for the pottery craftsmen in Mare Gam Village.
Faktor-faktor yang mempengaruhi minat mahasiswa dalam berorganisasi di kampus STIE Pancasetia
Authors: Fauziannor Fauziannor
Published: September 2022

This study aims to determine the partial and simultaneous influence, as well as the dominant influence of internal factors (X1) and external factors (X2) on student interest in organizing on the STIE Pancasetia campus (Y). This research is quantitative which intends to explain the causal relationship between variables through hypothesis testing. The population used in this study are active and less active students who follow the organization on the STIE Pancasetia campus. The number of members for the 2021/2022 period is 110 and the sample is 86 students. sample size using the Slovin formula. The results showed that the Internal Factor Variable (X1) had a significant effect on Organizational Interest (Y) at STIE Pancasetia Banjarmasin partially. External Factor Variables (X2) have a significant effect on Organizational Interest (Y) at STIE Pancasetia Banjarmasin partially, the influence of both Internal Factor variables (X1) and External Factors (X2), simultaneously (together) affect Organizational Interest (Y ) At STIE Pancasetia Banjarmasin. The results of the study stated that the variable that had the dominant influence on Interest in Organization was Internal Factor (X1), which means that Internal Factor (X1) had the strongest influence on Interest in Organization (Y) at STIE Pancasetia Banjarmasin. The variable with the most dominant influence on Interest in Organization (Y) at STIE Pancasetia Banjarmasin, because the partial r value of the Internal Factor variable (X1) is greater than the other variables.
Analisis pengaruh inflasi, pertumbuhan ekonomi, Harga emas, kurs dollar dan SBI terhadap IHSG
Authors: WS Paidi , Sasono Heri
Published: September 2022

The purpose of this study was to analyze the effect of Macro Variables on the Composite Stock Price Index (JCI) for the period 2010 to 2021. The macro variables used in this study were Inflation, Economic Growth, Gold Price, Dollar Exchange Rate and SBI (7-Day Reverse Repo Rate). The research sample year are 12 years, starting from 2010 to 2021. Research analysis using multiple linear regression analysis, t test, F test, coefficient of determination test using SPSS Version 26 software. The conclusion of the study are that Economic Growth, Gold Price, Dollar Exchange Rate has a significant effect on the JCI, while the Inflation and SBI (7-Day Reverse Repo Rate) has not significant effect on the JCI.
Aplikasi metode Material Requirement Planning (MRP) pada CV. Kana permadi dalam merencanakan kebutuhan bahan baku
Authors: Dwiyanti Dessy
Published: September 2022

The global pandemic of the Covid-19 virus has resulted in high demand for face masks as a means of personal protection against the transmission of the virus. Several Micro, Small, and Medium Enterprises (MSMEs) have started to produce their cloth masks because it is increasingly challenging to obtain surgical masks/medical masks. The planning of raw materials can determine the efficiency of production costs and profits from this business. Material Requirement Planning (MRP) is a system or concept used to manage raw material demand planning to meet the expected quantity of raw materials in production is called Material Requirement Planning (MRP). In this research, the author wants to help SMEs, especially CV. Kana Permadi is engaged in making cloth masks to manage the use of their raw materials optimally. They can reduce the cost of raw material inventory and obtain maximum profit by applying the MRP method. In addition, the authors want to know the effect of MRP on the planning of the raw material inventory of the cloth mask product. This study uses the MRP method with the EOQ technique to predict the number of raw material needs for the next period. Exponential Smoothing and Least Squares methods are used. The study results obtained the total cost of planning raw materials CV. Kana Permadi, with the conventional way from April 2020 to March 2021, is IDR 258,763,200 while using the MRP method with the EOQ technique, and the inventory cost is only IDR 46,827,179. So that the application of EOQ techniques on inventory management CV. Kana Permadi in producing cloth masks resulted in inventory cost savings of Rp.211,936,021. In addition, this study proves that the MRP technique can be used in various industries, including MSMEs engaged in convection, such as the production of cloth masks.
Penerapan nilai wajar dalam penilaian aset perusahaan perbankan swasta sebelum dan saat pandemi pada Bank Permata Tbk tahun 2019-2020
Authors: Damayyanti Delvi , Zatayumni Jihan Fadlilah , Dewa Mahesa , Sollihah Putri Dzakiyyah , Fahreza Rizki Aria
Published: September 2022

The application of IFRS in the banking sector plays an important role in seeing its effect on increasing economic growth in Indonesia. One of the banks that have adjusted to IFRS standards by disclosing fairness in their financial statements is Bank Permata. Assessment techniques used to maximize the use of relevant inputs that can be observed. This research was conducted using descriptive analysis to process quantitative data with the application of fair value with assets at PT Bank Permata Tbk. The financial statements use secondary data with data analysis. Overall, the results of the measurement of the fair value of assets from the banking industry at PT Bank Permata Tbk are considered feasible, this is due to the number of statements, namely 19 out of 20 statements that are in accordance with PSAK 68. Based on the results of the analysis, it was found that number 12 does not comply with PSAK 68 paragraph 74 concerning entities prioritizing the hierarchy of values over inputs, on the other hand, according to PSAK 68 paragraph 74 the priority is inputs over fair value hierarchies.
Dampak pandemi Covid-19 terhadap portofolio saham bisnis logistik transportasi laut di Indonesia
Authors: Margono Hanif Nur Fauzi , Daulay Iman Taufiq , Patria Harry
Published: September 2022

The Covid-19 pandemic has had an impact on the global economy, particularly in the logistics industry, which includes Indonesia. The goal of this study is to identify the portfolio performance of the top five Indonesian companies in the logistics sector, particularly sea transportation, and analyze the impact before and during the pandemic using a Monte Carlo simulation of the optimal risk asset portfolio two years before the Covid-19 pandemic and two years during the pandemic. Covid-19. Before (during) the Covid-19 pandemic, the optimal portfolio weight value of BULL.JK 4,99% (0,05%), PSSI.JK 92,01% (34,65%), SMDR.JK 1,40% (31,12%), TMAS.JK 1,29% (30,42%) dan WINS.JK 0,31% (3,77%). Based on the sharpe ratio, the performance of the transportation sector stock portfolio provided a high return compared to risk during the Covid-19 pandemic, from 41.71% to 297.59%, with a level of volatility that tends to be stable before and after the Covid-19 pandemic, from 41.65% to 44.56%. Based on these findings, it can be concluded that the logistics sector in sea transportation can improve performance during the Covid-19 pandemic and is worthy of investment as an investor consideration.
Implementasi akuntansi salam dalam aplikasi shopee
Authors: Wardiana Taufiq Akbar , Nurhayati Nunung , Ihwanudin Nandang
Published: September 2022

Since the Covid-19 case became a pandemic and there was an appeal not to leave the house, the economic cycle was hampered. Marketplace is here to be a solution so that buying and selling can still occur with minimum contact. The Shopee application is one of the marketplaces known for its many promotions. This study aims to review the implementation of salam accounting in marketplaces in Indonesia, one of which is the Shopee application. The study used qualitative methods with descriptive analysis based on literature review. The results of the study show that the Shopee application has implemented a salam contract in its transactions, where the buyer transacts by paying the full value of the goods, then the goods are sent to the buyer's address, and after the buyer agrees with the condition of the goods, the seller gets the money.
Analisis faktor-faktor yang mempengaruhi minat generasi Z untuk berinvestasi di pasar modal
Authors: Lara Gita , Syaipudin Usep , Widiyanti Ade
Published: September 2022

Researchers want to achieve the goal of knowing the factors that influence the interest of Generation Z to invest in the Indonesian capital market. What the researcher will examine is the impact of investment knowledge, returns, and risk preferences on investment interest in the Indonesian capital market. In addition, this research also examines the impact of indicators of investment knowledge including capital market seminars, capital market communities, capital market schools, and capital market courses on investment interest in the Indonesian capital market. The researcher used the Partial Least Square (PLS) SEM analysis technique with SmartPLS version 3.2.9 software. This type of research data uses primary data by distributing questionnaires. Meanwhile, the sampling technique used purposive sampling with a total of 190 respondents. The findings from the research state that investment knowledge and return have an impact on investment interest, risk preferences have no impact on investment interest. Another result of this study, testing the type of investment knowledge states that capital market schools have the greatest impacton investment interest.
Determinan kualitas laporan keuangan pemerintah daerah Kota Surabaya
Authors: Ayu Ningrum Sita , Sundari Siti
Published: September 2022

This study aims to examine the effect of the implementation of good governance, competence of the apparatus, and the government's internal control system on the quality of the Surabaya City Government's financial reports. The research method used is quantitative. The object of this research is all Regional Apparatus Organizations (OPD) in the form of services and agencies of the Surabaya City Government. The research population includes 207 government officials and agencies involved in financial management in the Surabaya City Government. The sampling technique used is simple random sampling method. Data collection was carried out by distributing questionnaires, while the data analysis technique used SEM PLS with SmartPLS software. The results of this study indicate that the implementation of good governance, the competence of the apparatus and the government's internal control system have contributed to the quality of the financial reports of the Surabaya City Government. This shows that the higher the implementation of good governance, the competence of the apparatus and the government's internal control system, the quality of the financial reports of the Surabaya City government will increase.
Implementasi perhitungan harga pokok produksi tahu sumedang dengan penerapan metode full costing dan variable costing
Authors: Juantara Billy Akbar , Kusumastuti Ratih , Tiswiyanti Wiwik
Published: September 2022

This research was conducted to determine the calculation of the cost of goods manufactured according to the company, to determine the calculation of the cost of production when using the full costing method and to determine the comparison of these methods. The location of the research is tofu company located in Pematang Sulur Jambi City. In regard to the cost of production, the company uses its own method which is certainly notappropriate in its implementation. Therefore an appropriate method is needed so that in calculating the cost of production is more accurate and the company can be more precise in making decisions. Based on this, a problem arises that is how the analysis of determining the method of calculating the cost of production on the tofu company if you use the full costing and variable costing method. The results of the study indicate that the full costing method can provide an accurate calculation of HPP, which in its calculation includes all elements of costs, both raw material costs, direct labor costs and fixed variable BOP. This is because the full costing method is very suitable for long-term decision making.
Faktor-faktor yang mempengaruhi rasio pembayaran dividen pada perusahaan FMCG (Fast Moving Consumer Goods 2016-2020)
Authors: Kurniawan Aditya , Gandakusuma Imo
Published: September 2022

The distribution of company profits to shareholders on invested capital through dividends, previous profits, or buying back shares. One of the provisions reviewed in this meeting is the provision regarding the determination or not of dividends or what is better known as dividend policy (policy). The purpose of this study was to determine the effect of ownership structure and cash flow on the dividend payout ratio of the FMCG industry listed on the Indonesia Stock Exchange (IDX). This research was conducted using panel regression analysis with a random effects approach. This study uses secondary data obtained from the quarterly reports of Fast Moving Consumer Good companies listed on the Indonesia Stock Exchange (IDX) for 5 years from 2016 – 2020 using a purposive sample. The results of the panel data regression test show that the institutional ownership variable has a significant effect on the dividend payout ratio. Variable operating cash flow (OCF) and free cash flow (FCF) each partially has a significant effect on the dividend payout ratio. This research is expected to provide an additional reference in deciding how the dividend level to be given (dividend payout ratio) and to identify aspects that can affect the dividend payout ratio, investors who want a dividend return can be more careful in selecting the company where they want to invest their money. demanded. The company (practitioner / financial manager) continues to prioritize good governance in carrying out its business activities. This is so that there is no conflict (agency problem) between management and shareholders because this conflict will be detrimental in the future. . Investors should also explore what rights they have as shareholders and the regulations that protect these rights
Mengukur tingkat kemampuan struktur finansial dan modal terhadap profitabilitas pada perusahaan konstruksi di tengah pandemi
Authors: Nugraha Fauzi Purwa , Munajat MD Enjat
Published: September 2022

The purpose of this study was to examine or study the influence of financial structure and net working capital on the profitability of construction companies in companies listed on the IDX. Financial Structure and Net Working Capital as independent variables, and Profitability (ROE) as dependent variables. Financial Structure and Net Working Capital have no effect on Profitability either jointly or partially. The research was conducted on the company's financial statements for the quarterly period of 2020-2021 which were selected through purposive sampling technique, with the reason for the limitation of research by the company and the consideration that the report was still relevant to current economic conditions. The analytical method used in this research is Multiple Linear Regression Analysis. Hypothesis testing is done by using a significance level of 5%. From this research, it is found that Financial Structure and Net Working Capital together and partially have no significant effect on profitability
Analisis penerapan psak 102 tentang akuntansi murabahah
Authors: Ariadi Deni , Damayanti Fitri , Setyo B Gideon
Published: September 2022

This research is a research entitled Analysis of the Application of PSAK 102 Regarding Murabahah Accounting. This research is motivated by the growing development of financial institutions accompanied by development progress in Indonesia and in line with the increasing public need for financial institution services, especially strong and healthy Islamic financial institutions. The purpose of this is to provide an overview of how the application of PSAK 102 Regarding Murabahah Accounting at PT Bank Brisyariah Tbk in 2019, whether the recognition and measurement, presentation, and effectiveness of murabahah financing transactions have been prepared and presented in accordance with PSAK 102. run murabahah financing. The data used in this study is secondary data, data collection with documentation and literature review and data analysis in this study is descriptive qualitative. The results of this study indicate that the implementation of murabahah financing at PT Bank Brisyariah Tbk in 2019 has been prepared and presented in accordance with PSAK 102 regarding murabahah financing, but PT Bank Brisyariah Tbk in 2019 only runs murabahah by order. There are still obstacles in the application of murabahah financing, namely not knowing many third parties or suppliers in fulfilling the goods that customers want.
Pengaruh independensi, kompetensi, moral reasoning, dan skeptisisme profesional auditor pemerintah terhadap kualitas audit laporan keuangan pemerintah daerah
Authors: Katuruni Innas Susantira
Published: September 2022

This study aims to analyze the effect of independence, competence, moral reasoning, and professional skepticism of government auditors on the audit quality of local government financial statements. The attitude of independence, competence, moral reasoning, and professional skepticism of auditors are some of the attitudes that government auditors should have in their duties to audit financial statements so as to produce audit quality in accordance with what is desired. These attitudes can be explained as the attitude of conducting the audit in accordance with the specified stages, certainty in knowing the type and amount of evidence to be collected, attitudes based on moral awareness that influence ethical decision making, and critical thinking in questioning and evaluating audit evidence. While audit quality is the ability of the auditor to find errors during the audit process and report them to interested parties. In this study using objects, including government auditors who are in the Inspectorate of the Special Region of Yogyakarta and government auditors who are in the Department of Revenue, Financial Management and Assets of the Special Region of Yogyakarta. The inspectors designated as objects consist of the Gunungkidul Regency Inspectorate, Kulonprogo Regency Inspectorate, Bantul Regency Inspectorate, Sleman Regency Inspectorate, Yogyakarta City Inspectorate, and Yogyakarta Special Region Province Inspectorate. The data obtained in this study was carried out using the primary data collection method obtained from research techniques in the form of a questionnaire.
Pengaruh disiplin kerja dan motivasi kerja terhadap kinerja karyawan pada PT. Perkasa Beton Batam
Authors: Situmorang Betharia Claudina , Siagian Mauli
Published: September 2022

Useful research would like to know partially and simultaneously the effect of work discipline and work motivation on the performance of employees of PT Perkasa Beton Batam. The population of the following survey is a total of 112 employees in all departments. The total number of samples collected for the survey was 112 respondents. In this test, the saturated sampling method is used, which is used for the sampling method. The use of the questionnaire is the data collection method. The data was processed using SPSS version 26.0. The survey method used is a quantitative method. The test results show that work discipline has a positive and significant effect on the performance of PT Perkasa Beton Batam employees, the t count is 10,113 > t table 1.981967, and work motivation has a positive effect on the performance of PT Perkasa Beton Batam employees. have a significant effect. the acquisition of t count is 3.679 > t table 1.981967. The results of this test also show that work discipline and work motivation simultaneously affect the performance of PT Perkasa Beton Batam employees. The value is f count 498.847 > f Table 3.08.
Pengaruh profitabilitas, leverage, ukuran perusahaan dan sales growth terhadap tax avoidance
Authors: Faradilla Ivory Candra , Bhilawa Loggar
Published: September 2022

The goal of this essay is to find how tax evasion is affected by profitability, leverage, firm size, and sales growth. The population used in this form of quantitative study is the LQ45 corporation for the 2015-2021 timeframe. The study approach employs a purposive sampling technique, with a sample size of 80 data points from 22 organizations. For linear regression data analysis, SPSS 23 software is used. The f test was used in this study, yielding a result of < 0,05, indicating that the significant value of the variables of profitability, leverage, business size, and sales growth had an effect on tax evasion. Based on partial testing of profitability, leverage, and company size variables with a significance value of <0.05, it is possible to infer that these factors have an influence. While the sales growth variable has a significance value greater than 0,05, it may be assumed that it has no influence.
Faktor-faktor yang mempengaruhi minat mahasiswa akuntansi untuk berkarier di Kantor Akuntan Publik
Authors: Tyas Nur Endah Wahyuning , Maryono Maryono , Ali Ma’sum Muhammad
Published: September 2022

This study aims to determine how much interest accounting students have for a career in public accounting firms. This research was conducted on accounting students who are still active at Stikubank University Semarang for the 2018-2020 period using convenience sampling with the availability of elements and the ease of obtaining them. The data used is primary data. The number of samples selected was 82 out of 478 accounting students who are still active at Stikubank University, Semarang. The data collection technique used is distributing online questionnaires with several question criteria. The results of this study indicate that gender; financial rewards; labor market considerations; professional recognition has a positive and significant effect on the interest of accounting students to have a career in public accounting firms.
Kepuasan kerja karyawan bagian rekam medis pada RSUD Blambangan
Authors: Nilawati Wardha
Published: September 2022

The success of a hospital in carrying out its functions is marked by the excellent service quality of the hospital. To optimize existing human resources, the thing that needs to be considered is the provision of workloads for each employee to match their portion. The purpose of this study was to determine the effect of workload and on job satisfaction of employees of the Medical Record Section at Blambangan Hospital Banyuwang. This study uses a quantitative approach. The number of samples used were 35 respondents who worked at the Blambangan Hospital, especially in the medical record section. Data collection techniques using interviews, questionnaires, and observations. Then, the data obtained were processed by simple regression analysis. The results showed that the effect of workload on employee job satisfaction was 77.1%. This indicates that if employee job satisfaction is considered properly, it will lead to a sense of satisfaction at work
The effect of tax planning and deferred tax expense on earnings management
Authors: Herdiansyah Endra , Septiawan Budi , Ikhsan Sugiyanto
Published: September 2022

This study aimed to analyze the effect of Tax Planning and Deferred Tax Expense to Earnings Management. The independent variable is Tax Planning and Deferred Tax Expense and the dependent variable is the Earnings Management. Data were obtained from the financial statement of 6 manufacturing companies in food and beverages sub-sector listed on Indonesia Stock Exchange in the period 2014-2018. The study uses Multiple Linear Regression Test as the data analysis method. The results show that Tax Planning partially has not a significant positive effect to Earnings Management and Deferred Tax Expense partially have a significant positive effect to Earnings Management. Simultaneously, Tax Planning and Deferred Tax Expense had an effect to Earnings Management.
Pengaruh sifat machiavellian dan komitmen profesional terhadap intensi melakukan whistleblowing
Authors: Indra Salsabila Ardelia , Kusumastuti Ratih , Rahayu Rahayu
Published: September 2022

This study was conducted to examine the causes or factors that influence a person to have the intention of doing whistleblowing. This study aims to determine whether Machiavellian nature and professional commitment affect the intention to do whistleblowing at the Jambi Province Youth and Sports Office. The data used are primary data obtained through questionnaires distributed to employees who work at the Jambi Province Youth and Sports Office and the research sample is 118 employees who work at the Jambi Province Youth and Sports Office with the sampling technique using the saturated sampling method. The data analysis method used multiple linear regression analysis using the SPSS program. The results of this study indicate that the Machiavellian nature and professional commitment affect the intention to do whistleblowing and it can be concluded that the higher the Machiavellian nature, the higher the intention to do whistleblowing as well as professional commitment, the higher the professional commitment, the higher the intention to do whistleblowing.
Dampak bauran penjual terhadap loyalitas konsumen dengan kepuasan konsumen sebagai variabel moderasi
Authors: Asmaliah Nur , Suharno Suharno , Kuleh Kuleh
Published: September 2022

This study aims to measure and analyze the effect of managerial ownership, institutional ownership, profitability, leverage and audit quality. This study uses a quantitative approach. In this study, sampling was carried out using a purposive sampling technique. The type of data used in this study is secondary data, namely data obtained indirectly through intermediary media. The secondary data used in this study is in the form of annual financial reports or annual reports of manufacturing companies listed on the IDX for the 2018-2020 period. The sample criteria set by the author are 223 companies with a number of years of observation for 3 years, then outliers are carried out so as to produce a research sample of 180 companies. The results of this study are managerial ownership and audit quality have no effect on earnings management, institutional ownership and profitability have a positive effect on earnings management, while leverage has a negative effect on earnings management..