bluuebunny/crossref_metadata_2025 huggingface dataset:
THE INFLUENCE OF DEBT COVENANT, PROFITABILITY, BONUS PLAN, AND EXCHANGE RATE ON TAX AVOIDANCE WITH TRANSFER PRICING AS AN INTERVENING VARIABLE IN RAW GOODS SECTOR COMPANIES ON THE INDONESIAN STOCK EXCHANGE
Authors: Apriyanto Vito , Leon Hengky , Haryadi Dedi
Published: September 2024

In companies operating in the Raw Goods Sector that are publicly traded on the Indonesian Stock Exchange, the objective of this research is to determine how debt covenants, profitability, bonus plans, and exchange rates influence transfer pricing. Furthermore, the study seeks to ascertain the impact of transfer pricing, equity markets, debt covenants, profitability, and compensation schemes on tax evasion within the Raw Materials Sector of Indonesian Stock Exchange-listed companies.
The research methodology employed in this study is associative research. The subject of investigation is the raw materials industry on the Indonesia Stock Exchange throughout the period from 2018 to 2022. The population for this study consists of 96 companies registered on the Indonesia Stock Exchange in the primary consumer products industry, spanning from 2018 to 2022. The research employed a purposive sampling strategy. This research consisted of a sample size of 23 firms. The data analysis technique is facilitated by the utilization of a specific tool, namely Statistical Product and Service Solution (SPSS) version 26.
The research findings indicate that the variables of debt covenant, bonus plan, exchange rate, and transfer pricing do not have any impact on tax avoidance. However, profitability is found to have a negative influence on tax avoidance. Debt covenant, profitability, bonus plan, and exchange rate do not impact transfer price. In addition, transfer pricing is unable to reconcile debt covenants, profitability, compensation schemes, and the impact of exchange rates on tax evasion..
Indonesia as a country that has many companies that have been successful at the national and international levels can increase sources of state revenue. As the company's profit rises, the corresponding tax payment also grows. This forms the basis for companies to employ tax evasion tactics in order to reduce their tax obligations. This study investigates the factors that influence tax evasion
ANALISIS PENGARUH BEBAN PAJAK, PROFITABILITAS, MEKANISME BONUS DAN EXCHANGE RATE TERHADAP TRANSFER PRICING PADA PERUSAHAAN SEKTOR BARANG BAKU DI BURSA EFEK INDONESIA
Authors: Denny Denny , Haryadi Dedi , Suanti Suanti
Published: September 2024

Transfer pricing is the practice used by multinational companies to determine prices in transactions between subsidiaries, divisions, or related entities in different countries. The primary purpose of transfer pricing is to determine fair and reasonable prices for goods, services, or intellectual property rights traded between different entities that are within one company but operate in different countries or tax jurisdictions. The purpose of this study is to identify the effect of tax burden, profitability, bonus mechanism and exchange rate on transfer pricing in raw goods sector companies listed on the Indonesia Stock Exchange. The analytical tool used in the study was to use the Statistical Product and Service Solution (SPSS) program version 26. The sampling method is purposive sampling where there are 160 observational data. The results showed that tax burden, profitability, bonus mechanism and exchange rate have a positive effect on transfer pricing
ANALISIS PENGARUH CURRENT RATIO, RETURN ON ASSETS, DEBT TO EQUITY RATIO, DAN TOTAL ASSETS TURN OVER TERHADAP PERTUMBUHAN LABA PERUSAHAAN PERTAMBANGAN BATU BARA TAHUN 2017-2022 DENGAN COMPANY SIZE SEBAGAI VARIABEL MODERASI
Authors: Wiguna Nanda Shautiya , Hakim Lukman
Published: September 2024

This study aims to analyze the effect of current ratio, return on assets, debt to equity ratio, and total assets turn over on profit growth of coal mining companies in 2017-2022 with company size as a moderating variable.  This research method is quantitative. This research data is secondary data. The secondary data used in this study consists of published financial reports of mining companies.  In addition, the official website of the Indonesia Stock Exchange (IDX). The population in this study were coal sector mining companies in the 2017-2020 period, totaling 5 of the 19 coal sector companies on the Indonesia Stock Exchange (IDX).  In this study, the sampling used was purposive sampling technique.  .  This research data analysis technique with the help of SPSS software.  The results of this study are that the Current ratio has a significant impact and has a negative effect on the profit growth of coal companies. Return on assets has a negative and significant effect on the profit growth of coal companies. Debt to equity ratio has a positive and significant impact on profit growth. Total assets turnover has a positive but insignificant impact on earnings growth. Company size cannot moderate the current ratio on the profit growth of coal companies. Company size is able to moderate the impact of return on assets on the profit growth of coal companies. Company size is able to moderate the debt to equity ratio on the profit growth of coal companies. Company size is unable to moderate total assets turnover on the profit growth of coal companies
ANALISIS PERAN AUDIT INTERNAL TERHADAP PENCEGAHAN FRAUD BERDASARKAN LITERATURE REVIEW TERINDEKS SINTA
Authors: Safitri Sari , Firdausi Qonita , Fitriana Fitriana , Santoso Rachmat Agus
Published: September 2024

Fraud is currently a concern for business stakeholders in companies and institutions, many entities are experiencing setbacks and even bankruptcy due to a lack of prevention and discipline regarding actions that can lead to fraud so that public trust in a company decreases. Fraud should be detected and prevented from the start, to avoid the company's credibility and accountability. Therefore, the aim of this research was to find out and comprehensively analyze the role of internal audit in the context of fraud prevention efforts. The research design uses qualitative descriptive analysis using a literature review approach. Data was collected in the form of journals or scientific articles totaling 16 articles from journal provider websites. Based on the results of analysis of 16 Sinta indexed articles for 2019-2024. There are 14 articles which state that internal audit has a role in preventing fraud. This finding is supported by the results of data analysis from several studies which show a positive and significant correlation between the role of internal audit and fraud prevention efforts. Then 2 research articles stated that the role of internal audit did not have a significant influence on fraud prevention efforts
PENGARUH UKURAN PERUSAHAAN, LEVERAGE, KUALITAS AUDIT DAN OPINI AUDIT TERHADAP AUDIT REPORT LAG (PADA PERUSAHAAN SEKTOR BARANG KONSUMEN NON-PRIMER SUBSEKTOR PERDAGANGAN RITEL
Authors: Pratiwi Nelysa Farayoga Sriya , Suwarno Agus Endro
Published: September 2024

This study aims to examine the effect of company size, leverage, audit quality and audit opinion on audit report lag in non-primary consumer goods sector companies in the retail trade subsector listed on the Indonesia Stock Exchange in 2019-2022. This research uses quantitative data. The sampling technique was carried out by purposive sampling method, which resulted in 51 samples. The tests carried out in this study were multiple linear regression tests with the SPSS test tool. The results of this study indicate that simultaneously company size, leverage, audit quality and audit opinion have no effect on audit report lag. Partially, the audit quality variable has an effect on audit report lag. Meanwhile, company size, leverage and audit opinion have no effect on audit report lag
PENGARUH GOOD CORPORATE GOVERNANCE TERHADAP NILAI PERUSAHAAN DENGAN PROFITABILITAS SEBAGAI VARIABEL MEDIASI
Authors: Afifah Ikrimah Muna Abir , Suwarno Agus Endro
Published: September 2024

This study aims to examine the effect of Good Corporate Governance proxied with independent board of commissioners, audit committee, and institutional ownership on company value proxied with Tobin's Q with profitability proxied with Return On Asset (ROA) as a mediation variable. The population in this study was obtained using purposive sampling method on Banking sector companies listed on the Indonesia Stock Exchange (IDX) during the period 2019-2021 and based on predetermined criteria, a sample of 68 companies was obtained. The analysis method used is path analysis and sobel test with SPSS (Statistical Product and Service Solution) Version 25 application tools. The results of the research analysis prove that: 1) The independent board of commissioners has an effect on profitability, 2) The audit committee has no effect on profitability, 3) institutional ownership has an effect on probability, The independent board of commissioners has an effect on the value of the company, 4) The independent board of commissioners has an effect on the value of the company, 5) The audit committee has no effect on the value of the company, 6) Institutional ownership has an effect on the value of the company, 7) Profitability has no effect on the value of the company, 8) Profitability as a mediating variable is not able to mediate the influence of the variable of the independent board of commissioners on the value of the company, 9) Profitability as a mediating variable is not able to mediate the effect of audit committee variables on company value, 10) Profitability as a mediation variable is not able to mediate the influence of institutional ownership variables on company value
THE EFFECTS OF TRUST, STORE IMAGE AND CONSUMER JUDGMENT ON REPEAT PURCHASES MEDIATING CONSUMER SATISFACTION VARIABLES ALFAMIDI DEMAK AREA
Authors: Wibowo Aditya Angger
Published: September 2024

The purpose of this study was to determine how much influence trust, store image and consumer judgment have on repeat purchases through customer satisfaction, because Alfamid customers are the mediator of research. The population of the people taken in the study is the number of Alfamidi customers in the Demak area, the exact number of which is unknown, the sampling technique of course uses purposive sampling, where the sample size is 110 consumer representatives. The validity and reliability criteria applied in this study also use Amos free calculations for data analysis and calculation. The main conclusions of this study are that trust has a positive and significant impact on customer satisfaction; customer satisfaction is positively affected by store image and also positively affects customer satisfaction; consumer judgment is positively affected by customer satisfaction but does not significantly affect customer satisfaction. trust has a positive and significant impact in relation to repeat purchases.Store image has a positive, but not significant impact in relation to repeat purchases; consumer judgment has a positive, but not significant impact in relation to repeat purchases. Consumer satisfaction has a positive and significant impact on repeat purchase behavior. trust has a positive and significant impact on the purchase of goods through consumer satisfaction feedback, while store image has a positive and significant impact on the purchase of goods through consumer consumer feedback, and consumer judgment evaluation has a positive and significant impact on the repurchase of goods through consumer satisfaction feedback
FIRM SIZE MEMODERASI MANAJEMEN LABA DAN CORPORATE SOCIAL RESPONSIBILITY TERHADAP TAX AVOIDANCE
Authors: Fitri Annisa , Margie Lyandra Aisyah
Published: September 2024

This study aims to test and analyze the effect of earnings management and corporate social responsibility on tax avoidance with firm size as a moderating variable in non-cyclical consumer sector companies listed on the Indonesia Stock Exchange for the period 2018-2022. This type of research is quantitative research using multiple linear regression analysis methods, using eviews12. The population in this study amounted to 123 companies, the sample selection used purposive sampling method so as to obtain 24 companies. The test results in this study indicate that simultaneously earnings management and corporate social responsibility have a significant effect on tax avoidance. Partially, corporate social responsibility has not significant effect on tax avoidance, while earnings management has no significant effect on tax avoidance. Firm size is able to moderate the relationship between corporate social responsibility and tax avoidance. However, firm size is not able to moderate the relationship between earnings management and tax avoidance
THE ROLE OF PROFITABILITY IN MEDIATING THE EFFECT OF CAPITAL STRUCTURE AND FIRM GROWTH ON THE FIRM VALUE OF TRANSPORTATION AND LOGISTICS COMPANIES SECTOR
Authors: Silvia Jacklyn Dona , Wuryani Eni
Published: September 2024

This study aims to examine whether there is an influence of capital structure and firm growth on firm value and whether profitability can be an intermediary or mediation on the influence between these variables. The population in this study were transportation and logistics companies listed on the Indonesia Stock Exchange totaling 37 companies, and 17 of them met the purposive sampling criteria to be used as research samples. The research method used is quantitative with data sources in the form of secondary data. The data analysis method uses multiple linear regression analysis with SPSS version 25 and the sobel test. The results of this study provide evidence that the variables of capital structure and firm growth have a significant positive effect on profitability, capital structure has a significant negative effect on firm value, firm growth has no effect on firm value, and profitability has a significant positive effect on firm value. And profitability is not able to mediate the effect of capital structure and firm growth on firm value
ANALISIS IMPLEMENTASI PSAK 46 (STUDI KASUS PADA PT TELEKOMUNIKASI INDONESIA, TBK)
Authors: Murti Galuh Tresna , Yasmine Sahara Novatania , Nadia Zalfa , Jembar R Marsyal Muhammad
Published: September 2024

This paper presents an analysis of the implementation of PSAK 46 on deferred taxes at PT Telekomunikasi Indonesia, Tbk. For the period 2021-2022. The study focuses on the recognition, presentation, and disclosure of deferred tax assets and liabilities in the financial statements. The research uses the annual financial reports of PT Telkom Indonesia for the years 2021-2022. The results reveal the company’s recognition of deferred tax assets and liabilities, as well as the impact on its financial performance. The study contributes to enhancing the quality of financial information required by stakeholders
ANALYSIS OF CREDIT RESTRUCTURING POLICY IMPLEMENTATION IN THE FRAMEWORK OF NATIONAL ECONOMIC RECOVERY DUE TO COVID-19
Authors: Putri Putu Ayu Diah Widari , Widyari Nyoman Yudha Astriayu , Sari Ida Ayu Komang Tiara Pratistha
Published: September 2024

The high credit risk during the Covid-19 pandemic requires effective solutions to maintain economic stability. To restore the economic and banking sectors, the government through the Financial Services Authority issued regulations to carry out credit restructuring. The aim of this research is to determine the implementation of credit restructuring policies and the criteria for debtors affected by Covid-19 who are entitled to credit restructuring at BPRs in Denpasar City. This research uses a case study research method. The results of this research show that the implementation of the restructuring policy due to Covid-19 provided by BPR in Denpasar City includes postponing interest payments, postponing principal payments and extending the term. Meanwhile, the criteria for debtors who are entitled to credit restructuring include all debtors who, according to the Bank's assessment of the submitted restructuring application, the debtor experiences problems in fulfilling their obligations because they are affected by the Covid-19 pandemic and the debtor has good business prospects to support credit quality and is able to fulfill their obligations after restructuring
PENGARUH ETIKA PROFESI, PROFESIONALISME, INDEPENDENSI, DAN KOMITMEN ORGANISASI TERHADAP KINERJA AUDITOR INTERNAL
Authors: Bhaskoro Ahmad Panji , Ulupui I Gusti Ketut Agung , Musyaffi Ayatulloh Michael
Published: September 2024

This research was conducted with the aim of determining the influence of professional ethics, professionalism, independence and organizational commitment on the performance of internal auditors. This research uses primary data using a research instrument in the form of a questionnaire. The respondents in this research were the Auditors of the Main Inspectorate of the Central Jakarta National Narcotics Agency (BNN). The sampling technique uses a saturated sampling technique with a total of 60 auditors as respondents. The analysis used is Descriptive Statistical Analysis and Inferential Statistical Analysis using the SmartPLS 4.0 program. The results of this research show that Professionalism and Organizational Commitment have a positive effect on Internal Auditor Performance, while Professional Ethics and Independence have no effect on Internal Auditor Performance
PENGARUH KESADARAN WAJIB PAJAK DAN PENGETAHUAN PERPAJAKAN TERHADAP KEPATUHAN WAJIB PAJAK DALAM MEMBAYAR PAJAK BUMI DAN BANGUNAN
Authors: Asfira Asfira , Rijal Abdul , Hamzah Hajrah
Published: September 2024

This research aims to analyze to analyze the influence of taxpayer awareness and tax knowledge towards Taxpayer Compliance in Paying Land and Building Taxes in East Tonrokassi Village, Tamalatea District, Jeneponto Regency. The population in this research is land and building tax payers in East Tonrokassi Village, Tamalatea District, Jeneponto Regency. The population in this study was 2698 Taxpayers. while the sample was 97 taxpayers taken using a non-probability sampling technique using a purposive sampling method. Data collection was carried out using questionnaires. The data analysis used is instrument testing, classical assumption testing, and hypothesis testing using SPSS v. 25 for windows. The results of this research show that Taxpayer Awareness and Tax Knowledge  influence taxpayer compliance in paying Land and Building Tax in East Tonrokassi Village, Tamalatea District, Jeneponto Regency
PENGARUH PENGUNGKAPAN CSR, KEBIJAKAN DIVIDEN, KEPEMILIKAN INSTITUSIONAL, LEVERAGE, PROFITABILITAS, DAN TAX AVOIDANCE TERHADAP NILAI PERUSAHAAN
Authors: Indilla Faizah Ikramina , Yuliani Rahma
Published: September 2024

The objective of this study is to investigate the effects of corporate social responsibility (CSR) disclosure, dividend policy, institutional ownership, leverage, profitability, and tax avoidance on firm value. The intention is to comprehend how these elements affect firm value amidst the dynamic market challenges, thereby providing insights to stakeholders. The research population consisted of consumer non-cyclicals sector companies listed on the Indonesia Stock Exchange during 2021-2022, with sample collected through purposive sampling, resulting in 21 companies and yielding 42 sample units. The analytical methodology employed multiple linear regression supported by SPSS 29. The research findings highlight that dividend policy and profitability have an effect on firm value, consistent with signalling theory. However, CSR disclosure, institutional ownership, leverage, and tax avoidance do not affect firm value
PENGARUH GREEN ACCOUNTING, STRUKTUR MODAL DAN CORPORATE SOCIAL RESPONSIBILITY TERHADAP KINERJA KEUANGAN DENGAN GOOD CORPORATE GOVERNANCE SEBAGAI VARIABEL PEMODERASI
Authors: Ruhiyat Endang , Kurniawan Muhammad Erick
Published: September 2024

This research aims to determine the influence of green accounting, capital structure and corporate social responsibility on financial performance with good corporate governance as a moderating variable. This type of research is quantitative research using secondary data. The population in this research is the index sector compass 100 companies listed on the Indonesia Stock Exchange in 2018-2022, totaling 100 companies. The sample determination in this research was carried out using a purposive sampling technique and a sample of 11 companies was obtained. The data analysis technique used is panel data regression analysis with the Eviews 12 application. Based on the research results, it can be concluded that it is partially green accounting and capital structure have an influence on financial performance, while corporate social responsibility has no influence on financial performance. Based on analysis through moderated regression analysis, good corporate governance is unable to moderate the influence of green accounting, capital structure and corporate social responsibility on financial performance, capital structure and corporate social responsibility terhadap kinerja keuangan
STUDI EKSPLORASI FAKTOR PENENTU PENILAIAN HARGA SAHAM PT SEMEN INDONESIA (PERSERO) TBK
Authors: Anggraini Kafita , Hayati Nur
Published: September 2024

This research explores the share price performance of PT Semen Indonesia (Persero) Tbk from 2019 to 2023 using descriptive analysis methods. The research focus includes variables such as Earnings Per Share (EPS), Debt to Equity Ratio (DER), Total Asset Turnover (TATO), Return on Equity (ROE), Current Ratio (CR), Price Earning Ratio (PER), and Net Profit Margin (NPM). The data used comes from the annual financial report of PT Semen Indonesia. Research findings show that the company experiences significant fluctuations in EPS which are influenced by sales dynamics and operational costs.ROE shows variations in the efficiency of using own capital, while DER decreases consistently, reflecting good management in debt management. TATO and ROA experienced fluctuations, reflecting the company's efforts to optimize the use of assets to increase operational efficiency. The company's liquidity, as reflected in the CR remains stable in meeting short-term obligations. Even though PER has decreased, indicating a lower market assessment of share valuation, NPM varies due to fluctuating operational costs. To improve stability and profitability in the future, the company's focus needs to be increased on operational efficiency and better cost management
PENGARUH PROFITABILITAS, LIKUIDITAS DAN SOLVABILITAS TERHADAP NILAI PERUSAHAAN
Authors: WP Bima Fikri Anggareksa , Ulupui I Gusti Ketut Agung , Yusuf Muhammad
Published: September 2024

This study aims to examine the effect of profitability, liquidity, and solvency on the value of companies listed in the LQ45 index on the Indonesia Stock Exchange (IDX) during the period 2021-2023. This study uses secondary data obtained from the annual financial statements of LQ45 companies published on the IDX website (www.idx.co.id). The research sample consisted of 28 companies that were consistently listed in the LQ45 index during the period. The analysis method used is panel data regression analysis using Eviews 13 software. The results showed that profitability has a positive and significant effect on firm value, liquidity has no significant effect on firm value, and solvency has a positive and significant effect on firm value. This research has important implications for investors, company management, government, and the Indonesia Stock Exchange in decision making and policy formulation
PENGARUH LEVERAGE, INTENSITAS MODAL, DAN KOMISARIS INDEPENDEN TERHADAP TARIF PAJAK EFEKTIF
Authors: Javiera Olivia
Published: September 2024

This research aims to determine the effect of Leverage (X1), Capital Intensity (X2), and Independent Commissioner (X3) on Effective Tax Rates. The independent variables in this research are Leverage with the Debt Equity Ratio (DER) indicator, Capital Intensity with the Capital Intensity Ratio (CIR) indicator, Independent Commissioner with the proportion of independent commissioners as an indicator. The Dependent Variable in this research uses the Effective Tax Rate which is measured using the Effective Tax Rate (ETR) indicator. The method used in this research is quantitative using secondary data sourced from the financial reports of all manufacturing sector companies during the 2020-2021 period. The sampling method in this research used a purposive sampling method with 172 observations. This research uses panel data regression analysis method which is processed with the Eviews 12 application. The results obtained from this research show that Leverage has a positive effect on Effective Tax Rates. Capital Intensity has a positive effect on Effective Tax Rates. Independent Commissioners have no influence on the Effective Tax Rate
ANALISIS KEPATUHAN PAJAK PENGHASILAN PASAL 21, PASAL 23 DAN PASAL 4 AYAT 2 PADA PT ABC TAHUN 2023
Authors: Fahrezi Ramadhani Anhar , Sunani Avi
Published: September 2024

This research aims to analyze PT's compliance. ABC, a company that provides hotel information services, against Indonesian tax regulations. The main focus is on payment and reporting of Periodic Tax Returns for PPh Article 21, PPh Article 23, and PPh Article 4 paragraph 2. Apart from that, this research also aims to identify problems faced by the Accounting Services Office (KJA) which is responsible for this aspect. corporate taxation. The research method used is descriptive qualitative using primary data consisting of Periodic Tax Returns, proof of payment, as well as equalization documents for PPh Article 21, PPh Article 23, and PPh Article 4 paragraph 2 PT. ABC and secondary data from interviews with two informants, namely supervisors and senior staff at KJA. The research results show that overall, PT. ABC was less compliant in fulfilling their tax obligations in the three aspects investigated. Several cases of delays in tax payments and reporting were found, as well as corrections in tax calculations carried out by PT. A B C. Delays in submitting data and changes in data that are not immediately reported as well as a long payment application process within the company are problems faced by the Accounting Services Office (KJA) as a tax consultant for PT. A B C.
PENGARUH RELIGIUSITAS, LINGKUNGAN KERJA, DAN PENGETAHUAN AKUNTANSI SYARIAH TERHADAP MINAT BERKARIR DI SEKTOR PERBANKAN SYARIAH
Authors: Ramandha Della Putri , Hasanah Nuramalia , Armeliza Diah
Published: September 2024

The purpose of this study was to determine and analyze how religiosity, work environment, and islamic accounting knowledge influence career interest in the islamic banking sector. The data sources used in this study are primary data, questionnaires were distributed to active students of the Accounting Study Program, State University of Jakarta using Google Form. Data analysis in this study used a multiple linear regression analysis model.
The results of the study showed that religiosity and work environment have an influence on students' interest in a career in the islamic banking sector. While islamic accounting knowledge does not affect students' interest in a career in the islamic banking sector
AKUNTANSI MANAJEMEN STRATEGIS DALAM PERSPEKTIF REVOLUSI INDUSTRI 5.0
Authors: Indirman Veri , Valdiansyah Riyan Harbi , Rahayu Sri
Published: September 2024

The Industrial Revolution has undergone several notable transformations, transitioning from the introduction of mechanization and steam power to the advent of digitalization, referred to as the Industrial Revolution 4.0. With the emergence of Industrial Revolution 5.0, or Society 5.0, emphasis has shifted towards the utilization of contemporary technologies, such as the Internet of Things (IoT), Artificial Intelligence (AI), and big data analysis, with the aim of effectively fulfilling human needs and enhancing social welfare. The overarching objective of Society 5.0 is to achieve harmonious equilibrium between economic progress and the resolution of social issues through the establishment of seamless interconnectivity between virtual and tangible realms. This study employed a qualitative methodology, specifically a scoping approach. It examines the impact of the Society 5.0 concept on the accounting perspective in strategic management, with the aim of facilitating more effective decision-making and enhancing the predictive capacity of an organization's future performance. The field of strategic management accounting, which supports the strategic management of corporations, has adapted to technological advancements. The application of digital technology in accounting enables more accurate and quality analyses, and improves the efficiency and effectiveness of the decision-making process. However, digital transformation also faces various challenges, including employee engagement, management support, and skill gaps. This research is expected to provide practical implications for industrial companies on how the Society 5.0 era changes the perspective of accounting in strategic management
DINAMIKA GENERASI SANDWICH DALAM PENGELOLAAN KEUANGAN : SEBUAH STUDI FENOMENOLOGI
Authors: Dewi Desak Putu Nitya , Putra Anak Agung Gede Adi Mega , Kusuma Ni Putu Noviyanti
Published: September 2024

The purpose of this study is to investigate the significance of the sandwich generation's financial management experiences in challenging financial times. Qualitative research design using interpretive phenomenological approach was employed. Three individuals who embodied the sandwich generation were interviewed in-depth in order to gather data. The Interpretative Phenomenological Analysis method was employed to examine the interview results. The findings of this study suggest that the elements that drive informants to fulfill their role as a sandwich generation include favorable attitudes, subjective norms, perceived behavioral control, and felt religiosity. Based on his interpretation of the event, the informant experienced good emotions such as pride and believed that taking on this responsibility was a way of showing his parents love
PENGARUH FINANCIAL DISTRESS, OPINI AUDIT, DAN PERGANTIAN MANAJEMEN TERHADAP AUDITOR SWITCHING
Authors: Octarisa Maida Zerlina , Syamsuri Syamsuri
Published: September 2024

This study aims to determine the effect of Financial Distress, Audit Opinion, and Management Change on Auditor Switching in companies listed on the Indonesia Stock Exchange (BEI) for the period 2018-2022. Based on the purposive sampling method, a sample of 35 companies was obtained. The analysis method used is descriptive statistical method using logistic regression analysis tool. Hypothesis testing was conducted using Eviews 12 software. The results of this study indicate that Financial Distress has no effect on Auditor Switching, Audit Opinion has a significant effect on Auditor Switching. Management Change has no effect on Auditor Switching
PENGARUH TRANSFER PRICING, UMUR PERUSAHAAN, DAN PERTUMBUHAN PENJUALAN TERHADAP PENGHINDARAN PAJAK
Authors: Suciati Sartica Eka , Sastri Enan Trivansyah
Published: September 2024

This study aims to provide empirical evidence of the effect of transfer pricing, company age, and sales growth on tax avoidance. The population in this study is consumer non-cyclicals companies in the food and beverage subsector listed on the Indonesia Stock Exchange (IDX) during the 2018-2022 period. The type of research used is an associative quantitative approach using secondary data in the form of annual financial reports obtained from the IDX. This research uses purposive sampling. The number of samples used was 17 companies with 5 years of observation, so that the total sample of this study was 85 data. Data analysis in this study used panel data regression analysis with the help of EViews version 9 software. The results of the study simultaneously show that transfer pricing, company age, and sales growth affect tax avoidance. While the partial research results show that: (1) Transfer pricing has no effect on tax avoidance, (2) Company age affects tax avoidance, and (3) Sales growth has no effect on tax avoidance. This research is expected to provide contribution benefits in the development of theory about the effect of transfer pricing, company age, and sales growth on tax avoidance
PENGARUH PENERAPAN SISTEM E-FILING, TINGKAT PEMAHAMAN PERPAJAKAN DAN KESADARAN WAJIB PAJAK TERHADAP KEPATUHAN WAJIB PAJAK
Authors: Nurshofia Fitri , Prasetya Eka Rima
Published: September 2024

This research aims to analyze whether there is an influence between the application of the e-filing system, the level of understanding of taxation, and taxpayer awareness on taxpayer compliance at the Serpong Primary Tax Service Office. The approach used in this research is a quantitative approach. The population in this study were taxpayers registered at the Serpong Primary Tax Service Office. The data used is primary data obtained through questionnaires to respondents. The sample in this study was obtained using the convenience sampling method with the slovin formula, so that 100 samples were obtained. The data analysis method used is multiple linear regression analysis using SPSS version 20. The results of this study indicate that the application of the e-filing system affects taxpayer compliance, the level of understanding of taxation affects taxpayer compliance, and taxpayer awareness affects taxpayer compliance
ANALISIS LAJU PERTUMBUHAN DAN EFEKTIVITAS PENERIMAAN PAJAK MINERAL BUKAN LOGAM DAN BATUAN DI KOTA PALEMBANG
Authors: Meisya Meisya , Sandrayati Sandrayati , Mubarok Muhammad Husni
Published: September 2024

This research aims to analyze the growth and effectiveness of taxes on non-metallic minerals and rocks in Palembang City from 2019 to 2023. This research uses a descriptive approach with qualitative methods. Data obtained through interviews as primary data and secondary data target and realization of Palembang City Regional Tax for 2019 - 2023. The results of this research explain that during the period 2019 to 2023 the growth rate of Non-Metal Mineral and Rock Tax for Palembang City has an average value amounted to 11.22% and was categorized as unsuccessful. On the effectiveness side, it shows that during the period 2019 to 2023 the effectiveness of non-metallic mineral and rock taxes in Palembang City is included in the effective category with an average effectiveness value of 91.17%.
PENGARUH MEDIA SOSIAL, EDUKASI PASAR MODAL DAN PENGGUNAAN ANALISIS FUNDAMENTAL TERHADAP KEPUTUSAN INVESTASI DI PASAR MODAL
Authors: Setiawati Alifia Arum , Venusita Lintang
Published: September 2024

This research aims to examine the influence of social media, capital market education, and the use of fundamental analysis on capital market investment choices made by student stock investors in Surabaya. Questionnaires were distributed to students from various universities in Surabaya who actively invest in the capital market. Purposive sampling was used to select 400 respondents as the sample for this research. This research uses a quantitative methodology with the Partial Least Squares (PLS) technique, and the SmartPLS application is used for analysis. Research findings show that social media has a significant influence on students' investment decisions. Capital market education has a significant influence on investment decisions. Apart from that, the use of fundamental analysis also shows a significant influence on student investment decisions
ANALISIS PENERAPAN SISTEM INFORMASI AKUNTANSI PENGGAJIAN NON ASN DAN PENGENDALIAN INTERNAL DALAM UPAYA MENINGKATKAN KINERJA PEGAWAI PADA DINAS PERDAGANGAN DAN PERINDUSTRIAN KABUPATEN SUKABUMI
Authors: Gunawan Muhamad Sahrul , Suwiryo Darmo H. , Tanjung Hendra
Published: September 2024

Payroll Accounting Information System and Internal Control are important aspects in managing a government agency because a good payroll accounting information system and internal control can provide accurate information and avoid errors in payroll so that it can improve employee performance. The type of research used is a qualitative descriptive method, the data processed is the result of unstructured interviews and observations that will be analyzed qualitatively and described in descriptive form. The results of the study show that the implementation of the Non ASN payroll accounting information system and internal control has been running well in improving employee performance. However, the Sukabumi Regency Trade and Industry Service needs to improve the attendance recording system which is still done manually as one of the weaknesses that needs to be improved into a computerized system to avoid fraud. In addition, internal control related to organizational structure also needs to be improved to separate the performance of employee tasks and functions more effectively and add human resources in several parts to prevent a decline in performance
ANALISIS PENGARUH MANAJEMEN MODAL KERJA TERHADAP PROFITABILITAS: STUDI KASUS PADA RUMAH SAKIT X
Authors: Ayuntari Chivalrind G , Wahyuningrum Dwi Sari
Published: September 2024

This study aims to analyze the effect of working capital management on profitability in X Hospital. The research method used is descriptive quantitative. The data source used comes from secondary data in the form of financial statements of Hospital X for the period 2020 - 2022.  Working capital analysis is carried out by analyzing financial ratios using cash turnover, accounts receivable turnover, and inventory turnover ratios. Meanwhile, to analyze profitability, the ratios of return on assets (ROA), return on equity (ROE,) and net profit margin (NPM) were used. The results showed that working capital management has a significant effect on profitability
IMPLEMENTASI ACCURATE ONLINE DALAM MEMPERMUDAH PENGELOLAAN LAPORAN KEUANGAN PADA PT. XYZ AKUNTING
Authors: Tezar Muhammad
Published: September 2024

The aim of this research is to introduce Accurate Accounting in simplifying the process of creating and managing financial reports, especially for PT. XYZ Accounting. The research method used is a qualitative approach with literature study methods and experimental methods. The research results show that Accurate Accounting provides convenience in terms of use and efficiency in creating and managing financial reports required by companies, one of which is PT. XYZ Akunting, from the Accurate Online data above, it can be seen that PT. XYZ Akunting has a BCA Cash balance (which has been reduced by several charges) of Rp. 98,400,000, with trade receivables of Rp. 2,000,000. Meanwhile, the inventory owned is IDR. 11,750,000 which consists of 10 rolls of cotton cloth, so the total assets recorded are Rp. 112,150,000,-. Meanwhile, on the Liability Side of PT. XYZ Accounting has Accounts Payable of Rp. 11,750,000,-. As for Liabilities, it is IDR. 100,400,000
EKSPLORASI DINAMIKA STRUKTUR MODAL PADA PT SEMEN INDONESIA (PERSER) TBK
Authors: Hamidah Fina Nur , Hayati Nur
Published: September 2024

This research explores the capital structure of PT Semen Indonesia (Persero) Tbk for the period 2019-2023, using qualitative methods and literature review studies. The research focus includes analysis of Debt to Equity Ratio (DER), Liquidity, Profitability (ROA), Total Asset Turnover, Sales Growth, Asset Structure, Net Profit Margin, Company Size, and Business Risk. The data analyzed comes from the company's annual financial statements as well as various other reliable public data sources. The research findings show that DER has decreased significantly, reflecting an increase in the company's financial stability. Although liquidity fluctuates and tends to be below industry standards, ROA is relatively stable with an average of 2.9%, while Total Asset Turnover and Net Profit Margin perform quite well despite being below industry standards. Sales Growth fluctuated significantly, while the company's Asset Structure experienced a decline. Nonetheless, Company Size stabilized with significant total assets, and Business Risk showed moderate fluctuations. This research provides important insights for company management in developing more efficient financial strategies for the future
Caracterização fisiográfica da bacia hidrográfica do Riacho Cachoeira, Pernambuco, Brasil
Authors: Soares Gabriel Antonio Silva , Silva Nara Tôrres , Bandim Camila Gardenea de Almeida , Santana Sidney Henrique Campelo de , Silva Joélia Natália Bezerra da , Galvíncio Josiclêda Domiciano
Published: September 2024

A caracterização das bacias hidrográficas é crucial para o planejamento hídrico, uma vez que as características físicas influenciam diretamente no regime hidrológico de uma determinada área. Considerando o impacto da escassez de dados detalhados e atualizados para o planejamento e a gestão dos recursos hídricos, o presente estudo tem como objetivo obter as características físicas da bacia hidrográfica do Riacho Cachoeira, localizada no semiárido pernambucano, utilizando dados de alta resolução provenientes do sensor LiDAR. A caracterização foi segmentada no levantamento dos parâmetros geométricos, dos hidrográficos e dos topográficos, obtidos por meio de ferramentas de análise hidrológica e análise da superfície em ambiente SIG. Os principais resultados revelam que a bacia possui formato alongado, indicando baixa suscetibilidade a enchentes. Além disso, a bacia é de quinta ordem, com uma rede de drenagem ramificada, e apresenta baixa extensão média do escoamento superficial, indicando uma drenagem regular. A declividade da bacia é predominantemente baixa, o que sugere um escoamento superficial lento. A utilização de dados LiDAR para a caracterização fisiográfica da bacia, revela detalhes cruciais para o entendimento da hidrologia local e pode potencialmente subsidiar o desenvolvimento de políticas de manejo e preservação dos recursos hídricos.
Feições Erosivas em Trilhas no Campus da UFAM, Manaus-AM
Authors: Castro Brenda Sarah Cardoso de , Alves Manoela do Nascimento , Silva Mateus Alesy Batista Couto da , Andrade Raimundo Saturnino de , Couto Viviane Mendes , Vieira Antonio Fabio Sabbá Guimaraes
Published: September 2024

O presente trabalho, analisa condições de conservação da trilha de acesso do Campus UFAM até o Conjunto Habitacional Industriários, em Manaus-AM. Foram observados o grau de compactação, capacidade de infiltração, existência de feições erosivas e presença de resíduos sólidos. Os principais resultados demonstram a possível classificação do solo em duas classes principais, Latossolo Amarelo e Neossolo Quartzarênico, refletindo nas diferentes condições de resistência à penetração e taxas de infiltração, com diferenças nos dados coletados na trilha e fora desta. Sendo a menor taxa de infiltração na trilha e a maior taxa na floresta, ambos sobre Latossolo. Quanto à resistência à penetração, observou-se maiores taxas na trilha sobre Latossolo e as menores no solo de transição entre o Latossolo/Neossolo Quartzarênico. Observou-se também resíduos sólidos ao longo da trilha, com concentração maior nas proximidades do muro separando a floresta do Campus do conjunto. Por fim, no terço inferior da trilha, observou-se a formação de incisões erosivas do tipo sulcos e marmitas, como resultantes da combinação entre maior declividade do trecho, maior resistência à penetração e baixas taxas de infiltração. Condições estas que contribuíram para a geração de escoamento superficial concentrado – principal processo de formação dessas feições erosivas.
Anamnesis
Authors: Ramírez Osorto Luis José , Rivera Figueroa Brescia Naomi
Published: September 2024

La Historia Clínica (HC) es considerada como el documento más importante del enfermo. Juega un importante papel en la formación del alumnado, como la disciplina más doctrinal y con mayor proyección formativa. Es un documento médico legal donde son recolectados todos los aspectos relacionados con el proceso salud-enfermedad de un paciente específico; y son utilizadas en los servicios de salud en los tres niveles de atención médica, con sus respectivas particularidades. La realización de la historia clínica o anamnesis es la principal herramienta diagnóstica de un médico. La anamnesis se realiza en una sola entrevista. La anamnesis debe tener un orden, en especial para evitar olvidos u omisiones. Es el documento que refleja el quehacer del profesional
Examen Físico
Authors: Ramírez Osorto Luis José , Ramos Baca German Humberto , Caceres Carranza Fernando Javier , Suazo Barahona Rodolfo Danilo , Ávila Godoy Kelin Janeth , Oliva Hernández Gabriel Ricardo , Zelaya Sorto Nancy Danubia , Rivera Figueroa Brescia Naomi
Published: September 2024

El examen físico es un arte que se domina mediante la práctica repetida. Se sugiere perfeccionar dos o tres maniobras específicas para cada segmento corporal. La práctica supervisada es crucial para aprender este examen. A medida que se adquieren conocimientos médicos, mejora la ejecución de las maniobras. Los datos del examen físico deben evaluarse en el contexto del paciente y no de manera aislada. La exploración física debe tener un orden sistemático, utilizando los sentidos para una mejor interpretación: vista para la inspección, tacto para la palpación, y oído para la percusión y auscultación. Debe realizarse en un ambiente espacioso, privado, bien iluminado y con los materiales necesarios. Es esencial seguir un orden cráneo-caudal de inspección, palpación, percusión y auscultación para un examen completo y certero.
Fiebre, dolor y analgésicos
Authors: Ávila Godoy Kelin Janeth , Ramírez Osorto Luis José , Caceres Carranza Fernando Javier , Oliva Hernández Gabriel Ricardo , Zelaya Sorto Nancy Danubia , Ramos Baca German Humberto , Suazo Barahona Rodolfo Danilo
Published: September 2024

El dolor es una experiencia desagradable, asociada a daño tisular real o potencial. Se produce por mecanismos periféricos que involucran a los nociceptores y sus vías centrales. El dolor se clasifica en somático y visceral, este se conduce por la vía espinotalámica lateral y es controlado ya sea, por el mecanismo de la teoría de la compuerta y/o el SAE. Se considera fiebre cuando la temperatura corporal supera los 38 °C. La elevación de la temperatura está regulada por el hipotálamo en respuesta a pirógenos que activan la producción de PGE2 y AMPc. El dolor se maneja de acuerdo con la Escalera Analgésica, que incluye el uso de antiinflamatorios no esteroideos (AINEs), opioides y coadyuvantes como los esteroides o los antidepresivos. En cambio, la temperatura puede regularse principalmente con el uso AINEs ya que estos inhiben la síntesis y liberación de prostaglandinas.
Edema y diuréticos
Authors: Ramírez Osorto Luis José , Ávila Godoy Kelin Janeth , Caceres Carranza Fernando Javier , Ramos Baca German Humberto , Zelaya Sorto Nancy Danubia , Oliva Hernández Gabriel Ricardo , Suazo Barahona Rodolfo Danilo , Oliva Sánchez Leny Vanessa , Aragon Flores Darwin Alexander , Castellanos Perdomo Sebastian Alberto , Bueso Fuentes Valeria Sophia , Guevara Reyes Brian Manuel , Mendoza Sabillon Héctor Ivan , Rodríguez Cantarero Cinthya Johana , Chinchilla Acosta Milagros José
Published: September 2024

El edema se define clínicamente como una tumefacción o hinchazón de la dermis y el tejido celular subcutáneo, debido a una acumulación excesiva de líquido en el espacio intersticial. Los principales mecanismos fisiopatológicos que participan en el desarrollo del edema son: el aumento de la presión hidrostática capilar, disminución de la presión oncótica capilar, aumento de la permeabilidad del endotelio y obstrucción del flujo linfático. Los trastornos en la función hepática, cardiovascular y renal, son las principales afecciones relacionadas con el desarrollo de edemas. Los diuréticos son fármacos cuya finalidad es el aumento de la diuresis, provocando una disminución de líquido en el tejido intersticial, consecuencia de la menor concentración de cloruro de sodio NaCl en el organismo. La disminución de la concentración de sodio se debe, a que la mayoría de diuréticos están dirigidos a actuar en los canales de membrana que controlan la entrada y salida de estos iones.