bluuebunny/crossref_metadata_2025_split huggingface dataset:
ANALISIS PENGARUH UKURAN PERUSAHAAN DAN STRUKTUR MODAL TERHADAP PROFITABILITAS PADA PERUSAHAAN LQ45
Authors: Gonawan Steven Habel , Trihastuti Adiati 
Published: July 2020

ABSTRACTCompetition in the business, making each company seeks to improve performance so that all the company's goals can be achieved. The main task of the company management is to determine the target capital structure which included a proportion of funding by the company's debts. One measure of success in the management of the company is profitability. LQ 45 group are a group of the company's shares that are of interest and concern to investors. The purpose of this study is determine significant influence partially and simultaneously company size and capital structure on profitability in LQ45 company. This research is causality using a quantitative approach. This study design using the design of quantitative research methods. This research was conducted in LQ45 companies listed on the Indonesia Stock Exchange, when the study was conducted in January-April, 2016. The population in this study are LQ45 companies listed on the Indonesia Stock Exchange. The research sample used are LQ 45 companies on the Indonesia Stock Exchange 2011-2014 period. The sampling technique used is sampling non-probability. The sampling method in this study using purposive sampling method. Data were analyzed using linear regression. Based on the analysis, it can be concluded that the variable company size and its capital structure has a significant influence simultaneously and partially on profitability in the LQ45 company. It is known from the value of F (significance level) at t is smaller than ? (0.05). Keywords: company size, capital structure, profitability
AUDIT SUMBER DAYA MANUSIA TERHADAP KINERJA GURU DI SMK NEGERI 1 KEMLAGI MOJOKERTO
Authors: Kurniawan Deni , Bhayangkara I.B.K. 
Published: July 2020

ABSTRACTHuman resources are one of the important factors in increasing the ability of productivity to maintain and restore school probabilities. Schools must also pay attention to the level of teacher satisfaction so that teachers can work productively. The productivity of a school is influenced by various factors, one of the important factors is the quality of human resources owned. Began degan (recruitment) based on (job description). To determine the compensation that is given up to human resource maintenance activities (1) To find out and identify problems related to human resource management in the implementation of teacher performance appraisal in the State High School 1 Kemlagi Mojokerto (2) To find out the Role of HR Audit (human resources) in evaluating teacher performance at SMK Negeri 1 Kemlagi Mojokerto (3) Providing recommendations that might be used for HR function at SMK Negeri 1 Kemlagi Mojokerto. This research belongs to the type of evaluative research, and the suitable research approach is descriptive qualitative, which is supported by quantitative data collection through structured interviews or, questionnaires, observations and documentation (1) SMKN has not been maximized in providing facilities for the learning process to participants students (2) SMKN is still lacking in many shortcomings and weaknesses obtained from the findings to be improved (3) Not all the teaching material facilities have been fulfilled in the classroom. Keywords: Evaluation, Human Resources, Teacher Performance
ANALISA DAMPAK REVALUASI ASET TETAP BERDASARKAN PERATURAN MENTERI KEUANGAN NO.191/PMK.010/2015 TAHUN 2015 DALAM PERHITUNGAN BEBAN PAJAK PENGHASILAN (Studi Kasus Pada Pt. XYZ di Mojokerto)
Authors: Syukroni Muhammad Amar , Hwihanus Hwihanus 
Published: July 2020

ABSTRACTThis research discusses the implementation of revaluation of fixed assets by taking a case study at PT. XYZ in 2015. PT. XYZ is a company engaged in industrial services for a variety of special works of metals and metal goods. PT. XYZ conducts revaluation of fixed assets for taxation purposes. Tax regulations which are the basis for the revaluation of fixed assets at PT. XYZ is PMK 191 / PMK.010 / 2015, PMK 233 / PMK.03 / 2015, and PMK 29 / PMK.03 / 2016. The research method used is descriptive qualitative with the aim to determine the application of PMK 191 / PMK.010 / 2015 to the implementation of revaluation of fixed assets at PT. XYZ and the impact on the financial statements. The results of this study are the revaluation of fixed assets by PT. XYZ is in accordance with applicable tax regulations. Impact arising on the financial statements of PT. XYZ is an increase in the balance of fixed assets, equity, tax debt, and a decrease in the ratio of debt to equity. Tax implications that arise are PT. XYZ must pay taxes on revaluation of Rp 251,006,279. Depreciation expenses which increase due to increasing value of fixed assets are a deduction from operating income in the calculation of corporate tax expenses. However, it should also be considered that revaluation creates new costs, including appraisal services fees and Final Income Tax debt. Keywords: revaluation of fixed assets, taxes, PMK 191 / PMK.010 / 2015, financial statements
PERANAN SISTEM INFORMASI AKUNTANSI DALAM PROSEDUR PENGGAJIAN UNTUK MENINGKATKAN PENGENDALIAN INTERN PADA CV. MARGA SARANA ABADI SURABAYA
Authors: Pamungkas Bagas Prayoga Septian , Hariyanto Sugeng 
Published: July 2020

ABSTRACTThe purpose of this study was to determine how the application payroll accounting system on a CV . Marga Sarana Abadi Surabaya and to determine whether the payroll accounting system adopted by the company can assist management in internal control salary. This type of research is a kind of descriptive research that uses primary data such as interviews with the companies and the secondary as the organizational structure . Data was collected using observation , interview , and literature . Data analysis method used is descriptive method . This research was conducted in the office CV. Marga Sarana Abadi Surabaya is located in Jl . Kedung Asem PN - 01 Ruko Pondok Nirwana Surabaya and the time the study began in May 2016 until the completion of this thesis. The results of this study indicate that the accounting system applied to CV . Marga Sarana Abadi Surabaya to handle payroll and wages have been sufficient to help the company management in internal control salaries. This is good because the company employs a staff of various levels and the number of fairly and rewarded for their services in the form of salary , so the company must have an effective accounting system . Keywords : payroll , internal control , accounting information systems
ANALISIS EFISIENSI DAN EFEKTIVITAS MANAJEMEN MODAL KERJA DALAM MENINGKATKAN PROFITABILITAS PADA PERUSAHAAN KELOMPOK INDUSTRI OTOMOTIF DI BURSA EFEK INDONESIA
Authors: D. Pipy Carolla Chyntia , Hidayat M. Taufiq 
Published: July 2020

ABSTRACTWorking capital is very important for the company. Companies that do not have adequate working capital would be difficult to carry out its activities. Without sufficient working capital, a company will lose the opportunity to improve the quantity and quality of the product. Working capital has a very vital role for the survival of a company in achieving the aim of gaining profit. This study aims to determine the effect of working capital turnover, turnover of cash, accounts receivable turnover and inventory turnover on profitability, simultaneously or partially. The sample in this study is the automotive industry companies in the Indonesia Stock Exchange. The data used are the financial statements of the period 2010 to 2014. The data analysis technique used is multiple linear regression, F test and t test. The results showed that the turnover of working capital, cash turnover, receivable turnover and inventory turnover simultaneously affect the profitability. Working capital turnover did not affect the profitability. Cash turnover did not affect the profitability. Accounts receivable turnover affect the profitability. Inventory turnover affect the profitability. Keywords: working capital turnover, cash, accounts receivable, inventory, profitability
ANALISIS KINERJA KEUANGAN PERUSAHAAN MENGGUNAKAN ANALISIS RASIO KEUANGAN DAN COMMON SIZE (Studi PT. Sekar Bumi Tbk. , PT. Sekar Laut Tbk. dan PT. Mayora Indah Tbk. Periode 2011 - 2014 periode 2011 - 2014)
Authors: Lupitasri Nur Indah , Hidayati Cholis 
Published: July 2020

ABSTRACTPT. Sekar Bumi Tbk. PT Sekar Laut, Tbk. and PT Mayora Indah Tbk is some food company that manufactures and sells consumer goods - day. The three companies are competing to increase its profit and to conduct its business expansion. Is inseparable from the three companies that are required to assess each year whether the financial statements are already meet the standard conditions of the financial performance of companies using financial statement analysis. For that conducted research at PT. Sekar Bumi Tbk. PT Sekar Laut, Tbk. and PT Mayora Indah Tbk with the aim of analyzing the results of the company's financial performance when seen from the analysis of the financial statements of these companies. The financial statements of the three companies are measured using financial ratios of liquidity ratios, activity ratios, solvency ratios and profitability ratios as well as using common size analysis. From the analysis conducted is as follows ratio of the financial statements. Sekar Bumi Tbk. PT Sekar Laut, Tbk. and PT Mayora Indah Tbk shows the average - average financial performance is good. Keyword: Financial Statement Analysis, Financial Performance
ANALISIS ANGGARAN PENDAPATAN DAN BELANJA DESA (APBDESA) SEBELUM DAN SESUDAH PENERAPAN UNDANG-UNDANG NOMOR 6 TAHUN 2014 DI KABUPATEN JOMBANG (Survey pada desa Kedungpapar kecamatan Sumobito Periode 2012-2016)
Authors: Sumarwiyah Ninik , Sandari Tries Ellia 
Published: July 2020

ABSTRACTAfter the passing of Law No. 6 of 2014 on 15th January 2014 This is a phenomenon that is quite large. Amendment Act 6 of 2014 occurred considerable changes ranging from power to regulate their own village to changes in the budget revenue and expenditure of the village. The purpose of this study was to determine how the budget revenue and expenditure village before and after the application of the law no.6 of 2014. This study used descriptive qualitative method. Types of data sources used are primary data and secondary data. The technique of collecting data by interview and documentation. Results of the discussion in this study is the budget revenue and expenditure village before and after the application of law No. 6 of 2014 concerning the village were analyzed by law no.6 of 2014 and related government regulations and can be obtained from the difference in the format of the structure, development and a recording system used in the kedungpapar village. This conclusion shows that before and after the application of law No. 6 of 2014 on the village applied in villages there are some fundamental differences from the format structure, up to the recording system development and preparation of budget revenue and expenditure of the village. So it takes the human resources better in order to improve the quality in the budget statement of revenue and expenditure of the village and in the preparation of the budget system is required to be accountable, transparent and participatory. Keywords: Budget, Budget revenues and expenditures of the village, a law on village
ANALISIS RASIO KEUANGAN DAN ECONOMIC VALUE ADDED (EVA) SEBAGAI PENILAI KINERJA KEUANGAN PADA PT. PRIMARINDO ASIA INFRASTRUCTURE, Tbk YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2010-2014
Authors: Sugiharto Putri Maria Qibtiyah , Hardi Meiril 
Published: July 2020

ABSTRAKPenelitian ini bertujuan untuk menilai kinerja keuangan perusahaan dengan menggunakan analisis rasio keuangan dan Economic Value Added (EVA). Obyek dalam penelitian ini adalah PT Primarindo Asia Infrastructure Tbk yang terdaftar di Bursa Efek Indonesia (BEI) periode 2010-2014. Jenis penelitian yang digunakan adalah deskriptif dengan pendekatan kuantitatif. Teknik analisis data menggunakan metode analisis rasio keuangan dan Economic Value Added (EVA). Analisis rasio keuangan adalah kegiatan membandingkan angka-angka yang ada dalam satu laporan keuangan atau antar laporan keuangan dalam satu periode ataupun beberapa periode tertentu. Rasio yang digunakan adalah rasio likuiditas yaitu rasio lancar dan rasio cepat, rasio solvabilitas yaitu debt ratio dan debt to equity ratio, rasio aktivitas yaitu inventory turn over, fixed assets turn over dan total assets turn over, seta rasio profitabilitas yaitu gross profit margin, nett profit margin, return on investment dan return on equity. Sedangkan Economic Value Added (EVA) adalah pengukuran kinerja keuangan perusahaan yang didasrkan atas pengurangan laba operasional bersih setelah pajak (NOPAT) dengan nilai biaya modal yang digunakan oleh perusahaan. Standar penilaian kinerja dengan menggunakan Economic Value Added (EVA) adalah jika EVA > 0 maka telah terjadi proses nilai tambah ekonomis pada perusahaan, jika EVA = 0 maka menunjukkan posisi impas, dan jika EVA < 0 maka menunjukkan tidak terjadi proses nilai tambah ekonomis bagi perusahaan. Hasil dari penelitian menjelaskan bahwa hasil kinerja keuangan perusahaan diukur menggunakan analisis rasio keuangan dikatakan kurang efektif, karena ekuitas yang bernilai negatif dan persentase masih banyak yang mengalami fluktuatif. Sedangkan hasil dari metode Economic Value Added (EVA) dalam periode 2010-2014 memiliki nilai yang positif (EVA > 0), yang artinya perusahaan berhasil menciptakan nilai tambah ekonomis bagi perusahaan dan pemilik modal. Kata Kunci : Analisis Rasio Keuangan, Economic Value Added (EVA), dan Kinerja Keuangan
PENGARUH ANALISIS ELEMEN MODAL KERJA TERHADAP PROFITABILITAS ( ROI ) PADA PT. HANJAYA MANDALA SAMPOERNA , Tbk.
Authors: Musianah Musianah , Amiranto Jianto B. 
Published: July 2020

ABSTRACTThe Company was established with the aim to obtain operating profit. One way that can be done is to increase the profitability of the company. The company's profitability is influenced by a variety of financial factors which can be measured using financial ratios. The purpose of this study was to analyze the influence of the elements utuk rotation modes of work, namely perputran working capital, cash perputran receivable turnover and inventory turnover perusahanaan on profitability (Return On Investment) company. Population peneleitian is manufacturing companies listed in Indonesia Stock Exchange (BEI) is a renowned roko Company PT. HANJAYA MANDALA, Tbk. Samples used in this research are secondary data from reports keuanagan the period 2011 to 2015. The data obtained from the company's financial reports the official website of the Stock Exchange www.idx.co.id. And from the Indonesia Stock Exchange that are in UNIVERSITAS TUJUH BELAS AGUSTUS SURABAYA. Classical assumption test and multiple regression analyzes were performed using an SPSS version 22.0The results of this study indicate that the regression model is compliant with the study that there are no symptoms heteroskedastisitas, multikoliniearitas, and autocorrelation as well as the data used beristribusi normal. Regeresi multiple analysis results indicate that the F test, cash turnover , accounts receivable turnover, and inventory turnover significant effect on profitability (ROI). In test T cash turnover , receivables turnover and inventory turnover significant effect on profitability (ROI) Keywords: Cash Turnover , Accounts Receivable Turnover, Turnover supplies of , Profitability (ROI).
PENGARUH PENERAPAN SISTEM E-FILING, E-BILLING DAN PEMAHAMAN PERPAJAKAN TERHADAP KEPATUHAN WAJIB PAJAK PADA KANTOR PELAYANAN PAJAK PRATAMA SURABAYA TEGALSARI
Authors: Nurchamid Muhammad , Sutjahyani Dewi 
Published: July 2020

AbstractThis study aims to determine: (1) the influence of the application of e-filing system at the Pratama Surabaya Tegalsari tax service office (2) the effect of implementing e-billing system on Pratama Surabaya Tegalsari tax service office (3) the influence of understanding taxation on taxpayer compliance at the office Pratama tax service in Surabaya Tegalsari (4) the influence of the application of e- filing, e-billing and taxation understanding of taxpayer compliance at the Pratama Surabaya Tegalsari tax service office. This study uses primary data by distributing online questionnaires aimed at taxpayers who meet the criteria determined by the researcher. The population in this study are taxpayers who are registered as e-filing and e-billing taxpayers at the Pratama tax service office in Surabaya Tegalsari. In this study using a sample of 100 respondents, the sampling method uses self- selected respondents, ie someone who chooses himself to participate becomes a respondent voluntarily of his own volition because of interest in the research being conducted. The results of this study indicate that (1) the application of e-filing system does not affect taxpayer compliance (2) the application of e-billing system does not affect taxpayer compliance (3) understanding of taxation does not affect taxpayer compliance (4) implementation of e-system -filing, e-billing and understanding of taxation have a simultaneous effect on tax compliance at the Pratama Tax Office Surabaya Tegalsari. Keywords: e-filing, e-billing, understanding of taxation, compliance of taxpayers.
PENGARUH PROFESIONALISME, PENGALAMAN KERJA DAN INDEPENDENSI AUDITOR TERHADAP KUALITAS AUDIT (Studi Pada Auditor Kantor Akuntan Publik Di Surabaya) Tahun 2019
Authors: Sryiyanti Retno , Jianto Jianto 
Published: July 2020

ABSTRACTThis study is a study that aims to find out: Effect of Auditor Professionalism on Audit Quality, Effect of Auditor Work Experience on Audit Quality, Effect of Auditor Independence on Audit Quality, and Effect of Professionalism, Work Experience and Auditor Independence on Audit Quality. The population of this research is all auditors who work at the Public Accounting Firm (KAP) in Surabaya. The sample used in this study were 50 respondents. The method of collecting data using the questionnaire method. The validity test uses the Pearson Product Moment correlation test, while the reliability test uses Cronbach alpha. Classic assumption tests include normality test, multicollinearity test, heteroscedasticity test and Autocorrelation test. Hypothesis testing in this study uses simple regression analysis, and multiple regression analysis. The results of this study indicate that: (1) Auditor Professionalism has a significant effect on Audit Quality as indicated by Value Professionalism (X1) on audit quality (Y) of 0.016 <ttable 0.05. (2) Auditor Work Experience influences Audit Quality (Y) as indicated by the value of Auditor Work Experience (X2) on Audit Quality (Y) of 0,000 <ttable 0.05. (3) Auditor Independence influences Audit Quality (Y) as indicated by Auditor Independence tcount (X3) to Audit Quality (Y) of 0.012 <from table 0.05. (4) There is a positive and significant influence of Independence, Work Experience and Independence simultaneously influencing Audit Quality as indicated by R2 value of 0.654 or 65.4%, Value of Fcount = 28.947 with a significance level of 0.000 which is smaller than 0.05 and the regression line equation Y = 0.997 + 0.251X1 + 0.385X2 + 0.174 X3 + 0.321. Keywords: Professionalism, Work Experience, Independence and Audit Quality.
FINDING THE HARMONY OF FINANCIAL TECHNOLOGY IN ISLAM PERSPECTIVE: A PHENOMENON IN INDONESIA
Authors: Narastri Maulidah , Kafabih Abdullah 
Published: July 2020

ABSTRACTThe purpose of this article is to find out how harmony between the era of financial technology is compared with Islamic principles in Indonesia. Financial technology that is intended for humans to meet ever-increasing needs, increasingly rapid human mobilization, as well as increasing human activity. The method used in the discussion of this article is a critique of the phenomenon that developed in the era of financial technology in Indonesia as a developing country that supports the era of financial technology from developed countries. The literature used in this paper is published by national and international scientific journals and is supported by scientific books from various scientists. This article is expected to provide additional knowledge, become an opening point for further research, and be made as a guide in conducting business at various levels that discuss using financial technology. Keyword: Financial Technology, Islamic Perspective, Regulation
ANALISA FAKTOR-FAKTOR YANG MEMPENGARUHI KEPUASAN PUBLIK TERHADAP TAMAN KOTA SEBAGAI RUANG PUBLIK DI KOTA SURABAYA
Authors: Trihastusti Adiati , Santoso Sigit , Soepriyadi Nono 
Published: July 2020

ABSTRACT The city of Surabaya as a metropolitan city is experiencing a rapid development revolution to meet heterogeneous public demand, which is certainly a concern for the city government. As a metropois city that is growing rapidly in economic development, of course it is also followed by a rapid population as well. The rapid development also still considers environmental aspects and the beauty of the city of Surabaya, so the government is expected to provide public space or Green Open Space (RTH) that can be utilized by the community. In Law No. 26 of 2007, the need for the provision and utilization of green open space with a proportion of the area set at least 30 percent of the total area of the city. RTH is utilized as a public space and by Surabaya Mayor B Risma is built a public facility in the form of a city park, which is an active park and its facilities in the city of Surabaya. RTH service efforts are also being intensified by the Surabaya City Green and Open Space Agency at present. The number of vacant lots in the middle of the city is now used as city parks and urban forests, and there are dozens of city parks owned by Surabaya City. Therefore, it is necessary to conduct research to determine the impact, benefits, influence and satisfaction of the community towards this policy. From the results of the analysis and discussion it is known that the Sports Facilities, Wifi Area, Street Vendors, and Recreation Areas variables have a positive influence on people's satisfaction. Where the city park as a public space part of green space has a contribution of 89.5% to the satisfaction of the community, with the facilities contained in the city park. Therefore Surabaya Mayor B Risma's program builds public facilities in the form of city parks, namely active parks and their facilities in the Surabaya city area, which are very significant and beneficial to the public. Keywords: kepuasan publik, taman kota (Sarana Olahraga, Area Wifi, Pedagang Kaki Lima /Kuliner, Tempat Rekreasi), Ruang Publik.