bluuebunny/crossref_metadata_2025_split huggingface dataset:
Pengaruh Tangibility, Reliability, Responsiveness, Assurance, Emphaty Dan Image Terhadap Customer Satisfaction pada PT. Bank Central Asia (BCA) Di Surabaya
Authors: Verarika Christin 
Published: September 2023

This study aims to determine and analyze the effect of service quality, namely; tangible, reliability, responsiveness, assurance, empathy and image on customer satisfaction PT. Bank Central Asia (BCA) in Surabaya. This type of research is basic research using 6 research variables, namely tangibility, reliability, responsiveness, assurance, empathy and image. This study uses primary data by distributing questionnaires online. The sample used in this study were 320 respondents. While the data processing method in this study uses the IBM SPSS Statistic 24 software to test the validity and reliability test. While the method used for data processing is the SEM (Structural Equation Modeling) method with IBM AMOS 22.0 software to perform model tests (measurement models and structural models) and hypothesis testing. The results showed that the variables Tangibility, Assurance, Emphaty and Image have a significant positive relationship to Customer Satisfaction. Meanwhile, the Reliability and Responsiveness variables have a positive and insignificant relationship with Customer Satisfaction.
Keywords: Service Quality, Customer Satisfaction, Image, Banking Service Quality
Analisis Kinerja Keuangan BMT Al-Amin Kampar
Authors: Masnur Masnur , Arif Emkhad , Maulana M.Yogi 
Published: September 2023

Kinerja keuangan BMT merupakan suatu gamnbaran tentang kondisi keuangan suatu BMT yang dianalisis dengan alat-alat analisis keuangan, sehingga dapat diketahui mengenai baik buruknya keadaan keuangan suatu perusahan yang mencerminkan prestasi kerja dalam periode tertentu. Kinerja keuangan yang baik dapat dinilai dari hasil analisis yang memperoleh presntasi yang sesuai dengan standar yang telah ditetapkan. Rumusan masalah yang dihasilkan adalah bagaimana kinerja keuangan pada BMT AL-Amin Kampar dalam meningkatkan penerimaannya Metode analisis yang digunakan adalah metode deskriptip kuantitatif, presentase, yaitu dengan cara menjelaskan data data yang telah ada kemudian diolah dan menghasilkan hasil dalam bentuk presentasi. Analisis ratio yang digunakan dalam mengukur keuangan adalan carren ratio, asset turn over, net profir margin dan rate of return, innvesment (ROI). Keseluruhan analisis yang dilakukan menghasilkan angka ratio yang stabil. Kinerja keuangan yang terjadi pada pendapatan BMT Al-Amin Kampar cukup stabil dalam hal efesiensi biaya disebabkan jika pengeluaran (biaya) operasional meningkat maka pendapatanpun meningkat dan sebaliknya jika pengeluaran (biaya) operasional menurun maka pendapatanpun menurun. Hasil penelitian menunjukan sisa hasil usaha diperoleh dari pendapatan dikurangi dengan pengeluaran (biaya) operasional. Stabilitas sisa hasil usaha BMT Al-Amin Kampar terbukti setiap tahun meningkat, artinya pendapatan BMT Al-Amin Kampar setiap tahun selalu lebih besar dari pada pengeluaran. Sisa hasil usaha selama lima tahun terakhir juga dapat dipertahankan stabilitasnya seperti pada tahun 2016 laba bersih yang diperoleh relatif kecil dari tahun 2017 tetapi dibarengi dengan biaya kecil pula sehingga laba yang dihasilkan juga relatif stabil. Pada tahun 2017 sisa hasil usaha mengalami peningkatan dari tahun 2016 sebesar 0,02% tetapi dibarengi dengan peningkatan biaya maka laba yang dihasilkan juga relatif stabil. Pada 2018 sisa hasil usaha mengalami peningkatan sebesar 0,06% tetapi di barengi dengan peningkatan biaya maka laba yang dihasilkan juga relatif stabil. Pada tahun 2019 laba bersih mengalami kenaikan sebesar 0,09% dibarengi dengan peningkatan biaya maka laba yang dihasilkan juga relatif stabil. Pada tahun 2020 turun Kembali menjadi 0,02%
Kata Kunci: Carren Ratio, Asset Turn Over, Net Profir Margin dan Rate of Return Invesment (ROI).
Pengaruh Pemahaman Perpajakan, Tarif Pajak, Dan Sanksi Perpajakan Terhadap Kepatuhan Wajib Pajak (Studi Pada Pelaku Umkm Kecamatan Ngaliyan Semarang)
Authors: Sari Shevia Kumala , Poerwati Rr. Tjahjaning 
Published: September 2023

Taxes are meant for equitable growth and development of a country's economy. This research is to find empirically regarding the effect of understanding taxation, tax rates, and tax sanctions on MSME taxpayer compliance. The research data is quantitative data generated from primary data. This study uses MSME taxpayers in Ngaliyan District, Semarang as respondents. The sample of this study consisted of 656 MSMEs in the Cooperatives and MSMEs Office of Semarang City. This study uses the Non Random Sampling method for sampling. The sample of this research is 100 respondents. The results of this study are that understanding of taxation influences MSME taxpayer compliance, while tax rates and tax sanctions do not affect MSME taxpayer compliance.
Keyword: Understanding of Taxation, Tax Rates, Tax Sanctions
Pengaruh Kebijakan Utang, Good Corporate Governance, Cash Holding, Dan Sales Growth Terhadap Nilai Perusahaan (Pada Perusahaan Manufaktur Yang Terdaftar Di Bursa Efek Indonesia (BEI) Tahun 2018-2021)
Authors: Agustianingrum Selli , Suwarti Titiek , Masdjojo Gregorius N. 
Published: September 2023

The purpose of this study was to determine the effects of debt policy, good corporate governance, cash holding, and sales growth on the value of the company. The method used in this research is a quantitative method through secondary data in the form of financial information of manufacturing companies listed on the Indonesia Stock Exchange starting in 2018 until 2021. Data obtained from www.idx.co.id and www.finance.yahoo.com, and the company's official website. The sampling technique used was purposive sampling and this study used a sample of 188 observations. In conducting data testing using analytical methods, namely multiple linear analysis of panel data using eviews 12 software. The results showed that good corporate governance debt policy, and cash holding had no effect on firm value, while sales growth had a positive effect on firm value.
Keywords: Debt Policy, Good Corporate Governance, Cash Holding, Firm Value, Sales Growth
Pengaruh Faktor Free Cash FLow dan Leverage terhadap manajemen Laba: Literature review
Authors: Dambe Daniel Nemba , Prijanto Budi , Gelatan Longginus , Mere Klemens , Tahirs Jemi Pabisangan 
Published: September 2023

The purpose of this article is to analyze the influence of the Free Cash Flow and Leverage factors on earnings management through an analysis of literature reviews in the field of financial management. The method used in this study is a literature study by reviewing some of the results of previous studies. The writing approach in this scientific article is to use qualitative methods and library research with the help of the latest references obtained from Google Schoolers and Mendeley citation searches. The results of previous studies were analyzed and used as reference material to determine answering the existing hypotheses. The results of the literature review show that the Free Cash Flow factor has two results, namely it can influence and does not significantly influence earnings management within the company, as well as Leverage which can sometimes give positive results on earnings management, but can also have a negative effect on earnings management.
Keywords: Free Cash Flow, Leverage, Literature Review, Earnings Management
Faktor-Faktor yang Mempengaruhi Agresivitas Pajak di Indonesia
Authors: Rahayu Tiyana , Dewi Riana Rachmawati , Rois Dimas Ilham Nur 
Published: September 2023

One of the reasons for not achieving the target of tax revenue in Indonesia is due to tax aggressiveness. The high tax burden that must be paid is a factor driving aggressive companies towards taxes. Efforts to avoid taxes are carried out in various ways. However, excessive tax avoidance will harm the state. Many factors trigger the emergence of tax aggressiveness. So, researchers want to examine further the effect of capital intensity, inventory intensity, company size, institutional ownership, and gender diversity on tax aggressiveness. Researchers chose mining sector companies listed on the IDX 2017-2021 as the study population. There were 7 selected company samples after taking samples using the purposive sampling technique. Data processing was carried out using Views software version 9. After researchers collected quantitative data, the researcher performed a panel data regression analysis using a random effect model. Thus, this study proves that the variable capital intensity and inventory intensity affect tax aggressiveness. Meanwhile, the variable firm size, institutional ownership, and gender diversity do not affect tax aggressiveness.

Keywords: Capital Intensity, Inventory Intensity, Firm Size, Institusional Ownership, Gender Diversity, And Tax Aggressiveness.
Determinan Kualitas Laba pada Perusahaan Sektor Pertambangan yang Terdaftar di BEI Tahun 2017-2021
Authors: Swacahayawati Anastasya Ayu , Titisari Kartika Hendra , Dewi Riana Rachmawati 
Published: September 2023

This study analyzes the influence of profitability, liquidity, firm size, profit growth and audit quality on earnings quality. Theresearch population is mining sector companiesn isted on the Indonesia Stock Exchange for 2017-2021. The sampling metode used purposive sampling, in which 19 samples were obtained with five years of observation. The data source used is secondary data in the form of the company's annual financial report. The analytical method used is descriptive statistical analysis and multiple linear regression analysis. The results of this study indicate that profitability and firm size affect earnings quality. While liquidity, profit growth and audit quality do not affect earnings quality. If the level of profitability and firm size increases or decreases, it will have an impact on the quality of the profits generated by the company. Meanwhile, if liquidity, profit growth, and audit quality increase or decrease, it will not have any impact on the quality of the profit generated.
Keywords: Earnings Quality, Financial Ratio, Firm Size, Profit Growth, Audit Quality
Pengaruh Kualitas Audit,Profitabilitas dan Leverage Terhadap Manajemen Laba Riil
Authors: Yullaikhah Siti , Widati Listyorini Wahyu 
Published: September 2023

In Indonesia there are cases where companies manipulate financial statements through profit and loss planning by providing false information. This study aims to examine by finding empirical evidence about the effect of audit quality, profitability and leverage on earnings management through real activities. Real earnings management is an act of engineering earnings carried out by managers outside the normal path to generate profits that are achieved. This type of research is classified as a quantitative type and uses secondary data provided from the Indonesian Stock Exchange website, namely www.idx.co.id. The method in this study was to collect data through purposive sampling which was carried out at manufacturing companies listed on the Indonesia Stock Exchange for the 2019-2021 period. The number of samples produced was 89 companies according to the criteria multiplied by 3 years of the manufacturing company period. Multiple linear regression is the hypothesis test used in this study. In the research, the results obtained were that the variables of audit quality and profitability had an effect on real earnings management, but the leverage variable had no effect on real earnings management.

Keywords : Quality Audit, Profitability, Leverage, Real Earning Management
Digital Transformation Strategy For PT Penjaminan Infrastruktur Indonesia (PERSERO)
Authors: Arifidianto Yunan Novaris 
Published: September 2023

PT Penjaminan Infrastruktur Indonesia (Persero)/Indonesia Infrastructure Guarantee Fund (IIGF) is very aware of the important role of digital technology in collaborating both with internal and external stakeholders. The use of digital technology effectively will speed up the process of collaboration both within IIGF and expanded by digital collaboration with external stakeholders. In this final project will explore how to develop a digital transformation strategy at IIGF by studying literature on digital innovation theories, digital transformation, business model transformation, business process transformation and cultural/organizational transformation. The research method in this final project by identifying business issues, analyzing the status quo with interviews, analyzing factors related to digital transformation, formulating effective digital transformation strategies and providing recommendations for business solutions that can be pursued by the management of IIGF, implementation plan of digital transformation more effective. Based on the findings in this study, the results are that we provide business solutions within 3 main elements in digital transformation, namely people, processes and technology.
Keywords: Indonesia Infrastructure Guarantee Fund, PT PII (Persero), Government Guarantee, PPP, Digital Transformation Strategy
PENGARUH UKURAN KAP, UKURAN PERUSAHAAN KLIEN, SPESIALISASI AUDIT DAN FEE AUDIT TERHADAP KUALITAS AUDIT (STUDI EMPIRIS PADA PERUSAHAAN MANUFAKTUR SUB SEKTOR MAKANAN DAN MINUMAN YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2019-2021)
Authors: Teng Sauh Hwee , Samosir Yosefenny , Helen Helen , Wilen Wilen 
Published: September 2023

The purpose of this study is to analyze the effect of public accounting firms size, clients company size, audit specialization and audit fees on audit quality on food and beverage sub-sector manufacturing companies listed in Indonesia Stock Exchange in 2019-2021. The type of this study is quantitative using secondary data collected from financial statements and annual reports listed in the IDX. The population in this study is the food and beverage sub-sector manufacturing companies listed in Indonesia Stock Exchange in 2019-2021 total 39 companies and the sample in this study were 23 companies that had been selected with certain criteria. Data analysis techniques and hypothesis testing in this research used descriptive statistical analysis techniques and logistic regression analysis. The results of this study indicate that the public accounting firms size, clients company size, audit specialization and audit fees have no effect on audit quality in the food and beverage sub-sector manufacturing companies listed on the IDX for the 2019 2021 period.
Keywords: Public Accounting Firms Size, Clients Company Size, Audit Specialization, Audit Fees, Audit Quality
Strategi Pemasaran E-Commerce Retail Sayuraya dengan Analisis SWOT
Authors: Ni’mah Nurun 
Published: September 2023

The development of information technology is currently developing rapidly and is increasingly widespread, providing changes in ways and business processes in the trade industry. One of the businesses on the internet is called e-commerce. Sayuraya is an e-commerce platform in the grocery & retail sector that provides food needs for consumers. In running this e-commerce business, of course there are many obstacles and obstacles faced by Sayuraya, especially business competition between e-commerce. But behind everything, Sayuraya has definitely prepared a big enough business marketing strategy so that the company can survive and grow to its current stage. As an e-commerce platform, Sayuraya has a competitive advantage over its competitors, therefore this research was conducted to find out how Sayuraya's marketing strategy was carried out using SWOT analysis. This type of research is a qualitative research that seeks to collect facts and data collection is carried out by the interview method.
Keywords: Marketing Strategy, E-Commerce, SWOT Analysis
Pengaruh Kepemilikan Asing, Kualitas Audit, Dan Effective Tax Rate Terhadap Transfer Pricing
Authors: Putri Maria Almeida Nagita 
Published: September 2023

This study aims to determine the effect of foreign ownership, audit quality and effective tax rate on transfer pricing. This study uses a sample of mining companies listed on the Indonesia Stock Exchange (IDX) during the 2018-2021 period. The sampling method used purposive sampling with criteria set by the researcher so that a sample of 24 companies was used in this study. Management of data in research using multiple linear regression. The results of this study indicate that foreign share ownership has an effect on transfer pricing, audit quality and effective tax rate have no effect on transfer pricing. The contribution in this study empirically explains the relationship between foreign ownership using the percentage of foreign share ownership, audit quality using a dummy variable by determining a sample of company financial statements that are audited by big four KAP with a value of 1 and non-big four KAP with a value of 0, and the effective tax rate using the expense ratio current tax with pre-tax profit. This research provides information for the government to be able to decide on a policy of strict sanctions in overcoming problems related to tax suppression and stakeholders in the company can monitor the company's transaction activities with related parties in countries with low tax rates.
Keywords: Foreign Ownership, Audit Quality, Effective Tax Rate, Transfer pricing
Pengaruh Pengendalian Internal, Moralitas Individu Dan Efektivitas Terhadap Pengelolaan Keuangan Di Kecamatan Sukolilo Kota Surabaya
Authors: Marcella Adellya Tabitha Safa , Widajantie Tituk Diah 
Published: September 2023

The purpose of this research is to examine and illustrate the ways in which internal control, personal morality, and efficiency have an impact on financial management in the Sukolilo District of Surabaya City. This study employs a quantitative methodology, which is typically a deductive method. Workers in the Sukolilo District of Surabaya City served as both the population and sample for this research. A total of 49 participants throughout 7 villages participated in the sample. Data utilized in this research are primary data, acquired by questionnaires sent to all employees in the Sukolilo subdistrict of Surabaya. Partial Least Squares is the data analysis method employed in this investigation (PLS). The study's findings indicate that neither internal control nor effectiveness has an impact on financial management. Individual morality affects financial management in Surabaya's Sukolilo district, however.
Keywords: Internal Control, Personal Morality, Effectiveness, Financial Management
Analisis Efektivitas Dan Efisiensi Realisasi Anggaran Pendapatan Dan Belanja Daerah Pada Dinas Koperasi Dan UKM Provinsi Jawa Timur
Authors: Zhafiri Rajendra Ghazian , Trisnaningsih Sri 
Published: September 2023

The purpose of this study was to analyze and find out the level of effectiveness and efficiency in the realization of the regional income and expenditure budget at the Office of Cooperatives and UKM of East Java Province for the 2019 – 2021 fiscal year. This research uses a descriptive research method with a quantitative approach. The type of data in this study is secondary data in the form of a report on the realization of the regional income and expenditure budget. Data collection techniques in this study used the documentation method. This study obtained the results that the effectiveness of the realization of the regional original revenue budget at the Office of Cooperatives and UKM of East Java Province in 2019 and 2020 has very effective criteria and 2021 has criteria that are quite effective. Meanwhile, the level of efficiency in the realization of the 2019-2021 regional budget is less efficient.
Keywords: Effectiveness, Efficiency, Budget, APBD
Pengaruh Tingkat Penghasilan, Sanksi Denda, NJOP Dan SPPT Terhadap Kepatuhan Wajib Pajak Bumi Dan Bangunan
Authors: Prastyatini Sri Lestari Yuli , Prabowo Adia Adi , Abdilanisa Rizza 
Published: September 2023

This study's objective was to investigate the nature of the connection that exists between taxpayer compliance with land and building taxes and demographic factors such income, monetary penalties, NJOP, and SPPT. The sole kind of data that was employed in this investigation was primary data. The population included in this survey is comprised of Candirejo Village inhabitants who have paid land and building taxes. 120 people who lived in Candirejo Village and were obligated to pay land and building taxes made up the population. The procedure known as snowball sampling is used to choose samples. In order to examine the data, multiple linear regression is used. Both income and taxpayer compliance were determined to have a significant value of 0.836, and this value was observed for land and buildings. So, taking into consideration the t values of 2.899, 2.696, and 2.977 respectively, it is possible that NJOP and SPPT have a positive impact on taxpayer compliance with land and building taxes by way of the variable fine sanctions.
Keywords: Income Level, Fine Sanctions, NJOP, SPPT, Land and Building Taxpayer Compliance.
Perancangan Sistem Akuntansi Penggajian ‘Si Warna’ Di Pt Harapan Kurnia Textile Indonesia
Authors: Angelika Reza , Sudrartono Tiris , Kusumadiarti Rini Suwartika 
Published: September 2023

The research conducted at PT Harapan Kurnia Textile Indonesia aims to produce accurate attendance information, fast, effective and efficient payroll management, provide financial reports for companies and payslips for employees appropriately. To identify the problems faced, primary and secondary data collection as well as qualitative descriptive approaches were used in this study. The method for developing software that uses waterfall with HTML to create pages on websites and databases is MYSQL. The results of this study show that the payroll management process has run well but still uses Microsoft Excel manually which is prone to errors. So to overcome these problems, an application design was made in the form of Flowmap, ERD and DFD and designed a payroll accounting system with web-based PHP programming language code. The conclusion of this study is that the color becomes a problem solver that will help HRD and financial staff in managing payroll to be faster, more precise and efficient and produce accurate payslips and financial statements. The advice given by the author is to conduct computer training payroll applications, perform system maintenance to prevent damage / errors in the system and back up data so that data remains safe if the computer is damaged.
Keywords : Design, Accounting System, Payroll
Corporate Social Responsibility Sebagai Pemediasi Pengaruh Ukuran Perusahaan, Profitabilitas, Dan Leverage Terhadap Nilai Perusahaan
Authors: Andiana Baiq Dewi Lita 
Published: September 2023

This study aims to obtain evidence of the role of CSR in mediating the relationship between firm size, profitability and leverage with firm value. The research was conducted on companies that are members of the LQ45 index listed on the Indonesia Stock Exchange (IDX) in 2017-2020. The method of determining the sample used is a purposive sampling technique. The number of samples obtained were 31 companies with a total of 124 observations in a 4 year time series. The analysis technique used is path analysis. The results of this study indicate that the firm size variable has a negative effect, the profitability and leverage variables have a positive effect, and the CSR variable has no effect on firm value. As for the direct influence on CSR, there are no variables that have a significant effect. Based on the results of this analysis, it is also found that CSR is not able to mediate the relationship between company size, profitability, and leverage with firm value in LQ45 index companies. The results of this research are to enrich knowledge and are used as a reference in investment and capital market courses, for management to be used as material for consideration in making improvements or enhancing company performance. As for investors, these results can be used as a reference before making investment decisions.
Kata kunci: Ukuran, Profitabilitas, Leverage, CSR, Nilai