Owner (Riset dan Jurnal Akuntansi)
Not a member yet
1505 research outputs found
Sort by
Model Usaha Pembibitan Durian Bersertifikat Untuk Mendukung Pengembangan Buah Lokal Berkelanjutan Di Sumatera Utara
Get PDFDurian, a superior product in North Sumatra, has high economic value and market opportunities. In an effort to develop a durian agribusiness business, the support for the availability of certified quality seeds from superior varieties greatly determines its success. The research aims to develop a nursery business model that is both economical and profitable, catering to the demand for certified quality seedlings and promoting sustainable agricultural development. The study employs a quantitative descriptive method to explain the nursery business's economic feasibility and ensure the sustainability of the provision of certified quality durian seeds. The research was carried out between March and June 2024 in three districts/cities, specifically Binjai, Langkat, and Deli Serdang, where the UPTD (Regional Technical Implementation Unit) of the Horticulture Main Seed Center (BBI) of the Food Security Office of Food Crops and Horticulture of North Sumatra Province operates a farming farm for the propagation of superior durian seeds. The purposive method was used to select a sample of 50 durian seed breeders, with assistance from the UPTD BBI. The data analysis method uses Structure Equition Modeling (SEM) to build the model. The results of the study show that business performance has an effect on local fruit development, the nursery business model has an effect on business performance, and certification has an effect on business performance. Overall, the results of this study show that to ensure the development of local fruits, nursery businesses must develop a business strategy that meets quality and quantity standards so that they can ensure the sustainability of the supply chain from producers to consumers
Analisis Kepuasan Pengguna Layanan Tax Center Politeknik Negeri Jember
Get PDFThis research activity aims to conduct an analysis of service user satisfaction for Jember State Polytechnic Tax Center service users. It is hoped that the results of this research can provide suggestions for improving Tax Center services in the future. Respondents in this research were users of the Jember State Polytechnic Tax Center service. The number of respondents was determined using the Slovin equation so that the respondents in this study were 56 respondents. This research data was obtained by distributing questionnaires. The data obtained was analyzed for data quality through testing the validity and reliability of the data. Next, it will be analyzed further using Importance Performance Analysis (IPA) and Customer Satisfaction Index (CSI). The research provides results showing that the level of satisfaction with using Tax Center services is within satisfaction with an index of 80.42%. To be able to improve services, several priority improvements are needed, namely attributes in Quadrant I. These attributes include access to position information about service procedures, technology systems, information containing all service procedures as well as instructions for filling out service documents, accessibility of Tax Center locations, schedules. definite service, as well as the discipline of tax volunteers in providing service
Inovasi Teknologi 4.0 terhadap Pembelajaran Akuntansi SMA N 1 Banyudono
No full textThe development of technology 4.0 has had a major influence on the world of education. Like SMAN 1 Banyudono, where accounting learning used to only use the lecture method so it did not foster enthusiasm for learning. So technological innovation 4.0 is needed in accounting learning. This research aims to determine technological innovation 4.0 in accounting learning and obstacles and implementation solutions. This research is case study research with a qualitative approach. The object of this research is SMAN 1 Banyudono. The research subjects consisted of: deputy principal, accounting teacher, and students. Data collection techniques using interviews and documentation. This research uses data validity techniques of source triangulation and member check. Data analysis went through three stages, namely data reduction, data presentation and drawing conclusions. The research results show that technological innovation 4.0 in accounting learning in class XI IPS was carried out using computers, whatsapp group, e-school, zoom, Zahir accounting, and Google Classroom. Barriers: not all teachers and students have the same ability to use technology in accounting learning. Instability of the Wi-Fi network in schools slows down the learning process and creates an unconducive classroom atmosphere, uses more internet quota, not all students have laptops, differences in the memory capacity of students' cellphones are not the same so not all students can download learning applications. Solution: provide material and questions in the form of print outs, improve and expand Wi-Fi networks, add computers, and provide quota assistance to underprivileged students
Evaluasi Peran Otoritas Jasa Keuangan dalam Pengawasan Implementasi Standar Audit 701 (2021)
Get PDFThe objectives of this study are to provide an overview of the benefits of communicating key audit matters (KAM) for OJK's oversight function, to identify findings related to KAM in United Kingdom and Malaysia, and how those regulators have responded to those findings, and to evaluate OJK's response related to KAM. This research is carried out by in-depth interviews with supervisors and analysts from the Directorate of Regulation and Development of the OJK Capital Market Sector. KAM communication provided benefits in OJK's supervisory function, among others, in determining the items to be reviewed in the Issuer's financial statements and in reviewing the audit responses stated in the auditor's report have been supported by the auditor's working papers. In carrying out their oversight function, the United Kingdom and Malaysia found, among others, that the average number of KAM and words in communicating KAM in the auditor's report continued to decline, the content of KAM of companies audited by Big 4 audit firms had more words for the same number of KAM, and the benefits of communicating KAM decreased because KAM disclosures were boilerplate. OJK's response in relation to the implementation of SA 701 (2021) is to draft OJK regulations related to KAM and to prepare a study related to the first-year implementation of SA 701 (2021). Based on these responses, it is reflected that OJK has an important role in the implementation support stage to ensure that the policy implementation runs well in the long term
Factor Determinant Profitability and Financial Distress of Non-Financial Sector Companies in Indonesia
No full textThis study aims to examine the determinants of financial distress of non-financial sector companies in Indonesia during the Covid 19 pandemic and test whether company profitability can mediate financial performance on the possibility of financial distress. The sampling technique was purposive sampling, namely non-financial sector companies that experienced negative operating profit during 2020 and 2021. The analysis technique used is panel data regression analysis. The results showed that sales growth has a positive impact on profitability and DER has a negative impact on profitability. While TATO has a positive effect on Financial Distress. This study also shows that profitability cannot mediate financial performance on financial distress. This study contributes to the testing of signalling theory, where information on sales growth and corporate capital structure affects the company's profitability. In addition the company's very limited ability to manage its assets during Covid 19 conditions affects the possibility of financial distress
Beyond Numbers: Beyond Numbers: Exploring Factors Influencing Company Value In Indonesian Consumer Goods (2018-2022)
No full textThis study analyzed Indonesian consumer goods' business value determinants (2018-2022) using numerical methods, focusing on the impact of key variables like debt-to-equity ratio, total asset turnover, logarithm of assets, and return on equity. The research investigated the influence of these factors on companies listed on the Indonesian Stock Exchange, revealing significant effects of debt-to-equity ratio and total asset turnover on return on equity and subsequently on price-to-book value. The logarithm of assets directly affected return on equity but had no impact on price-to-book value. Regression analysis, measured by R-Square and Q-Square values, demonstrated the variables' impact on cost-to-book value and return on equity. The study confirmed that financial leverage and asset utilization significantly affect enterprise value, highlighting the importance of effective financial management in optimizing investment returns in Indonesia's consumer goods sector
Peran Profitability dalam Memoderasi Pengaruh Predictor Debt Policy
No full textThe research aims to examine and analyze the effect of business risk, company growth, company size, asset structure, and free cash flow on debt policy with profitability as a moderating variable. The population of this study consists of 191 mining companies for the period of 2020-2022 listed on Indonesia Stock Exchange (IDX). The sampling technique was purposive sampling and 106 company were used. This type of research was correlational method. Data analysis was performed using classical assumption, hypothesis testing, and moderating regression (MRA) using IBM SPSS 25 version. Partially, the result of the study indicate that company growth and company size had a significant positive effect on debt policy; free cash flow had a significant negative effect on debt policy; meanwhile, business risk and asset structure had no significant effect on debt policy. The result of the moderation test in this study indicate that profitabiliy can moderate the effect of company growth on debt policy. Meanwhile, profitability is unable to moderate the effect of business risk, company size, asset structure, and free cash flow on debt policy
Peran Pemoderasi Corporate Business Risk Terhadap Hubungan CSR Disclosure, Integrated Reporting, Dan Corporate Reputation
Get PDFMany companies with capabilities in the midst of an uncertain economy due to the Covid-19 pandemic that is currently sweeping the world and especially in Indonesia have also had an impact, these companies are trying to maintain their business activities. In connection with the ero-carbon issue proclaimed by the G20 countries, many private companies are now developing what is called Corporate Social Responsibility (CSR). This study aims to analyze (1) the effect of CSR disclosure on corporate reputation (2) the effect of integrated reporting on corporate reputation. (3) The role of Corporate Business Risk as a moderator of the Effect of CSR Disclosure on Corporate Reputation. (4) The role of Corporate Business Risk as a moderator of the Impact of Integrated Reports on Corporate Reputation. By using purposive sampling with the criteria of banking sector companies listed on the Indonesia Stock Exchange in a row for the 2016-2020 period, Companies that consistently publish annual reports during the 2016-2021, Companies that have been audited by a Public Accounting Firm in the 2016-2020. The results of the research show that the Integrated Report has an effect on Corporate Reputation but CSR Disclosure has no effect on Corporate reputation. Then Corporate Business Risk moderates the effect of Integrated Report on Corporate Reputation but does not moderate the effect of CSR Disclosure on Corporate Reputatio
Pengaruh Family Control, Environmental Management Accounting, dan Profitabilitas Terhadap Nilai Perusahaan
Get PDFIn the last quarter of 2020, the capital market conditions cannot be impressive either. Many stocks have high liquidity and good prospects but have experienced a correction of -24.67% caused by the COVID-19 pandemic. A view of investors in seeing whether managers are successful in managing the resources owned by the company, which is usually associated with stock prices, is called the company's value. This study's purpose is to determine of family control, environmental management accounting, and profitability on firm value. The objects used in this study are LQ45 index companies listed on the Indonesia Stock Exchange. Based on several criteria in determining the sample, 17 company samples, or 85 data points. Analysis of research data using regression panel data using Eviews 12. The results indicate that family control, environmental management accounting, and profitability have a simultaneous effect on firm value. Meanwhile, family control and environmental management accounting do not have a positive effect on firm value, while the profitability variable has a significant positive effect on firm value
Pengaruh Kepemilikan Institusional, Profitabilitas, dan Struktur Modal Terhadap Nilai Perusahaan
Get PDFFirm valuation reflects investors' assessment of a company's performance prospects in relation to its stock price. A higher firm valuation indicates increased prosperity for shareholders and signifies a company's attractiveness to investors. This research aims to conduct a thorough analysis of how institutional ownership, profitability, and capital structure affect the valuation of companies. The research specifically targets businesses within the property and real estate sector that are listed on the Indonesia Stock Exchange from 2017 to 2022. Employing a quantitative approach, the study employs purposive sampling to select a sample of 15 companies, resulting in a total of 90 observations. Data analysis is conducted using panel data regression, facilitated by Eviews 12 software. The research findings reveal that, when considered collectively, institutional ownership, profitability, and capital structure variables jointly contribute to influencing firm valuation. However, the outcomes of individual variable testing indicate that profitability significantly impacts firm valuation, whereas institutional ownership and capital structure do not exhibit a substantial influence on firm valuation