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Analisis Strategi PAC (Perhitungan Area Coverage) Dalam Mengukur Daily Income Ekspansi Minimarket Retail Studi Kasus Indomaret
Get PDFIn the right location in a retail minimarket business, there are still many who use the method with a cursory condition of location conditions which can result in inappropriate targets because they do not consider the risk factors that occur at the location. Therefore, it is necessary to build a strategic system in making the decision to establish a retail minimarket using the observation and documentation method by means of PAC analysis (potential coverage area) where this model makes an assessment by surveying the location using the technique of calculating residential potential, calculating potential flows, calculating crowds of public facilities. , observing the socio-economic conditions of the community. In calculating the potential for residential areas with the help of a computer/laptop with the help of the Google Earth (KMZ) satellite, calculating traffic potential using video capture techniques using the timestime application on a cellphone, calculating the potential for public facilities by conducting interviews with employees regarding the number of employees, analyzing the level of crowding of public facilities by counting the number of visitors, and analyzing the socio-economic level of the community by collecting data at the regional statistical center. So the purpose of the PAC calculation is to measure the estimated daily incom
STEREOTIP POTRET PERILAKU PROFESI AKUNTAN DALAM SINEMATOGRAFI SESUAI DENGAN KODE ETIK PROFESI AKUNTAN
Get PDFThe image of the accounting profession has been stereotyped in various visual and social media. Stereotypes strengthen the positive and negative characteristics of the accountant's own perceptions as well as the perception of public opinion in viewing the accounting profession. The research aim is to understand how the image of accountants is portrayed by the media as stated by Honorio et al. (2022) and stereotypes related to the image of an accountant found in the films The Accountant (2016), Tooi Bigltoi Fail (2011), Wanted (2008), The Dark Knight (2008), and Rock&Rolla (2008). The theory used was social representation and stereotypes related to the image of the accounting profession in a film. A qualitative writing method with a literature study approach used to find references regarding accountant stereotypes, as well as their representation in cinematographic productions by analyzing selected films. The results of the research show that visual media plays a bigger role in reinforcing current stereotypes, through the role of accountants in film production. Demystification of several stereotypes in the character of accountants began to be more diverse, no longer represented negatively. Characteristics such as courage, intelligence and credibility are predominant among other characters. Nevertheless, the characteristics raised are not used in accordance with the accounting professions code of ethics. Research contributes to the explanation of distortions involving the image of accountants in relation to what is depicted in the film, which still does not reflect the disclosure by the film and changes the negative image of the accounting profession from the public view. Subsequent research suggests analyzing in more detail from various aspects and can answer questions about professional ethics to generate greater visibility and interest for accounting professionals in the future. This research provides novelty related to the research field of the accounting profession in the world of cinematography
Kepatuhan WPOP: Dapatkah Kesadaran Berperan sebagai Mediasi?
Get PDFTax is one of the largest state revenues which plays an important role in the growth of a country. Therefore, the factors that contribute to the success of tax revenues are always interesting to observe. The purpose of this research is to analyze the influence of Knowledge, Awareness and Religiosity on Individual Taxpayer Compliance, besides that this research also tries to analyze the role of Awareness as a mediating variable for Individual Taxpayers. This type of research was causal quantitative using primary data obtained by distributing questionnaires to individual taxpayers, and 115 people were used as respondents for research. The hypothesis in this study was tested using multiple linear regression, as well as the Sobel test to test the mediating variable. The results of testing the coefficient of determination (R2) obtained the Adjusted R Square value which indicates that Taxpayer Compliance is influenced by the variables Knowledge, Awareness and Religiosity of 58.3% while the rest is influenced by other variables not included in this research model. The results of testing the hypothesis in this study provide empirical evidence that Knowledge and Awareness have a significant positive effect on Taxpayer Compliance, while Religiosity has no effect on Taxpayer Compliance. Based on the Sobel test, awareness is able to mediate the effect of knowledge on compliance and the effect of religiosity on individual taxpayer compliance
Pengaruh Corporate Social Responsibility Terhadap Tax Avoidance
Get PDFThis study aims to obtain empirical evidence about the effect of corporate social responsibility on tax avoidance. This study uses 114 observations or unbalanced panel data of non-financial industries listed on the Indonesia Stock Exchange for the years 2015-2019. The dependent variable in this study is tax avoidance which is measured using cash effective tax rate. The independent variable in this study is a corporate social responsibility as measured by the CSR index based on the GRI standard. This study also uses control variables consisting of company size, leverage, and return on assets. In addition, the analysis enriches with a comparison of tax avoidance among industries. Using Multiple Linear Regression and software STATA 14, the study's results indicate that corporate social responsibility has a positive effect on tax avoidance. This result support risk management theory. This research provides a sign not only for the government but also for investors to pay attention to tax avoidance practices primarily for the firms with a high rate of CSR activities.
Pengaruh Profitabilitas, Growth, Size, dan HPM terhadap Net Profit Margin Perusahaan Pertambangan yang Terdaftar di Bursa Efek Indonesia (BEI)
No full textThis study aims to measure the effect of profitability through the ratio of ROA (Return on Assets) and ROE (Return on Equity), company growth, company size and HPM (Mineral Benchmark Price) on Profit Margins of mining companies, especially nickel that listed on the Indonesia Stock Exchange (IDX). The research conducted is a quantitative study and the subjects in this study are all mining sector companies listed on the Indonesia Stock Exchange (IDX) in the 2020-2022 period. The data used is secondary data and were obtained through the official website of the Indonesia Stock Exchange (IDX) in the form of annual financial reports. The sample selection used purposive sampling method. Testing the data in this study used the Statistical Package for the Science 25 (SPSS 25). There were 66 samples selected using the purposive sampling method, so the criteria in this study were as follows: sample selection criteria and for companies that have been registered since 2010 and have complete financial report data from 2020-2022. The results of this study are as follows: Profitability (ROA) has a positive and significant effect on company NPM, Profitability (ROE) has a negative and significant effect on company NPM, and HPM have a positive and significant effect on company NPM. Whereas growth and size not have a significant effect on company NPM
Pendeteksian Financial Statement Fraud dengan Menggunakan F-Score Model : Perspektif Fraud Pentagon Theory
Get PDFThis study aims to determine the partial effect of financial stability, financial targets, ineffective of monitoring, quality of external audit, change in auditors, change in directors, frequency number of CEO's picture on financial statement fraud in mining companies listed on the IDX. 2021. This study used a quantitative approach and the sample collection method in this study used purposive sampling and obtained as many as 18 companies as samples. The type of data used in this study is secondary data sourced from the company's financial reports and annual reports obtained directly from the Indonesia Stock Exchange (IDX). The data analysis method used is multiple regression analysis which is processed using the SPSS program. Based on the results of research conducted on 18 mining sector companies for the 2020 and 2021 periods it concluded that the financial stability variable as measured by ACHANGE did not have a significant effect on financial statement fraud, the financial target variable as measured by ROA had a significant effect on financial statement fraud, the ineffective variable of monitoring measured by BDOUT has no significant effect on financial statement fraud, the quality of external audit variable as measured by AUD has no significant effect on financial statement fraud, the change in auditor variable as measured by CPA has no significant effect on financial statement fraud, the change in director variable as measured with DCHANGE it has no significant effect on financial statement fraud and the frequency number of CEO's picture variable has no significant effect on financial statement fraud
Pengaruh Sistem Informasi Akuntansi dan Kinerja Pegawai Terhadap Kualitas Laporan Keuangan (Studi Kasus Pada Dinas Tenaga Kerja Kabupaten Mandailing Natal)
Get PDFThis study aims to examine the effect of accounting information systems and employee performance on the quality of financial reports at the Mandailing Natal District Manpower Office. The method used in this study is an associative approach using primary data in the form of respondents' answers to questionnaires distributed directly to 41 employees of the Mandailing Natal Regency Manpower Office. Then, the data analysis method used is SEM – PLS using SmartPLS 4.0 software. The results of this study explain that the accounting information system has no significant effect on the quality of financial reports, but employee performance has a significant effect on the quality of financial reports at the Mandailing Natal District Manpower Office
Evaluasi Penerapan Pengendalian Internal atas Proses Bisnis Pendapatan Jasa: (Studi Kasus pada Perusahaan Depo Peti Kemas)
Get PDFRevenue business processes are the primary key for a company to generate profits as a financial performance target. In its implementation, it must be supported by a clear internal audit function and accounting information system with an effective level of control in all business processes to produce accurate and quality data or information, as well as increase the effectiveness of the company's operational activities. However, if these factors do not support it, all personnel will work by habit factor, and management will face the risk of loss. This study aims to analyze the condition of PT X’s internal control and aspect that can be improved in optimizing internal control over the performance and reporting of the company's revenue business processes. The research method used is descriptive qualitative with a case study approach at PT X, a container management company, that previous research on this field of business is still limited. The data sources were derived from observation, a series of interviews with the management, and an analysis of internal documents. The results show that there were weaknesses in the procedures for implementing revenue business processes caused by the absence of adjustments to clear and documented recording procedures, unstructured implementation of control activities, and not being supported by an adequate information system. Therefore, this study provides recommendations for corrective actions to optimize the performance and reporting of the company's revenue business processes
Analisis Pertumbuhan Fintech Sebelum dan Saat Pandemi Covid-19 di Indonesia
Get PDFFintech in development has fluctuations in every sentiment, both negative and positive and has had an impact on its development. Before the Covid-19 pandemic occurred, many people still use traditional financial services which were carried out through offline payment transactions and carrying cash even though fintech options were available. During the Covid-19 pandemic occurred, financial services changed offline habits into online activities. However, inconsistencies occurred between loan disbursement which increased while the interest trend in fintech financing decreased when the Covid-19 pandemic hit. The purpose of this study is to analyze whether there were differences before and during the Covid-19 pandemic among fintech lenders in Indonesia. analyze whether there were differences before and during the Covid-19 pandemic for fintech borrowers in Indonesia. The data used is transaction data of fintech lenders and borrowers in Indonesia from 2018 – 2022. This study uses the Paired Sample t-Test and the Wilcoxon Test with the Eviews 12 test tool. The results of this study indicate that there are significant differences in lender transactions and borrowers in conditions before the entry of Covid-19 to the time of entry of Covid-19 to Indonesia. The conclusion is that this significant difference is because during Covid-19, especially investors in Indonesia experienced many problems from health to finance, so when Covid-19 occurred they held back money more than investing in fintech so that lender transactions decreased. In borrower transactions due to lender transactions as lenders decreasing so that loan requests by borrowers that can be fulfilled also decrease
Pengaruh Pengetahuan Pasar Modal, Motivasi, Return Investasi dan Resiko Terhadap Minat Investasi di Pasar Modal
Get PDFThe purpose of this study is to examine Capital Market Knowledge, Motivation, Return on Investment, and Risk affect investment interest. The sampling technique used is purposive sampling. In this study, the population used was 200 millennial generation respondents such as students or business people who were born in 1982-2003 in the city of Medan. There were 133 samples that met these characteristics. This study used a quantitative method where researchers distributed questionnaires to be filled out by respondents with the help of the SPSS test tool. Multiple linear analysis is used in data analysis methods. Analytical tests used include normality tests, multicollinearity tests, reliability tests, validity tests, and classical assumption tests. The results of the study show: 1) Investment interest has a positive effect on capital market knowledge (X1), with a regression coefficient of 0.212; 2) A positive relationship between investment interest and motivation (X2) with a regression coefficient of 0.108; 3) A positive relationship between investment interest and investment return (X3), with a regression coefficient of 0.369; 4) A positive relationship between investment interest and risk (X4) which has a regression coefficient of 0.126. Investment interest is influenced by capital market knowledge and investment returns. Investment interest is not influenced by motivation and risk