Journal Universitas Tridinanti Palembang
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ANALISIS PAJAK PENGHASILAN PASAL 23 ATAS JASA SEWA ALAT BERAT PADA PT. SUMATRA UNGGUL PALEMBANG
No full textABSTRACK The purpose of this study is to determine the income tax on heavy equipment rental services at PT. Sumatra Excellent. The data used in writing in this study is secondary data in the form of a list of financial statements whose data sources come from PT. Sumatra Excellent Palembang. The sample used is the 2019 rental service income report. While the analysis techniques are quantitative analysis techniques and qualitative analysis techniques. The results obtained show that PPh Article 23 on heavy equipment rental services related to the calculation, deposit and reporting of the imposition of PPh article 23 PT. Sumatra Unggul which occurred in March, April, June, August, October and November have been in accordance with applicable regulations. However, the calculation of Income Tax Article 23 in January, February, May, July, September and December is not in accordance with Law Number 36 of 2008.Keywords : Income Tax Article 23, Calculation, Deposit, Reportin
PENGARUH MODAL KERJA DAN PERPUTARAN MODAL KERJA TERHADAP PROFITABILITAS PADA PERUSAHAAN MANUFAKTUR SEKTOR PULP AND PAPER YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2011-2017
Get PDFThe purpose of this study was to determine the effect of working capital and working capital turnover on profitability. This study takes the object of the pulp and paper sector manufacturing companies listed on the Indonesia Stock Exchange 2011-2017. This study uses secondary data with the technique of reporting documentation data, the entire population of financial reports, and a sample of reports from manufacturing companies in the pulp and paper sector listed on the Indonesia Stock Exchange 2011-2017. The data analysis technique used descriptive statistics, classic assumption test, multiple regression analysis, and hypothesis testing.The results of this study are as follows: 1) Working capital and working capital turnover simultaneously have a positive and significant effect on profitability with a result of Fcount of 9.142 and a significance value of less than 0.05 and a coefficient of determination of 38.7% while the remaining 61.3 % evidence of other variables. 2) Partially working capital has no significant effect on profitability with a result of tcount of 0.336 and a significance value greater than 0.05, while working capital turnover partially has a significant negative effect on profitability with a result of tcount -4.144 with a smaller significance value. from 0.05.Keywords: Working Capital, Working Capital Turnover, and Profitabilit
KEMAMPUAN MAHASISWA FAKULTAS EKONOMI UNIVERSITAS TRIDINANTI PALEMBANG DALAM MENULIS PROPOSAL PENELITIAN
Get PDFproposal penelitian adalah salah satu bentuk tulisan yang harus dibuat oleh mahasiswa. Namun, kebanyakan mahasiswa belum tentu mampu membuatnya. Penelitian ini bertujuan untuk mendeskripsikan kemampuan mahasiswa dalam menulis proposal penelitian. Selain itu, penelitian ini juga bertujuan untuk mengetahui tingkatan kategori kemampuan mahasiswa berdasarkan patokan penilaian yang berlaku. Metode penelitian ini menggunakan deskriptif kuantitatif. Subjek penelitian ini sebanyak 40 mahasiswa dari fakultas ekonomi. Pengumpulan data dalam penelitian ini dilakukan dengan tes unjuk kerja yang berupa menulis proposal penelitian. Teknik analisis data berpatokan pada rubrik penilaian proposal penelitian. Data hasil tes unjuk kerja menulis proposal penelitian dideskripsikan dan disimpulkan. Hasil penelitian. menunjukkan bahwa 1) subjek penelitian mampu menulis proposal penelitian. 2) Nilai rata-rata subjek penelitian adalah 77,5 atau dengan kata lain berkategori baik berdasarkan patokan penilaian di Fakultas Ekonomi Universitas Tridinanti Palembang.Kata Kunci: kemampuan, menulis, proposal penelitia
PENGARUH BUDAYA ORGANISASI, GAYA KEPEMIMPINAN DAN LINGKUNGAN KERJA FISIK TERHADAP KINERJA KARYAWAN
No full textPerformance is the result of work achieved by an employee in carrying out tasks in accordance with their responsibilities. There are many factors that affect performance, but in this study only a few factors will be discussed including organizational culture, leadership style and physical work environment. Organizational culture is a pattern of beliefs and organizational values that are understood, imbued and practiced by the organization and become the basis for rules of behavior in the organization so as to encourage motivation and improve performance. While the leadership style is one of the main factors that support the success of the organization in achieving goals and improving performance. Other factors, namely the physical work environment is considered important because it has a direct influence on employees in carrying out the work. The design used in this research is descriptive qualitative research. Keywords: Organizational Culture, Leadership Style, Physical Work Environment, Employee Performanc
PENGARUH PENEMPATAN KERJA DAN KOMPENSASI TERHADAP KINERJA KARYAWAN PADA PT. VALANTA BANYUASIN
Get PDFThe Effect of Work Placement and Compensation on Employee Performance at PT. Valanta Banyuasin.Population of 32 employees. Sample 32 people. Data techniques by means of interviews, observation and surveys. Descriptive analysis techniques, multiple linear regression analysis, free coefficient analysis (r), and coefficient of determination (r2). The data analysis requirements test used the classical assumption test consisting of multicollinearity, heteroscedasticity and autocorrelation. As for the accepted hypothesis, the t test (partial) and F test (simultaneous).This study shows the coefficient of determination (R2) of 0.976 or 97.6%, which means that employee performance variables can be applied by job placement variables and compensation compensation by other factors such as motivation, leadership, training, work environment and organizational culture. Job placement variables and simultaneously have a significant positive effect on employee performance.Keywords: Job Placement, Compensation, Employee Performanc
ANALISIS SIKLUS PENGELUARAN PADA CV. PURWA DAYA SEJAHTERA PALEMBANG
No full textABSTRACK The expenditure cycle is also used by companies to maintain good relations with suppliers, because low prices and good quality alone do not guarantee the smooth running of the company, but also require good relations with suppliers. With good relationships, companies can buy goods with more confidence in their quality and with more confidence in the adequacy of the goods the company needs. Without good relations, the company may get low prices and relatively good goods, but it may not be guaranteed when the goods will be in stock. The accounting information system has three basic functions in the expenditure cycle, namely obtaining and processing data on various business activities, storing and managing data to support decision making, and providing control functions to ensure data reliability and safeguarding Company resources. Keywords : accounting information system, expenditure cycl
PENGARUH HUTANG TERHADAP LABA USAHA PADA PERUSAHAAN BARANG KONSUMSI YANG TERDAFTAR DI BURSA EFEK INDONESIA
Get PDFThis study aims to determine whether there is an effect of short-term debt (CL) and long-term debt (NCL) on operating income (OP) in consumer goods companies listed on the Indonesia Stock Exchange either partially or simultaneously. The formulation of the problem in this study is: Does the variable Short-Term Debt and Long-Term Debt have a significant effect either partially or simultaneously on Operating Profit of consumer goods companies listed on the Indonesia Stock Exchange. This study uses data from the 2016 to 2018 Financial Statements. In this study, the sample was taken using the non-probability sampling method, which does not provide equal opportunities for each member of the population to be selected as samples. while the sample selection was carried out using the purposive sampling method, namely a sampling technique with special considerations so that it was appropriate to be a sample, by determining the number of samples as many as 20 samples, so that the research data derived from the 2016 to 2018 financial statements were 60 data. The data collected is secondary data obtained from the official website of the Indonesia Stock Exchange, namely www.idx.co.id (Indonesian Stock Exchange Investment Gallery) Musi Charitas Catholic University Palembang, Faculty of Business and Accounting. The method used in this study is a quantitative method which is a quantitative method. associative method with the form of a causal relationship. The analysis technique used is Multiple Linear Regression Analysis. The results of this study indicate that partially short-term debt (CL) has no significant effect on operating income (OP), long-term debt (NCL) has a significant effect on operating income (OP). Simultaneous results show that short-term debt (CL) and long-term debt (NCL) have a significant effect on operating income (OP).Keywords: Short-Term Debt (CL), Long-Term Debt (NCL), Operating Profit (OP)
PENGARUH BIAYA PRODUKSI DAN BIAYA PEMASARAN TERHADAP PENJUALAN PADA CLASSIE RESTO DI KOTA
Get PDFThis research basically discusses the effect of production costs and marketing costs on company sales in order to produce reliable information, in this case, the effect of production costs and marketing costs. The place of research in this is Classie Resto Palembang. The purpose of this study was to determine the effect of production and marketing costs on the sales results of Classie Resto in Palembang City.The research sample is the Company's Financial Statements in 2016-2018. Hypothesis testing uses multiple linear regression analysis with the help of the SPSS ver.23 program. Hypothesis testing used includes partial test (t test), simultaneous test (F test), and test the coefficient of determination (R2). The results of hypothesis testing (H1) which states that production costs have a significant effect on sales results received. This can be seen from the results of the SPSS output which shows the t count of the X1 variable is 2.864, which is greater than the t table, which is 2.02809. The results of hypothesis testing (H2) indicate that the marketing costs are significant to the sales results received. This can be seen from the results of the SPSS output which shows the t value of 2.499 is greater than the t table, which is 2.02809 Keywords: Production Costs, Marketing Costs, Sales Results
INTELLECTUAL CAPITAL TERHADAP PROFITABILITAS PERUSAHAAN CONSUMER GOODS
Get PDFThe purpose of this study examined the effect of intellectual capital on the financial performance companies in the consumer goods industry sector Indonesia Stock Exchange 2015-2019. Variables used in the research are value added capital coefficient (VACA), value added human capital coefficient (VAHU), structural capital value added (STVA) and return on assets (ROA). This research use statistical Eviews The result shows that there is significant influence of value added capital coefficient (VACA), value added human capital coefficient (VAHU) and structural capital value added (STVA) to return on asset (ROA) either partially and simultaneously. These results indicate that inttelctual capital has an impact on financial performance. The implication of this study is the company can increase its profitability by utilizing intellectual capital. Keywords: VACA, VAHU, STVA, RO
