E-Journal Universitas Surakarta
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PENGARUH CORPORATE GOVERNANCE TERHADAP TAX AVOIDANCE PADA PERUSAHAAN TAMBANG YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2015 – 2017
No full textAbstract Mining companies have experienced very good business development, but have minimal contribution to state tax revenues. Corporate governance is a system that regulates and controls the company in order to create economic value added for stakeholders. This Research aims to determine the extent of the influence of corporate governance as proxied by institutional ownership, independent commissioners, audit committees, and audit quality on tax avoidance policies carried out by companies. The research uses quantitative research methods with multiple linear regression models. The sample used is all mining companies listed on the Indonesia Stock Exchange in 2015 – 2017 with three years of complete data. The measure of tax avoidance uses the CETR (Cash Effective Tax Rate). The results obtained are variables that have no effect on tax avoidance, namely institutional ownership. Independent commissioners have a positive effect on tax avoidance. The audit committee and audit quality have a significant negative effect on policy making that is related to tax avoidance.
STRATEGI KOMUNIKASI PEMASARAN PRATAMA ROTAN INTERIOR DALAM UPAYA MENINGKATKAN PENJUALAN DI DESA TRANGSAN KECAMATAN GATAK KABUPATEN SUKOHARJO
No full textIn everyday life, it is realized or unconscious communication is part of the human life itself. It is undeniable that the success of marketing a product is much influenced by how the company's business communicates with individuals, groups, organizations directly or indirectly in information exchange activities regarding the products offered and to be purchased to establish sales transactions. In marketing, communication activities are known as elements or marketing communication tools in Promotion Mix Promotion of Advertising, Personal Sales, Sales Promotion and Direct Marketing. This research was conducted in Pratama Rattan Interior with the research subjects, namely the leader of the Pratama Rattan Interior, Staff Primary Rattan Interior, and consumers of the Pratama Rattan Interior. The research approach used is a descriptive qualitative research approach. The results of this study indicate that the interior rattan pratama uses marketing communication strategies as an effort to increase product sales. Personal sales, which are carried out by approaching marketing staff to consumers by offering products and providing maximum service. Advertising, Primary Rattan Interior uses several advertising media such as electronic media, print media, and social media to reach consumers by persuading and influencing consumer perceptions. Sales promotion, creating many attractive sales promotions including product discounts, guarantee guarantees 1 year warranty, and distribution of brochures. Publicity, Primary Rattan Interior has been covered by Solopos radio and was covered by reporters during the event. Public Relations, Pratama Interior rattan in maintaining good relations to consumers is to hold social activities. Direct marketing, Pratama Rattan Interior provides free brochures to consumers when following an event
Pembuatan Website Profil Sebagai Sarana Promosi Pada PT. Cahaya Sakti Chandra Motor Cabang Karanganyar, Universitas Surakarta
No full textDi jaman yang serba modern ini masih ada beberapa pelaku usaha yang melakukan pendekatan atau promosi kepada calon konsumen dengan cara tradisional, dilihat dari efisiensi waktu dan tenaga yang dibutuhkan untuk melakukan kegiatan promosi sangatlah kurang efisien. Apakah dengan menggunakan website profil ini dapat membantu pelaku usaha dalam promosi agar lebih efisien waktu dan tenaga. Tujuan penelitian ini adalah untuk mengetahui apakah website profil ini dapat membantu pelaku usaha dalam kegiatan promosinya. Metode yang digunakan dalam penelitian ini adalah metode kualititatif yaitu mencatat informasi yang di dapat langsung dari lapangan. Informasi ini didapat dari keadaan dealer, sales, dan juga dari konsumen. Website profil yang dibuat dapat membantu pelaku usaha agar dapat mempermudah promosi, yaitu lebih efisien baik waktu maupun tenaga. Selain itu, website profil juga dapat mempermudah promosi, menjangkau calon konsumen lebih cepat dan lebih lua
Effectiveness of Virtual Learning on English Speaking Skill at STMIK Sinar Nusantara Surakarta
No full textEducational institutions have implemented online distance learning and teaching since the COVID-19 pandemic in Indonesia around March 2020. This research was conducted to find the effectiveness and its factors of virtual learning on English speaking skills in the early of pandemic. This study was a descriptive qualitative. This research was conducted at STMIK Sinar Nusantara Surakarta in Central Java. The time of research was started from April until June 2020 and it was conducted for Second-semester students in the academic year of 2019/2020 with 50 students for the number of populations from Information System program. For the research findings, virtual learning was not effective in grammar and fluency aspects and it was less effective in accent and vocabulary aspects for second-semester students of Information System program. Some factors have occurred in those lack of effectiveness, such as, the limitation of time in presenting speaking skill, the inefficiency of lecturer in correcting the students’ accent directly, difficulties of students in understanding material, limitations of English students’ vocabularies, and tendency of students’ speaking presentation based on the textbook.
The Analysis of Colloquial Words on Updates Status of Facebook
No full textThe research design of this study is a descriptive qualitative design that on analyzing colloquial words on updates status of facebook from October until December 2020. The objective of the study generally is to find out some types of technical terms used to form colloquial words found on updates status of facebook. They are: Abbreviation, Clipping, Blending, Hypocorism, and Acronyms. Based on the data analysis, from eight types of technical terms presented, five types of technical terms are found by the researcher. The types are not found in the study such as Prefix, Suffix, and combination of Suffix and Prefix. The most frequently used in colloquial words on updates status are Abbreviation, Clipping, and Acronyms. In terms of sociolinguistics, all users of colloquial words in facebook are adult and from educational classes. There are only a few users of colloquial words using colloquial words
ANALISIS KEBUTUHAN AIR BERSIH DAN KAPASITAS RESERVOIR (STUDI KASUS PDAM SRAGEN UNIT SIDOHARJO)
No full textDalam rangka memenuhi kebutuhan air yang semakin meningkat, tiap tahunnya dan keterbatasan debit sumber air seiring dengan meningkatnya pertumbuhan penduduk yang sebanding dengan peningkatan kebutuhan akan air bersih, maka PDAM Kabupaten Sragen perlu mangkaji kembali kebutuhan air bersih untuk wilayah Kabupaten Sragen. Terutama untuk Kecamatan Sidoharjo pada saat sekarang dan yang akan datang, agar kebutuhan air bersih Kecamatan Sidoharjo dapat terpenuhi. Penelitian ini, menggunakan metode Deskriptif Kuantitatif dengan data antara lain jumlah penduduk Kecamatan Sidoharjo dari tahun 2013-2019, data pelanggan aktif PDAM Sragen unit Sidoharjo tahun 2013-2019. Tujuannya adalah untuk mengetahui kebutuhan air bersih dan kapasitas reservoir saat ini dan melakukan prediksi kebutuhan air bersih dan kapasitas reservoir pada tahun 2030. Kebutuhan air bersih daerah pelayanan unit Sidoharjo saat ini menurut jumlah masing-masing pelanggan adalah 23,774 liter/detik, sedangkan kebutuhan air bersih menurut prediksi masing-masing pelanggan pada tahun 2030 sebesar 54,727 liter/detik. Kapasitas reservoir yang dibutuhkan untuk memenuhi kebutuhan air bersih saat ini adalah sebesar 341 m3. Prediksi kapasitas reservoir yang dibutuhkan untuk memenuh kebutuhan air bersih daerah pelayanan unit Sidoharjo tahun 2030 adalah 851 m3, sedangkan sedangkan reservoir saat ini sebesar 300 m3. Sehingga perlu adanya pemanbahan kapasitas reservoir sebesar 551 m3. Kata Kunci : Kebutuhan Air, Proyeksi Penduduk, Prediksi Kebutuhan Air, Kapasitas Reservoir.
EVALUASI PENGHITUNGAN PAJAK PENGHASILAN 21 STUDI KASUS PT EKA BOGAINTI
No full textThe purpose of this study is to determine if calculation of income tax article 21 in PT Eka Bogainti of solo in one tax year has reflected the regulation of Directorate General of Taxation Number PER-23/PJ/2018. The type of research is a case study. The sampling technique is purposive sampling and taking sample based on particular purpose. Data collection technique employ interviews and documentation. Steps to analyze the data include comparing, evaluating, and drawing conclusions regarding the calculation of income tax according to the regulation of Directorate General of Taxation Number PER-23/PJ/2018. The result shows that the calculation of income tax cuts conform with the regulation of Directorate General of Taxation Number PER-23/PJ/2018
PENGARUH LINGKUNGAN KERJA TERHADAP KINERJA PEGAWAI MELALUI MOTIVASI KERJA SEBAGAI VARIABEL MEDIASI (Studi pada Pegawai Badan Pusat Statistik Kabupaten Karanganyar)
No full textThis research aims to analyses (1) effect of work environment on work motivation (2) effect of work environment on employee performance (3) effect of work motivation on employee performance. (4) indirect effect of work environment on employee performance through motivation. This research using samples of 36 employees of the BPS Karanganyar District. To test the hypothesis using path analysis and Sobel test. The result shows that (1) work environment have significance effect on work motivation (2) work environment have significance effect on employee performance (3) work motivation have significance effect on employee performance. (4) motivation mediates of the effect of work environment on employee performance of the BPS Karanganyar District
Pembuatan Aplikasi Pencatatan Penjualan Helm Di Toko Suoyo Laris Berbasis Desktop Menggunakan Database SQL Server
No full textToko Suoyo Laris adalah toko yang bergerak dalam bidang penjualan helm. Dalam proses transaksinya menggunakan nota secara manual dan pencatatan transaksi setiap harinya maupun stok barangnya masih menggunakan buku. Namun dari nota transaksi dan buku pencatatan transaksi yang telah digunakan masih banyak kekurangan. Sehingga pendokumentasian data transaksi dan stok barang masih sering kurang akurat.
Sehubungan dengan hal tersebut, maka penulis membuat suatu aplikasi pencatatan penjualan helm berbasis komputer yang dapat menggantikan nota transaksi dan pencatatan transaksi maupun stok barang. Aplikasi ini nantinya bertujuan untuk memperlancar dan mempermudah dalam melakukan transaksi harian maupun pencatatan stok barang.
Metode yang digunakan dalam penelitian ini menggunakan metode wawancara, observasi, dan kepustakaan dalam pengumpulan datanya. Dalam metode ini, penulis melakukan pengumpulan data secara langsung ke tempat toko Suoyo Laris dengan menggunakan metode tersebut. Sehingga untuk mempermudah dalam pembuatan aplikasi ini.
Dengan adanya penelitian dalam pembuatan aplikasi pencatatan penjualan helm ini, akan diimplementasikan pada toko Suoyo Laris. Sehingga program yang di buat natinya diharapkan dapat mempermudah dalam melakukan proses transaksi dan pencatatan stok barang
PENGARUH CORPORATE SOCIAL RESPONSIBILITY, RETURN OF EQUITY, DAN PRICE TO BOOK VALUE TERHADAP ABNORMAL RETURN PADA PERUSAHAAN PERTAMBANGAN YANG TERDAFTAR DI BURSA EFEK INDONESIA (TAHUN 2015-2018)
No full textThis study aims to analyzing the influence of Corporate Social Responsibility, Return on Equity, and Price to Book Value has a positive effect on Abnormal Return on mining companies listed on the Indonesia Stock Exchange. The population in this study are mining companies listed on the Indonesia Stock Exchange in the 2015-2018 period. To determine the sample the purposive sampling method was used and 26 company samples were obtained. Researchers used data from mining companies that made CSR disclosures in 2015 to 2018. Data analysis techniques used inductive statistical techniques. Testing the hypothesis of the t test and F test and multiple regression analysis models. The results of multiple regression tests obtained by the equation Y = -0.110 + 0.099 X1 + 0.003 X2 + 0.064 X3. T test results obtained: 1) CSR (X1) obtained tcount value of 2,220 > ttable 2,060 with a significant coefficient of 0,029 < 0,05, meaning that CSR affects the Abnormal Return. 2) ROE (X2) obtained tcount value of 3,390 > ttable 2,060 with a significant coefficient of 0,001 < 0,05, meaning that ROE affects Abnormal Return. 3) PBE (X3) obtained t-value of 5,535 > ttable 2.060 with a significant coefficient of 0,000 < 0,05, meaning that PBE affects the Abnormal Return. 4) Based on the F test obtained Fcount 19,077 > Ftable =2,99 with a p-value of 0,000 < 0,05, it can be concluded that Corporate Social Responsibility, Return on Equity, and Price to Book Value affect the Abnormal Return on registered mining companies on the Indonesia Stock Exchange