ACCRUALS (Accounting Research Journal of Sutaatmadja)
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Analysis of Factors Affecting the Readability of Sustainability Reports on Companies Listed on the Indonesia Stock Exchange and Bursa Malaysia
No full textThis study was conducted to determine the factors that can affect the readability of sustainability reports, especially in coal subsector mining companies listed on the Indonesia stock exchange and the Malaysian stock exchange in 2021-2023 that have published financial statements during the research period. The technique in determining the sample is using the purposive sampling method. Hypothesis testing in this study uses SPSS Version 25. The results of this study show that the variables of green governance quality measured based on board size, independent board, gender diversity, chief sustainability officer and sustainability committee, as well as shareholder pressure variables measured by ownership structure consectration partially have no effect on the readability of sustainable reports. Meanwhile, the sustainable economic performance variable measured by ROSI has a positive effect on the readability of the Sustainable Report. However, simultaneously these variables affect the readability of the continuous report
PENDAMPINGAN PEMBUATAN NPWP UNTUK PEGAWAI PADA PT. PERMODALAN NASIONAL MADANI CABANG SUBANG
Full text linkNomor Pokok Wajib Pajak (NPWP) merupakan identitas yang dikeluarkan oleh Direktorat Jenderal Pajak sebagai kewajiban bagi setiap individu yang memiliki penghasilan di Indonesia. PT. Permodalan Nasional Madani (PNM) Cabang Subang memiliki tanggung jawab untuk memastikan kepatuhan perpajakan pegawai, namun masih banyak pegawai yang belum memiliki NPWP akibat kurangnya pemahaman, akses informasi, serta keterbatasan waktu. Oleh karena itu, kegiatan pendampingan pembuatan NPWP ini bertujuan untuk meningkatkan kesadaran pajak, memfasilitasi proses pembuatan NPWP, meminimalisir kesalahan administrasi, serta meningkatkan kepatuhan pajak pegawai. Metode yang digunakan dalam kegiatan ini meliputi koordinasi dengan manajemen perusahaan, sosialisasi, serta pendampingan langsung dalam proses pengajuan NPWP. Hasil dari kegiatan ini menunjukkan bahwa pendampingan yang terstruktur dan berbasis kebutuhan pegawai dapat meningkatkan kepatuhan perpajakan serta memberikan manfaat bagi perusahaan dalam menjaga reputasi dan hubungan dengan otoritas pajak. Keberhasilan program ini membuka peluang untuk direplikasi di cabang lain atau perusahaan serupa guna meningkatkan kepatuhan perpajakan secara luas
ISLAMIC PERSPECTIVE DIGITAL MARKETING: BRANDING IMAGE OF COCONUT PRODUCTS TO CREATE LOYAL CUSTUMER IN SENTUL VILLAGE
No full textThis research discusses the implementation of digital marketing on the brand image of coconut products to create customer loyalty in Sentul Village, Gading subdistrict in increasing sales volume through e-commerce platforms. This research aims to increase digital marketing knowledge and skills in Sentul village in managing coconut production, digital marketing strategies and online sales.
The research method used is descriptive qualitative. Respondents to this research include coconut farmers, village digital admins, village officials and coconut sellers in Sentul Gading village, Probolinggo Regency. The research results show that first there is a significant increase in coconut sales through digital marketing. Second: increasing people's insight and understanding regarding digital marketing, especially on social media, and also new innovations in the appearance of applications on their digital social media in the form of branding images after attending digital marketing training
How Can Product Delivery Efficiency Be Improved? A Comparative Study Between the Shortest Path Method and Vehicle Routing Problem with Pool Clustering Implementation in Kukami Delivery Subang
Full text linkDue to the volume of orders and network complexity, KUKAMI Delivery faces high operational costs and suboptimal routing using the Shortest Path Method. This method often results in inefficient routes in terms of distance because the starting points could be more optimal. Therefore, a more practical approach is needed to improve route efficiency.
This study compares two route optimization methods: the Shortest Path Method and the Vehicle Routing Problem (VRP) with the Saving Matrix approach and Pool Clustering. The latter technique groups partners or suppliers within specific areas, facilitating more efficient rider assignments.
The results of this study are significant for KUKAMI Delivery. They show that the Shortest Path Method can improve distance and operational costs by 8.8% for both inter-cluster and cross-cluster routes. However, applying the VRP with the Saving Matrix Method and Pool Clustering can further enhance distance and operational efficiency by 3.36% compared to the Shortest Path Method. These findings provide valuable insights for enhancing KUKAMI Delivery’s operations to better meet the growing demand in the local delivery industry
The Effect of Corporate Governance on Sustainability Report
No full textThe purpose of this study is to determine the influence of corporate governance (audit committee and independent commissioners) on sustainability report disclosure. The measurement index used as a reference for sustainability reports in this research is the Global Reporting Initiative (GRI) G4. The population in this research is energy, basic materials and industrial sector companies listed on the Indonesia Stock Exchange for the 2020-2022 period. This research is quantitative research and uses descriptive statistics conducted on companies listed on the IDX. The sample for this research is 31 companies registered on the IDX with a sampling technique, namely purposive sampling, namely with criteria that have consistently published sustainability reports for 2020-2022. The results of this research show that the audit committee has a positive effect on sustainability report disclosure. Meanwhile, independent commissioners have no influence on sustainability report disclosur
HOW IS THE PERFORMANCE APPRAISAL SYSTEM FOR SMALL AND MEDIUM ENTERPRISES IN THE LIVESTOCK INDUSTRY? EXPERIMENTAL STUDY IN INDONESIA
Full text linkThe performance evaluation techniques have been important tools of competitive strategy to enhance organizational productivity and profitability. This study aims to find the factors that promote the deployment of performance evaluation techniques in livestock industry SMEs in Indonesia. In this study we examine the relation between three institutional factors (Imitation, Coercion and Normality), four contigency factors (Strength of competitive market, Participation of business owners, Advanced technology and The qualifications of accountants) and the deployment of performance evaluation techniques in livestock industry SMEs in Indonesia. The study applies a quantitative research methodology and uses a questionnaire method to collect the data. The study sample consists of 129 respondents. This study analyzes the data using the (SPSS) program. The results reveal a statistically significant relationship between the Strength of competitive market, Participation of business owners and Imitation and the deployment of performance evaluation techniques in livestock industry SMEs in Indonesia
THE INFLUENCE OF PROFITABILITY, DIVIDEND POLICY, EARNINGS PER SHARE, AND AGENCY COSTS ON THE FIRM VALUE
Full text linkThis research aims to determine the Influence of Profitability, Dividend Policy, Earnings Per Share, and Agency Costs on the Firm Value of Food and Beverage Companies Listed on the Indonesia Stock Exchange and Malaysia Stock Exchange from 2020 to 2022. The independent variables in this study are Profitability, Dividend Policy, Earnings Per Share, and Agency Costs, while the dependent variable is the firm's value. This research is quantitative in nature. The population of this study includes all companies in the food and beverage industry sector listed on the Indonesia Stock Exchange and the Malaysia Stock Exchange. The sampling technique used is documentation and literature study, making the entire population of the study the research sample, resulting in 27 food and beverage companies as the research sample. The sampling technique employed is purposive sampling. Data processing is carried out using SPSS25 software. This research utilizes descriptive statistical analysis, multiple linear regression analysis, classical assumption tests, and hypothesis testing.
Based on the research test results, it is found that: 1. Profitability, in partial, does not have a significant influence on firm value. 2. Dividend policy, in partial, has a significantly positive influence on firm value. 3. Earnings per share, in partial, do not have a significant influence on firm value. 4. Agency costs, in partial, have a significantly positive influenc
THE EFFECT OF DEBT LEVEL, EARNINGS MANAGEMENT, AND CAPITAL INTENSITY ON TAX AGGRESSIVENESS
Full text linkThis study aims to test and analyze the effect of debt level, earnings management, and capita; intensity on tax aggressiveness. This study is a type of quantitative research with a population of energy sector companies listed on the Indonesia Stock Exchange (IDX) in the observation period from 2020 to 2023. The sampling technique in this study used a purposive sampling technique which then obtained a research sample of 100 samples. In this study, the data used is secondary data and hypothesis testing uses the regression analysis method with an analysis tool, namely the IBM SPSS Statistics 26 program. The results showed that (1) the level of debt has a negative and significant effect on tax aggressiveness, (2) management has a positive but not significant effect on tax aggressiveness, (3) capital intensity has a positive and significant effect on tax aggressiveness
ANALYSIS THE INFLUENCE OF MOTIVATION AND JOB SATISFACTION ON THE SUSTAINABILITY OF EMPLOYEE PERFORMANCE AT SICEPAT EKSPRESS MAJALENGKA BRANCH
No full textThis study aims to determine the picture of motivation, job satisfaction, and employee performance at Sicepat Ekspres Cabang Majalengka and to determine the effect of motivation and job satisfaction on the performance of Sicepat Ekspres Cabang Majalengka employees. The research method used is a descriptive and verification method using a quantitative research approach. This research data is primary data obtained through the distribution of questionnaires. The total population and sample of this study amounted to 31 respondents. The sampling technique in this study used saturated samples. The results of research processed with the SPSS Version
26.00 for Windows program show that a multiple correlation value of 0.635 means that motivation and job satisfaction with employee performance have a strong relationship. The value of the coefficient of determination obtained an adjusted R square value of 40.4% showing the amount of contribution of the independent variables (motivation and job satisfaction) to employee performance, while the remaining 59.6% can be explained by factors other than those studied in this study. The results of the simultaneous test (Test F) showed a significance value of 0.01 < 0.05, Motivation (X1) and Job Satisfaction (X2) simultaneously had a positive and significant effect on Employee Performance (Y) at Sicepat Ekspres Cabang Majalengka. The results of the partial test (Test T) show that the value of motivational significance (X1) is 0.005 < 0.05 the value of t is calculated as 3.010 > t Table 1.699 means that motivation has a positive and significant effect on employee performance (Y), significant value of job satisfaction (X2) 0.004 < 0.05 calculated value of 3.126 < t table 1.699 This means that job satisfaction has a positive and significant effect on employee performance (Y) at Sicepat Ekspres Majalengka
THE INFLUENCE OF SUSTAINABILITY REPORT AND FINANCIAL PERFORMANCE ON THE PROFITABILITY OF SHARIA BANKING COMPANIES REGISTERED IN INDONESIA AND MALAYSIA, 2021-2023
No full textThis research aims to examine the influence of sustainability reports and financial performance on profitability. The population in this study consists of banking sector companies registered in Indonesia and Malaysia in 2021-2023. This research uses multiple regression analysis using the EVIEWS 12 program using quantitative descriptive methods, namely by describing data and facts from the results of Sustainability Report calculations using the Sustainability Report Disclosure Index (SRDI), Financial Performance using ROE and Profitability. measured using Return On Assets (ROA). The research results show that the independent variable Sustainability Report (SR) has no effect on the dependent variable Profitability, but Financial Performance has an effect on the dependent variable profitability