ACCRUALS (Accounting Research Journal of Sutaatmadja)
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THE EFFECT OF IMPLEMENTING GREEN ACCOUNTING AND DISCLOSURE OF SUSTAINABILITY REPORTING ON PROFITABILITY: (COMPARATIVE STUDY OF PLANTATION SECTOR COMPANIES LISTED ON THE INDONESIA STOCK EXCHANGE AND MALAYSIA STOCK EXCHANGE)
Get PDFThis research aims to test the application of Green Accounting and Sustainability Reports to Profitability. The population in this study consists of plantation sector companies listed on the Indonesia Stock Exchange and the Malaysia Stock Exchange in 2021-2022. This research uses multiple regression analysis and different tests using the SPSS program using descriptive quantitative methods, namely by describing data and facts from the results of Green Accounting calculations using the Duumy method, Sustainability Reports using the Sustainability Report Disclosure Index (SRDI) and Profitability is measured using Return On Assets (ROA). The results of this research show that the independent variables, namely Green Accounting (GA) and Sustainability Report (SR) have no effect on the dependent variable Profitability
Does Digital Marketing Effect Grabfood Purchase Desicision
No full textEvery company must be able to survive and compete in its industry. Understanding consumer desires and being able to influence consumer purchasing decisions can support companies to survive and compete in their competition. The rapid development of information and communication technology encourages business people to develop their businesses, by continuing to innovate. Likewise with Grab with the presence of GrabFood. This research was conducted to see the importance of the relationship between digital marketing and consumer purchasing decisions in the Grab application, but on the other hand, Grabfood has weaknesses in digital marketing, so improvements need to be made to strengthen consumer purchasing decisions. This research was carried out on Stiesa and UIS students, the research method used was a quantitative approach with a verification type of research, with a data collection technique, namely a questionnaire with 60 respondents. A simple linear regression analysis tool, hypothesis testing is carried out using the T test. The research results show that digital marketing simultaneously has a significant effect on consumer purchasing decisions
AUDIT COMMITTEE, COMPANY SIZE AND IMPLEMENTING OF INTERNAL AUDIT
Get PDFAudit Committee Chair Internal Overlap is the dual position of the Audit Committee which is more than one board committee in one company, Audit Committee Chair External Overlap is the dual position of the Audit Committee who holds the position of director in another public company or serves as a leader in another company. Chair expertise is an individual who has education and experience in accounting or auditing. And Committee Meetings are the number of meetings held by the audit committee during the financial year. Then firm size plays an important role in applied microeconomics and industrial organization. Implementation of Internal Audit is an activity of providing assurance and consulting that is independent and objective, with the aim of increasing value and improving company operations. This study uses secondary data sources. This study carried out a sampling technique using purposive sampling as the sample. The data analysis method used is logistic regression analysis with the help of SPSS software data processing.
Based on the results of the Audit Committee Chair Internal Overlap research has a negative effect on the Implementation of Internal Audit, this concurrent position causes a decrease or weakening of the quality of internal audit within a company. Audit Committee Chair External Overlap has no effect on Internal Audit Implementation, Chair Expertise has a positive effect on Internal Audit Implementation, Committee Meetings (X4) have no effect on Internal Audit Implementation, Company Size (X5) has no effect on Internal Audit Implementation, independent variable has significant effect simultaneously on the dependent variable
THE EFFECT OF GREEN INTELLECTUAL CAPITAL ON SUSTAINABILITY PERFORMANCE WHICH IS MEDIATED BY FINANCIAL PERFORMANCE
Get PDFSustainability Performance is sustainable development which includes three main dimensions including environmental, social and economic. To realize Sustainability performance, companies need to implement Green Intellectual Capital and quality financial performance. This research examines the influence of Green Intellectual Capital on Sustainability Performance with Financial Performance as a mediating variable.
The sampling technique used purposive sampling involving 21 non-financial companies listed on the IDX in 2018-2022. Gacor777 adalah salah satu link situs slot777 gacor hari ini maxwin yang selalu hadir untuk anda semua The data analysis used in this research includes Descriptive Statistics, Classical Assumption Test, Linear Regression Analysis Test, and Sobel (Mediation) Test.
The results of this research show that (1) Green Intellectual Capital has no effect on Financial Performance. (2) Financial Performance has no effect on Sustainability Performance. (3) Green Intellectual Capital has no effect on Sustainability Performance. (4) Financial Performance does not mediate the relationship between Green Relational Capital and Sustainability Performance
TRUST AND USER SATISFACTION IN DIGITAL APPLICATION: AN ANALYSIS OF GOPAY E-MONEY SERVICE
Get PDFThe digital era has an impact on people's economic activities which provide convenience, speed and accuracy in financial transactions, one of which is e-money, where the GoPay application is an e-money application that offers convenience and security in various digital payment transactions. The aim of the research is to analyze the influence of security, information quality, and system quality on the trust and satisfaction of users of the GoPay e-money application. Researchers collected 350 samples by distributing questionnaires to GoPay application users. The research results show that security, information quality, and system quality significantly influence trust and satisfaction of users.
Keywords: security, information quality, system quality, trust, satisfaction of user
FINANCIAL REPORTING ANALYSIS TO MEASURE THE FINANCIAL PERFORMANCE OF THE LOCAL GOVERNMENT OF TOBA REGENCY
No full textThe purpose of this study is to examine the financial performance of local governments seen from 8 government financial ratios, the data is analyzed descriptively quantitatively with the subject of research on the financial statements of the Regional Government of Toba Regency for 2020-2022. The data collection technique carried out is a documentation technique. The results showed that the financial performance of the Toba Regency government as follows: (1) The Financial Independence Ratio, Regional Financial Dependence Ratio, and Fiscal Decentralization Degree Ratio showed very low results with average values of 7.80%, 6.62%, and 6.62%. (2) The PAD Effectiveness Ratio and Regional Tax Effectiveness Ratio showed very effective results with average values of 104.33% and 111.68%. (3) The PAD Efficiency Ratio and Regional Tax Efficiency Ratio showed very efficient results with high average values of 98.47% and 1.13%. (4) The ratio of BUMD Contribution Degrees shows quite high results with an average value of 11.10%. Based on the results of the analysis, it can be said that Toba Regency has not been good enough in financial implementation and management
The Analysis of Income Tax Article 21 Tax Planning for Corporate Income Tax Efficiency
No full textTax planning, especially related to Article 21 Income Tax (PPh pasal 21), when applied correctly, should lead to efficiency in relation to a company's Corporate Income Tax and also benefit employees in terms of their take-home pay. However, currently, some companies have not implemented PPh pasal 21 tax planning properly. This research is conducted with the aim of determining the impact of different calculation methods for Article 21 Income Tax, specifically Gross and Gross-Up, in relation to tax planning efforts aimed at saving Corporate Income Tax payments at PT. Kahatex. The applied method is a descriptive one.
The research findings indicate that the Gross-Up calculation method for Article 21 Income Tax results in better efficiency in Corporate Income Tax payments compared to the Gross method, which has been traditionally used by PT. Kahatex. The Gross-Up policy also benefits employees in terms of their take-home pay. With the results of this research, it is hoped that company management will have a reference point for implementing proper tax planning for Article 21 Income Tax, thereby achieving efficiency for both the company and its employees
ANALISIS DETERMINAN FAKTOR-FAKTOR PENDUKUNG BERHASILNYA DESA WISATA
No full textThis research investigates how Tourism Village products impact business opportunities in tourism areas. This research was carried out descriptive quantitatively, with questionnaires used to collect primary data and secondary data from various sources. This research involved people who visited or visited the Cibeusi Ciater Subang Tourism Village. The results of data analysis show that Tourism Village products received a positive assessment from respondents, with the Informing Tourism Village Products indicator getting the highest score. Apart from that, respondents considered that business opportunities in the Cibeusi Ciater Subang Tourism Village were quite potential, although there were several things that needed to be improved. This research shows how important it is to improve service quality and increase community participation to increase business opportunities in Tourism Villages. Future research must involve more local parties in the development of Tourism Villages so that local communities are better off
ANALISIS SWOT PENGOLAHAN USAHA SEMBAKO YANG BERKELANJUTAN DI CIBAROLA, SOKLAT KABUPATEN SUBANG
Get PDFPenelitian ini bertujuan untuk meningkatkan pengetahuan dan ketrampilan dalam pengelolaan usaha sembako, agar dapat meningkatkan manajemen usaha sembako. Kami memilih UMKM yang berada di daerah Cibarola, Soklat, Kabupaten Subang. Penelitian analisis SWOT pengelolaan usaha sembako yang berkelanjutan memberikan pengetahuan dan keterampilan kepada pelaku usaha.sehingga dapat mengelola usaha sembako HJ. Oyo dengan baik dikarenakan pelaku usaha tersebut mengetahui kelemahan yang ada, kekuatan yang dimiliki, ancaman yang mungkin terjadi dan peluang yang ada. Dengan mengetahui hal tersebut diharapkan pelaku usaha menemukan strategi pengelolaan usaha sembako HJ. Oyo yang berkelanjutan, sehingga dapat meningkatkan pendapatan UMKM tersebut