ACCRUALS (Accounting Research Journal of Sutaatmadja)
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THE EFFECT OF DIVIDEND POLICY, SALES GROWTH AND ASSET GROWTH ON COMPANY VALUE WITH MEDIA EXPOSURE AS A MODERATION VARIABLE
Get PDFCompany value is the selling value of an ongoing company. The company value is indicated by the stock price. It can be assumed that the factors that can affect the value of the company include dividend policy, sales growth and asset growth as well as media exposure as a moderating variable.
The population in this study are energy sector companies listed on the Indonesia Stock Exchange in 2017-2021. This type of research is quantitative research. With the sampling method purposive sampling. 66 companies were obtained from a total of 69 companies with 5 years of observation, so that 100 data were obtained for analysis according to the research criteria. The data analysis technique used in this study uses multiple regression analysis and Moderating Regression Analysis (MRA).
The results showed that the dividend policy variable had a positive effect on firm value, sales growth had no effect on firm value, asset growth had no effect on firm value, besides that media exposure was not able to moderate the effect of dividend policy on firm value but was able to moderate the effect of sales growth and growth. assets to company value
THE EFFECT OF GOVERNMENT REGULATION NUMBER 55 OF 2022 AND TRUST IN GOVERNMENT ON COMPLIANCE OF SME TAXPAYERS IN SUBANG DISTRICT
Get PDFTaxes have a function as a source of revenue for the government which is used to finance both routine and development expenditures. This study aims to determine the effect of the implementation of government regulation No. 55 of 2022 and trust in government on MSME taxpayer compliance in Subang Regency.
The type of research used in this research is quantitative method. The population in this study were all MSME taxpayers in Subang Regency. The sample of respondents in this study was adjusted to 100 MSME taxpayers in Subang Regency using incidental sampling techniques which are included in nonprobability sampling. The data used is primary data, collected using a questionnaire filled out directly by the respondent. Some tests that will be carried out include descriptive statistical tests, data quality tests, classical assumption tests, multiple linear regression tests, and data hypothesis tests which include t tests, F tests and coefficient of determination tests.
The results of this study indicate that PP Number 55 of 2022 policy has a significant effect on MSME taxpayer compliance in Subang Regency. Meanwhile, trust in the government has no effect on MSME taxpayer compliance in Subang Regency
THE IMPACT OF COMPENSATION AND WORK ENVIRONMENT ON THE PERFORMANCE OF PT AJA MEGA PERKASA EMPLOYEES THROUGH MOTIVATION
Get PDF PT AJA MEGA PERKASA is an agency running withinside the mining zone withinside the metropolis of Samarinda, that's one of the business sectors that has made a big contribution to Indonesia, beginning from growing export revenues, local development, growing financial activity, starting employment possibilities and reassets of profits for the imperative and local budgets. In this research, descriptive quantitative methods were used. The research object of PT Aja Mega Perkasa is the workshop and office section. This research uses non-probability sampling. The sample included 60 people. The data collection method was carried out through the distribution of questionnaires. The results of the tests conducted showed that (1) compensation has a large positive impact on motivation, (2) work environment has a large positive impact on motivation, and (3) motivation has a large positive impact on motivational performance. I realized that I should give. (4) Compensation has a positive and significant impact on employee performance through motivation. (5) Work environment has a positive and significant impact on employee performance through motivation.
Keywords: Compensation, Work Environment, Motivation, Employee Performanc
ANALISIS KUALITAS DESTINASI PARIWISATA CURUG KOLEANGKAK CIATER KABUPATEN SUBANG
No full textThe tourism industry is crucial for national economies as it significantly contributes to foreign exchange earnings, economic growth, public welfare improvement, job creation, and unemployment reduction. Subang Regency, with its rich natural resources, leverages tourism as a key income source. Curug Koleangkak, a famous waterfall in Nagrak Village, Ciater, Subang, stands out for its natural beauty and eco-tourism potential. This research aims to analyze the quality of Curug Koleangkak as a tourism destination by evaluating its attractiveness, facilities, and accessibility. Using a mixed-method approach including surveys, interviews, and field observations, this study reveals high visitor appreciation for the natural appeal of Curug Koleangkak but identifies areas needing improvement in facility maintenance and accessibility. Recommendations include infrastructure development, increased promotional activities, and sustainable tourism practices to enhance the viability and attractiveness of Curug Koleangkak. These findings are intended to aid local authorities and stakeholders in strategic planning to elevate Curug Koleangkak's recognition beyond Subang Regency
ANALYSIS OF THE AUDITOR'S EXPERIENCE IN THE USE OF INDEPENDENT EVIDENCE IN AUDIT JUDGMENT IN A PUBLIC ACCOUNTING OFFICE IN THE EAST JAKARTA AREA
Get PDFResearch This aim for know influence auditor's experience of use audit evidence is not relevant in audit judgment at the KAP in the East Jakarta Region which is registered with the Authority Service Finance (OJK) and the Ministry of Finance (Ministry of Finance) and status active until with period November 2022. Type method research used is method study descriptive with approach study qualitative. Informants on research This taken directly by researchers from the Accounting Firm Public in the East Jakarta Region registered with the Authority Service Finance (OJK) and the Ministry of Finance (Ministry of Finance) and status active until with period November 2022 with amount Informant as many as 30 auditors. Informants on research This determined with Stratified Random Sampling method and obtained as many as 7 KAP with amount Informant as many as 30 auditors, 15 of them have experience not enough of 5 years and 15 others have experience more from 5 years. Source of data used is primary. Result of study prove that variable experience the auditor has influence to use audit evidence is not relevant and audit judgment at the Accounting Firm Public registered with the Authority Service Finance (OJK) and the Ministry of Finance (Ministry of Finance) with status active until with period November 2022
MANAGEMENT OF HIJRAH COMMUNITY ACTIVITIES IN SUBANG REGENCY
Get PDFThis study aims to explore and analyze the management of activities within Hijrah communities in Subang Regency, as well as identify the factors influencing their effectiveness. Utilizing a qualitative approach with a case study method, the research provides an in-depth and contextual understanding of these phenomena. Data was gathered from four active Hijrah communities: Generasi Islam Urang Subang (Genius), Pemuda Cinta Islam (Peci), Komunitas Pejuang Akherat (Qopeah), and Majelis Istiqomah (Mistiq). The study employed several data collection techniques, including in-depth interviews with community members and leaders, participatory observation, and documentation analysis. The thematic analysis was used to identify, analyze, and report patterns within the data. The results indicate that effective community management is significantly influenced by strong leadership, active member participation, and external support from society and government. Additionally, well-organized management structures, innovative and relevant programs, regular leadership training, and efficient resource management were found to be critical for the success of these communities. The study concludes with recommendations for improving the management of Hijrah community activities, such as developing engaging programs, securing alternative funding sources, building strong external relationships, and conducting continuous evaluations to enhance activity management
IMPLEMENTASI CUSTOMER PERSONA dan SOCIAL MEDIA PLANNING INSTAGRAM PADA KAMPUNG IKAN LEMBAH TANJUNG
No full text Di era digital yang terus berkembang, penggunaan media sosial sebagai alat pemasaran telah menjadi bagian integral dari banyak strategi bisnis terutama dalam wisata, maka dari itu perlu memahami pemasaran dan pemahaman terhadap customer persona, social media planning, dan maintenance atau inovasi pada sosial media instagram. Penelitian ini bertujuan untuk memberikan gambaran bagaimana customer persona dapat membantu dalam memahami target pasar, dan bagaimana instagram digunakan secara efektif untuk mempromosikan wisata kampung ikan lembah tanjung. Penelitian ini menggunakan metode kualitatif deskriptif dengan wawancara dan observasi secara langsung pada kampung ikan lembah tanjung. customer persona dan social media planning di kampung ikan, khususnya di kolam renang dan kolam pancing, bertujuan untuk meningkatkan engagement dan menarik lebih banyak pengunjung dengan konten yang sesuai dengan kebutuhan dan keinginan target audiens. Dengan pemahaman demografis dan psikografi pelanggan, serta strategi onten yang tepat, kampung ikan dapat menciptakan pengalaman yang lebih menarik bagi pengunjung, meningkatkan loyalitas, dan memperluas jangkauan pasar melalui platform instagram
PENYUSUNAN DAN IMPLEMENTASI RENCANA PEMASARAN: PROGRAM BRAND STORY PADA RSUD SUBANG
Get PDF Salah satu indikator keberhasilan pembangunan suatu wilayah adalah keberhasilan dalam penanganan masalah - masalah kesehatan, khususnya dalam hal penyediaan sarana dan prasarana serta pelayanan kesehatan yang berkualitas dan terjangkau oleh masyarakat. Tujuan umum penelitian ini untuk mengetahui hubungan pemasaran rumah sakit dengan tingkat kunjungan pasien di RSUD Subang. Kajian ini bertujuan untuk menelaah lebih lanjut bagaimana strategi branding pada pemasaran perumahsakitan dan menilai implikasinya terhadap loyalitas jenis layanan dari konsumen. Pengaruh pada persepsi dan citra RSUD Subang: Dengan menggunakan brand story, analisis mungkin menunjukkan bahwa RSUD Subang berhasil membangun citra yang lebih positif dan humanis di mata masyarakat. Hal ini dapat membantu mengubah persepsi mereka tentang pelayanan kesehatan dan meningkatkan kepercayaan terhadap RSUD Subang. Keterlibatan masyarakat: Program storytelling dapat meningkatkan keterlibatan masyarakat dengan RSUD Subang. Menggunakan cerita-cerita nyata dari pasien, tenaga medis, atau pihak terkait lainnya dapat membuat orang merasa lebih terhubung dengan RSUD Subang dan memberikan kesempatan bagi masyarakat untuk berbagi pengalaman mereka
DESIGN OF FORMULATION AND IMPLEMENTATION OF BUSINESS STRATEGIES FOR MAS HEN'S FRIED NICE IN CINANGSI
Get PDFUsaha Mikro, Kecil, dan Menengah (UMKM) yang mengkhususkan diri dalam hidangan nasi goreng menarik minat konsumen dengan pengalaman kuliner yang sederhana namun memikat, baik dari segi rasa maupun jenis, menjadikannya pilihan yang diutamakan. Daya tarik tidak hanya terletak pada aksesibilitas dan harga yang terjangkau, tetapi juga pada kemampuan tempat tersebut untuk menjaga kualitas dan keaslian rasa. Pelaku UMKM yang inovatif dalam penyajian nasi goreng. Formulasi Implementasi strategi di butuhkan demi bertahan nya umkm seperti nasi goreng Mas Hen yang usaha nya bertahan lama di Kota Subang. Sebuah studi kualitatif yang dilakukan di nasi goreng Mas Hen menghasilkan analisis SWOT dan matriks, menguraikan visi, misi, dan strategi. Program strategis melibatkan pertumbuhan kualitas sumber daya manusia, nilai aset, penjualan, dan inovasi menu. Rekomendasi mencakup ekspansi infrastruktur parkir dan peningkatan promosi melalui kerjasama dengan layanan ojek online serta di facebook untuk mencapai segmentasi pasar di Kota Subang
The Role of Greenwashing in Moderating Environmental Disclosure and Earning Response Coefficient
No full textGreenwashing practices carried out by companies can make investors’ interest in responding to environmental disclosure less meaningful, because the company only creates an environmentally friendly image rather than actually minizing the operational impact on the environmental. This study aims to obtain empirical evidence about the role of greenwashing in moderating the relationship between environmental disclosure and earning response coefficient in manufacturing companies, the consumer goods subsector listed on the Indonesia Stock Exchange for the 2016-2019 period.
The sampling technique used is quota sampling with 20 companies as samples. The analytical tool used in this research is Warp PLS 6.0.
The results showed that environmental disclosure with earning response coefficient has a significant positive effect and greenwashing has a significant negative effect on environmental disclosure. In addition, this study also shows that the greenwashing variable can moderate the relationship between environmental disclosure and earning response coefficient