ACCRUALS (Accounting Research Journal of Sutaatmadja)
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Minat Masyarakat Terhadap Investasi Emas di Pegadaian Syariah UPS Otista Subang
Get PDFThis research was conducted with the aim of finding out how the public’s interest in investing in gold in the Pegadaian Sharia UPC Otista Subang and what are the factors that influence that interest.
This research was conducted using descriptive qualitative methods where the researcher used data collection techniques in the form of interviews with Pegadaian Sharia staff and five respondents who were residents who lived around the Pegadaian Sharia UPC Otista Subang.
The result of this research is that in general public interest in gold investment is quite high. However, when viewed based on the opinion of the five respondents, public interest in gold investment is still lacking because there are still residents who do not know about the gold investment products available at Pegadaian Sharia. There are various factors that influence this interest, namely internal factors due to the absence of interest and external factors such as lack of income and lack of information
INCOME AND COMPLIANCE TO PAY CORPORATE TAX DURING THE COVID - 19 PANDEMIC (Case Study of Sukamandi Rice Plant Research Centre)
Get PDFThis research aims to corporate taxpayers of the Rice Plant Research Institute in Sukamandi will remain obedient to tax compliance even during the covid-19 pandemic or not during this pandemic.
The subjects in this study were financial employees who served as Sub-Coordinators of Finance and Supplies of the Rice Plant Research Centre in Sukamandi. Using qualitative methods with interview techniques and data documentation that Corporate Taxpayers are obedient to paying taxes.
The results of this study are that whether during the covid -19 pandemic or the absence of the covid - 19 pandemic, the corporate obligations of the Rice Plant Research Institute in Sukamandi will remain compliant with the obligation to pay taxes. Tax understanding, witnesses and audits have a positive effect on the willingness to pay corporate taxpayers
Pengaruh Literasi Keuangan, Kontrol Diri, Konformitas Hedonis, Penggunaan Electronic Money, Gaya Hidup dan Lingkungan Teman Sebaya Terhadap Perilaku Konsumti
Get PDFPenelitian ini bertujuan untuk mengetahui pengaruh literasi keuangan, kontrol diri, konformitas hedonis, penggunaan electronic money, gaya hidup dan lingkungan teman sebaya secara parsial dan simultan. Data yang digunakan dalam penelitian ini adalah data primer dengan cara penyebaran kuesioner. Metode yang digunakan dalam pengambilan sampel adalah metode non probability sampling dengan teknik purposive sampling dan jumlah sampel dalam penelitian ini berjumlah 202 responden yang merupakan mahasiswa jurusan Akuntansi yang berkuliah di Universitas yang berada di Jawa Barat. Data tersebut diolah menggunakan metode uji asumsi klasik, analisis linear berganda, uji t dan uji F. Hasil penelitian menunjukan bahwa secara parsial (uji t), variabel literasi keuangan dan konformitas hedonis tidak berpengaruh terhadap perilaku konsumtif. Sedangkan variabel kontrol diri, penggunaan electronic money, gaya hidup dan lingkungan teman sebaya berpengaruh terhadap perilaku konsumtif. Hasil secara simultan (uji F) menunjukan bahwa literasi keuangan, kontrol diri, konformitas hedonis, penggunaan electronic money, gaya hidup dan lingkungan teman sebaya berpengaruh secara simultan terhadap perilaku konsumtif
PREPATION AND IMPLEMENTATION MARKETING PLAN: SOCIAL MEDIA MARKETING PROGRAM AT SUBANG HOSPITAL
Get PDFHealth promotion is a process of community empowerment through informing and influencing activities. Along with developments in time and technology, social media has developed which is considered to be an effective and efficient health promotion medium. Social media is a medium that makes it easier for people to get information about various things because social media can be easily accessed by all groups. The descriptive research method uses a qualitative approach, so the data that has been collected will be analyzed more deeply in a qualitative descriptive manner. The data will be arranged systematically and explained in words that provide a clearer picture. The results of a systematic review of this research show how effective and important the use of social media is in marketing trends in hospitals and it turns out that many hospitals in their marketing use more than one social media platform in order to influence reputation, increase trust and sharing as one of the hospital's marketing strategies
THE INFLUENCE OF CAPITAL INTENSITY, SALES GROWTH, LAVERAGE, AND OPERATING CAPACITY ON COMPANY FINANCIAL DISTRESS: (Case Study on Transportation & Logistics Sector Companies Listed on the IDX 2017-2021)
No full textThe purpose of this study was to examine the effect of Capital Intensity, Sales growth, Leverage and Operating Capacity on the financial distress of transportation & logistics companies listed on the Indonesia Stock Exchange in 2017-2021. This study uses quantitative methods on secondary data from the company’s annual financial reports. The measurement method for financial distress in this study uses the Altman method (Z-Score). The data analysis technique used is multiple linear regression with the help of IBM SPSS 22.
The results reveal that partialy Capital Intensity has a significant negative effect on financial distress, Sales growth has on effect on financial distress, leverage has a significant negative effect on financial distress, and operating capacity no effect on financial distress. the simultaneous results show that capital intensity, sales growth, leverage and operating capacity have a significant effect on financial distress
THE EFFECT OF CFO NARCISSISM, POLITICAL CONNECTIONS, CEO AGE, MANAGERIAL OWNERSHIP AND PROFITABILITY ON AUDIT FEES
Get PDFAudit fee is the cost incurred by the company for the services of examination of financial statements conducted by external auditors. The amount of audit fees in a company usually tends not to remain every year,this is because there are several factors that are considered in determining the high level of the audit fee. The study aims to test and analyze the influence of CFO narcissism, political connections, CEO age, managerial ownership,and profitability both partially and simultaneously on audit fees.
This research is a quantitative study, The population used in this study is a company sector infrastructure, utilities and transportation listed on the Indonesia Stock Exchange for the period 2016 - 2020. The technique of determining the sample uses purposive sampling. The study used multiple linear regression analysis.
The results showed that partially CFO Narcissism has a positive effect on audit fees, political connections have a positive effect on audit fees, CEO age has no effect on audit fees, managerial ownership has no effect on audit fees, profitability has a negative effect on audit fees. Audit. As well as CFO narcissism,political connections, CEO age, managerial ownership,and profitability influence simultaneously on audit fees
COMPARISONAL ANALYSIS OF TAX AVOIDANCE PRACTICES BEFORE AND AFTER THE IMPLEMENTATION OF CUTTING CORPORATE INCOME TAX RATES (Empire Study on Manufacturing Companies Listed on Idx For The 2019-2020 Period)
Get PDFThis study aims to compare the practice of corporate tax avoidance before and after the implementation of corporate income tax cuts. The research method used is comparative research with a quantitative approach. There are two stages of testing used in this study, namely descriptive statistical analysis to explain the highest value, lowest value, average and standard deviation and the Wilcoxon Signed Rank Test used to compare tax evasion practices before and after tariff changes using the Book Tax Defarance measurement. (BTD). The data used is secondary data obtained from the official website of the Indonesia Stock Exchange. The results showed that there was no difference in tax avoidance practices before and after cutting corporate income tax rates. This is in accordance with the Theory of Planned Behavior in fulfilling tax obligations, each taxpayer will determine the attitude of being a compliant taxpayer or not in accordance with a subjective assessment of the changes in government regulations
THE EFFECT OF THIN CAPITALIZATION, EXECUTIVE CHARACTER AND FIRM SIZE ON TAX AVOIDANCE (Empirical Study on Property, Real Estate and Construction Companies Listed on the Indonesia Stock Exchange 2016-2020)
Get PDFThe purpose of this study was to examine the effect of thin capitalization, executive character and firm size on tax avoidance. This study uses a population of construction and real estate companies listed on the Indonesia Stock Exchange for the period 2016 – 2020. The sampling method used is purposive sampling. Hypothesis testing used in this study used panel data regression analysis. The research method used in this research is a quantitative research. Hypothesis testing using the E Views 9 application. The results show that the Thin Capitalization variable has a positive effect on tax avoidance, while the executive character and company size variables have no effect on tax avoidance
Application of Lean Manufacturing in the Canned Food and Beverage Industry: Literature Review
Get PDFFood and beverage companies can increase profit margins by using recycled packaging, introducing scalable solutions, and implementing appropriate management systems. Canned food is any form of food that has been perfectly processed or minimally processed which is stored in a hermetically closed container (cans, pouches, etc.) and undergoes sterilization. This method of food preservation was developed in the late 18th century. Implementing lean manufacturing properly could help the company provides high-quality product at minimum cost without reducing the value-added for customers. The purpose of this study is to determine the principles of Lean Manufacturing in the canned food and beverage industry and to determine the reduction of waste in the canned food and beverage industry. The research method is a literature review, with keywords: lean manufacturing, the canned food and beverage, packaging, and lean manufacturing tools. There are 20 reference journals that support the research. The results showed that (1) the principle of lean manufacturing in the canned food and beverage industry as an illustration that improvements to the can packaging process in the food and beverage industry can significantly reduce waste, (2) lean manufacturing can be used to eliminate waste and improve the production process using the 5S method which serves to prevent and facilitate companies in detecting problems that will arise.), (3) lean manufacturing has been widely applied in various industries, especially in the canned food and beverage industr
THE IMPACT OF ARTIFICIAL INTELLIGENCE ON THE ACCOUNTING PROFESSION IN THE ERA OF INDUSTRY 4.0 AND SOCIETY 5.0
Get PDFThe accounting profession has changed as a result of advances in information technology in artificial intelligence. The accounting profession around the world recognizes the impact of the latest technological advances in Big Data, Machine Learning and Artificial Intelligence in the Industry 4.0 and Society 5.0 era. The aim of this research is to find out how the accounting profession has changed over time in response to recent advances in technology and how these changes may affect the future of the profession. The difficulties and opportunities presented by AI in professional accounting and the accounting education process. This study uses a qualitative method which includes literature review and secondary data. This research provides an overview of how the impact of AI and what accountants have to do in order to respond to technological developments and is then discussed by the accounting profession