ACCRUALS (Accounting Research Journal of Sutaatmadja)
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WHY DID “JAWARA” SUBANG DISTRICS FINANCIAL REPORT GET AN UNQUALIFIED OPINION?
Get PDFThe flagship program of the Regent and Deputy Regent of Subang Districs in 2018-2023 is known as the 9 JAWARA Program (Jaya, Istimewa dan Sejahtera). One of the JAWARA programs is JAWARA NAGARA. One of JAWARA NAGARA's performance indicators is the acquisition of an Unqualified Opinion (WTP) from BPK RI. The audit opinion on the financial statements of Subang JAWARA Regency for the last 5 years (2018 to 2023) is Unqualified Opinion, while the previous three years (2015 to 2017) each received a Disclaimer and Qualified audit opinion, respectively. Two different conditions are interesting for research.
This study aims to determine the effect of leadership commitment, regulation, code of ethics and socialization of regional financial accounting on the quality of JAWARA's financial statements, either partially or simultaneously. The population of this research is the regional apparatus organization of Subang Districs. The sampling method used is convenience sampling with 58 research samples. Hypothesis testing using multiple linear regression method. The results showed that leadership commitment, code of ethics and socialization of regional financial accounting had a significant positive effect on the quality of JAWARA's financial reports, while regulation had no effect. Simultaneously, leadership commitment, regulation, code of ethics and socialization of regional financial accounting affect the quality of JAWARA's financial reports
THE EFFECT OF AUDIT COMMITTEE, AUDIT QUALITY AND FIRM SIZE ON THE INTEGRITY OF FINANCIAL STATEMENTS: CASE STUDY ON SECTOR REAL ESTATE INVESTMENT TRUST IN MALAYSIA EXCHANGE
Get PDFThe purpose of this study was to determine the effect of audit committee, audit quality, firm size on the integrity of financial statements in real estate investment trust listed on the Malaysia stock exchange. The are have 4 independent variables in this study including, audit committee measured using number of audit committee, audit quality measured using variable dummy, and firm size measured using SIZE. While the dependent variable of this research is integrity of financial statements with CON .
This study uses data form the financial statements of 18 companies for 4 years form 2018-2021 using purposive sampling technique. The data analysis technique used in this study was multiple regression analysis with the help of the SPSS application.
The results of this tudy indicate that the variables of audit committee has no effect on the integrity of the financial statements, while audit quality and firm size have negative effect on the integrity of the financial statements.  
PENGARUH KUALITAS LAYANAN MASKAPAI PENERBANGAN TERHADAP KEPUASAN DAN LOYALITAS PELANGGAN
Get PDFThis study aims to determine the effect of aircraft service quality on customer satisfaction and loyalty. The most important step in identifying and delivering high-quality service is understanding exactly what customers expect. Service quality is one of the best models to measure customer expectations and perceptions. Company performance results in customer satisfaction with the product or service. Based on this model, the survey is described through an electronic questionnaire, all Stie Sutaatmadja students who use airlines are the target population. A total of 105 respondents were obtained who stated the use of airlines. The results of this study are that the service quality of AirAsia airlines has a significant effect on customer satisfaction and loyalty. Passenger satisfaction is important to customer sovereignty. Customers can be loyal without being very satisfied and be very satisfied, but not be loyal. In addition, the findings of this study will help airline managers to better serve their customers, track and improve service quality, and achieve the highest level of satisfaction for their passengers
ANALISIS ORIENTASI PASAR DAN KINERJA OPERASIONAL PADA BUMD SEA
No full textDi dalam perekonomian modern seperti sekarang ini, keadaan sudah berubah, banyaknya persaingan dalam dunia bisnis merupakan hal yang tidak dapat dihindari. Pada dasarnya tujuan perusahaan mendirikan suatu usaha untuk mendapatkan keuntungan maksimal. Oleh karena itu perusahaan dituntut untuk selalu berinovasi dan mampu memahami keinginan pasar serta menyusunn strategi perusahaann yangg efektif. Strategi perusahaan diarahkan untuk menghasilkan kinerja, baik kinerja keuangan maupun kinerja pemasaran (Sarjita, 2017)
ANALISIS PERBANDINGAN INOVASI PRODUK PADA UMKM BRAND “AYAM GEPREK PANGERAN” DAN BRAND “AYAM GEPREK BENSU CABANG SUBANG”
No full textRudjito (2003) Menjelaskan bahwa Usaha Mikro Kecil dan Menengah (UMKM) merupakan suatu usaha yang memiliki peranan sangat penting di dalam perekonomian Negara Indonesia. Dilansir dari badan pusat statistik Indonesia jumlah koperasi dan UMKM di Indosesia pasca pandemi covid-19 pada tahun 2022 menembus angka 14,5 juta dan hal itu diprediksi akan terus meningkat, (bps.2022). Dengan munculnya banyak UMKM dapat menurunkan tingkat pengangguran terbuka di Indonesia yang pada tahun 2022 mencapai angka 11,53 juta atau sekitar 5,53% dari penduduk usia kerja yang disebabkan akibat kemunculan pandemi covid-19 (bps.2022). Selain sebagai penyedia lapangan pekerjaan muncunya UMKM (Usaha Mikro Kelas Menengah) juga dapat menjadi salah satu struktur penting dalam perekonomian Indonesia karena perannya dalam meningkatkan income negara
THE EFFECT OF DEFERRED TAX EXPENSES, TAX PLANNING AND DEFERRED TAX ASSETS ON EARNINGS MANAGEMENT
Get PDFThe purpose of this study is to determine and analyze the effect of deferred tax expense, tax planning and deferred tax assets on earnings management. The objects of this research are mining companies listed on the Indonesia Stock Exchange (IDX) for the 2017-2022 period. Sampling using purposive sampling technique obtained 14 companies according to the specified criteria so that a total sample of 82 samples was obtained. The test tool used is panel data regression analysis using the Eviews 12 test tool. The results of this study indicate that: (1) deferred tax expense has no effect on earnings management, (2) tax planning has no effect on earnings management, and (3) deferred tax assets have a negative effect on earnings management
MEASUREMENT ANALYSIS ON THE LEVEL OF COOPERATIVE PERFOMANCE BASED ON THE BALANCE SCORECARD METHOD APPROACH: Case Study of The Bahrul Ulum Islamic Boarding School Cooperative Subang District
No full textThe purpose of this study was to determine how the level of cooperative performance through the Balanced Scorecard method approach which was reviewed through four perspectives, namely (1) financial perspective, (2) customer service perspective, (3) internal business perspective, and (4) growth and development perspective. learning.
Based on these objectives, this research uses a quantitative descriptive method with a case study approach. Where the object in the research is the Bahrul Ulum Islamic Boarding School Cooperative. The type of data used in this study is secondary data, namely data taken from the 2020-2021 RAT report. The data collection technique is through library research and documentation. And the data analysis technique in this study consisted of 11 measurement indicators.
The results of this study indicate that the performance of the Bahrul Ulum Islamic Boarding School Cooperative in 2021 as a whole gets a score of 50.00 out of a total weight of 100, meaning that the cooperative has not reached the target, with details as follows: (1) the financial perspective has not reached the target with a score of only 28.00, (2) the customer perspective has not reached the target with a score of only 4.00, (3) the internal business perspective has reached the target with a score of 10.00, (4) the growth and learning perspective has reached the target with a score of 10.00. From this analysis, the Bahrul Ulum Islamic Boarding School Cooperative has not fully achieved the target, this is because the Bahrul Ulum Islamic Boarding School Cooperative has not paid close attention to the performance that has been achieved, especially in terms of finances and customers, which is marked by a decrease in SHU in 2021, which is 15% when compared to SHU in 2020
THE EFFECT OF PROFITABILITY, CREDIT RISK AND BOARD OF DIRECTOR ON INVESTOR TRUST WITH COMPANY SIZE AS MODERATION
Get PDFThis study aims to determine the factors that influence investor confidence in Indonesian banking. The data used in this study were obtained from the financial statements of banking companies published in 2016-2020. This study hypothesizes profitability, credit risk, independent board of commissioners as independent variables and investor confidence as the dependent variable and firm size as a moderating variable. This research is located on the Indonesia Stock Exchange (IDX).
The sampling method used purposive sampling technique. Research data obtained through non-participant observation method with secondary data collection. Analysis of research data using multiple linear regression with SPSS application.
The results of this study indicate that profitability has a positive effect on investor confidence, credit risk has a negative effect on investor confidence, the independent board of commissioners has a negative effect on investor confidence. Simultaneously all independent variables have a significant effect on the dependent variable.
 
THE IMPORTANCE OF APPLYING ACCOUNTING TO THE ISTIQAMAH SIMAWANG ISLAMIC BOARDING SCHOOL
Get PDFThe purpose of this research is to find out how accounting is applied at the Istiqomah Simawang Islamic Boarding School with reference to ISAK 35 which regulates the presentation of non-profit organization financial statements. Presentation of financial statements includes balance sheet and statement of comprehensive income, statement of changes in net assets, cash flow and notes to financial statements. Research at the Istiqomah Simawang Islamic boarding school shows that Islamic boarding schools use Islamic boarding school accounting guidelines in preparing financial reports