ACCRUALS (Accounting Research Journal of Sutaatmadja)
Not a member yet
604 research outputs found
Sort by
PENGARUH LOAN TO DEPOSIT RATIO DAN KREDIT YANG DISALURKAN TERHADAP NON PERFORMING LOAN DI MASA PANDEMI COVID-19 (Studi Kasus Perbankan Yang Terdaftar Di Bursa Efek Indonesia)
Get PDF The purpose of this research is to see the effect of Loan to Deposit Ratio and Loans Disbursed on NPLs during the Covid-19 pandemic, in which in 2020 many businesses have stopped due to this outbreak and that will certainly become problem loans for debtors who obligations to banks. The research method used the classical assumption of normality test, multicollinearity test, autocorrelation test, and heteroscedicity test. Regression analysis used is multiple regression analysis, with sampling using purposive sampling method. The results showed no symptoms of multicollinearity, autocorrelation and heteroscedasticity, and were normally distributed. LDR has a significant and negative effect as well as simultaneously on NPL, while credit disbursed has a significant and negative and simultaneous effect on NPL
PENGARUH LITERASI KEUANGAN, PERILAKU KEUANGAN, PENDAPATAN DAN FAKTOR DEMOGRAFI TERHADAP KEPUTUSAN BERINVESTASI
Get PDFThis study aims to determine the effect of financial literacy, financial behavior, income and demographic factors on investment decisions, either partially or simultaneously. The data used in this study is primary data by distributing questionnaires. The method used in sampling is probability sampling method with convenience sampling technique and the number of samples in this study is 200 respondents, which are Civil Servants (PNS) and Private Employees. in Subang Regency. The data was processed using data quality test methods, different tests, classical assumption tests, multiple regression analysis, and hypothesis testing.
The results showed that partially financial literacy variables and financial behavior variables had a positive and significant effect on investment decisions. The income variable has no effect on investment decisions, while the gender and age variables have a negative effect on investment decisions. Simultaneously, the research results show that simultaneously the variables of financial literacy, financial behavior, income, gender and age affect investment decisions
FACTORS THAT INFLUENCE IMPULSIVE BUYING
Get PDFThis study aims to determine the factors that influence impulsive buying either partially or simultaneously. The data used in this study is primary data by distributing questionnaires in the form of google form. The method used in sampling is probability sampling method with convenience sampling technique and the number of samples in this study were 200 respondents, who were college students and students majoring in accounting in Subang Regency. The data was processed using data quality test methods, different tests, classical assumption tests, multiple regression analysis, and hypothesis testing. The results showed that partially the neuroticism and extraversion variables had a positive and significant effect on impulsive buying. While the mental accounting and conscientiousness variables have no effect on impulsive buying. Simultaneously, the results showed that the variables of mental accounting, conscientiousness, neuroticism, and extraversion simultaneously influenced impulsive buying
THE EFFECT OF MINIMAL CAPITAL, PERCEIVED RETURN, PERCEIVED RISK AND TECHNOLOGICAL PROGRESS ON STUDENT INTEREST IN THE ISLAMIC CAPITAL MARKET
No full textThis study aims to determine the effect of minimal capital, perceived return, perceived risk and technological progress on students' interest in investing in the Islamic capital market.
This research uses quantitative method with purprosive sampling technique. The population in this study were economic and non-economic students in West Java, with a total of 240 students as respondents. Data collection in this study used a questionnaire distributed online to economic and non-economic students in West Java. Hypothesis testing is done by multiple regression analysis.
The results showed that minimum capital had a significant effect on students' investment interest in the Islamic capital market. Perceived return has no effect on students' interest in investing in the Islamic capital market. Meanwhile, the risk perception variables and technological advances affect the students' interest in investing in the Islamic capital marke
ISLAMIC ENTREPRENEURSHIP IMPLEMENTATION IN MUSLIM FAMILY BUSINESS (Case Study of PT Ma’soem Employees)
Get PDFOne of the factors affecting the economy today is a family company. More than 95% of businesses in Indonesia are family owned. 85% of the majority Muslim population should be controlled by Muslims, but in fact 35% of non-Muslims can control the Indonesian economy, from trade to manufacturing. This study aims to determine how the implementation of Islamic entrepreneurship at PT Ma’soem. This research uses descriptive quantitative methods, the population is PT Ma’soem employees, with a sample of 100 people with non-probability sampling techniques. The instrument in this study used a questionnaire. The results of the study show that the implementation of Islamic entrepreneurship in a very good category is based on three diluted variables, namely the characteristics of Islamic entrepreneurship, the nature of Islamic entrepreneurship and aspects of blessing. Overall, the lowest dimension in getting an assessment is the nature of Islamic entrepreneurship, Islam has its own entrepreneurial characteristics and guiding principles based on the Qur'an and hadith to guide entrepreneurial activities, which will have implications for the index for success in entrepreneurship and the above variables direct Muslim entrepreneurs to conduct their business activities based on the Qur'an and Hadith, this company has carried out the principles of Islamic entrepreneurship well but still has to pay more attention to employees in accordance with sharia, and the lack of reading the verses of the Koran in the office.Hadith so that this company must pay more attention to the company in accordance with sharia, and even more playing Qur-an in the office
ANALYSIS OF THE LEVEL TAXPAYER COMPLIANCE AFTER THE REDUCTION IN THE SME TAX RATE
Get PDFTaxes are the largest source of state revenue, so the government seeks to increase tax revenues by implementing policies that can later attract people to pay taxes. The purpose of this study was to analyze the level of taxpayer compliance after the decrease in the tax rate of SME in Subang Regency.
This type of research is quantitative research. The population in this study is SME located in Subang Regency. The research sampling method used purposive sampling, namely the determination of the sample randomly by taking respondents totaling 40 SME actors. Data was collected by distributing questionnaires to SME actors. The analysis technique uses simple linear regression analysis.
The results showed that the coefficient value of the determinant R2 was 0.591, which means that the dependent variable can be explained by the independent variable of 59.1% and the remaining 40.9% is explained by other variables. The results of this study conclude that the level of taxpayer compliance has an effect after the decrease in the SME tax rate
THE CONTRIBUTION OF LAND AND BUILDING TAX IN OPTIMISING LOCAL TAX REVENUE (Case Study at BAPENDA Subang in 2016-2020)
Get PDFThe existence of local tax contributions can optimize regional revenues, especially contributions from earth and building taxes that have always been the prima donna of local taxes. The purpose of this study is to find out the extent of the target and realization of earth and building tax revenues in Subang Regency during 2016-2020, to find out the contribution of earth and building taxes to local tax revenues in Subang Regency during 2016-2020, and to know the strategies and controls carried out by BAPENDA in optimizing subang district tax revenues.
This research is conducted in two ways, namely first, processing secondary data using contribution formulas and then interpreted at the level of contribution value, secondly confirming the results of the calculation of the data and identifying the causes of the increase or decrease in un acceptance and contribution and identifying bapenda strategy and control by doing wawanacara virtually with KABID PBB and BPHTB BAPENDA Subang based on operationalization of a predefined prameter.
The results of this study show first, the average target trend and realization of PBB admissions for 5 years is 103.66% if interpreted then un acceptance is included in the criteria "very effective". Second, the average yield of PBB contribution to local tax revenues for 5 years amounted to 23.74%, so it can be interpreted that PBB has contributed "moderately" in other words this PBB contribution is in accordance with the expected. Third, BAPENDA Subang emphasizes setting strategies and controls to increase PBB acceptance
FACTORS AFFECTING TAXPAYER COMPLIANCE IN PAYING P-2 LAND AND BUILDING TAX IN SUBANG DISTRICT SUBANG REGENCY
Get PDFTax revenue has an important role in the development of the country, one of which is to support public facilities and the interests of the community. This shows that the state as much as possible can reduce the role of aid from abroad without having to rely on foreign debt. The country's development efforts will lead to an increase in the community's economy and an increase in the rate of economic growth. Therefore, it would be better if the community participates in paying taxes as an obligation and their involvement in government funding and administration.
The purpose of this study was to examine the Factors Affecting Taxpayer Compliance in Paying Land and Building Taxes P-2 in Subang District, Subang Regency,
The results of this study conclude that partially income, awareness, religiosity and tax service variables have no effect on taxpayer compliance. While the socialization and SPPT variables have an effect on taxpayer compliance. Simultaneously all variables of income, socialization, SPPT, awareness, religiosity, and service tax authorities affect the variable of taxpayer compliance
THE INFLUENCE OF CORPORATE ENVIRONMENTAL PERFORMANCE ON ENVIRONMENTAL DISCLOSURE WITH ENVIRONMENTAL RISK AS A MODERATING VARIABLE
Get PDFCurrently environmental performance is information that can increase company value, encourage companies to always disclose it in various media, however, environmental risks also need to be considered.
The objective of this study is to analyze the influence of environmental performance on environmental disclosure with environmental risk as a moderating variable. The population of this study are manufacture companies listed on the Indonesia Stock Exchange (IDX) in 2016-2018. The sampling technique used is purposive sampling method, so there are 75 sample obtained that meet the criteria. The analytical method used to test the hypotheses in this study is multiple regression analysis.
The results show that environmental performance and environmental risk have a significant positive influence on environmental disclosure, while environmental risk significantly weaken the influence of environmental performance on environmental disclosure