ACCRUALS (Accounting Research Journal of Sutaatmadja)
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PT BANK BTPN SYARIAH HEALTH LEVEL ANALYSIS IN THE PERIOD OF 2019 – 2021
No full textThe Islamic banking industry continues to grow and develop, as evidenced by the increasing performance of Islamic banks that can meet the needs of society. One of the examples is PT Bank BTPN Syariah, a bank that focuses on providing financing to the micro sector.
This study aims to evaluate the health of Bank BTPN Syariah using the CAMELS, RGEC, and Altman Z Score methods. The utilized data comes from financial reports from 2019 to 2021, and the applied method is quantitative descriptive. Literature that is relevant to the theme of this research is served to collect data. CAMELS (Capital, Asset Quality, Management, Equity, Liquidity, and Sensitivity Markets) is a data analysis technique used, followed by the RGEC method (Risk Profile, Good Corporate Governance, Equity, and Capital), and the Altman Z Score method.
The results show that Bank BTPN Syariah was in a healthy position before and after the Covid-19 pandemic, by continuing to improve its performance and maximize its profits
THE EFFECT OF SUSTAINABILITY REPORT DISCLOSURE ON BANKING COMPANY VALUE BEFORE AND DURING COVID-19
Get PDFThis research was conducted to determine the effect of sustainability report disclosure on company value before and during the Covid-19 pandemic. In this study a descriptive verification research method was used, with quantitative data types, using secondary data sources, populations and samples of banking sector companies that issue sustainability reports listed on the Indonesian Stock Exchange. The sampling technique used is non-probability sampling and the determination of the sample uses purposive sampling. The method used in this study is using the panel data regression method with the help of the Eviews application software.
The results of the study show that the hypothesis test is acceptable, because there are differences in the effect of the Sustainability Report Disclosure before and during Covid-19 on company value. Where research conducted in the before covid-19 period showed the result that Sustainability Report Disclosure had an influence on company value, while the period during covid-19 did not affect the company’s value
PENGARUH PENERAPAN SISTEM WWTP ( WASTE WATER TREATMEN PLANT ) TERHADAP PENCEMARAN LINGKUNGAN PERUSAHAAN (STUDI KASUS PADA PT.SUBANG MULYA SEJAHTERA)
No full textIntermediate Financial Accounting is a continuation of accounting science from basic accounting, the countain in intermediate financial accounting includes riil account accounting treatment and special accounting problems. Concepts in intermediate financial accounting explain accounting treatment including recognition, measurement, statement and disclosure. This study examines the influence of intellectual intelligence, accounting behavior and availability of educational facilities on the understanding of intermediate financial accounting with motivation as a moderating variable.
The sampling technique used convenience sampling with a sampling of 43 students. The study uses the Moderated Regression Analysis (MRA) analysis tool slot deposit 5000.
The results showed that (1) intellectual intelligence, learning behavior and the availability of educational facilities had no significant effect on the understanding of intermediate financial accounting, (2) motivation to moderate the influence of intellectual intelligence and learning behavior on understanding middle financial accounting, (3) motivation does not moderate the influence of availability educational facilities for understanding middle financial accountin
THE EFFECT OF PROFITABILITY AND CORPORATE GOVERNANCE ON TAX AVOIDANCE (Empirical Study on Mining Companies and Basic Industry and Chemical Companies Listed on the Indonesia Stock Exchange for the period 2016 - 2020)
Get PDFThe purpose of this study is to examine the effect of profitability and corporate governance on tax avoidance. Corporate governance in this study is measured by proxy independent commissioners, audit quality, and managerial ownership.
This study uses a population of Mining Companies and Basic Industry and Chemical Companies Listed on the Indonesia Stock Exchange for the period 2016 - 2020. The method of determining the sample used is purposive sampling. Hypothesis testing used in this study used panel data regression analysis.
The results of this study indicate that the variables of profitability and managerial ownership have a significant positive effect on tax avoidance, while the independent commissioner and audit quality variables have no significant effect on tax avoidance
Pengaruh Green Leadership terhadap Green Mindfulness pada Anggota Bank Sampah
Get PDFThis study aims to determine the effect of green leadership on green mindfulness in members of the Bageur Waste Bank in Dangdeur Village, Subang Regency. The study used a survey method with a questionnaire to 30 respondents. The results of the validity and reliability tests showed that the data collection instrument was feasible to use. However, the results of regression analysis showed no real influence between green leadership and green mindfulness. Green leadership in Bank Sampah Bageur is carried out through environmental examples and education by its leaders, while members show an understanding of the importance of waste management. The limitations of the study are the small sample size and less than optimal communication between researchers and respondents. Further research with more comprehensive methods is recommended to understand the factors supporting green mindfulness in waste banks
HUMAN RESOURCES COMPETENCIES IN THE INDUSTRIAL REVOLUTION 4.0
No full textSince 2015, Indonesia and other countries in the Southeast Asian region have faced the ASEAN Community. Therefore, every country, including Indonesia, must prepare human resources that have sufficient competence and are able to adapt quickly to changes to compete in the labor market in the region. Change is a must, both for individuals, companies, and the business environment. The third industrial revolution started at the end of the third century. This era is marked by the emergence of digital technology and the internet that make it easier for humans to carry out their activities and also facilitate business practices (Zeng, 2016). HR competence is the main trait that a person has so that he can work effectively and excel at work. Elements of Human Resource Development In general, there are 2 (two) main categories of training forms or methods for employees, namely: 1) Practical Methods (On The Job Training) and 2) Simulation Methods (Off The Job Training) This research was conducted to determine the competence of Human Resources in generation Z in the Industrial Revolution 4.0 era. This study uses a nonprobability sampling technique. Respondents who filled in were 36 respondents, having age criteria ranging from 18 years - 26 years. This research was conducted to determine the competence of Human Resources 4.0 in generation Z. This research uses qualitative descriptive research. The results of this study indicate that the competence of the Z generation of human resources in the era of the industrial revolution 4.0 shows a very good category with an actual score of 1943. Competence with the highest score on creative and innovative indicators with a percentage of 97.2%, the lowest score on indicators of intercultural and language abilities with a percentage 78.3
FINANCIAL LITERACY AND BUSINESS INTEREST OF STIE SUTAATMADJA SUBANG STUDENTS
No full textThe rise of the phenomenon of online loans (pinjol) has made many people become victims, including students, Based on the results of a national survey conducted by the OJK (Financial Services Authority) in 2022, it is known that the financial literacy index of students / students is 47.26% This index is still far below the national literacy index of 49.68%. For West Java itself, the financial literacy index is 56.10%.
Seeing this phenomenon, this research was conducted with the aim of knowing how the financial literacy of STIE Sutaatmadja Subang students and knowing how the entrepreneurial knowledge of STIE Sutaatmadja Subang students, using purposive. Sampling technique
From the results of the research that has been done, it is known that the financial literacy of STIE Sutaatmadja Subang students is very good. With a very good level of understanding of basic personal financial knowledge, which in the questionnaire results obtained a score of 240 or 22.64% of the maximum score Besides that, entrepreneurial knowledge is assessed by STIE Sutaatmadja Subang students to be very good, especially in indicators of knowledge of entrepreneurial material, where the indicator obtained a score of 255 or 19.25% of the maximum score
EDUKASI PAJAK DALAM MENINGKATKAN LITERASI PAJAK PADA UMKM LOCA FOOD
Get PDFTujuan utama dari program pengabdian kepada masyarakat ini adalah untuk meningkatkan pemahaman tentang pajak (literasi pajak) di kalangan Usaha Mikro, Kecil, dan Menengah (UMKM). Fokus utama program ini adalah peningkatan literasi pajak, khususnya dalam hal proses pendaftaran sebagai wajib pajak dan proses pembayaran, pemungutan, pemotongan, dan pelaporan pajak yang relevan bagi UMKM. Pemahaman menyeluruh terhadap peraturan-peraturan terkait pajak UMKM sangat penting bagi pemilik UMKM karena jenis pajak ini melibatkan self-assessment, dimana wajib pajak UMKM harus secara mandiri melakukan pembayaran dan pelaporan. Metode yang digunakan dalam program ini meliputi wawancara, observasi, dan berbagi pengetahuan dan edukasi mengenai perpajakan UMKM. UMKM Loca Food berperan sebagai mitra utama dalam kegiatan pengabdian masyarakat ini. Berdasarkan hasil program kegiatan Pengabdian Kepada Masyarakat (PKM), dapat disimpulkan bahwa keberadaan program ini memberikan kontribusi positif dalam meningkatkan literasi Wajib Pajak UMKM, khususnya UMKM Loca Food. Dengan peningkatan tingkat pengetahuan yang telah tercapai, diharapkan setiap UMKM dapat mendaftarkan diri sebagai wajib pajak dan mematuhi kewajiban perpajakan sesuai dengan regulasi yang berlaku
A Literature Review: Teori Sinyal dan Keputusan Investasi
No full textPrevious research is a crucial aspect of a scientific article. It serves to strengthen theories and the relationships between variables. This article aims to analyze how signal theory influences investors' decision-making in investment activities. Investment is an activity in which an investor allocates funds in the present with the expectation of gaining returns in the future.
Signal theory, developed by Ross in 1977, emerged from the issue of asymmetric information between a company's management and stakeholders who require that information, such as investors. The method employed in this study is qualitative analysis, relying on journals, case studies, and books that are relevant, highly relevant, or sufficiently relevant.
The findings of this literature review indicate that signals—information provided by a company to parties requiring it (investors)—can significantly influence investment decisions. This research is expected to serve as a reference and consideration for investors in making informed decisions and engaging in investment activities
THE INFLUENCE OF BRAND AWARENESS, TRANSACTION FEES ON CONSUMER INTENTION IN TRANSACTING USING ATM OFF NETWORK/OFF US WITH CONSUMER TRUST AS A MODERATING VARIABLE
Get PDFThe banking industry in Indonesia is growing rapidly. To stay competitive, banks are expanding their service channels, including ATMs’ services. While crucial terminals for bank-customer interactions, (such as cash withdrawals, fund transfers, bill payments, and more) ATMs require significant investment in both equipment and operational costs. Moreover, deployment of ATM machines carrie risks. One of which is choosing poorly located sites. This study aims to examine factors affecting public transactions at off-us ATMs, also known as Multi Acquiring ATMs, and to measure the impact of brand awareness and transaction costs on customer intention in using these services, with consumer trust as a moderating variable. This study finds that brand awareness positively impacts on off us ATMs’ customer intention, while higher transaction costs result in lower intention. Furthermore, customer trust on the brand is proven to have a moderating impact both on the brand awareness and transaction cost relationships to customer intentio