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Pengaruh Effective Tax Rate, Tax Retention Rate, dan Book Tax Differences Terhadap Earning per Share Perusahaan Manufaktur Yang Terdaftar Di Bursa Efek Indonesia Tahun 2019-2020
This study aims to determine and analyze the effect of the effective tax rate, tax retention rate, and book tax differences on the earning per share of manufacturing
companies listed on the Indonesian stock exchange in 2019-2020. The research method used is a quantitative method. Quantitative research methods can be interpreted as a
method on the population. This research is usually used to examine certain populations or samples, collecting data using research instruments. The population or subjects in this study are manufacturing companies with a total population of 163 companies listed on the Indonesia Stock Exchange. The sampling technique used is purposive sampling. The variables tested were effective tax rate (X1), tax retention rate (X2), and book tax differences (X3) as
independent variables and earnings per share (Y) as the dependent variable. The data will be analyzed through model feasibility test, coefficient of determination, and multiple linear regression. The hypothesis testing used is the t-test statistical method with IBM SPSS 26 software. The results showed that the results of the due diligence model of the variable effective tax rate, tax retention rate, and book tax differences had an effect on earnings per share with a value of 0.000 or less than 0.05. The results of the t-test, for the effective tax rate variable, have an effect on earnings per share with a significance value of 0.043
0.05. The results of the coefficient of determination give results for the effective tax rate, tax retention rate, and book tax differences that have an effect of 0.422 on earnings per share, thus showing that the 42.2% spread is influenced by effective tax rates, tax retention rates, and book tax differences, while the remaining 57.8% is explained by other independent variables not included in this study
Perlindungan Hukum Kehilangan Barang Konsumen Hotel
Pelaku usaha dan konsumen merupakan komponen yang saling terkait dalam hubungan usaha. Pelaku usaha hotel dengan tamu hotel memiliki hak dan kewajiban masing-masing yang saling dijaga dan dipenuhi. Penelitian ini merumuskan isu-isu masalah yakni bagaimana pertanggungjawaban hukum jika terjadi kehilangan barang tamu serta bagaimana pertanggungjawaban hukum jika tamu hotel melakukan pencemaran nama baik hotel tersebut. Penelitian ini menggunakan penelitian yuridis normatif dengan menerapkan penelitian yang bersifat deskriptif. Data yang diambil berasal dari undang-undang maupun jurnal-jurnal ilmiah yang terkait dengan penelitian ini. Beberapa hasil penelitian ini ialah kehilangan barang yang dialami tamu hotel menjadi tanggung jawab pelaku usaha untuk melakukan ganti rugi sesuai dengan kerugian yang ditimbulkan. Barang hilang yang ada dalam lingkungan hotel sudah seharusnya menjadi tanggung jawab hotel. Tamu hotel juga harus berkewajiban membuktikan bahwa barang yang hilang benar-benar merupakan barangnya, sehingga tidak ada indikasi tamu hotel akan mengambil keuntungan. Hak-hak konsumen terpenuhi pada saat terjadi permasalahan kehilangan serta hak-hak pelaku usaha juga terpenuhi
Effectiveness of Topical use of Onion and Ginger for Joint Pain
Introduction: Onion and ginger have been widely used as painkillers empirically. Its use is always associated with administration by mouth rather than application to the skin. Elderly people often
experience joint pain in connection with their aging condition or because of the disease they suffer. Objective: This literature study is to determine the effectiveness of giving onion and ginger as pain relievers in topical administration to joint pain areas. Method: literature study with inclusion criteria, namely: articles including primary literature, articles in English or Indonesian, articles
containing onion for topical joint pain, articles containing ginger for topical joint pain, research articles available in full text, and articles in the form of original articles. Result and Discussion: Three journals were found with a total of 101 elderly respondents suffering
from joint pain. Given shallot compresses, 10% and 20% ginger cream, and ginger plaster Measurement of the pain scale by means of the visual analog scale and the WOMAC questionnaire The results
showed that all groups of shallot compresses, 10% and 20% ginger cream, and ginger plaster reduced the joint pain of elderly respondents compared to the control group. Conclusion: Based on
the literature study conducted, it is concluded that the administration of onion and ginger is effective for reducing joint pain in the elderly in all types of topical administration, whether given in the form of compresses, extract creams, or plasters
Pendampingan Penyusunan Penilaian Kinerja Karyawan di KSP CU Artha Abadi
Kinerja adalah suatu capaian dari suatu rangkaian proses yang ditandai dengan periode waktu tertentu.
Penentuan proses penilaian kinerja didasarkan pada kesepakatan atau perjanjian yang telah disepakati. Melalui
kinerja maka suatu perusahaan atau karyawan dapat dinilai berhasil atau gagal dalam proses pelaksanaan
pekerjaannya sesuai waktu yang disepakati. Ada beberapa hal yang memengaruhi kinerja, seperti disiplin
karyawan, inisiatif karyawan, pimpinan, serta efisiensi dan efektivitas perusahaan atau organisasi. Faktor
kemampuan dan motivasi karyawan serta pimpinan juga bisa memengaruhi kinerja. Oleh karena ada banyak faktor
yang memengaruhi kinerja maka diperlukan adanya indikator kinerja sehingga dalam pelaksanaan penilaian akan
menjadi objektif. Penilaian kinerja atau performance appraisal adalah sebuah proses atau aktivitas yang
dilaksanakan oleh individu atau grup dalam sebuah lembaga guna melakukan evaluasi dan menyampaikan
informasi hasil pekerjaan karyawan dengan suatu standar yang sudah ditentukan untuk suatu jenjang waktu
tertentu. Indikator penilaian kinerja dapat diambil dari uraian tugas dan tanggung jawab serta target masingmasing
karyawan di setiap unit kerjanya. Dari uraian tugas dan tanggung jawab tersebut dapat dibuat indikator dan
pembobotan sesuai dengan prioritas yang ditentukan oleh perusahaan atau organisasi yang bersangkutan.
Kemudian dipadukan dengan metode Simple Additive Weigthing (SAW) yang memiliki kriteria kehadiran,
sikap/etika, kerajinan, kualitas dan kuantitas. Pelaksanaan uraian tugas dan tanggung jawab merupakan bukti
kerajinan dan kualitas karyawan
Wanprestasi Badan Usaha Dalam Perjanjian Kerjasama Operasional
The purpose of this study is to analyze the characteristics and implementation of the Joint Operation Agreement (JOA/KSO) using normative legal research through conceptual approach, assisted by data from related journals, books, and laws. The result shows that business entities formed by KSO agreement have the characteristics of a consortium which do not fall under legal entities because they are born by agreement between legal subjects based on Article 1320 jo. Article 1338 of the Civil Code. Like any other business entities in the form of consortium, the management body is meant as a partner, namely the same as the owner and manager where there is no separation of assets between members, following full accountability to the consortium. Thus, like in any other countries with the same type of agreement, the legality of consortium should be recognized and is needed by registering and supervising the KSO between private legal entities in every area of business activities, including administration and litigation
Aspek Hukum Pencantuman Data Pribadi Secara Sepihak Sebagai Kontak Darurat Dalam Perjanjian Kredit Online
Seseorang yang namanya dimasukkan ke dalam kontak darurat tidak mengetahui bahwa ia menjadi penanggung jawab dalam proses peminjaman yang sudah dilakukan oleh peminjam karena tidak dilakukan tanpa sepengetahuan orang tersebut. Hal ini membuat pemilik data pribadi merasa tidak nyaman terhadap gangguan yang terjadi ketika peminjam melakukan wanprestasi. Adanya teror berupa ancaman, makian dan bocornya data pribadi menjadi penyebab keresahan yang terjadi pada pemilik data pribadi. Penelitian ini menunjukkan bahwa permasalahan terletak pada absennya kekuatan hukum ketika data diberikan akibat kekhilafan atau diperoleh dengan paksaan dan penipuan, yang membuat kesepakatan tersebut tidak sah menurut Pasal 1321 KUH Perdata. Berdasarkan analisa peneliti, dapat ditarik kesimpulan bahwa UU PDP yang telah disahkan masih belum dapat mengatur permasalahan terhadap pengaturan penggunaan data pribadi secara komprehensif, sehingga masih terdapatnya permasalahan secara hukum pemilik data pribadi yang dipakai secara diam-diam sebagai kontak darurat. Untuk menganalisis permasalahan tersebut, peneliti menggunakan metode penelitian yuridis normatif. Metode ini menggunakan bahan hukum primer, dan sekunder
Pengaruh Kualitas Pelayanan, Fasilitas, dan Harga Terhadap Kepuasan Pelanggan di Restoran Velvet Hotel Gunawangsa Merr
Many businesses that have sprung up have resulted in an increase in businesses of a similar nature that are increasingly competitive. One of the businesses that has experienced an increase is the culinary business in East Java. This shows that the business in the food and beverage sector is one of the business opportunities that has the potential to be developed. This study aims to determine
the effect of service quality, facilities, and prices on customer satisfaction at the Velvet Hotel Gunawangsa Merr Restaurant. In this study, the population was the customers of the Hotel Velvet Hotel Gunawangsa Merr. The technique used in sampling in this study was non-probability sampling with a purposive sampling approach with a total sample of 90 respondents. Based on data processing using SPSS version 26, the validity test results in this study resulted in r count ≥ r table (0.2072) with a significant level of 0.05 and all statement items in this study were declared valid. The results of the Reliability Test showed that all variables in this study were reliable by showing Cronbach Alpha values ≥ 0.60. The normality test shows that the regression model in this study meets the assumptions of normality and the data shows a normal distribution pattern. The multicollinearity test in this study resulted in a tolerance value > 0.10 and a VIF value < 10 where multicollinearity did not occur. Heteroscedasticity test showed that in this study there was no heteroscedasticity. Multiple Linear Regression Test, namely, Y = 6.447 + 0.75 (X1) + 0.809 (X2) + 0.297 (X3). The Coefficient of Determination test (R2) yields an Adjusted R Square value of (0.809) which indicates the independent variable has a strong contribution to the dependent variable. The results of the t test obtained Service Quality (X1) did not affect Service Quality at the Velvet Hotel Gunawangsa Merr Restaurant (Y) with a t count of 0.533 < t
table (1.66277) significant 0.595 > 0.05. Facilities (X2) have no effect on customer satisfaction at the Velvet Hotel Gunawangsa Merr Restaurant (Y) with a t count of 1.790 > t table (1.66277) with a significant level of 0.432 > 0.05. Price (X3) has a significant effect on service quality at the Velvet Hotel Gunawangsa Merr Restaurant (Y) with a t count of 2.358 > t table (1.66277) a significant 0.021
<0.05. The conclusion of this study is that the quality of service and facilities has no effect on customer satisfaction at the Velvet Hotel Gunawangsa Merr Restaurant and the price has a significant effect on customer satisfaction at the Velvet Hotel Gunawangsa Merr Restaurant
PENGARUH KUALITAS PRODUK, WORD OF MOUTH DAN KUALITAS PELAYANAN TERHADAP MINAT PEMBELIAN DAN KEPUTUSAN PEMBELIAN PADA HARRIS-POP! HOTELS & CONVENTIONS GUBENG SURABAYA
Indonesia is an advanced country in the tourism and hospitality industry. The hospitality industry is a service industry that sells products and services. . HARRIS-POP! Hotels & Conventions Gubeng Surabaya is the first combo hotel that combines two hotels with different star classifications. The purpose of this study was to determine whether product quality, word of mouth and service
quality on purchase intention and purchase decisions at HARRIS-POP! Hotels & Conventions Gubeng Surabaya. This research is quantitative research by distributing questionnaires online using google forms, using purposive sampling method. The research sample is people who have been and stayed at HARRIS- POP! Hotels & Conventions Gubeng Surabaya at least once, the sample age is limited to at least 17 years. The results of data analysis show that all question items for each variable are declared valid with r count> r table of 0.1966, all variables are declared reliable with a cornbac'h alpha value> 0.70. The results of
the P-P Plot normality test show that the data used in the study are normally distributed. The multicollinearity test results do not show multicollinearity between the independent variables in the regression model with a value> 0.10 or VIF value < 10.The results of the heteroscedasticity test show that there is no heteroscedasticity in the regression model because there is no clear pattern shape
and the distribution of points above and below the number 0 on the Y axis. The results of the multiple linear regression equation in this study are Y1 = 0.906 +0.169 X1 + 0.367 X2 + 0.255 X3 and Y2 = 1.156 +0.106 X1 + 0.177 X2 +
0.149 X3 + 0.142 Y1, the magnitude of the influence of product quality, word of mouth and service quality on purchase intention at HARRIS-POP! Hotels & Conventions Gubeng Surabaya based on Adjusted Rsquare is 73.7% and the
magnitude of the influence of product quality, word of mouth, service quality and purchase intention on purchasing decisions at HARRIS-POP! Hotels & Conventions Gubeng Surabaya based on Adjusted Rsquare is 78.5%. The t test
results show that all variables in this study have an effect on purchase interest and purchase decisions with a sig value <0.05
The Influence of Brand Ambassador on Customer Satisfaction Through Purchase Decisions in the Brand Es Teh Indonesia in East Surabaya
This research is a quantitative research with data collection techniques carried out by direct distribution of questionnaires. This study uses the Multivariate Statistical Method with the WarpPLS 7.0 application. The sample in this study were customers who had purchased Indonesian iced tea products in East Surabaya with a minimum age of 17 years and over and 50 respondents distributed questionnaires. This research data will be processed using the WarpPLS 7.0 application. The results of data analysis showed that all items, each statement item for each variable in the questionnaire, were declared valid and reliable. The results of the analysis of the fit and quality indices models are stated to be good according to the criteria. then to test the hypothesis that all hypotheses are stated to have a significant effect because the p-value <0.001