Jurnal Fakultas Ekonomi Universitas Islam Lamongan
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The effect of Deffered Tax Assets, Tax Expense and Current Tax on Earnings Management : The effect of Deffered Tax Assets, Tax Expense and Current Tax on Earnings Management
No full textResearch to analyze and test deferred tax assets, deferred tax expenses and current tax expenses on earnings management. This type of research is quantitative with an associative approach and secondary data sources in the form of annual reports. The population in the consumer goods sector manufacturing companies listed on the IDX during 2016-2021 was 81 companies. Obtained a sample based on purposive sampling technique of 9 companies for 6 periods or 54 observation data. To use the Eviews series 9 program with the panel data regression analysis method. The results of this study indicate that deferred tax assets, deferred tax expenses, and current tax expenses together have an effect on earnings management. deferred tax assets have no effect on earnings management, deferred tax expenses have a negative and significant effect, and current tax expenses have a positive and significant effect on earnings management. Research to analyze and test deferred tax assets, deferred tax expenses and current tax expenses on earnings management. This type of research is quantitative with an associative approach and secondary data sources in the form of annual reports. The population in the consumer goods sector manufacturing companies listed on the IDX during 2016-2021 was 81 companies. Obtained a sample based on purposive sampling technique of 9 companies for 6 periods or 54 observation data. To use the Eviews series 9 program with the panel data regression analysis method. The results of this study indicate that deferred tax assets, deferred tax expenses, and current tax expenses together have an effect on earnings management. deferred tax assets have no effect on earnings management, deferred tax expenses have a negative and significant effect, and current tax expenses have a positive and significant effect on earnings management
SATISFACTION OF BANKING SERVICES BY SMALL ENTERPRISES IN LAKE CIPONDOH TOURIST DESTINATION TANGERANG FOR THE USE OF DIGITAL BANKING PRODUCTS AND THE IMPACT ON THE QUALITY OF BANKING SERVICES
Get PDFThis study aims to determine the effect of digital bank products on service quality through customer satisfaction. This type of research uses quantitative description. Total population is the same as the number of samples, namely 63 respondents. The results of the study show that: (1) Digital bank products have a significant effect on the quality of banking services; (2) Bank digital products have a significant effect on the satisfaction of banking services by small enterprises; (3) Quality of banking services has a significant effect on the satisfaction of banking services by small enterprises; (4) Bank digital products have a significant effect on the satisfaction of banking services by small enterprises through Quality of banking services
THE INFLUENCE OF CREATIVE AND INNOVATIVE WORK CULTURE ON ALYA TANI'S ENTREPRENEURSHIP
Get PDFThe purpose of this study was to analyze the influence of a creative and innovative work culture on Alya Tani's entrepreneurship. The research method used is a qualitative research method using interviews and literature. In qualitative research methods, researchers interview respondents to get information directly from them. Besides that, the researcher also used the library method to collect information about the research topic from the literature. From the results of the analysis, it was found that the Alya Tani agricultural medicine kiosk is a place that provides safe and quality agricultural medicinal products, and its employees have high creativity so as to provide consulting services that are successful in solving customer plant pest problems. They also focus on maintaining product quality and services that satisfy consumers.The purpose of this study was to analyze the influence of a creative and innovative work culture on Alya Tani's entrepreneurship. The research method used is a qualitative research method using interviews and literature. In qualitative research methods, researchers interview respondents to get information directly from them. Besides that, the researcher also used the library method to collect information about the research topic from the literature. From the results of the analysis, it was found that the Alya Tani agricultural medicine kiosk is a place that provides safe and quality agricultural medicinal products, and its employees have high creativity so as to provide consulting services that are successful in solving customer plant pest problems. They also focus on maintaining product quality and services that satisfy consumer
LEADERSHIP, COMMITMENT AND WORK CULTURE : THEIR IMPACT ON EMPLOYEE PRODUCTIVITY
Get PDFPurpose of this study was to determine and analyze the influence of leadership, commitment, budaya commitmentto employee productivity at the Department of Rural Community Empowerment of North Morowali Regency. Penelitian ini mengguna-This study uses a quantitative descriptive approach with a population of 33 people by sampling using the saturated sample Method. The analysis method used is linear regression analysis method. The results obtained are leadership has no significant effect on employee productivity, commitment psoitif psoitif significant effect on employee productivity, BUpower of work has no significant effect on employee productivity. Commitment is the dominant variable affecting employee performance and simultaneously the three variables studied have a positive and significant effect on employee productivity.Purpose of this study was to determine and analyze the influence of leadership, commitment, budaya commitmentto employee productivity at the Department of Rural Community Empowerment of North Morowali Regency. Penelitian ini mengguna-This study uses a quantitative descriptive approach with a population of 33 people by sampling using the saturated sample Method. The analysis method used is linear regression analysis method. The results obtained are leadership has no significant effect on employee productivity, commitment psoitif psoitif significant effect on employee productivity, BUpower of work has no significant effect on employee productivity. Commitment is the dominant variable affecting employee performance and simultaneously the three variables studied have a positive and significant effect on employee productivit
Rasio Keuangan, Laporan Keuangan THE USE OF FINANCIAL RATIOS AS A MEASURING TOOL FOR THE FINANCIAL PERFORMANCE OF BUMDES TO IMPROVE THE WELFARE OF THE PEOPLE OF SIDAYU DISTRICT, GRESIK REGENCY: BUMDES Financial Performance Measurement Strategy Using Financial Ratios
No full textSidayu District, as one of the areas in Gresik Regency, has unique characteristics and potential resources that can be developed to realize better economic growth and community welfare. One of the instruments that can be used to optimize this potential is Village-Owned Enterprises (BUMDes). The BUMDes that are the object of this study are BUMDesa Podho Joyo Sukorejo village. In optimizing the role of BUMDes, financial performance evaluation is very necessary to measure financial performance and to encourage the improvement of the welfare of the people of Sidayu District. This study uses descriptive quantitative research methods using a financial ratio analysis approach.The research data used are primary data and secondary data. The results showed that in 2018-2022 the liquidity ratio showed a very poor category. Similarly, the solvency ratio is still said to be very unfavorable due to the increasing debt to total asset ratio and debt to equity ratio. The profitability ratio is said to be sufficient and very good, because the higher the ratio value, the better the financial performance condition of BUMDes. However, in contrast to the activity ratio, BUMDes do not meet the standard for calculating total asset turnover so that they are included in the very poor category.Sidayu District, as one of the areas in Gresik Regency, has unique characteristics and potential resources that can be developed to realize better economic growth and community welfare. One of the instruments that can be used to optimize this potential is Village-Owned Enterprises (BUMDes). The BUMDes that are the object of this study are BUMDesa Podho Joyo Sukorejo village. In optimizing the role of BUMDes, The BUMDes that are the object of this study are BUMDesa Podho Joyo Sukorejo village. In optimizing the role of BUMDes, financial performance evaluation is very necessary to measure financial performance and to encourage the improvement of the welfare of the people of Sidayu District. This study uses descriptive quantitative research methods using a financial ratio analysis approach. The research data used are primary data and secondary data The results showed that in 2018-2022 the liquidity ratio showed a very poor category. Similarly, the solvency ratio is still said to be very unfavorable due to the increasing debt to total asset ratio and debt to equity ratio. The profitability ratio is said to be sufficient and very good, because the higher the ratio value, the better the financial performance condition of BUMDes. However, in contrast to the activity ratio, BUMDes do not meet the standard for calculating total asset turnover so that they are included in the very poor category
Pengaruh Harga, Service Quality dan Emotional Factor terhadap Kepuasan Konsumen Pengguna Jasa Ekspedisi PT.Atlas Semesta Raya Padang
No full textKepuasan konsumen adalah perasaan senang atau kecewa seseorang yang muncul setelah membandingkan kinerja produk atau jasa yang dipikirkan terhadap kinerja yang diharapkan. Penelitian ini bertujuan untuk melihat pengaruh harga, service quality dan emotional factor terhadap kepuasan konsumen pengguna jasa ekspedisi PT.Atlas Semesta Raya Padang. Jenis penelitian ini adalah penelitian asosiatif dimana bertujuan untuk mengetahui hubungan antara dua variabel atau lebih dengan mengambil sampel sebanyak 97 responden dikarenakan populasi yang tersebar dan berubah-ubah jumlahnya. Teknik pengumpulan data pada penelitian ini yaitu menggunakan kuesioner dengan skala likert. Berdasarkan hasil perhitungan aplikasi program SPSS dari uji t diperoleh variabel harga dengan nilai t hitung 2,149 > t tabel 1,661 dan nilai sig 0,034< 0,05 sehingga H1 diterima dan H0 ditolak. Pada variabel service quality nilai t hitung nya 2,384> t tabel 1,1661 dan nilai sig 0,019< 0,05 yang artinya H2 diterima dan H0 ditolak sedangkan pada variabel emotional factor nilai t hitung nya 2,263 > t tabel 1,1661 dan nilai sig nya 0,026 <0,05 sehingga H3 diterima dan H0 ditolak. Hasil uji F probabilitas signifian F hitung 8,338 > F tabel 3,09 dengan nilai signifikannya 0,000 lebih kecil dari 0,05 sehingga secara simultan ketiga variabel tersebut berpengaruh terhadap kepuasan konsumen pengguna jasa ekspedisi PT.Atlas Semesta Raya Padang. Pada penelitian ini koefisien determinasi nya yaitu 0,212 atau 21,2%. Dimana variabel harga, service quality dan emotional factor berpengaruh sebanyak 21,2% terhadap kepuasan konsumen pengguna jasa ekspedisi PT.Atlas Semesta Raya Padang. Sedangkan 78,8% lainnya dipengaruhi oleh variabel lain yang tidak dibahas peneliti pada penelitanny
Fostering Person Organizing Fit and Psychological Ownership on Creative Behavior Among Indonesian Employees
Get PDFThis study focuses on the effect of person organization fit on creative behavior and psychological ownership on creative behavior and the influence of person organization fit on creative behavior with psychological ownership as a mediating variable. Creative behavior is fundamental to produce valuable and innovative products and be able to adapt to customer needs. Creative behavior can support the organization in providing ideas for the progress and sustainability of the organization. Creative produces innovation, both of which play a role in the effectiveness and efficiency of the organization when viewed from the perspective of organizational excellence. This can be said to get creative behavior in the organization, it is necessary to have an employee suitability for the organization, this is an important factor.This study focuses on the effect of person organization fit on creative behavior and psychological ownership on creative behavior and the influence of person organization fit on creative behavior with psychological ownership as a mediating variable. Creative behavior is fundamental to produce valuable and innovative products and be able to adapt to customer needs. Creative behavior can support the organization in providing ideas for the progress and sustainability of the organization. Creative produces innovation, both of which play a role in the effectiveness and efficiency of the organization when viewed from the perspective of organizational excellence. This can be said to get creative behavior in the organization, it is necessary to have an employee suitability for the organization, this is an important factor
Comparative Indicators Of Credit Risk And Operational Risk Of Pt. Indonesian Sharia Bank Tbk Nationally: A Comparison Of Credit Risk And Operational Risk Of Pt. Indonesian Sharia Bank
Get PDFThis research aims to see the comparison of credit and operational risks of PT. Indonesian Sharia Bank nationally. The variables used in this research are credit risk (X1), operational risk (X2), and PT. Indonesian Sharia Bank (Y). This research method uses a mix method. The data sources used in this research are secondary data originating from the Financial Services Authority website and other supporting data from various print and electronic media related to this research. Data analysis used the Paired T-Test using SPSS 27.0.This research aims to see the comparison of credit and operational risks of PT. Indonesian Sharia Bank nationally. The variables used in this research are credit risk (X1), operational risk (X2), and PT. Indonesian Sharia Bank (Y). This research method uses a mix method. The data sources used in this research are secondary data originating from the Financial Services Authority website and other supporting data from various print and electronic media related to this research. Data analysis used the Paired T-Test using SPSS 27.0
Analysis of Firm Value with Dividend Policy as a Moderating Variable: Empirical Evidence on Real Estate Companies on the Indonesia Stock Exchange
Get PDFFirm Value is a form of corporate achievement that is seen from the perspective of some parties such as investors who associate the value of a company from its stock price. This study aims to examine and analyze the effect of liquidity on firm value, profitability on firm value, Dividend policy moderates the effect of liquidity on firm value and Dividend policy moderates the effect of profitability on the value of real estate companies listed on the Indonesia Stock Exchange. The population used in this study is the financial statements of real estate companies listed on the Indonesia Stock Exchange, totaling 61 companies. Sampling used a purposive sampling technique so that a sample of 11 companies was obtained. Analysis of the data used in this study is using descriptive statistics and moderation regression analysis with data processing through SPSS software. The results of the study show that Liquidity (CR) can make a positive contribution to the company value (PBV) of real estate listed on the Indonesia Stock Exchange. Profitability (ROA) can make a positive contribution to the company value (PBV) of real estate listed on the Indonesia Stock Exchange. The dividend policy (DPR) is able to moderate the liquidity (CR) of the company value (PBV) of real estate listed on the Indonesia Stock Exchange. The dividend policy (DPR) is able to moderate the profitability (ROA) of the company value (PBV) of real estate listed on the Indonesia Stock Exchange
EFFECT OF GOODS DELIVERY CHAIN ON VALIDATION OF ONLINE SALES TRANSACTIONS : (STUDY ON NTB MALL CUSTOMERS IN MATARAM CITY)
Get PDFMarket expansion now does not depend on conventional branch openings, franchises or consignments but is complemented by online sales methods. Problems occur in the identification process of entrepreneurs who do not have assets to deliver goods ordered by consumers online. The scope of research on the supply chain factors for online sales transactions in the validation room. The tools used in the research, the theoretical basis tested into applied cases to be examined in its deductive space as the implementation of the results of input or injection of theory into cases in logical analysis through continuous theoretical enrichment in the field of marketing management in the delivery order and inventory management space. The aim of this research is to provide problem solving through the route of delivery of goods and the regularity of supplies. The problem solving offered in this research is in the inventory identification system in the SME room by using a detailed inventory database and the Delivery Order Security System through the MOU for the process of delivering goods (KURIR), so that a clear route for sending goods is formed such as a computer line