E-Jurnal LPPM Universitas Ekasakti
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Pengaruh Sumber Daya Manusia dan Penerapan Sistem Informasi Akuntansi Terhadap Kualitas Sistem Informasi Akuntansi (Studi Empiris pada Perwakilan BPKP Provinsi Sumatera Barat Tahun 2021)
Get PDFTujuan riset ini guna menguji serta memperoleh fakta empiris mengenai, dampak SDM dan penerapan SIA kepada kualitas SIA. Riset ini dilaksanakan di Perwakilan BPKP Provinsi Sumbar Tahun 2021. 166 karyawan dijadikan sampel penelitian. Sedangkan pada sampel penelitian terdapat 37 pegawai yang memenuhi kriteria penelitian. Regresi linier berganda, koefisien determinasi, uji asumsi tradisional, dan analisis data statistik deskriptif semuanya digunakan dalam teknik analisis. menguji hipotesis dengan menggunakan uji t dan uji f. Bagi riset ini, kualitas SIA dipengaruhi secara positif oleh SDM dan penerapan sistem tersebut. Hasil uji f menunjukkan bahwa SDM dan penerapan SIA mempunyai pengaruh yang besar terhadap kualitas SIA
Pengaruh Profitabilitas, Likuiditas, Nilai Tukar, Inflasi, Suku Bunga dan Leverage Terhadap Financial Distress pada Perusahaan Manufaktur Makanan dan Minuman yang Terdaftar pada BEI Periode 2019 - 2021
Get PDFThis study aims to analyze and determine the effect of Profitability, Liquidity, Exchange Rate, Inflation, Interest Rates and Leverage on the Financial Distress of Food and Beverage Manufacturing Companies Listed on the IDX between 2019 - 2021. Techniques for collecting data use documentation. While the type of data is quantitative using secondary data. For the population using Food and Beverage Manufacturing Companies listed on the IDX for the 2019-2021 period, totaling 30 companies where the sampling is purposive sampling so that the total sample is 10 companies x 3 years = 30 financial statements. Then the data analysis uses multiple linear regression analysis, coefficient of determination, as well as t test and F test. The following are the results of the study (1) Profitability partially significantly affects financial distress. (2) Liquidity partially significantly affects financial distress. (3) The exchange rate partially does not significantly affect financial distress. (4) Inflation partially does not significantly affect financial distress. (5) Interest rates partially do not significantly affect financial distress. (6) Leverage partially does not significantly affect financial distress. (7) Profitability, liquidity, exchange rate, inflation, interest rates and leverage significantly affect financial distress
PENEGAKAN HUKUM TERHADAP ANAK PELAKU TINDAK PIDANA PENGANIAYAAN SEBAGAI ANGGOTA GENG MOTOR ATAU GENGSTER
Get PDFCriminal acts committed by motorbike gangs or gangsters which are common in big cities such as Surabaya include abuse, brawls, and even causing victims. Which makes residents anxious due to their actions. Therefore, this research is important to carry out considering the many cases of abuse committed by underage motorbike gang members which have a negative impact on society, especially in the city of Surabaya. The research method used is a type of empirical legal research obtained from field studies, data sources are primary, secondary and library data, data collection techniques are by means of field research, namely by conducting interviews, documentation, observation. The results of the research show that there are several causes of crimes committed by motorbike gangs or gangsters in the jurisdiction of the Surabaya Police, namely, group warfare, low level of education, social environment and lack of attention from parents. Efforts to overcome motorcycle gang crime include preventive efforts carried out by the police, non-governmental organizations and community leaders, and repressive efforts carried out by the police
STRATEGI PERCEPATAN PENURUNAN STUNTING: STUDI KASUS, PENDAMPINGAN AKSI CEGAH STUNTING DI KELURAHAN RAWANG
Get PDFFrom the result of the survey that we onduted and the data House Of KB Bukit Karan village loated in Rawang village, south Padang district, we found a health problem for hildren under the age five years (toddlers), namely the number of children who still economic factors, factors of law education levels that make human resaues law, the method in this study is qualitative and the implemention of activities with a learning approach in the from of training. The result of the training process are, first, to produk an Kampung KB Bukit Karan, Rawang Village, South Padang District, Seond, to increase public Kampung KB Bukit Karab, Rawang Village, South Padang
REKONSTRUKSI HUKUM ATAS RUU TINDAK PIDANA PENYELENGGARAAN PERADILAN: UPAYA PENINGKATAN KINERJA KOMISI YUDISIAL DAN MAHKAMAH AGUNG
Get PDFThis article was written with the aim of analyzing how the legal reconstruction of the Judicial Administration-Contempt of Court Crime Bill ("hereinafter refered to the “CoC Bill") is a way for the Judicial Commission to improve its performance and relations with the Supreme Court. One side of the judge (IKAHI) hopes that this bill will soon be passed by the DPR. On the other hand, many groups of people reject the draft because it is considered very excessive and has the potential to threaten the freedom of citizens. By using normative legal research methods and legislative approaches as well as thinking about legal effectiveness according to Lawrence M. Friedman as an analytical tool, this article finds that the legal reconstruction that must be carried out by the Judicial Commission is: first, regarding the definition of criminal acts by justice administrators (contempt of court) second, regarding the principles of criminal law, third, conflicts with criminal procedural law, fourth, regarding articles that overlap with the Criminal Code, fifth, regarding high criminal threats, sixth, regarding the evidentiary system and seventh, theoretical reflection. The results of the legal reconstruction by the Judicial Commission were then discussed with various law enforcement parties, legal observers, academics, practitioners and the public. The final result of the reconstruction and discussion is that the Draft is submitted back to the DPR
Pengaruh Gaya Kepemimpinan, Pengawasan, dan Disiplin Kerja Terhadap Kinerja Karyawan PT Palmaris Raya Kebun Batahan Mandailing Natal
Get PDFThe purpose of this study was to analyze and determine: 1) Which variable in the salary range of employees of PT Palmaris Raya Kebun Batahan Mandailing Natal is the most dominant factor. 2) Partial analysis of the employment conditions of employees of PT Palmaris Raya Kebun Batahan Mandailing Natal. 3) Partial analysis of the effect of work assignments on employees of PT Palmaris Raya Kebun Batahan Mandailing Natal. 4) Application of strict professional discipline to the employment situation of employees of PT Palmaris Raya Kebun Batahan Mandailing Natal. 5) The influence of leadership style, supervision, and work discipline so far on the performance of PT Palmaris Raya Kebun Batahan Mandailing Natal employees. 325 people are the sample population in this study, and 76 people are taken from rumpus slovin using incidental sampling technique as a sample. The results of the research and hypothesis testing are as follows: 1) Responsibility is the most important indicator of a strong leadership relationship, followed by integration and accuracy in supervision, adherence to standard operating procedures for work, and quality in working alone. 2) Partial leadership is positive and significant to the employment of employees of PT Palmaris Raya Kebun Batahan Mandailing Natal. 3) Partial positive and significant suggestions about the staffing of employees of PT Palmaris Raya Kebun Batahan Mandailing Natal. 4) Professional discipline has a positive and significant effect on the employment status of employees of PT Palmaris Raya Kebun Batahan Mandailing Natal. 5) Leadership, supervision, and professional discipline are all simultaneously significant to the working conditions of employees of PT Palmaris Raya Kebun Batahan Mandailing Natal
Pengaruh Kualitas Audit, dan Opinion Shopping Terhadap Penerimaan Opini Audit Going Concern (Studi Empiris pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia (BEI) Periode 2017-2020)
Get PDFThis study aims to examine the effect of audit quality and opinion shopping on acceptance of going concern audit opinions in manufacturing companies listed on the Indonesia Stock Exchange (IDX) for the 2017-2020 period. The research sample consisted of 15 companies. The method used was purposive sampling, the number of observations was 193 manufacturing companies listed on the IDX for the 2017-2020 period. Annual report data obtained by indo-exchange file(IDX). In this research, the analytical method used is logistic statistics with SPSS Version 21 for windows software. The results of this study indicate that audit quality and opinion shopping have no partial effect on acceptance of going-concern audit opinions. The results of the omnibus test (f test) show that audit quality and opinion shopping simultaneously influence acceptance of going-concern audit opinions
Pengaruh Penerapan dan Sosialisasi Pajak Umkm Berdasarkan Peraturan Pemerintah No 23 Tahun 2018 Terhadap Tingkat Kepatuhan Wajib Pajak (Studi Kasus Pelaku UMKM di Kelurahan Purus, Kecamatan Padang Barat, Kota Padang)
Get PDFTujuan penelitian ini adalah untuk mengetahui dan menganalisis 1). Pengaruh Penerapan Peraturan Pemerintah Nomor 23 Tahun 2018 secara parsial Terhadap Tingkat Kepatuhan Wajib Pajak di Kelurahan Purus. 2). Pengaruh Sosialisasi Perpajakan secara parsial Terhadap Tingkat Kepatuhan Wajib Pajak di Kelurahan Purus. 3). Untuk mengetahui Bagaimana Pengaruh Penerapan dan Sosialisasi Peraturan Pemerintah Nomor 23 Tahun 2018 secara simultan Terhadap Tingkat Kepatuhan Wajib Pajak di Kelurahan Purus. Jenis penelitian yang digunakan pada penelitian ini adalah penelitian kuantitatif. Metode pengumpulan data dilakukan dengan wawancara (interview), kuesioner dan dokumentasi. Populasi dalam penelitian ini adalah 123 orang dan sampel 53 orang. Meode penelitian adalah analisis deskriptif, analisis regresi linear berganda, serta uji hipotesis dengan uji-t dan uji-F. Hasil Penelitian 1). Penerapan Pajak UMKM Berdasarkan Peraturan Pemerintah Nomor 23 Tahun 2018 Berpengaruh Positif Dan Signifikan Terhadap Tingkat Kepatuhan Wajib Pajak. 2) Sosialisasi Pajak UMKM Berdasarkan Peraturan Pemerintah Nomor 23 Tahun 2018 Berpengaruh positif Dan tidak Signifikan Terhadap Tingkat Kepatuhan Wajib Pajak. 3) Penerapan Dan Sosialisasi Pajak UMKM Berdasarkan Peraturan Pemerintah Nomor 23 Tahun 2018 Berpengaruh Positif Dan Signifikan Terhadap Tingkat Kepatuhan Wajib Pajak
Pengaruh Likuiditas dan Profitabilitas Terhadap Harga Saham Melalui Nilai Perusahaan Sebagai Variabel Intervenng pada Perusahaan Sektor Barang dan Konsumsi di Bursa Efek Indonesia Tahun 2016-2020
Get PDFThis research aims to prove and analyze the influence of liquidity and profitability on share prices through company value as an intervening variable in consumption sector companies on the Indonesia Stock Exchange. In this research, the companies used were companies in the goods and consumption sector which were selected using a purposive sampling method. The data used was from 2016 to 2020. The data processing was carried out using the help of the Eviews program. In this research, indirect influence testing with intervening variables was carried out using the Sobel Test method. Based on the results of testing the hypothesis, it was found that company liquidity had no significant effect on the share prices of companies in the goods and consumption sector on the Indonesia Stock Exchange. In testing the second hypothesis, it was found that company profitability had a significant effect on the share prices of companies in the goods and consumption sector on the Indonesia Stock Exchange. testing the third hypothesis, it was found that company value had a significant effect on the share prices of companies in the goods and consumption sector on the Indonesian Stock Exchange
Pengaruh Keputusan Pendanaan dan Kepemilikan Manajerial Terhadap Nilai Perusahaan Pada Sub Sektor Property Dan Real Estate Yang Terdaftar Di Bursa Efek Indonesia (BEI) Periode 2017-2019
Get PDFPenelitian ini bertujuan untuk menguji pengaruh keputusan pendanaan yang terdaftar di Bursa Efek Indonesia periode 2017-2019. Populasi pada penelitian ini adalah perusahaan sektor Property dan Real estate dengan jumlah populasi sebanyak 51perusahaan. Teknik pengumpulan sampel menggunkan teknik purposive sampling,sebanyak 13 sampel perusahaan yang diteliti dan metode analisis pada penelitian menggunakan analisis deskriptif, regresi linear berganda dan koefesien determinasi yang diolah menggunakan Spss 23. Hasil penelitian ini menunjukkan bahwa secara parsial kepuiusan pendanaan berpengaruh positif dan signifikan terhadap nilai perusahaan dengan nilai t hitung 3,574>t tabel 2,028 dengan nilai signifikan 0,001< 0.05, sedangkan kepemilikan manajerial tidak berpengaruh terhadap nilai perusahaan dengan nilai t hitung 1,642 < t tabel 2,028dengan nilai signifikan 0,109 > 0.05 Secara simultan, keputusan pendanaan dan kepemilikan manajerial berpengaruh terhadap nilai perusahaan dengan nilai F hitung 7,484 > Ftabel3,26 dimana nilai signifikannya 0,002<0,05. Hal ini menunjukkan bahwa keputusan pendanaan dan kepemilikan manajerial terhadap nilai perusahaan sebesar 25,4% dan sisanya dipengaruhi oleh variabel di luar penelitia