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Determinan Green Accounting terhadap Sustainable Development pada Perusahaan Pertambangan yang Terdaftar di BEI
Get PDFThis study examines the effect of green accounting as measured by environmental performance, environmental costs, and environmental disclosures on sustainable development in mining companies listed on the Indonesia Stock Exchange in 2017-2021. Determination of the sample was carried out by purposive sampling in order to obtain 15 companies. The type of data used in this study is secondary data obtained from the annual reports of mining companies listed on the Indonesia Stock Exchange for 2017-2021. The tests conducted in this study show that green accounting variables, as measured by environmental performance, do not affect sustainable development in mining companies. This is because several mining companies did not optimally implement the environmental performance of mining companies in 2017-2021, and several mining companies still need to appreciate environmental awareness. Environmental costs do not affect sustainable development in mining companies. This occurs because the environmental costs incurred by mining companies are still low and not in line with the environmental damage caused. Meanwhile, the green accounting variable, measured by environmental disclosure, significantly affects sustainable development in mining companies. This happens because mining companies have made environmental disclosures in their annual reports.This study examines the effect of green accounting as measured by environmental performance, environmental costs, and environmental disclosures on sustainable development in mining companies listed on the Indonesia Stock Exchange in 2017-2021. Determination of the sample was carried out by purposive sampling in order to obtain 15 companies. The type of data used in this study is secondary data obtained from the annual reports of mining companies listed on the Indonesia Stock Exchange for 2017-2021. The tests conducted in this study show that green accounting variables, as measured by environmental performance, do not affect sustainable development in mining companies. This is because several mining companies did not optimally implement the environmental performance of mining companies in 2017-2021, and several mining companies still need to appreciate environmental awareness. Environmental costs do not affect sustainable development in mining companies. This occurs because the environmental costs incurred by mining companies are still low and not in line with the environmental damage caused. Meanwhile, the green accounting variable, measured by environmental disclosure, significantly affects sustainable development in mining companies. This happens because mining companies have made environmental disclosures in their annual reports
Analisis Kinerja Keuangan dengan Rasio Liquiditas, Solvabilitas, Aktivitas dan Profitabilitas PT.XYZ
Get PDFThis study aims to analyze the financial performance of PT. XYZ. performance is based on the ratio of liquidity, solvency, profitability, activity. The research method used is quantitative descriptive analysis. Data analysis techniques using financial ratio analysis. The results of this study indicate that: (1) in terms of the liquidity ratio, it indicates that the company is not liquid because it is below the industry average. (2) in terms of the Solvency ratio, it shows that the company is not solvable because the total assets owned by the company are unable to cover debts to outsiders and when measured using the ratio of debt to equity shows that the company is solvable because the capital owned by the company is able to cover the company\u27s debts. (3) the activity ratio, measured using the debt turnover ratio shows that the company is not doing well, while the stock turnover of the company\u27s condition shows good. (4) profitability ratios, the condition of the company is not good.
This study aims to analyze and find out how the financial performance of PT.XYZ is based on the ratio of liquidity, solvency, profitability, activity. The research method used is quantitative descriptive analysis. The data analysis technique uses financial ratio analysis. The results of this study indicate that: (1) in terms of the liquidity ratio, measured using the current ratio in 2017 and 2018 it was 0.41 and in 2019 it was 0.35, the quick ratio in 2017 was 0.40, in 2018 it was 0. .41, and in 2019 0.35, cash ratio in 2017 and 2918 by 10%, and in 2019 by 3%, cash turnover ratio in 2017, 2018, 2019 by 2 times, inventory to networking capital in 2017, 2018, 2019 at 0%. So the state of PT.XYZ shows that the company is not liquid because it is below the industry average. (2) in terms of the Solvency ratio, measured using the debt to assets ratio in 2017 of 69%, in 2018 of 68%, and in 2019 of 0.74%. shows that the company is not solvable because the total assets owned by the company are unable to cover debts to outside parties and when measured using the debt to capital ratio in 2017 it was 221%, in 2018 it was 216%, and in 2019 it was 284. shows that the company is solvable because the capital owned by the company is able to cover the company\u27s debts. (3) activity ratio, measured using debt turnover ratio in 2017 of 6 times, in 2018 of 10 times, and in 2019 of 9 times, working capital turnover in 2017 of 1.50 times, in 2018 of 2.22 times, and in 2019 of 2.19 times, the total asset turnover in 2017 was 0.47 times, in 2018 it was 0.70 times, and in 2019 it was 0.57 times indicating that the company is not doing well, while inventory turnover in in 2017 of 394 times, in 2018 of 847 times, and in 2019 of 1,303 times the company\u27s condition showed good. (4) profitability ratio, measured using profit margin on sales in 2017 of 26%, in 2018 of 23%, and in 2019 of 24%, return on investment in 2017 and 2018 of 2%, in 2019 of 3% , the return on equity in 2017 was 5%, in 2018 it was 7%, and in 2019 it was 10%, the company\u27s condition is quite good
Analisis Determinan Penggunaan Informasi Akuntansi pada UMKM Kabupaten Deli Serdang
No full textThe purpose of this study was to analyze and determine the influence of the determinants of the use of accounting information on SMEs in Deli Serdang Regency. This research is a quantitative research with a causal associative approach. The research studied is the scale of the business, the age of the company, accounting training and the use of accounting information. The population in this study are MSME businesses in the culinary field that are registered at the small and medium business cooperative office in the district. Deli Serdang in Kec. Tanjung Morawa and STM Hilir with a total population of 255 MSMEs. The sampling technique used non-probability sampling with purposive sampling of 68 samples. Data were analyzed using multiple regression analysis. The results of this study indicate that business scale, business age and accounting training have a positive and significant effect on the use of accounting information. Simultaneous test results show that business scale, business age and accounting training simultaneously affect the use of accounting information.The purpose of this study was to analyze and determine the influence of the determinants of the use of accounting information on SMEs in Deli Serdang Regency. This research is a quantitative research with a causal associative approach. The research studied is the scale of the business, the age of the company, accounting training and the use of accounting information. The population in this study are MSME businesses in the culinary field that are registered at the small and medium business cooperative office in the district. Deli Serdang in Kec. Tanjung Morawa and STM Hilir with a total population of 255 MSMEs. The sampling technique used non-probability sampling with purposive sampling of 68 samples. Data were analyzed using multiple regression analysis. The results of this study indicate that business scale, business age and accounting training have a positive and significant effect on the use of accounting information. Simultaneous test results show that business scale, business age and accounting training simultaneously affect the use of accounting information
The Determinan Niat Crowdfunders Dalam Menggunakan Model Wakaf Crowdfunding: Integrasi 3 Model dengan Kepercayaan Sebagai Mediasi
No full textThe potential of waqf is huge in Indonesia, but it has yet to be optimized. One of the developing waqf models is cash waqf. With the development of technology, it can be an opportunity to maximize the collection of cash waqf funds in Indonesia. This research aims to provide knowledge for waqf institutions to adopt financial technology in developing cash waqf as productive and social waqf. The research assesses the Technology Acceptance Model (TAM 3), Theory of Planned Behavior (TPB), Unified Theory of Acceptence and Use of Technology (UTAUT 2), Perceived Trust (PT) as a mediating variable in seeing the behavior of the muwakif. This study uses a structural equation modeling (SEM) analysis model to test the hypothesis. Based on puroisve sampling, distributing questionnaires through online surveys using google form from various regions. The respondents collected from this study were 126 from the questionnaires that had been given. The results showed that TAM3, TPB and UTAUT2 had no effect on crowdfunders\u27 behavioral intentions. PT has a significant positive effect on behavioral intentions. UTAUT2 has an effect on behavioral intention mediated by PT. The results of this study provide advice to the waqf authority to increase waqf collection by integrating fintech and promoting to the entire community.Potensi wakaf sangat besar di Indonesia, namun belum dapat teroptimalkan. Perkembangan model wakaf sangat berbagai macam salah satunya adalah wakaf uang. Dengan perkembangan teknologi dapat menjadi peluang memaksimalkan pengumpulan dana wakaf tunai di Indonesia. Penelitian ini bertujuan untuk memberikan pengetahuan bagi lembaga wakaf untuk mengadopsi teknologi keuangan dalam mengembangkan wakaf uang sebagai wakaf produktif dan sosial. Penelitian melakukan penilaian terhadap Technology Acceptance Model (TAM 3), Theory of Planned Behavior (TPB), Unified Theory of Acceptence and Use of Technology (UTAUT 2), Perceived Trust (PT) sebagai variable mediasi dalam melihat perilaku dari muwakif. Penelitian ini menggunakan model analisis persamaan structural structural (Structural Equation Modeling/SEM) untuk menguji hipotesis. Berdasarkan purposive sampling, penyebaran kuesioner melalui survei online menggunakan google form dari berbagai daerah. Responden yang terkumpul dari penelitian ini sebanyak 126 dari kuesioner yang telah diberikan. Hasil penelitian menunjukkan bahwa TAM3, TPB dan UTAUT2 tidak berpengaruh terhadap niat perilaku crowdfunders. PT berpengaruh positif signifikan terhadap niat perilaku. UTAUT2 berpengaruh terhadap niat perilaku yang dimediasi oleh PT. Hasil penelitian ini memberikan saran kepada otoritas wakaf untuk meningkatkan penghimpunan wakaf dengan menintegrasikan fintech dan mempromosikan kepada seluruh masyarkat
PEMBERDAYAAN POTENSI MASYARAKAT PENERIMA BANTUAN ZAKAT PRODUKTIF DALAM UPAYA OPTIMALISASI PENDAPATAN USAHA DI KOTA GORONTALO
Get PDFThe aim of this research is to describe the potential of productive zakat recipient communities in their efforts to develop their businesses; designing an effective empowerment model for productive zakat recipients; and redesigning effective efforts to optimize business revenues through training models. The methods used are observation, interviews, FGD, and empowerment. The research results show that productive zakat recipients have enormous potential to develop their businesses. The potential empowerment model for productive zakat recipients is grouped into two stages. (1) providing business capital in the form of goods worth Rp. 3,000,000 (three million rupiahs). (2) providing additional business capital in the form of goods worth Rp. 2,000,000 (two million rupiahs), in this second stage it will be given to people (mustahik) whose businesses are experiencing growth, while businesses that are not experiencing development will not receive the second stage of capital assistance. (3) Urgent empowerment efforts to optimize the income of businesses receiving productive zakat assistance are to carry out coaching and training patterns, as well as ongoing mentoringTujuan riset ini adalahmenganalisis dan menggambarkan potensi-potensi yang dimiliki masyarakat penerima bantuan zakat produktif dalam upaya pengembangan usaha yang dimilikinya; menganalisis dan merancang model pemberdayaan yang efektif bagi penerima zakat produktif di Kota Gorontalo; Menganalisis dan merancang ulang upaya-upaya efektif untuk mengoptimalkan pendapatan usaha-usaha Mustahik di Kota Gorontalo melaui model-model pelatihan.Beberapa metode dan penggalian data yang digunakan untuk menghimpun data yang dibutuhkan dalam penelitian yaitu: (1) Observasi dan wawancara dimaksudkan untuk mendapatkan informasi awal yang terkait dengan tema-tema penelitian yang akan dikaji. (2) Melakukan FGD terfokus dimaksudkan untuk lebih mendalami beberapa isu dan data yang tidak terjaring dalam wawancara mendalam. (3) melakukan pelatihan sebagai tindak lanjut dari FGD dimana pada kegiatan FGD itu terungkap tentang kelemahan para mustahik, dengan pelatihan tersebut pengetahuan dan keterampilan para Mustahik akan bertambah. Hasil penelitian menujukkan bahwa pertama, potensi penerima bantuan zakat produktif (Mustahik) sangat potensial karena dari sisi umur masih tergolong produktif dan rata-rata sudah memiliki usaha sebelumnya. Kedua, model pemberdayaan potensi penerima bantuan zakat produktif di Kota Gorontalo awal dua tahap, yaitu: (1) mempersembahkan modal usaha dalam bentuk barang senilai Rp. 3.000.000 (tiga juta rupiah); (2) mempersembahkan tambahan modal usaha dalam bentuk barang senilai Rp. 2.000.000 (dua juta rupiah), pada tahap kedua ini akan diberikan kepada para mustahik yang berusaha mengalami peningkatan, sementara usaha yang tidak mengalami perkembangan tidak mendapatkan bantuan modal tahap kedua. Ketiga, upaya pemberdayaan yang dilakukan untuk mengoptimalkan pendapatan usaha penerima bantuan zakat produktif di Kota Gorontalo adalah hanya menyediakan modal bagi para Mustahik yang sudah memiliki usaha, baik kios maupun warung (rumah makan).
 
ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI MINAT PEMANFAATAN SISTEM INFORMASI AKUNTANSI PADA PT. KARYA SEMANGAT MANDIRI (KSM)
Get PDFThis study aims to determine the Analysis of Factors Influencing Interest in Utilizing Accounting Information Systems at PT. Karya Mandiri Spirit (KSM) In this study, the authors used a descriptive and quantitative research approach with the type of associative research, because there are variables to be examined and the relationship is intended to present an overview of the relationships between the variables studied. The population in this study are all employees at PT. Mandiri Spirit Works (KSM), totaling 33 people (Appendix 2). The sample used in this study was taken using the saturated sampling method, namely sampling where all members or elements of the population are used as opportunities. So the samples taken at PT. Karya Mandiri Spirit (KSM), which consists of 33 respondents. This research was conducted at PT. Karya Mandiri Spirit (KSM) which is located at Jl. Karang Sari, Sukasari, Kec. Pegajahan, Serdang Bedagai Regency, North Sumatra, 20986. Data collection techniques used to obtain data or information, Observation, Documentation, Questionnaire Based on the research results table it can be seen that the Fcount value is 61,661 with a Ftable value of 2.66 where the Fcount value is greater than Ftable, namely 61,661. besides that it can also be seen that the value of sig. of 0.000 where the value of sig. smaller than 0.05 or 0.000 <0.05, then in this case Ho is rejected and Ha is accepted, meaning that performance expectations (X1), business expectations (X2), social factors (X3), and facilitating conditions (X4) are significant to interest in the use of accounting information systems (Y).Penelitian ini bertujuan untuk mengetahui Analisis Faktor-Faktor Yang Mempengaruhi Minat Pemanfaatan Sistem Informasi Akuntansi Pada PT. Karya Semangat Mandiri (KSM) Dalam penelitian ini, penulis menggunakan metode pendekatan penelitian deskriptif dan kuantitatif dengan jenis penelitian asosiatif, karena adanya variabel- variabel yang akan ditelaah hubungannya serta tujuannya untuk menyajikan gambaran mengenai hubungan antara variabel-variabel yang diteliti. Populasi dalam penelitian ini adalah seluruh karyawan pada PT. Karya Semangat Mandiri (KSM) yang berjumlah 33 orang (Lampiran 2). Sampel yang digunakan dalam penelitian ini diambil dengan metode sampling jenuh yakni pengambilan sampel dimana seluruh anggota atau elemen populasi dijadikan peluang. Maka sampel yang diambil pada PT. Karya Semangat Mandiri (KSM) yaitu berjumlah 33 responden.. Penelitian ini dilakukan di PT. Karya Semangat Mandiri (KSM) yang beralamat di Jl. Karang Sari, Sukasari, Kec. Pegajahan, Kabupaten Serdang Bedagai, Sumatera Utara, 20986. Teknik pengumpulan data yang digunakan untuk memperoleh data atau informasi, Observasi, Dokumentasi, Kuesioner Berdasarkan tabel hasil penelitian dapat dilihat bahwa nilai Fhitung sebesar 61.661 dengan nilai Ftabel 2.66 dimana nilai Fhitung lebih besar dari Ftabel yaitu 61.661. selain itu juga dapat dilihat bahwa nilai sig. sebesar 0.000 dimana nilai sig. lebih kecil dari 0,05 atau 0.000 < 0,05, maka dalam hal ini Ho ditolak dan Ha diterima, artinya ekspetasi kinerja (X1), ekspektasi usaha (X2), faktor sosial (X3), dan kondisi yang memfasilitasi (X4) signifikan terhadap Minat Pemanfaatan Sistem Informasi Akuntansi (Y)
ANALISIS SISTEM INFORMASI PENERIMAAN DANPENGELUARAN KAS UNTUK MENINGKATKAN PENGENDALIAN INTERNAL PADA PT. SOCFIN INDONESIA KEBUN MATAPAO KECAMATAN TELUK MENGKUDU KABUPATEN SERDANG BEDAGAI
No full textThe accounting information system is one of the means for management in carrying out internal controls related to cash receipts and disbursements so that the implementation can run according to the plans and objectives that have been set. The purpose of this study was to determine the internal control of cash and accounting information systems used in controlling the company\u27s cash. The method used in this study is a qualitative description method. The results of this study indicate that the information system of PT. Socfin Indonesia Kebun Mata Pao for receipts and disbursements of cash already meets the elements of internal control.Sistem informasi akuntansi merupakan salah satu sarana untuk manajemen dalam melakukan pengendalian intern yang berkaitan dengan penerimaan dan pengeluaran kas agar pelaksanaannya dapat berjalan sesuai dengan rencana dan tujuan yang telah ditetapkan. Tujuan penelitian ini adalah untuk mengetahui pengendalian intern kas dan sistem informasi akuntansi yang digunakan dalam pengendalian kas perusahaan. Metode yang digunakan dalam penelitian ini yaitu metode deskripsi kualitatif. Hasil penelitian ini menunjukkan bahwa sistem infomarsi PT.Socfin Indonesia Kebun Mata Pao atas penerimaan dan pengeluaran kas sudah memenuhi unsur-unsur pada pengendalian intern
Profit Leveling Actions in Banking in terms of Profitability, Company Size and Capital Structure
Get PDF This study aims to examine the effect of profitability, company size and capital structure on profit leveling practices in the banking sector listed on the Indonesia Stock Exchange for the 2020-2022 period. The type of research used is associative quantitative research. The population in this study is banking companies listed on the Indonesia Stock Exchange during 2020-2022, which is 47 companies. The sampling technique in this study is using purposive sampling techniques, so that the number of samples in this study is 84 sample data on financial statements of banking companies for the 2020-2022 research period. The data analysis method uses Logistic Regression analysis (logistic regression). The results of the study found that profitability has a positive and significant effect on profit smoothing in banking companies listed on the Indonesia Stock Exchange, Company size has no influence on profit smoothing in banking companies listed on the Indonesia Stock Exchange, Capital structure does not have a significant effect on profit smoothing in banking companies listed on the Indonesia Stock Exchange
Analisis Determinan Kebijakan Dividen pada Perusahaan Food And Drink yang Terdaftar di Bursa Efek Indonesia
Get PDFThis research aims to determine the influence of return on assets (ROA), current ratio (CR), company size, and leverage on dividend policy in food and drink companies listed on the Indonesia Stock Exchange in 2019-2022. The type of research in this research is quantitative. The population of this research is food and drink companies listed on the Indonesia Stock Exchange in 2019-2022, namely 60 companies. The sampling method uses a purposive sampling technique based on criteria, the number of samples used is 36 companies. The data analysis method uses multiple linear regression. Firstly, for Return On Assets (ROA), the tcount value is 2,210 > ttable (1.6955) (n-k=36-5=31), so there is a significant influence on the growth of Dividend Policy, secondly, for the Current Ratio, the tcount value is 1,587 < ttable (1.6955) ( n-k=36-5=31), then there is no significant influence on the growth of Dividend Policy. Third, on Leverage, the t-count value is 1.776 > ttable (1.6955) (n-k=36-5=31), so it has a significant influence on the growth of Dividend Policy, fourth. for Company Size, the tcount value is 1.869 > ttable (1.6955) (n-k=36-5=31), so there is a significant influence on the growth of Dividend Policy, and finally the influence of each variable simultaneously can be seen that the Fcount value (2.721) > Ftable (2.68) with a significance level of 0.002 < 0.05. So this shows that H4 is accepted as Return On Assets, Current Ratio, Leverage and Company Size, have a significant effect on Dividend Polic
Dampak Sosialisasi Perpajakan, Tarif Pajak dan Pemahaman Perpajakan terhadap Kepatuhan Wajib Pajak
Get PDFThis research aims to test and analyze the influence of tax socialization, tax rates and understanding of taxation simultaneously or partially on the compliance of SME taxpayers registered at the Makassar City Cooperatives and SMEs Office. This type of research is explanatory research with a quantitative approach method. The sample used was 80 SME respondents who were registered with the Makassar City Cooperatives and SMEs Department. Data sources consist of primary data and secondary data with data collection methods, namely distributing questionnaires to respondents and recording documentation. The data analysis techniques used are descriptive statistical analysis, inferential statistical analysis, and multiple linear regression analysis. The results of this research state that Tax Socialization, Tax Rates and Tax Understanding have a significant effect on taxpayer compliance.This research aims to test and analyze the influence of tax socialization, tax rates and understanding of taxation simultaneously or partially on the compliance of SME taxpayers registered at the Makassar City Cooperatives and SMEs Office. This type of research is explanatory research with a quantitative approach method. The sample used was 80 SME respondents who were registered with the Makassar City Cooperatives and SMEs Department. Data sources consist of primary data and secondary data with data collection methods, namely distributing questionnaires to respondents and recording documentation. The data analysis techniques used are descriptive statistical analysis, inferential statistical analysis, and multiple linear regression analysis. The results of this research state that Tax Socialization, Tax Rates and Tax Understanding have a significant effect on taxpayer compliance