Al-Buhuts (e-Journal)
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Perusahaan Sektor Telekomunikasi Bangkrut? Analisis dan Evaluasi Model
Get PDFThis study aims to reveal whether the telecommunication sector company is bankrupt by using the Altman Z-Score, Zmijewski and Springate models and to measure which model provides a good level of accuracy in predicting bankruptcy. Using quantitative methods with a quantitative descriptive approach. The research data was taken from the financial statements of 5 companies in the telecommunications sector for the period 2013-2017. The results showed that the telecommunications sector companies have the potential to go bankrupt based on the measurement results of the Altman Z-Score, Zmijewski and Springate models. The best model used in predicting bankruptcy is the Zmijewski compared to the Altman Z-Score and Springate
Analisis Faktor-Faktor yang Mempengaruhi Pendapatan Driver Go-Ride pada Masa Pandemi Covid-19 di Gorontalo
Get PDFOnline transportation is a means of transportation based on a particular application, where consumers order transportation through the application system on a smartphone which makes it very easy for users. This study aims to examine and analyze the effect of incentives on Go-Ride drivers, the effect of input from service transactions on Go-Ride drivers and to see the effect of flextime on drivers on Go-Ride in Gorontalo. The research method used is quantitative research methods. The research subjects in this study were Go-Ride drivers who were active in Gorontalo. The sample in this study was determined based on incidental sampling. The data analysis technique used by researchers is multiple regression analysis with partial hypothesis testing, namely the t test and the coefficient of determination (Adjusted R Square). The results showed that incentives have a positive effect on driver\u27s income on Go-Ride in Gorontalo, the number of service transactions that affect driver\u27s income on Go-Ride in Gorontalo and Flextime have a positive effect on drivers on Go-Ride in Gorontalo. The acquisition of a determinant value (Adjusted R Square) of 65.3% for Go-Ride drivers in Gorontalo. While the rest amounted to 34.7%. By other variables not included in this stud
PENGARUH PRODUK DOMESTIK REGIONAL BRUTO, TINGKAT HUNIAN HOTEL, DAN JUMLAH WISATAWAN TERHADAP PENDAPATAN ASLI DAERAH DI KOTA BATU
Get PDFThis study aims to determine the effect of Gross Regional Domestic Product, Hotel Occupancy Rate, and Number of Tourists on Regional Original Income in Batu City. The data used is time series data from 2009 to 2020. Based on the results of data analysis, it is concluded that the variables simultaneously Gross Regional Domestic Product, Hotel Occupancy Rate, and Number of Tourists have a significant and positive effect on Regional Original Income in Batu City. Partially, Gross Regional Domestic Product has a positive effect on Batu City\u27s Original Revenue. While the Hotel Occupancy Rate, and the Number of Tourists have no significant effect on Regional Original Income in Batu City.
Keywords: Local Revenue, Gross Regional Domestic Product, Hotel Occupancy Rate, Number of TouristsPenelitian bertujuan unutuk mengetahui pengaruh Produk Domestik Regional Bruto, Tingkat Hunian Hotel, dan Jumlah Wisatawan terhadap Pendapatan Asli Daerah di Kota Batu. Data yang digunakan adalah data runtun waktu dari tahun 2009 sampai 2020, dan merupakan data sekunder yang menggunakan analisis regresi linier berganda dengan bantuan SPSS 13.0. Berdasarkan hasil analisis data, disimpulkan bahwa secara simultan variabel Produk Domestik Regional Bruto (X1), Tingkat Hunian Hotel (X2), dan Jumlah Wisatawan (X3) berpengaruh signifikan dan positif terhadap Pendapatan Asli Daerah di Kota Batu (Y). Secara parsial Produksi Udang Domestik (X1) berpengaruh positif terhadap Pendapatan Asli Daerah Kota Batu (Y). Sedangkan Tingkat Hunian Hotel (X2), dan Jumlah Wisatawan (X3) tidak berpengaruh signifikan terhadap Pendapatan Asli Daerah di Kota Batu (Y).
Kata kunci: Pendapatan Asli Daerah, Produk Domestik Regional Bruto, Tingkat Hunian Hotel, Jumlah Wisatawan
 
Impacts Of Covid 19 Pandemic on Tourism and Hotel Employee Performance in Bandar Lampung
Get PDFThis paper aims to empirically ascertain the effect of COVID-19 pandemic on a tourism firm’s employee performance in Bandar Lampung. The purpose of this study is to obtain empirical evidence about the effect of the COVID-19 pandemic on the performance of tourism company employees in Bandar Lampung. This study achieved the objective by sourcing data via a questionnaire which was administered online to tourism company employee in Bandar Lampung. The study employed the Linear Regression to test the hypotheses stated in the study. In this study, the researcher studied the effects of the COVID-19 pandemic toward the tourism company employee performance in Bandar Lampung. Coronavirus (COVID-19) Pandemic negatively impacts the employee performance of the temporary closed down tourism businesses in Bandar Lampung
Faktor-Faktor yang Mempengaruhi Tingkat Kemiskinan di Mojokerto
Get PDFThis study aims to determine how much influence the minimum wage, unemployment, and education have on poverty in Mojokerto. The data used in this study are scaled data for 10 years (time series) from 2010-2019, this data is taken from the Central Statistics Agency (BPS). To determine the magnitude of the influence of an independent variable on the dependent variable, this study uses a multiple linear regression model using the SPSS software application. The results of this study simultaneously Minimum Wage, Unemployment, and Education affect the Poverty Level in Mojokerto City. While individually it is the Minimum Wage variable that affects the Poverty Level in Mojokerto City. This happens, because basically, poverty is the impact of development that is less focused on social aspects. Poverty, unemployment, education, minimum wagesPenelitian ini bertujuan untuk mengetahui seberapa pengaruhnya upah minimum, pengangguran dan pendidikan terhadap kemiskinan di Mojokerto. Data yang digunakan dalam penelitian ini adalah data berskala selama 10 tahun (timeseries) dari tahun 2010-2019, data ini diambil dari Badan Pusat Statistik (BPS). Untuk mengetahui besarnya pengaruh dari suatu variabel bebas terhadap variabel terikat maka penelitian ini menggunakan model regresi linear berganda dengan menggunakan aplikasi software SPSS. Hasil dari penelitian ini secara serempak Upah Minimum, Pengangguran dan Pendidikan berpengaruh terhadap Tingkat Kemiskinan di Kota Mojokerto. Sedangkan secara individual variabel Upah Minimum lah yang berpengaruh terhadap Tingkat Kemiskinan di Kota Mojokerto. Hal tersebut terjadi, karena pada dasarnya kemiskinan merupakan dampak dari pembangunan yang kurang terfokuskan pada aspek sosial
Sistem Informasi Akuntansi Penjualan Spare Part pada PT. Hadji Kalla Cabang Urip Sumoharjo Makassar
Get PDFThis research was conducted at PT Hadji Kalla Branch Information Sumiharjo Makassar with the aim to determine the accounting information system sales of spare parts PT Hadji Kalla Branch Information Sumiharjo Makassar. This type of research is descriptive qualitative, the authors describe the results of observations and interviews and analyzing the data obtained in the field. After analysis and discussion, the authors obtained the conclusion that the information system of accounting of sales of spare parts has been applied in accordance with the theory so as to produce information that is reliable enough, such as the existence of conformity between the task and the responsibility of each part, functioning optimally each function is related, the availability of the documents required, the conformity of the accounting records used, as well as the suitability of procedures that make up the system
Faktor-Faktor Yang Memperngaruhi Etika Pada Mahasiswa Akuntansi Syariah
Get PDFABSTRACT
This research is a study that discusses the intelligence of Islamic accounting students who will later be able to cultivate the accounting profession which is closely related to professional ethics. This study aims to analyze intellectual intelligence, emotional intelligence, spiritual intelligence and social intelligence in Islamic accounting students on professional ethics if they become an accountant. The data obtained in the study using a questionnaire distributed to respondents. The sample in this study were 98 students of Islamic accounting at FEBI IAIN Pekalongan. The sampling method used was purposive sampling and the data were analyzed using SPSS 20. The results of the analysis show that the factors that influence ethics in Islamic accounting students are intellectual intelligence, emotional intelligence, spiritual intelligence and social intelligence. Partially only emotional intelligence has a positive and significant effect on ethics in sharia accounting students. This study provides input that improving the quality of students with improved emotional intelligence can provide good professional ethical quality.ABSTRACT
This research is a study that discusses the intelligence of Islamic accounting students who will later be able to cultivate the accounting profession which is closely related to professional ethics. This study aims to analyze intellectual intelligence, emotional intelligence, spiritual intelligence and social intelligence in Islamic accounting students on professional ethics if they become an accountant. The data obtained in the study using a questionnaire distributed to respondents. The sample in this study were 98 students of Islamic accounting at FEBI IAIN Pekalongan. The sampling method used was purposive sampling and the data were analyzed using SPSS 20. The results of the analysis show that the factors that influence ethics in Islamic accounting students are intellectual intelligence, emotional intelligence, spiritual intelligence and social intelligence. Partially only emotional intelligence has a positive and significant effect on ethics in sharia accounting students. This study provides input that improving the quality of students with improved emotional intelligence can provide good professional ethical quality
Penerapan Akuntansi Manajemen Lingkungan Pada Rumah Makan Studi Kasus di Kota Gorontalo
Get PDFThe existence of environmental management accounting in the organization aims to provide information on financial and non-financial aspects of the company\u27s environmental performance. This study aims to determine the understanding of restaurant actors who have the mandatory status of implementing Environmental Management Efforts and Environmental Monitoring Efforts) on a regular basis. The research method used is a qualitative method (post positivism) which is expected to be able to express answers to a field phenomenon inductively. Data were collected based on triangulation with data analysis using the concept of Miles and Huberman (1994). The results of this study indicate that restaurant business actors\u27 understanding of environmental management accounting information has an impact on financial reporting, especially environmental costs
Pengaruh Pengaruh kesadaran halal dan sertifikat halal terhadap minat beli produk kentucky fried chicken (KFC)
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Halal awareness and halal certification have an important role to prevent consumers from fraudulent forms of a product. This has an impact on consumer buying interest in a product. This study aims to analyze the effect of halal awareness and halal certificates on the interest of KFC consumers in the city of Banda Aceh. Data were collected from 100 questionnaires distributed by KFC consumers in the city of Banda Aceh using purposive sampling technique. Based on data analysis using partial regression and linear regression, the results show that halal awareness has a positive and significant effect on buying interest, while halal certificates have a positive and significant effect on buying interest. So, halal awareness and halal certificate simultaneously have a positive and significant effect on buying interest. Food producers are expected to pay more attention to the halalness of the products they sell, because they can increase consumer buying interest.Kesadaran halal dan sertifikasi halal mempunyai peran penting untuk menghindari konsumen dari bentuk-bentuk penipuan pada suatu produk. Hal ini berdampak pada minat beli konsumen pada suatu produk. Penelitian ini bertujuan untuk menganalisis pengaruh kesadaran halal dan sertifikat halal terhadap minat pada konsumen KFC di Kota Banda Aceh. Data dikumpulkan dari 100 kuesoner yang disebarkan pada konsumen KFC di Kota Banda Aceh dengan teknik purposive sampling. Berdasarkan analisis data menggunakan regresi secara parsial dan regresi linear didapatkan hasil yang menggambarkan bahwa kesadaran halal berpengaruh positif dan signifikan terhadap minat beli, sedangkan sertifikat halal berpengaruh positif dan signifikan terhadap minat beli. Jadi, kesadaran halal dan sertifikat halal secara simultan berpengaruh positif dan signifikan terhadap minat beli. Produsen makanan diharapkan lebih memperhatikan kehalalan produk yang dijual, karena dapat menambah minat beli konsumen.
 
Competitiveness and Performance Analysis of Indonesian Crude Palm Oil (CPO) Exports Against Malaysia in International Trade: A Case on European Markets (Netherlands and Spain)
Get PDFCompetition and competitiveness between Indonesia and Malaysia is always interesting to study, especially in the economic field. This study aimed to analyze and find out the difference competitiveness and performance of Indonesian Crude Palm Oil (CPO) against Malaysia in the Netherlands and Spain. This study used quantitative method. The data were gathered from the total export value and the export value of CPO from 2010-2019 which were obtained from the International Trade Statistics (ITC) with the HS code 151110. The analysis technique used the Revealed Comparative Advantage (RCA) method, Constant Market share (CMS) and using the Man-Whitney statistical test. The results showed that the average RCA value for Indonesia shows a higher value than Malaysia (47,005> 37,152), while in Spain, the average RCA index value for Indonesia is below Malaysia (68,291 <91,1458). The effect of standard growth and commodity effects on Indonesia\u27s CPO export performance is lower than Malaysia. On the market distribution effect and the competitiveness effect in the Netherlands, Indonesia is still lower than Malaysia. while in Spain, Indonesia is higher than Malaysia. The Man-Whitney test results show that it fails to reject H0, which means that there is no significant difference between the competitiveness and performance of Indonesian CPO against Malaysia in the Netherlands and Spain