17 research outputs found
Pengaruh Profitabilitas, Leverage, dan Likuiditas terhadap Agresivitas Pajak dengan Komisaris Independen sebagai variabel Moderating pada Perusahaan Manufaktur di BEI tahun 2016-2020
No full textTaxes are the largest source of state revenue. The government is trying to increase tax revenue every year to meet state spending. In the company's prespectives, taxes are considered a burden. This of course requires companies to carry out tax aggressiveness,such as doing many ways in order to minimize tax payments. Literature study shows that there are many factors that influence tax aggressiveness. This research had the aim of analyzing the effect of profitability (ROA), Leverage, and Liquidity (CR) on tax aggressiveness. The researcher uses the independent commissioner variable as a moderator, the population is a manufacturing company in the consumer goods sector listed on the Indonesia Stock Exchange. The sample was selected using a purposive sampling method. Based on the conditions that have been determined by the author. There are 26 samples of consumer goods sub-sector manufacturing companies listed on the Indonesia Stock Exchange 2016 – 2020. The results of data processing concluded that partially significant ROA has an effect on tax aggressiveness, partially Leverage has no significant effect on tax aggressiveness, while CR partially has an insignificant and insignificant effect on tax aggressiveness. Independent Commissioner weakens the influence of Leverage on tax aggressiveness. Independent Commissioner strengthens the influence of ROA and CR on tax aggressivenes
Pengaruh Tekanan Anggaran Waktu Dan Pemahaman Standar Audit Terhadap Audit Judgment Pada Kantor Akuntan Publik Jakarta Selatan
No full textAuditing holds significant importance within both business and finance, aiming to deliver an impartial assessment regarding the accuracy of an organization's financial reports. As the call for greater transparency and responsibility increases, the function of auditors becomes essential. A key element that impacts the quality of audits is the auditor's judgment, specifically their capability to make suitable and unbiased choices throughout the auditing process. During audits, auditors frequently encounter a variety of obstacles that can influence their judgment. One major obstacle is the pressure of time constraints. Similarly important is the comprehension of auditing standards. Auditors who deeply understand these standards are more inclined to correctly and suitably implement auditing principles. This study was undertaken to explore how time budget pressure and comprehension of auditing standards affect audit judgment at a public accounting firm in South Jakarta. It is classified as quantitative research. The study sample comprised 70 individuals chosen through purposive sampling. Data were analyzed using multiple regression techniques, with hypothesis testing performed via F-tests and t-tests. The findings from the F-test indicate that the research variables are appropriate for the model (Sig. = 0. 000). Results from t-tests confirm that both time budget pressure and understanding of audit standards have a significant impact on audit judgment at the South Jakarta Public Accounting Firm (Sig. = 0. 000). The overall combined effect of time budget pressure and understanding auditing standards on audit judgment measures at 62. 2%.Auditing holds significant importance within both business and finance, aiming to deliver an impartial assessment regarding the accuracy of an organization's financial reports. As the call for greater transparency and responsibility increases, the function of auditors becomes essential. A key element that impacts the quality of audits is the auditor's judgment, specifically their capability to make suitable and unbiased choices throughout the auditing process. During audits, auditors frequently encounter a variety of obstacles that can influence their judgment. One major obstacle is the pressure of time constraints. Similarly important is the comprehension of auditing standards. Auditors who deeply understand these standards are more inclined to correctly and suitably implement auditing principles. This study was undertaken to explore how time budget pressure and comprehension of auditing standards affect audit judgment at a public accounting firm in South Jakarta. It is classified as quantitative research. The study sample comprised 70 individuals chosen through purposive sampling. Data were analyzed using multiple regression techniques, with hypothesis testing performed via F-tests and t-tests. The findings from the F-test indicate that the research variables are appropriate for the model (Sig. = 0. 000). Results from t-tests confirm that both time budget pressure and understanding of audit standards have a significant impact on audit judgment at the South Jakarta Public Accounting Firm (Sig. = 0. 000). The overall combined effect of time budget pressure and understanding auditing standards on audit judgment measures at 62. 2%
FUNGSI PRAPERADILAN SEBAGAI LEMBAGA KONTROL HORIZONTAL DALAM SISTEM PERADILAN PIDANA
No full textPre jurisdiction is a new institution that function as the horizontal control toward the performance and the duty of legal upholder, in this case, the investigator and general accusatory. The case formulation has been emerged by the author in this legal writing is "whether after the presence of pre jurisdiction institution has really functions as horizontal control in the process of legal jurisdiction. In this writing, the author used normative legal research method, i.e. the literary study focused on the norms and also supported by the field research. Base on the result of this research, the pre jurisdiction institution only has authority to evaluate the validity about the pledge, caught, ending the investigation, the ending of accusation, the submission of substitution of detriment and also rehabilitation. Pre jurisdiction has no authority to conduct investigation as conduct the calling of the accused in doing criminal action. Thus, the conclusion could drawn is the pre jurisdiction institution that formerly valid in the system of the procedure of criminal less functions as the horizontal controller institution in the system of the procedure of criminal. The author hopes in future, prejurisdiction could conduct its function maximally
ANALYSIS OF TRAINING NEEDS FOR STUDENTS COLLEGE IN CIREBON CITY
No full textTraining is needed to create superior human resources. This is, of course, done by analyzing training needs. The urgency of this research is to look at the analysis of training needs for students. Training needs analysis also aims to analyze the gap (differentiation) between expected and actual competencies according to needs and developments. The fundamental difference between this research and previous research is that it focuses on training design and methods, while previous research only focuses on analyzing the training carried out. This research uses a qualitative research method with a phenomenological approach. The results of this research analysis of training needs include preparation, guidelines, references, and objectives of the training program. It is hoped that the things described above will answer the training needs of students in Cirebon. In order to become superior human resources, they can contribute significantly to the development and progress of the city of Cirebon. Of course, the author reminds us that there is a need for synergy between formal education institutions, the government, and institutions with good credibility to collaborate in organizing this training
Analisis Penerapan Strategi Business Model Canvas (BMC) Pada Komunitas Kuliner STII-OK OCE Untuk Tumbuh Dan Bangkit Lebih Kuat Di Era Digitalisasi
No full textTujuan penelitian adalah mendeskripsikan strategi pengembangan bisnis melalui pendekatanBusiness Model Canvas (BMC) agar dapat diterapkan pada UMKM Komunitas Kuliner STII-OKOCE dalam pengembangan usaha jangka panjang. Data primer diperoleh dari responden UMKMKomunitas Kuliner STII-OK OCE melalui instrumen googleform dengan skala likert 1-5menggunakan teknik purposive sampling. Strategi yang ditambahkan dalam Customer segments :pencinta makanan sehat karena perubahan perilaku konsumen akan berpengaruh terhadap penjualansuatu produk, Value Propotitions : penggunaan bahan baku yang berkualitas dan higienes,penambahan inovasi dan kreatifitas dalam proses penyajian dan desain packing. Tersedianpemesanan dalam bentuk customization. Adanya garansi jika produk yang dihasilkan rusak/cacat.Channel : pemasaran melalui media sosial dan pemasaran online via aplikasi yang tersedia. Prosespembayaran bisa menggunakan non cash untuk meminimalkan resiko kontak antara penjual danpembeli. Pemasaran berbasis Web bermanfaat agar jangkauan penjualan makin meluas dan makindikenal. Customer Relationships : pelayan terbaik buat pelanggan, promo, diskon, giveaway.Revenue Stream: penjualan online via pemesanan aplikasi gofood dan gojek, pendapatan yangdihasilkan dari proses pembayaran bertahap atau akibat adanya layanan tambahan. Key resources :adanya kerjasama dan database pelanggan yang meningkat, tenaga kerja yang kompeten danmenguasai IT. Key Activities : pengaturan serta pengawasan kegiatan produksi serta adanyapemecahan masalah dalam usahanya meliputi : pembelian bahan baku, pengolahan bahan bakumenjadi produk jadi, pengemasan produk, pelayanan dalam pengantaran. Key Partnerships :membangun hubungan baik ini terhadap pemasok bahan baku dan panitia pameran-pameran . Coststructure : pencatatan yang riil dan real time untuk semua biaya produksi
Bangkit Menuju Kemandirian Usaha Kecil Melalui Pengembangan Kreativitas dan Inovasi Guru Di SMK 1 PKP Jakarta Islamic School Jakarta
No full textDi Era Revolusi industry 4.0 yang ditandai dengan Internet Of Things (IOT), virtual reality, bigdata dan cloud computing mendorong terciptanya proses otomatisasi robotic dalam dunia industri. Para pelaku wirausaha harus mampu memanfaatkan perkembangan teknologi informasi ini untuk memacu produktifitas dan meningkatkan efisiensi usaha. Seiring berkembangnya teknologi informasi, wirausaha muda harus jeli dalam melihat dan menangkap peluang usaha yang muncul seiring di era revolusi industri 4.0. Para wirausaha juga jangan cepat berpuas diri dan tidak lagi hanya product oriented, tetapi harus market oriented. Artinya harus bisa menghasilkan apa yang dibutuhkan pasar saat ini dan akan datang. Penyuluhan bertujuan memberikan pemahaman dan pelatihan mengenai Menumbuhkan Jiwa Wirausaha yang Kreatif dan Inovatif di SMK 1 PKP Jakarta Islamic School, Ciracas Jakarta Timur pada tanggal 01 April 2021 menggunakan Aplikasi Zoom Cloud Meeting dengan mitra : guru-guru SMK 1 PKP Jakarta Islamic School Ciracas, Jakarta Timur. Luaran yang diharapkan setelah pengabdian pada masyarakat ini : (1) Guru mendapatkan ilmu mengenai hal ilmu kewirausahaan, (2) Guru mendapatkan ilmu mengenai membaca peluang suatu usaha , (3) Guru mendapatkan ilmu mengenai tips dan trik dalam memulai usaha. Kegiatan ini berjalan lancar. Keberhasilan ini terlihat dengan antusiasme peserta dalam melakukan webinar dan materi-materi yang diberikan berhasil membuat peserta termotivasi dengan adanya ide-ide yang baru yang akan diimplementasikan di kehidupan sehari-har
MODERASI BERAGAMA DALAM NOVEL "KAMBING DAN HUJAN" KARYA MAHFUD IKHWAN
No full textThis study examines the form of religious moderation in the novel Kambing dan Hujan (KH) by Mahfud Ikhwan. This type of research is qualitative, which utilizes descriptive and analytical methods. The approach used is the sociology of literature which prioritizes literary texts as the study material. The results showed that the social setting of the novel KH includes people's living habits, traditions, and religious views. Meanwhile, the author's social background includes the place of birth, residence, and profession that influenced the publication of the novel KH. The social setting of the novel depicts an extreme and fanatical society in religion. However, there is also a picture of people who view everything as normal, not excessive, moderate, and do not feel superior to other parties on the opposite side. From the author's social background, it can be seen that Mahfud Ikhwan as a writer positions himself as a neutral party. Although the novel KH has a big theme, namely about two very important differences in ideology, opinions, and worship practices between NU and Muhammadiyah, the author is able to reach the two largest Islamic organizations in Indonesia's point of view by being in the middle of the two.Keywords: Sociology of Literature, Religious Moderation, The Novel Kambing dan Hujan.
Implementasi Pengelolaan Data Keuangan Menggunakan MYOB Accounting V18 pada King’s Computer
No full textThe technology deveploment in the current era of globalization has provided many benefits in progress various aspects of human life, especially in the field of technology and communication, as evidenced by the inventions of software or devices that support work in the accounting field. For this reason, this research is about processing accounting data at King’s Computer store,which until now has not been effective and efficient in processing data at the store. King’s computer store is a store that is engaged in sales, maintenance and computer service services whose financial transaction processes are still carried out manually, namely by recording on paper or in books. Often there is loss of proof of transactions and errors in the recording process, this results in the slow process of making the required financial statements. Manual accounting data processing has more risks than a computerized system. Then this computer system application can be alternative problem solving in processing accounting data at this store. By using the MYOB (Mind Your Own Business) Accounting Plus v18 ED application the user can find out the company’s accounting information more accurately and quickly and help the company’s operational activities in data processing and providing financial reports so that it runs more effectively and efficiently and can avoid data security problems store financial data. The use of MYOB requires accuracy and discipline from the user, especially when inputting data so that the output produced is as expected. Users are also strongly advised to do a Daily Backup to avoid data loss. In addition, the author also suggests sufficient training for employees so that they will optimize work using the MYOB Accounting Plus V18 software.Perkembangan teknologi yang sangat pesat di era globalisasi saat ini telah memberikan banyak manfaat dalam kemajuan diberbagai aspek kehidupan manusia khususnya dibidang teknologi dan komunikasi, terbukti dari adanya penemuan-penemuan software atau perangkat-perangkat yang mendukung pekerjaan dibidang akuntansi. Untuk itu, penelitian ini mengenai pengolahan data akuntansi di Toko King’s Komputer yang sampai sekarang pengolahan data di toko tersebut belum efektif dan efesien. Toko King’s Komputer adalah toko yang bergerak di bidang penjualan, maintenance dan jasa servis komputer yang proses transaksi keuangannya masih dilakukan secara manual yaitu dengan pencatatan di kertas atau di buku. Seringnya terjadi kehilangan bukti transaksi dan kesalahan dalam proses pencatatan, hal itu mengakibatkan lambatnya proses pembuatan laporan keuangan yang dibutuhkan. Pengolahan data akuntansi secara manual memiliki lebih banyak resiko dibandingkan dengan sistem yang sudah terkomputerisasi. Maka aplikasi sistem komputer ini dapat menjadi alternatif pemecahan masalah dalam pengolahan data akuntansi pada toko ini. Dengan menggunakan aplikasi MYOB (Mind Your Own Business) Accounting Plus v18 ED user dapat mengetahui informasi akuntansi perusahaan lebih akurat dan cepat dan membantu kegiatan operasional perusahaan dalam pengolahan data dan penyediaan laporan keuangan sehingga berjalan lebih efektif dan efisien serta dapat terhindar dari masalah keamanan data-data keuangan toko. Penggunaan MYOB membutuhkan ketelitian dan kedisiplinan dari pengguna, terutama pada saat penginputan data agar output yang dihasilkan sesuai dengan yang diharapkan. Pengguna juga sangat disarankan melakukan Daily Backup untuk menghindari terjadinya kehilangan data. Selain itu penulis juga menyarankan pelatihan yang cukup kepada karyawan sehingga akan lebih mengoptimalkan kerja dengan penggunaan software MYOB Accounting Plus V18
UKURAN PERUSAHAAN, KINERJA KEUANGAN, KEPUTUSAN INVESTASI DAN NILAI PERUSAHAAN (Studi Kasus pada Perusahaan Properti dan Real Estate di Bursa Efek Indonesia)
No full textThis study aims to examine the effect of size, financial performance, and investment decisions. The sample used in the study was the property and real estate company's annual report in 2016-2019. In this sampling technique the author uses purposive sampling techniques, find 24 samples according to criteria. This study uses multiple regression analysis. The result showed that size have no effect on firm value while financial performance and investment decisions has a positive effect on firm value
Challenges in Teaching Literature in an EFL Context (A Case Study of Indonesian Students)
No full textThe significance of literature in language learning has grown considerably. This is particularly true in the context of English as a Foreign Language (EFL), where it is recognized as a valuable tool for enhancing English skills. Nonetheless, the focus on teaching English literature for its intrinsic value rather than solely as a means for language acquisition is limited, especially in Indonesia. Therefore, the purpose of this study is to explore the teaching of English literature to EFL students in Indonesian high schools. Specifically, the study aims to investigate the criteria employed by English literature teachers in selecting literary works, identify challenges faced by teachers when instructing EFL students in English literature, and examine the strategies they employ to overcome these challenges. The research entails a case study involving a teacher instructing two distinct English lessons at a senior high school in Indonesia. The findings reveal the following: Firstly, the primary considerations for selecting literary texts include factors such as length, language complexity, canonical status, and the author\u27s cultural background. Secondly, challenges encountered encompass reading habits, English proficiency, and the availability of resources. Consequently, this research underscores the potential for further exploration within the realm of teaching English literature to EFL students in Indonesia, with the pursuit of effective instructional models being a noteworthy avenue for future investigation
