1,720,965 research outputs found
ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI PENGGUNAAN INFORMASI AKUNTANSI PADA UMKM KOTA BATAM
Full text linkKinerja UMKM secara umum cukup bervariasi dari tahun ke tahun. Kondisi tersebut diakibatkan tingkat pertumbuhan output UMKM yang cenderung fluktuatif ditiap tahunnya. Masalah yang sering dihadapi oleh para pelaku UMKM salah satunya yaitu pengelolaan keuangan. Dampak dari diabaikannya pengelolaan keuangan mungkin tidak terlihat jelas, namun tanpa metode akuntansi yang efektif, usaha yang memiliki prospek untuk berhasil dapat menjadi bangkrut. Berbagai macam keterbatasan lain yang dihadapi oleh UMKM mulai dari latar belakang pendidikan yang tidak mengenal akuntansi atau tata buku, tidak adanya kecukupan dana untuk mempekerjakan akuntan atau membeli software akuntansi untuk mempermudah pelaksanaan pembukuan akuntansi. Penelitian ini diharapkan para usaha mikro kecil dan menengah (UMKM) yang digunakan sebagai alat penggunaan informasi untuk pengambilan keputusan dalam pengajuan kredit dan menghitung pajak. Sampel penelitian ini adalah UMKM Binaan Dinas Pemberdayaan Masyarakat Pasar Koperasi dan UKM Kota Batam Tahun 2018. Metode penelitian ini menggunakan analisis regresi linear berganda. Hasil penelitian menyatakan bahwa secara parsial jenjang pendidikan, lama usaha dan pelatihan akuntansi berpengaruh signifikan terhadap penggunaan informasi akuntansi
Pengaruh Sanksi Perpajakan Dan Pemahaman Wajib Pajak Terhadap Kepatuhan Wajib Pajak Orang Pribadi Dalam Membayar Pajak Kendaraan Bermotor Di Kota Batam: Sanksi Perpajakan, Pemahaman perpajakan, kepatuhan wajib pajak.
Full text linkMotor vehicles every year always increase in Batam City. However, the increase in the number of motorized vehicles was not accompanied by an increase in taxpayer compliance. This research was conducted to examine the effect of taxpayer awareness, taxation sanctions and understanding of taxpayers on taxpayer compliance of individuals in paying motor vehicle tax in Batam City. This research was carried out at the SAMSAT Batam Center Riau Islands Office. The number of samples in this study were 100 respondents with the sampling method using the accidental sampling method. The results of the study showed that the taxpayer awareness variable partially did not affect taxpayer compliance. Variable tax sanctions partially have a significant effect on taxpayer compliance. Taxpayer understanding variables partially have a significant effect on taxpayer compliance.
Keywords: Tax Sanctions; Understanding Of Taxpayers; Taxpayer Compliance
Analysis Of Factors Affecting Audit Delay
Full text linkABSTRACTThe current phenomenon is that the Financial Services Authority still accepts delays in financial reporting carried out by several companies. The presence of delays in information submission of financial reports due to audit delay causes a decrease in the level of investor confidence, this can affect the selling price of shares in the capital market. This study aims to examine audit opinion, company size and size of public accounting firm (KAP) on audit delay. The sample of this research is manufacturing companies. The results showed that the audit opinion has no negative but not significant effect on audit delay, company size has a negative but significant effect on audit delay, KAP size has no negative but not significant effect on audit delay. The F test results show that the audit opinion variable, firm size and the size of KAP obtained an Fcount of 3.469 and an Ftable of 2.87 along with a significance value of 0.026. These results prove that the Fcount value is greater than the Ftable value (3.469 2.76) and the significance value is smaller than the ? = 0.05 (0.026 0.05)
Analysis of Current Ratio and Debt To Asset Against Changes in Profit of Pharmaceuticals Companies
Full text linkPT Kalbe Farma Tbk. experienced a slowdown in growth to reach 14.7%. In 2016-2017 the stage increase was only 7.3 %%. PT Kimia Farma Tbk. feel the same state. In 2016-2017 the increase in income reached 22.90%. The number of pharmaceutical companies experiencing changes in profit is quite rapid. News is now developing in various countries. The rise and fall of profits in the economic conditions of the pharmaceutical business. The purpose of this research is to see whether liquidity, solvency, and profitability have an individual and simultaneous influence on changes in earnings in Pharmaceuticals entities that are visible on the Indonesia Stock Exchange. Financial ratio analysis is used as a measurement of management's ability to earn a predetermined profit in management performance and utilize company resources effectively. The method of observation is descriptive research, with a population that states ten pharmaceutical industries located on the Indonesia Stock Exchange and 45 samples from 9 pharmaceutical companies were determined. Methods of data analysis used regression before the classical assumption test. The partial test results prove that the current ratio and debt to assets have an impact on changes in earnings. Current and joint long-term debt has no impact on changes in earnings
Peran Fintech Dalam Meningkatkan Literasi Keuangan Usaha Mikro Kecil Menengah Di Batam
Full text linkAmong the impacts that occur on online media, one of which is balance theft. The implementation of more advanced technology payments and consumers without having to incur much higher marketing or operational costs. The various objectives of the research are to see the phenomenon of financial literacy in the micro community. While the sample in this study was 154 MSMEs in the Batu Aji area. On February 2, 2022 at 13:00 WIB to Rafflesia UMK, Mandiri Waste Bank UKM and Snack and Cookies Bank, the research team conducted interviews related to financial literacy and fintech. Based on the survey results, there are still many among the micro community who do not understand online-based transactions. Even though the system makes it easier for MSME actors to transact without having to leave the house. Likewise, there are several MSME actors who have used fintech through several conventional banks
Pembinaan Pengelolaan Keuangan PEMBINAAN PENGELOLAAN KEUANGAN DAN TEKNOLOGI INFORMASI PADA INDUSTRI SNACK DAN COOKIES BATAM: PENGELOLAAN KEUANGAN DAN TEKNOLOGI INFORMASI
Full text linkThe problems currently faced are financial reports compiled in each period not yet accounting standard, lack of knowledge and understanding of Micro, Small and Medium Enterprises in the preparation of financial reports to produce financial and information technology information, increased production produced by MSMEs and often neglect not recording financial problems related to material expenditure, production process to marketing, so that prices are formed based on estimates only. In fact, most of the chips and processed cake pasters still don't hold financial records properly. The method used in fostering the Snack And Cookies Industry in Batam City will be given, namely the survey method, lecture method, discussion method and training method. The results of the UKM service felt that there was still a need to adjust to the preparation of financial statements with the financial accounting standards of entities without public accountability, to practice daily input of financial data with Ms. Excel in improving the financial performance of SMEs running smoothly
PENGARUH CAPITAL ADEQUACY RATIO DAN NON PERFORMING LOAN TERHADAP KINERJA KEUANGAN PERBANKAN YANG TERDAFTAR DI BEI
Full text linkABSTRACTThis research have purpose to find out the influence give by capital adequacy ratio and non performing loan to banking financial perfomance which have been listed in Indonesia Stock Exchange (IDX). The population in this research is 43 banking companies which have been listed in Indonesia Stock Exchange (IDX) and there 20 companies which have been meet the criteria samples selected. The financial statement data have been obtained from IDX Batam representative. The research result by F test show that have significant influence which mean that simultaneously capital adequacy ratio and non performing loan give significant influence to Return On Assets, therefore the regresion model of this research are feasibel to be observed. Partially, by using t test it have been obtained that capital adequacy ratio variable not have any significant influence to return on assets, meanwhile the non performing loan variable have significant influence to return on assets.Keyword : Banking Financial Perfomance, Capital Adequacy Ratio, Non Performing Loan, Return On Assets
PENERAPAN SISTEM INFORMASI AKUNTANSI DAN PENGENDALIAN INTERNAL TERHADAP KECURANGAN AKUNTANSI PADA BANK PERKREDITAN RAKYAT KOTA BATAM: PENERAPAN SISTEM INFORMASI AKUNTANSI DAN PENGENDALIAN INTERNAL TERHADAP KECURANGAN AKUNTANSI PADA BANK PERKREDITAN RAKYAT KOTA BATAM
Full text linkThe phenomenon associated with the occurrence of fraud in BPR is that it is closely related to the role of BPR internal control, which does not systematically oversee leadership in monitoring, evaluating and reporting all processes and stages of activities. As in the case of an error at BPR Nusamba, one of the employees who collects savings and credit installments, must be deposited with client money but extortion occurs on BPR Nusamba cash, with the amount of money reaching Rp 115,429,909. The sample of this study was respondents who received authority in the use of funds in 27 BPR Batam City units. The results of the study stated that partially and simultaneously the application of accounting information systems and internal controls significantly influence accounting fraud
PENGARUH HUTANG JANGKA PENDEK DAN UKURAN PERUSAHAAN TERHADAP PROFITABILITAS PADA PT WIDJAYA DJAYA INDAH DI KOTA BATAM: Current Ratio; Company Size; Return On Assets.
No full textThis study aims to examine the effect of short-term debt and firm size on profitability at PT Widjaya Djaya Indah, located in Batam City. This research uses quantitative methods. The data collection technique in this study used a saturated sample technique, namely using the entire data obtained. The data analysis method used is descriptive analysis, classic assumption test which includes normality test, multicolonierity test, heterocedastity test and autocorrelation test, hypothesis test which includes t test, f test, determination coefficient test and multiple linear regression. The sample used is 60 financial statement data from PT Widjaya Djaya Indah and the research objects used are the current ratio (X1), company size (X2), and return on assets (Y). The data in this study were processed using SPSS version 21. The results of the F test processing in this study indicate that simultaneously there is a positive and significant effect between the current ratio and company size on return on assets at PT Widjaya Djaya Indah. And the t test results show that the current ratio has a positive and significant effect on return on assets while company size has a negative and significant effect on return on assets
ANALYSIS OF DEBT SHORT TERM AND RECEIVABLE TURNOVER ON THE PROFITABILITY OF MANUFACTURING COMPANIES
Full text linkABSTRACTBased on the survey results for the last 3 years, data on food companies and the minimum turnover of accounts receivable and debt has increased and this has an impact on taking profits in the form of assets. These things can have an impact on the investment invested in shareholders. The purpose of this study is to assess the effect of short-term debt and accounts receivable turnover on asset returns. The samples in this study were 8 companies in the 2015-2019 period. The results of t-test analysis partially show that short-term debt does not have a significant effect on profitability, receivables turnover has a significant effect on profitability. Keywords: short-term debt, accounts receivable turnover, profitabilit
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