1,720,963 research outputs found
The Influence of Halal Knowledge and Labeling on Food Product Purchase Decisions
Full text linkThe food and beverage industry is currently more concerned about the manufacture and procurement of halal food products because the level of public knowledge is increasing with social media and is supported by data on the development of Muslims worldwide. For Muslims, the essential thing to do when buying products is halalness. This study examines the level of knowledge and halal labeling on purchase decisions of food products for IAIN Ponorogo students. The number of samples in this study was 100 people, with multiple linear regression analysis methods and using the SPSS for Windows v25. Based on the result of the SPSS test, the result was: (i) Based on the simulation test, knowledge variables and halal labeling affected food purchasing decisions. (ii) Based on a partial test, the knowledge variable does not affect food purchasing decisions, but the halal labeling variable affects food purchasing decisions.The food and beverage industry is currently more concerned about the manufacture and procurement of halal food products because the level of public knowledge is increasing with social media and is supported by data on the development of Muslims worldwide. For Muslims, the essential thing to do when buying products is halalness. This study examines the level of knowledge and halal labeling on purchase decisions of food products for IAIN Ponorogo students. The number of samples in this study was 100 people, with multiple linear regression analysis methods and using the SPSS for Windows v25. Based on the result of the SPSS test, the result was: (i) Based on the simulation test, knowledge variables and halal labeling affected food purchasing decisions. (ii) Based on a partial test, the knowledge variable does not affect food purchasing decisions, but the halal labeling variable affects food purchasing decisions
Pengaruh Earnings Management, Profitabilitas dan Size terhadap Agresivitas Pajak
Full text linkThis research aims to test the influence of profit management, profitability and the size of companies on tax aggressiveness. The research population is a manufacturing company registered in IDX of the automotive sub-sector in 2015-2019. The method in sampling this study uses purposive random sampling with a total of 55 samples companies. The method of analysis used is multiple regression analysis techniques. The results showed that earnings management had no effect on tax aggressiveness, profitability had an effect on tax aggressiveness, and corporate size had an effect on tax aggressiveness. The implications of this research are expected by entrepreneurs and the public to be aware of the obligation of taxation to pay taxes in order to make Indonesia's economy better and more stable.Keywords; Tax Aggressiveness; Profitaility; Size; Earnings Managemen
Pengaruh Intellectual Capital, Size dan Leverage Terhadap Integritas Laporan Keuangan Pada Perusahaan Manufaktur Sektor Food and Beverage Tahun 2015-2018
Full text linkPenelitian ini bertujuan untuk menganalisa pengaruh Intellectual Capital, Size dan Leverage sebagai variabel independen terhadap Integritas Laporan Keuangan sebagai variabel dependen. Populasi penelitian ini adalah perusahaan manufaktur yang terdaftar di bursa Efek Indonesia periode tahun 2015 hingga 2018. Sampel yang diperoleh dengan menggunakan metode Purposive Random Sampling. Jumlah perusahaan sampel sebanyak 13 perusahaan dengan waktu pengamatan selama 4 tahun, sehingga total sampel adalah sebanyak 52 data. Metode analisis yang digunakan adalah teknik analisis regresi linier berganda dengan software SPSS. Hasil penelitian pengujian statistik menunjukkan bahwa: 1) Intellectual Capital berpengaruh terhadap Integritas Laporan Keuangan, 2) Size perusahaan berpengaruh terhadap Integritas Laporan Keuangan, dan 3) Leverage tidak berpengaruh terhadap Integritas laporan Keuanga
Pengaruh Likuiditas, Leverage, Ukuran Perusahaan Terhadap Tax Avoidance Pada Perusahaan manufaktur sub-Sektor Otomotif Tahun 2018-2021
Full text linkThe automotive sub-sector manufacturing industry is a relatively stable industry in Indonesia. This is makes this industry one of the contributor to high tax rates. Taxes a different of interest for the government and companies. Therefore, many companies do tax avoidance. The purpose of this study is to determine the effect of liquidity, leverage and firm size on tax avoidance. This study use quantitive methides with multiple linear regression analysis models through the SPSS for Windows 25 application. Based on the result of study, it can be concluded that: liquidity has no effect on tax avoidance; leverage has no effect on tax avoidance; firm size has no effect on tax avoidance.Industri manufaktur sub sektor otomotif merupakan industri yang relatif stabil di Indonesia. Hal ini menjadikan industri ini sebagai salah satu penyumbang tingkat pajak yang tinggi. Hal ini mejadikan Pajak sebagai perbedaan kepentingan bagi pemerintah dan perusahaan. Maka dari itu, banyak perusahaan melakukan tax avoidance atau penghindaran pajak. Tujuan dari penelitian ini adalah untuk mengetahui pengaruh antara likuiditas, leverage dan ukuran perusahaan terhadap penghindaran pajak. Penelitian ini menggunakan metode kuantitatif dengan model analisis regresi linier berganda melalui aplikasi SPSS for Windows 25. Berdasarkan hasil penelitian, dapat disimpulkan bahwa likuiditas tidak berpengaruh terhadap penghindaran pajak; leverage tidak berpengaruh terhadap penghindaran pajak; ukuran perusahaan tidak berpengaruh terhadap penghindaran pajak
Standar Akuntansi dalam Pengelolaan Zakat: Membangun Sistem Keuangan yang Transparan dan Akuntabel di era Digital
Full text linkMuslims are required to pay zakat in order to cleanse riches and aid others. One of the budgetary tools used to combat poverty and economic inequality is zakat. But despite having a majority of Muslims, Indonesia still receives less money from zakat than from taxes. This is due to the fact that, in contrast to necessary taxes, Indonesia follows an obligatory system that is voluntary. Furthermore, because zakat administrators don't report, the low degree of public trust results in less zakat acceptance. This research approach makes use of literature study, a technique for gathering data that involves comprehending and examining hypotheses from relevant literature, including books, journals, and other data sources. The preliminary study's findings show that there are accounting standards in the management of zakat regulated by PSAK 109, including the Statement of Financial Position, Statement of Changes in Funds, and Statement of Cash Flows. Secondly, there is a need for periodic publication of reports by zakat institutions to enhance public trust, and thirdly, BAZNAZ has an application to support financial reports based on an integrated system called the Baznaz Management Information System (SIMBA)
Similitary atau Originality The Influence of Intellectual Capital and Good Corporate Governance (Case Study on Banks listed on IDX 2013-2015)
Full text linkThis study aims to know the influence of Intellectual Capital and Good Corporate Governance to Earnings Response Coefficient, with Size, Leverage and Growth as control variable. The population of this study is a banking company listed on the IDX for the period of 2013-2015. Samples were obtained using Purposive Random Sampling method of 102 companies. The method used in this
research is multiple regression analysis with SPSS. The results showed that: 1) Intellectual Capital has no effect on Earnings Response Coefficient, 2) Good Corporate Governance has no effect on Earning Response Coefficient, 3) Size and Growth control variables affect Earning Response Coefficient but Leverage has no effect on Earning Response Coefficient.
Keywords: Intellectual Capital, Good Corporate Governance, Earnings Response Coefficien
Pengaruh Labelisasi Halal, Kualitas, dan Promosi Produk terhadap Volume Penjualan Sektor Industri Makanan pada UMKM Ponorogo
Full text linkIntroduction: In the phenomenon of modern business competition, business people must have the ability to develop and maintain their business. Manufacturers must have strategies that companies can use to win competition in the business world. This condition ultimately encourages business actors to look for solutions and business strategies that can increase their competitiveness. However, there are still many MSMEs players who have not carried out active promotions, paid less attention to the quality in terms of packaging and food additives used, and have halal certification policies which they feel have not had an impact. Research Methods: The population in this research is MSMEs in the Halal Food Industry Sector with a sample size of 100 people. The sampling technique uses proportional stratified random sampling. Results: halal labeling has a significant effect on the sales volume of the Ponorogo MSMEs halal food industry sector. Quality has a significant effect on the sales volume of the Ponorogo MSMEs halal food industry sector. Promotions have a significant effect on the sales volume of the Ponorogo MSMEs halal food industry sector. Together they have a significant effect on the sales volume of the Ponorogo MSMEs halal food industry sector. The results of the coefficient of determination test (R2) show that halal labeling, quality and promotion influence sales volume by 54%, while the remaining 46% is influenced by other factors/variables outside this research. Conclusion: MSMEs in the food processing industry that have been certified halal in Ponorogo Regency to be able to maintance their commitment to halal labelling so that companies can continue develop
The Influence of Intellectual Capital and Good Corporate Governance on Earnings Response
Full text linkThis study aims to know the influence of Intellectual Capital and Good Corporate Governance to Earnings Response Coefficient, with Size, Leverage and Growth as control variable. The population of this study is a banking company listed on the IDX for
the period of 2013-2015. Samples were obtained using Purposive Random Sampling method of 102 companies. The method used in this research is multiple regression analysis with SPSS. The results showed that: 1) Intellectual Capital has no effect on Earnings Response Coefficient, 2) Good Corporate Governance has no effect on Earning Response Coefficient, 3) Size and Growth control variables affect Earning Response Coefficient but Leverage has no effect on Earning Response Coefficient.
Keywords: Intellectual Capital, Good Corporate Governance, Earnings Response Coefficien
Going Beyond Counting First Authors in Author Co-citation Analysis
Full text linkThe present study examines one of the fundamental aspects of author co-citation analysis (ACA) - the way co-citation
counts are defined. Co-citation counting provides the data on which all subsequent statistical analyses and mappings
are based, and we compare ACA results based on two different types of co-citation counting - the traditional type that
only counts the first one among a cited work's authors on the one hand and a non-traditional type that takes into
account the first 5 authors of a cited work on the other hand. Results indicate that the picture produced through this non-traditional author co-citation counting contains more coherent author groups and is therefore considerably clearer. However, this picture represents fewer specialties in the research field being studied than that produced through the traditional first-author co-citation counting when the same number of top-ranked authors is selected and analyzed. Reasons for these effects are discussed
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