37 research outputs found
Analysis of the Probability of Financial Distress as a Moderating Variable that Influences Stock Returns in Coal Companies for the 2018-2022 Period
No full textThe purposes of this research is to examine and analyze whether operating activity cash flow, investing activity cash flow, financing activity cash flow, liquidity, and total asset turnover affect stock returns with probability financial distress as moderating variables in coal companies listed on the Indonesia Stock Exchange in 2018-2022.
This research was conducted based on information obtained on the Indonesian Stock Exchange. The sampling technique used a purposive sampling method. The population in this study were 32 coal companies listed on the Indonesia Stock Exchange in 2018-2022, with a total sample of 26 companies and 130 observations were obtained. Hypothesis testing uses panel data regression analysis using the E-Views application.
The results of this research indicate that operating activity cash flow has a positive effect on stock returns. Meanwhile, investing activity cash flow, financing activity cash flow, liquidity and total asset turnover have no effect on stock returns. The probability of financial distress is not able to moderate the relationship between operating activity cash flow, investing activity cash flow, financing activity cash flow, liquidity, and total asset turnover with stock returns.168 PagesTesis Magiste
Analisis Faktor-Faktor Yang Mempengaruhi Profitabilitas Pada Perusahaan Non Keuangan Yang Terdaftar Di BEI Periode 2019-2021
No full textPenelitian ini bertujuan untuk mengetahui dan menganalisis pengaruh dari Current Ratio, Debt to Equity Ratio, Total Aset Turnover, Working Capital Turnover, dan Firm Size terhadap Profitabilitas. Populasi dalam penelitian ini sebanyak 536 perusahaan. Metode pengambilan sampel yang digunakan adalah Purposive Sampling dan diperoleh sampel sebanyak 497 perusahaan dengan jumlah pengamatan sebanyak 1.491 yang menjadi objek penelitian. Data penelitian ini diperoleh dari laporan keuangan Perusahaan Non-Keuangan yang terdaftar dalam Bursa Efek Indonesia Periode 2019-2021 yang kemudian akan diolah menggunakan SmartPLS Versi 3.2.9. Hasil penelitian menunjukkan bahwa Current Ratio, Total Asset Turnover, dan Firm Size berpengaruh positif terhadap profitabilitas sedangkan Working Capital Turnover dan Debt to Equity Ratio tidak mempengaruhi profitabilitas
Proses pengolahan sosis di Balai Besar Pelatihan Peternakan kota Batu
No full textSosis merupakan makanan yang disukai oleh banyak kalangan karena rasanya yang enak dan bergizi. Balai Besar Pelatihan Peternakan (BBPP) kota Batu merupakan suatu Unit Pelaksanaan Teknis (UPT) yang memproduksi produk berbahan dasar daging salah satunya sosis. Balai Besar Pelatihan Peternakan kota Batu berlokasi di Jalan Songgoriti No. 24, Batu, Malang, Jawa Timur. Struktur organisasi dalam melaksanakan tugas dan fungsi Balai Besar Pelatihan Peternakan (BBPP) Batu yang terbagi menjadi 3 eselon III dan 7 eselon IV. Bahan-bahan yang digunakan pada pembuatan sosis adalah daging, lemak, bahan pengikat, bahan pengisi dan bumbu-bumbu. Urutan pembuatan sosis meliputi tahap persiapan, penggilingan, pencampuran I, pencampuran II, pengisian, pemasakan, pendinginan dan pengemasan. Pada proses pembuatannya terdapat beberapa proses yang tidak dapat dikerjakan manusia sehingga memerlukan bantuan mesin seperti meat grinder, meat bowl, mixer, cutter, sausage filler, dan juga vacuum sealer. Pengemasan produk dilakukan dengan menggunakan kemasan jenis polietilen (PE). Pengawasan mutu dilakukan dari bahan baku, proses produksi, dan produk akhir. Produk dari BBPP ini hanya di distribusikan disekitar lokasi outlet dan sekitar kota Batu. Sumber daya yang digunakan adalah sumber daya manusia sebanyak 40 orang dan sumber daya listrik dari PLN sebesar 2600 Watt. Sanitasi yang dilakukan di Balai Besar Pelatihan Peternakan meliputi sanitasi pabrik, sanitasi peralatan, sanitasi pekerja, sanitasi air, dan sanitasi bahan baku
PELATIHAN PENGGUNAAN ACCURATE DALAM PENYUSUNAN LAPORAN KEUANGAN PADA SMA METHODIST-6 MEDAN
No full textPendidikan merupakan unsur penting dalam perkembangan bangsa dan dunia. Begitu juga dengan perkembangan teknologi yang memberikan banyak dukungan dan manfaat dalam berbagai aktivitas. Hal ini juga berlaku pada bidang akuntansi, dengan penggunaan aplikasi akuntansi, bisnis dapat mengoptimalkan pengolahan data menjadi lebih cepat dan akurat. Sehingga para siswa khususnya peminatan akuntansi harus mengenal dan mampu menggunakan aplikasi akuntasi dalam memahami pembelajaran akuntansi serta mempersiapkan para siswa untuk memasuki dunia kerja. Siswa menengah atas pada Methodist-6 saat ini masih belum mengenal penggunaan aplikasi dan hanya mengetahui pengolahan jurnal dan laporan keuangan secara manual. Untuk itu maka diadakan pelatihan penggunaan accurate dalam penyusunan laporan keuangan pada SMA Methodist-6 medan. Tujuan kegiatan pengabdian ini adalah memberikan dukungan pembekalan ilmu bagi siswa SMA Methodist-6 Medan, agar dapat memahami penggunaan aplikasi akuntansi dalam pengolahan data transaksi dan penyusunan laporan keuangan. Aplikasi akuntansi yang digunakan dalam pelatihan adalah Accurate Versi 5 yang berbasis desktop. Pelatihan ini dilakukan selama 2 hari di laboratorium komputer SMA Methodist-6 dan dievaluasi menggunakan metode Pre-test dan Post-test. Hasil evaluasi menunjukkan perbedaan nilai rata-rata antara sebelum mendapatkan pelatihan yakni 64,89 dan setelah mendapatkan pelatihan nilai rata-rata keseluruhan peserta meningkat menjadi 80,45. Hal ini menunjukkan bahwa pemahaman para peserta meningkat setelah mendapatkan pelatihan
Analisis Minat Mahasiswa Memilih Program Studi Akuntansi Universitas Mikroskil Dengan Theory of Planned Behavioral
No full textAccounting is one of the oldest science but plays an important role in the industrial. This will certainly attract intention in choosing the Accounting study program. However, in reality, during the last 4 years, student’s intention in choosing the Accounting study program at the Mikroskil University has actually decreased. For this reason, this research aims to examine and analyze the factors that influence student’s intention in choosing the Accounting study program at the Mikroskil University. This research was conducted using the Theory of Planned Behavioral. The study began by distributing questionnaires and continued into testing with the partial least square research method using the SmartPLS. The results obtained, Attitude and Perceived Behavioral Control have a positive effect on student’s intention. Meanwhile, Subjective Norms have no influence on students' intention in choosing the Accounting study program at the Mikroskil University. In addition, based on the moderation test, it was found that Perceived Behavioral Control was unable to moderate the relationship between Attitude and Subjective Norms with student’s intention in choosing the Accounting study program at the Mikroskil University. Based on the results of this study, the suggestions for improvement that can be given are to maintain and, if possible, improve the academic quality and existing facilities to increase the attitude also carry out activities that can improve the Perceived Behavioral Control. By increasing those things, student's intention in choosing the Accounting Study Program is expected to increase
Transformation from XML schema to object-relational database
No full textThis thesis was scanned from the print manuscript for digital preservation and is copyright the author.
Researchers can access this thesis by asking their local university, institution or public library to
make a request on their behalf. Monash staff and postgraduate students can use the link in the References field
SISTEM INFORMASI AKUNTANSI PEMBELIAN BARANG SEMBAKO PADA UD. AZABENS SEMARANG
No full textIn accounting information systems transaction processing cycle is one cycle of spending that events related to the acquisition of goods and services from entities - other entities and settlement of obligations - obligations related. One part of the expenditure cycle is a good purchase for the purchase of goods type of manufacturing or purchasing a product for the type of trading companies. Purchase of goods accounting system designed to deal with - issues relating to the purchase of goods obtained. Therefore, the purchase accounting system is needed by a company to provide a complete record. UD. Azabens Semarang is a company engaged in the field of basic goods (groceries). The system is currently running has not been sufficient compliance with the accounting process to produce a trial balance report for the company. Accompanied manual recording which often causes an error in the `account balance`, which makes the performance becomes less efficient because each time had to search again and look for where the location of errors made. The author uses the method of SDLC as a system development method. The results of this study make a purchase accounting information systems in order to help the company generate reports that support for improving the quality of reports of such firm, supplier reports, report purchases, purchase returns reports, purchase journal, memorial journal, and trial balance reports
Pelaksanaan Tax And Accounting Service Di Kantorkonsultan Pajak Edy Gunawan
No full textThe internship was conducted at KKP Edy Gunawan which is a tax consulting
office and was positioned in service division. During the internship, there were
some tasks that should be done by the author like input Tax Invoice into MYOB,
input Bank Statement into MYOB, make recapitulation of PPh Pasal 21and PPh
Pasal 25, match the amount of salary expense in profit and loss statement with the
amount of gross profit in SPT, input list of fixed assets and calculate the
depreciation of assets, change a non-taxable income in accordance with the PMK
No. 122/PMK.010/2015, make recapitulacition of gross profit into Ms. Excel
2010, filling a SSP, make SPT Masa PPh Pasal 21 with e-SPT, match and sort
a salary expense, BPJS and insentif of each employee, match and sort a sales with
DPP, and performing fixed asset opname.
During the internship, most of the tasks can be executed properly. There are some
problems that happened during the internship were some missing documents and
incomplete data related to recapitulation tasks. Solution to the problems is ask the
KKP’s employee about the missing and incomplete data. Being careful in
receiving hardcopy and softcopy from client and also careful in sorting and
saving the documents are author’s suggestions for the company
Tinjauan Yuridis Pengesahan Anak Luar Kawin yang Dicatatkan Setelah Ayah dari Anak Meninggal Dunia (Studi Kasus: Penetapan Pengadilan Negeri Jakarta Pusat Nomor: 36/PDT.P/2020/PN.JKT.PST.)
No full textThe birth of a child from an unregistered polygamous marriage according to the prevailing laws is a juridical phenomenon that cannot be denied. As the part of legal events, unregistered polygamous marriages can bring further legal consequences to children born out of wedlock, which in law children born out of wedlock have a lower position than children born from legal marriages. Because of these differences, the law provides a solution for children born out of wedlock to have the same legal status as children born from legal marriages, namely through child legalization. This research will be continued by focusing on how polygamous marriage are regulated according to positive law in Indonesia, how is the procedures of legalizing out of wedlock children born in unregistered polygamous marriages, and how is the suitability of the Judge\u27s decision with the prevailing legislation on Verdict Number: 36/Pdt.P/2020/PN.Jkt.Pst. The author will answer these problems with the juridical-normative method using data collected from literature studies and legislation related to polygamous marriages and child legalization. The results of the study will show that a Judge in examining a case should understand the background and facts of a case and provide legal considerations in accordance with the prevailing laws and regulation
