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TINJAUAN PELAKSANAAN PRAKTIK KERJA INDUSTRI TERHADAP HASIL UJI KOMPETENSI KEAHLIAN SISWA JURUSAN AKOMODASI PERHOTELAN SMK TRISAKTI GEMOLONG
Mabha Jurnal
Vol 2
, No 2
(2021)
Sekolah Menengah Kejuruan (SMK) merupakan lembaga pendidikan yang bertujuan untuk menciptakan lulusan yang siap pakai pada dunia usaha dan dunia industri. Oleh karena itu, diperlukan adanya praktik kerja industri (prakerin) dan uji kompetensi keahlian untuk siswa. Artikel ini bertujuan untuk mengetahui pelaksanaan praktik kerja industri ditinjau dari hasil uji kompetensi siswa jurusan akomodasi perhotelan SMK Trisakti Gemolong. Teknik pengumpulan data berupa metode observasi, metode dokumentasi,...
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ANALISIS PENGARUH KESESUAIAN KOMPENSASI, KEPATUHAN SISTEM PENGENDALIAN DAN KOMITMEN ORGANISASI TERHADAP KECURANGAN (FRAUD) PADA PEGAWAI DI INSTANSI PEMERINTAH KOTA SALATIGA
Dinamika Akuntansi Keuangan dan Perbankan
Vol 10
, No 2
(2021)
One of the pillars in the Sustainable Development Goals (SDGs) is the 16 pillars covering legal development and governance. Governance in government is one part of this goal, because there are still relatively many forms of fraud in government. The purpose of this study was to analyze the effect of compensation suitability, control system compliance and organizational commitment to fraud. This study took a sample of accounting officers and goods or asset managers throughout t...
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FAKTOR FAKTOR YANG MEMPENGARUHI TABUNGAN MUDHARABAH PADA BANK UMUM SYARIAH (BUS) DI INDONESIA TAHUN 2018 – 2019
Dinamika Akuntansi Keuangan dan Perbankan
Vol 10
, No 2
(2021)
This study aims to examine and analyze the factors that affect the amount of easy-to-use savings savings. Thesefactors are the Profit Sharing Rate, Liquidity, Bank Size and Number of Bank Offices. The object of this research is all Islamic Commercial Banks (BUS) that report their Financial Statements to the Monetary Services Authority, with an observation period for the first quarter of 2018 to the fourth quarter of 2019. The sampling method uses the Census method, namely the enti...
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PERANAN GOOD CORPORATE GOVERNANCE DALAM MEMODERASI PROFITABILITAS DAN UKURAN PERUSAHAAN TERHADAP NILAI PERUSAHAAN
Dinamika Akuntansi Keuangan dan Perbankan
Vol 10
, No 2
(2021)
Based on the data obtained, this study was made with intention of analyzing the role of good corporate govenance inmoderating profitability and company size against firm value in manufacturing companies listed on the IDX with 3years of observation, namely the 2017-2019 period. The independent variable is proxied using Return On Assets (ROA)as the profitability variable and SIZE as the firm size variable. The moderating variable is proxied using ManagerialOwnership (KM), while the dependent varia...
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RASIO KEUANGAN DAN UKURAN PERUSAHAAN SEBAGAI PREDIKTOR AGRESIVITAS PAJAK (Studi Pada Perusahaan Manufaktur Subsektor Barang Konsumsi Di BEI)
Dinamika Akuntansi Keuangan dan Perbankan
Vol 10
, No 2
(2021)
This study aimed to examine the tax aggressiveness through the components of financial ratios namely liquidity, leverage, profitability, and corporate size in manufacturing companies of consumer goods sub-impurities on the Indonesia Stock Exchange for the period 2015-2018. The selection of samples uses proposive sampling with the criteria of consumer goods subsector companies that report complete finances and companies earn profits. Based on these criteria, a sample of 98 observations was obtain...
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STUDI EMPIRIK TENTANG STRUKTUR MODAL PADA INDUSTRI MANUFAKTUR DI INDONESIA
Dinamika Akuntansi Keuangan dan Perbankan
Vol 10
, No 2
(2021)
This study aims to analyze the determinants of capital structure in manufacturing industries listed on the Indonesia Stock Exchange. The data used is taken from the financial statements of manufacturing companies whose shares are still actively traded on the Indonesia Stock Exchange. The variables used are profitability proxied by return on equity (ROE), sales growth, asset structure, liquidity proxied by current ratio (CR), tax, business risk and capital structure proxied by debt-to-equity rati...
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PENGARUH LIKUIDITAS, LEVERAGE, DAN INTENSITAS MODAL TERHADAP AGRESIVITAS PAJAK DENGAN UKURAN PERUSAHAAN SEBAGAI VARIABEL MODERASI
Dinamika Akuntansi Keuangan dan Perbankan
Vol 10
, No 2
(2021)
This study aims to examine the effect of liquidity, leverage, capital intensity on tax aggressiveness, and moderated by company size. This study conducted in manufacturing entities listed on the IDX (Indonesia Stock Exchange) over the period of 2017-2019. This study used 63 manufacturing companies and 181 samples. The method of analysis used in this research is multiple linear regression and moderated regression analysis(MRA) to prove the role of moderating variabel. The resu...
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Pengaruh Profitabilitas, Leverage, Dan Likuiditas Terhadap Ketepatan Waktu Penyajian Laporan Keuangan Pada Perusahaan Subsektor Perdagangan Eceran yang Terdaftar Di Bursa Efek Indonesia Tahun 2015-2019
KOMPAK : Jurnal Ilmiah Komputerisasi Akuntansi
Vol 14
, No 2
(2021)
The purpose of this research is to test and prove the factors that influence the timeliness of the company's financial reporting. The variables used in this study are profitability, leverage, and liquidity as independent variables, while the timeliness of the presentation of financial statements as the dependent variable. The population in this case research is a retail trade sub-sector company registered in Indonesia Stock Exchange 2015-2019. This study uses secondary data obtained from www.idx...
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Likuiditas, Return On Assets, Leverage Dan Ukuran Perusahaan Terhadap Agresivitas Pajak
KOMPAK : Jurnal Ilmiah Komputerisasi Akuntansi
Vol 14
, No 2
(2021)
Tax aggressiveness is the actions taken by the company to reduce its tax obligations. A company is said to carry out tax aggressiveness if the company tries to reduce the tax burden aggressively, either using legal methods, namely tax avoidance or illegal methods such as tax evasion. Although not all tax planning actions are carried out illegally, the more loopholes a company uses to avoid taxes, the more aggressive the company is considered. And this study aims to examine the relationship betwe...
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10 Sitasi
Implementasi Transformational Leadership Dan Meaning In Work Terhadap Employee Performance Karyawan
EBISNIS : JURNAL ILMIAH EKONOMI DAN BISNIS
Vol 14
, No 2
(2021)
Leadership style is one of the factors of employee performance so that a good leadership style will be able to direct and give instructions to the work faced by employees. A good leadership style will also lead to job satisfaction for them, so they will work with feelings of pleasure and joy. Simultaneously, the Transformational Leadership Variable has a significant effect on Employee Performance with a value of Fcount > from Ftable. The result of the Coefficient of Determination (Adjusted R...
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