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Pengaruh Perencanaan Pajak, Beban Pajak Tangguhan, Aset Pajak Tangguhan dan Kepemilikan Manajerial terhadap Manajemen Laba
KOMPAK : Jurnal Ilmiah Komputerisasi Akuntansi
Vol 15
, No 2
(2022)
This study examines the effect of tax planning, deferred tax expense, deferred tax assets and managerial ownership on earnings management. The population in this study were all manufacturing companies listed on the Indonesia Stock Exchange from 2018 to 2020. The sample selection used the purposive sampling method and 138 samples were obtained. The results of the research show that the variables of tax planning, deferred tax expense, deferred tax assets and managerial ownership have an effect on...
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1 Sitasi
Pengaruh Profitabilitas, Leverage dan Nilai Pasar Terhadap Harga Saham Pada Perusahaan Perbankan BUMN
Jurnal Ekonomi, Bisnis dan Manajemen (EBISMEN)
Vol 1
, No 4
(2022)
Studi ini bermaksud untuk mengenali imbas Profitabilitas, Leverage, serta Nilai Pasar kepada Harga Saham. Populasi menggunakan perusahaan perbankan BUMN dengan rentang waktu observasi selama 2017 sampai 2021 sejumlah 4 perusahaan. Basis data sekunder yang dipakai didapat dari Bursa Efek Indonesia. Metode analisa informasi dengan bentuk regresi linear berganda menggunakan alat bantu analisa IBM SPSS model 26. Berpangkal pada hasil analisa menunjukkan bahwa Profitabilitas, Leverage, dan Nilai Pasa...
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Faktor-faktor yang Mempengaruhi Perataan Laba
EBISNIS : JURNAL ILMIAH EKONOMI DAN BISNIS
Vol 15
, No 2
(2022)
Earnings information is often the target of management engineering to maximize its satisfaction because there are parties who pay attention to profits so that it encourages management to take action in managing earnings or earnings management. One of the earnings management actions that are often carried out by several companies to beautify their financial statements is income smoothing. This study aims to analyze the effect of return on assets, debt to equity ratio, bonus plan and income tax on...
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EVALUASI DALAM PEMBELAJARAN PENDIDIKAN ISLAM DI SEKOLAH DASAR ISLAM TERPADU AN-NIDA KOTA LUBUK LINGGAU
Inspirasi Dunia: Jurnal Riset Pendidikan dan Bahasa
Vol 1
, No 4
(2022)
: Evaluasi dalam pendidikan Islam, secara umum sangat berguna bagi pendidik, peserta didik, ahli fikir pendidikan Islam, politik pengambil kebijakan pendidikan Islam, untuk membantu mereka dalam membenahi sistem pengawasan dan mempertimbangkan kebijakan yang akan diterapkan dalam sistem pendidikan nasional (Islam). Penelitian Kepustakaan atau Library research adalah telaah kepada beberapa referensi yang berhubungan dengan penelitian yang dilakukan baik telaah pemikiran tokoh dan yang lainnya. Ev...
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Supply Chain Management Information System Analysis In Services Private Banks
International Journal of Management, Business and Social Sciences
Vol 1
, No 2
(2022)
This study aims to get a more specific understanding by describing the Supply chain management information system in the mobile banking application and understanding the effectiveness of the use of m-BCA as a form of information system. This type of research is descriptive quantitative by analyzing and identifying problems in finding the effectiveness of m-BCA information system. The data collection process in this study was carried out by conducting experiments using m-BCA which became the main...
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ANALISIS KESALAHAN BAHASA TATARAN MORFOLOGIS DAN SEMANTIS PADA TEKS PUISI SISWA KELAS 4 SD NEGERI 3 SIDAREJA
Inspirasi Dunia: Jurnal Riset Pendidikan dan Bahasa
Vol 1
, No 4
(2022)
Kesalahan berbahasa menjadi salah satu hal yang perlu diperhatikan khususnya dalam pembelajaran teks puisi. Kesalahan berbahasa yang kerap kali timbul adalah pada tataran morfologis dan semantis. Meskipun puisi memiliki aturan tersendiri berupa licentia poetica, tetapi pemahaman maknanya bagi pembacanya tetap harus menjadi perhatian. Adapun tujuan penelitian ini adalah untuk mendeskripsikan kesalahan berbahasa pada tataran morfologiss dan semantis melalui metode yang telah digunakan. Subjek pene...
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Dampak Pandemi Covid-19 Terhadap Sektor Perbankan di Indonesia
KOMPAK : Jurnal Ilmiah Komputerisasi Akuntansi
Vol 15
, No 2
(2022)
The outbreak of the COVID-19 virus in Indonesia, then it can cause a big impact on various sectors including the financial and service industries, one of them is the banking industry. The lockdown and social distancing and new normal policies carried out by the government turned out to be contrary to certain sectors that were unable to carry out these government policies efficiently, one of them is the banking sector. The purpose of this journal is to find out how big the impact of COVID-19 on t...
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Analisa Pengaruh Pandemic Covid 19 Terkait Kinerja Saham Indeks Lq45 Di Indonesia Periode Februari – April 2020
KOMPAK : Jurnal Ilmiah Komputerisasi Akuntansi
Vol 15
, No 2
(2022)
This study aims to examine the effect of the Covid 19 pandemic on the performance of LQ45 stocks in Indonesia. The Indonesian Stock Exchange's (IDX) monthly share price of LQ45 is taken into account in this study. Using a quantitative approach, this study compares pre-pandemic and post-pandemic Indonesian COVID 19 epidemic data and hypotheses based on these two sets of data. A causal link comparison study was used to assess the study's validity. According to the results of this study, it can be...
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Perancangan Program Aplikasi Pengelolaan Kas Berbasis Web Pada Perusahaan Jasa Las dan Bubut
KOMPAK : Jurnal Ilmiah Komputerisasi Akuntansi
Vol 2
, No 1
(2022)
Accounting information systems play an important role in recording a company's transactions. Because it can assist companies in working on their financial reports, so that the resulting data is well organized and can speed up the data processing process. CV. RR Wasilah Teknik is a company engaged in welding and lathe services. The main problem that occurs in this company is that it is still recording transactions manually and using Microsoft excel. This results in the system not running effectiv...
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PENGARUH PROFITABILITAS, LEVERAGE, AKTIVITAS DAN LIKUIDITAS TERHADAP RETURN SAHAM PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2018-2020
KOMPAK : Jurnal Ilmiah Komputerisasi Akuntansi
Vol 15
, No 2
(2022)
Financial statements are very important for investors for making investment decisions. Financial ratios are very useful for predicting the stock price in an enterprise in the future. This is because financial ratios can be used as guidelines for investors regarding the past and future performance. The research data used is secondary data taken from the annual report on the Indonesia Stock Exchange (IDX) for 2018-2020. The population of this research is manufacture companies. Based on the purposi...
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