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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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Strategy For Increasing Welfare Based On Community Empowerment Through MSME (Village Case Studies Wadas, Subdistrict Kandangan, Regency Temanggung)
International Journal of Management, Business and Social Sciences
Vol 1
, No 2
(2022)
Abstract
Society is a subject and an object that plays an essential role in welfare—community empowerment through MSME as a strategy to improve the community's interest in Wadas Village. The purpose of this study was to analyze and determine the improvement of the system and improvement of welfare based on community empowerment through MSME in Wadas Village, Kandangan District, Temanggung Regency. This type of research is descriptive qualitative with interview data collection methods centered...
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Analisis Faktor-Faktor Yang Mempengaruhi Minat Menggunakan Mobile Banking
KOMPAK : Jurnal Ilmiah Komputerisasi Akuntansi
Vol 15
, No 2
(2022)
Research was conducted to analyze factors that affect interest in using Mobile Banking. Research conducted on the use of Wow Aps in central Java using the Technology Acceptance Model (TAM) theory developed by Fred Davis in 1989 which was later updated by Davis and Venkatesh in 1996. It was a theory that was often used by researchers regarding public confidence in new technology and acceptance of technology. Sampling method used convenience sampling method. The data collection technique used by r...
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6 Sitasi
Pengaruh Faktor-Faktor Fraud Diamond Dalam Mendeteksi Financial Statement Fraud
KOMPAK : Jurnal Ilmiah Komputerisasi Akuntansi
Vol 15
, No 2
(2022)
This study aims to determine the effect of pressure, opportunity, rationalization and capability on Financial Statement Fraud. The sampling of this research is purposive sampling. The sample of this research is manufacturing companies in the basic and chemical sectors listed on the Indonesia Stock Exchange (IDX) from 2017 to 2019. The test method in this study is panel data regression analysis. The results of this study indicate that external pressure has a significant negative effect on financi...
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1 Sitasi
Pengaruh Leverage, Capital Intensity, dan Profitabilitas Terhadap Tax Avoidance
KOMPAK : Jurnal Ilmiah Komputerisasi Akuntansi
Vol 15
, No 2
(2022)
This study aims to analyze the effect of leverage, capital intensity, and profitability on tax avoidance. The population used in this study are manufacturing companies listed on the Indonesia Stock Exchange (IDX) in 2016-2020. Sampling using purposive sampling technique and found 75 observations. This secondary data was analyzed using software evaluations 9. The results of the study show that leverage has no effect on tax avoidance, capital intensity has no effect on tax avoidance, and profitabi...
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9 Sitasi
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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KOMPARASI EFEK PEMBERLAKUAN PEMBATASAN KEGIATAN MASYARAKAT TERHADAP INDEKS HARGA SAHAM GABUNGAN TAHUN 2021
KOMPAK : Jurnal Ilmiah Komputerisasi Akuntansi
Vol 15
, No 2
(2022)
This article analyzes the movement of the Composite Stock Price Index (IHSG) in Indonesia during the Implementation of Restrictions on Community Activities (PPKM) in 2021. PPKM is a government regulation to deal with the Covid-19 pandemic. Before the implementation of PPKM, the government had implemented large-scale social restrictions implemented in several regions in Indonesia. The policy implemented by the government is considered to have an impact on the decline in people's purchasing power,...
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PENGARUH MANAJEMEN PAJAK, PROFITABILITAS, LIKUIDITAS, LEVERAGE, DAN UKURAN PERUSAHAAN TERHADAP NILAI PERUSAHAAN
KOMPAK : Jurnal Ilmiah Komputerisasi Akuntansi
Vol 15
, No 2
(2022)
This study aims to examine the effect of tax management, profitability, liquidity, leverage, and firm size on firm value in property and real estate companies listed on the Indonesia Stock Exchange in the 2016-2020 period. The sampling technique in this study used a purposive sampling technique. The data used is secondary data in the form of company financial statements obtained from the official website of the Indonesia Stock Exchange, namely www.idx.co.id. The number of samples used in this st...
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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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