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ANALISIS RASIO KEUANGAN TERHADAP INCOME SMOOTHING PADA PERUSAHAAN PERBANKAN YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2014 – 2016
Jurnal Akutansi dan Sistem Teknologi Informasi
Vol 14
, No 2
(2019)
The objectives of this research are (1) The effect of return on asset to income smoothing, (2) The effect net profit margin to income smoothing, (3) The effect of financial leverage to income smoothing and (4) The effect of income tax to income smoothing. The population in this research is all the banking companywhich listed in the Indonesian Stock Exchange 2014 - 2016. Sampling technique used in this research is purposive sampling, with the sum of the sample 28 firm. Double linier regression is...
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ANALISIS PENERAPAN ACTIVITY BASED COSTING SYSTEM DALAM PENENTUAN HARGA POKOK PRODUKSI PADA PT BENGAWAN TEX
Jurnal Akutansi dan Sistem Teknologi Informasi
Vol 14
, No 2
(2019)
The purpose of this research is to know the calculation of cost of goods production with Activity-Based Costing System in PT Bengawan Tex in Surakarta. Data analysis techniques using staple production price analysis with the method of Activity Based Costing System. The research results obtained the conclusion that the calculation of cost of goods production (HPP) transparent plastic sack T45 uses calculation of companies is amounting to Rp 679,88 per sheet, while the HPP uses Activity Based Cost...
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PENGARUH KECERDASAN EMOSIONAL, KECERDASAN INTELEKTUAL, PERILAKU BELAJAR, KOMPETENSI DOSEN, DAN FASILITAS PEMBELAJARAN TERHADAP TINGKAT PEMAHAMAN AKUNTANSI
Jurnal Akutansi dan Sistem Teknologi Informasi
Vol 14
, No 2
(2019)
The purpose of this research is to examine the influence of Emotional Intelligence, Intellectual Intelligence, Learning Behavior, Lecturer Competence, and Learning Facility on Partial Level of Accounting Understanding. This research uses survey method, with student population of Faculty of Economics of Private University in Solo Accredited B. Sampling technique using purposive sampling and judgment sampling. so that in get sample of student of Faculty of Economics Slamet Riyadi (UNISRI) and Seti...
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MEKANISME PENERAPAN PP NO. 46 TAHUN 2013 PADA USAHA MIKRO KECIL DAN MENENGAH (Studi Kasus pada UD X, Ngawi, Jawa Timur Tahun 2014 – 2016)
Jurnal Akutansi dan Sistem Teknologi Informasi
Vol 14
, No 2
(2019)
The purpose of research is to analyze the mechanism of government regulation number 46 that is UD X, Ngawi, East Java in 2014 - 2016. This research is the case study in UD X. This research took primary data and secondary data obtained from UD X. Technical analysis of the data used is statistical analysis with Guttman scale, analysis of tax cutting, deposit and reporting. The result of statistical analysis with Guttman scale resulted a percentage of 47%, indicating that UD X less understood with...
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Aplikasi Pengelolaan Anggaran Pendapatan dan Belanja Desa menggunakan Extreme Programming
Probisnis
Vol 11
, No 2
(2019)
Dalam usaha mewujudkan good government, pemerintah mengupayakan teknologi informasi sebagai sarana untuk penyimpanan, pengolahan dan menyajikan informasi yang terkait dengan administrasi, khususnya Anggaran Pendapatan dan Belanja Desa (APBDes). Anggaran Pendapatan dan Belanja Desa diharapkan dapat diolah dengan baik dan terbuka atau transparan, sehingga masyarakat mampu mengetahui penggunaan APBDes.E-Government merupakan updaya pemanfaatan dan pendayagunaan telematika untuk meningkatkan efisiens...
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ANALISIS PERBANDINGAN METODE FILTER MEAN, MEDIAN, MAXIMUM, MINIMUM, DAN GAUSSIAN TERHADAP REDUKSI NOISE GAUSSIAN, SALT&PAPPER , SPECKLE, POISSON, DAN LOCALVAR
Jurnal Ilmiah Sinus
Vol 17
, No 1
(2019)
Due to the influence of noise on an image, the image will experience a decrease in quality. If the type of noise is known for certain, then the right solution can be determined to restore the condition of an image so that the condition returns to normal. The effort to restore the image condition is stated by image restoration. The most important thing in image restoration is determining the type of noise and the solution for the noise.In this study several types of noise were tried, gaussian,...
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IMPLEMENTASI METODE TOPSIS UNTUK PEMILIHAN WISUDAWAN TERBAIK
Dinamik
Vol 24
, No 1
(2019)
Kelulusan merupakan hal yang pasti terjadi dalam akhir proses sebuah pendidikan. Mendapatkan predikat wisudawan terbaik merupakan kebanggaan tersendiri bagi mahasiswa diakhir masa studinya. Fakultas Teknologi Informasi Universitas Stikubank, setiap semester selalu dihadapkan pada proses tersebut. Penetapanwisudawan terbaik dari FTI Unisbank memiliki lebih dari satu kriteria yaitu Indeks Prestasi Kumulatif (IPK),Nilai Prestasi yang diperoleh dari Kartu Rencana Prestasi (KRP), masa studi siswa yan...
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EFEKTIVITAS PENGGUNAAN SMARTPHONE DALAM MENDUKUNG AKTIVITAS BELAJAR DIKALANGAN SISWA SMK MUHAMMADIYAH 5 SURAKARTA
Solidaritas
Vol 3
, No 1
(2019)
ABSTRAKPenelitian ini bersifat deskriptif-kualitatif yang berusaha mendeskripsikan Efektivitas penggunaan smartphone dalam mendukung aktivitas belajar di kalangan SMK Muhammadiyah 5 Surakarta. Dengan menggunakan analisis interaktif model Miles dan Huberman, hasil penelitian menunjukkan efektifitas penggunaan smartphone di SMK Muhammadiyah 5 Surakarta mendukung aktivitas belajar siswa dalam hal meningkatkan wawasan siswa di bidang tata busana, dan juga memudahkankan siswa dalam belajar, mengerjak...
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Asam Laktat Hasil Fermentasi Limbah Kubis Menghambat Angka Lempeng Total dan Mempertahankan Kualitas Fisik Ikan Segar
VISIKES
Vol 16
, No 2
(2019)
Fish is a food that is consumed by many people, but fish quickly rot due to the activity of microorganisms so that it can be classified into high perishable food groups. Fish preservation can be done by natural preservation using lactic acid fermented cabbage. The purpose of the study was to determine the concentration of lactic acid most effective against the total plate number and physical quality of fresh fish. This was an experimental research. The purposivesamplng technique was use to find...
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Rancangan Bridging Sistem Informasi Primary Care (P-Care) pada Dokter Praktik di Kota Semarang
VISIKES
Vol 16
, No 2
(2019)
Applications P-Care (primary care) is an information system of patient care participants BPJS computer-based and online via the Internet. There are some problems encountered in the use of p-care applications in clinic. Patients who visit private doctors have not been entirely entered into BPJS participants so that there are two kinds of membership, namely patient based on the patient BPJS and general patients. Difficulties experienced was when combining patient visitation reports BPJS participan...
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