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The Pengaruh Ukuran Perusahaan, Arus Kas Bebas, Leverage, dan Profitabilitas Terhadap Manajemen Laba
KOMPAK : Jurnal Ilmiah Komputerisasi Akuntansi
Vol 15
, No 1
(2022)
The purpose of this research is find out how the influence of firm size, free cash flow, leverage, and profitability on earnings management. The population used in this study uses hotel, tourism, and restaurant sub-sector service companies listed on the Indonesia Stock Exchange (IDX) in 2013-2020. The test results show that firm size and profitability have a positive effect on earnings management, this indicates that the larger the firm size and the level of profit, the greater the opportu...
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4 Sitasi
The Pengaruh Profitabilitas, Leverage, Komisaris Independen, Ukuran Perusahaan dan Capital Intensity Terhadap Penghindaran Pajak
KOMPAK : Jurnal Ilmiah Komputerisasi Akuntansi
Vol 15
, No 1
(2022)
Taxes are very important because taxes make a large contribution to state revenue. This study aims to analyze the effect of profitability, leverage, independent commissioners, firm size and capital intensity of tax avoidance. The sample of this research is manufacturing companies listed on the Indonesia Stock Exchange from 2016 to 2020 so that in this study 395 data were used. Descriptive statistical test and multiple regression test with SPSS 25 were used to analyze the data. This study shows t...
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Sosialisasi Link and Match Teknologi Informasi antara Dunia Akademik dan Kebutuhan Industri: Kiat-Kiat Menjadi Android Developer
Adi Widya: Jurnal Pengabdian Masyarakat
Vol 6
, No 1
(2022)
Dunia akademik dan dunia industri harus memiliki keterhubungan dan keselarasan agar lulusan dari perguruan tinggi dapat langsung terserap di dunia industri. Semakin berkembangnya dunia modern dan teknologi beriringan juga dengan semakin meningkatnya kebutuhan akan berbagai macam produk-produk teknologi seperti perangkat lunak Android. Agar dapat memenuhi kebutuhan produk teknologi tersebut, maka diperlukan banyak pengembang aplikasi. Sosialisasi ini bertujuan untuk memberikan pemahaman kepada ma...
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PURSED LIPS BREATHING TERHADAP PENINGKATAN ARUS PUNCAK EKSPIRASI (APE) PASIEN ASMA
Nursing Science Journal
Vol 2
, No 2
(2021)
Asma salah satu gangguan pada sistem pernapasan yang ditandai dengan sesak napas, batuk dan mengi. Salah satu penatalaksanaan yang bisa dilakukan pada pasien asma adalah dengan tindakan nonfarmakologis pursed lips breathing. Tujuan penelitian untuk mengetahui pengaruh pursed lips breathing dalam terhadap peningkatan Arus Puncak Ekspirasi (APE) pada pasien asma. Penelitian ini menggunakan metode quasi experiment pretest-posttest with control group. Jumlah subyek penelitian 20 orang yang dibagi me...
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Analisis Determinan Penghindaran Pajak Pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia
KOMPAK : Jurnal Ilmiah Komputerisasi Akuntansi
Vol 14
, No 2
(2021)
The biggest source of state income from taxes. Indonesian government keep continuously increase the national income through taxes. The research examines how profitability, leverage, independent commissioners and the influence of institusional ownership. The sample used is manufacturing companies listed on the Indonesia Stock Exchange for the period 2017-2020. The sampling method uses purposive sampling in order to obtain 58 manufacturing companie. This study uses panel data regression analysis t...
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Analisis Determinan Ketepatan Waktu Pelaporan Keuangan Perusahaan Manufaktur
KOMPAK : Jurnal Ilmiah Komputerisasi Akuntansi
Vol 14
, No 2
(2021)
This study examines the effect of managerial ownership, institutional ownership, independent commissioners, audit committees and profitability, on the timeliness of financial reporting in manufacturing companies listed on the Indonesia Stock Exchange for the 2016-2019 period. The population in this study were all companies listed on the Indonesia Stock Exchange from 2016 to 2019. The sample selection used the purposive sampling method and 299 samples were obtained. The analysis used is logistic...
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Impulse Buying Produk Kartu Perdana Xl Di Semarang
Jurnal Ilmiah Serat Acitya
Vol 10
, No 2
(2021)
This research was motivated by the company increasing competition in the mobile phone operator in Indonesia. This affects the Prime XL card sales which fluctuated during the years 2016-2018.This study was conducted to determine how to analyze the influence of the brand influence impulse buying prepaid cards XL in Semarang. In this study the authors used below the line and positive emotions as independent variables to be studied how they affect impulse buying. This study using multiple line...
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Perancangan Sistem Informasi Akuntansi Penghapusan Aset Tetap Pada BPKAD Pemerintah Kota Cimahi
KOMPAK : Jurnal Ilmiah Komputerisasi Akuntansi
Vol 14
, No 2
(2021)
ABSTRACT
With the rapid development of technology, the role of information systems is very important. One of the organizations that feel the benefits of an information system is government agencies. The process of deleting fixed assets is still using Microsoft Excel so its performance is still not effective. The problem that arises is when recording assets that will be deleted but the physical condition of the assets does not exist and another problem is that there are still many unrecorded asse...
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Perbandingan Hasil Belajar Siswa Menggunakan Model Pembelajaran Index Card Match dan Talking Stick Pada Pembelajaran Biologi di Kelas X SMA
JOURNAL OF BIOLOGY LEARNING
Vol 3
, No 2
(2021)
Penelitian ini bertujuan untuk mengetahui hasil belajar siswa yang dibelajarkan dengan menggunakan model pembelajaran Index Card Match lebih tinggi dibandingkan yang dibelajarkan dengan Talking Stick pada materi protista di kelas X IPA MAS Cipta Simpang Dolok Tahun Ajaran 2020/2021. Penelitian ini merupakan penelitian kuantitatif dengan populasi yaitu anak kelas X IPA dengan Sampel X IPA-1 sebagai kelas eksperimen I dan X IPA-2 sebagai kelas eksperimen II. Instrumen dalam penelitian ini mengguna...
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ASUHAN KEPERAWATAN DENGAN PENATALAKSANAAN TEKNIK RELAKSASI GENGGAM JARI DAN NAFAS DALAM TERHADAP PENURUNAN TEKANAN DARAH PADA PENDERITA HIPERTENSI
Jurnal Fisioterapi dan Ilmu Kesehatan Sisthana (JUFDIKES)
Vol 3
, No 2
(2021)
Background : Hypertension is a medical condition characterized by increased contraction of arteries which causes resistance to blood flow which increases blood pressure against the walls of blood through narrow blood vessels. Objective : To determine the effect of finger grip relaxation techniques and deep breathing on reducing blood pressure in hypertensive patients. Methods : Research design with descriptive method with case study approach. The implementation of Hypertension nursing care was c...
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