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THE EFFECT OF CASH TURNOVER, RECEIVABLE TURNOVER AND TOTAL ASSET TURNOVER TO PROFITABILITY IN FOOD AND BEVERAGE COMPANIES LISTED ON THE IDX DURING THE 2018-2020 PERIOD
Fokus Ekonomi : Jurnal Ilmiah Ekonomi
Vol 18
, No 2
(2023)
This study aims to determine the effect of Cash Turnover, Accounts Receivable Turnover and Total Asset Turnover on Profitability, either partially or simultaneously; The samples used in this study were 22 food and beverage companies listed on the IDX for the period 2018 – 2020. The data used is secondary data. While the method used is multiple linear regression method using the SPSS version 23 program, to obtain a comprehensive picture of the relationship between the independent variables and th...
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ANALISIS PENDAPATAN ASLI DAERAH PROVINSI JAWA TENGAH PERIODE 2018-2022
KOMPAK : Jurnal Ilmiah Komputerisasi Akuntansi
Vol 16
, No 2
(2023)
Local Own Revenue is income earned by a region that is collected based on regional regulations in accordance with statutory regulations. the research data used is secondary data obtained from UPPD Kota Semarang II in 2018-2022. the study population is the taxpayer and retribution. The number of samples for 5 consecutive years, so that the total research data amounted to 240 data selected using the saturation sampling method. This study used multiple regression analysis and SPSS. the result obtai...
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1 Sitasi
Pengaruh Kesadaran Wajib Pajak, Akses Pajak, Fasilitas Dan Kualitas Pelayanan Terhadap Kepatuhan Wajib Pajak Kendaraan Bermotor: Indonesia
KOMPAK : Jurnal Ilmiah Komputerisasi Akuntansi
Vol 16
, No 2
(2023)
The purpose of this study is to ascertain whether the compliance of motor vehicle tax payers is affected by taxpayer awareness, tax access, facilities, and service quality. The research used in this study is quantitative. Primary data were gathered for this study by the distribution of questionnaires in survey procedures. Incidental sampling is the sampling strategy applied. 100 motor vehicle taxpayers registered at the West Surabaya Samsat Office made up the study's sample. The WarpPLS 7.0 SEM...
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Pengaruh Kinerja Keuangan dan Corporate Governance terhadap Penghindaran Pajak
KOMPAK : Jurnal Ilmiah Komputerisasi Akuntansi
Vol 16
, No 2
(2023)
Tax avoidance is a strategy that aims to minimize corporate tax on pre-tax profit. This study aims to provide empirical evidence regarding the effect of company size, profitability, independent commissioners, and institutional ownership on tax evasion during the Covid-19 pandemic. The population in this study are manufacturing sector companies listed on the Indonesia Stock Exchange for the 2020-2021 period. By using purposive sampling technique, data were obtained from 74 companies so that 148 o...
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Pengaruh Profitabilitas, Likuiditas, Ukuran Perusahaan dan Struktur Aktiva Terhadap Struktur Modal Pada Perusahaan Property dan Real Estate
KOMPAK : Jurnal Ilmiah Komputerisasi Akuntansi
Vol 16
, No 2
(2023)
The research aimed to return on asset, current ratio, company size and assets structure on capital structure at property and real estate companies in indonesia stock exchange year of 2020-2022. The selected sample were 64 companies through purposive sampling. Souurces of data used secondary data with data collection through documentation. The data analysis technique used multiple linear regression. The results showed that the return on asset has a positive and signification effect on capital str...
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2 Sitasi
Web-Based Sales System Using the Cash-Basic Method
KOMPAK : Jurnal Ilmiah Komputerisasi Akuntansi
Vol 16
, No 2
(2023)
Sales are important transactions for companies or agencies because they are the main source of income used to carry out operational activities. In making sales, data processing procedures are needed which are arranged in a certain sequence, which in the accounting system is called a sales procedure. By using the Cash Basis method, companies do not need to make reserves for uncollected cash and can display actual cash position reports. A sales system that will make it easier to manage sales trans...
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SEJARAH PERKEMBANGAN & URGENSI ALTERNATIF PENYELESAIAN SENGKETA
Jurnal Global Citizen : Jurnal Ilmiah Kajian Pendidikan Kewarganegaraan
Vol 12
, No 2
(2023)
One tries to work anywhere with no hindrances and can compete with their rivals in the competitive environment of today's globalized world. The emergence of disputes is one of the things that often occurs in circumstances like this. Disputes are ingrained in human life. Disputes in everyday life can arise between business partners, family, friends, husband and wife, and so on. A forum whose task is to resolve disputes can be used as a means of dispute resolution. Courts are the official place to...
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THE PRINCIPLE OF JUSTICE IN CONSUMER AGREEMENTS AND ITS INFLUENCE ON THE VALIDITY OF CONTRACTS ARE LINKED TO LAW NUMBER 8 OF 1999 CONCERNING CONSUMER PROTECTION IN ACHIEVING ECONOMIC DEVELOPMENT GOALS IN INDONESIA
Jurnal Global Citizen : Jurnal Ilmiah Kajian Pendidikan Kewarganegaraan
Vol 12
, No 2
(2023)
This article discusses the civil aspect in contract cases, which are used by many people in various business collaborations. This article uses a normative research method, and uses a statutory approach. The provisions limiting the authority to make this exoneration clause have not been explicitly regulated. The only provision is the UUPK, although it uses the term standard clause which turns out to be different in meaning from the exoneration clause. In this case the standard clause is defined a...
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PEMBERDAYAAN TENAGA KERJA DISABILITAS TUNARUNGU SEBAGAI UPAYA PEMENUHAN HAK ATAS KESEMPATAN KERJA PADA PT. PROTECDA KREASI PRIMA KABUPATEN WONOSOBO
Jurnal Global Citizen : Jurnal Ilmiah Kajian Pendidikan Kewarganegaraan
Vol 12
, No 2
(2023)
The state is responsible for respecting, protecting and fulfilling the rights of citizens, including groups with disabilities. One of the rights of groups with disabilities is the right to get employment opportunities. However, in reality there are still groups with disabilities whose rights to work opportunities have not been fulfilled. This study analyzes the empowerment of disabled workers conducted by PT. Protecda Kreasi Prima as an effort to fulfill the right t...
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Pentingnya Peningkatan Kesadaran Kewarganegaraan Pada Mahasiswa Di Lingkungan Kampus
Jurnal Global Citizen : Jurnal Ilmiah Kajian Pendidikan Kewarganegaraan
Vol 12
, No 2
(2023)
Kewarganegaraan sendiri bertujuan untuk mengajarkan warga negara meliputi hak, kewajiban, dan tanggung jawab dalam masyarakat, nilai - nilai kemanusiaan, dan pilar – pilar kebangsaan. Penelitian ini bertujuan untuk membentuk sikap kritis, partisipatif, dan etnis dalam berperilaku sebagai warga negara. Metode penelitian studi literatur secara kualitatif yang diperoleh melalui literasi berbagai buku, artikel, dan jurnal yang berkaitan dengan materi yang dibahas. Hasil penelitian ini menunjukkan...
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