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ANALISIS PERBANDINGAN KINERJA KEUANGAN PERBANKAN KONVENSIONAL DAN PERBANKAN SYARIAH TAHUN 2013 – 2017
Jurnal Akutansi dan Sistem Teknologi Informasi
Vol 15
(2020)
The main problem in this study is whether there are differences in the financial performance of conventional banking and Islamic banking in terms of the ratio of LDR / FDR / NIM / NOM, CAR, ROA, NPL / NPF and BOPO in 2013 - 2017. The purpose of this study was to analyze the differences in the financial performance of conventional banking and Islamic banking in terms of the ratio of LDR / FDR, NIM / NOM, CAR, ROA, NPL / NPF, and BOPO in 2013 - 2017. The data used in this study were obtained from...
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PENGARUH INTELLECTUAL CAPITAL TERHADAP KINERJA KEUANGAN (Studi Empiris pada Perusahaan Perbankan Tahun 2013 – 2017)
Jurnal Akutansi dan Sistem Teknologi Informasi
Vol 15
(2020)
This research examines the effect of Intellectual Capital toward financial performance. Variables that are used Human Capital Efficiency (HCE), Structural Capital Efficiency (SCE), Capital Employed Efficiency (CEE) on Return on Assets (ROA) and Market to Book Value (MB). The populations in this research are all of banking companies listed on Indonesia Stock Exchange in 2013 - 2017. The populations in this research are 43 banking companies with 28 samples of banking companies. Technique of collec...
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PENGARUH OVERCONFIDENCE, ILLUSION OF CONTROL, ANCHORING, LOSS AVERSION PADA PENGAMBILAN KEPUTUSAN INVESTASI OLEH MAHASISWA UNISRI SEBAGAI INVESTOR PEMULA
Jurnal Akutansi dan Sistem Teknologi Informasi
Vol 15
(2020)
The main problem in this research is whether there is an influence of financial behavior overconfedence, illusion of control, loss aversion and anchoring that is owned by novice investors. The purpose of this study is to determine and test the effect of overconfidence, illusion of control, loss aversion and anchoring on decision making. This study uses survey methods and data collection techniques using purposive sampling method with a total of 100 respondents. Then analyzed using descriptive st...
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PENGARUH SISTEM INFORMASI AKUNTANSI DAN SISTEM PENGENDALIAN INTERNAL TERHADAP KINERJA KARYAWAN KSPPS BMT AL FATAA KABUPATEN PEMALANG
Jurnal Akutansi dan Sistem Teknologi Informasi
Vol 15
(2020)
This study aims to study how accounting information systems and internal control systems on employee performance in KSPPS BMT Al Fataa Pemalang Regency. The population and sample in this study is the KSPPS BMT Al Fataa Pemalang Regency. The sampling technique is done by using the quota sampling technique. The number of samples that filled out this research questionnaire collected 30 people consisting of employees who work using accounting information systems and internal control systems namely,...
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ANALISIS KINERJA KEUANGAN PEMERINTAH DAERAH KABUPATEN NGAWI TAHUN ANGGARAN 2014 – 2018
Jurnal Akutansi dan Sistem Teknologi Informasi
Vol 15
(2020)
The purpose of this study is to analyze the level of independence, effectiveness, efficiency, growth and analyze the financial performance of the Ngawi Regency government when compared to other regencies in East Java Province. This research was conducted at the local government of Ngawi Regency. The type of data used is secondary data. The results of this study address the financial independence ratio of 10.57% included in the very low category with an instructive relationship pattern. The effec...
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STANDAR UKURAN PERUSAHAAN YANG TELAH MELAKUKAN MANAJEMEN PAJAK DENGAN INDIKATOR CASH ETR (Studi Empiris Pada Perusahaan Food and Beverage yang Terdaftar di Bursa Efek Indonesia Periode 2013 – 2016)
Jurnal Akutansi dan Sistem Teknologi Informasi
Vol 15
, No 2
(2020)
Tax is an important source of funds that will be used to finance state expenditure. In tax collection there are differences in interests between tax authorities and companies. So that the company desire arises to minimize the tax burden that must be paid in order to increase profits. Efforts made by the company are to carry out tax management. The purpose of this study is to determine the standard size of the company that conducts tax management. This study uses empirical studies conducted on fo...
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PENGARUH MODAL SENDIRI DAN MODAL PINJAMAN TERHADAP SISA HASIL USAHA PADA KOPERASI DOSEN DAN KARYAWAN UNIVERSITAS SLAMET RIYADI SURAKARTA
Jurnal Akutansi dan Sistem Teknologi Informasi
Vol 15
, No 2
(2020)
The purpose of this research is to analyze the significance of the influence of private equity and loan capital simultaneously significant effect against the rest of the results of efforts at Cooperative University Faculty and employees of the Slamet Riyadi. Research methods method using case studies, the data type of the data being used is qualitative and quantitative data, the source data used the data of secondary. Method of data collection used documentation. Technique of data analysis used...
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PENGARUH UKURAN PERUSAHAAN, PROFITABILITAS, LEVERAGE, KEPEMILIKAN INSTITUSIONAL, DEWAN KOMISARIS, DAN UMUR LISTING TERHADAP IMPLEMENTASI GOOD CORPORATE GOVERNANCE (Survei pada Perusahaan Jasa Sektor Property dan Real Estate yang Terdaftar di BEI Tahun 2014 – 2016)
Jurnal Akutansi dan Sistem Teknologi Informasi
Vol 15
, No 2
(2020)
This research aim to analyze factors which affect the Implementation of Good Corporate Governmant in annual report of property and real estate companies listed in Indonesian Stock Exchange from 2014 to 2016. The factors tested in this research are Company Size, Profitability, Leverage, Institutional Ownership, Board of Commissioners, and Firm Listing Age as independent variables. The population in this study are property and real estate companies listed in Indonesian Stock Exchange from 2014 to...
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PENGARUH GAYA KEPEMIMPINAN TERHADAP KINERJA PEGAWAI DENGAN MOTIVASI SEBAGAI VARIABEL MEDIASI PADA BADAN KEPEGAWAIAN PENDIDIKAN DAN PELATIHAN DAERAH KABUPATEN PONOROGO
Jurnal Manajemen Sumber Daya Manusia
Vol 13
, No 2
(2020)
This study aims: 1) to analyze the significance of the influence of leadership style on employee performance in BKPPD Ponorogo Regency. 2) to analyze the significance of the influence of leadership style on work motivation in BKPPD Ponorogo Regency. 3) to analyze the significance of the effect of work motivation on employee performance in BKPPD Ponorogo Regency. 4) to analyze work motivation mediating the influence of leadership style on the performance of BKPPD Ponorogo Regency employees. The r...
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ANALISIS CORPORATE SOCIAL RESPONSIBILITY, PROFITABILITAS, UKURAN PERUSAHAAN, DAN LEVERAGE TERHADAP AGRESIVITAS PAJAK (Studi Empiris Perusahaan Manufaktur yang Listing di Bursa Efek Indonesia PeriodeTahun 2015 – 2017)
Jurnal Akutansi dan Sistem Teknologi Informasi
Vol 15
, No 1
(2020)
This study aims to examine the effect of CSR, profitability, company size and leverage against the tax aggressiveness of the manufacturing company listed on the Indonesia stock exchange in the period from 2015 to 2017. The population in this research is all manufacturing companies which amounted to 150 companies. Samples taken based on criteria and obtained 51 companies, so the samples research amounted 153 research data. The data analysis techniques is, descriptive test, classic assumption test...
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