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Analisis Dampak Penerapan Pajak UMKM Final terhadap Kepatuhan Wajib Pajak
JURNAL EKONOMI MANAJEMEN AKUNTANSI
Vol 31
, No 2
(2025)
Micro, Small, and Medium Enterprises (MSMEs) play a vital role in Indonesia’s economic development, particularly in job creation, income distribution, and tax revenue contribution. To support MSMEs and encourage formal tax participation, the government issued Government Regulation (PP) No. 23 of 2018, which reduced the Final Income Tax (PPh Final) rate from 1% to 0.5% of gross turnover. This policy aims to increase tax compliance, reduce administrative burdens, and expand the national tax base....
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Determinasi Kualitas Laba dengan Ukuran Perusahaan sebagai Variabel Moderasi pada Perusahaan Manufaktur yang Terdaftar di BEI Tahun 2019-2023
JURNAL EKONOMI MANAJEMEN AKUNTANSI
Vol 31
, No 2
(2025)
This study aims to analyze the effect of profit growth, liquidity, and Leverage on profit quality with company size as a moderation variable in manufacturing companies listed on the Indonesia Stock Exchange for the 2019-2023 period. This research is based on the importance of profit quality as an indicator of real financial performance, as well as the phenomenon of profit management practices that can reduce the quality of financial information. The research method used was quantitative with a c...
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Determinasi Kualitas Laba dengan Ukuran Perusahaan sebagai Variabel Moderasi pada Perusahaan Subsektor Makanan dan Minuman di BEI tahun 2019-2023
JURNAL EKONOMI MANAJEMEN AKUNTANSI
Vol 31
, No 2
(2025)
A competitive company is basically a company that is able to maintain consistency and stability of profits in various business activities, without having to commit acts of fraud that can harm internal and external parties. Achieving high-quality profits is an important indicator of the company's sustainability because it reflects management's ability to effectively manage assets, resources, and business strategies. In the context of this study, the main focus is directed to the effect of leverag...
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Web-Based Inventory Information System Using First-In First-Out (FIFO) Algorithm at CV Dewangga
Mandalangi, Raudatul Jenah
; Sara, Kristina
; Mando, L B Finansius
; Mandalangi, Raudatul Jenah
; Sara, Kristina
; Mando, L B Finansius
JUISI : Jurnal Ilmiah Sistem Informasi
Vol 4
, No 3
(2025)
The development of information technology has encouraged companies to adapt in order to improve operational effectiveness and efficiency, particularly in inventory management. CV Dewangga, a company engaged in the distribution of office supplies, still relies on a manual system using book records and simple documents. This condition often leads to problems such as delays in stock checking, inaccurate data entry, difficulties in tracking incoming and outgoing goods, and late report preparation. T...
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Pengaruh Partisipasi Penyusunan Anggaran dan Motivasi Kerja Terhadap Kinerja Manajerial dengan Gaya Kepemimpinan sebagai Variabel Moderating
EBISNIS : JURNAL ILMIAH EKONOMI DAN BISNIS
Vol 18
, No 2
(2025)
The Karanganyar Regency Government functions as an autonomous region comprising various work units, including offices, agencies, and departments. This study aims to examine the influence of budget participation and work motivation on managerial performance, and to analyze the moderating role of leadership style within this relationship in the Regional Government Work Units (SKPD) of Karanganyar Regency.
This research employed a quantitative approach, utilizing primary data as its main source. Th...
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Pengaruh Return on Equity (ROE), Total Asset Turnover (TATO), Net Profit Margin (NPM) Terhadap Harga Saham : (Studi Empiris Pada Perusahaan Makanan dan Minuman Yang Terdaftar Di BEI Periode 2020-2024)
Hatta: Jurnal Pendidikan Ekonomi dan Ilmu Ekonomi
Vol 3
, No 2
(2025)
This study aims to analyze the Effect of Return on Equity (ROE), Total Asset Turnover (TATO), Net Profit Margin (NPM) on Stock Prices in food and beverage companies listed on the Indonesia Stock Exchange for the 2020-2024 period. The approach in this study is to use a quantitative approach, and based on the objectives, this type of research is causal. The independent variables in this study include Return on Equity (ROE), Total Asset Turnover (TATO), and Net Profit Margin (NPM) and the dependent...
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Pengaruh Pertumbuhan, Struktur Modal, dan Ukuran Perusahaan terhadap Harga Saham Sub Sektor Keramik di BEI (2018–2023)
Populer: Jurnal Penelitian Mahasiswa
Vol 4
, No 2
(2025)
The purpose of this research is to analyze and find out how the company's growth, capital structure and company size affect stock prices in sub-sector, ceramics, porcelain and glass companies listed on the IDX for the 2018-2023 period. This research is an associative quantitative research using secondary data taken from the company's annual financial statements. The sampling technique in this study uses purposive sampling. In this study, 48 samples were obtained for 6 years (20182023). The analy...
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ANALISA DESAIN UI/UX WEBSITE E-LEARNINGMTSN 33 JAKARTA MENGGUNAKAN METODE USER CENTERED DESIGN
JUISI : Jurnal Ilmiah Sistem Informasi
Vol 4
, No 3
(2025)
This study aims to evaluate and improve the user interface (UI/UX) design of the e-learning platform at MTsN 33 Jakarta using the User Centered Design (UCD) method. This method is applied to identify user needs and preferences through observation, interviews, and questionnaires, and to generate design solutions focused on comfort and ease of use. The development process begins with the creation of a wireframe (low-fidelity prototype), followed by the creation of a high-fidelity prototype using F...
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Peranan Pemerintah Kelurahan Bitung Barat Satu dalam Mewujudkan Good Government
Edwin Jacobis
; Frangky Robial
; Hendry Rumengan
; Christian Tarandung
; Nolvy Ruata
; Diana Wangania
; Mei Hastuti
Jurnal Media Administrasi
Vol 10
, No 2
(2025)
The village is a government unit that often receives negative opinions from the public. These opinions include the lack of quality human resources, frequent practices of corruption, collusion and nepotism such as extortion, government officials who are often absent from their places and so on. This study is to determine the extent of the commitment of the Bitung Barat Satu village government in creating Good Government in its area and also to determine the impact of Good Government in providing...
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THE USE OF ANIMATED FILM BASED ON LOCAL WISDOM TO DEVELOP STUDENTS’ IDEAS ON WRITING NARRATIVE TEXT
English Research Journal : Journal of Education, Language, Literature, Arts and Culture
Vol 10
, No 1
(2025)
This study was aimed to describing the class condition when the animated film based on local wisdom is implemented in the teaching and learning activity of writing a narrative text and this study also aimed to find out whether the use of animated films based on local wisdom can develop students’ ideas on writing narrative text. The research used Classroom Action Research as the method of study. This research was conducted on May until August. The subject of the research was the students of XI F...
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