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PENGARUH PROFITABILITAS, DEBT EQUITY RATIO, DAN UKURAN PERUSAHAAN TERHADAP MANAJEMEN LABA
Jurnal Akutansi dan Sistem Teknologi Informasi
Vol 15
(2020)
The purpose of this study was to know the effect of profitability, debt to equity ratio and firm size on earnings management in manufacturing companies in the basic industrial sector and chemical metal subsectors and the like that were listed on the Indonesia Stock Exchange in 2016-2018. This type of research is an empirical study. The data source used in this study is secondary data. The study population is manufacturing companies in the basic industrial sector and chemical metal subsectors and...
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PENGARUH MOTIVASI TERHADAP MINAT MAHASISWA AKUNTANSI UNTUK MENGIKUTI PENDIDIKAN PROFESI AKUNTANSI (Survei pada Mahasiswa Akuntansi Fakultas Ekonomi Universitas Slamet Riyadi Surakarta)
Jurnal Akutansi dan Sistem Teknologi Informasi
Vol 15
, No 4
(2020)
Professional accounting education is supplementary education in tertiary education after a bachelor of economics program in an accounting study program. The aim of this research is to analyze the significance of the influence of quality, career and economic motivation on the interest of accounting students to attend accounting education. This research was conducted at the University of Slamet Riyadi Surakarta. The type of data used is qualitative data and quantitative data. Source of data comes...
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PENGARUH AUDIT TENURE, ROTASI AUDITOR, REPUTASI AUDITOR, DAN SPESIALISASI AUDITOR TERHADAP KUALITAS AUDIT
Jurnal Akutansi dan Sistem Teknologi Informasi
Vol 15
, No 4
(2020)
The research aims to know empirical evidence as for factors influencing audit quality of food and beverage firm listed on the Indonesia Stock Exchange. The factors wich analysised in this recearch are audit tenure, auditor rotation, auditor reputation and auditor specialization.The sample of this research is 13 food and beverage firms listed in Indonesia Stock Exchange period 2013-2017 that selected by using purposive sampling method. Technique of analysis for examining the hipotesis was logisti...
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ANALISIS ALTMAN Z-SCORE UNTUK MEMPREDIKSI KEBANGKRUTAN PADA PERBANKAN UMUM SYARIAH TAHUN 2013 – 2017
Jurnal Akutansi dan Sistem Teknologi Informasi
Vol 15
, No 4
(2020)
This study was conducted to predict bankruptcy in Islamic public banks registered at Bank Indonesia (BI) and the Financial Services Authority (OJK) for the period of 2013 - 2017 using the modified Altman Z-score method. The banks studied were 11 banks, namely Aceh Syariah Bank, BCA Syariah Bank, Bukopin Syariah Bank, Dubai Syariah Panin Bank, BRI Syariah Bank, Victoria Syariah Bank, Maybank Syariah Bank, Mega Syariah Bank, Mandiri Syariah Bank, BNI Syariah Bank, Muamalat Bank . Data analysis tec...
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Potensi Penularan Tuberculosis Paru pada Anggota Keluarga Penderita
Jurnal Kesehatan Masyarakat Indonesia
Vol 15
, No 1
(2020)
Latar Belakang: Tuberkulosis paru merupakan penyakit menular yang disebabkan Mycobacterium tuberculosis. Penularan terjadi ketika penderita TBC paru BTA positif batuk atau bersin dan tanpa disengaja penderita menyebarkan kuman ke udara dalam bentuk percikan dahak. Seorang penderita tuberkulosis paru BTA positif dapat menginfeksi 10-15 orang di sekitarnya. penelitian ini bertujuan untuk mengetahui distribusi terduga dan kasus baru TBC paru di sekitar tempat tinggal penderita TBC paru BTA positif....
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PENINGKATAN PENGETAHUAN MASYARAKAT TENTANG PENGGUNAAN DAN PENGELOLAAN OBAT YANG RASIONAL MELALUI PENYULUHAN DAGUSIBU
Gemassika: Jurnal Pengabdian Kepada Masyarakat
Vol 4
, No 1
(2020)
In the era of National Health Insurance (JKN) which has an impact on increasing people's motivation to check health at health care facilities, so that efforts to get drugs are quite easy. But the increasing use of drugs has not been supported by public knowledge about how to consume and manage medicines at home. This community service activity aims to increase public knowledge about the proper use of drugs (rational) and procedures for storing and disposing of drugs that have been damaged or exp...
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40 Sitasi
PELATIHAN AKUPRESUR UNTUK RELAKSASI TUBUH DAN MENGATASI DISMENOREA
Gemassika: Jurnal Pengabdian Kepada Masyarakat
Vol 4
, No 1
(2020)
Acupressure is a technique using touch / contact to balance the energy channels in the body or Qi. Acupressure contests useful for disease prevention, cure, rehabilitation (recovery), relaxation and increase endurance. Acupressure can also be used to treat pain during menstruation (dysmenorrhea). Target and outcome: an increase in knowledge and skills of women, the leaflets about the relaxation of the body and reduce dysmenorrhea, as well as community service articles published. Methods: divided...
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3 Sitasi
Gerakan Masyarakat Hidup Sehat dalam Perspektif Implementasi Kebijakan (Studi Kualitatif)
Jurnal Kesehatan Masyarakat Indonesia
Vol 15
, No 1
(2020)
Latar Belakang: Gerakan Masyarakat Hidup Sehat (GERMAS) merupakan upaya promotif dan preventif guna meningkatkan pola hidup sehat di masyarakat. GERMAS didukung oleh kebijakan Presiden dalam peraturan Instruksi Presiden RI Nomor 1 Tahun 2017. Harapan dengan adanya GERMAS adalah untuk menurunkan angka kematian dan kesakitan yang disebabkan karena perilaku masyarakat yang tidak sehat. Tujuan: Untuk menganalisis implementasi kebijakan Gerakan Masyarakat Hidup Sehat (GERMAS) di Kota Semarang. Metode...
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PERAN GOOD CORPORATE GOVERNANCE, UKURAN PERUSAHAAN, LEVERAGE, DAN PROFITABILITAS DALAM MEMPENGARUHI PENGHINDARAN PAJAK
Jurnal Akuntansi, Keuangan dan Auditing
Vol 1
, No 1
(2020)
ABSTRACTThe study objectives are determining the influence of Good Corporate Governance, firm size, leverage, and profitability on tax avoidance. The study was carried out in mining companies listed in the Indonesia Stock Exchange over the period 2015-2020. The number of samples obtained using purposive sampling are 158 companies and analyzed using multiple linear regression analysis. The result of this study indicate that independent commissioners, audit committees, firm size, and leverage have...
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PENGARUH KONSERVATISME AKUNTANSI, INTENSITAS MODAL, DAN UKURAN PERUSAHAAN TERHADAP PENGHINDARAN PAJAK (Studi Empiris pada Perusahaan Manufaktur Sub Sektor Makanan dan Minuman yang Terdaftar di BEI Tahun 2014 – 2017)
Jurnal Akutansi dan Sistem Teknologi Informasi
Vol 15
, No 3
(2020)
Tax avoidance is a tax avoidance activity carried out in a legal manner that does not violate applicable laws. This study aims to determine the effect of accounting conservatism, capital intensity, and firm size on tax avoidance. The object of this research is the food and beverage sub-sector manufacturing companies listed on the Indonesia Stock Exchange in 2014-2017. The sample selection technique uses purposive sampling, in order to obtain 11 samples of companies that meet the criteria. Data u...
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