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Pengaruh Book Tax Differences Dan Tingkat Hutang Terhadap Persistensi Laba Pada Perusahaan Sektor Perbankan Yang Terdaftar Di Bursa Efek Indonesia Periode 2019 - 2023
Jurnal Akuntansi, Keuangan dan Auditing
Vol 5
, No 1
(2024)
In the decision-making process, information about profits plays an important role. The right decision often depends on the quality of the earnings information itself. Quality profits are profits that can provide an accurate indication of future porfit estimates. Consistency in earnings indicates superior earnings quality over time. In addition, differences between recorded profits in books and profits subject to tax (book tax differences) can affect profit persistance due to differences in the r...
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Pengaruh Perencanaan Pajak Dan Profitabilitas Terhadap Manajemen Laba
Veronica Simanjuntak, Ratna
; Oktafiyani, Melati
; Indah Hernawati, Retno
; Hadi Saputra, Dian Festiana
Jurnal Akuntansi, Keuangan dan Auditing
Vol 5
, No 1
(2024)
This research aims to determine the influence of tax planning and profitability on the earnings management of the transportation and logistics sector listed on the Indonesia Stock Exchange in 2017–2022. This study falls into the category of quantitative research. Purposive sampling was the method used for the sampling process. Thus, six companies in the transportation and logistics industry made up the sample. Documentation is the method of data collection that is employed. SPSS version 24 softw...
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Dampak Pemberlakuan Insentif Dan Relaksasi Pajak Pandemi Covid-19 Terhadap Kinerja Keuangan Perusahaan Sektor Energi
Jurnal Akuntansi, Keuangan dan Auditing
Vol 5
, No 1
(2024)
The aim of this research was to determine the impact of the implementation of incentives and tax relaxation for the Covid-19 pandemic on financial performance as measured by profitability, output, implications of incentives and tax relaxation, debt capacity, capital stock and employee costs in energy companies listed on the Indonesia Stock Exchange from 2017 to 2022. The population in this research is 66 companies in the energy sector listed on the Indonesia Stock Exchange from 2017 to 2022. The...
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Kegiatan Penapisan Kadar Hemoglobin untuk Mencegah Kejadian Anemia pada Populasi Lanjut Usia di Gereja St. Fransiskus Asisi
Wijaya, Christian
; Setia, Nicholas
; Alvianto, Fidelia
; Kurniawan, Joshua
; Nathaniel, Fernando
; Santoso, Alexander Halim
Jurnal Suara Pengabdian 45
Vol 3
, No 2
(2024)
The World Health Organisation (WHO) estimates that the global population aged over 60 years will increase from 900 million in 2015 to 2 billion in 2050. This demographic is particularly vulnerable to disease and disability, with declining haemoglobin levels long considered a consequence of aging. Nutritional deficiencies, chronic diseases, kidney disease, haematological malignancies, and anemia of unknown cause can all contribute to anemia in the elderly. This significantly impacts physical perf...
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Deskripsi Metode Jarimatika Pada Materi Perkalian Di Sekolah Dasar
Karunia: Jurnal Hasil Pengabdian Masyarakat Indonesia
Vol 3
, No 2
(2024)
In learning mathematics, calculation techniques are indispensable. However, a common issue encountered is the lack of proficiency in calculations, whether it be addition, subtraction, multiplication, or division. Jarimatika is a method of mathematical calculation using the fingers as tools to facilitate arithmetic operations, especially multiplication. This activity aims to socialize and understand the responses of students and teachers towards the use of the Jarimatika method in elementary scho...
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Pengembangan Media Pembelajaran Berbantuan Appgeyser Berbasis Web Untuk Meningkatkan HOTS Peserta Didik Dalam Pembelajaran Fisika
Jurnal Inovasi Pendidikan Sains (JIPS)
Vol 5
, No 1
(2024)
Telah dilakukan penelitian dan pengembangan media pembelajaran Fisika berbantuan Appgeyser untuk meningkatkan HOTS peserta didik. Metode penelitian pengembangan ini menggunakan model pengembangan ADDIE yang terdiri atas lima tahap pengembangan yaitu Analysis (analisis), Design (perancangan), Development (pengembangan), Implementation (penerapan), Evaluation (mengevaluasi). Penelitian dilakukan di SMK Muhammadiyah Majenang dengan subjek uji coba berjumlah 31 peserta didik. Instrumen yang digunaka...
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Pengaruh Kompensasi dan Lingkungan Kerja terhadap Kinerja Karyawan di PT. Exim Jaya Abadi (AsiaCommerce Network Ltd)
CiDEA Journal
Vol 3
, No 1
(2024)
Employee performance is crucial for companies to achieve their goals and grow. This study investigates the impact of compensation and work environment on employee performance at PT. Exim Jaya Abadi. Data was collected through questionnaires and secondary sources. Data analysis included quality tests, classical assumption tests, regression analysis, hypothesis testing, and coefficient of determination tests. The results showed that compensation has a positive effect on employee performance (t cou...
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Edukasi Dan Identifikasi Titik Kritis Halal Produksi Keju Nabati Di Kelompok Wirausaha Mahasiswa V-Cheese
Palawa: Jurnal Pengabdian Kepada Masyarakat
Vol 3
, No 1
(2024)
Abstrak. Kelompok Wirausaha Mahasiswa (KWM) V-Cheese merupakan kelompok usaha yang memproduksi keju nabati. Kegiatan pengabdian ini ditujukan untuk mengidentifikasi dan memberikan edukasi kepada mitra mengenai penentuan titik kritis halal pada bahan baku keju nabati. Kegiatan pengabdian dilakukan dengan tahapan identifikasi pengetahuan dasar mitra mengenai titik kritis halal, identifikasi alur proses, bahan baku dan titik kritis halal bahan baku pada produksi keju nabati, serta diakhiri dengan e...
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Perbaikan Tanah Ekspansif Dengan Penambahan Pasir Kasar Sebagai Stabilisator
Jurnal Teknik Sipil
Vol 17
, No 1
(2024)
Stabilisasi tanah merupakan suatu langkah untuk meningkatkan sifat-sifat dan kekuatan pada tanah. Salah satu metode untuk meningkatkan daya dukung tanah adalah dengan menambah atau mencampur dengan material yang memiliki nilai daya dukung yang tinggi. Penelitian akan difokuskan pada daya dukung tanah dengan menambah atau mencampur pasir kasar menggunakan pengujian Atterberg Limits dan Proctor yang diharapkan dapat meningkatkan daya dukung tanah terhadap kepadatannya. Penelitian dilakukan di Labo...
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The Implementation of BIM Tekla Structure on Quantity Take Off for Structural Works of X Building Project
Jurnal Teknik Sipil
Vol 17
, No 1
(2024)
BIM technology in the construction world is growing. However, the application of BIM in Indonesia has not been carried out thoroughly. BIM technology can help quantity take off work that affects the success or failure of a project. BIM can reduce the error rate of quantity take off planning calculations compared to manual calculations. Tekla Structure is one of the software developments of BIM that can produce quantity take off building output along with 3D visualisation. This research conducts...
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