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Pengaruh Frekuensi Rapat Dewan Komisaris dan Karakteristik Dewan Komisaris terhadap NilaiPerusahaan di Sektor Properti dan Real Estate
EBISNIS : JURNAL ILMIAH EKONOMI DAN BISNIS
Vol 18
, No 1
(2025)
This study aims to analyze the effect of the frequency of board of commissioner meetings and the size of the board of commissioners on company value in the property and real estate sector listed on the Indonesia Stock Exchange (IDX) during the period 2020 to 2023. This study uses a quantitative approach, this study utilizes secondary data obtained from the company's annual report. Of the total 94 companies listed on the IDX, the purposive sampling method was used to filter data according to cert...
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Prosedur dan Teknis Diagnosa Kesulitan Belajar
Populer: Jurnal Penelitian Mahasiswa
Vol 4
, No 1
(2025)
Teachers are the most important component in the learning process in education. However, many students are not interested and bored during the learning process; some even fall asleep after being promised something. Students' ability to understand learning materials is influenced by various internal and environmental variables. Helping students in learning will have a negative impact on their development and quality of life in the future if not managed properly by parents and teachers. Therefore,...
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Pengelolaan Manajemen Keuangan: Prioritas, Evaluasi Dan Akuntabilitas Di Sman 9 Bandung
Populer: Jurnal Penelitian Mahasiswa
Vol 3
, No 4
(2024)
This study aims to analyze financial management at SMAN 9 Bandung, focusing on efficiency, prioritization, and accountability. Using a qualitative approach, data were collected through structured interviews with the school treasurer to explore challenges, practices, and solutions in fund management. The findings reveal that the primary funding sources are BOS and BOP, which are often insufficient to meet operational needs. Budget preparation involves collaboration among the principal, teachers,...
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Implikasi Yuridis Atas Akta Pengikatan Jual Beli (APJB) Dan Akta Jual Beli (AJB) Terhadap Perjanjian Utang Piutang
Jurnal Akta Notaris
Vol 2
, No 1
(2023)
Dalam menjalankan kegiatan usaha diperlukan suatu modal yang bersumber dari modal sendiri maupun hutang. Pada umumnya dalam pemberian hutang atau pinjaman akan dibuat suatu Perjanjian Utang Piutang dan atas jaminan berupa hak atas tanah yang diberikan oleh debitur akan dibuat suatu Akta Pemberian Hak Tanggungan. Namun demikian, pada studi kasus Putusan Nomor 437 PK/Pdt/2013 terdapat perbuatan hukum yang berbeda atas hubungan utang piutang antara Para Penggugat dan Tergugat I, yakni dibuatnya Akt...
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ANALISIS FAKTOR YANG MEMPENGARUHI KINERJA PEMERINTAH DAERAH DI KABUPATEN KARANGANYAR
Jurnal Akutansi dan Sistem Teknologi Informasi
Vol 17
, No 2
(2022)
This research was conducted on 41 Regional Apparatus Organizations inKaranganyar Regency, the type of data used is quantitative data. The data sourceused is primary data. The entire population in this study were all Civil Servants inthe Karanganyar Regency. The sample used in this study was employees offinance in each Regional Apparatus Organization in Karanganyar Regency. Thesampling technique is done by using purposive sampling method. This studyshows that the Financial Accounting System, fina...
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PENGARUH EFEKTIFITAS DEWAN KOMESARIS DAN KOMITE AUDIT TERHADAP TAX AGGRESSIVENESS
Jurnal Ilmu Manajemen dan Akuntansi Terapan
Vol 9
, No 1
(2018)
The existence of governance structure such as board ofcommissioners and audit committee implies a better monitoring functionon the financial reporting process that represent manager actions.Nevertheless, the quality of the monitoring function depends on howeffective the board and the audit committee perform their duties. Thisstudy examines how the effectiveness of the board of commissioners andaudit committee in a two tierboard structure influences the taxaggressiveness.This study develops a sco...
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ANALISIS PENERIMAAN DAN KONTRIBUSI PAJAK HOTEL TERHADAP PENDAPATAN ASLI DAERAH (Studi Kasus pada Dinas Pendapatan Pengelolaan Keuangan dan Aset Kabupaten Sukoharjo Tahun 2011 – 2015)
Jurnal Akutansi dan Sistem Teknologi Informasi
Vol 13
, No 3
(2017)
The purpose of this study was to analyze the effectiveness, efficiency and taxcontribution in Sukoharjo district from 2011-2015. This research is a case study inSukoharjo district. The type of data using quantitative and qualitative data. Sourcesof data using secondary sources. The technique of collecting data used interviews,documentation and observation. Data were analyzed used effectiveness ratio,efficiency ratio and the ratio of contributions. The results showed the averageeffective tax reve...
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ANALISIS PENGARUH PERMANENT DIFFERENCES, TEMPORARY DIFFERENCES, LPBTD, LNBTD DAN TINGKAT HUTANG TERHADAP PERSISTENSI LABA
Jurnal Ilmu Manajemen dan Akuntansi Terapan
Vol 8
, No 1
(2017)
This study aims to examine the factors that affect the persistence of earnings.Factors affecting earnings persistence consist of permanent differences, temporarydifferences, Large Positive Book Tax Differences (LPBTD), Large Negative Book TaxDifferences (LNBTD), and debt levels. The sampling method used is pruposive samplingwith the following criteria, 1. Manufacturing companies listed on the BEI and publishthe audited financial statements as of December 31 consistently and completely from2010-2...
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PENGARUH KEADILAN ORGANISASIONAL TERHADAP KECURANGAN DENGAN VARIABEL MODERATING KUALITAS PENGENDALIAN INTERNAL
Jurnal Ilmu Manajemen dan Akuntansi Terapan
Vol 7
, No 2
(2016)
The purpose of this study was to examine the relationship betweenorganizational justice against fraud employees and test the quality ofinternal control as factors that strengthen or weaken the relationship betweenorganizational justice with employee fraud.This study uses primary data.Data taken directly from the respondents by using questionnaire technique to47 respondents in minimarket outlets that are the object of research in the cityof Semarang. Data were analyzed by simple regression analys...
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PENGARUH KINERJA KEUANGAN TERHADAP NILAI PERUSAHAAN DENGAN MENGGUNAKAN TOBINS’Q: Studi Kasus Pada Perusahaan Pertambangan yang Terdaftar di Bursa Efek Indonesia Periode 2008 sampai 2012
Jurnal Ilmu Manajemen dan Akuntansi Terapan
Vol 7
, No 1
(2016)
The purposeof this study was to find empirical evidence of theinfluence of company'sinvestment decision, financing decision, ,firmprofitability, firmproductivity and firmliquidity to the company’s value.Thestudy took a sample of mining and service mining companies listed inIndonesia Stock Exchange period of 2008 until 2012. Sampling wascollected by using purposive sampling technique. Samples obtained in thisstudy were 75 companies.The result of this research shows that investmentdecision and f...
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