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PENGARUH INTENSITAS MODAL, KEPEMILIKAN MANAJERIAL, LEVERAGE, FINANCIAL DISTRESS TERHADAP KONSERVATISME AKUNTANSI PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BEI TAHUN 2020-2022
Dinamika Akuntansi Keuangan dan Perbankan
Vol 13
, No 1
(2024)
The aim of this research is to examine the impact of capital intensity, managerial ownership, leveragee and financial distress on the level of application of conservatism used in manufacturing companies listed on the BEI from 2020 to 2022. The population of this research is manufactur companies listed on the BEI. The method of this research used a purposivee sampling method, totaling 66 companies were used as samples. The panel regression model was used in dat...
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PEMANFAATAN AIR SUMUR BOR MENJADI AIR MINUM DALAM KEMASAN DENGAN REVERSE OSMOSIS DI KALURAHAN SERUT GEDANGSARI GUNUNG KIDUL
Qonitatul Hidayah
; Kusuma, Damar Yoga
; Ardi, Subhan Zul
; Suwartiningsih, Nurul
; Rahmadhia, Safinta Nurindra
Abdi Masya
Vol 5
, No 2
(2024)
Pengelolaan air bersih di Kalurahan Serut telah dikelola oleh Badan Usaha Milik Kalurahan (BUMKal) Karya Manunggal Jaya sejak tahun 2017. Pendistribusian air bersih yang belum merata ke masyarakat karena biaya pemasangan ke rumah masih relatif mahal. Hal ini menyebabkan pemerintah kalurahan Serut dan BUMKal menginisiasi pengelolaan air sumur bor menjadi air minum dalam kemasan (AMDK) untuk meningkatkan profit BUMKal dan menambah pengelolaan air bersih. Untuk merintis unit bisnis pengelolaan air...
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PENGARUH INTELLECTUAL CAPITAL DAN GOOD CORPORATE GORVERNANCE TERHADAP NILAI PERUSAHAAN MENGGUNAKAN ROA SEBAGAI VARIABEL INTERVENING
EBISNIS : JURNAL ILMIAH EKONOMI DAN BISNIS
Vol 16
, No 1
(2023)
This study aims to examine the effect of intellectual capital and good corporate governance on firm value using ROA as an intervening variable. This study used a purposive sampling method in selecting the sample. The research data used in secondary data obtained from goods and consumption companies that have gone public and are listed on the Indonesia Stock Exchange (IDX) in 2016-2021. the independent variables used in this study are intellectual capital and GCG in the form of institutional shar...
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MENILIK REAKSI KREDIT PERBANKAN ATAS DINAMIKA FAKTOR-FAKTOR INTERNAL DAN EKSTERNAL: STUDI KASUS PADA BANK GO PUBLIC INDONESIA PERIODE 2017-2020 DENGAN METODE REGRESI DATA POOL
Dinamika Akuntansi Keuangan dan Perbankan
Vol 10
, No 2
(2022)
This study aims to analyze the influence of internal and external factors on bank credit. The data was obtained from banks listed on the Indonesian Stock Exchange in the 2017-2020 period. Samples were taken based on the purposive sampling technique. This research uses the data pool regression analysis. Then the selection of the best estimate based on the Chow test to select the Pooled Least Square (PLS) estimate with the Fixed Effect Model (FEM). Then the Hausman test was carried out to select t...
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Perancangan Sistem Informasi Akuntansi Penghapusan Aset Tetap Pada BPKAD Pemerintah Kota Cimahi
KOMPAK : Jurnal Ilmiah Komputerisasi Akuntansi
Vol 14
, No 2
(2021)
ABSTRACT
With the rapid development of technology, the role of information systems is very important. One of the organizations that feel the benefits of an information system is government agencies. The process of deleting fixed assets is still using Microsoft Excel so its performance is still not effective. The problem that arises is when recording assets that will be deleted but the physical condition of the assets does not exist and another problem is that there are still many unrecorded asse...
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2 Sitasi
RISIKO DAN MODAL: PENGARUHNYA TERHADAP PROFITABILITAS (STUDI EMPIRIS PADA INDUSTRI PERBANKAN DI INDONESIA)
Dinamika Akuntansi Keuangan dan Perbankan
Vol 10
, No 1
(2021)
This study discusses the effect of risk and capital on profitability of banks issued on the Indonesia Stock Exchange in the period of 2013-2017. The data used is panel data, which is a combination of time series data and cross section data. The method of taking data uses purposive sampling. Technical analysis was performed using multiple regression analysis. The results of the study show that credit risk (NPL) and operational risk (BOPO) have a negative and significant effect on profitability (R...
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Perancangan Sistem Informasi Akuntansi Penerimaan Kas Pendaftaran Siswa Baru Menggunakan Visual Studio dan Ms. Acces di SMP Kartika X-I Bandung
KOMPAK : Jurnal Ilmiah Komputerisasi Akuntansi
Vol 14
, No 1
(2021)
This design aims to determine the cash receipts system for new student registration in order to support the effectiveness of cash receipts for new student registration at SMP KARTIKA XI Bandung. This study uses a qualitative method with a descriptive approach while the software development method uses the water fall method. Data collection techniques using observation, interviews and library studies. Design information system using visual studio and ms.access. Based on the observations made, it...
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PENINGKATAN JUMLAH KUNJUNGAN WISATAWAN SEBAGAI DAYA TARIK WISATA PANTAI MARINA SEMARANG GUNA MENDUKUNG KESEJAHTERAAN MASYARAKAT
EBISNIS : JURNAL ILMIAH EKONOMI DAN BISNIS
Vol 12
, No 2
(2019)
The research in dynamic with the title “attractant Marina shore of Marina Semarang in increased the number of tourist visits” purposes aimed at finding an attractant of the Marina shore of Semarang with the analysis and identified using the tourist methods, accessibility, ameniti and ansilari.
This study uses a kualitative method with 10 responses. The scpersonal technique used observation to the field, online interviews with data sources, the visitors and tourism and tourism later were document...
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1 Sitasi
DETEKSI FINANCIAL STATEMENT FRAUD DENGAN ANALISIS FRAUD PENTAGON PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE TAHUN 2015 – 2017
Dinamika Akuntansi Keuangan dan Perbankan
Vol 7
, No 2
(2019)
This study aims to examine the detection of Fraud's Financial Statementusing the pentagon theory. This research was conducted using the variable Financial Stability ,Financial Target, External Pressur, Personal Financial Need, Ineffective Monitoring, Nature of Industry , Rationalization , Capability and Arrogance . The population in this study are all Manufacturing Companies Registered on the Stock Exchange of the 2015-2017 Period. The sample selection uses a purpose sampling method, so that 44...
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FAKTOR-FAKTOR PENENTU PERSISTENSI LABA (Studi Empiris Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Tahun 2014-2016)
Dinamika Akuntansi Keuangan dan Perbankan
Vol 6
, No 2
(2019)
This study examines the effect of cash flow volatility, accruals, sales volatility, debt level, operating cycle and firm size to earnings persistence. This research is conducted at Indonesia Stock Exchange by using unit of analysis of manufacturing company which have go public. Sampling method using purposive sampling with research period 2014-2016. Relationship and or influence between variables explained by using multiple analysis method with program SPSS 19. The results showed that the sales...
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