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ANALISIS ARUS KAS UNTUK MENILAI KINERJA KEUANGAN PERUSAHAAN (Studi Kasus Pada PT POS Indonesia (Persero) Tahun 2014- 2018)
Jurnal Akutansi dan Sistem Teknologi Informasi
Vol 16
, No 4
(2022)
ThisSstudyaaims tozanalyze the cash flow statement inaassessingtheccompany's financialpperformance. The benchmarks useddin assessingfinancial performance are operatingccash flowwratio, cash-toointerest coverageratio, capitaleexpenditureeratio, total debt ratio, cash-to-current debt coverageratio, cash flow adequacy ratio, fund flow coverage ratio, and net cash flow ratio.free. This study uses a descriptive qualitative method, with the sample used is thePT POS Indonesia (Persero) cash flow statem...
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ANALISIS PENGARUH SURPLUS ARUS KAS BEBAS DEWAN KOMISARIS INDEPENDEN DAN KEPEMILIKAN MANAJERIAL TERHADAP MANAJEMEN LABA DENGAN LEVERAGE SEBAGAI VARIABEL MODERATING (Survei Perusahaan Sub SektorTransportasi Yang Terdaftar Di BEI Periode 2015-2019)
Jurnal Akutansi dan Sistem Teknologi Informasi
Vol 17
, No 1
(2022)
Earnings management is a policy of accounting to achieve specific goals.The purpose of this research is to determine (1) the effect of free cash flow surpluson profit management (2) the influence of the independent board ofcommissioners on profit management (3) the influence of managerial ownershipon profit management (4) the effect of free cash flow surplus on leveraged profitmanagement as a moderation variable. The study used secondary data in the formof profit management data, free cash flow...
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PENGARUH DUKUNGAN PEMILIK, KEMAMPUAN TEKNIK PERSONAL, PROGRAM PELATIHAN DAN PENDIDIKAN TERHADAP KINERJA SISTEM INFORMASI AKUNTANSI (Survei pada Usaha Kecil dan Menengah Kerajinan Logam Dusun Tumang Desa Cepogo)
Jurnal Akutansi dan Sistem Teknologi Informasi
Vol 17
, No 2
(2022)
This study aims to determine the effect of owner support, personaltechnical skills, training and education programs on the performance ofaccounting information systems. This research was conducted at Small andMedium Enterprises (SMEs) of Metal Crafts in Tumang Hamlet, Cepogo Village.The type of data used is quantitative data. The data source used is primary data.The data collection technique used a questionnaire. The population used in thisstudy were 212 Metal Craft UKM in Tumang Hamlet, Cepogo...
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PENGARUH PENERAPAN GOODiCORPORATEiGOVERNANCE TERHADAPiAUDIT REPORTiLAG (StudiiPada Perusahaan Pertambangan Di Bursa_Efek Indonesia Tahun 2014-2018)
Jurnal Akutansi dan Sistem Teknologi Informasi
Vol 17
, No 2
(2022)
Thissresearch wassconducted to know the effect of the implementation ofgood corporateegovernance on audit report lag in companies listed on Bursa EfekIndonesia in 2014-2015. This research uses secondary data abtained from thecompany’s financial statement. The technique to get sample use purposivesampling.The result of T count -2,253 with p-value 0,01 < 0.05 means that there is anegative and significant influence on the size of the audit committee (X1) on the auditreport lag (Y). H acyl t -2...
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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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KAJIAN FINANCIAL DISTRESS PADA BANK SYARIAH DI INDONESIA
Jurnal Akutansi dan Sistem Teknologi Informasi
Vol 17
, No 2
(2022)
The purpose of this study is to analyze the potential for financial distresswith the Altman Z-score Modification method in Islamic banks in Indonesia andanalyze the differences between Muamalat Bank and public banks that opensharia. The scope of this research is empirical study. The study population isIslamic banks in Indonesia. The sample was 11 years with a purposive samplingtechnique. Data collection methods use documentation and study of literature.Analycis data techniques using the Altman Z...
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Pengaruh Insentif, Fasilitas Kerja, Dan Pengembangan Karir Terhadap Kinerja Karyawan Pada Hotel Sahid Jaya di Surakarta
Jurnal Ekonomi Bisnis dan Kewirausahaan
Vol 11
, No 1
(2022)
The purpose of this study was to analyze the effect of incentives, work facilities, and career development on employee performance. The object of this research is at Hotel Sahid Jaya Surakarta. The hypothesis of this study is that incentives, work facilities, and career development have a positive and significant effect on the performance of Sahid Jaya Hotel employees in Surakarta. The number of samples in this study were 120 respondents who were obtained by using purposive sampling, namely the...
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Studi Eksistensi Komunikasi Antarbudaya dalam Komunitas Seminari Menengah Wacana Bhakti
Keraton: Journal of History Education and Culture
Vol 3
, No 2
(2022)
Community life is living together with other people based on one bond, one calling, and one commitment. This study aims to determine whether community life at the Wacana Bhakti Intermediate Seminary can help seminarians get to know other cultures so that cultural exchanges occur in the community, as well as see if there are inaccurate perceptions among seminarians. The respondents of this study were seminarians (community members) in the Wacana Bhakti Minor Seminary starting from grade 1 to the...
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ASUHAN KEBIDANAN IBU NIFAS DENGAN PUTING SUSU LECET PADA NY.S DI BIDAN PRAKTEK MANDIRI JUNI YANTI MANULLANG KEC. BONAI DARUSSALAM KAB. ROKAN HULU RIAU TAHUN 2021
Justina Rindu Maria Pasaribu
; Fitri Muliana Gulo
; Khatina Khatina
; Samiarni Sitohang
; Nadilla Bretty Br Sembiring
; Mediana Jelita Lahagu
Jurnal Fisioterapi dan Ilmu Kesehatan Sisthana (JUFDIKES)
Vol 4
, No 2
(2022)
Masa nifas atau masa puerperium adalah masa setelah persalinan selesai sampe 6 minggu atau 42 hari. Selama masa nifas, organ reproduksi secara perlahan akan mengalami perubahan seperti keadaan sebelum hamil. Perubahan organ reproduksi ini disebut involusio. Pada masa nifas ibu akan mengalami fase menyusui. Metode yang digunakan dalam penelitian yang digunakan dalam studi kasus ini adalah penelitian deskriptif. Penelitian deskriptif dilakukan untuk memperoleh gambaran fenomena kesehatan yan...
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Analisis Framing pemberitaan Tidak Berkibarnya Bendera Merah Putih di Upacara Penutupan Thomas Cup 2020 : Studi di cnn indonesia.com dan pikiran rakyat. com
Jurnal Asosiatif
Vol 1
, No 2
(2022)
In this research, researchers used qualitative research methods. This study aims to describe the framing of news in the news of the Red and White Flag Not Flying at the Closing Ceremony of the 2020 Thomas Cup after Indonesia won the Thomas Cup 2020 on CNN Indonesia.com and Mind Rakyat.com. In analyzing the news, the researcher uses Robert N. Entman's framing model analysis which focuses on the selection of issues and highlighting aspects. The results of this study indicate that the news presente...
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