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ANALISIS PERBANDINGAN TINGKAT KESEHATAN BANK DENGAN MENGGUNAKAN METODE RGEC PADA BANK BNI DAN BANK BRI PERIODE 2015 – 2017
Prastianingsih, Julia Eka
; Widarno, Bambang
; Harimurti, Fadjar
Jurnal Akutansi dan Sistem Teknologi Informasi
Vol 15
(2020)
The purpose of this study was to analyze the soundness of Bank BNI and Bank BRI in 2015 - 2017. This research uses descriptive research with a quantitative approach, using the RGEC approach (Risk Profile, Good Corporate Governance, Earning, Capital). The results of the assessment through the NPL ratio at BRI Bank were superior with an average value of 5.28% and obtained the title of Healthy, and BNI Bank with an average value of 5.09% obtaining a predicate for Healthy. The results of the assessm...
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PENGARUH SANKSI PAJAK, KUALITAS PELAYANAN, TINGKAT PENDIDIKAN TERHADAP KEPATUHAN WAJIB PAJAK UMKM (Survei Pedagang di Pusat Grosir Solo)
Hasanah, Uswatun
; Suharno, Suharno
; Widarno, Bambang
Jurnal Akutansi dan Sistem Teknologi Informasi
Vol 15
, No 2
(2020)
The purpose of this study is to analyze the effect of tax sanctions, service quality, and level of education. This study uses a survey method, the type of data used is qualitative data that will be supported with quantitative data, data sources used primary data and secondary data. The population in this study were 150 MSME taxpayers from 700 traders at the Solo Wholesale Center. The number of samples in the study was 50 respondents, with sampling using a Convenience Sampling (sample selected wi...
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PENGARUH TEKNOLOGI INFORMASI DAN SISTEM INFORMASI TERHADAP KINERJA PELAYANAN PUBLIK PADA PEGAWAI DINAS KEPENDUDUKAN DAN CATATAN SIPIL KABUPATEN BOYOLALI
Nilasari, Tika Dayanti
; Suharno, Suharno
; Widarno, Bambang
Jurnal Akutansi dan Sistem Teknologi Informasi
Vol 15
, No 2
(2020)
The purpose of this research was to analyze the influence of information technology and information systems as well as analyze the dominant influence between information technology and information systems on performance of service public Service Employees on the population and Notes Civil Boyolali Regency.This type of research survey, with data-collecting interviews, questionnaires, and study of the literature.Test instrument validity and reliability. Data analysis techniques using multiple line...
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ANALISIS PENERAPAN KEWAJIBAN PERPAJAKAN PERUSAHAAN JASA KONSTRUKSI PADA PT. SARANA BANGUN PERKASA SURAKARTA
Sari, Widi Nurindah
; Harimurti, Fadjar
; Widarno, Bambang
Jurnal Akutansi dan Sistem Teknologi Informasi
Vol 15
, No 2
(2020)
The Indonesian government is currently seeking equitable development, One of the government's efforts to obtain funds was obtained from tax collection. Construction Services is one of the activities in the economic, social, and cultural fields which have an important role in achieving various objectives to support the realization of national development. Data obtained from field observations, interviews, and questionnaires to measure the level of understanding of tax obligations. Data were analy...
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ANALISIS PERBEDAAN PROFITABILITAS, TOTAL ASSET TURN OVER, KEBIJAKAN UTANG DAN KEBIJAKAN PEMBAGIAN DIVIDEN PADA PERUSAHAAN ROKOK, PERUSAHAAN KONTRUKSI DAN BANGUNAN SERTA PERUSAHAAN SEMEN YANG TERDAFTAR DI BURSA EFEK INDONESIA
Firdaus, Rizqi Romadhani Ati
; Widarno, Bambang
; Harimurti, Fadjar
Jurnal Akutansi dan Sistem Teknologi Informasi
Vol 15
, No 2
(2020)
The purpose of this study was to analyze the effect of profitability, total asset turnover and debt policy on dividend policy and to analyze differences in dividend policy in cigarette companies, construction and building companies and cement companies listed on the Indonesia Stock Exchange. This type of research is a case study. A sample of 18 cigarette companies, cement and construction and building companies are listed on the Indonesia Stock Exchange 2013 – 2016. Data collection techniques...
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PENGARUH PENGGUNAAN E-FILING, E-BILLING DAN E-FAKTUR TERHADAP KEPATUHAN WAJIB PAJAK BADAN
Aprianto, Julang
; Harimurti, Fajar
; Widarno, Bambang
Jurnal Akutansi dan Sistem Teknologi Informasi
Vol 15
, No 2
(2020)
The purpose of this study was to analyze the effect of e-filling, e-billing and e-invoicing on corporate taxpayer compliance in the Pratama Tax Service Office Surakarta. This type of research is a survey study on corporate taxpayers at KPP Pratama Surakarta. The population of this research is all corporate taxpayers registered in Pratama Tax Service Office Surakarta. The sampling technique used purposive sampling with a sample of 93 corporate taxpayers. The technique of collecting data used a qu...
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PENGARUH KOMPOSISI PEMEGANG SAHAM DAN STRUKTUR MODAL TERHADAP KEBIJAKAN DIVIDEN (Studi pada Perusahaan Manufaktur yang terdaftar di Bursa Efek Indonesia Tahun 2014 – 2016)
Khotimah, Rina Khusnul
; Widarno, Bambang
; Harimurti, Fadjar
Jurnal Akutansi dan Sistem Teknologi Informasi
Vol 15
, No 1
(2020)
purpose ofthis research is to determine the effect of shareholder composition and capital strucutre on dividend policy.This research was conducted on manufacturing companies in the Indonesian Stock Exchange in 2014 – 2016. The population consisted of 145 companies and a sampel of 14 manufcturing campanies in the Indonesian Stock Exchange with purposive sampling technique. The independent variable in this research is dividend policy. Analysis technique using SPSS 21software. The results show th...
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PENGARUH RASIO KEUANGAN TERHADAP TINGKAT KEBANGKRUTAN PERUSAHAAN MENGGUNAKAN MODEL ALTMAN Z- SCORE (Studi Empiris pada Perusahaan Real Estate dan Properti yang Terdaftar di BEI Tahun 2014 – 2016)
Defitria, Anla Dina
; Widarno, Bambang
; Harimurti, Fadjar
Jurnal Akutansi dan Sistem Teknologi Informasi
Vol 15
, No 1
(2020)
The purpose of this study was to determine the effect of financial ratios on bankruptcy rates using the Altman z-score model. This research was conducted on real estate and property companies on the Indonesia Stock Exchange (IDX) in 2014 - 2016. The population consists of 31 companies and a sample of 31 real estate and property companies on the Indonesia Stock Exchange (IDX). The ratio used as an analysis tool is profitability ratio, liquidity, leverage, sales growth (sales growth). The analysis...
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CORPORATE GOVERNANCE DAN PENGUNGKAPAN ENTERPRISE RISK MANAGEMENT (ERM): STUDI EMPIRIS PERUSAHAAN NON KEUANGAN INDONESIA
Kurniawanto, Hudi
; Widarno, Bambang
Research Fair Unisri
Vol 4
, No 1
(2020)
The purpose of this study is to examine the effect of corporate governance on enterprise risk management disclosure in Indonesia. Corporate governance is defined as size of the board of commissioners and the proportion of independent commissioners. This study also uses firm size as a control variable.The samples are selected using purposive sampling, with 117 annual reports from non-financial companies listed in Indonesia Stock Exchange in the year 2014-2016. The results of this study prove that...
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1 Sitasi
REKONSTRUKSI AKUNTANSI SEKTOR PUBLIK DI PEMERINTAHAN TINGKAT RT/RW
Exsplorasi: Jurnal Ilmu Sosial dan Humaniora
Vol 20
, No 1
(2013)
Abstract Governance in level of RT/RW represent level of lowest governance at one blow as back part harpoon from grand system of governance of exist in Indonesia. Pattern of Management system of good governance have righteously reach system of governance in level of RT/RW of according to reform trust. Problem of RT/RW do not limited to the hygiene problem, work to devote, security, social and the other classic problem. But there is dissimilar problem which during the time not yet got good atte...
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