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PENGARUH SUMBER DAN PENYALURAN KREDIT TERHADAP LABA DAN HARGA SAHAM BANK PADA BURSA EFEK INDONESIA (Studi Empiris pada Bank Umum di Bursa Efek Indonesia periode 2013 – 2016)
Jurnal Akutansi dan Sistem Teknologi Informasi
Vol 14
, No 2
(2019)
This study aims to determine and analyze the influence of third party funds (DPK), credit distribution and Non Performing Loan (ROA) to the profitability (ROA) and the influence of ROA on stock prices of banks listed on the BEI. The data used in this study are the financial reports published during 2013 - 2016. This study used a sample of 30 companies with sample selection using Purposive Sampling method. The analysis tools used in this research are simple and multiplel linearregression analysis...
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ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI KINERJA AUDITOR PADA KANTOR AKUNTAN PUBLIK DI SURAKARTA, SEMARANG DAN YOGYAKARTA
Jurnal Akutansi dan Sistem Teknologi Informasi
Vol 14
, No 2
(2019)
This research aims to analyze the factors that affect the performance of auditors. This research is a survey research at Public Accounting Firms in Surakarta, Semarang and Yogyakarta. The study took primary data by spreading the questionnaire. Sampling technique in this research use purposive sampling. The number of respondents of this study is 55 respondents, but the return and can be processed is 48 questionnaires. Technical analysis used is’multiple’linear regression’analysis. The resul...
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ANALISIS RASIO KEUANGAN TERHADAP INCOME SMOOTHING PADA PERUSAHAAN PERBANKAN YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2014 – 2016
Jurnal Akutansi dan Sistem Teknologi Informasi
Vol 14
, No 2
(2019)
The objectives of this research are (1) The effect of return on asset to income smoothing, (2) The effect net profit margin to income smoothing, (3) The effect of financial leverage to income smoothing and (4) The effect of income tax to income smoothing. The population in this research is all the banking companywhich listed in the Indonesian Stock Exchange 2014 - 2016. Sampling technique used in this research is purposive sampling, with the sum of the sample 28 firm. Double linier regression is...
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PENGARUH KECERDASAN INTELEKTUAL, KECERDASAN EMOSIONAL, KECERDASAN SPIRITUAL, DAN KECERDASAN SOSIAL TERHADAP SIKAP ETIS MAHASISWA AKUNTANSI
Jurnal Akutansi dan Sistem Teknologi Informasi
Vol 14
, No 2
(2019)
The purpose of this study is to analyze the influence of intellectual intelligence (IQ), emotional intelligence (EQ), spiritual intelligence (SQ) and social intelligence (SoQ) on the accounting student's ethical attitude. Types of data use qualitative data and quantitative data. Data source uses primary data and secondary data. Collection techniques using questionnaires. The sampling technique used purposive sampling and samples of 83 respondents. Data analysis techniques use classical assumptio...
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ANALISIS PENERAPAN ACTIVITY BASED COSTING SYSTEM DALAM PENENTUAN HARGA POKOK PRODUKSI PADA PT BENGAWAN TEX
Jurnal Akutansi dan Sistem Teknologi Informasi
Vol 14
, No 2
(2019)
The purpose of this research is to know the calculation of cost of goods production with Activity-Based Costing System in PT Bengawan Tex in Surakarta. Data analysis techniques using staple production price analysis with the method of Activity Based Costing System. The research results obtained the conclusion that the calculation of cost of goods production (HPP) transparent plastic sack T45 uses calculation of companies is amounting to Rp 679,88 per sheet, while the HPP uses Activity Based Cost...
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PENGARUH KECERDASAN EMOSIONAL, KECERDASAN INTELEKTUAL, PERILAKU BELAJAR, KOMPETENSI DOSEN, DAN FASILITAS PEMBELAJARAN TERHADAP TINGKAT PEMAHAMAN AKUNTANSI
Jurnal Akutansi dan Sistem Teknologi Informasi
Vol 14
, No 2
(2019)
The purpose of this research is to examine the influence of Emotional Intelligence, Intellectual Intelligence, Learning Behavior, Lecturer Competence, and Learning Facility on Partial Level of Accounting Understanding. This research uses survey method, with student population of Faculty of Economics of Private University in Solo Accredited B. Sampling technique using purposive sampling and judgment sampling. so that in get sample of student of Faculty of Economics Slamet Riyadi (UNISRI) and Seti...
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MEKANISME PENERAPAN PP NO. 46 TAHUN 2013 PADA USAHA MIKRO KECIL DAN MENENGAH (Studi Kasus pada UD X, Ngawi, Jawa Timur Tahun 2014 – 2016)
Jurnal Akutansi dan Sistem Teknologi Informasi
Vol 14
, No 2
(2019)
The purpose of research is to analyze the mechanism of government regulation number 46 that is UD X, Ngawi, East Java in 2014 - 2016. This research is the case study in UD X. This research took primary data and secondary data obtained from UD X. Technical analysis of the data used is statistical analysis with Guttman scale, analysis of tax cutting, deposit and reporting. The result of statistical analysis with Guttman scale resulted a percentage of 47%, indicating that UD X less understood with...
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Urgensi Perlindungan Hak Atas Kekayaan Intelektual Terhadap Produk Industri Kecil Menengah
Research Fair Unisri
Vol 3
, No 1
(2019)
Industri Kecil Menengah sebagai salah satu penyangga ekonomi nasional yang banyak menyerap tenaga kerja disektor non formal semakin bertumbuh dari tahun ketahun. Industri Kecil menengah memerlukan suatu perlindungan atas hak kekayaan intelektual terhadap produk yang dimiliki. Tantangan yang dihadapi oleh Industri kecil menengah adalah masih rendahnya kesadaran terhadap pendaftaran hak kekayaan intektual menimbulkan produk dari industri kecil menengah rawan terhadap klaim pihak lain dan juga eksi...
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OPTIMASI METODE NAIVE BAYES DENGAN FEATURE SELECTION INFORMATION GAIN UNTUK PREDIKSI KETERLAMBATAN PEMBAYARAN SPP SEKOLAH
Muqorobin, Muqorobin
; Kusrini, Kusrini
; Luthfi, Emha Taufiq
; Program Pascasarjana Teknik Informatika, Universitas Amikom Yogyakarta
Jurnal Ilmiah Sinus
Vol 17
, No 1
(2019)
The cost of education is one component of input that is very important in implementing education. Because costs are the main requirement in an effort to achieve educational goals. SMK Al-Islam Surakarta is a private education institution that requires students to pay school fees in the form of Education Development Donations. Educational Development Donation is a routine school fee that is conducted every month. Based on last year's TU report, many students were late in paying Education Developm...
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PENGARUH STRES KERJA, MOTIVASI KERJA DAN KEPEMIMPINAN TERHADAP KEPUASAN KARYAWAN PADA PT. PAMOR SPINNING MILLS KARANGANYAR
Jurnal Ekonomi Bisnis dan Kewirausahaan
Vol 8
, No 1
(2019)
In this research has the objective to determine the effect of Work Stress, Work Motivation, and Leadership on Employee Satisfaction at PT. Pamor Spinning Mills Karanganyar.The hypothesis of this study is thought to influence of Work Stress, Work Motivation, and Leadership have an effect on significant to employee satisfaction at PT. Pamor Spinning Mills Karanganyar either in a persial or simultaneous manner. The result of the analysis in this study can be concluded that work stress, work motiva...
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