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KEDUDUKAN ASAS KEBEBASAN BERKONTRAK DALAM KEBIJAKAN KEMITRAAN KEHUTANAN
Wacana Hukum
Vol 25
, No 1
(2019)
Kemitraan Kehutanan merupakan salah satu skema kerjasama antara pengelola hutan dengan masyarakat dalam rangka mengembangkan dan memanfaatkan sumber daya hutan yang ada untuk kepentingan ekonomi. Kemitraan Kehutanan lahir dari Peraturan Menteri Lingkungan Hidup dan Kehutanan Nomor P.83/Menlhk-Setjen/2016 tentang Perhutanan Sosial. Peraturan tersebut mengharuskan para pihak terkait untuk membuat naskah kesepakatan kerjasama dalam membangun kemitraan kehutanan. Hasil kajian ini menyimpulkan bahwa...
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ASPEK HUKUM LINGKUNGAN HIDUP DALAM UPAYA MENCEGAH TERJADINYA KERUSAKAN DAN PENCEMARAN LINGKUNGAN HIDUP DI INDONESIA
Wacana Hukum
Vol 24
, No 1
(2019)
In Article 33 paragraph (3) of the 1945 Constitution which states that: 'earth and water and natural resources contained therein is controlled by the State and used for the greatest prosperity of the people ". The provision is further stipulated in Law No. 23 of 2009 on the Protection and Environmental Management, in the provisions of Article 57 paragraph (1) regulates the procedure for the maintenance of the environment, namely: "Maintenance of the environment is done through the efforts of: a....
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PENGARUH MOTIVASI TERHADAP MINAT MAHASISWA AKUNTANSI MENGIKUTI UJIAN SERTIFIKASI PROFESI AKUNTANSI
Jurnal Akutansi dan Sistem Teknologi Informasi
Vol 14
, No 3
(2019)
The purpose of this study is to find out whether quality motivation, career motivation and economic motivation affect the students' participation in the Accounting Professional Certification Examination. This study uses quantitative methods. The sampling technique in this study with non-probability sampling method with purposive sampling technique, by determining the number of respondents 100 of the total population of 439 undergraduate students of the Faculty of Economics Accounting Study Progr...
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PENGARUH PROFITABILITAS, UKURAN PERUSAHAAN, DAN LEVERAGE TERHADAP NILAI PERUSAHAAN (Studi Empiris: Perusahaan Perbankan yang Terdaftar di Bursa Efek Indonesia Tahun 2013 – 2016)
Jurnal Akutansi dan Sistem Teknologi Informasi
Vol 14
, No 3
(2019)
This study aims to determine whether there is a partial influence Profitability, Company Size and Laverage to Company Value. The population in this study is a banking company listed on the Indonesia Stock Exchange (IDX) that has been audited and continuously publish financial statements for five periods. Technique of sampling this research use purposive sampling, hence obtained sample of research counted 31 company for every year, so that data obtained as 124 observation data. Data analysis tech...
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PENGARUH TOTAL QUALITY MANAGEMENT, SISTEM PENGUKURAN KINERJA, DAN SISTEM PENGHARGAAN TERHADAP KINERJA MANAJERIAL (Studi Kasus pada PT Telkom Surakarta)
Jurnal Akutansi dan Sistem Teknologi Informasi
Vol 14
, No 3
(2019)
This study aims to examine the effect of Total Quality Management, performance measurement system, and reward system of the managerial performance. The object of this study is PT Telkom Surakarta. Sample in this study as much as 72. The technique of collecting data is done by the spread of questionairre. The result of this study use F test show Total Quality Management, performance measurement system, and reward system simultaneously effect to managerial performance. The result t test show Total...
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PENGARUH PROFITABILITAS, PERTUMBUHAN ASET, LIKUIDITAS, STRUKTUR AKTIVA, DAN PERTUMBUHAN PENJUALAN TERHADAP STRUKTUR MODAL
Jurnal Akutansi dan Sistem Teknologi Informasi
Vol 14
, No 3
(2019)
The purpose of this study is to determine whether profitability, asset growth, liquidity, asset structure and sales growth have an influence on the capital structure of the food and beverage manufacturing sector listed on the Indonesia Stock Exchange for the period 2012 – 2016. This study uses a type of quantitative data derived from annual reports which are published on the IDX website (www.idx.co.id) and the website of each company. The population in this study were 16 companies contained in...
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PENGARUH KOMITE AUDIT, UKURAN PERUSAHAAN, DAN LEVERAGE TERHADAP PENGHINDARAN PAJAK (Studi pada Perusahaan Perbankan yang Terdaftar di Bursa Efek Indonesia Tahun 2015 – 2017)
Jurnal Akutansi dan Sistem Teknologi Informasi
Vol 14
, No 3
(2019)
The purpose of this research was: 1) analyzes the significance of the influence of the audit Committee against tax evasion on banking company listed on the Indonesia stock exchange Years 2015 - 2017. 2) analyzes the significance of the influence of the size of the company against tax evasion on banking company listed on the Indonesia stock exchange Years 2015 - 2017. 3) Analyzing the significance of the influence of leverage against tax evasion on banking company listed on the Indonesia stock ex...
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PENGARUH PROFITABILITAS, STRUKTUR AKTIVA, LIKUIDITAS DAN RASIO UTANG TERHADAP STRUKTUR MODAL PADA PERUSAHAAN FARMASI DI BEI
Jurnal Akutansi dan Sistem Teknologi Informasi
Vol 14
, No 4
(2019)
This research was conducted aiming to find out the influence of the structure of assets, profitability, liquidity and capital structure debt ratios on pharmaceutical companies in BEI 2013 - 2017 period. This research is quantitative research are causal associative. Samples were taken using a purposive sampling technique. Sample company used in this study as many as 7 companies in 5 periods of as much as 35, while there are outlier data is 1, so the sample research as much as 34 samples. Data ana...
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PENGARUH KARAKTERISTIK PERUSAHAAN DAN SALES GROWTH TERHADAP TAX AVOIDANCE (Studi Kasus pada Perusahaan Manufaktur Sektor Makanan dan Minuman yang Terdaftar di BEI tahun 2013 – 2016)
Jurnal Akutansi dan Sistem Teknologi Informasi
Vol 14
, No 4
(2019)
The purpose of this research is to find out the influence of corporate characteristics and Sales Growth on tax avoidance. This research was conducted on manufacturing sector food and beverage companies in Indonesia Stock Exchange (IDX) 2013 - 2016. The population are 16 companies and the samples are 11 manufacturing sector food and beverage companies which are listed in IDX and the sample collection technque has been done by using purposive sampling. The independent variables consist of corporat...
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PENGARUH DUKUNGAN MANAJEMEN PUNCAK, KETERLIBATAN PENGGUNA, FORMALISASI PENGEMBANGAN SISTEM, PELATIHAN DAN PENDIDIKAN TERHADAP KINERJA SISTEM INFORMASI AKUNTANSI (Studi di Badan Pendapatan Pengelolaan Keuangan dan Aset Daerah Kota Surakarta)
Jurnal Akutansi dan Sistem Teknologi Informasi
Vol 14
, No 4
(2019)
The purpose of this research is to analyze the significance of the influence of top management support, user engagement, formalisasi systems development as well as training and education of accounting information system on performance of the Agency's Revenue Financial and assets management Area of the city of Surakarta. The research results obtained conclusions that: 1) there is a significant positive influence on the support of top management on performance information system accounting. 2) the...
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