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Pengaruh Leverage Dan Ukuran Perusahaan Terhadap Konservatisme Akuntansi Pada Perusahaan Manufaktur Subsektor Makanan Dan Minuman Di Bursa Efek Indonesia Tahun 2017-2021
Profit: Jurnal Manajemen, Bisnis dan Akuntansi
Vol 2
, No 2
(2023)
Accounting conservatism is a precautionary concept that really needs to be considered in accounting for financial statements because company activities are accompanied by uncertainty. This study aims to determine the effect of leverage (X1) and company size (X2) on accounting conservatism in food and beverage companies on the Indonesia Stock Exchange. The data source used in this research is secondary data in the form of annual financial reports. The population used in this study were all food a...
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Policy Analysis of Collection of Land and Building Tax in Pematang Serai Village, Langkat Regency
Proceeding. of The International Conference on Business and Economics
Vol 1
, No 2
(2023)
This study raises the phenomenon of the policy of collecting Rural Land and Building Tax in Pematang Serai Village, Langkat Regency. The reason for this research was carried out because of the facts and data which show that in 2018-2021 tax realization for Pematang Serai Village has not reached the target every year. Some of the things that become a problem in this study are the many phenomena of tax objects that are not in accordance with the number of taxpayers that must be paid by the communi...
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Study of Acceptance of Retribution for Cleaning Services in Pematang Serai Village, Langkat Regency
Proceeding. of The International Conference on Business and Economics
Vol 1
, No 2
(2023)
This study raises the phenomenon of the effectiveness of receiving cleaning service retribution in Pematang Serai Village, Langkat Regency. The reason for this research was that the acceptance of cleaning service retribution for Langkat Regency from 2014 to 2020 was still not optimal and had not been able to reach the targets set each year, so it was necessary to conduct research to measure the effectiveness of receiving cleaning service retribution with an analysis of the principles of good gov...
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Perancangan Digital Book Sejarah Kabupaten Boyolali
Kemadha
Vol 13
, No 1
(2023)
Abstract
This final project is based on the lack of media knowledge about the history of the Boyolali district and exciting information for the public. Therefore, the&nbs...
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Determinan Nilai Perusahaan Sub Sektor Makanan Dan Minuman Yang Terdaftar Di Bursa Efek Indonesia Tahun 2017-2021
Jurnal Ilmiah Serat Acitya
Vol 12
, No 1
(2023)
Company Value is one of the company's goals to be achieved by maximizing the value of Shares. Company value is also one of the factors considered by investors when investing in the capital market. The company value of the food and beverage sub-sector for the last 5 years since 2017 has decreased significantly in 2019 to 2021. Firm Value is influenced by various factors such as: Managerial Ownership, Institutional Ownership, Profitability and Leverage. The existence of a research gap supported by...
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KEWENANGAN MAHKAMAH KONSTITUSI DALAM PENYELESAIAN SENGKETA PEMILIHAN KEPALA DAERAH
Dinamika Hukum
Vol 14
, No 1
(2023)
This study aims to determine whether the Constitutional Court has theauthority to settle regional election disputes and to find out how the position ofArticle 157 of Law No. 8 of 2015 is faced with the decision of the ConstitutionalCourt No. 97/PUU-XI/2013.The research method used is the type and source of the data obtainedthrough legal materials as primary data and supported by secondary data frombooks, laws and regulations and others. This study uses qualitative data analysis.The results of th...
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ANALISIS HUKUM PIDANA DALAM PEMBERANTASAN TINDAK PIDANA KORUPSI DI WILAYAH HUKUM POLRES BAUBAU
Dinamika Hukum
Vol 14
, No 1
(2023)
This study aims to determine the legal setting, the factors causing theoccurrence of corruption, the process of handling corruption and efforts to eradicatecorruption in the future in the jurisdiction of the Baubau Police.The method used in this study is a normative legal research method, whichis a method based on a literature study to obtain materials that are in accordancewith the research issue. In collecting data using library research tools and interviewsFrom the data above, it can be concl...
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ANALISIS YURIDIS TINDAK PIDANA UJARAN KEBENCIAN MELALUI MEDIA SOSIAL DI WILAYAH HUKUM POLDA MALUKU (Studi Putusan No. 319/PID.SUS/2021/PN AMB)
Dinamika Hukum
Vol 14
, No 1
(2023)
The background of this research is that the development of technology andinformation as a result of globalization today has a very large influence on human lifeand civilization. The progress that has had a major impact has also stimulated humanminds to continue to innovate, which can have both positive and negative impacts.However, sometimes people use it to express negative things, one of which is hatespeech that can cause riots, both individuals and between groups.This study aims to 1) Find ou...
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PERLINDUNGAN HUKUM TERHADAP KORBAN MALPRAKTEK PROFESI MEDIS ( Kajian Putusan Nomor75/Pid.Sus/2019/PN.Mbo )
Dinamika Hukum
Vol 14
, No 1
(2023)
This study aims to analyze the legal protection for victims of medicalmalpractice in accordance with Law Number 36 of 2009 concerning Health andLaw Number 8 of 1999 concerning Consumer Protection (UU PK), and to findout the imposition of criminal acts against perpetrators of medical malpractice incases of medical malpractice. Decision Number75/Pid.Sus/2019/PN.Mbo basedon Law Number 36 of 2014 concerning Health Workers.Over time, malpractice cases overflowed like an iceberg. Malpractice casesare...
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UPAYA PENERAPAN DIVERSI DALAM PERKARA LAKALANTAS PADA TINGKAT PENYIDIKAN DIWILAYAH HUKUM POLRES BAUBAU
Dinamika Hukum
Vol 14
, No 1
(2023)
This study aims to find out and analyze the obstacles faced by policeinvestigators in implementing the div for traffic accidents and to find out andanalyze the application of diversion to traffic accidents.The research method used is this type of research is empirical legalresearch. This research was conducted in Baubau City, namely Baubau CityPOLRES. The population in this study was taken from several communitymembers/families of victims and suspects and several investigators who werearound the...
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