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PENGARUH HUTANG, UKURAN PERUSAHAAN DAN MODAL SENDIRI TERHADAP PROFITABILITAS PERUSAHAAN PERHOTELAN DI INDONESIA DENGAN STRUKTUR MODAL SEBAGAI VARIABEL INTERVENING.
Jurnal Ekonomi Bisnis dan Kewirausahaan
Vol 6
, No 1
(2017)
This study aims to identity the impact of fnancial leverage, corporate size and capital on the proftability of hotel’s company in Indonesia. The Study used capital structure as an intervening variable. On this Study, the researcher selected the fnancial data from 10 Hotel’s Company which is listed in Indonesian Stock Exchange. The period of research are 10 years from 2007 untill 2016. Based on the fnancial data provided, the researcher has 100 obeservation data. The Study...
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ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI PENERIMAAN PAJAK REKLAME KOTA SURAKARTA
Jurnal Akutansi dan Sistem Teknologi Informasi
Vol 12
, No 3
(2017)
The purpose of this study to know the effect of total population, amount of industries and GDRP (Gross Domestic Regional Product) on advertising revenue tax. This study uses quantitative data. Data collection techniques by means of documentation and literature. Data analysis technique used is multiple regression, the classical assumption test, descriptive statistics, F test, t test, and test the coefficient of determination. The results of the analysis of determination coefficient of R2 = 0.980,...
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ANALISIS KEBIJAKAN AKUNTANSI DALAM PERATAAN LABA (Studi Kasus di Hotel X Solo)
Jurnal Akutansi dan Sistem Teknologi Informasi
Vol 12
, No 3
(2017)
This research aims to determine wheter there is income smoothing practices in hotel X Solo, in what way do income smoothing practices and the impact arising from the practice of income smoothing. This research use observation and documentation method. The focus of this research is the revenue and expenditure transaction in which researchers examined the accounting records and view documents in the revenue cycle expenses. Furthermore, researchers examine in more detail the gaps that may be an opp...
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ANALISIS GENDER MAHASISWA AKUNTANSI TERHADAP PEMAHAMAN MATA KULIAH PEMERIKSAAN AKUNTANSI
Jurnal Akutansi dan Sistem Teknologi Informasi
Vol 12
, No 3
(2017)
The purpose of this study was to analyze the significance of differences in accounting student understanding of the subjects accounting audits views of gender in Student Accounting Faculty of Economics University of Slamet Riyadi Surakarta Force Year 2012 – 2015. The research method used survey method, the type of data used quantitative and qualitative data, the data source used secondary data. Data collection methods used documentation. Data analysis techniques used normality test and test di...
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EVALUASI SISTEM PENGUPAHAN PADA PT DELTA MERLIN DUNIA TEXTILE IV BOYOLALI
Jurnal Akutansi dan Sistem Teknologi Informasi
Vol 12
, No 3
(2017)
This study aimed to evaluate the wage system in PT Delta Merlin Dunia Textile IV Boyolali. This research is descriptive research with case study method. This study did four stages in the evaluation systems of remuneration on PT Delta Merlin Dunia Textile IV Boyolali namely: describe the documents and procedures of wages, explaining the policy calculation of wages, analyze the internal control procedures of wage and analyze the report format of wages. The results we concluded that the description...
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PENGARUH SOSIALISASI DAN PEMAHAMAN KEBIJAKAN SUNSET POLICY TERHADAP KEMAUAN MEMBAYAR PAJAK (Studi Kasus Pada Wajib Pajak Badan di KPP Pratama Surakarta)
Jurnal Akutansi dan Sistem Teknologi Informasi
Vol 12
, No 4
(2017)
The objectives of the study are to analyze the influence of (1) the dissemination of Sunset Policy toward the willingness of paying tax; (2) the comprehension of tax payers toward Sunset policy on the willingness of paying tax. The population involved in the study is the tax payers of the institution implementing Sunset Policy which there are 150 tax payers. The sampling technique used in the study was Accidental Sampling. It is a technique which the samples used are accidentally met with the re...
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ANALISIS KINERJA DINAS PENDAPATAN, PENGELOLAAN KEUANGAN, DAN ASET KOTA SURAKARTA DALAM PEMUNGUTAN PAJAK HOTEL, RESTORAN, DAN HIBURAN TAHUN 2009 – 2014 BERDASARKAN KONSEP VALUE FOR MONEY
Jurnal Akutansi dan Sistem Teknologi Informasi
Vol 12
, No 4
(2017)
The purpose of this study is to analyze the financial performance of the Department of Revenue, Finance and Asset Management Surakarta perspective in terms of economy, efficiency and effectiveness of tax revenue the hotel, restaurant and entertainment by using the concept of Value For Money. This study uses secondary data with quantitative data analysis techniques based on the ratio of economy, efficiency and effectiveness and qualitative data that is on the Department of Revenue, Finance and As...
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ANALISIS PENGARUH KUALITAS PELAYANAN TERHADAP TINGKAT KEPUASAN NASABAH LEMBAGA KEUANGAN BMT INSAN KAMIL SOLO
Jurnal Ekonomi dan Kewirausahaan
Vol 16
, No 4
(2017)
This research aims: 1) To determine and measure the impact of the effect of the physical evidence, reliability, responsiveness, assurance, and empathy partially on customer satisfaction financial institutions BMT Insan Kamil Solo. 2) To determine and measure the impact of the effect of the physical evidence, reliability, responsiveness, assurance and empathy simultaneously on customer satisfaction financial institutions BMT Insan Kamil Solo. Data needed in this research is the primary data in th...
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ANALISIS PENGARUH WORD OF MOUTH, LOKASI, DAN KUALITAS PELAYANAN TERHADAP KEPUTUSAN PEMBELIAN (Survei Konsumen pada Warung Soto Seger Mbok Giyem di Boyolali)
Jurnal Ekonomi dan Kewirausahaan
Vol 16
, No 4
(2017)
The purpose of this study was to analyze: 1) the effect of entrepreneurial characteristics on student’s entrepreneurship intentions 2) the effect of entrepreneurship motivation on student’s entrepreneurship intention, and 3) the effect of entrepreneurial characteristics on student’s entrepreneurship intenton with on the entrepreneurship motivation as a moderating variable. This study is a survey. The study population were students of the Faculty of Economics Slamet Riyadi University Suraka...
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PENGARUH KARAKTERISTIK KEWIRAUSAHAAN TERHADAP NIAT BERWIRAUSAHA PADA MAHASISWA FAKULTAS EKONOMI UNISRI DENGAN MOTIVASI BERWIRAUSAHA SEBAGAI VARIABEL MODERASI
Jurnal Ekonomi dan Kewirausahaan
Vol 16
, No 4
(2017)
The purpose of this study was to analyze: 1) the effect of entrepreneurial characteristics on student’s entrepreneurship intentions 2) the effect of entrepreneurship motivation on student’s entrepreneurship intention, and 3) the effect of entrepreneurial characteristics on student’s entrepreneurship intenton with on the entrepreneurship motivation as a moderating variable. This study is a survey. The study population were students of the Faculty of Economics Slamet Riyadi University Suraka...
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