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Faktor-Faktor yang Mempengaruhi Perataan Laba (Income Smoothing) pada Perusahaan Manufaktur yang Terdaftar Di BEI 2016-2020
KOMPAK : Jurnal Ilmiah Komputerisasi Akuntansi
Vol 15
, No 2
(2022)
The main thing of the operational activities of a business company is to make a profit. In fact, maximizing profit is the main goal of all business decisions and activities. The company will go bankrupt if it does not make a profit. This study discusses the Factors Affecting Income Smoothing in Manufacturing Companies Listed on the Stock Exchange 2016-2020. Therefore, the purpose of this study is to test and analyze the effect of firm size, financial leverage, profitability, cash holding, and au...
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Faktor-faktor yang Mempengaruhi Perataan Laba
EBISNIS : JURNAL ILMIAH EKONOMI DAN BISNIS
Vol 15
, No 2
(2022)
Earnings information is often the target of management engineering to maximize its satisfaction because there are parties who pay attention to profits so that it encourages management to take action in managing earnings or earnings management. One of the earnings management actions that are often carried out by several companies to beautify their financial statements is income smoothing. This study aims to analyze the effect of return on assets, debt to equity ratio, bonus plan and income tax on...
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Analisa Pengaruh Pandemic Covid 19 Terkait Kinerja Saham Indeks Lq45 Di Indonesia Periode Februari – April 2020
KOMPAK : Jurnal Ilmiah Komputerisasi Akuntansi
Vol 15
, No 2
(2022)
This study aims to examine the effect of the Covid 19 pandemic on the performance of LQ45 stocks in Indonesia. The Indonesian Stock Exchange's (IDX) monthly share price of LQ45 is taken into account in this study. Using a quantitative approach, this study compares pre-pandemic and post-pandemic Indonesian COVID 19 epidemic data and hypotheses based on these two sets of data. A causal link comparison study was used to assess the study's validity. According to the results of this study, it can be...
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KOMPARASI EFEK PEMBERLAKUAN PEMBATASAN KEGIATAN MASYARAKAT TERHADAP INDEKS HARGA SAHAM GABUNGAN TAHUN 2021
KOMPAK : Jurnal Ilmiah Komputerisasi Akuntansi
Vol 15
, No 2
(2022)
This article analyzes the movement of the Composite Stock Price Index (IHSG) in Indonesia during the Implementation of Restrictions on Community Activities (PPKM) in 2021. PPKM is a government regulation to deal with the Covid-19 pandemic. Before the implementation of PPKM, the government had implemented large-scale social restrictions implemented in several regions in Indonesia. The policy implemented by the government is considered to have an impact on the decline in people's purchasing power,...
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IMPLEMENTASI ALGORITMA APRIORI PADA PENENTUAN KOMBINASI MENU UMKM TOCIN CORNER SUKOHARJO
Jurnal Teknologi Informasi dan Komunikasi (TIKomSiN)
Vol 10
, No 2
(2022)
The thesis report for the April algorithm application of the menu sales in the TOCIN CORNER sukoharjo bar has been conducted on July 1, 2019-31, 2019. In view of the condition of sales in the TOCIN CORNER, there is still a problem in menu and raw materials stocks. Among other things, there is still a steady buildup of preordained menu supplies. This leads to the possibility of consumer disappointment even turning to other wedgies, as the availability of preferred menu has been exhausted. The obj...
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ANALISIS FAKTOR PENANGANAN PANDEMI COVID-19, KINERJA OPERATOR, PERALATAN BONGKAR MUAT DAN EFEKTIVITAS LAPANGAN PENUMPUKAN TERHADAP PRODUKTIVITAS BONGKAR MUAT PETI KEMAS
Profit: Jurnal Manajemen, Bisnis dan Akuntansi
Vol 1
, No 4
(2022)
In this study, loading and unloading productivity is influenced by several factors including : handling of the Covid-19 pandemic, operator performance, loading and unloading equipment and stacking field effectiveness. These factors have an important role in increasing loading and unloading productivity. The population in this study were employees of PT. Salam Pacific Indonesia Lines Medan Branch with a total sample of 109 respondents. The data analysis used in this research is descriptive analys...
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Analisis Teks Deskriptif “Pasemone Joged†Dalam Buku Prigel Basa Jawa Kelas XI Terbitan Erlangga
Vol 1
, No 2
(2022)
Tujuan dari penelitian ini adalah untuk menganalisis dan mendiskripsikan fungsi sosial, tahapan-tahapan dan ciri kebahasaan Teks Deskriptif pada bacaan “Pasemone Joged†yang terdapat dalam buku pembelajaran Prigel Basa Jawa kanggo SMA/SMK/MA kelas XI yang diterbitkan oleh Erlangga. Metode yang digunakan dalam penelitian adalah metode penyediaan data, yaitu metode dengan cara baca dan catat. Metode yang digunakan dalam tahap analisis data adalah metode kualitatif, sedangkan didalam tahap pe...
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DEVELOPMENT OF TEAM-ASSISTED INDIVIDUALIZATION (TAI)-BASED LEARNING TOOLS WITH HIGHER ORDER THINKING SKILLS (HOTS) QUESTIONS TO IMPROVE CRITICAL THINKING SKILLS FOR CLASS 6 STUDENTS IN BUILDING SPACES
Widya Wacana: Jurnal Ilmiah
Vol 17
, No 1
(2022)
This study aims to (1) develop puzzle media in learning how to read symbols/images with the Know This study aims to describe the development process, development results and produce learning tools based on Team-Assisted Individualization (TAI) with questions of Higher Order Thinking Skills (HOTS) which are effective for improving critical thinking skills for students in grade 6. This study uses research and development procedures (Research and Development). The procedure for developing TAI-based...
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Sosialisasi Penentuan Harga Pokok Produksi dalam Menunjang Kesuksesan UMKM di Desa Parereja
Jurnal Suara Pengabdian 45
Vol 1
, No 3
(2022)
Kegiatan pengabdian kepada masyarakat ini dilaksanakan di Desa Parereja, Kecamatan Banjarharjo, Kapubaten Brebes. Mitra kegiatan ini adalah pelaku Usaha Mikro Kecil dan Menengah (UMKM) yang ada di Desa Parereja. Desa Parereja mempunyai potensi yang baik untuk berwirausaha. Hal ini dibuktikan dengan bertumbuhnya pelaku usaha di desa tersebut. Seiring dengan bertumbuhnya pelaku usaha, terdapat permasalahan yang dihadapi yaitu masih kurangnya pengetahuan tentang tata kelola usaha, khususnya pada bi...
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Pengaruh Efikasi Diri, Pengetahuan Kewirausahaan Dan Motivasi Terhadap Minat Berwirausaha
Transformasi: Journal of Economics and Business Management
Vol 1
, No 3
(2022)
Tujuan penelitian ini adalah untuk mengetahui pengaruh secara parsial maupun simultan variabel efikasi diri, pengetahuan kewirausahaan dan motivasi terhadap minat berwirausaha bagi mahasiswa Fakultas Ilmu Komputer UDB Surakarta.
Jumlah responden diperoleh sebanyak 33 mahasiswa melalui google form. Penelitian termasuk cross sectional. Data diuji validitas dan reliabilitas, dan analisis dengan menggunakan regresi linier berganda, uji statistic dan koefisien determinasi.
Hasil secara parsial...
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