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Pengukuran Nilai Wajar Aset (IAS 13) dan Aset Tidak Berwujud (IAS 38) terhadap Manajemen Laba
JURNAL EKONOMI MANAJEMEN AKUNTANSI
Vol 30
, No 2
(2024)
This study aims to examine whether level 1 fair value assets and intangible assets have a significant impact on earnings management within Indonesia's banking service sector. The research sample included 136 foreign exchange banks that reported financial data on the Indonesia Stock Exchange between 2019 and 2022. Data analysis was conducted using multiple linear regression. The findings show a significant effect of level 1 fair value assets on earnings management in Indonesia's banking industry,...
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Apa yang Dipikirkan Orang Tua: Perspektif Kesiapan Sekolah
Paudia
Vol 13
, No 2
(2024)
Abstract
School readiness is an essential factor for the academic success of primary school students, and children's social skills influence it, as well as teachers' understanding of transitional learning and parental support. This study examines students' school readiness, focusing on these three variables. Through a survey using tests, questionnaires, interviews and document analysis, this study was conducted among elementary school students in DKI Jakarta. It also developed a standardized sch...
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Pengaruh Perputaran Kas, Perputaran Piutang Dan Perputaran Persediaan Terhadap Profitabilitas Pada Perusahaan Manufaktur Sub Sektor Makanan dan Minuman Yang Terdaftar di Bursa Efek Indonesia Periode 2021-2023
Profit: Jurnal Manajemen, Bisnis dan Akuntansi
Vol 3
, No 4
(2024)
Company profitability is an indicator that is often used by the public, especially investors, to measure company performance achievements. One factor that can influence profitability is efficiency in managing current assets such as cash, receivables and inventory. This efficiency can be measured through cash turnover ratios, receivable turnover and inventory turnover. This research aims to analyze the influence of cash turnover, receivables turnover and inventory turnover on the profitability of...
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Pengembangan Keterampilan Digital Guru Melalui Pelatihan LKPD Online Berbasis Sistem Terintegrasi
Jurnal Pengabdian Teknologi Tepat Guna
Vol 5
, No 3
(2024)
Program pengabdian masyarakat ini bertujuan meningkatkan keterampilan digital guru di SDN 3 Gejlig Kabupaten Pekalongan melalui pelatihan pembuatan LKPD online berbasis sistem terintegrasi. Pelatihan tiga hari mencakup pembuatan desain LKPD dengan Canva, penyusunan LKPD menggunakan Google Slide, dan integrasi ke Google Classroom. Metode partisipatif, FGD, dan workshop digunakan untuk memastikan keterlibatan aktif para guru. Hasil menunjukkan peningkatan signifikan dalam keterampilan digital guru...
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Optimising Household Solid Waste Collection Facility in Autonomous Regions of Developing Countries: A Case Study on Karanganyar Regency, Indonesia
Forum Geografi
Vol 38
, No 3
(2024)
In many developing countries, autonomous regencies have significant rights to establish and manage waste collection facilities that are critical in conveying waste to final disposal sites. However, limited budgets often restrict these rights, particularly at the community level, where waste management needs are more acute. Given the growing importance and emergence of waste-related issues over the years, this study addresses the urgent challenge of siting household solid-waste collection facilit...
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Klasifikasi Penentuan Kualitas Kayu Jati Berdasarkan Citra Digital Menggunakan Algoritma K-Nearest Neighbour
Jurnal Informatika dan Rekayasa Perangkat Lunak
Vol 6
, No 2
(2024)
The increase in demand for goods made from wood cannot be limited, especially the demand for table furniture, cupboards and so on. Along with development, teak wood production has shifted to superior types of teak wood because the growth period is faster, but this condition means that the quality of teak wood is not like the old type of teak wood. Difficulty in seeing the quality of wood is a problem faced by craftsmen and furniture makers. The aim of this research is to determine the quality of...
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Pengelolaan Kas, Piutang, dan Hutang Yang Efektif Sebagai Upaya Meningkatkan Profitabilitas Perusahaan
Jurnal Ekonomi, Bisnis dan Manajemen (EBISMEN)
Vol 3
, No 3
(2024)
Profitability is a company's calculation in seeking profits so that the company can sustain its operational activities. This research aims to assist companies in managing cash, accounts receivable, and debts effectively in order to increase the company's profitability. The research employed a descriptive analysis approach. The Subject and object used in this study is PT Fokus Cory Logistik located in Malaka Sari, Jakarta. The results of this study are (1) Cash turnover in the 2020-2022 period ha...
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Pengaruh Pengungkapan Coporate Social Responsibility, Good Corporate Governance, dan Ukuran Perusahaan Terhadap Profitabilitas Perusahaan Manufaktur Sub Sektor Makanan dan Minuman Yang Terdaftar di BEI Tahun 2021-2023
Profit: Jurnal Manajemen, Bisnis dan Akuntansi
Vol 3
, No 4
(2024)
This study aims to determine the effect of Corporate Social Responsibility disclosure, Good Corporate Governance, and Company Size on Company Profitability. This study uses a quantitative causality approach. The data used are secondary data in the form of annual financial reports of the food and beverage sub-sector listed on the IDX in 2021-2023. The sampling technique used purposive sampling, so that a sample of 24 companies was obtained. The data analysis technique used multiple linear regress...
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Pengaruh Risiko Investasi Dan Profitabilitas Terhadap Return Saham Perusahaan Otomotif Yang Terdaftar di Bursa Efek Indonesia
Wawasan : Jurnal Ilmu Manajemenx, Ekonomi dan Kewirausahan
Vol 2
, No 4
(2024)
Stock Return is the rate of return in the form of profits or losses received by investors during certain periods. The aim of this research is to determine the influence of market risk, business risk, financial risk, profitability (ROA) on stock returns both partially and simultaneously in automotive companies. listed on the Indonesian Stock Exchange. This research uses a purposive sampling method as a way to select samples, resulting in 15 companies that meet several research criteria, namely: A...
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Pengaruh Konservatisme Akuntansi, Corporate Governance Dan Sales Growth Terhadap Tax Avoidance
Wawasan : Jurnal Ilmu Manajemenx, Ekonomi dan Kewirausahan
Vol 2
, No 4
(2024)
This study aims to determine the effect of accounting conservatism, corporate governance and sales growth on tax avoidance in food and beverage companies listed on the IDX. Tax Avoidance is an effort to reduce, or even eliminate the tax burden that must be paid by a company, in a manner permitted by existing laws and regulations. The subjects of this study were Food and Beverage Companies listed on the Indonesia Stock Exchange in 2020-2023. This study has 95 populations and uses a purposive samp...
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