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The research goals to obtain information and empirical evidence of the influence of intellectual capital on net profit margin, return on invested capital, and return on capital employed. This research was a quantitative research. This research used secondary data which is company financial reports in 2018-2019 taken from Indonesia Stock Exchange. Population of this research was Consumer Non-cyclicals companies listed on Indonesia Stock Exchange 2018-2019. Sample were 43 companies which taken using purposive sampling method based on several criteria. Data analysis was processed using SPSS 23. Data analysis technique used simple linear regression. The results pointed out that intellectual capital had significant positive influence on  net profit margin, return on invested capital, and return on capital employed.

Tax aggressiveness is the way to minimize the tax expense by tax avoidance and tax evasion. The purpose of this study was to analyze the effect of good corporate governance as proxied by institutional ownership and managerial ownership, as well as corporate social responsibility on the tax aggressiveness of mining companies listed on the IDX in 2015-2019 through earnings management as an intervention variable. The method of determining the sample using purposive sampling technique, in order to obtain a sample of 7 companies with 35 observational data. The type of data used is secondary data from annual mining company reports. Data were analyzed using SEM PLS with PLS 6.0 software program. The results prove that institutional ownership has a negative effect on tax aggressiveness, while managerial ownership, CSR, and earnings management have no effect on tax aggressiveness. CSR has a positive effect on management earnings, while institutional ownership and managerial ownership do not have effect on earnings management. Institutional ownership, managerial ownership, and CSR do not have effect on tax aggressiveness through earnings management

The profit sharing rate for mudharabah deposits is a type of investment in rupiah or foreign currency which withdrawals are made at payment due date using the mudharabah (profit sharing) principle. The purpose of this study is to analyze the effect of Operating Expenses on Operating Income (BOPO) on the profit sharing rate of mudharabah deposits in Islamic commercial banks registered with the OJK in 2015-2019 through ROA as an intervening variable. The method of determining the sample using purposive sampling technique, in order to obtain a sample of 12 Islamic banks with 60 observation data. The type of data used is secondary data from the annual reports of Islamic Commercial Banks. Data analysis using SEM PLS with WarpPLS 7.0 software program. The results of the study prove that BOPO has a significant effect on ROA. Meanwhile, BOPO and ROA do not have effect on the profit sharing rate of mudharabah deposits, and BOPO does not have effect on the profit sharing rate of mudharabah deposits through ROA.

This study aims to examine and analyze the effect of hexagon fraud which is proxied by financial stability, financial targets, external pressure, cooperation with government projects, change of directors, ineffective monitoring, turnover of auditors, the ratio of total accruals to total assets, external auditors quality, and the company's existence towards fraudulent financial statements in banks listed on the BEI 2015-2019. The sampling method used was purposive sampling technique and obtained a sample of 29 companies with 145 data. The type of data used is secondary data from annual banking reports. Data were analyzed using SEM PLS with WarpPLS 7.0 software. The research results prove that financial stability, financial targets, and ineffectiveness of monitoring have an effect on fraudulent financial statements. Meanwhile, external pressure, cooperation with government projects, change of directors, change of auditors, ratio of total accruals to total assets, external auditors quality, and the existence of companies have no effect on fraudulent financial statements.

The implementation of activities in PT Global Indotech Industry has run quite well but has not used a computer-based system to check and calculate raw materials. As the author observed, it turns out there are still problems that occur in checking and calculating the raw material supplies of helmet sockets, such as miscalculating raw material stocks and slow checking of stock availability of raw materials, so that it will disrupt scheduled production systems and can harm the company. Based on the things mentioned above, the author argues that in order to overcome the problem in question, it is necessary to design and implement a system that is integrated between related functions in a system using Microsoft Visual Studio 2008 and its database Microsoft SQL Server 2005 while system design includes design input output, DFD, ERD, data and database dictionary. With the implementation of this system, it is expected that the process of checking and calculating helmet socket raw material supplies for the future can run smoothly and on time.

This study aims to measure the effect of tax planning, deferred tax assets and profitability on earnings management in manufacturing companies. This research is a quantitative research. The data used in this study are secondary data obtained from annual financial reports. The population used is manufacturing companies listed on the Indonesia Stock Exchange (IDX) for the period 2017 - 2019. The sample in this study was selected using purposive sampling technique, namely samples selected based on certain criteria. The sample used in the study was 50 companies in the manufacturing sector. The data analysis technique used in this study used multiple linear regression analysis with the help of the IBM SPSS 25.0 program. The results show that tax planning has a negative and insignificant effect on earnings management, deferred tax assets have a negative and insignificant effect on earnings management, and profitability has a positive and significant effect on earnings management.  Keywords: Profit Management, Tax Planning, Deferred Tax Assets, Profitability

The research goals to obtain information and empirical evidence of the influence of factors that affect the timeliness of corporate financial reporting. The variables used in this study are the leverage, profitability, and company size as independent variables, while the timeliness of financial reporting as the dependent variable. The population in this study are investment sub-sector companies listed on the Indonesia Stock Exchange 2015-2019. This study uses secondary data obtained from www.idx.co.id and related company websites. The data taken is company data for the period 2015-2019 with the sample determination criteria, namely non-probability sampling using purposive sampling technique, in order to obtain 11 sample companies. The analysis technique used in this research is multiple linear regression analysis using SPSS 23 software. The results show that leverage has no effect on the timeliness of financial reporting, as well as profitability and firm size that do not affect the timeliness of reporting finance

PT Sintas Kurama Perdana is the first formic acid producer in Southeast Asia. Inventory of finished goods is an important component in supporting the company's operational activities through sales activities. This research method uses qualitative methods by gathering various information and data needed to complete the inventory recording report. The procurement records inventory and invoices still using manual, which makes the process of releasing finished goods less effective. In this case so that the process of releasing goods can be done easily and quickly to avoid mistakes that occur in the process of recording and inputting, finished goods inventory using a web-based application.

Bank BJB Syariah Karawang provides Loans and KPR. Loans and mortgages are Bank products in which the Bank provides a sum of money to lend to customers, with interest giving, but only a small proportion of them know the interest calculations or called Sharia-Buying when taking credit, whether it is a home loan or vehicle. The methodologi that the authors use in the writing of this thesis include the method of identification and system design. System identification includes organization identification, system running, and problem identification. While the design of the system includes design input output, DFD, ERD, data dictionary and database. Implementation activities in this company has been running well and also has been using computer-based systems, but the technology used is still a technology of the past. In doing the calculation of home loans based on sharia has also been using a computer system. As the authors observe, there are still problems that occur such as recording the margin calculation of each customer that takes a long time, so that will result in errors in the calculation of bank margin that has been established Based on the above matters, the authors argue that to overcome these problems, it is necessary to design and implement an integrated system among related functions in a system using Microsoft Visual Studio 2008 and its database Microsoft SQL Server 2005. With the implementation of the system it is expected that the input process and calculation of margin bank syaiah needed for the future can run smoothly and on time.

Penelitian ini bertujuan untuk menguji pengaruh kualitas sumber daya manusia, komitmen organisasi, dan insentif terhadap penerapan SAP berbasis akrual pada kantor dan instansi Pemerintah Kota Surabaya. Sampel yang digunakan dalam penelitian ini berjumlah 26 perangkat daerah yang terdiri dari 104 pegawai yang bekerja pada 26 Perangkat Daerah dan Pemerintah Kota Surabaya, namun data yang berhasil dikembalikan dan diisi hanya 95 responden dan disusun secara purposive sampling. Teknik analisis data menggunakan SmartPLS versi 2.0 for windows. Hasil penelitian menunjukkan bahwa kualitas sumber daya manusia berpengaruh signifikan terhadap penerapan SAP berbasis akrual, komitmen organisasi berpengaruh signifikan terhadap penerapan SAP berbasis akrual, dan insentif terbukti berpengaruh signifikan terhadap penerapan SAP berbasis akrual.

This study attempts to describe how the stages of planning in village financial management in Jembrak Village in Pabelan District, Semarang Regency. This research was carried out because of the phenomenon in the field which showed that the delivery of APB Village from the village to the District still often experienced delays. This research method is descriptive with a qualitative approach. The informants of this study consisted of 5 village employees in the Jembrak Village District, Pabelan District and the village administration. Data collection techniques used in the form of interviews, observation, and documentation. Data analysis was performed by data collection, data reduction, data presentation, and drawing conclusions. The results of this study indicate that the Jembrak Village in the District of Pabelan District has carried out a plan in managing village finances quite well in accordance with the stages set by applicable regulations. The local government has conducted socialization related to regulations, providing training, assistance and supervision. The village has developed a village RPJM that is aligned with the Semarang Regency RPJMD. The village medium term development plan is then set out in the village RKP which is used as the basis for preparing the village budget. In the process of making the village medium term development plan and the village RKP, the village has involved village institutions and the local village community to play an active role. However, there are still some weaknesses that need to be fixed. The main weakness that must be corrected is the quality of human resources in this case village officials. The number of village assistants with only 3 people to handle 17 villages also became an obstacle related to coordination and assistance in the village. For 2017 the village government felt greatly helped by the use of the siskeudes. With the use of the siskeudes, the planning stage through to accountability becomes more organized.Keywords: Management, Finance, Village

The purpose of this research is to analyze the internal control system in Orthopedic and Traumatology Hospital of Surabaya by comparing it with the internal control system brought up by COSO (Committee of Sponsoring Organizations). The research method used in this study is qualitative interpretive paradigm describing and understanding the events that occured based on the perspective and experiences of the subject researched directly. The data in this research are collected through interviews, direct observations to the research object and documentation. The results of the analysis and research shows that the internal control system on cash receipts in Orthopedic and Traumatology Hospital of Surabaya is quite effective. This is shown by the elements of internal control set in the hospital. This can be proven with the existence of forms which have been numbered and proofs of transactions are printed with three copies each and always verified. However there are still some concurrent duties and cash adjourment to the bank. Keywords: Internal Control System, Cash Receipts

Transportation includes several things in relation to moving from one place to another such as road infrastructure, modes of transportation, to the management of its management. The existence of the terminal cannot be separated from the transportation component, especially the public transportation system. The existence of terminals is often accused of being the cause of congestion, this is due to incomplete planning for land use patterns, road network patterns, population distribution patterns, movement needs, operational systems and service levels that lead to a low level of terminal effectiveness.This study aims to determine the effect of the role of the department of transportation, infrastructure, and employee performance on the effectiveness of the Magersari type C terminal in Magelang City. Data was collected using a research instrument in the form of a questionnaire. The sample in this study were 75 respondents, namely public transport drivers at the Magersari type C terminal. The method of analysis used multiple linear regression analysis. The regression formulation in this study is as follows:Y = 2,048 + 0,314X1 + 0,198X2 + 0,258X3 + µ. The results of multiple linear regression showed that there was a partial positive effect on the role of the transportation agency on the effectiveness of the terminal (tcount 3.195 > ttable 1.99346), infrastructure to the effectiveness of the terminal (tcount 2.598 > ttable 1.99346) and employee performance on the effectiveness of the terminal (tcount 2.882 > ttable 1.99346). The influence of the three research variables is very strong with the correlation coefficient of determination (Adjusted R2) = 0.538 which means that the variables of the role of the transportation service (X1), infrastructure (X2), and employee performance (X3) have an effect of 53.8% on the effectiveness of the terminal (Y ) and 46.2% (100% - 53.8%) influenced by variables outside this study.

Increasing technological developments require many parties to always adjust to all kinds of changes that will occur in the future, both economic conditions, government regulations, consumer conditions, and conditions of competitors. The way companies communicate with their investors has also changed, as a result of the rapid development of the internet. The internet that companies use to report financial information to investors is called Internet Financial Reporting (IFR). Today, IFR has been put forward by most countries because it can minimize the negative effects of information asymmetry, reduce agency costs, reduce capital costs, and increase firm value. Companies in achieving their goals are faced with uncertain conditions. The purpose of this study is to find out how the differences between IFR and ERM in commercial banks in Indonesia with high and low market capitalization values. This research is a non-static analytical descriptive study. The sample used is only two commercial banks to be compared. The results of the comparative analysis carried out showed that there was no significant difference in the implementation of IFR, but in the implementation of ERM there were significant differences.  

The determination of cost of goods sold aims to determine the price of product sales by a company. Calculation of basic price in a company to reduce the number of losses in the company. Because often the company suffered losses due to the large cost of production does not match the product selling price. The background of this study is how the calculation of cost of goods sold on manufacturing companies and how to determine the method of selling prices of products in manufacturing companies. In collecting this research data using descriptive research with quantitative qualitative data analysis techniques. Data collection method used is method of documentation and interview method. The data collected in the form of production data, sales, raw materials and others. The method used in determining cost of goods sold is using the approach of calculation method of full costing and method of variable costing.The calculation of cost of goods sold is a method of determining the price of products that charge elements of different production costs between the method of full costing with variable costing. In 2013 - 2015 UD. Eternal Blessing using Full Costing method in getting the results of 2013 amounted to Rp. 280.573.00. Year 2014 of Rp. 236.789.00. Year 2015 of Rp. 350.931,00. Meanwhile, when using Variable Costing method in getting the results in 2013 of Rp. 233701.00. Year 2014 of Rp. 209.398.00. Year 2015 of Rp. 323.299,00. Thus in knowing that between using method of full costing with variable costing happened difference. This difference is because the full costing method imposes all production costs, whereas the variable costing method does not impose fixed overhead costs. Fixed overhead costs exclude production costs. From this research it can be concluded that UD. Kedungpring Lamongan Eternal Blessings experience ups and downs of total profits per year and this study proves that cost of goods sold should pay attention to cost issues affecting the sale price.

The inventory system is one of the most important managerial functions, because the majority of companies involve large investments in this aspect, as well as for PT Sango Ceramics Indonesia which uses a lot of inventory in the field of planning and controlling its inventory costs. PT Sango Ceramics Indonesia is a company engaged in the ceramic industry. Problems that often occur so far include the company not determining the frequency of ordering raw materials and storing raw materials, as a result the costs incurred by the company for ordering raw materials are quite high, and the absence of a safety stock to anticipate uncertain inventory needs. The Periodic Review method is a method that can help the process of controlling raw material inventory costs. This method uses an approach to the concept of the number of orders economically used in each period which is a diverse demand. The application of the Periodic Review Method (R, s, s) policy on the inventory system is able to produce a lower total inventory cost, order volume and inventory levels in a balanced manner. . Judging from these problems, the authors need to redesign the stock information system using a computer-based system, namely Microsoft Visual Basic. System design using Qlient Server which consists of input design, system design and procedure, output design fiber. This new system is expected to be able to overcome the weaknesses of the previously used information system.

The objective is to determine the effect of compliance, on tax violations and the presentation of means of transportation to make tax payment transactions for vehicle transportation equipment. This research was conducted at SAMSAT Semarang City. The amount of data taken by the sample is 100 by collecting data. The search for the number of respondents was carried out by means of questions and answers, questionnaires. The results of this study, the data can be seen that the effect of compliance, on the violation of the Vehicle Transportation Tax to pay the vehicle tax at the Semarang City SAMSAT Office

This istudy iaims ito iexamine ithe ifactors ithat iinfluence ithe iperception iof iethics ion itax ievasion iin ithe iall iindividual itaxpayers iregistered iat ithe iSouth iSemarang iPrimary iTax iOffice ias imany ias i100 irespondents. iThe ivariables iused iin ithis istudy iare ithe iindependen ivariables, iThe idata iused iin ithis istudy iis ithe iprimary idata iby iusing iquestionnaires. iData ianalysis iin ithis iresearch iis iassisted iby iusing. iSPSS iprogram. iData ianalysis itechnique iused iis imultiple ilinear iregression. iThe iresult iof ithe iresearch ishows ithat isignificant iat ilevel i0,05. iThe iresults iof ithis istudy iindicate ithat ithere iis ino isignificant iinfluence ion ithe iprobability iof ifraud idetection ivariable ion ithe itaxpayer's iperception ivariable iregarding itax ievasion iethics, ithe iexistence iof ia isignificant ieffect iof ithe idiscrimination ivariable ion ithe itaxpayer's iperception ivariable iregarding itax ievasion iethics, ithe iexistence iof ia inegative iand isignificant iinfluence ion ithe itax iservice ivariable ion ithe ivariable. itaxpayers' iperceptions iof itax ievasion iethics. i Keywords: iTax ievasion, iDicrimination

Sinar Harapan store which is engaged in construction materials has regular customers who are outside the area, so a sales information system is needed to help customers buy and receive product information from the store. This web-based information system can help shop customers shop online without having to visit the store in person. The purpose of this research is to design and implement a web-based merchandise sales system at the Sinar Harapan Makassar store. Data obtained through field research, library research and interviews. The system design uses PHP as a programming language and MySQL as the database storage. The information system for selling goods is based on the Sinar Harapan Makassar Store based on the results of the implementation test with the user acceptance test getting an average weight of 36 with a percentage of 90% so this application is very suitable for use

At PT. Mitra Mandiri Transindo, in the process of recording the determination of heavy equipment leasing, is still done manually using note documents which can cause errors in the heavy equipment rental determination transaction. This has resulted in problems in making reports which can take longer. Accounting application for determining heavy equipment leases at PT. Mitra Mandiri Transindo uses the activity based costing method to make it easier for PT. Mitra Mandiri Trasindo in the data management process of determining the total heavy equipment rental and creating reports that are faster, more precise and accurate on a web-based basis. With the implementation of accounting applications for determining heavy equipment leases at PT. Mitra Mandiri Transindo using the web-based Activity Based Costing method also has the following benefits: (1) It can be seen what lease transactions and costs are needed quickly, precisely and accurately. (2) Producing appropriate reports that can be used as a basis for making decisions by the Director of PT. Mitra Mandiri Transindo.