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Sintha, Agung; Daryaswanti, Putu Intan

Bali Health Published Journal (BHPJ) 2021 Sekolah Tinggi Ilmu Kesehatan KESDAM IX/Udayana

Background: Dengue hemorrhagic fever is one of the population's health issues in Indonesia, with an increasing number of sufferers as the disease spreads. The cases rose dramatically in Panji Village, with a significant spike in cases per year. Dengue hemorrhagic fever transmission is inextricably linked to the residents' experience and behavior. Mosquito Nest Eradication is the most reliable, safe, and cost-effective method of eliminating dengue fever vectors. The MNE Program must be complemented by increasing public awareness of dengue fever. Public awareness is needed since it is the first step in changing people's behavior. The aim of this study is to describe the community's level of knowledge and behavior regarding MNE in Panji Village. Method: This study is a descriptive study using univariate analysis. The overall selection of this study was 400 people from the community who were interviewed using a questionnaire. The inclusion criteria comprises any community member from Banjar Dinas Dangin Pura, who is 17 to 55 years old and can read and write. Meanwhile, people between the ages of 17 and 55 who are wandering, those with mental illnesses, and people with special needs are among the exclusion criteria. Results: The majority of the population in the Banjar Dinas Dangin Pura Panji Village was between the ages of 26 and 35 (46.7%), In terms of gender  (224 people) (56%) were men, completed their high schools, with 229 people (57.3%), were working as farmers 158 individuals (39.4%). Most people in Banjar Dinas Dangin Pura Panji Village had inadequate knowledge as many as 249 individuals (62.3%), and had less behavior as many as 152 individuals (38%) towards MNE. Conclusion : The majority of people had a poor degree of awareness about MNE, and those on MNE had a poor degree of behavior.

ardiansyah, ardiansyah

Jurnal Komunikasi Pendidikan 2021 Universitas Veteran Bangun Nusantara

Penelitian ini bertujuan untuk menganalisis pengaruh adaptasi pembelajaran yang dilakukan mahasiswa berupa ketersediaan fasilitas belajar secara online dan kesiapan psikis mahasiswa dalam mengikuti pembelajaran secara online terhadap hasil belajar. Pendekatan dan metode yang digunakan dalam penelitian ini berupa pendekatan kuantitatif dengan analsis data menggunakan softwarwe smart PLS 3. Subjek penitian ini adalah mahasiswa prodi pendidikan ekonomi universitas negeri gorontalo. Pengumpulan data dilakukan dengan menggunakan angket dengan media google form. Temuan yang diperoleh antara lain: Pertama, Terdapat hubungan positif dan sigifikan antara fasilitas belajar online dengan hasil belajar Hasil pengujian menunjukan nilai signifikan. Dengan nilai T statistic sebesar 4,904 lebih besar dibandingkan 1.67. Kedua, Terdapat hubungan positif dan sigifikan antara kesiapan psikis belajar online dengan hasil belajar. Hasil pengujian menunjukan nilai signifikan. Dengan nilai T statistic sebesar 3,967 lebih besar dibandingkan 1.67.

Akbar, Surya; Darungan, Tezar Samekto; Tania, Halimah

Jurnal Komunikasi Pendidikan 2021 Universitas Veteran Bangun Nusantara

Gaya belajar mahasiswa dapat bervariasi dari visual, auditori, dan kinestetik. Beberapa penelitian memperlihatkan adanya perubahan gaya belajar seiring dengan waktu. Namun, pada beberapa penelitian lainnya hal ini tidak tergambarkan. Penelitian ini bertujuan untuk menganalisis perbedaan gaya belajar mahasiswa selama mengikuti kegiatan belajar mengajar. Desain penelitian kohort digunakan pada penelitian ini. Sebanyak 63 responden mengikuti penelitian ini. Pengukuran dilakukan dua kali, yaitu pada saat responden berada ditahun pertama dan tahun ketiga saat mengikuti program pendidikan dokter. Data yang didapat akan dianalisis secara deskriptif dan analitik. Uji analitik yang digunakan adalah uji alternatif Chi-Square yaitu uji Kolmogorov-Smirnov Z. Hasil pengukuran didapatkan mayoritas gaya belajar mahasiswa baik ditahun pertama atau tahun ketiga dalam kategori unimodal. Gaya belajar unimodal terbanyak adalah visual, diikuti dengan auditori dan kinestetik. Gaya belajar bimodal terbanyak adalah visual kinestetik. Uji komparasi gaya belajar tahun pertama dengan tahun ketiga didapatkan nilai p=0,832 (p<0,05). Kesimpulan dari penelitian ini adalah tidak terdapat perbedaan yang signifikan antara gaya belajar mahasiswa ditahun pertama dengan tahun ketiga. Namun, terdapat perubahan gaya belajar mahasiswa seiring dengan waktu. Karakteristik institusi dapat menjadi faktor yang mempengaruhi gaya belajar mahasiswa. Perlu dilakukan penelitian lebih lanjut untuk menganalisis hal tersebut.

Andik Prakasa Hadi; Suryani Suryani; Mars Caroline Wibowo

JURNAL ILMIAH KOMPUTER GRAFIS 2021 UNIVERSITAS STEKOM

The purpose of this research is to promote t-shirt products from Sakukata.co, and to increase customer satisfaction with packaging design using the QFD method. This type of research is quantitative research. The population in this research are customers who have purchased Sakukata.co products at least once. The sample of this research was selected using Linear Time Function and obtained 40 respondents. This study used primary data from Sakukata.co and questionnaires, the data were analyzed using the Quality Function Deployment (QFD) method.The packaging attributes at Sakukata.co consist of the design, dimensions, capacity, shape, strength, and durability of the packaging. The Respon Teknis that must be in Sakukata.co is the packaging design is modern, simple, informative, elegant, and identical to Sakukata.co. The dimensions of the packaging are the same size as the product and can accommodate additional items for souvenirs (during the promo). Maximum packing capacity for 2 products. Ergonomic, and easy to open and close. The packaging material is not easily damaged, and can protect the product when it rains. Packaging design for primary, secondary and tertiary packaging.The results of the partial or simultaneous regression test show that the packaging attributes have a significant effect on customer satisfaction..

Yuli Angraini; Fasridon Fasridon

KOMPAK : Jurnal Ilmiah Komputerisasi Akuntansi 2021 Universitas Sains dan Teknologi Komputer

This study aims to determine the effect of managerial ownership, intellectual capital, capital structure on firm value with profitability as an intervening variable. The population used in this study are manufacturing companies in the consumer goods industry sector listed on the Indonesia Stock Exchange (IDX) 2018-2022. The sampling technique used is purposive sampling and data management using SPSS 16. This type of research is a research with a quantitative approach. The analytical method used is multiple regression analysis. The research results obtained based on the partial test (t test) obtained: (a) Managerial Ownership does not partially have a significant effect on Profitability (b) Intellectual Capital partially has a significant effect on Profitability (c) Capital Structure partially has a significant effect on Profitability. (d) Managerial Ownership partially has a significant effect on Firm Value, (e) Intellectual Capital partially does not have a significant effect on Firm Value (f) Capital Structure partially has a significant effect on Firm Value. (g) While for the results of intervening variables using path analysis test shows that managerial ownership and capital structure have a significant effect on firm value through profitability but intellectual capital cannot significantly affect firm value through profitability.

Nofritar Nofritar

KOMPAK : Jurnal Ilmiah Komputerisasi Akuntansi 2021 Universitas Sains dan Teknologi Komputer

The method of collecting data is through surveys and distributing questionnaires to visitors, with a sample of 100 respondents using quantitative techniques. The data analysis technique used is SEM (Structural Equation Modeling) analysis with PLS (Partial Least Square). The results of this study indicate that there is no significant influence of attractiveness on visiting satisfaction and there is a significant influence of location on visiting satisfaction, then there is no significant influence of attractiveness on visiting decisions and there is a significant influence of location on visiting decisions, then there is a significant influence of visiting satisfaction on decisions Visiting and visiting satisfaction cannot mediate the effect of attractiveness on visiting decisions, while visiting satisfaction can mediate the influence of location on visiting decisions.Analysis of Variant (R2) can be seen that the R-square value for the visiting decision variable is 0.788 which can be interpreted that the magnitude of the influence of the attractiveness, location and visiting satisfaction variable on the visiting decision is 78.8% while the remaining 21.2% is explained by the variable others outside of this study. Then the R-square value for the visiting satisfaction variable is 0.634, which means that 63.4% of the visiting satisfaction variable is influenced by attractiveness and location variables, while the remaining 36.6% is influenced by other variables outside of this study.

Fasridon Fasridon; Yuli Angraini

KOMPAK : Jurnal Ilmiah Komputerisasi Akuntansi 2021 Universitas Sains dan Teknologi Komputer

This study aims to examine the effect of structure on ownership, profitability, and capital structure of firm value on property and real estate listed on the Indonesia Stock Exchange in 2016-2020. The sample selection technique used porpusive sampling and obtained as many as 30 Property and Real Estate Companies. The data analysis technique used panel data regression analysis using Eviews 10.0. Based on the results of partial hypothesis testing, it was found that the ownership structure had no significant effect on firm value. Profitability has a positive and significant effect on firm value. Capital structure has a positive and significant effect on firm value. Based on the hypothesis, simultaneously ownership structure, profitability and capital structure have a positive and significant effect on firm value in Property and Real Estate Companies listed on the Indonesia Stock Exchange in 2016-2020. The contribution of the independent variables of ownership structure, profitability and capital structure to the dependent variable of firm value is 0.80213 or 80%. Meanwhile, 20% is influenced by other variables outside the study. It is hoped that this research can help properties and real estate listed on the Indonesia Stock Exchange to increase firm value by considering factors that have a significant effect on profitability such as ownership structure, profitability, and capital structure.

Salma Egita Fitri Subagyo; Salma Egita Fitri Subagyo; Jojok Dwiridotjahjono

EBISNIS : JURNAL ILMIAH EKONOMI DAN BISNIS 2021 LPPM Universitas Sains dan Teknologi Komputer

There are many e-commerce sites that have been present in Indonesia, one of which is Shopee. Shopee is here to provide many attractive offers such as lots of discounts, promos, cashback etc. This can lead to consumptive behavior. This study aims to determine: (1) The effect of advertising on consumptive behavior (2) The effect of conformity on consumptive behavior (3) The influence of a hedonic lifestyle on consumptive behavior in consumptive behavior. The population of this study were users of the e-commerce application Shopee in Mojokerto. In this study using a sample of 100 respondents. The sampling technique is purposive sampling technique with the criteria of women, domicile in Mojokerto, at least 17 years old, have used or purchased goods or services through the Shopee e-commerce application. Data analysis techniques used validity and reliability tests and hypothesis testing using multiple linear regression analysis, t test, f test, and R2 test. The results of this study indicate that advertising has a positive and significant effect on consumptive behavior, conformity has a positive and significant effect on consumptive behavior, the hedonic lifestyle has a positive and significant effect on consumptive behavior, advertising, conformity and hedonic lifestyle together have a positive and significant effect on behavior. consumptiveperilaku konsumtif.

Alawiyah, Rieza Wardah; Alawiyah, Rieza Wardah; Tituk Diah Widajantie

EBISNIS : JURNAL ILMIAH EKONOMI DAN BISNIS 2021 LPPM Universitas Sains dan Teknologi Komputer

This study aims to determine the effect of Obedience Pressure, Independence, and Audit Expertise on Audit Judgment at Public Accounting Firms in the East Surabaya Region. The population of this research is all auditors who work at the Public Accounting Firm in the East Surabaya Region which consists of 28 Public Accounting Firms that are registered in the Public Accounting Firm Information System at the Indonesian Institute of Public Accountants with the Ministry of Finance of the Republic of Indonesia Secretariat General of the Center for Financial Professional Development. These are 40 auditors who work at 9 Public Accounting Firms in the East Surabaya Region. This study uses the Structural Equation Model (SEM) model with the Partial Least Square (PLS) analysis model to test the previously proposed hypotheses. PLS analysis was tested using SmartPLS version 2.0 for windows software. Based on the results of the research that has been done, it can be concluded as follows: that Obedience Pressure on Audit Judgment is proven to have a significant negative effect. Independence from Audit Judgment is proven to have a significant positive effect. Audit expertise on Audit Judgment is proven to have a significant positive effect.

PUJI, PUJI MUNIARTY; PUJI, PUJI MUNIARTY; Della Saputri; Aprianti; Devi Arisandi +2 more

EBISNIS : JURNAL ILMIAH EKONOMI DAN BISNIS 2021 LPPM Universitas Sains dan Teknologi Komputer

The Influence of Prices and Lifestyle on People's Purchase Intention in Traditional Markets An Understood During the Covid-19 Pandemic. This study aims to determine the effect of prices and lifestyle on people's buying interest in understanding traditional markets during the Covid-19 pandemic. This type of research is a quantitative associative research and its location is in the traditional market An understand, Bima City. In this study, the sample consisted of 55 respondents who were selected using purposive sampling technique. Data collection techniques in this study using a questionnaire, observation, and literature study. Testing the instrument using the validity test and reliability test. The data analysis method used is multiple linear regression analysis, the coefficient of determination; f test (simultaneous test), t test (partial test) and classical assumption test. The results showed that by means of the t test (partial test) it is known that the price variable does not have a significant effect on the purchase intention variable while the lifestyle variable has a positive and significant effect on the purchase intention variable. Then by means of the f test (simultaneous test) it is known that the variable price and lifestyle variables have a positive and significant influence on the purchase intention variable.

Viktor Eko Transilvanus; rangga, yoseph darius purnama; Antonius Philipus Kurniawan Gheta; Cicilia Ayu Wulandari Nuwa; rangga, yoseph darius purnama

EBISNIS : JURNAL ILMIAH EKONOMI DAN BISNIS 2021 LPPM Universitas Sains dan Teknologi Komputer

ABSTRACT           This study is aims  to determine the effect of the level  of (1) cash turnover against economic rentability, (2) the accounts receivable turnover against economic rentability, (3) cash turnover and accounts receivable turnover for  economic rentability. Subjects in this study is a credit cooperative Tuke Ler Hewokloang and its object is cash turnover, accounts receivable turnover and economical rentability.  The type of date in this study were collected quntitative data with documentation techniques and analyzed using multiple linier regression analysis. The Result of this study showed  (1) the level of cash turnover does not affect the economic rentability, (2) the level of accounts receivable turnover ratehas an effect and not significant to economic rentability, (3) the level of cash turnover and accounts receivable turnover rates affect and significant the economic rentability in Credit Cooperative Tuke LerHewokloang. Keyword: cash turnover, receivable turnover, economic rentability.

Chandrawati, Novalia Budi; Chandrawati, Novalia Budi; Dyah Ratnawati

EBISNIS : JURNAL ILMIAH EKONOMI DAN BISNIS 2021 LPPM Universitas Sains dan Teknologi Komputer

The purpose of this study is to examine influence of financial stability, external pressure, nature of industry, and rationalization to financial statement fraud. The sample used in this study is manufacture companies listed on the Indonesia Stock Exchange (BEI)in the period 2018-2019. By using purposive sampling method, it is obtained as many as 77 mnufacture companies as the study sample. The method of analysis used in this study is logistic regression. In this research include overall fit model test, hosmed and lemeshow test, goodness of fit test, and classification matrix result of this study indicate that the financial stability is significant to financial statement fraud, while external pressure, nature of industry, and rationalization are not significant to financial statement fraud

Ikhwani Ikhwani; Supriyatin Supriyatin; Misika Alam

Jurnal Sains dan Kesehatan (JUSIKA) 2021 Universitas Muhamadiyah Manado

Abstract. Gout often attacks people over the age of 30, this is because at that age the declining esterogenous levels can cause uric acid levels in the blood to increase. High uric acid levels can be overcome with a variety of treatments including nonpharmacological treatment in the form of giving pineapple juice. Prevention that can be done to keep uric acid levels normal is by limiting purine foods, choosing low-purine foods, avoiding taking drugs, and taking vitamin C supplements including consuming pineapple juice. The purpose of this study was to determine uric acid levels before and after giving pineapple juice and to determine the difference in results before and after giving pineapple juice on uric acid levels in menopausal women. The research method was pre experiment and the method of examining uric acid levels using the POCT method. The population in the study were 25 menopausal women aged 45-55 years in RW 3 Kaliwadas Village, Cirebon Regency. The sample in the study was 22 menopausal women, with the sampling technique using purposive sampling. Data from the examination of uric acid levels before and after the administration of pineapple juice obtained the results of 21 samples that experienced a decrease (95.45%) and 1 sample that experienced an increase (4.45%) with an average uric acid level before 5.6 mg/dL with the highest level of 8.4 mg/dL and the lowest level of 4.7 mg/dL and the average after 5.3 mg/dL with the highest level of 8.4 mg/dL and the lowest level of 3.7 mg/dL. The research data were analyzed using a normality test and paired sample T-test obtained Sig. (2-tailed) 0.000 <0.005. based on this study it can be concluded that there is an influence on uric acid levels before and after being given pineapple juice.

M. Ibnu Ubaidillah; Hery Prambudi; Oktafirani Al As; Rizal Ibrahim Aji

Jurnal Sains dan Kesehatan (JUSIKA) 2021 Universitas Muhamadiyah Manado

Laboratory examination is very important to diagnose a disease, one of which is the examination of total cholesterol to diagnose heart disease, this examination uses serum samples obtained from blood clots that have been centrifuged, various variations of freezing are carried out to accelerate the examination results ranging from blood that is immediately centrifuged and blood that is allowed to freeze for 5-10 minutes, while according to PERMENKES No. 43 of 2013 to get blood serum allowed to freeze for 20-30 minutes at room temperature which is then centrifuged. This study aims to determine the results of differences in total cholesterol levels in blood samples immediately centrifuged and blood samples that are allowed to freeze at room temperature 260C for 10 and 20 minutes before centrifugation. The method used in this study is an experimental research method, this examination uses the CHOD-PAP enzymatic colorimetric method. For data analysis using the SPSS program using the one way anova test. This study was conducted on 15 respondents obtained from students of An Nasher Health Analyst Academy Cirebon randomly. The results of the examination of total cholesterol levels in blood samples that were immediately centrifuged had an average value of 205.8 mg/dl with the lowest value of 112 mg/dl and the highest value of 314 mg/dl, while in blood samples that were allowed to freeze for 10 minutes had an average value of 188 mg/dl with the lowest value of 144 mg/dl and the highest value of 278 mg/dl, and in blood samples that were allowed to freeze for 20 minutes had an average value of 142.6 mg/dl with the lowest value of 95 mg/dl and the highest value of 186 mg/dl. The results of this study indicate that there is a significant difference in total cholesterol levels in blood samples immediately centrifuged and blood samples left to freeze at room temperature 260C for 10 and 20 minutes before centrifugation.

Ardiansyah Ardiansyah; Fikih Fikih; Arman Ode; Ade Erdin

Jurnal Pengabdian Masyarakat Nusantara (Pengabmas Nusantara) 2021 Universitas Muhammadiyah Manado

The COVID-19 pandemic has significantly altered the lives of many people, particularly in the social and economic domains. Coastal communities, which heavily rely on sea-based economic activities such as fishing, tourism, and maritime trade, have faced severe disruptions due to the pandemic. This has led to economic instability and increased psychological stress within these communities. One of the most notable effects has been the rise in post-pandemic stress disorder (Post-Traumatic Stress Disorder or PTSD) among household members. The persistent stress experienced by individuals, especially in coastal households, is having a detrimental effect on both psychological and social well-being. Stressors, including financial insecurity, social isolation, and health concerns, are exacerbating the strain on family relationships and community dynamics. The goal of this research is to provide targeted education on the dangers of post-pandemic stress disorders, particularly focusing on coastal communities. Through an educational approach, this research aims to raise awareness about the symptoms, causes, and consequences of PTSD. The program also seeks to provide practical strategies and coping mechanisms that households can use to manage stress and maintain psychological resilience in the post-pandemic environment. The findings of this study are expected to contribute to community-based mental health interventions, enhance family stability, and improve overall well-being in these vulnerable populations

Dian Islamiatus Sa'diyah; Indrawati Yuhertiana

KOMPAK : Jurnal Ilmiah Komputerisasi Akuntansi 2021 Universitas Sains dan Teknologi Komputer

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.

Kurnia santi, Eka dian; Hardiyanti SMB., MM, Widhian

KOMPAK : Jurnal Ilmiah Komputerisasi Akuntansi 2021 Universitas Sains dan Teknologi Komputer

This study aims to test and analyze: (1) a comparative analysis of the level of performance of conventional commercial banks with Islamic commercial banks in 2015-2019, (2) the effect of the CAR, LDR / FDR, and NPL / NPF ratios partially or simultaneously on financial performance. in conventional commercial banks and Islamic commercial banks in 2015-2019.                 The population of this study is all published financial report data from Bank BNI and Bank BNI Syariah, Bank Mandiri and Bank Mandiri Syariah, Bank BRI and Bank BRI Syariah, Bank Bukopin and Bank Bukopin Syariah, Bank Mega and Bank Mega Syariah. The sample of the research is financial report data for 2015-2019. The process of collecting data is done by using documentation method in the form of published financial report data. The instrument test used was the normality test, multicollinearity test, heteroscedasticity test, and autocorrelation. Data were tested using multiple linear regression, determinant test, F test (Goodness of Fit), and hypothesis testing using the t test.                 Based on the results of the study, it can be concluded as follows: (1) there is a significant difference in the level of financial performance of conventional commercial banks and Islamic commercial banks, this is evidenced by the results of the count test 3,724> t table 2,0086 and the probability of t count 0.001 <0.05: (2) Capital Adequacy Ratio has a positive and significant effect on financial performance at conventional commercial banks and Islamic commercial banks, this is evidenced by the t-count coefficient value of 3,724 <2,0086 and the probability of t count 0.325 <0.05; (3) Loan to Deposit Ratio has no effect on financial performance at conventional commercial banks and Islamic commercial banks, this is evidenced by the t value coefficient of 0.325 <2.0086 and the probability of t count 0.747> 0.05; (4) Non-Performing Loans have a significant negative effect on financial performance at conventional commercial banks and Islamic commercial banks, this is evidenced by the t-count coefficient value of -8.232> 2.0086 and the probability of t count 0,000> 0.05; (5) Capital adequacy ratio (CAR), loan to deposit ratio (LDR), and non performing loan (NPL) affect the financial performance of conventional commercial banks and Islamic commercial banks in 2015-2019, this is evidenced by the Fcount of 35,827 (> F table = 2.557) with a significance probability of 0.000 (<0.05). The results of the adjusted R2 test in this study obtained a value of 0.940. This shows that the financial performance is influenced by the capital adequacy ratio (CAR), loan to deposit ratio (LDR), non performing loan (NPL), amounting to 68.1%, while the remaining 31.9% is influenced by other factors not examined. in this research.

Ignatius Adhimas Garis Nugroho; Munari Munari

KOMPAK : Jurnal Ilmiah Komputerisasi Akuntansi 2021 Universitas Sains dan Teknologi Komputer

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.

Ariya Mutika; Endah Susilowati

KOMPAK : Jurnal Ilmiah Komputerisasi Akuntansi 2021 Universitas Sains dan Teknologi Komputer

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.

Astuti, Noorjannah Vira; Rachmawati Meita Oktaviani

KOMPAK : Jurnal Ilmiah Komputerisasi Akuntansi 2021 Universitas Sains dan Teknologi Komputer

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