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Analytics

Yohni Anwar; Wisnu Dewanto

Proceeding of The International Conference on Economics and Business 2022 Universitas Kristen Indonesia Toraja

Destination study that is knowing role satisfaction in mediate compensation and rotation work to performance employee . Method analysis in study this use approach  structural Equation Modelling (SEM). The population in this study are employees at outlets Indosat Ooredoo as many as 120 people . Sample research data this is taken based on sample census , that is all population made as sample that is as many as 120 respondents . Data used is the primary data where respondent get data for questionnaire . Whereas method data collection used in study this is with questionnaires and interviews . kindly direct competence and rotation work as well as satisfaction work take effect significant to performance employee whereas compensation no significant to performance employee . kindly no direct satisfaction have role significant in mediate competency and compensation to performance employee whereas satisfaction work no have role in mediate rotation work to performance employee .  

PUJI NIA LESTARI; djoko wahyudi

KOMPAK : Jurnal Ilmiah Komputerisasi Akuntansi 2022 Universitas Sains dan Teknologi Komputer

Taxes are very important because taxes make a large contribution to state revenue. This study aims to analyze the effect of independent commissioners, audit committees, and institutional investors. The sample of this research is state-owned companies listed on the Indonesia Stock Exchange from 2016 to 2019 so that in this study 66 data were used. Descriptive statistical test and multiple regression test with SPSS 26 were used to analyze the data. This study shows that the independent commissioner variable has no effect on the effective tax rate, the audit committee has a significant negative effect on the effective tax rate, institutional investors have no effect on the effective tax rate. On the other hand, size, leverage, profitability have no effect on the effective tax rate, and the ratio of capital intensity has a positive effect on the effective tax rate.   

Saraswati, Sekar Arum Mitha; Ida Nurhayati

KOMPAK : Jurnal Ilmiah Komputerisasi Akuntansi 2022 Universitas Sains dan Teknologi Komputer

This study was conducted to determine the effect of liquidity, leverage, profitability, and activity on profit growth. Also to determine whether fiem size can strengthen the relationship between liquidity, leverage, profitability, and activity on profit growth. The type of data used in this study is secondry data, which was obtained from the annual financial reports of manufacturing company during 2017-2020. The data analysis techniques used in this research were Descriptive Statistical, Normality Test, Classical Assumption Testing, Multiple Linear Analysis Test, F Test, Coefficient of Determination Test, Hypothesis Testing, and Moderated Regression Analysis (MRA). The result of this study indicate that liquidity and leveragehave no significance effect on profit growth, but profitability and activity indicate a positive and significant on profit growth. Meanwhile, firm size only strengthens the effect of liquidity on profit growth.

Husni, Anna Nabhilla; Joko Wahyudi

KOMPAK : Jurnal Ilmiah Komputerisasi Akuntansi 2022 Universitas Sains dan Teknologi Komputer

This study aims to examines and analyze the effect of firm size, leverage, profitability, capital intensity ratio, and independent commisioner on the effective tax rate. The population of this study were 42 mining companies listed on the Indonesia Stock Exchange in the 2017-2020 period, after using purposive sampling, 92 data observed were sampled. The data analysis method used is descriptive statistics, clasical assumptions, and multiple linear regression analysis processed with SPSS program. The results of this study are company size, leverage, profitability, and independent commisioner have a negative insignificant effect on Effective Tax Rate; and the Capital Intensity Ratio has a positive insignificant effect on the Effective Tax Rate.

Sa’adah Sa’adah; Irfan Johari

This study aims to determine the improvement of rhyme writing skills through the application of the make a match method to class VII students of SMP Negeri 1 Lawe Alas in the 2021/2022 academic year. As for the population in this study were all students of class VII totaling 43 people and a sample of 22 people. The method used in this study is an experimental method with a one group pretest and posttest design with data analysis using the "t" test. From data processing, it was found that the average value of the initial test of rhyme writing skills by students was 62.27 and included in the less category, with a standard deviation of 4.29 and an increase in the final test score with an average value of 86.36 and included in the good category, with a standard deviation of 4.92. Based on the results of the students' initial and final test scores and if it is associated with the KKM value of Indonesian language subjects for junior high schools of 70, the students' rhyme writing skills are included in the good category. From hypothesis testing, it is obtained that the value of t count = 17.33 and in consultation with the value of t_table at a significant level of 5% = 2,080, thus t_count > t_table or 17.33 > 2,080 then the hypothesis is accepted. So it can be concluded that there is an increase in the ability to write rhymes through the make a match method in class VII students of SMP Negeri 1 Lawe Alas in the 2021/2022 academic year.

Sani Sani; James Marudut; Irfan Johari

This study aims to determine the effect of the application of the Recitation Learning Method on Students' Ability in Writing Debate Texts for Class X SMA Negeri 1 Lawe Bulan in the 2021/2022 academic year. The method used in the quantitative approach. The research approach in this thesis uses a quantitative research approach. the population in this study were all students of class X SMA Negeri 1 Lawe Bulan in the 2021/2022 academic year, totaling 92 students consisting of 4 classes. The sample in this study was 21 students, namely class X IPS 1, which was taken using a purposive sampling technique or determined sampling. As for the results of the research and discussion that have been described in Chapter IV, it can be concluded that the Application of the Recitation Learning Method as a Debate Text Writing Learning for Class X Students of SMA Negeri 1 Lawe Month in the 2021/2022 Academic Year. This is evident from the average value of the initial test of Learning Writing Debate Text for students, which is 55.71 with a standard deviation of 9.95 and an increase in the final test score with an average value of 80.48 with a standard deviation of 7.85. the student and if it is associated with the Indonesian KKM score for high school is 75, then the Debate Text Writing Learning for the final test of students is included in good ability. In addition, at the observation t value > t table which is 9.00 > 2.08, then from the results of testing the hypothesis above, it can be concluded that there is an increase in the application of the Recitation Learning Method as an Effort for Learning to Write Debate Texts in Class X SMA Negeri 1 Lawe Months Years Learning 2021/2022

Dwi Azura; James Marudut; Rekaza Akbar

This study aims to determine the improvement of short story writing skills through the use of blog media in class XI students of SMA Negeri 2 Lawe Bulan in the 2021/2022 academic year. The population in this study were all students of class XI and a sample of 36 people. The method used in this study is an experimental method with a one group pretest and posttest design with data analysis using the "t" test. From data processing, it was found that the average value of the initial test of short story writing skills by students was 52.10 and was included in the poor category, with a standard deviation of 6.09 and an increase in the final test score with an average value of 87.36 and included in the good category, with a standard deviation of 7.33. Based on the results of the students' initial and final test scores and if it is associated with the KKM value of Indonesian language subjects for high school, it is 70, the students' short story writing ability is included in the good category. From hypothesis testing, it is obtained that the value of t count = 24.19 and in consultation with the value of t_table at a significant level of 5% = 2,030, thus t_count > t_table or 24.19 > 2,030 then the hypothesis is accepted. So it can be concluded that there is an increase in the ability to write short stories through the use of blog media in class XI students of SMA Negeri 2 Lawe Month in the 2021/2022 Academic Year.

Mahendra, Monika Bela; Rachmawati Meita Oktaviani

KOMPAK : Jurnal Ilmiah Komputerisasi Akuntansi 2022 Universitas Sains dan Teknologi Komputer

This study analyzes the effect of the variables contained in the Theory of Planned Behavior, namely attitudes, subjective norms, perceived behavioral control on taxpayers' intentions. The sample in this study were taxpayers registered with MSMEs in Semarang Regency. The number of samples is 125 taxpayers. The sampling technique used was the solvin formula. The data analysis technique used is multiple linear regression analysis using SPSS version 26. The results of hypothesis testing indicate that attitudes have a direct effect on taxpayer intentions, while subjective norms and perceived behavioral control do not directly affect taxpayer intentions.

Najwa Fadilanitaa; Khofifah Indar F; Arneta Destria

Jurnal Bahasa, Sastra, Budaya, dan Pengajarannya 2022 Pusat Riset dan Inovasi Nasional

This study discusses the use of diction, imagery, and figure of speech in the poem Aku Waiting for the Flower. The poem I Wait for Flowers is a poem that talks about someone who is waiting for someone they love very much. With beautiful poetry lines and contains very strong meanings and meanings. This study aims to: 1) Describe Diction 2) Explain imagery 3) Describe the figure of speech in the poem Aku Waiting Bunga. This research uses qualitative descriptive research. The data collection technique used is reading and note-taking technique and data analysis technique using descriptive analysis technique which includes description, classification, and analysis. The results of the research on the poem ''I am waiting for the flower'' have denotative and connotative diction, visual imagery, feeling imagery, and imagery. intellectual, as well as figure of speech personification and hyperbole  

Prakoso, Ponco Adi; Djoko Wahyudi

KOMPAK : Jurnal Ilmiah Komputerisasi Akuntansi 2022 Universitas Sains dan Teknologi Komputer

This study examines the effect of profitability, liquidity, leverage, reputation auditor, firmosize and auditoroopinion on the Timeliness of financial reporting in manufacturing companies listed in BEI period of 2017-2019. Population in this researchais all companies listed on the Indonesia Stock Exchange from 2017 to 2019. Sampel of selection using purposive sampling method and totallyoobtained a 324 sample.

Rusiadi, Rusiadi; Ade Novalina; Bhaktiar Effendi; Anita N Hutasoit

Proceeding of The International Conference on Economics and Business 2022 Universitas Kristen Indonesia Toraja

The financial system plays an important role in the economy. An unstable financial system will be vulnerable to various problems that disrupt the rotation of a country's economy and be vulnerable to economic problems such as the global crisis in various countries. The problem that occurs is the occurrence of Covid-19 causing various fluctuations in the level of inflation, money supply, imports, the occurrence of unstable inflation from January 2019 to August 2021, low inflation resulting in a decrease in imports and an increase in the money supply in Mexico. , Vietnam, Philippines, Hongkong, Indonesia, Canada, Malaysia, Singapore, Peru, and China. The analytical method in this study uses the ARDL Panel (Autoregression Distributed Lag) approach. The ARDL Panel Model determines which country models from APEC countries are able to control long-term financial system-based economic fundamentals in Mexico, Vietnam, the Philippines, Hong Kong, Indonesia, Canada, Malaysia, Singapore, Peru, and China and the Different Test for modeling the impact of covid-19 19 on the economic fundamentals of the financial system. The results of the research found the ARDL Panel prediction model in modeling the impact of Covid-19 on economic fundamentals in the financial system. The main Leading Indicator of variable effectiveness in controlling Inflation In TAPEC is JUB where Vietnam, the Philippines, Hong Kong, Japan, Malaysia, Singapore, Peru and China have a significant influence in controlling Inflation. Then overall in the long term (Long Run) it turns out that only the JUB and CDV variables have an effect on INF In TAPEC, while in the short term (Short Run) it is JUB that influences Inflation In TAPEC.  

milleniasofianti; djoko wahyudi

KOMPAK : Jurnal Ilmiah Komputerisasi Akuntansi 2022 Universitas Sains dan Teknologi Komputer

Taxes are very important because taxes make a large contribution to state revenue.This study aims to analyze the effect of tax knowledge, taxpayer awareness, tax sanctions, tax service services on taxpayer compliance. The population used in this study is the Taxpayer of Micro, Small and Medium Enterprises in Demak Regency. Sampling in this study was carried out by purposive sampling or samples were selected based on certain criteria. The sample that will be taken in this study is as many as 110 taxpayers in Demak Regency. Descriptive statistical tests and multiple regression tests with SPSS 22 were used to analyze the data. This study shows that the independent variable knowledge of taxation and service tax authorities have a significant positive effect on taxpayer compliance, taxpayer awareness and tax sanctions have no effect on taxpayer compliance.

Riski, Riski Amaliya; Maryono, Maryono

KOMPAK : Jurnal Ilmiah Komputerisasi Akuntansi 2022 Universitas Sains dan Teknologi Komputer

Law Number 6 of 2014 states that Village Funds are funds sourced from the state revenue and expenditure budget that are intended for villages and are used to finance the implementation of government activities, implementation, development, community development and also community empowerment. Fund management accountability is a form of village government accountability to the community. The purpose of this study was to examine and analyze the effect of apparatus competence, internal control system, organizational commitment and community participation on village fund management accountability in Sukolilo District, Pati Regency. This study uses primary data by giving questionnaires to respondents. The population of this study is village officials and community representatives who are involved in the allocation of village funds in Sukolio District, Pati Regency, which consists of 16 villages with a total of 80 respondents. The sampling technique in this study is saturated sampling or census sampling with the data analysis tool used is multiple linear regression analysis using the SPSS 23 program.  The results showed that the competence of the apparatus, internal control system, organizational commitment and community participation affected the accountability of village fund management.

Sinaga, Nabila Sabrina Asma Sinaga; Gregorius N. Masdjojo

KOMPAK : Jurnal Ilmiah Komputerisasi Akuntansi 2022 Universitas Sains dan Teknologi Komputer

Banking is one of the business entities that collects funds from the people in the form of savings and distributes them back to the people in the form of credit or in the form of savings in order to raise the standard of living of the people. The population of this study are banking companies registered with the Financial Services Authority (OJK) in the 2016-2020 period. The sampling technique in this study uses the panel data regression method, with a total of 50 banking companies that issue financial statements according to predetermined criteria. The results of this study indicate that the Loan to Deposit Ratio (LDR) variable simultaneously has a significant effect on bank lending. Meanwhile, Third Party Funds (DPK), Capital Adequacy Ratio (CAR), Return On Assets (ROA), Net Performing Loans (NPL), and Operating Expenses on Operating Income (BOPO) have no significant effect on bank lending.

Firmansyah, Ipung Firmansyah; Maryono; Firmansyah, Ipung Firmansyah

KOMPAK : Jurnal Ilmiah Komputerisasi Akuntansi 2022 Universitas Sains dan Teknologi Komputer

This study aims to analyze the effect of tax sanctions, tax knowledge, and taxpayer awareness on taxpayer compliance. The population of this research is land and building taxpayers in Boja District, Kendal Regency with a sample of 100 taxpayers. The calculation of the sampling was calculated by random sampling using the formula Slovin and got the results as 100 respondents. Primary data using a questionnaire distributed to taxpayers This study has theoretical and implications practical. This study uses Multiple Linear Regression Analysis The results showed: 1). Tax sanctions have no significant negative effect on taxpayer compliance. 2). Tax knowledge has a positive and significant effect on taxpayer compliance. 3). Taxpayer awareness has a positive and significant effect on taxpayer compliance.

Nopita Panjaitan; Ati Rosmiati

This study aims to determine the Improvement of Writing Skills..Biographical Texts..Through Idol Figures By Students..Class..X SMA Negeri 1 Lawe Month in the Academic Year 2021/2022. The population in this study were all students of class X SMA Negeri 1 Lawe Bulan in the 2021/2022 academic year, totaling 92 students, consisting of 4 classes. The sample in this study was 21 students, namely class X IPA 1 which was taken using a purposive sampling technique or determined sampling. Based on the results of the research and discussion that have been described in the previous chapter, it can be concluded that the Improvement of Biographical Text Writing Skills Through Idol Characters by Class X Students of SMA Negeri 1 Lawe Month in the 2021/2022 Academic Year. This is evident from the average value of the initial test of students' Biographical Text Writing Ability is 59.05 with a standard deviation of 8.41 and an increase in the final test result score with an average value of 80.24 with a standard deviation of 5.66. the student and if it is associated with the Indonesian KKM score for high school is 75, then the ability to write biographical texts for the final test of students is included in good ability. In addition, the observation value > ttable which is 9.35 > 2.08, thus from the results of testing the hypothesis above, it can be concluded that there is an increase in Biographical Text Writing Skills through Idol Figures by Class X Students of SMA Negeri 1 Lawe Month in the 2021/2022 Academic Year

Ananda Widiastuti; Jaeni; Triono, Ananda Widiastuti

KOMPAK : Jurnal Ilmiah Komputerisasi Akuntansi 2022 Universitas Sains dan Teknologi Komputer

The purpose of this study was to determine differences in the financial performance of telecommunication companies listed on the Indonesia Stock Exchange before and during the COVID-19 pandemic. The method in this research uses descriptive quantitative. The sampling technique was carried out by purposive sampling. The type of data used is secondary data obtained from the Indonesia Stock Exchange in the form of financial reports for the first quarter - fourth quarter of the Telecommunication Sector Company for the period 2018 and 2020. The research variables used are Current Ratio, Net Profit Margin, Return On Assets, Debt to Asset Ratio and Debt to Equity Ratio. The results of this study indicate a significant difference in the Current Ratio and Debt to Asset Ratio While the Net Profit Margin, Return On Assets and Debt to Equity Ratio there are no significant differences

Fiar, Ahmad Alfiar; Jaeni

KOMPAK : Jurnal Ilmiah Komputerisasi Akuntansi 2022 Universitas Sains dan Teknologi Komputer

Forensic audits and investigative audits are used to uncover, detect and prevent fraud. In preventing fraud, the auditor is required to have competence, professionalism and spiritual intelligence to maximize fraud prevention. The population in this study were all auditors who worked at BPKP Representatives of Central Java. The sampling technique used convenience sampling and obtained a sample of 40 respondents. The method of collecting data is through a survey method using a questionnaire. The data analysis technique used is multiple linear regression analysis. The results of this study indicate that forensic audits, investigative audits, and auditor competence have no significant effect on fraud prevention. while professionalism and spiritual intelligence have a significant positive effect on fraud prevention

Malida Salma Arum Ndalu; Djoko Wahyudi

KOMPAK : Jurnal Ilmiah Komputerisasi Akuntansi 2022 Universitas Sains dan Teknologi Komputer

This study aims to examine the effect of the e-system of taxation, tax incentives, taxvsanctions, and service quality on individual taxpayer compliance in paying taxes. This research was conducted on individual self-employed taxpayers registered at KPP Pratama Jepara. This research is a quantitative research using primary data sources with distribution via google form link. The population in this study were all takxpayers who are independent workers who are registered at KPP Pratama Jepara. The data analysis technique used multiple linear regression analysis wich was processed in the SPSS version 24 program. The result showed that the e-system of taxation, tax incentives, tax sanctions, and service quality had a significant positive effect on taxpayer compliance.

Dwi Putranti, Honorata Ratna; Dwi Putranti, Honorata Ratna; Harianti, Agustina Eny

EBISNIS : JURNAL ILMIAH EKONOMI DAN BISNIS 2022 LPPM Universitas Sains dan Teknologi Komputer

This study aims to determine the effect of transactional leadership and employee career development at the Ditreskrimsus Polda Central Java. The population used in this study were all employees who worked as many as 70 respondents, with proportional stratified random sampling. The source of the data used is primary data, with the data collection method using a questionnaire. The data analysis technique used is multiple linear regression analysis. The results of linear analysis state that transactional leadership and career development have a positive effect on employee performance. The value of the coefficient of determination and career development can explain the variation in employee performance variables of 58.3%. The results of the hypothesis using statistical tests are obtained that transactional leadership has a positive and significant effect on employee performance and career development which is positive and significant on employee performance.