Publication Search

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 income smoothing. The analytical method used in this research is logistic regression analysis. The results of this study indicate that return on assets has a positive and significant effect on income smoothing, the debt to equity ratio and bonus plan have a negative and significant effect on income smoothing, while income tax has no significant effect on income smoothing.    Keywords: income smoothing; return on assets; debt to equity ratio; bonus plan; income tax

This case study discusses the effect of Environmental Disclosure (EVN), Social Disclosure (CSR), Governance Disclosure (CG) and Environmental, Social, Governance (ESG) disclosure on company performance, using control variables including asset turnover and asset growth. The variables that will be used in this study are the dependent variable (Return on Assets), independent variables (ESG disclosure, EVN disclosure, CSR disclosure, and Corporate Govenance Disclosure), and control variables (asset turnover and asset growth). The population in this sample will use manufacturing companies listed on the Indonesia Stock Exchange with a range of 2016-2020. Samples will be taken by purposive sampling method. Based on purposive sampling, it was found that there were 25 manufacturing companies listed on the IDX (2016-2020) that had complete data. The data analysis method used in this research is multiple regression analysis. In addition, this research also uses statistical techniques to test the hypothesys proposed in this study, namely panel data using SPSS. This study found that overall ESG Disclosure has a significant positive effect on company performance and CSR Disclosure has a significant negative effect on company performance.

Perkembangan teknologi memudahkan segala aktivitas masyarakat, salah satunya adalah berinvestasi. Penelitian ini bertujuan untuk menganalisis faktor-faktor yang dapat mempengaruhi peningkatan minat investasi generasi millennial di kota Semarang. Penelitian ini merupakan penelitian kuantitatif. Populasi dalam penelitian ini adalah generasi millennial di kota Semarang, dengan teknik pengambilan sampel menggunakan purposive sampling. Data dalam penelitian ini adalah data primer dan teknik pengumpulan data menggunakan kuesioner. Hasil penelitian ini menunjukkan bahwa secara simultan fasilitas online trading, minim modal dan persepsi risiko mempengaruhi minat investasi secara bersama-sama. Secara parsial fasilitas online trading dan persepsi risiko berpengaruh positif signifikan terhadap minat investasi, sedangkan modal minimal tidak berpengaruh signifikan terhadap minat investasi.

One way to maintain business continuity in the midst of intense competition is to maintain customer satisfaction. Product diversity is considered important here because the more diverse the number and types of products sold in one place, the customer will feel satisfied if he makes a purchase at that place and he does not need to make a purchase elsewhere. In addition, good service makes it easier for customers to find the goods they want. The purpose of this study was to analyze and explain the effect of product diversity, service quality mediated by the effect of customer satisfaction on repurchase intentions. The analysis technique that will be carried out in this research is descriptive analysis, instrument test, multiple linear regression analysis, model test, and hypothesis testing. The minimum sample selected in the study was 92 respondents. The adjusted R² value of 0.301 means that the effect of the product diversity variable (X1) and service quality variable (X2) on customer satisfaction (Y1) is 30.1%. The adjusted R² value of 0.422 means that the magnitude of the influence of the product diversity variable (X1), service quality variable (X2) and customer satisfaction (Y1) on repurchase intention (Y2) is 42.2%

The religious, cultural, and ethnic diversity of Indonesia is well-known. Differences in understanding, nationality, and religion are frequently the primary causes of existing difficulties, to name just a few. This study sought to ascertain the relationship between eighth-grade students at SMP Royal Wells Middle School's knowledge and understanding of Islam and the Pancasila ideals. This study used a quantitative research method using a correlational approach. Understanding of Pancasila values is variable Y in this study, while Islamic religious knowledge is variable X. The population of this study consisted of 20 students, and the method of data collection used in it was distributing a questionnaire to eighth-graders at Royal Wells Middle School. The findings revealed a moderate link between Pancasila ideals and knowledge and understanding of Islam. Students can thus use the information on religious values and Pancasila both in the context of the classroom and in the community.  

Situasi pandemic corona virus disease 2019 atau yang biasa disingkat dengan covid-19 menjadi sebuah tantangan global. Dalam mencegah penyebaran virus beberapa pemerintah daerah menetapkan kebijakan social distancing, WFH, dan Lockdown. Karena ada kebijakan Lockdown atau karantina ini menyebabkan kelumpuhan dalam berbagai sector. Hal tersebut sesuai dengan peraturan Mendikbud Nomor 4 tahun 2020 dengan adanya istilah belajar dirumah. Untuk mewujudkan layanan bimbingan konseling pada masa pandemi ini, guru BK dituntut untuk menggunakan berbagai teknologi dalam menjalankan perannya dalam membantu permasalahan yang dialami oleh siswa di masa pandemi.

This study aims to explain the implementation of the demonstration method in learning Islamic religious education at SMA Negeri North Tambun. This research uses a descriptive qualitative approach. Methods of data collection using non-participant observation methods, semi-structured interviews and documentation. The subjects of this study were the principal, Islamic education teachers and class XII IPA students. The data validity was done by using data triangulation technique and source triangulation technique. Data analysis includes data collection (data collection), data reduction (data reduction), data display (data presentation) and conclusion drawing / verification. The result of this research is that in teaching Islamic Education the teacher uses the demonstration method by applying three stages, namely preparation, implementation and evaluation of learning. Preparation for learning the teacher prepares learning tools, formulates goals to be achieved, prepares the necessary tools or media and estimates the time that will be used in learning. The supporting factors are the presence of professional teachers, media, adequate facilities and infrastructure, making it easier for students to understand what is being learned..

The purpose of this study is to overcome the problem of learning that is not optimal in class XI students of SMA 1 Tambun Utara, and the lack of attractiveness in PAI lessons because the method used is too monotonous so that it makes students feel bored quickly, there are problems in the use of learning media that make student learning outcomes not good. In the case of SMA 1 Tambun Utara, the delivery of material by the teacher in the learning media uses the lecture method, where the teacher is more active in speaking and students tend to be silent to listen, thus making students unable to master the material well. To overcome it all, researchers suggest using new media such as demonstrations, as a way to increase students' interest in learning. The Demonstration Method is a medium that has elements of demonstration. This study is intended to answer the problem "Whether the use of demonstration methods in PAI subjects can improve student learning outcomes at SMA 1 Tambun Utara", these problems are discussed through classroom action research carried out through the stages of planning, implementation, observation, and reflection. Research data obtained through classroom observation and documentation of the results of actions carried out data from effective teachers, with this research it will be known that there will be an increase or decrease in student learning outcomes after the implementation of the demonstration method in PAI subjects at SMA 1 Tambun Utara.

Studi ini bermaksud untuk mengenali imbas Profitabilitas, Leverage, serta Nilai Pasar kepada Harga Saham. Populasi menggunakan perusahaan perbankan BUMN dengan rentang waktu observasi selama 2017 sampai 2021 sejumlah 4 perusahaan. Basis data sekunder yang dipakai didapat dari Bursa Efek Indonesia. Metode analisa informasi dengan bentuk regresi linear berganda menggunakan alat bantu analisa IBM SPSS model 26. Berpangkal pada hasil analisa menunjukkan bahwa Profitabilitas, Leverage, dan Nilai Pasar dengan cara simultan mempengaruhi positif signifikan kepada harga saham. Profitabilitas serta Leverage dengan cara parsial mempengaruhi negatif signifikan kepada harga saham, sedangkan itu Nilai Pasar dengan cara parsial mempengaruhi positif signifikan kepada harga saham.

: Evaluasi dalam pendidikan Islam, secara umum sangat berguna bagi pendidik, peserta didik, ahli fikir pendidikan Islam, politik pengambil kebijakan pendidikan Islam, untuk membantu mereka dalam membenahi sistem pengawasan dan mempertimbangkan kebijakan yang akan diterapkan dalam sistem pendidikan nasional (Islam). Penelitian Kepustakaan atau Library research adalah telaah kepada beberapa referensi yang berhubungan dengan penelitian yang dilakukan baik telaah pemikiran tokoh dan yang lainnya. Evaluasi yang merupakan suatu proses dan tindakan yang terencana untuk mengumpulkan informasi tentang kemajuan, pertumbuhan dan perkembangan (peserta didik) terhadap tujuan (pendidikan), sehingga dapat disusun penilaiannya yang dapatdijadikan dasar untuk membuat keputusan. Evaluasi dilakukan untuk mengevaluasi peserta didik, pendidik, materi pendidikan, proses penyampaian materi pelajaran, dan berbagai aspek lainnya yang berkaitan dengan materi pendidikan.  

The purpose of this principal's action research was to improve the pedagogical competence of teachers at SD Inpres XXXVII Uneng City in preparing assessment administration through academic supervision. The type of research used in this research is school action research. The activities in this study consisted of action planning, action implementation, observation, and reflection stages. Data collection techniques used class observation techniques. The observation instrument used was the teacher's ability assessment tool (APKG) in the form of a learning administration assessment instrument. The data analysis used is a comparative descriptive analysis technique. Quantitative data obtained is described in the form of words or explanations. Furthermore, data comparisons are carried out to ensure whether there is an increase in the ability of teachers in the assessment of learning administration. The results of the study show that academic supervision can improve the ability of teachers to prepare assessment administration in learning at SD Inpres XXXVII Uneng City 26.2%.

This study examines the effect of tax planning, deferred tax expense, deferred tax assets and managerial ownership on earnings management. The population in this study were all manufacturing companies listed on the Indonesia Stock Exchange from 2018 to 2020. The sample selection used the purposive sampling method and 138 samples were obtained. The results of the research show that the variables of tax planning, deferred tax expense, deferred tax assets and managerial ownership have an effect on earnings management. The data collection method is done quantitatively and the data processing technique uses multiple linear regression analysis. The data used is obtained from financial reports reported on the Indonesia Stock Exchange and can be downloaded through the idx.co.id website and analyzed using SPSS. The test results show that tax planning, deferred tax expense, deferred tax assets and managerial ownership have a positive effect on earnings management

The use of sophisticated technology is very much needed by the company as a support for the success and success of a plan that the company wants. The financial report is an information medium that records, summarizes a company's activities and is used to report the company's state and position to interested parties, especially creditors, investors and the company's management itself. Financial ratio analysis helps determine whether the company's financial performance is good or not. Financial ratio analysis can be classified into various types, some of which are liquidity, solvency, activity, and profitability ratios. The financial management system at the food market eat and eat Paragon Mall still uses a simple and less effective system (Microsoft Excel) because it still uses excel formulas and logic if using the formula incorrectly will result in errors in recording financial statements. The method used really takes a long time so that it is often not timely and the way to analyze it is only with profit and loss and the profits are written in the table. The financial ratio method is the main tool for conducting financial analysis and has several uses. Financial ratios show a systematic relationship in the form of comparisons between estimates (posts) of financial statements. With the existence of a financial reporting system to analyze the health of the company, it can help determine the profit for each period, so that the structure of the company's financial health can provide clearer information.   Keywords: Financial Statements, Financial Ratios, Performance  

Nirwana Collection is a shell craftsman in Kendal Regency. Nirwana Collection does not yet have a system for calculating the cost of production. In accounting records done manually, the data is not well organized and has not produced information as expected. Nirwana Collection produces goods based on orders, the calculation of the cost of production is still not correct, because it does not calculate other costs incurred and only focuses on raw materials. This of course results in an inaccurate selling price and results in a profit that is not as expected. The Accounting Information System for the Cost of Production at the Nirwana Collection with the Job Order Costing method can process recordings and transactions at the Nirwana Collection more effectively, as well as making it easier to produce production cost reports quickly and accurately.

This research was conducted to analyze are differences in conventional banks quarter II before and during the pandemi COVID-19 based on the total asset turnover ratio, NPM ratio, LDR ratio, and ROE ratio. This research uses descriptive quantitative methods by a comparative approach, because the data used was numbers and analyzed using statistic. This research is of a comparing two or more of the properties and objects that are scruntinized in a particular framework of thought. This research uses the quarterly II 2019-2021 finance report data. The research population was taken from a registered private bank in OJK (Otoritas Jasa Keuangan). Statistical methods used are descriptive and paired t-test. This research shows that (1) total asset turnover have no difference fiinancial performance before and during pandemi COVID-19. (2) NPM have difference financial performance before and during pandemi COVID-19. (3) LDR have no difference financial performance before and during pandemi COVID-19. (4) ROE have difference financial performance before and during pandemi COVID-19

The first Covid-19 virus in Indonesia occurred in March 2020. With the virus, it had an impact on the company's financial performance. This study aims to determine whether there are significant differences in the financial performance of transportation companies listed on the Indonesia Stock Exchange before and during the COVID-19 pandemic. The data used in this study is secondary data obtained from the Indonesia Stock Exchange in the form of 2019 and 2020 annual reports. 2019 financial statements for conditions before the COVID-19 pandemic and 2020 annual reports for conditions during the COVID-19 pandemic. The research variables used are Return On Equity (ROE), Quick Ratio (QR), Debt To Equity Ratio (DER), and Total Assets Turn Over (TATO). The results showed that there were significant differences in Return On Equity (ROE) and Total Assets Turn Over (TATO). Meanwhile, for Quick Ratio (QR) and Debt To Equity Ratio (DER) there is no significant difference. Keywords : Kinerja Keuangan, Return On Equity, Quick Ratio, Debt To Equity Ratio, Total Assets Turn Over

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 auditor reputation on income smoothing in manufacturing companies listed on the IDX. The method used in this research is a quantitative method with a descriptive approach. The results of this study can be said that company size, profitability, and cash storage have no significant effect on earnings performance. Meanwhile, financial leverage and auditor reputation have a negative and significant effect on earnings management in manufacturing companies.

The purpose of this study was to determine whether knowledge of taxation, firmness of sanctions, service quality of tax officers and the application of E-filling had a significant effect on individual taxpayer compliance at MSME Pratama South Semarang. The sample in this study were 100 respondents at KPP Pratama South Semarang. Methods of data collection using a questionnaire. Sampling method used is simple random sampling and the data analysis model used is multiple linear regression analysis. The results showed that knowledge of taxation, firmness of sanctions, service quality of tax officers, and the application of e-filling had an effect on MSME taxpayer compliance. Simultaneously, the variable knowledge of taxation, firmness of sanctions, service quality of tax officers and the application of e-filling affect the compliance of MSME taxpayers.

Capital Structure discusses how the company provides capital asstes, either with long-term debt or capital from investors. This research aims to examine and analyze company size, asset structure, and profitability on capital structure in automotive retail and automotive equipment companies listed on the BEI 2011-2020. The data used the company’s financial statements that are sampled. The sampling method used purposive sampling technique and obtained 90 samples. The results of analysis showed company size had a significant positive on capital structure, asset structure had an insignificant negative on capital structure, and profitability was proxied using Debt to Equity Ratio (DER) has no  effect on the capital structure.

Toddler ageg children are the golden age because the development of toddler-age children, namely 1-3 years old, experiences very rapid growth and development, so that if at this toddler age they experiences obstacles in growth and development, it will have a big impact on the childs life in the future. One the big tasks for toddler is toilet training, so that children are not dependent on using diapers. The aim of this research is to find out the general pictures of the impact of using diapers on toilet training failure of 3 year old children an the Masagena Daycare Centre. The type of research used is non-experimental quantitative research using a cross sectional design, namely by studing the dynamics of the correlation between risk factor dan effect, using an observational approach or collecting data at on time (pont time approac). This research want to know the effect of using diapers (as a riskfactor) on the success of toilet training for children aged 3 years (as an effect, where riskfactors and effect are observed and measured simultaneously at the same time). Based on the research results, diapers are very dominant in influencing the failure of a childs toilet training is compared with the childs own readiness.