Publication Search

Financial Accounting Standards are accounting standards compiled by official institutions. SAK contains accounting rules and procedures, one of which is the principle of presentation and disclosure (PPP). Business combination is a phenomenon of the Company to gain control over another company operating as a business. This research uses descriptive analysis to collect data relevant to the topic of discussion, conducted by reviewing the financial statements of PT Bank BRI (Persero) Tbk. which can be accessed through the Indonesia Stock Exchange website. The result of this research is that the parent company implements a business combination system by identifying the acquired party based on its acquisition value. This research aims to apply and develop the information collected to find the best solution to study the process of business combination operations in the company.

The User Interface (UI) of the website-based application 'K-Foodies' was created to provide information on Korean street food recipes with an attractive appearance and is easy to use. In the context of the popularity of Korean street food in Jakarta and people's interest in cooking themselves, the difficulty in finding scattered recipe information is an obstacle. Creating the UI involved using Figma software, with a focus on UI design and user experience. The UI design includes descriptions of Korean street food, recipes, and cooking steps. Usability tests using the completion rate method will measure the effectiveness of the UI based on user interactions with the system in the form of various task scenarios. The aim of this research is to create an attractive and easy-to-use UI for the 'K-Foodies' application, allowing users to easily find Korean street food recipes in one place.

The purpose of this research is to determine the effect of short-term receivables and debt on income at PT. Astra International Tbk. This research shows that there is a discrepancy between theory and financial reports at PT. Astra International Tbk. In 2020 and 2021, income decreased, receivables increased in those years, namely 2020 and 2021, while income decreased, and short-term debt increased in 2018 and 2021, and income also increased. The formulation of the problem in this research is whether short-term receivables and debts have an effect on income at PT. Astra International Tbk. The discussion in this research is related to the field of accounting which discusses financial report analysis. The theory used in this research is regarding company income, namely the company's ability to fulfill its short-term obligations, receivables, namely company claims to other parties whose maturity is less than one year, and short-term debt, namely the company's obligations to other parties which must be paid immediately within a period of time. less than one year. The type of research used in this research is quantitative research. The data source used is secondary data obtained via the website www.idx.co.id. Data processing in this research was carried out using SPSS version 23. Data analysis techniques used descriptive tests, normality tests, linearity tests, classical assumptions, hypothesis testing, and multiple linear regression analysis. The results of this research show that there is a partial influence between the receivables variable and the income variable with a calculated t value of 3.264901 > ttable with a value of 2.026192. Partially, short-term debt has an effect on income with a calculated t value of 15.93768 > t table with a value of 2.026192.  

Perkembangan IPTEK dalam era digital saat ini telah berpengaruh pada berbagai sektor, termasuk pendidikan. Proses pembelajaran kini sering memanfaatkan teknologi seperti proyektor dan pembelajaran daring. Penggunaan teknologi dapat menciptakan pembelajaran yang interaktif dan efektif, terutama untuk anak-anak usia dini. Melalui digital game based learning dan video animasi, teknologi digunakan untuk menciptakan suasana kegiatan belajar mengajar terasa menarik dan interaktif. Tujuan sosialisasi pengabdian masyarakat ini adalah untuk menciptakan Generasi Emas 2045 yang berwawasan akan ilmu pengetahuan dan teknologi. Tim pengabdi melakukan sosialisasi kepada peserta didik usia 7-12 tahun di RPTRA Citra Bangsa, Jakarta Timur. Dalam kegiatan ini, metode pelaksanaan dilakukan dengan pemberian pre-test dan post-test, pemaparan materi, wawancara, dokumentasi, dan evaluasi. Pemberian tes melalui website Quizizz bertujuan untuk mengetahui bagaimana peningkatan pemahaman siswa sebelum dan setelah dilakukannya pemaparan materi. Wawancara kepada pihak pengajar dilakukan untuk mengetahui apakah kegiatan ini telah mencapai tujuan yang diharapkan. Sosialisasi yang dilakukan menunjukkan bahwa dengan memperkenalkan alat digital sebagai media pembelajaran kepada generasi dini merupakan langkah awal yang tepat untuk meningkatkan pemahaman teknologi pada anak-anak dan juga sangat efektif untuk menarik minat anak-anak dalam belajar.

This research aims to analyze the suitability of images and the use of words and punctuation on digital media. The research method used was observation of a digital banner displaying an image of a chair with the words "UP TO 50% OFF" and an image of a meatball bowl with a discount offer of up to 50% as well as the information "Weekend Special Delicious Food Menu." The research results showed that the use of an image of a chair and the meatball bowl effectively supports the message you want to convey. The color design chosen, such as the dominance of orange on the meatball banner, gives an impression that matches the characteristics of the food offered. The use of the word "delicious" in the text "Weekend Special Delicious Food Menu" provides added value in arousing the reader's appetite. In addition, the arrow pointing to the text "Home Delivery" on the meatball banner helps convey delivery service information clearly. The "Order Now" instruction with the addition of a telephone number and website address provides clear guidance to consumers for placing an order. The use of punctuation, such as commas and periods, on the banner effectively separates the information and improves readability. Punctuation helps readers clearly understand any information presented, such as phone numbers and website addresses.

This research aims to analyze the suitability of images and the use of words and punctuation on digital media. The research method used was observation of a digital banner displaying an image of a chair with the words "UP TO 50% OFF" and an image of a meatball bowl with a discount offer of up to 50% as well as the information "Weekend Special Delicious Food Menu." The research results showed that the use of an image of a chair and the meatball bowl effectively supports the message you want to convey. The color design chosen, such as the dominance of orange on the meatball banner, gives an impression that matches the characteristics of the food offered. The use of the word "delicious" in the text "Weekend Special Delicious Food Menu" provides added value in arousing the reader's appetite. In addition, the arrow pointing to the text "Home Delivery" on the meatball banner helps convey delivery service information clearly. The "Order Now" instruction with the addition of a telephone number and website address provides clear guidance to consumers for placing an order. The use of punctuation, such as commas and periods, on the banner effectively separates the information and improves readability. Punctuation helps readers clearly understand any information presented, such as phone numbers and website addresses.

Companies in making a decision require good consideration, therefore we need a system that helps provide information from good data processing so that it becomes the basis for decision making. This analysis aims to create a decision support system that can help the company to provide an overview of the decision to procure a new fleet that the company wants to buy.This decision support information system is implemented using the Hypertext Preprocessor (PHP) programming language and MySsql as the database application so that the desired features are created and neatly stored in operating the information system.This decision support information system also uses the Weighted Product method which is used to assist in decision making in determining the procurement of new fleets.The end result of this decision support information system is to combine a programming language with the Weighted Product method which can be used for decision making in determining which new fleet to buy, where the calculations are based on several predetermined criteria so that their use is on target.

The development of technology forces humans to always innovate, including in terms of buying and selling. Nowadays, the proliferation of internet usage has implications for new buying and selling models. One form of buying and selling that was born due to the emergence of the internet network is online buying and selling.  Online buying and selling is a buying and selling activity where the seller and buyer do not have to meet to negotiate and transact and the communication used by the seller and buyer can be through communication tools such as chat, telephone, sms, Whatsapp and so on. Based on the background of the problems described above, the main problems can be identified including: How is the practice of buying and selling online with the Cash On Delivery (COD) system?, How is the fiqh muamalah review of the practice of buying and selling online with the Cash On Delivery (COD) system? The research method used in this writing is a legal research method, where normative/legal theory studies are legal studies by placing law as a construction of a system of laws and regulations and behavior. The preparation of this article uses a statutory approach, conceptual approach, and case or agreement approach. From the entire discussion of this thesis, the author can finally draw the following conclusions, In the implementation of buying and selling onilne COD (Cash On Delivery) system can be done with these steps; open the application or web from the online buying and selling platform you want, if you don't have an account then create an account first. Search for the item you want in the search field, then put the item in the shopping cart.

This research aims to determine short story writing skills based on Webtoon of class VII UPTD students at SMP Negeri 6 Pematang Siantar. The type of research used is quantitative research. The purpose of this research is to see the influence of Webtoon on short story writing skills. The target of this research was class VII students of UPTD SMP Negeri 6 Pematang Siantar. The method used is quantitative One group Design with pretest Posttest. The results of this research indicate that there is a significant influence of the use of Webtoon on the short story writing skills of class VII students at SMP Negeri 6 Pematang Siantar. This is proven by the results of the tcount of 18.10 which is greater than the ttable of 1.670. So the alternative hypothesis is accepted, where there is an influence of using Webtoon on the writing skills of class VII UPTD students at SMP Negeri 6 Pematang Siantar.

The Class IIA Women's Correctional Institution (LPP) in Malang City is included in a productive prison which is not only used as a place for fostering prisoners (inmates), but also used as a facility to accommodate the production of quality prisoner products. The WBP participates in productive program activities held by the prison, such as managing the soy sauce industry, handicrafts, convection business, salon business, making ecoprint batik, production of souvenir snacks. All WBPs are involved in these productive activities as a form of effort by the prison in organizing work guidance programs and skills education. The results of the activity show that the production of Malang City Class IIA Women's Prison can be said to be quite good and has selling value. However, it is unfortunate that marketing is done conventionally so that it has not achieved maximum product sales results. Therefore, it is necessary to have an evaluation that can be solved through the service activities carried out. This digital marketing practice activity with website development training can be a solution provided through this service. The activity can run smoothly because all prison officers are enthusiastic and conducive in participating in the training held. The hope of this activity is that they will be able to apply the marketing function optimally so that it can increase sales volume

Penelitian ini dilakukan untuk menguji dan menganalisis Pengaruh Dana Pihak Ketiga dan Net Interest Margin terhadap Profitabilitas dengan Layanan Perbankan Digital sebagai moderasi pada Perbankan yang terdaftar di BEI periode 2018-2022. Penelitian ini menggunakan dua metode yaitu analisis regresi linier berganda dan analisis regresi yang dimoderasi dimana data sekunder yang digunakan dalam penelitian ini diperoleh dari laporan keuangan dan laporan tahunan masing-masing melalui website IDX (www.idx.co.id) dan website perbankan. Sampel penelitian diambil dengan menggunakan metode purposive sampling. Hasil penelitian menunjukkan bahwa layanan perbankan digital tidak secara signifikan memperkuat hubungan pihak ketiga dan margin bunga bersih terhadap profitabilitas. Bagi perbankan, digitalisasi dapat menghadirkan model bisnis yang efisien dan efektif serta diharapkan dapat meningkatkan jangkauan bank ke seluruh lapisan masyarakat dan meningkatkan profitabilitas. Namun penelitian ini tidak dapat membuktikan bahwa layanan perbankan digital dapat memperkuat hubungan pihak ketiga dan net interest margin terhadap profitabilitas. Penelitian ini diharapkan dapat menambah referensi dan perbandingan bagi pihak-pihak yang akan melakukan penelitian selanjutnya. Penelitian ini juga diharapkan dapat memberikan gambaran dan masukan bagi penyempurnaan kebijakan yang telah dilaksanakan. Penelitian ini merupakan penelitian pertama yang membahas tentang layanan perbankan digital sebagai moderasi hubungan pihak ketiga dan net interest margin terhadap profitabilitas.

The purpose of this study was to determine the effect of Corporate Social Responsibility, Intellectual Capital Disclosure, and Business Risk on Firm Value variable in mining sector manufacturing companies listed on the Indonesia Stock Exchange (IDX). The research time period used is 5 years, namely 2017-2021. The population in this study includes mining sector manufacturing companies listed on the Indonesia Stock Exchange for the period 2017-2021 with a sampling technique that uses purposive sampling. The type of data used is secondary data obtained from the official website of the IDX and the company. The data analysis technique used is panel data regression. The results of the study stated that Corporate Social Responsibility and Intellectual Capital Disclosure had an effect on firm value.    

The purpose of this study was to determine the effect of income tax, tunneling incentive, bonus mechanism on transfer pricing in manufacturing industries listed on the Indonesia Stock Exchange (IDX). The research time period used is 5 years, namely the 2017-2021 period. The population of this study includes all publicly traded companies listed on the Indonesia Stock Exchange (IDX) for the 2017-2021 period. The sampling technique used purposive sampling technique. Based on the predetermined criteria obtained as many as 25 companies. The type of data used is secondary data obtained from the Indonesia Stock Exchange website. The analytical method used is panel data regression analysis. The results show that income tax and tunneling incentive have a positive effect on transfer pricing, while the bonus mechanism has no effect on transfer pricing.

The purpose of this study is to determine the effect of Corporate Governance with the proxy of the Number of Board of Commissioners, Percentage of Independent Commissioners, Total Compensation of the Board of Commissioners and Directors, and Capital Intensity Ratio on Tax Management in Manufacturing Companies in the Consumer Goods Industry Sector for the period 2018-2021. The population of this study includes all manufacturing companies in the consumer goods industry sector listed on the Indonesia Stock Exchange (IDX) for the 2018-2021 period. The sampling technique used purposive sampling technique. Based on the predetermined criteria obtained 11 companies. The type of data used is secondary data obtained from the Indonesia Stock Exchange website. The analytical method used is panel data regression analysis. The results showed that Number of Board of Commissioners, Percentage of Independent Commissioners, and Total Compensation of the Board of Commissioners and Directors did not affect tax management. Capital Intensity Ratio has a positive effect on tax management and Number of Board of Commissioners, Percentage of Independent Commissioners, Total Compensation of Board of Commissioners and Directors, and Capital Intensity Ratio together have an effect on Tax Management.

The purpose of this study is to determine the effect of Management Compensation, and Corporate Governance on Manufacturing companies, the Consumer Goods Industry Sector listed on the Indonesia Stock Exchange (IDX). The population of this study includes Manufacturing companies, the Consumer Goods Industry Sector which are listed on the Indonesia Stock Exchange (IDX) for the 2018-2021 period. The sampling technique used purposive sampling technique. Based on the criteria that have been applied, 11 companies are obtained. The type of data used is secondary data obtained from the Indonesia Stock Exchange website. The analytical method used is panel data regression analysis. The results show that Management Compensation has no effect on Tax Management, the Board of Commissioners has no effect on Tax Management, Independent Commissioner has no effect on Tax Management and the Audit Committee has no effect on Tax Management. Management Compensation and Corporate Governance together have an effect on Tax Management.    

The purpose of this study was to determine the effect of solvency ratios, sales growth and total asset turnover on profit growth in Property and Real Estate Sub-Sector Companies listed on the Indonesia Stock Exchange (IDX). The sampling technique used purposive sampling technique. Based on the predetermined criteria obtained 14 companies. The type of data used is secondary data obtained from the Indonesia Stock Exchange website. The analytical method used is panel data regression analysis. The results showed that sales growth had a significant positive effect on profit growth, the solvency ratio and total asset turnover had no effect on profit growth .  

The purpose of this study is to determine the effect of environmental performance, independent commissioners, company age and sharia supervisory board on Islamic social reporting in Islamic banking in Indonesia. The research time period used is 5 years, namely the 2017-2021 period. The population of this study includes all Islamic banking registered with the Financial Services Authority (OJK) in the form of Sharia Commercial Banks (BUS) for the 2017-2021 period. The sampling technique used purposive sampling technique. Based on the criteria that have been defined as 10 companies. The type of data used is secondary data obtained from the website of the Financial Services Authority (OJK). The analytical method used is panel data regression analysis. The results show that partially environmental performance has a positive effect on ISR, independent commissioners of company age and sharia supervisory boards have no effect on ISR.    

The purpose of this study was to determine the effect of business strategy and corporate social performance on stock returns in non- financial companies listed on the Indonesia Stock Exchange (BEI). The research time period used is 5 years, namely the 2015-2019 period.The population of this study includes all non-finance listed on the Indonesia Stock Exchange (BEI) for the 2015-2019 period. The sampling technique was using purposive sampling technique. Based on the predetermined criteria, 136 companies were obtained. The type of data used is secondary data obtained from the Indonesia Stock Exchange website. The analysis method used is panel data regression analysis. The results showed that corporate social performance has a negative effect on stock returns, while the business strategy have no effect on stock returns. However, simultaneously the, business strategy and corporate social performance affect stock returns.    

The purpose of this study is to determine the effect of profit persistence, book tax differences, and capital structure on the earnings response coefficient in property and real estate sector companies listed on the Indonesia Stock Exchange (IDX). The research time period used is 5 years, namely the period 2018-2022. The sampling technique uses purposive sampling technique. Based on the established criteria, 13 companies were obtained. The type of data used is secondary data obtained from the Indonesia Stock Exchange website. The analysis method used is panel data regression analysis. The results showed that Profit Persistence influences the Earning Response Coefficient. Book Tax Different and Capital Structure have no effect on the Earning Response Coefficient.    

The purpose of this research is to determine the influence of corporate social responsibility and enterprise risk management on company value in various industrial sector companies listed on the Indonesia Stock Exchange. The research time period used was 4 years, namely the 2017-2020 period. The population of this research includes all companies listed on the Indonesia Stock Exchange for the 2017-2020 period. The sampling technique uses purposive sampling technique. Based on the predetermined criteria, 28 companies were obtained. The type of data used is secondary data obtained from the Indonesian Stock Exchange website. The analytical method used is panel data regression analysis using the eviews 9.0 data processing program. The research results show that corporate social responsibility, enterprise risk management influence company value.