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PENGARUH PENGETAHUAN PERPAJAKAN, KETEGASAN SANKSI, KUALITAS PELAYANAN PETUGAS PAJAK DAN PENERAPAN E – FILLING TERHADAP KEPATUHAN WAJIB PAJAK ORANG PRIBADI
Jurnal Ilmiah Komputerisasi Akuntansi
Vol 15
, No 2
(2022)
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....
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Faktor-Faktor yang Mempengaruhi Perataan Laba (Income Smoothing) pada Perusahaan Manufaktur yang Terdaftar Di BEI 2016-2020
Jurnal Ilmiah Komputerisasi Akuntansi
Vol 15
, No 2
(2022)
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 au...
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Analisis Dampak Pandemi Covid-19 Terhadap Kinerja Keuangan Pada Perusahaan Transportasi Yang Terdaftar Di Bursa Efek Indonesia (BEI) Periode Tahun 2019-2020
Jurnal Ilmiah Komputerisasi Akuntansi
Vol 15
, No 2
(2022)
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 statemen...
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8 Sitasi
Pengaruh Pandemi COVID-19 Terhadap Kinerja Keuangan Perbankan
Jurnal Ilmiah Komputerisasi Akuntansi
Vol 15
, No 2
(2022)
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...
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7 Sitasi
Sistem Informasi Penentuan Harga Pokok Produksi Pada Nirwana Collection Dengan Metode Job Order Costing
Jurnal Ilmiah Komputerisasi Akuntansi
Vol 15
, No 2
(2022)
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...
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S SISTEM INFORMASI AKUNTANSI KEUANGAN UNTUK MENGANALISA KESEHATAN PERUSAHAAN BERBASIS WEB
Jurnal Ilmiah Komputerisasi Akuntansi
Vol 15
, No 2
(2022)
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 ra...
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Pengaruh Perencanaan Pajak, Beban Pajak Tangguhan, Aset Pajak Tangguhan dan Kepemilikan Manajerial terhadap Manajemen Laba
Jurnal Ilmiah Komputerisasi Akuntansi
Vol 15
, No 2
(2022)
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...
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1 Sitasi
Pengaruh Profitabilitas, Leverage dan Nilai Pasar Terhadap Harga Saham Pada Perusahaan Perbankan BUMN
Jurnal Ekonomi, Bisnis dan Manajemen (EBISMEN)
Vol 1
, No 4
(2022)
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 Pasa...
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ANALISIS KESALAHAN BAHASA TATARAN MORFOLOGIS DAN SEMANTIS PADA TEKS PUISI SISWA KELAS 4 SD NEGERI 3 SIDAREJA
Inspirasi Dunia: Jurnal Riset Pendidikan dan Bahasa
Vol 1
, No 4
(2022)
Kesalahan berbahasa menjadi salah satu hal yang perlu diperhatikan khususnya dalam pembelajaran teks puisi. Kesalahan berbahasa yang kerap kali timbul adalah pada tataran morfologis dan semantis. Meskipun puisi memiliki aturan tersendiri berupa licentia poetica, tetapi pemahaman maknanya bagi pembacanya tetap harus menjadi perhatian. Adapun tujuan penelitian ini adalah untuk mendeskripsikan kesalahan berbahasa pada tataran morfologiss dan semantis melalui metode yang telah digunakan. Subjek pene...
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Analisis Faktor-Faktor Yang Mempengaruhi Minat Menggunakan Mobile Banking
Jurnal Ilmiah Komputerisasi Akuntansi
Vol 15
, No 2
(2022)
Research was conducted to analyze factors that affect interest in using Mobile Banking. Research conducted on the use of Wow Aps in central Java using the Technology Acceptance Model (TAM) theory developed by Fred Davis in 1989 which was later updated by Davis and Venkatesh in 1996. It was a theory that was often used by researchers regarding public confidence in new technology and acceptance of technology. Sampling method used convenience sampling method. The data collection technique used by r...
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6 Sitasi