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Pengaruh Likuiditas, Solvabilitas, dan Profitabilitas Terhadap Keputusan Lindung Nilai Pada Perusahaan Sawit Yang Terdaftar di Bursa Efek Indonesia Tahun 2017-2021
Jurnal Ilmiah Komputerisasi Akuntansi
Vol 16
, No 2
(2023)
Hedging is an activity undertaken by an entity to control the risk of price changes in assets or liabilities by using derivative instruments. The study’s purpose is to interpret the liquidity, solvability, and profitability’s influences on palm companies’ hedging decisions that registered on the Indonesian Stock Exchange (IDX) in 2017-2021. The research population included 13 palm companies that met the criterias based on purposive sampling techniques. This research is descriptive research by lo...
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The Effect of Tunneling Incentives, Thin Capitalization, Financial Distress, and Earnings Management on Tax Aggressiveness
Jurnal Ilmiah Komputerisasi Akuntansi
Vol 16
, No 2
(2023)
This research examines the simultaneous and partial effects of tunneling incentives, thin capitalization, financial distress, and earnings management on tax aggressiveness in Indonesian manufacturing companies listed on the Indonesia Stock Exchange from 2017 to 2021. Purposive sampling was conducted on a sample population of 213 manufacturing companies to obtain 420 observations. Eviews 12 software was utilized for the panel data regression analysis. The analysis of this research reveals that ta...
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2 Sitasi
ANALISIS PENDAPATAN ASLI DAERAH PROVINSI JAWA TENGAH PERIODE 2018-2022
Jurnal Ilmiah Komputerisasi Akuntansi
Vol 16
, No 2
(2023)
Local Own Revenue is income earned by a region that is collected based on regional regulations in accordance with statutory regulations. the research data used is secondary data obtained from UPPD Kota Semarang II in 2018-2022. the study population is the taxpayer and retribution. The number of samples for 5 consecutive years, so that the total research data amounted to 240 data selected using the saturation sampling method. This study used multiple regression analysis and SPSS. the result obtai...
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1 Sitasi
Analisis Kinerja Keuangan pada Perusahaan Jaringan Distribusi Ritel di Indonesia
Jurnal Ilmiah Komputerisasi Akuntansi
Vol 16
, No 2
(2023)
Financial performance analysis plays a crucial role in assessing the overall health and effectiveness of a company. This research focuses on analyzing the financial performance of a retail distribution network company in Indonesia, utilizing quantitative descriptive methods. It employs financial ratio and common size analyses on primary data from financial statements to comprehend the company's financial position, profitability, liquidity, and solvency. Through a quantitative descriptive observa...
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3 Sitasi
Pengaruh Kinerja Keuangan dan Corporate Governance terhadap Penghindaran Pajak
Jurnal Ilmiah Komputerisasi Akuntansi
Vol 16
, No 2
(2023)
Tax avoidance is a strategy that aims to minimize corporate tax on pre-tax profit. This study aims to provide empirical evidence regarding the effect of company size, profitability, independent commissioners, and institutional ownership on tax evasion during the Covid-19 pandemic. The population in this study are manufacturing sector companies listed on the Indonesia Stock Exchange for the 2020-2021 period. By using purposive sampling technique, data were obtained from 74 companies so that 148 o...
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1 Sitasi
PEMAHAMAN TRI NGA DAN PEMAHAMAN TRI N TERHADAP MINAT BERWIRAUSAHA
Jurnal Ilmiah Komputerisasi Akuntansi
Vol 16
, No 2
(2023)
The purpose of this study was to examine the influence of understanding of the Tri-Nga and understanding of the Tri-N on the interest in entrepreneurship. This research methode is a snowball sampling survey with a quantitave approach. Data collection using a questionnaire. used in this study is multiple regression analysis
Entrepreneurs have an important role in a country economy, this is because the presence and role of entrepreneurs greatly influences various aspects, especially aspects of lif...
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Pengaruh Profitabilitas, Likuiditas, Ukuran Perusahaan dan Struktur Aktiva Terhadap Struktur Modal Pada Perusahaan Property dan Real Estate
Jurnal Ilmiah Komputerisasi Akuntansi
Vol 16
, No 2
(2023)
The research aimed to return on asset, current ratio, company size and assets structure on capital structure at property and real estate companies in indonesia stock exchange year of 2020-2022. The selected sample were 64 companies through purposive sampling. Souurces of data used secondary data with data collection through documentation. The data analysis technique used multiple linear regression. The results showed that the return on asset has a positive and signification effect on capital str...
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2 Sitasi
Web-Based Sales System Using the Cash-Basic Method
Jurnal Ilmiah Komputerisasi Akuntansi
Vol 16
, No 2
(2023)
Sales are important transactions for companies or agencies because they are the main source of income used to carry out operational activities. In making sales, data processing procedures are needed which are arranged in a certain sequence, which in the accounting system is called a sales procedure. By using the Cash Basis method, companies do not need to make reserves for uncollected cash and can display actual cash position reports. A sales system that will make it easier to manage sales trans...
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Pengaruh Hubungan Antara Government E-Readiness dan Citizen E-Readiness Dengan Kepatuhan Wajib Pajak
Jurnal Ilmiah Komputerisasi Akuntansi
Vol 16
, No 2
(2023)
The level of tax compliance has been a concern of researchers and governments for decades. Various efforts have been made by the government in order to increase taxpayer compliance including the use of information and communication technology in service delivery (e-government) but have not yielded optimal results. Various studies and research related to taxpayer compliance and its relationship with e-government have also been carried out but are still focused on e-government services regardless...
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IMPLIKASI ETIKA PANCASILA DALAM UPAYA PERLINDUNGAN HUTAN
Jurnal Global Citizen : Jurnal Ilmiah Kajian Pendidikan Kewarganegaraan
Vol 12
, No 2
(2023)
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Pancasila contains five basic meanings that are interrelated with the nation's history, national ideology, ethics and various other aspects. Ethics is a system of values ​​or moral norms that serve as guidelines for a person or group of people to behave and act. The application of Pancasila in life can be said to be still not fully implemented. There are still various deviations from Pancasila values. Deviations that can still be seen clearly are forest fires. Various irresponsible human...
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