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Analisis Efektivitas Sistem Informasi Akuntansi Pembelian : (Studi Kasus PT. ABC)
Nur Fitria Nova
; Umaimah Umaimah
Pajak dan Manajemen Keuangan
Vol 3
, No 1
(2026)
This study examines the effectiveness of the purchasing accounting information system at PT. ABC, with an emphasis on the quality and timeliness of information from ordering to payment to vendors. Using a qualitative descriptive approach, data was obtained through interviews, observations, and documentation involving departments related to purchasing activities. The results show that although the system has been implemented in accordance with company procedures, its effectiveness is still not op...
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Pengaruh Profitabilitas, Likuiditas, Solvabilitas, Nilai Pasar dan Kebijakan Dividen Terhadap Return Saham
Miftakhul Choiriyah
; Umaimah Umaimah
Jurnal Kendali Akuntansi
Vol 3
, No 1
(2025)
This research aims to examine the effect of profitability, liquidity, solvency, market value and dividend policy on stock returns in companies that are consistently included in the LQ45 index for the period 2020 to 2023. The determination of the research sample of 18 companies was carried out using the purposive sampling method. Meanwhile, for hypothesis testing and research instruments using multiple linear regression analysis tools with SPSS software. The results of the study prove that proita...
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Pengaruh Sanksi Perpajakan, Tingkat Pendapatan, Dan Sosialisasi Perpajakan Terhadap Kepatuhan Wajib Pajak Dengan Kesadaran Wajib Pajak Sebagai Variabel Intervening
Alvin Aulia Ningsih
; Umaimah Umaimah
Jurnal Kendali Akuntansi
Vol 2
, No 2
(2024)
This research aims to determine and test the influence of tax sanctions, income level and tax socialization on taxpayer compliance with taxpayer awareness as an intervening variable. In this research, researchers examine the compliance of taxpayers who have a NPWP and are registered with KPP Pratama Gresik. The population of this research is individual taxpayers who have income in the Gresik Regency area. Sampling used purposive sampling with a sample size of 97 respondents. This research uses p...
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Pengaruh Informasi Laba Akuntansi dan Informasi Corporate Social Responsibility Pada Return Saham : (Studi Perusahaan Sub Sektor Perbankan pada Bursa Efek Indonesia)
Sufyan Saori
; Umaimah Umaimah
GEMILANG: Jurnal Manajemen dan Akuntansi
Vol 4
, No 1
(2023)
This research is motivated by the strategic function of the banking industry in handling the impact of the pandemic and the increasing interest in investment in the banking sub-sector by investors. Therefore, the stock price of the banking sub-sector after the pandemic tends to increase in tandem with the improvement in the national economy. This study will further examine the effect of accounting earnings information and corporate social responsibility information on stock returns. This informa...
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