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Pengaruh Diversifikasi Pendapatan Daerah Dan Dana Perimbangan Terhadap Fiscal Stress Pada Pemerintah Daerah Provinsi Di Indonesia
Jurnal Ilmiah Komputerisasi Akuntansi
Vol 17
, No 2
(2024)
Penelitian ini bertujuan untuk mengetahui bagaimana fiscal stress dipengaruhi oleh diversifikasi pendapatan daerah dan dana perimbangan. Jenis data yang digunakan adalah kuantitatif. Menggunakan data yang dikumpulkan selama periode lima tahun (2018-2022), penelitian ini menganalisis 145 sampel dari 29 Provinsi di Indonesia. Estimasi data panel yang digunakan adalah Fixed Effext Model (FEM). Data dianalisa dengan menggunakan metode analisis data uji asumsi klasik. Penemuan penelitian ini menunjuk...
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Marketing Mix Dan Brand Image Terhadap Keputusan Pembelian Kain Tenun Sebagai Upaya Mempertahankan Eksistensi Produk Lokal
Jurnal Ilmiah Komputerisasi Akuntansi
Vol 17
, No 2
(2024)
This research aims to determine and analyze the influence of marketing mix and brand image as a marketing strategy. Before marketing activities occur, it is important for business actors, in this case weaving SMEs in Bima City, to know buyer behavior first to know what strategies will be implemented to market woven products. Determining a marketing strategy through a marketing mix that is right on target and increasing the brand image of woven products can increase consumer purchasing decisions...
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Analisis Pemasaran Industri Batik Tulis Dalam Upaya Peningkatan Pendapatan Tenaga Kerja Di Kecamatan Danau Teluk Kota Jambi
Jurnal Ilmiah Komputerisasi Akuntansi
Vol 17
, No 2
(2024)
The results of the research show that the marketing of the batik industry is an effort to increase labor income in Danau Teluk District, Jambi City by looking at market needs, current trend needs both among students and also among workers so that consumers who come must be met according to their needs. Obstacles in increasing the income of batik workers in Danau Teluk District, Jambi City are caused by employee negligence in working because they do not comply with the instructions given, income...
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Pengaruh Kompetensi Lulusan Berbasis Entrepreneurship Terhadap Kepuasan Pengguna Dan Daya Saing Alumni Sekolah Tinggi Ilmu Ekonomi Bima
Jurnal Ilmiah Komputerisasi Akuntansi
Vol 17
, No 2
(2024)
. The aim of this research is to determine the direct relationship between entrepreneur-based competencies on user satisfaction and alumni competitiveness. This research uses a quantitative approach method by distributing questionnaires. The population in this research is all organizations/agencies using STIE Bima alumni whose numbers are unknown. The sampling technique used was purposive sampling, namely 50 organizations/agencies that employ alumni, both private and government. The data analysi...
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Pengaruh Emotional Intelligence, Pola Komunikasi, Dan Kepemimpinan Transformasional Terhadap Kinerja Pegawai
Jurnal Ilmiah Komputerisasi Akuntansi
Vol 17
, No 2
(2024)
Performance is the employee's ability to complete work during the activity period according to the standards determined by the organization. Employee performance will be effective and efficient if interactions with co-workers and superiors are open, that is, giving freedom to express thoughts and ideas as a form of feeling supported by superiors who are always able to encourage and pay attention to seeing work challenges into opportunities. This research aims to determine the influence of emotio...
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Praktik Transfer Pricing Perusahaan Sektor Manufaktur di Indonesia
Jurnal Ilmiah Komputerisasi Akuntansi
Vol 17
, No 2
(2024)
Transfer pricing is a policy used when setting the transfer price of a transaction, whether it involves goods, services, intangible assets, or financial transactions, and is often practiced in the industrial world. The practice of transfer pricing can be reflected in aspects of tax planning, bonus mechanisms, the valuation of intangible assets, and tunneling incentives. This study aims to examine whether tax planning, bonus mechanisms, the determination of intangible asset values, and tunneling...
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Faktor-Faktor Yang Mempengaruhi Penyaluran Kredit Perbankan Pada Bank Umum Yang Terdaftar Di BEI Periode 2018-2022
Jurnal Ilmiah Komputerisasi Akuntansi
Vol 17
, No 2
(2024)
The purpose of this study is to evaluate and study how Non-Performing Loan (NPL), Third Party Funds (TPF), Capital Adequacy Ratio (CAR), Loan to Deposit Ratio (LDR), and Operating Costs to Operating Income (BOPO) affect credit distribution. Quantitative research uses secondary data from the financial statements of banking service companies listed on the Indonesia Stock Exchange in 2018–2022. A sample of 235 companies was collected through a purposive sampling method. Data was processed using the...
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The Effect of Corporate Governance Mechanism on the Integrity of Financial Statements in Manufacturing Companies in the IDX
Jurnal Ilmiah Komputerisasi Akuntansi
Vol 17
, No 2
(2024)
This study aims to evaluate whether the mechanism of corporate governance, which involves institutional ownership, management ownership, independent commissioners and audit committee variables, has a significant impact on the integrity of the financial reports of manufacturing companies listed on the Indonesia Stock Exchange (IDX) in 2019-2022. The sampling method uses techniques of non-probability sampling with approach purposive sampling. Based on the research results, it shows that 1) Institu...
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Capital Structure: between Liquidity, Company Size, and Profitability
Jurnal Ilmiah Komputerisasi Akuntansi
Vol 17
, No 2
(2024)
The increasing need for buildings and land has the effect of increasing construction in the housing sector. However, it must be understood that a company is able to regulate the structure of its funds. The maximum fund structure has an effect on the size of the fund and its value. This lesson will explain each variable raised as a study topic. This learning takes a quantitative approach through purposive sampling. The analysis uses classical assumption testing, descriptive statistics, as well as...
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Peran Keberagaman Gender Didalam Memoderasi Kinerja Environment Social, Dan Governance Terhadap Resiko Keuangan
Jurnal Ilmiah Komputerisasi Akuntansi
Vol 17
, No 2
(2024)
This study aims to determine the role of gender diversity in moderating the performance of the social environment, and governance on financial risk. This research approach is quantitative by using secondary data. ESG data and financial risks will be obtained from the annual reports of companies listed on the Indonesia Stock Exchange (IDX) during a certain period, for example 2018–2023. This study uses a moderated regression analysis (MRA) approach to examine the influence of gender diversity mod...
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