Jessica Belinda, Vanya Almira Anggraini, Kanaya Calista, E. T. Manurung
Increasingly tight business developments and competition encourage companies to increase the efficiency and effectiveness of their cash and asset management. PT Ace Hardware Indonesia Tbk, as a leading retail company, needs to optimize its inventory management to increase profits. Cash turnover and total assets turnover are two important indicators for measuring the efficiency of cash and asset management. This research aims to examine the effect of cash turnover and total assets turnover on the profits of PT Ace Hardware Indonesia Tbk. This research uses secondary data from the quarterly financial reports of PT Ace Hardware Indonesia Tbk for the period 2014 to September 2023. Data analysis was carried out using multicollinearity tests, f tests, t tests, determinant coefficients, and multiple linear regression analysis. Simultaneously, the research results show that cash turnover and total assets turnover have an influence on PT Ace Hardware Indonesia's profits for the period 2014-September 2023. The results of the partial total assets research have a positive and significant influence while partial cash turnover has a negative and significant influence on PT Ace Hardware Indonesia's profit for the period 2014-September 2023.
{"title":"EFISIENSI PENGGUNAAN KAS DAN PENGGUNAAN ASET TERHADAP LABA PT ACE HARDWARE INDONESIA TBK PERIODE 2014 - SEPTEMBER 2023","authors":"Jessica Belinda, Vanya Almira Anggraini, Kanaya Calista, E. T. Manurung","doi":"10.32663/akbe1s08","DOIUrl":"https://doi.org/10.32663/akbe1s08","url":null,"abstract":"Increasingly tight business developments and competition encourage companies to increase the efficiency and effectiveness of their cash and asset management. PT Ace Hardware Indonesia Tbk, as a leading retail company, needs to optimize its inventory management to increase profits. Cash turnover and total assets turnover are two important indicators for measuring the efficiency of cash and asset management. This research aims to examine the effect of cash turnover and total assets turnover on the profits of PT Ace Hardware Indonesia Tbk. This research uses secondary data from the quarterly financial reports of PT Ace Hardware Indonesia Tbk for the period 2014 to September 2023. Data analysis was carried out using multicollinearity tests, f tests, t tests, determinant coefficients, and multiple linear regression analysis. Simultaneously, the research results show that cash turnover and total assets turnover have an influence on PT Ace Hardware Indonesia's profits for the period 2014-September 2023. The results of the partial total assets research have a positive and significant influence while partial cash turnover has a negative and significant influence on PT Ace Hardware Indonesia's profit for the period 2014-September 2023.","PeriodicalId":114688,"journal":{"name":"JAZ:Jurnal Akuntansi Unihaz","volume":"11 7","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-07-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"141703523","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Dika Candra Laili, Fitria Ayu Islamiyah, Tri Ratnawati
Growth has become a demanding goal for most companies. In addition, growth is always included in considering a company's performance to calculate company value. If a company experiences too high financial growth and funding from debt, the company could be at risk of experiencing liquidity and solvency problems. However, if the company experiences financial growth that is too low, the company may also be at risk of bankruptcy because it cannot optimize the use of its resources. This is where the role of the Sustainable Growth Rate (SGR) lies, which can help companies identify their growth problems. This research uses mining sector companies as research objects. The aim of the research is to find the influence of the audit committee, direction board and profitability towards the publication of sustainability reports. The method used for analysis is descriptive. For the results. The Audit Committee and Board of Directors have influence on the disclosure of Sustainability Reports in mining companies. Meanwhile, the Profitability variable has no influence on the disclosure of Sustainability Reports in mining sector companies listed on the IDX for the period 2010 to 2015.
{"title":"PENGARUH KOMITE AUDIT, DEWAN DIREKSI DAN PROFITABILITAS TERHADAP PUBLIKASI SUSTAINABILITY REPORT STUDI KASUS PADA PERUSAHAAN TAMBANG YANG TERDAFTAR PADA BEI (PERIODE 2010-2015)","authors":"Dika Candra Laili, Fitria Ayu Islamiyah, Tri Ratnawati","doi":"10.32663/byzcbd05","DOIUrl":"https://doi.org/10.32663/byzcbd05","url":null,"abstract":"Growth has become a demanding goal for most companies. In addition, growth is always included in considering a company's performance to calculate company value. If a company experiences too high financial growth and funding from debt, the company could be at risk of experiencing liquidity and solvency problems. However, if the company experiences financial growth that is too low, the company may also be at risk of bankruptcy because it cannot optimize the use of its resources. This is where the role of the Sustainable Growth Rate (SGR) lies, which can help companies identify their growth problems. This research uses mining sector companies as research objects. The aim of the research is to find the influence of the audit committee, direction board and profitability towards the publication of sustainability reports. The method used for analysis is descriptive. For the results. The Audit Committee and Board of Directors have influence on the disclosure of Sustainability Reports in mining companies. Meanwhile, the Profitability variable has no influence on the disclosure of Sustainability Reports in mining sector companies listed on the IDX for the period 2010 to 2015.","PeriodicalId":114688,"journal":{"name":"JAZ:Jurnal Akuntansi Unihaz","volume":"219 6","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-07-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"141692715","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
This research aims to determine the evaluation of the use of the School Budget Activity Plan (RKAS) application and budget realization on the audit results of school operational assistance funds (BOS) in preventing fraud at SMK Negeri 03 Kepahiang. Samples were taken using the saturated sampling method. The samples used were reports on the use of BOS funds for 2021-2023, RKAS Application data, interview results from school principals, school treasurers, school committees and interviews from the Bengkulu Province Education and Culture Office. The data analysis techniques used are data collection, data reduction, data presentation and data verification. Based on the research results, it shows that the use of the RKAS application helps in improving the management of the BOS Fund budget. And the realization of an appropriate budget and in accordance with planning contributes to reducing the potential for fraud.
{"title":"EVALUASI PENGGUNAAN APLIKASI RENCANA KEGIATAN ANGGARAN SEKOLAH (RKAS) DAN REALISASI ANGGARAN TERHADAP HASIL AUDIT DANA BANTUAN OPERASIONAL SEKOLAH (BOS) DALAM PENCEGAHAN FRAUD SMK NEGERI 03 KEPAHIANG","authors":"Sely Aprilia, Pedi Riswandi, Nina Yulianasari","doi":"10.32663/g60y9c49","DOIUrl":"https://doi.org/10.32663/g60y9c49","url":null,"abstract":"This research aims to determine the evaluation of the use of the School Budget Activity Plan (RKAS) application and budget realization on the audit results of school operational assistance funds (BOS) in preventing fraud at SMK Negeri 03 Kepahiang. Samples were taken using the saturated sampling method. The samples used were reports on the use of BOS funds for 2021-2023, RKAS Application data, interview results from school principals, school treasurers, school committees and interviews from the Bengkulu Province Education and Culture Office. The data analysis techniques used are data collection, data reduction, data presentation and data verification. Based on the research results, it shows that the use of the RKAS application helps in improving the management of the BOS Fund budget. And the realization of an appropriate budget and in accordance with planning contributes to reducing the potential for fraud. \u0000 ","PeriodicalId":114688,"journal":{"name":"JAZ:Jurnal Akuntansi Unihaz","volume":"1983 9","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-07-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"141707372","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Seiring dengan perkembangan zaman persaingan antar perusahaan semakin meningkat, jika pihak perusahaan tidak bijak dalam menangani keuangan maka bukan tidak mungkin Perusahaan tersebut akan mengalami financial distress. Grand theory dalam penelitian ini teori agensi dan teori sinyal. Metode pada penelitian ini adalah kuantitatif deskriptif dengan total populasi sebanyak 23 perusahaan dan 115 laporan tahunan sebagai sampel, Teknik analisis data pada penelitian ini adalah menghitung rasio yang digunakan pada model altman z-score lalu menghasilkan nilai z-score pada setiap Perusahaan dalam 5 tahun terakhir yang dimana nilai zscore tersebut akan digunakan untuk mengidentifikasikan perusahaan tersebut mengalami finansial distress atau tidak. Hasil pada penelitian ini yaitu pada tahun 2018 terdapat 7 perusahaan yang (safe), 13 perusahaan yang (grey area) dan 3 perusahaan yang (distress). Pada tahun 2019 terdapat 7 perusahaan yang (safe), 13 perusahaan yang (grey area) dan 3 perusahaan yang (distress). Pada tahun 2020 terdapat 7 perusahaan yang (safe), 11 perusahaan yang (grey area), dan 5 perusahaan yang (distress). Pada tahun 2021 terdapat 5 perusahaan yang (safe), 13 perusahaan yang (grey area), dan 5 perusahaan yang (distress). Pada tahun 2022 terdapat 7 perusahaan yang (safe), 13 perusahaan yang (grey area), dan 3 perusahaan yang (distress).
{"title":"PREDIKSI POTENSI FINANCIAL DISTRESS PADA PERUSAHAAN MANUFAKTUR SUB-SEKTOR INDUSTRI YANG TERDAFTAR DI BURSA EFEK INDONESIA","authors":"Purnama Dewi Putu, I Ketut Surya Aristya Atmaja","doi":"10.32663/6qg96s27","DOIUrl":"https://doi.org/10.32663/6qg96s27","url":null,"abstract":" \u0000Seiring dengan perkembangan zaman persaingan antar perusahaan semakin meningkat, jika pihak perusahaan tidak bijak dalam menangani keuangan maka bukan tidak mungkin Perusahaan tersebut akan mengalami financial distress. Grand theory dalam penelitian ini teori agensi dan teori sinyal. Metode pada penelitian ini adalah kuantitatif deskriptif dengan total populasi sebanyak 23 perusahaan dan 115 laporan tahunan sebagai sampel, Teknik analisis data pada penelitian ini adalah menghitung rasio yang digunakan pada model altman z-score lalu menghasilkan nilai z-score pada setiap Perusahaan dalam 5 tahun terakhir yang dimana nilai zscore tersebut akan digunakan untuk mengidentifikasikan perusahaan tersebut mengalami finansial distress atau tidak. Hasil pada penelitian ini yaitu pada tahun 2018 terdapat 7 perusahaan yang (safe), 13 perusahaan yang (grey area) dan 3 perusahaan yang (distress). Pada tahun 2019 terdapat 7 perusahaan yang (safe), 13 perusahaan yang (grey area) dan 3 perusahaan yang (distress). Pada tahun 2020 terdapat 7 perusahaan yang (safe), 11 perusahaan yang (grey area), dan 5 perusahaan yang (distress). Pada tahun 2021 terdapat 5 perusahaan yang (safe), 13 perusahaan yang (grey area), dan 5 perusahaan yang (distress). Pada tahun 2022 terdapat 7 perusahaan yang (safe), 13 perusahaan yang (grey area), dan 3 perusahaan yang (distress).","PeriodicalId":114688,"journal":{"name":"JAZ:Jurnal Akuntansi Unihaz","volume":"104 10","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-07-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"141697241","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Indri Tri Damayanti, Iwin Arnova, Winny Lian Seventeen
This study aims to determine whether there is an effect of cash turnover and receivables turnover on profitability. The type of data in this study is quantitative research, with secondary data sources obtained through the Annual Report. The population in this study is the Annual Report of 47 consumption companies. the sample in this study were 30 consumption companies listed on the Indonesia Stock Exchange for the period 2019-2023. the independent variable in this study is profitability, the dependent variable is cash turnover and accounts receivable turnover. The results of the research Cash turnover affects profitability and Receivables turnover affects profitability in consumer industry sector companies listed on the IDX in the 2019-2023 observation year. This can be shown from the significance value below the value of 0.05 (5%). cash turnover and accounts receivable turnover simultaneously (together) influence the profitability of consumer industry sector companies listed on the IDX in the 2019-2023 observation year. This can be shown from the value is below the value of 0.05 (5%).
{"title":"PENGARUH PERPUTARAN KAS DAN PERPUTARAN PIUTANG TERHADAP PROFITABILITAS PADA PERUSAHAAN KONSUMSI YANG TERDAFTAR DI BURSA EFEK INDONESIA (BEI) PERIODE TAHUN 2019-2023","authors":"Indri Tri Damayanti, Iwin Arnova, Winny Lian Seventeen","doi":"10.32663/3gn4f232","DOIUrl":"https://doi.org/10.32663/3gn4f232","url":null,"abstract":"This study aims to determine whether there is an effect of cash turnover and receivables turnover on profitability. The type of data in this study is quantitative research, with secondary data sources obtained through the Annual Report. The population in this study is the Annual Report of 47 consumption companies. the sample in this study were 30 consumption companies listed on the Indonesia Stock Exchange for the period 2019-2023. the independent variable in this study is profitability, the dependent variable is cash turnover and accounts receivable turnover. \u0000The results of the research Cash turnover affects profitability and Receivables turnover affects profitability in consumer industry sector companies listed on the IDX in the 2019-2023 observation year. This can be shown from the significance value below the value of 0.05 (5%). cash turnover and accounts receivable turnover simultaneously (together) influence the profitability of consumer industry sector companies listed on the IDX in the 2019-2023 observation year. This can be shown from the value is below the value of 0.05 (5%).","PeriodicalId":114688,"journal":{"name":"JAZ:Jurnal Akuntansi Unihaz","volume":"15 12","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-07-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"141715758","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
ABSTRACT This study aims to test the accuracy of predicting corporate bankruptcy models: (1) Altman Z Score which includes Altman, modified Altman, and modified Altman (2) Foster F-Score, (3) Springate S-Score, (4) Ohlson Y-Score, (5) Zmijewski X-Score, (6) Fullmer H-Score, (7) Zavgreen Pi Score, and (8) Grover G-Score. The research sample covers the period 2010-2016 and uses a sample of non-financial companies listed on the Indonesia Stock Exchange (IDX). The number of observations used in this study was 1421 observations. From the overall test results, the accuracy results for companies that are predicted to be healthy and the order of accuracy are bankruptcy prediction Model 1) Zmijewski X-Score (99.50%), 2) Ohlson Y-Score (98.40%) 3) Fullmer H-Score (93.10%) 4) Grover G-Score (93%) 5) Altman Modified Z'-Score (82.77%) 6) Zavgreen Pi-Score (82.60%) 7) Altman Revised Z'-Score (67.75%) 8) Altman First Z-Score (64.11%) 9) Springate S-Score (58.60%) and 10) Foster F-Score (40.70%). Testing for companies that are delisted later and from the bankruptcy prediction model declared bankrupt companies obtained the order of prediction accuracy is model prediction 1) Foster F-Score (68.25%) 2) Springate S-Score (61.90%) 3) Altman First Z-Score (26.42%) 4) Altman Revised Z'-Score (25.53%) 5) Fullmer H-Score (22.22%) 6) Zavgreen Pi-Score (20.63%) 7) Altman Modified Z"-Score (16.07%) 8) Grover G-Score (12.70%) 9) Ohlson Y-Score (3.17%) and 10) Zmijewski X-Score (0%).
{"title":"PERBANDINGAN MODEL PREDIKSI KEBANGKRUTAN :“Model Altman Z-Score, Foster F-Score, Springate S-Score, Ohlson Y-Score, Zmijewski X-Score, Fullmer H-Score, Zavgreen Pi Score, dan Grover G-Score”","authors":"Muhamad Nasir, Kamaludin, Pratana Puspa Midiastuty","doi":"10.32663/vh5vvz52","DOIUrl":"https://doi.org/10.32663/vh5vvz52","url":null,"abstract":"ABSTRACT\u0000This study aims to test the accuracy of predicting corporate bankruptcy models: (1) Altman Z Score which includes Altman, modified Altman, and modified Altman (2) Foster F-Score, (3) Springate S-Score, (4) Ohlson Y-Score, (5) Zmijewski X-Score, (6) Fullmer H-Score, (7) Zavgreen Pi Score, and (8) Grover G-Score. The research sample covers the period 2010-2016 and uses a sample of non-financial companies listed on the Indonesia Stock Exchange (IDX). The number of observations used in this study was 1421 observations. \u0000From the overall test results, the accuracy results for companies that are predicted to be healthy and the order of accuracy are bankruptcy prediction Model 1) Zmijewski X-Score (99.50%), 2) Ohlson Y-Score (98.40%) 3) Fullmer H-Score (93.10%) 4) Grover G-Score (93%) 5) Altman Modified Z'-Score (82.77%) 6) Zavgreen Pi-Score (82.60%) 7) Altman Revised Z'-Score (67.75%) 8) Altman First Z-Score (64.11%) 9) Springate S-Score (58.60%) and 10) Foster F-Score (40.70%).\u0000 Testing for companies that are delisted later and from the bankruptcy prediction model declared bankrupt companies obtained the order of prediction accuracy is model prediction 1) Foster F-Score (68.25%) 2) Springate S-Score (61.90%) 3) Altman First Z-Score (26.42%) 4) Altman Revised Z'-Score (25.53%) 5) Fullmer H-Score (22.22%) 6) Zavgreen Pi-Score (20.63%) 7) Altman Modified Z\"-Score (16.07%) 8) Grover G-Score (12.70%) 9) Ohlson Y-Score (3.17%) and 10) Zmijewski X-Score (0%). ","PeriodicalId":114688,"journal":{"name":"JAZ:Jurnal Akuntansi Unihaz","volume":"2012 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-07-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"141706916","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
The purpose of the study is the role of management accounting information systems and management control systems in improving company performance at PT Askrindo Surabaya Branch. In this research design, the goal is to analyze employee performance at PT Askrindo Surabaya branch with a focus on the Management Accounting Information System and Management Control System. This research uses descriptive methods with a qualitative approach, and primary data collected through observation, interviews and documentation. PT Askrindo Surabaya Branch which is located at Jalan Biliton No. 30, Gubeng, Kec. Gubeng, Surabaya City, East Java The results of this study are used to determine the role of SIAM characteristics consisting of “broadscope”, “timeliness”, “aggregation”, and “integration” have been applied in various aspects of company operations. Broadscope characteristics of internal and external information have been covered both from the head office and each division such as Finance&Accounting, HR & General, Claims & Subrogation, and Marketing. Timeliness characteristics in the form of reports to branch heads are carried out once a year, information is obtained and reported by each division on a weekly or monthly basis. Aggregation characteristics in the form of reports from each division are carried out periodically, either weekly, monthly, or annually.Integration: Each division makes records through their respective systems such as ACS, FMS, and AIR. To store all the data that has been recorded into the system as well as measure the decisions taken, checking financial statements and services to credit customers.
{"title":"ANALISIS PERANAN SISTEM INFORMASI AKUNTANSI MANAJEMEN DAN SISTEM PENGENDALIAN MANAJEMEN DALAM MENINGKATKAN KINERJA PERUSAHAAN PADA PT. ASKRINDO CABANG SURABAYA","authors":"Mufidah Sahla Oktavianty, Titiek Rachmawati","doi":"10.32663/mx9dyb13","DOIUrl":"https://doi.org/10.32663/mx9dyb13","url":null,"abstract":"The purpose of the study is the role of management accounting information systems and management control systems in improving company performance at PT Askrindo Surabaya Branch. In this research design, the goal is to analyze employee performance at PT Askrindo Surabaya branch with a focus on the Management Accounting Information System and Management Control System. This research uses descriptive methods with a qualitative approach, and primary data collected through observation, interviews and documentation. PT Askrindo Surabaya Branch which is located at Jalan Biliton No. 30, Gubeng, Kec. Gubeng, Surabaya City, East Java\u0000The results of this study are used to determine the role of SIAM characteristics consisting of “broadscope”, “timeliness”, “aggregation”, and “integration” have been applied in various aspects of company operations. Broadscope characteristics of internal and external information have been covered both from the head office and each division such as Finance&Accounting, HR & General, Claims & Subrogation, and Marketing. Timeliness characteristics in the form of reports to branch heads are carried out once a year, information is obtained and reported by each division on a weekly or monthly basis. Aggregation characteristics in the form of reports from each division are carried out periodically, either weekly, monthly, or annually.Integration: Each division makes records through their respective systems such as ACS, FMS, and AIR. To store all the data that has been recorded into the system as well as measure the decisions taken, checking financial statements and services to credit customers.","PeriodicalId":114688,"journal":{"name":"JAZ:Jurnal Akuntansi Unihaz","volume":"18 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-07-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"141703544","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
This study aims to determine whether there is an effect of SAMSAT services on taxpayer compliance in paying motor vehicle taxes. This research is a case study. Data were obtained by conducting observations and questionnaires directly to taxpayers in SAMSAT Cimahi city. The sample used is 50 respondents. The data analysis technique used is data quality test, classical assumption test, and hypothesis testing. The results showed that service quality had an effect on taxpayer compliance based on the test results with the partial regression coefficient test (t test) obtained t count 2.787 with a value of Sig. 0.002. This means that the service quality variable partially affects taxpayer compliance
{"title":"PENGARUH KUALITAS PELAYANAN SAMSAT TERHADAP KEPATUHAN WAJIB PAJAK (STUDI KASUS KANTOR SAMSAT KOTA CIMAHI)","authors":"Agnes Theresia Manullang, Vinny Stephanie Hidayat, Riki Martusa3","doi":"10.32663/r0ka4r65","DOIUrl":"https://doi.org/10.32663/r0ka4r65","url":null,"abstract":"This study aims to determine whether there is an effect of SAMSAT services on taxpayer compliance in paying motor vehicle taxes. This research is a case study. Data were obtained by conducting observations and questionnaires directly to taxpayers in SAMSAT Cimahi city. The sample used is 50 respondents. The data analysis technique used is data quality test, classical assumption test, and hypothesis testing. The results showed that service quality had an effect on taxpayer compliance based on the test results with the partial regression coefficient test (t test) obtained t count 2.787 with a value of Sig. 0.002. This means that the service quality variable partially affects taxpayer compliance","PeriodicalId":114688,"journal":{"name":"JAZ:Jurnal Akuntansi Unihaz","volume":"38 2","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-07-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"141712208","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Gusi Putu Lestara Permana, Winda Swardyani, Kadek Wulandari Laksmi P, Putu Sri Arta Jaya Kusuma
Advancements in technology are crucial for accessing information in a number of fields, including industry, education, health, and the economy. The lives of individuals become more practical and efficient when they use technology because everything can be done with ease. Many societal organizations have taken use of the internet's rapid advancements to produce new advances in information systems and technology; one such invention is financial technology (Fintech). Insurtech is one type of fintech; it uses technology to gather and examine massive volumes of data (big data) in order to more precisely assess risks. The respondents to this study were Denpasar people who used insurance insurtech, The research methodology employed in this study is purposive sampling. The results of this calculation sample size of this research are 125 respondens. The result shows innovation has a positive relationship with insurtech users and this implies that there will be a rise in insurtech users if the innovation variable rises. Communication channels have a positive relationship with insurtech users, this implies that there will be a rise in insurtech users if the communication channel variable rises. Time has a positive relationship with insurtech users. This implies that there will be a rise in insurtech users if the social system's factors rise.
{"title":"MENGUKUR PENGGUNAAN INSURTECH DARI DIMENSI INOVASI, SALURAN KOMUNIKASI, WAKTU, DAN SISTEM SOSIAL DI KOTA DENPASAR.","authors":"Gusi Putu Lestara Permana, Winda Swardyani, Kadek Wulandari Laksmi P, Putu Sri Arta Jaya Kusuma","doi":"10.32663/qwjesh59","DOIUrl":"https://doi.org/10.32663/qwjesh59","url":null,"abstract":" Advancements in technology are crucial for accessing information in a number of fields, including industry, education, health, and the economy. The lives of individuals become more practical and efficient when they use technology because everything can be done with ease. Many societal organizations have taken use of the internet's rapid advancements to produce new advances in information systems and technology; one such invention is financial technology (Fintech). Insurtech is one type of fintech; it uses technology to gather and examine massive volumes of data (big data) in order to more precisely assess risks. The respondents to this study were Denpasar people who used insurance insurtech, The research methodology employed in this study is purposive sampling. The results of this calculation sample size of this research are 125 respondens. The result shows innovation has a positive relationship with insurtech users and this implies that there will be a rise in insurtech users if the innovation variable rises. Communication channels have a positive relationship with insurtech users, this implies that there will be a rise in insurtech users if the communication channel variable rises. Time has a positive relationship with insurtech users. This implies that there will be a rise in insurtech users if the social system's factors rise.","PeriodicalId":114688,"journal":{"name":"JAZ:Jurnal Akuntansi Unihaz","volume":"23 62","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-07-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"141845805","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
E. T. Manurung, Meta Aulia Rizqi, Angela Novita Sutanto, Mayang Gitakusumah Adriano
This research aim is to investigate the influence of maintenance costs on company profits in the context of manufacturing industry. The study is conducted on companies operating in food and beverage production sector, specifically PT Mayora Indah Tbk. Quantitative descriptive analysis method is used to examine this research, with maintenance costs as independent variable and net profit as the dependent variable. The result shows a significant positive regression between maintenance costs and net profits. Investing in good maintenance can enhance operational safety and product quality, positively influence long-term profits , and improve the company's reputation, and. Therefore, the manager must take the maintenance costs into account when calculating the company's expenses, because maintenance costs significantly affect on the company's profit. This research utilizes the latest data from company financial reports for the period 2016-2024, which was not available in previous studies, thereby providing more up-to-date insights into the relationship between maintenance costs and company profits.
{"title":"PENGARUH BIAYA MAINTENANCE TERHADAP LABA PERUSAHAAN","authors":"E. T. Manurung, Meta Aulia Rizqi, Angela Novita Sutanto, Mayang Gitakusumah Adriano","doi":"10.32663/nyjrqm29","DOIUrl":"https://doi.org/10.32663/nyjrqm29","url":null,"abstract":"\u0000This research aim is to investigate the influence of maintenance costs on company profits in the context of manufacturing industry. The study is conducted on companies operating in food and beverage production sector, specifically PT Mayora Indah Tbk. Quantitative descriptive analysis method is used to examine this research, with maintenance costs as independent variable and net profit as the dependent variable. The result shows a significant positive regression between maintenance costs and net profits. Investing in good maintenance can enhance operational safety and product quality, positively influence long-term profits , and improve the company's reputation, and. Therefore, the manager must take the maintenance costs into account when calculating the company's expenses, because maintenance costs significantly affect on the company's profit. This research utilizes the latest data from company financial reports for the period 2016-2024, which was not available in previous studies, thereby providing more up-to-date insights into the relationship between maintenance costs and company profits.\u0000","PeriodicalId":114688,"journal":{"name":"JAZ:Jurnal Akuntansi Unihaz","volume":"178 2","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-07-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"141694872","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
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