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Kepatuhan Emiten dalam Taksnomi Extensible Business Reporting (XBRL)
Pub Date : 2021-08-29 DOI: 10.25273/capital.v5i1.10308
M. Erstiawan
Abstrak: Penelitian dilakukan dengan tujuan menilai tingkat kepatuhan emiten dalam memanfaatkan
dan menyajikan laporan keuangan berbasis XBRL pada periode berjalan, taksonomi dalam standar
akuntansi, taksonomi dalam Documen Entity Information (DEI), taksnomi berdasarkan pelaporan dan
entry point, matrik penilaian taksonomi dalam XBRL. Metode yang digunakan menggunakan literatur
review sebagai upaya mengurai dan menganalisa kepatuhan emiten dalam taksonomi Extensibel
Business Reporting Language (XBRL). Hasil yang dicapai bahwa emiten berkewajiban melakukan
pengungkapaan dan menyajikan laporan keuangan berbasis elektonik menggunakan aplikasi XBRL
dengan melakukan entri data dari seluruh informasi perusahaan tercatat dengan mengisi DEI dan Entry
Point. Kepatuhan emiten dalam taksonomi XBRL mengikuti peraturan perundang-undangan yang telah
ditetapkan tentang keterbukaan informasi dan pelaporan elektronik emiten serta tetap berpedoman pada
Pedoman Standar Akuntansi Keuangan.


摘要:研究的目的是评估emiten在有用时的适应性程度,并在有用时提供基于XBRL的财务报表、会计标准上的分类学、xbry信息文档中的分类学学、XBRL中的分类学学评估。在商业排版《XBRL》(XBRL)中,使用音译分析emiten合成词的方法是分析和分析emiten合成词。到目前为止,emiten有义务发表声明,并使用xbrllaption应用程序提交基于电气的财务报告,通过填写DEI和trypoint,从记录公司的所有信息中输入数据。XBRL中的emiten遵守已制定的披露电子信息和报告的法律法规,并在财务会计准则上保持指导方针。
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引用次数: 4
KEBIJAKAN DIVIDEN DAN DAMPAKNYA TERHADAP RETURN SAHAM PERUSAHAAN PERBANKAN DAN LEMBAGA KEUANGAN BUKAN BANK YANG TERDAFTAR DI BURSA EFEK INDONESIA 股利政策及其对银行和金融机构股票回报率的影响,而不是在印尼证券交易所注册的银行
Pub Date : 2021-08-29 DOI: 10.25273/capital.v5i1.10285
Dimas Galuh Surya
Abstrak: Penelitian ini bertujuan untuk menganalisis pengaruh Dividend Payout Ratio, Earning per
Share, Return on Equity dan Return on Asset terhadap Return Saham Perusahaan Perbankan dan
Perusahaan Lembaga Keuangan Bukan Bank yang terdaftar di Bursa Efek Indonesia antara tahun 20016-
2018. Berdasarkan seleksi sampel dengan metode purposive sampling diambil jumlah 29 Perusahaan
Perbankan dan 27 Perusahaan Lembaga Keuangan Bukan Bank. Teknik analisis yang digunakan adalah
regresi berganda dan Chow Test. Hasil pengujian menunjukkan bahwa Dividend Payout Ratio
berpengaruh positif signifikan terhadap Return Saham Perusahaan Perbankan, di sisi lain berpengaruh
negatif signifikan terhadap Return Saham Perusahaan Lembaga Keuangan Bukan Bank. Return on
Equity berpengaruh positif signifikan terhadap Return Saham Perusahaan Lembaga Keuangan Bukan
Bank. Berdasarkan hasil analisis Chow Test dapat disimpulkan bahwa terdapat perbedaan pengaruh
Dividend Payout Ratio, Earning per Share, Return on Equity dan Return on Asset terhadap Return Saham
Perusahaan Perbankan dan Perusahaan Lembaga Keuangan Bukan Bank.


摘要:本研究旨在分析2008年至2018年在印尼证券交易所上市的银行及金融机构股票回报率、股票回报率、股票回报率与资产回报率的影响。根据样本选择,采用采样方法提取了29家银行公司和27家金融机构而不是银行。所使用的分析技术是多重回归和周测试。测试结果表明,股息对银行股票的回报率产生了积极的影响,而对金融机构机构的回报率而不是银行的回报率却产生了负面的影响。报复性报复性对金融机构非银行公司的股票回报率产生了积极的影响。根据周的分析,可以得出结论,hdividend Payout Ratio, Earning per Share,报复性报复性和资产回报率对银行和金融机构股票回报率的影响是不同的。
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引用次数: 0
PENGARUH CELEBRITY ENDORSE TERHADAP KEPUTUSAN PEMBELIAN SMARTPHONE DENGAN PERSEPSI NILAI SEBAGAI MODERASI 名人内啡肽对智能手机购买决定的影响,该决定具有温和的价值观观念
Pub Date : 2021-08-29 DOI: 10.25273/capital.v5i1.10307
Ratih Pratiwi, Rizky Rama Setyaky
Abstrak: Globalisasi mendorong persaingan bisnis menjadi semakin beragam. Produsen dituntut untuk
mengembangkan sistem pemasarannya supaya dapat meningkatkan tingkat pembelian konsumen terhadap
produk yang dipasarkan. Selebriti merupakan salah satu media yang biasa digunakan perusahaan untuk
memasarkan suatu produk. Cara endorsement seperti ini diharapkan dapat memberikan dampak persepsi
nilai pada produk, dimana point persepsi nilai dapat memberi anggapan produk terlihat mempunyai nilai
lebih tinggi sehingga menambah minat beli konsumen. Metode dalam penelitian ini adalah metode
kuantitatif dengan teknik survei, dimana peneliti menyebarkan kuesioner kepada 102 mahasiswa
pengguna smartphone Oppo di Fakultas Ekonomi Universitas Wahid Hasyim Semarang. Hasil
menunjukkan bahwa celebrity endorse berpengaruh positif signifikan terhadap keputusan pembelian
namun persepsi nilai berpengaruh positif tidak signifikan dalam memperkuat celebrity endorse terhadap
keputusan pembelian smartphone oppo pada mahasiswa Fakultas Ekonomi Universitas Wahid Hasyim.


抽象的:全球化使商业竞争更加多样化。制造商需要开发他们的营销系统,以提高消费者对营销产品的购买率。名人是公司推销产品的常用媒介之一。这种内啡肽有望对产品产生深度感知的影响,在这种方式中,值感知点可以赋予可见产品更高的价值观念,从而增加消费者的购买力。本研究的方法是一种调查技术的方法,研究人员将问卷分发给瓦希德·哈什姆三宝大学经济学院的102名学生作为智能手机Oppo。结果表明,名人内啡肽对购买决策产生了积极的影响,但积极的价值观念在加强内啡肽对瓦希德·哈希姆大学经济学系学生购买oppo智能手机的决定方面却没有显著的影响。
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引用次数: 1
Analisis Pengaruh Pendidikan Kewirausahaan, Persepsi Kelayakan dan Persepsi Keinginan Terhadap Niat Berwirausaha Mahasiswa 分析创业教育的影响,对价值的看法和对学生创业意愿的愿望的看法
Pub Date : 2021-08-29 DOI: 10.25273/capital.v5i1.10287
Kadeni Kadeni, Ninik Srijani
Abstrak: Penelitian ini bertujuan untuk menguji dan menganalisis pengaruh pendidikan
kewirausahaan, persepsi kelayakan dan persepsi keinginan terhadap niat berwirausaha
mahasiswa. Pengumpulan data dengan kuesioner. Pengambilan sampel menggunakan random
sampling yang berjumlah 74 mahasiswa STKIP PGRI Blitar dan teknik pengujian data yang
meliputi uji validitas dengan analisis faktor, uji reliabilitas dengan Alpha Cronbac, uji asumsi
klasik dan analisis regresi liner berganda, untuk menguji dan membuktikan hipotesis penelitian
semua analisis menggunakan SPSS versi 26. Hasil analisis menunjukkan bahwa pendidikan
kewirausahaan, persepsi kelayakan dan persepsi keinginan berpengaruh terhadap niat
berwirausaha.


摘要:本研究旨在测试和分析创业教育的影响、价值观念和对学生创业意图的渴望。用问卷调查数据收集。样本提取使用74名学生STKIP PGRI Blitar和数据测试技术,这些数据测试包括对因素的分析、对慢性bac的可靠性测试、典型的假设和多重回归分析,以测试和证明所有研究的假设都使用SPSS 26。分析结果表明,创业训练、价值感和愿望感影响创业精神。
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引用次数: 0
PENGARUH PENGELUARAN DANA PERSALINAN DAN TINGKAT KEDALAMAN KEMISKINAN TERHADAP INDEKS PEMBANGUNAN MANUSIA DI KABUPATEN BIREUEN
Pub Date : 2021-08-29 DOI: 10.25273/capital.v5i1.10286
S. Wahyuni, S. Rahmah, Dewi Maritalia, A. Amalia
Abstrak: Indeks pembangunan manusia merupakan salah satu alat untuk mengukur proses pembangunan
suatu wilayah. Penelitian ini menggunakan variabel pengeluaran dana persalinan dan tingkat kedalaman
kemiskinan untuk mengukur indeks pembangunan manusia. Data yang diuji data time series diperoleh
dari Badan Pusat Statistik dan Dinas Kesehatan Kabupaten Bireuen periode 2015-2020. Metode analisis
yang digunakan adalah linear berganda dan diolah melalui program SPSS.23 dimana bentuk
persamaannya adalah semi logaritma natural. Hasil temuan penelitian ini adalah tingkat kedalaman
kemiskinan berpengaruh secara signifikan terhadap indeks pembangunan manusia. Secara simultan,
kedua variabel yaitu pengeluaran dana persalinan dan tingkat kedalaman kemiskinan berpengaruh secara
signifikan terhadap indeks pembangunan manusia di Kabupaten Bireuen. Pertumbuhan indeks
pembangunan manusia sangat tipis selama masa pandemik covid-19


抽象:人类发展指数是测量区域建设过程的工具之一。这项研究使用经费的支出变量分娩和kedalamankemiskinan水平来衡量人类发展指数。《时代》系列的数据是由中央统计局(Bireuen area center)和Bireuen health services发布的。使用的分析方法是线性的,通过SPSS程序进行,其中相似之处是天然的对数。这项研究发现,贫困水平对人类发展指数有着显著的影响。同时,第二个变量即分娩经费的支出和对人类发展指数的深度贫困水平影响secarasignifikan Bireuen伊区。在covid-19大流行期间,人类发展指数的增长非常低
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引用次数: 1
PENGARUH SISTEM INFORMASI SDM, MOTIVASI DAN DISIPLIN KERJA TERHADAP KINERJA KARYAWAN PADA UNIVERSITAS PANCASAKTI TEGAL 工作信息系统对潘卡尤特尔大学员工表现的影响
Pub Date : 2021-08-24 DOI: 10.25273/capital.v5i1.10284
Agnes Dwita Susilawati, Setyowati Subroto
Abstrak: Pemanfaatan Sistem Informasi Sumber Daya Manusia (Human Resource Informastion Sistem)
mampu meningkatkan kinerja dan daya saing bisnis ketika kebutuhan akan informasi yang cepat tepat dan
ketersediaan data untuk proses pengambilan keputusan. Oleh karena itu faktor yang menjadi tolak ukur
utama adalah tingkat disiplin kerja yang tinggi dan tanggung jawab atas tugas yang diamanahkan.
Motivasi merupakan dorongan terhadap apa yang diinginkan untuk mencapai tujuan yang di inginkan.
Disiplin yang baik mencerminkan rasa tanggung jawab seseorang terhadap tugas yang diberikan kepada
karyawan. Disiplin dan motivasi dimulai pada diri sendiri akan semua tugas dan kewajiban yang di
kerjakan.Tujuan penelitian ini dilakukan untuk mengetahui pengaruh sistem informasi manajemen SDM,
motivasi dan disiplin kerja pada kinerja karyawan. Objek penelitian ini di lakukan pada perguruan tinggi
Universitas Pancasakti Tegal. Populasi yang digunakan seluruh karyawan tetap Universitas Pancasakti
Tegal dan sampel berjumlah 100 orang.Teknik pengumpulan datanya menggunakan angket atau
kuesioner dan melakukan wawancara. Sedangkan teknik datanya menggunakan uji asumsi klasik, regresi
linear berganda, uji T, uji F dan Koefisien determinasi. Hasil penelitian menunjukkan bahwa variabel
independen bersama memiliki pengaruh terhadap kinerrja karyawan. Dari ketiga variabel bebas tersebut
adalah variabel sistem informasi SDM dan motivasi yang memiliki pengaruh yang lebih besar terhadap
kinerja karyawan pada Universitas Pancasakti Tegal.


抽象:当对快速信息的需求和决策过程数据的可用性时,人力资源信息系统的利用可以提高企业绩效和竞争力。因此,拒绝ukurutama的因素是严格的工作纪律和对既定任务的责任。动机是实现想要的目标的动力。良好的纪律反映了一个人对分配给爪哇人的任务的责任感。纪律和动力始于你自己完成的所有任务和义务。本研究的目的是确定人力资源管理信息系统、动机和工作纪律对员工绩效的影响。这项研究的目标是Pancasakti Tegal大学。PancasaktiTegal大学全职员工和样本总数为100人。数据收集技术是使用问卷或问卷进行面试。而他的数据技术使用的是经典的假设测试、多重回归测试、T测试、F测试和决心系数测试。研究表明,共同变量对员工表现有影响。这三个不受限制的变量是人力资源信息系统的变量和动机,它们对Pancasakti Tegal大学的员工表现有更大的影响。
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引用次数: 1
Investasi Digital Sebagai Solusi Mengurangi Perilaku Konsumtif Milenial Masa Pandemi Covid-19 数字投资,以减少Covid-19大流行的千年消费行为
Pub Date : 2021-02-25 DOI: 10.25273/CAPITAL.V4I2.8742
A. Ismail, Kurnia Noviartati, Syahril Syahril, Achmad Rizalul Fikri
This research aims to identify changes in people's consumptive behavior, especially the millennial generation during the Covid-19 pandemic and digital investment as a solution to reduce consumptive behavior. This research is qualitative research using a narrative review writing technique. The data collection technique used in this research is documentation from secondary data sources. Researchers download secondary data from the internet in the form of journals, research articles, government agency reports, survey results, and books. The collected data were then analyzed using an interactive analysis model with the stages of analysis including data collection, data reduction, data presentation, drawing conclusions, or data verification. The results of this study indicate that changes in consumptive behavior in the Covid-19 pandemic can be seen based on four things, namely: consumptive purposes, differences  in factors that affect consumptive behavior, media, and transaction tools. Meanwhile, solutions to reduce consumptive behavior based on factors owned by investment and consumptive behavior create millennials.
本研究旨在确定人们消费行为的变化,特别是新冠肺炎大流行期间的千禧一代,以及数字投资作为减少消费行为的解决方案。本研究采用叙事性评论写作技巧进行定性研究。本研究中使用的数据收集技术是来自二手数据源的文档。研究人员从互联网上以期刊、研究文章、政府机构报告、调查结果和书籍的形式下载二手数据。然后使用交互式分析模型对收集到的数据进行分析,分析阶段包括数据收集、数据简化、数据呈现、得出结论或数据验证。本研究结果表明,新冠肺炎大流行期间消费行为的变化可以从消费目的、影响消费行为的因素差异、媒介和交易工具四个方面来观察。同时,基于投资拥有因素和消费行为的减少消费行为的解决方案创造了千禧一代。
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引用次数: 5
Pengaruh Kepuasan Dan Kepercayaan Konsumen Terhadap Loyalitas Merek Dengan Switching Cost Sebagai Variabel Mediasi (Studi Kasus Pada Konsumen Minyak Kayu Putih Cap Lang) Di Kota Madiun 消费者对品牌忠诚度的影响,通过交换媒介(马迪昂市的桉树产品案例研究)
Pub Date : 2021-02-25 DOI: 10.25273/CAPITAL.V4I2.8744
Apriyanti Apriyanti, Heny Setyowati
This study is aimed to analyze the effect of consumer satisfaction, Consumer Trust, and  Switching cost to Brand Loyality. The aim of this study are 1) To analyze  the effect of consumer satisfaction to switching cost, 2) To analyze the effect of consumer trust to switching cost, 3) To analyze the effect of  switching cost to brand loyality, 4) To analyze the effect of consumer satisfaction to brand loyality, 5) To analyze the effect of consumer trust to brand loyality.  There were 154 respondents in this research. The sample deciding method is purposive sampling. To gain the result as the research goal, structural equation modelling SEM were analyzed by analysis moment of structure (AMOS) 21. The results shows that 1) consumer satisfaction positive and significantly effects the switching cost, 2) consumer trust positive and significantly effects the switching cost, 3) switching cost positive and significantly effects the brand loyality, 4) consumer satisfaction positive and significantly effect the brand loyality, 5) consumer trust positive and not significantly effect the brand loyality.
本研究旨在分析消费者满意、消费者信任和转换成本对品牌忠诚的影响。本研究的目的是1)分析消费者满意度对转换成本的影响,2)分析消费者信任对转换成本的影响,3)分析转换成本对品牌忠诚的影响,4)分析消费者满意度对品牌忠诚的影响,5)分析消费者信任对品牌忠诚的影响。本次调查共有154名受访者。样本确定方法为目的抽样。以结构分析力矩(AMOS) 21为研究目标,对结构方程建模SEM进行了分析。结果表明:1)消费者满意正向显著影响转换成本,2)消费者信任正向显著影响转换成本,3)转换成本正向显著影响品牌忠诚,4)消费者满意正向显著影响品牌忠诚,5)消费者信任正向不显著影响品牌忠诚。
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引用次数: 1
Pentingnya Produk Hijau dan Gaya Hidup Terhadap Niat Membeli Makanan Organic di Masa Pandemi Covid 19 在Covid大流行期间,绿色产品和生活方式对有机食品的重要性
Pub Date : 2021-02-25 DOI: 10.25273/CAPITAL.V4I2.8741
Widi Dewi Ruspitasari
The Covid 19 pandemic hit the whole world, especially in Indonesia. This pandemic period requires people to take better care of their health, one of which is by consuming healthy foods that are beneficial to the body. There are several restaurants in Malang that offer healthy food in the form of salads and smoothies. The purpose of this study was to determine the effect of green products and lifestyle on the intention to buy healthy food in the city of Malang. The number of samples in this study were 75 consumers. Quantitative data collected through questionnaires were analyzed using PLS analysis. The results showed that both green products and lifestyle had a great influence on purchase intentions. The strongest factor in green products is the composition of the content, so green products must pay attention to the ingredients in their salads and smoothies. Because the better the vegetables and fruits used, the faster the benefits will be felt by consumers. While the strongest factor that exists in the lifestyle is family interest, where when the family gets used to eating organic food, this will become a habit, which will be carried out continuously and will make it a lifestyle.
新冠肺炎疫情席卷全球,印尼疫情尤其严重。在这次大流行期间,人们需要更好地照顾自己的健康,其中之一就是食用对身体有益的健康食品。玛琅有几家餐厅提供沙拉和冰沙等健康食品。本研究的目的是确定绿色产品和生活方式对玛琅市居民购买健康食品意愿的影响。本研究样本数量为75个消费者。通过问卷调查收集的定量数据采用PLS分析法进行分析。结果显示,绿色产品和生活方式对购买意愿都有很大的影响。绿色产品中最重要的因素是成分含量,所以绿色产品必须注意沙拉和冰沙中的成分。因为使用的蔬菜和水果越好,消费者就能越快地感受到好处。而生活方式中存在的最强因素是家庭兴趣,当家庭习惯吃有机食品时,这将成为一种习惯,这种习惯将持续进行,并将使其成为一种生活方式。
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引用次数: 0
Analisa Pelatihan dan Pengembangan Sumber Daya Manusia pada PD. BPR Bank BAPAS 69 Kabupaten Magelang PD.BPR银行人力资源培训与发展分析BPR 银行 BAPAS 69 马格朗区
Pub Date : 2021-02-25 DOI: 10.25273/CAPITAL.V4I2.8740
Rendha Wahyu Pratiwi, B. Hartono
This study aims to explain the training analysis and development of existing PD. BPR BANK BAPAS 69 Magelang Regency. This study explains the analysis of needs, methods, types, objectives and benefits, as well as evaluating training and development. This study uses a qualitative approach, with data collection methods using observation, interviews, and documentation techniques. The results of this study indicate that the purpose of training and development is to improve the quality of human resources they have and is also useful for encouraging the progress of individuals and organizations. PD. BPR BANK BAPAS 69 uses organizational needs analysis, using two training and development methods, namely the classroom and simulation methods. The training and development carried out is formal or official because it has been planned by the organization. The evaluation is based on the value obtained from the trainer, then reviewed further and then used as material for consideration of determining career path or promotion. 
本研究旨在解释现有PD的培训分析和发展。BPR BANK位于马格朗街69号。本研究解释了需求、方法、类型、目标和效益的分析,以及对培训和发展的评价。本研究采用定性方法,数据收集方法采用观察、访谈和文献技术。这项研究的结果表明,培训和发展的目的是提高他们所拥有的人力资源的质量,也有助于鼓励个人和组织的进步。PD。BPR BANK BAPAS 69采用组织需求分析,采用两种培训和发展方法,即课堂和模拟方法。所进行的培训和发展是正式的或官方的,因为它是由组织计划的。评估是基于从培训师那里获得的价值,然后进一步审查,然后作为确定职业道路或晋升的考虑材料。
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引用次数: 1
期刊
Capital: Jurnal Ekonomi dan Manajemen
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