Pub Date : 2023-03-07DOI: 10.30595/ratio.v4i1.15567
Effrida Nabillayanti Zarkasih, M. Maryati
This study aims to obtain empirical evidence regarding the effect of profitability, transfer pricing, and foreign ownership on tax avoidance. This research is quantitative. The data source is in the form of secondary data obtained from the Financial Statements for 2016-2020. The population consisted of mining companies listed on the Indonesia Stock Exchange (IDX) using purposive sampling as the sampling technique and 10 companies were obtained as samples. Analysis of the research data is in the form of multiple linear regression analysis. The results of this study indicate that transfer pricing has a significant effect on tax avoidance, while profitability and foreign ownership have no significant effect on tax avoidance.Keywords: Profitability; Transfer Pricing; Foreign Ownership; Tax Avoidance
{"title":"Pengaruh Profitabilitas, Transfer Pricing, dan Kepemilikan Asing Terhadap Tax Avoidance","authors":"Effrida Nabillayanti Zarkasih, M. Maryati","doi":"10.30595/ratio.v4i1.15567","DOIUrl":"https://doi.org/10.30595/ratio.v4i1.15567","url":null,"abstract":"This study aims to obtain empirical evidence regarding the effect of profitability, transfer pricing, and foreign ownership on tax avoidance. This research is quantitative. The data source is in the form of secondary data obtained from the Financial Statements for 2016-2020. The population consisted of mining companies listed on the Indonesia Stock Exchange (IDX) using purposive sampling as the sampling technique and 10 companies were obtained as samples. Analysis of the research data is in the form of multiple linear regression analysis. The results of this study indicate that transfer pricing has a significant effect on tax avoidance, while profitability and foreign ownership have no significant effect on tax avoidance.Keywords: Profitability; Transfer Pricing; Foreign Ownership; Tax Avoidance","PeriodicalId":335205,"journal":{"name":"Ratio : Reviu Akuntansi Kontemporer Indonesia","volume":"62 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-03-07","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"114829867","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}
Pub Date : 2023-03-07DOI: 10.30595/ratio.v4i1.16210
Intan Permatasari
ABSTRACTThe purpose of this research is to explain pension fund accounting and find out the purpose of reporting PPIP pensions. This research method uses qualitative methods to explain objects clearly, data sources come from literature studies. Based on the results of this study, pension fund reporting by PPMP organizers periodically provides information on pension program administration, financial condition and investment returns, which are useful for determining pension fund wealth according to the size. of payment obligations.
{"title":"Akuntansi untuk Dana Pensiun","authors":"Intan Permatasari","doi":"10.30595/ratio.v4i1.16210","DOIUrl":"https://doi.org/10.30595/ratio.v4i1.16210","url":null,"abstract":"ABSTRACTThe purpose of this research is to explain pension fund accounting and find out the purpose of reporting PPIP pensions. This research method uses qualitative methods to explain objects clearly, data sources come from literature studies. Based on the results of this study, pension fund reporting by PPMP organizers periodically provides information on pension program administration, financial condition and investment returns, which are useful for determining pension fund wealth according to the size. of payment obligations.","PeriodicalId":335205,"journal":{"name":"Ratio : Reviu Akuntansi Kontemporer Indonesia","volume":"47 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-03-07","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"124829270","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}
Pub Date : 2023-03-07DOI: 10.30595/ratio.v4i1.15879
Ernie Riswandari
This research proves and analyzes the effect of information asymmetry, intellectual capital disclosure and institutional ownership on the cost of equity capital in the mining company. The population in this study won 46 mining companies and, using the Purposive sampling method through predetermined criteria, obtained 20 sample companies. The data used are secondary data, which are the company's financial statement files for the 2016-2018 reporting period obtained from the IDX website. The analytical method used in this study is multiple linear regression with the results of multiple linear regression with regression results that reveal the variables of intellectual capital disclosure and institutional ownership that significantly affect the cost of equity capital. In contrast, the information asymmetry variable is not particularly important in the cost of equity capital. The results showed that concurrent information asymmetry, intellectual capital disclosure, and institutional ownership did not affect the cost of equity capital. Disclosing intellectual capital and institutional ownership can affect the cost of equity capital in a company. Future studies can add other variables related to the cost of equity capital using companies in different sectors to provide broader results about the cost of equity capital for companies.Key Word: Cost of Equity Capital, Information Asymmetry, Intellectual Capital Disclosure, and Institutional Ownership.
{"title":"Pengaruh Asimetri Informasi, Pengungkapan Modal Intelektual, dan Kepemilikan Institusional Terhadap Biaya Modal Ekuitas","authors":"Ernie Riswandari","doi":"10.30595/ratio.v4i1.15879","DOIUrl":"https://doi.org/10.30595/ratio.v4i1.15879","url":null,"abstract":"This research proves and analyzes the effect of information asymmetry, intellectual capital disclosure and institutional ownership on the cost of equity capital in the mining company. The population in this study won 46 mining companies and, using the Purposive sampling method through predetermined criteria, obtained 20 sample companies. The data used are secondary data, which are the company's financial statement files for the 2016-2018 reporting period obtained from the IDX website. The analytical method used in this study is multiple linear regression with the results of multiple linear regression with regression results that reveal the variables of intellectual capital disclosure and institutional ownership that significantly affect the cost of equity capital. In contrast, the information asymmetry variable is not particularly important in the cost of equity capital. The results showed that concurrent information asymmetry, intellectual capital disclosure, and institutional ownership did not affect the cost of equity capital. Disclosing intellectual capital and institutional ownership can affect the cost of equity capital in a company. Future studies can add other variables related to the cost of equity capital using companies in different sectors to provide broader results about the cost of equity capital for companies.Key Word: Cost of Equity Capital, Information Asymmetry, Intellectual Capital Disclosure, and Institutional Ownership.","PeriodicalId":335205,"journal":{"name":"Ratio : Reviu Akuntansi Kontemporer Indonesia","volume":"694 5","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-03-07","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"133322510","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}
Pub Date : 2023-03-07DOI: 10.30595/ratio.v4i1.15624
Luh Gede Kusuma Dewi, Luh Komang Merawati, Daniel Raditya Tandio
Stock return is something that is expected to be obtained by all investors who invest in the capital market. Financial stock returns will occur if the company's profits increase which makes the company distribute dividends. This study aims to test and obtain empirical evidence of the effect of Return on Equity, Debt to equity ratio, and Dividend Yield on stock returns of consumer goods companies listed on the Indonesia Stock Exchange.The research population is manufacturing companies listed on the IDX in 2019-2021. The sample in this study were 46 consumer goods companies which were determined based on purposive sampling method. The analytical tool used to test the hypothesis is moderate regression analysis.The results showed that Return on Equity and Dividend Yield had a positive effect on stock returns. Meanwhile, Debt to equity ratio has a negative effect on stock returns. Likewise, in inflation as a moderating variable where on the variable Return on Equity and Debt to equity ratio inflation does not moderate the effect of Return on Equity and Debt to Equity Ratio on Stock Returns while on the Dividend Yield variable inflation weakens the effect of Dividend yield on Stock Returns. Future research can develop this research by using other variables that in theory have an influence on stock returns, such as interest rates.
{"title":"How Inflation Could Moderate The Effect of Financial Ratio on Stock Return","authors":"Luh Gede Kusuma Dewi, Luh Komang Merawati, Daniel Raditya Tandio","doi":"10.30595/ratio.v4i1.15624","DOIUrl":"https://doi.org/10.30595/ratio.v4i1.15624","url":null,"abstract":"Stock return is something that is expected to be obtained by all investors who invest in the capital market. Financial stock returns will occur if the company's profits increase which makes the company distribute dividends. This study aims to test and obtain empirical evidence of the effect of Return on Equity, Debt to equity ratio, and Dividend Yield on stock returns of consumer goods companies listed on the Indonesia Stock Exchange.The research population is manufacturing companies listed on the IDX in 2019-2021. The sample in this study were 46 consumer goods companies which were determined based on purposive sampling method. The analytical tool used to test the hypothesis is moderate regression analysis.The results showed that Return on Equity and Dividend Yield had a positive effect on stock returns. Meanwhile, Debt to equity ratio has a negative effect on stock returns. Likewise, in inflation as a moderating variable where on the variable Return on Equity and Debt to equity ratio inflation does not moderate the effect of Return on Equity and Debt to Equity Ratio on Stock Returns while on the Dividend Yield variable inflation weakens the effect of Dividend yield on Stock Returns. Future research can develop this research by using other variables that in theory have an influence on stock returns, such as interest rates.","PeriodicalId":335205,"journal":{"name":"Ratio : Reviu Akuntansi Kontemporer Indonesia","volume":"36 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-03-07","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"115790492","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}
Perkembangan literatur menunjukkan bahwa kecurangan akademik menurupakan salah satu prediktor tingkat korupsi yang terjadi pada suatu negara. Dengan demikian, penelitian ini bertujuan untuk mengeksplorasi dan menganalisis praktik dan pola perilaku kecurangan akademik. Penelitian ini dilakukan dengan menggunakan metode kualitatif berbasis pendekatan studi kasus. Data dikumpulkan melalui wawancara semi terstuktur, dengan informan yaitu mahasiswa akuntansi di Universitas Trunojoyo Madura. Temuan penelitian ini menunjukkan suatu pola bahwa terjadinya kecurangan akademik akan berjalan secara kontinu dan cenderung menunjukkan adanya pola pengulangan. Adanya pola pengulangan membentuk pengalaman memberikan efek akumulatif dari pengalaman kecurangan sehingga membuat strategi untuk melakukan kecurangan menjadi semakin kompleks. Pemetaan temuan penelitian mengindikasikan bahwa terjadinya kecurangan akademik disebabkan karena empat aspek utama yang mencakup adanya tekanan dari faktor eksternal diluar diri sendiri, adaya celah untuk melakukan kegiatan, justifikasi pembenaran atas aktivitas yang dilakukan dan ketersediaan kapabilitas. Penelitian ini memberikan implikasi bahwa kecurangan akademik yang dibentuk dari aktivitas motivasional yang melekat. Adanya efek kontinuitas yang membuat potensi terdeteksinya kecurangan menjadi semakin sulit perlu menjadi perhatian khusus oleh pada tenaga pengajar.
{"title":"Meneropong Aspek Motivasional Pola Kecurangan Akademik","authors":"Frida Fanani Rohma, Sayyidah Nafiatus Surur, Santika Aprilia Arum Kusumawati, Anisah Anandita","doi":"10.30595/ratio.v4i1.16833","DOIUrl":"https://doi.org/10.30595/ratio.v4i1.16833","url":null,"abstract":"Perkembangan literatur menunjukkan bahwa kecurangan akademik menurupakan salah satu prediktor tingkat korupsi yang terjadi pada suatu negara. Dengan demikian, penelitian ini bertujuan untuk mengeksplorasi dan menganalisis praktik dan pola perilaku kecurangan akademik. Penelitian ini dilakukan dengan menggunakan metode kualitatif berbasis pendekatan studi kasus. Data dikumpulkan melalui wawancara semi terstuktur, dengan informan yaitu mahasiswa akuntansi di Universitas Trunojoyo Madura. Temuan penelitian ini menunjukkan suatu pola bahwa terjadinya kecurangan akademik akan berjalan secara kontinu dan cenderung menunjukkan adanya pola pengulangan. Adanya pola pengulangan membentuk pengalaman memberikan efek akumulatif dari pengalaman kecurangan sehingga membuat strategi untuk melakukan kecurangan menjadi semakin kompleks. Pemetaan temuan penelitian mengindikasikan bahwa terjadinya kecurangan akademik disebabkan karena empat aspek utama yang mencakup adanya tekanan dari faktor eksternal diluar diri sendiri, adaya celah untuk melakukan kegiatan, justifikasi pembenaran atas aktivitas yang dilakukan dan ketersediaan kapabilitas. Penelitian ini memberikan implikasi bahwa kecurangan akademik yang dibentuk dari aktivitas motivasional yang melekat. Adanya efek kontinuitas yang membuat potensi terdeteksinya kecurangan menjadi semakin sulit perlu menjadi perhatian khusus oleh pada tenaga pengajar.","PeriodicalId":335205,"journal":{"name":"Ratio : Reviu Akuntansi Kontemporer Indonesia","volume":"10 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-03-07","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"125997843","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}
Pub Date : 2023-03-07DOI: 10.30595/ratio.v4i1.15556
Fenny Marietza, Fallen Agesty
The COVID-19 pandemic has brought about a marked slowdown in global economic development. Institutions must adopt new managerial guidelines to adapt to the difficult conditions of the current pandemic, including in the service sector, namely hospitals. The occurrence of an increase in patients at the Bengkulu Province Mental Special Hospital became the background of this study. Improved managerial performance in hospitals is assisted by the implementation of strategy maps and balanced scorecards. This study aims to find out how to implement a strategic map that includes vision, mission and goals as well as four perspectives of a balanced scorecard containing finance, customers, internal business processes and learning growth which are analyzed using SWOT analysis to improve the management performance of the Bengkulu Province Mental Hospital. This study used a qualitative approach by collecting secondary data and primary data by interviewing four informants who participated in managing and implementing the hospital's strategy map and balanced scorecard.Based on the research that has been done at Soeprapto Mental Hospital Bengkulu and analyzed, it can be concluded that the strategy map is of good value because it is able to realize and link the vision, mission and goals of Soeprapto Mental Hospital Bengkulu. The balance scorecard is of good value because it is able to explain the positive relationship between the strategy map and the four perspectives of the balanced scorecard. SWOT analysis as a method of measuring the balance scorecard is of good value because it is able to analyze strengths, weaknesses, threats and opportunities that can occur next. In conclusion, the strategy map and balanced scorecard to improve management performance are of good value because they are able to explain the interrelationships between variables and describe the SWOT matrix and the balanced scorecard strategy map matrix to improve management performance.
{"title":"Penerapan Peta Strategi dan Balance Scorecard untuk Meningkatkan Kinerja Manajemen (Studi Kasus pada Rumah Sakit Khusus Jiwa Soeprapto Provinsi Bengkulu)","authors":"Fenny Marietza, Fallen Agesty","doi":"10.30595/ratio.v4i1.15556","DOIUrl":"https://doi.org/10.30595/ratio.v4i1.15556","url":null,"abstract":"The COVID-19 pandemic has brought about a marked slowdown in global economic development. Institutions must adopt new managerial guidelines to adapt to the difficult conditions of the current pandemic, including in the service sector, namely hospitals. The occurrence of an increase in patients at the Bengkulu Province Mental Special Hospital became the background of this study. Improved managerial performance in hospitals is assisted by the implementation of strategy maps and balanced scorecards. This study aims to find out how to implement a strategic map that includes vision, mission and goals as well as four perspectives of a balanced scorecard containing finance, customers, internal business processes and learning growth which are analyzed using SWOT analysis to improve the management performance of the Bengkulu Province Mental Hospital. This study used a qualitative approach by collecting secondary data and primary data by interviewing four informants who participated in managing and implementing the hospital's strategy map and balanced scorecard.Based on the research that has been done at Soeprapto Mental Hospital Bengkulu and analyzed, it can be concluded that the strategy map is of good value because it is able to realize and link the vision, mission and goals of Soeprapto Mental Hospital Bengkulu. The balance scorecard is of good value because it is able to explain the positive relationship between the strategy map and the four perspectives of the balanced scorecard. SWOT analysis as a method of measuring the balance scorecard is of good value because it is able to analyze strengths, weaknesses, threats and opportunities that can occur next. In conclusion, the strategy map and balanced scorecard to improve management performance are of good value because they are able to explain the interrelationships between variables and describe the SWOT matrix and the balanced scorecard strategy map matrix to improve management performance.","PeriodicalId":335205,"journal":{"name":"Ratio : Reviu Akuntansi Kontemporer Indonesia","volume":"30 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-03-07","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"126986019","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}
Pub Date : 2023-02-21DOI: 10.30595/ratio.v4i1.15607
Adinda Isna Nuriyah, Amir Amir
This study aims to examine the effect of free cash flow, leverage, information asymmetry, and managerial ownership on earnings management. The population in this study are mining companies that are listed on the Indonesia Stock Exchange in 2017-2020. The sampling method used purposive sampling and obtained 96 samples from 24 companies that met the criteria. Methods of data analysis using multiple regression analysis. The regression model has fulfilled the classical assumption tests (normality, multicollinearity, heteroscedasticity, autocorrelation), F and R2 tests and hypothesis testing using the T test. The results showed that (1) free cash flow has a positive effect on earnings management, (2) leverage has no effect on earnings management, (3) information asymmetry has no effect on earnings management, and (4) managerial ownership has no effect on earnings management.
{"title":"The Effect of Free Cash Flow, Leverage, Information Asymmetry, and Managerial Ownership to Profit Management","authors":"Adinda Isna Nuriyah, Amir Amir","doi":"10.30595/ratio.v4i1.15607","DOIUrl":"https://doi.org/10.30595/ratio.v4i1.15607","url":null,"abstract":"This study aims to examine the effect of free cash flow, leverage, information asymmetry, and managerial ownership on earnings management. The population in this study are mining companies that are listed on the Indonesia Stock Exchange in 2017-2020. The sampling method used purposive sampling and obtained 96 samples from 24 companies that met the criteria. Methods of data analysis using multiple regression analysis. The regression model has fulfilled the classical assumption tests (normality, multicollinearity, heteroscedasticity, autocorrelation), F and R2 tests and hypothesis testing using the T test. The results showed that (1) free cash flow has a positive effect on earnings management, (2) leverage has no effect on earnings management, (3) information asymmetry has no effect on earnings management, and (4) managerial ownership has no effect on earnings management.","PeriodicalId":335205,"journal":{"name":"Ratio : Reviu Akuntansi Kontemporer Indonesia","volume":"25 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-02-21","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"114873619","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}
Pub Date : 2022-08-25DOI: 10.30595/ratio.v3i2.14846
Andra Tiara Syafira
Abstrak:Tujuan dari penelitian ini adalah untuk mengetahui pengaruh Intellectual Capital dan Corporate Governance terhadap Kinerja Keuangan. Populasi yang digunakan dalam penelitian ini adalah Perusahaan Perbankan tahun 2017-2020. Teknik pengambilan sampel yang digunakan yaitu teknik purposive sampling sehingga diperoleh sampel sebanyak 164 sampel yang telah memenuhi kriteria. Hasil penelitian menunjukkan bahwa variabel intellectual capital berpengaruh positif terhadap kinerja keuangan. Sedangkan variabel corporate governance tidak berpengaruh terhadap kinerja keuangan.Kata kunci:Intellectual Capital, Corporate Governance, dan Kinerja Keuangan
{"title":"Pengaruh Intellectual Capital, Corporate Governance, Gender Direksi, Usia Direksi, Dan Latar Belakang Pendidikan Direksi Terhadap Kinerja Keuangan","authors":"Andra Tiara Syafira","doi":"10.30595/ratio.v3i2.14846","DOIUrl":"https://doi.org/10.30595/ratio.v3i2.14846","url":null,"abstract":"Abstrak:Tujuan dari penelitian ini adalah untuk mengetahui pengaruh Intellectual Capital dan Corporate Governance terhadap Kinerja Keuangan. Populasi yang digunakan dalam penelitian ini adalah Perusahaan Perbankan tahun 2017-2020. Teknik pengambilan sampel yang digunakan yaitu teknik purposive sampling sehingga diperoleh sampel sebanyak 164 sampel yang telah memenuhi kriteria. Hasil penelitian menunjukkan bahwa variabel intellectual capital berpengaruh positif terhadap kinerja keuangan. Sedangkan variabel corporate governance tidak berpengaruh terhadap kinerja keuangan.Kata kunci:Intellectual Capital, Corporate Governance, dan Kinerja Keuangan ","PeriodicalId":335205,"journal":{"name":"Ratio : Reviu Akuntansi Kontemporer Indonesia","volume":"5 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-08-25","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"131027910","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}
Pub Date : 2022-07-25DOI: 10.30595/ratio.v3i1.12848
Karina Odia Julialevi, Ade Wawan
Bisnis merupakan kegiatan yang membutuhkan pemahaman yang cermat, dimulai dari perencanaan hingga operasi yang akan dilakukan nanti pada tahap implementasi, monitoring dan evaluasi. Satu langkah penting yang bisa dilakukan pebisnis adalah merencanakan strategi, sehingga tujuannya mulailah bisnis anda untuk mendapat keuntungan dan kemakmuran. Sebuah strategi yang bisa dilakukan penerapannya dalam bisnis adalah strategi marketing pemasaran. Beginilah strategi dan cara menerapkan strategi produk, harga, promosi dan lokasi. Produk yang dibuat harus halal dan berkualitas serta dibutuhkan masyarakat. Hal tersebut sangat penting bagi para pebisnis untuk mempertimbangkannya. Harga produk juga menjadi masalah serius. Kelola dengan baik agar masuk akal, kompetitif serta bebas riba. promosi dirancang untuk mendorong pembelian dengan menciptakan kesan positif bagi pembeli suatu produk yang dibujuk konsumen untuk membeli tanpa menipu. Tempat juga dapat di definisikan sebagai lokasi perusahaan. Lokasi perusahaan atau bisnis organisasi harus mudah diakses oleh public, misalnya di dekat pusat perbelanjaan, dan seterusnya, untuk mencegah spekulan melakukan intersepsi sebelum melakukan penjualan. Para pelaku bisnis harus bisa memilih tempat yang mewakili perusahaan dan dapat diakses oleh publik.
{"title":"Strategi Pemasaran Dalam Pandangan Syariah","authors":"Karina Odia Julialevi, Ade Wawan","doi":"10.30595/ratio.v3i1.12848","DOIUrl":"https://doi.org/10.30595/ratio.v3i1.12848","url":null,"abstract":"Bisnis merupakan kegiatan yang membutuhkan pemahaman yang cermat, dimulai dari perencanaan hingga operasi yang akan dilakukan nanti pada tahap implementasi, monitoring dan evaluasi. Satu langkah penting yang bisa dilakukan pebisnis adalah merencanakan strategi, sehingga tujuannya mulailah bisnis anda untuk mendapat keuntungan dan kemakmuran. Sebuah strategi yang bisa dilakukan penerapannya dalam bisnis adalah strategi marketing pemasaran. Beginilah strategi dan cara menerapkan strategi produk, harga, promosi dan lokasi. Produk yang dibuat harus halal dan berkualitas serta dibutuhkan masyarakat. Hal tersebut sangat penting bagi para pebisnis untuk mempertimbangkannya. Harga produk juga menjadi masalah serius. Kelola dengan baik agar masuk akal, kompetitif serta bebas riba. promosi dirancang untuk mendorong pembelian dengan menciptakan kesan positif bagi pembeli suatu produk yang dibujuk konsumen untuk membeli tanpa menipu. Tempat juga dapat di definisikan sebagai lokasi perusahaan. Lokasi perusahaan atau bisnis organisasi harus mudah diakses oleh public, misalnya di dekat pusat perbelanjaan, dan seterusnya, untuk mencegah spekulan melakukan intersepsi sebelum melakukan penjualan. Para pelaku bisnis harus bisa memilih tempat yang mewakili perusahaan dan dapat diakses oleh publik.","PeriodicalId":335205,"journal":{"name":"Ratio : Reviu Akuntansi Kontemporer Indonesia","volume":"55 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-07-25","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"123242816","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}
Pub Date : 2022-07-19DOI: 10.30595/ratio.v3i2.14361
WrKrisna Widayati, Ahim Abdurahim
Tujuan penelitian ini adalah untuk menguji dan membuktikan secara empiris pengaruh kapasitas sumber daya manusia, pemanfaatan teknologi informasi, dan sistem pengendalian intern terhadap kualitas laporan keuangan pemerintah desa. Objek penelitian dalam penelitian ini adalah desa-desa di Kabupaten Gunungkidul. Sampel penelitian adalah 62 desa dengan sasaran responden adalah pegawai pengelola keuangan desa. Penelitian ini menggunakan metode kuantitatif dengan pengumpulan data primer yaitu menggunakan kuesioner. Pengambilan sampel dengan convenience sampling. Aplikasi yang digunakan untuk mengolah data adalah SPSS. Model regresi yang digunakan adalah analisis regresi linier berganda karena lebih dari satu variabel bebas yang digunakan. Hal ini menunjukkan bahwa kapasitas sumber daya manusia berpengaruh positif terhadap kualitas laporan keuangan pemerintah desa. Penggunaan teknologi informasi dan sistem pengendalian intern tidak berpengaruh terhadap kualitas laporan keuangan pemerintah desa.
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