PENGARUH PENGETAHUAN AKUNTANSI DAN PENGALAMAN USAHA TERHADAP PENGEMBANGAN USAHA DAN PENGGUNAAN INFORMASI AKUNTANSI SEBAGAI VARIABEL INTERVENING  (Kajian Empiris Pada Pelaku Usaha Kecil dan Menengah di Kelurahan  Tanjung Rejo Kecamatan Medan Sunggal)

This research aims to examine and analyze the influence of accounting knowledge and experience effort towards the development of a mediation effort with the use of accounting information on the perpetrators of the UKM. Research conducted in the village of Tanjung Rejo Medan Sunggal in 2019.This research is quantitative research associate. Population and sample of this research is 40 principals with UKM error rate of 5%. Types and sources of data that dikumulkan is quantitative data and secondary data by analyzing the use test, test the normality assumption linieritas and using path analysis. The conclusions of the results of this study are: 1) influential accounting knowledge against the use of accounting information, whereas business experience has no effect against the use of accounting information accounting knowledge, 2) knowledge of accounting and business experience a positive effect towards enterprise development, and 3) accounting knowledge and business experience have indirect influence through the use of accounting information to the development effort.

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PENGARUH PENGETAHUAN AKUNTANSI DAN PENGALAMAN USAHA TERHADAP PENGEMBANGAN USAHA DAN PENGGUNAAN INFORMASI AKUNTANSI SEBAGAI VARIABEL INTERVENING (Kajian Empiris Pada Pelaku Usaha Kecil dan Menengah di Kelurahan Tanjung Rejo Kecamatan Medan Sunggal)

AT-TAWASSUTH: Jurnal Ekonomi Islam ◽

10.30821/ajei.v4i2.5763 ◽

2019 ◽

Vol 4 (2) ◽

pp. 371

Author(s):

Formaida Tambunan

Keyword(s):

Quantitative Research ◽

Accounting Information ◽

Secondary Data ◽

Development Effort ◽

Enterprise Development ◽

Normality Assumption ◽

Research Associate ◽

Business Experience ◽

The Village ◽

Positive Effect

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DETERMINANT FACTORS THAT INFLUENCE THE ORIGINAL INCOME OF THE VILLAGE

ACCRUALS ◽

10.35310/accruals.v5i01.686 ◽

2021 ◽

Vol 5 (01) ◽

pp. 89-102

Author(s):

Farida Rika Arini ◽

Icih Icih ◽

Trisandi Eka Putri

Keyword(s):

Financial Management ◽

Sample Selection ◽

Secondary Data ◽

Education Level ◽

Significant Positive Effect ◽

Data Types ◽

Selection Technique ◽

Village Government ◽

The Village ◽

Positive Effect

This study aims to determine the factors that influence the original income of the village. The objects in this study are villages in the Subang Districts area. This research is a quantitative study using secondary data types. The sample selection technique uses purposive sampling to produce 103 villages. The results showed that: (1) Village financial management partially has a significant positive effect on village original income, (2) Village building index partially has no effect on the original income of the village, (3) education level of the apparatus of the village government partially did not have effect on village original income, (4) Village consultative bodies partially do not affect the village's original income, (5) village financial management, village building index, education level of the apparatus of the village government and village consultative bodies simultaneously have a significant effect on village original income.

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DETERMINING THE PERFORMANCE OF SHARIA COMMERCIAL BANKS WITH MODERATION OF NON PERFORMING FINANCING RATIO IN INDONESIA

Riset ◽

10.37641/riset.v3i2.92 ◽

2021 ◽

Vol 3 (2) ◽

pp. 563-580

Author(s):

Novan Wahyu Hidayat ◽

Amalia Kusuma Wardini ◽

Lela Nurlela Wati

Keyword(s):

Financial Services ◽

Commercial Banks ◽

Quantitative Research ◽

Secondary Data ◽

Sampling Technique ◽

Capital Adequacy ◽

Previous Period ◽

Capital Adequacy Ratio ◽

Operating Margin ◽

Positive Effect

The research objectives to be achieved are: (1) To analyze and reveal empirically whether the Capital Adequacy Ratio (CAR), OE, Financing to Deposit Ratio (FDR), Net Operating Margin (NOM) affects the performance of Islamic Commercial Banks as measured by the ratio ROA). (2) To determine and analyze whether the non-performing loan ratio (NPF) moderates the effect of Capital Adequacy Ratio (CAR), OE, Financing to Deposit Ratio (FDR), and Net Operating Margin (NOM) on the performance of Islamic Commercial Banks (Return On Assets). This type of research is a quantitative research. The population used in this study is a Islamic commercial banks registered with the Financial Services Authority consisting of 14 BUS from 2015-2019. The data used is secondary data and uses saturated sampling method. Researchers used this sampling technique because the total population of 14 Islamic commercial banks companies in Indonesia are registered with the Financial Services Authority (OJK). Analysis of research data using Moderating Regression Analysis. Simultaneously CAR, OE, FDR and NOM have a positive effect on BUS performance for the 2015-2019 period as measured by ROA, but the partial results are only CAR that has a positive effect on ROA while OE, FDR and NOM have a negative effect on ROA, this happens because The capital adequacy held in the current period in lending is currently decreasing when compared to the previous period so that it has an impact on decreasing income and profit for the next period. Simultaneously, NPF moderates CAR, OE, FDR and NOM have a positive effect on BUS performance for the 2015-2019 period as measured by ROA, while the partial results are only NPF which has an impact on reducing the effect of CAR on ROA, while other variables when NPF moderate the relationship with ROA moves towards improvement. This is because the capital adequacy ratio is currently used in handling the current bad credit ratio as a result of loans extended in the previous period so that the current capital that should be used to generate profits in the next period through an increase in the volume of credit at this time from the previous period is reduced so that an impact on the decline in Islamic commercial banks profitability in the next period. As for what makes the difference in this study is the moderation of NPF on the effect of CAR, BOPO, FDR and NOM on ROA.

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PENGARUH UKURAN PERUSAHAAN, LEVERAGE, DAN PROFITABILITAS TERHADAP INCOME SMOOTHING PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2014-2018

JURNAL ILMIAH EDUNOMIKA ◽

10.29040/jie.v5i1.1468 ◽

2021 ◽

Vol 5 (1) ◽

pp. 34

Author(s):

Tri Setyaningsih ◽

Titiek Puji Astuti ◽

Yunus Harjito

Keyword(s):

Firm Size ◽

Quantitative Research ◽

Stock Exchange ◽

Secondary Data ◽

Sampling Technique ◽

Financial Statements ◽

Analysis Data ◽

Income Smoothing ◽

Manufacturing Companies ◽

Positive Effect

This Study aims to examine the effect of firm size, leverage and profitability on income smoothing of the manufacturers registered at the Indonesia’s Stock Exchange in 2014-2018. Type of research in this study is quantitative research. The data used be in the form of secondary data taken based on the company’s financial statements in manufacturing companies listed on Indonesia Stock Exchange in 2014-2018. The sampling technique of this study uses purposive sampling method. The analysis method of this research uses a regression analysis with Eviews 9 Version. Based on the result of analysis data in this research showes that the firm size have a positive effect on income smoothing while the leverage and profitability does not effect on income smoothing in manufacturing companies listed on Indonesia Stock Exchange in 2014-2018. Keywords: Firm Size, Leverage, Profitability, Income Smoothing

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Pengaruh pertumbuhan UMKM, inflasi, dan tingkat pengangguran terhadap pertumbuhan ekonomi di Indonesia

Jurnal Investasi Islam ◽

10.32505/jii.v5i2.2392 ◽

2021 ◽

Vol 5 (2) ◽

pp. 153-173

Author(s):

Asnah Tul Ramadani ◽

Junaidi ◽

Zulfa Eliza

Keyword(s):

Economic Growth ◽

Quantitative Research ◽

Small And Medium Enterprises ◽

Secondary Data ◽

Sampling Technique ◽

Test Results ◽

Quantitative Research Methods ◽

Analysis Techniques ◽

Medium Enterprises ◽

Positive Effect

This study aims to determine the effect of MSMEs (Micro, Small and Medium Enterprises), inflation, and unemployment on economic growth in Indonesia. In this study only 14 years were taken. This research uses quantitative research methods. The technique used in this study is Purposive Sampling, which is a deliberate sampling technique. The type of data used in this study is secondary. Data analysis techniques used in this study are the analysis of classic assumptions, multiple linear regression, and hypotheses. The formulation if the problem of the influence of MSME growth on economic growth in Indonesia, the effect of inflation on economic growth in Indonesia, the effect of unemployment on economic growth in Indonesia, the influence of MSME, inflation and, unemployment rates on economic growth in Indonesia. Partial results (T test) the influence of MSME (X1) of 0.010 <0.05, inflation (X2) of 0.029 <0.05, unemployment (X3) of 0.013 <0.05 and a significant positive effect on economic growth in Indonesia. F test results (Simultaneous) showed a significant value of 0.007 <0.05 meaning that MSME, inflation, and unemployment simultaneously had a significant effect on economic growth in Indonesia. Then from the R-square test results of 0.656 or 65.6%. The magnitude of these results can be explained by the MSME variables,

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PENGARUH PERSEPSI KUALITAS DAN PROMOSI TERHADAP KEPUASAN PELANGGAN SERTA DAMPAKNYA PADA LOYALITAS PELANGGAN

Jurnal Riset Manajemen dan Bisnis (JRMB) Fakultas Ekonomi UNIAT ◽

10.36226/jrmb.v4i3.286 ◽

2019 ◽

Vol 4 (3) ◽

pp. 371-380

Author(s):

Riza Meilani ◽

Triyono Arief Wahyudi

Keyword(s):

Customer Satisfaction ◽

Customer Loyalty ◽

Research Methodology ◽

Quantitative Research ◽

Hypothesis Test ◽

Secondary Data ◽

Perceived Quality ◽

Primary Data ◽

Positive Effect ◽

Quality Promotion

This research aims to know the influence of perceived quality and promotion on customer satisfaction and its impact on customer loyalty. This research used secondary data and primary data. The researcher employed the quantitative research methodology. The data was analyzed by using SPSS 21 for 250 respondents who had purchased and had consumed products doughnut xyz. The result of hypothesis test show, there were a significant and positive effect of perceived quality and promotion on customer satisfaction and also there were a significant and positive effect of customer satisfaction on customer loyalty. Keywords: perceived quality, promotion, customer satisfaction, customer loyalty

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ANALISIS PENGARUH FINANCIAL DISTRESS, UKURAN PERUSAHAAN, SOLVABILITAS, DAN PROFITABILITAS TERHADAP PENERIMAAN OPINI AUDIT GOING CONCERN

Media Ekonomi ◽

10.30595/medek.v16i1.1281 ◽

2016 ◽

Vol 16 (1) ◽

pp. 163

Author(s):

Ferni Listantri ◽

Rina Mudjiyanti

Keyword(s):

Logistic Regression ◽

Empirical Evidence ◽

Financial Distress ◽

Quantitative Research ◽

Secondary Data ◽

Going Concern ◽

Going Concern Opinion ◽

Negative Effect ◽

Positive Effect

The purpose of the research was to find the empirical evidence of the financial distress positive effect to the going concern opinion audit, to find the empirical evidence of the negative effect of company to the going concern opinion audit, to find empirical evidence of solvability’s positive effect to the going concern opinion audit, to find empirical evidence of profitability’s negative effect to the going concern opinion audit.This research is descriptive quantitative research where the analysis was conducted using logistic regression. Then type of data used in the research was secondary data, the population and sample which used in this research was 100 of companies. Result of the research shows that financial distress partially does not positively affect to the going concern opinion audit, size of the company does not affect negatively to going concern opinion audit, the solvability positively affect to the going concern opinion audit, and profitability negatively affects to the going concern opinion audit. Keywords : going concern opinion audit, financial distress, size of company, solvability, and profitability.

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Pengaruh Struktur Kepemilikan dan Dewan Komisaris Terhadap Kinerja Bank Umum Konvensional Yang Menyalurkan Kredit Pada UMKM: Dengan Pengungkapan Corporate Social Responsibility Sebagai Mediasi

Jurnal Akuntansi Terapan dan Bisnis ◽

10.25047/asersi.v1i1.2713 ◽

2021 ◽

Vol 1 (1) ◽

pp. 64-75

Author(s):

Ribka Gwijangge ◽

Sri Ayem ◽

Anita Prismatiwi

Keyword(s):

Commercial Banks ◽

Quantitative Research ◽

Stock Exchange ◽

Secondary Data ◽

Sampling Technique ◽

Institutional Ownership ◽

Linear Regression Method ◽

Public Ownership ◽

Conventional Banks ◽

Positive Effect

This research aims to examine the effect of institutional ownership, public ownership, board of commissioners, CSR on the performance of Conventional Commercial Banks that disburse loans to MSMEs and examine the effect of institutional ownership, public ownership, board of commissioners on CSR disclosure of Conventional Commercial Banks that disburse loans to MSMEs. This research used is associative quantitative research, the sample used is conventional banks that distribute MSME loans listed on the Indonesia Stock Exchange (IDX), using purposive sampling technique. The data used is secondary data, the data source comes from the documentation of the financial statements of conventional banks that channel MSME loans and are listed on the Indonesia Stock Exchange in 2017-2019. The data analysis technique used multiple linear regression method. The results of this research indicate that institutional ownership has no effect on bank performance. Public ownership, board of commissioners, CSR, have a positive effect on the performance of the Bank. Institutional ownership, public ownership, the board of commissioners have a positive effect on the Bank's CSR. Keywords: Institutional And Public Ownership, Board Of Commissioners, CSR, Performance Of Conventional Commercial Banks

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MOTIVASI KELUARGA DALAM PEMANFAATAN PUSKESMAS BAGI ANGGOTA KELUARGA YANG SAKIT DI DESA BAKARAN BATU DUSUN V LUBUK PAKAM

Indonesian Trust Health Journal ◽

10.37104/ithj.v4i1.76 ◽

2021 ◽

Vol 4 (1) ◽

pp. 456-462

Author(s):

Lenny Lusia Simatupang

Keyword(s):

Quantitative Research ◽

Health Workers ◽

Univariate Analysis ◽

Family Members ◽

Secondary Data ◽

Sampling Technique ◽

Primary Data ◽

To Come ◽

Level Of Motivation ◽

The Village

Health centers have a role in improving the quality of health services to the community. The distance between the puskesmas and the residents' residences as well as inadequate medical equipment affects people's motivation to come for treatment. The purpose of this study was to determine the motivation of families in the use of the Puskesmas for sick family members. This research is a quantitative research using a descriptive approach. The types of data used in this study are primary data and secondary data. The sample in this study amounted to 48 people who were selected by purposive sampling technique and the respondents were the heads of families residing in the village of Bakaran Batu Dusun V Lubuk Pakam. The results of the study were analyzed by univariate analysis by describing descriptively the frequency distribution and proportion of each variable. Family motivation in using the puskesmas for sick family members showed that the majority of respondents had a low level of motivation. Low family motivation is influenced by several factors, namely based on trust, facilities, distance and availability of health workers Abstrak Puskesmas mempunyai peran dalam hal peningkatan mutu pelayanan kesehatan kepada masyarakat. Jarak puskesmas dengan tempat tinggal penduduk serta peralatan kesehatan yang tersedia tidak memadai mempengaruhi motivasi masyarakat untuk datang berobat. Tujuan dari penelitian ini untuk mengetahui motivasi keluarga dalam pemanfaatan Puskesmas bagi anggota keluarga yang sakit. Penelitian ini adalah penelitian kuantitatif dengan menggunakan pendekatan deskripstif. Jenis data yang digunakan dalam penelitian ini adalah data primer dan data sekunder. Sampel dalam penelitian ini berjumlah 48 orang yang dipilih dengan teknik purpossive sampling dan responden merupakan kepala keluarga yang berada di desa Bakaran Batu Dusun V Lubuk Pakam. Hasil penelitian dianalisis dengan analisa univariat dengan menjabarkan secara deskriptif distribusi frekuensi dan proporsi masing-masing variabel. Motivasi keluarga dalam pemanfaatan puskesmas bagi anggota keluarga yang sakit didapatkan hasil bahwa mayoritas responden memiliki tingkat motivasi yang rendah. Motivasi keluarga yang rendah dipengaruhi oleh beberapa faktor yaitu berdasarkan kepercayaan, fasilitas, jarak dan ketersediaan tenaga kesehatan

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KONEKSI POLITIK DAN AGRESIVITAS PAJAK: PERAN DIVERSITAS GENDER SEBAGAI VARIABEL MODERASI

Media Riset Akuntansi Auditing & Informasi ◽

10.25105/mraai.v21i2.9794 ◽

2021 ◽

Vol 21 (2) ◽

pp. 273

Author(s):

Abidah Dwi Rahmi Satiti ◽

Mohammad Syafik ◽

Wahyu Widarjo

Keyword(s):

Quantitative Research ◽

Gender Diversity ◽

Secondary Data ◽

Political Connections ◽

Tax Aggressiveness ◽

Management Actions ◽

Tax Management ◽

The Government ◽

And Gender ◽

Positive Effect

Aggressive tax management actions lead to a low tax ratio in Indonesia. The purpose of this study was to determine the effect of political connections on tax aggressiveness and to determine the moderation of gender diversity on the effect of political connections on tax aggressiveness. This research is a type of quantitative research using moderated regression analysis using STATA software. The dependent variable of this study is tax aggressiveness, the independent variable is political connections and the moderating variable is gender diversity. The sample of this research is the mining sector companies listed on the IDX during the 2015-2019 period. Secondary data is obtained based on the annual financial statements that are on the IDX. The findings show that political connections have a positive effect on tax aggressiveness and gender diversity cannot moderate the positive effect of political connections on tax aggressiveness. This research has implications for the government in making regulations related to taxation and input to the government to pay attention to political connections as a gap in aggressive tax management. This research also contributes to companies in giving consideration to avoiding tax aggressiveness because it can damage the company's reputation, as well as providing input to companies to pay attention to the existence of political connections and gender diversity.

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