scholarly journals Persepsi dan Pemahaman Pelaku Usaha Terhadap Berlakunya Standar Akuntansi Keuangan Entitas Mikro Kecil Menengah di Kota Bandung

2021 ◽  
Vol 6 (2) ◽  
pp. 72-85
Author(s):  
Kasir

The purpose of this study was to determine the perception and understanding of MSME centers business on the application of SAK EMKM starting Januari 1, 2018 at the MSME Business Center in Bandung. In this study the data used are primary data, that is data obtained directly from the object under study. Data obtained through questionnaires to several MSME business center operastors int the city of Bandung. Sampling was carried out using the Sloving formula, resulting in 336 MSME respondents. The regression model used in this study to use Multiple Regression Analysis. The results of this study by t test (partial) showed that the perception of MSME actors did not effect the implementation of SAK EMKM and the understanding of MSME actors influenced the implementation of SAK EMKM. While the F test (simultaneous) showed that the perception and understanding of MSME actors influence the implementation of SAK EMKM.

2014 ◽  
Vol 8 (3) ◽  
Author(s):  
Arian Sumando Butarbutar ◽  
Harijanto Sabijono ◽  
Heince R.N Wokas

This study aims to determine the effect of taxpayer understanding and awareness of tax benefits to the restaurants taxpayer pays taxes . Sources of data used in this study is primary data derived from taxpayer restaurant in Tomohon. The analytical method used is multiple regression analysis. The results of the regression analysis resulted in the equation r Y = 8.000 + 0.136 X1 + 0.440 X2 . R2 value of 0.303 indicates the proportion of the taxpayer contributes understanding and awareness of tax benefits to the restaurants taxpayer pays tax at a restaurant in Tomohon 30.3 %. And korelsi coefficient ( r) of 0.550 . Hypothesis testing using t-test showed that no taxpayer understanding partial effect on consciousness taxpayer pays tax while the restaurant in Tomohon city restaurant tax benefits significantly influence the consciousness of the top tax payers in the city of Tomohon.


2018 ◽  
Vol 9 (2) ◽  
Author(s):  
Debbianita ◽  
Vinny Stephanie Hidayat ◽  
Ivana

AbstractThe aim of this research is to determine the effect of profitability, solvability, and inventory activity toward the Audit Delay on retail companies that are listed in Indonesia Stock Exchange. The population of this research is whole of the retail companies that are listed in the Indonesia Stock Exchange in 2014-2015. The method used in this research is explanatory research, and the sampling method used was judgement sampling method. Research hypothesis testing using T test, F test, and multiple regression analysis using SPSS version 20.0. The results show that profitability, solvability, and inventory activity have no effect on audit delay on retail companies that are listed in Indonesia Stock Exchange.Keywords: Audit Delay,  Inventory Activity, Profitability, and Solvability 


2021 ◽  
Vol 16 (2) ◽  
pp. 227-248
Author(s):  
Refli Renaldi ◽  
Imamul Khaira

This study is to examine the influence: between atmosphere of the organization and employees’ satisfaction against the employees’ performance partially or simultaneously. The good atmosphere of the organization became more effective in increasing employees’ work satisfaction; and finally obtain good employees’ performance. This situation cannot be found in this company. This study used descriptive methode.  All of employees became sample (36 people). The data was collected by observation, interview and questioner.  The data were analyzed by using multiple regression analysis with F-test (simultaneous) and T-test (partial) at the significance level of 95%. The result of the study provides a conclusion as follow:  1. There is  a significant influence between organization atmosphere against the employees’ performance in PT. Yuri Cakra Brothers.  (2) There is  a significant influence between employees’ satisfaction against the employees’ performance in PT. Yuri Cakra Brothers, (3) There is a significant influence between organization atmosphere and employees’ satisfaction altogether against employees’ performance in PT. Yuri Cakra Brothers.


2017 ◽  
Vol 6 (1) ◽  
Author(s):  
Yunia Wardi ◽  
Hendri Andi Mesta ◽  
Ilda Rahmayeni

This research is aimto analyze the influence of trust and satisfaction on customer loyalty of Mitra Beasiswa AJB Bumiputera 1912 of Pariaman. The population in this research is the Mitra Beasiswa AJB Bumiputera 1912 of Pariaman in 2015. The sample was taken by purposive sampling using the formula of Slovin, with sample size as much as 90 respondents. Data analysis is performed multiple regression analysis and hypothesis testing using F test and t-test. The results of this study show that trust and satisfaction have a significant effect on customer loyalty of Mitra Beasiswa AJB Bumiputera 1912 of Pariaman.


2020 ◽  
Vol 4 (1) ◽  
pp. 106
Author(s):  
Vinny Stephanie Hidayat ◽  
Debbianita Debbianita

The aim of this research is to determine the effect of profitability and liquidity towards the capital structure on retail companies that are listed in Indonesia Stock Exchange. The population of this research is whole of the retail companies that are listed in the Indonesia Stock Exchange in 2014-2015. The method used in this research is explanatory research, and the sampling method used was judgement sampling method. Research hypothesis testing using T test, F test, and multiple regression analysis using SPSS version 20.0. The partially effect is shown by T test, except for profitability variable and the simultaneous effect is shown by F Test. The result of this research shows that the profitability and liquidity affect the capital structure simultaneously. Thus, the hypothesis of the research is empirically supported.Keywords: Capital Structure, Profitability, Liquidity, and Retail Companies


2021 ◽  
Vol 8 (7) ◽  
pp. 251-257
Author(s):  
Tohap Parulian ◽  
A. Mahendra

This research is intended to know the influence of The Fed Rate, Exchange Rate, and Economic Growth on the IHSG, with Inflation as a moderating variable in Indonesia. The population in this research is from Indonesia. The multiple regression analysis conducted estimates. The data used in this study were secondary, consisting of the fed rate, exchange rate, and economic growth on the IHSG for the year 2000-2019. This research shows that the Fed Rate variable has no significant effect based on the partial test (t-test). In contrast, the Exchange Rate and Economic Growth variables have a significant effect on the variables of the IHSG in Indonesia, the simultaneous test (F test), the fed rate, exchange rate, and economic growth have a significant effect on the variables of the IHSG. Inflation can moderate the relationship between the fed rate, exchange rate, and economic growth on the IHSG. Keywords: The Fed Rate, Exchange Rate, Economic Growth, Inflation, IHSG.


2020 ◽  
Vol 3 (1) ◽  
pp. 41-53
Author(s):  
Marsianus Raga

Meeting, Incentive, Conference and Exhibition/MICE business) continues to grow over time. Every country continues to strive to develop the MICE destination attributes such as affordability in terms of price/cost, tourist attractions, accessibility, amenity, activity and accountability possessed by the city. The purpose of this study was to research the response of the respondents (members of Asosiasi Perusahaan Pameran Indonesia/ASPERAPI) regarding Bandung destination attributes and image as MICE destinations and to examine the role or influence of destination attributes on forming Bandung city image as a MICE destination in Indonesia. This study uses multiple regression analysis to test the first classical assumption, the next multiple regression analysis which includes T test and F test analysis to examine the spatial relationship each variables of attributes destination to image variable and simultaneous relationship between destination attributes variable with image variable. The results of descriptive data processing, the destination attributes and the image ofthe city of Bandung in good category. The results ofT test and F test showed that the affordability and activity have no significant effect on forming the image Bandung city as MICE destination. All attributes simultaneously effect on forming image of Bandung city as a MICE destination. The influence of destination attributes variable on forming image ofthe city of Bandung was 88.4%, while the remaining11.6% is influenced by other factors not observed. The availability of destination attributes with the best quality and quantity in Bandung will enhance the image of Bandung city as a MICE destination.


2016 ◽  
Vol 1 (2) ◽  
pp. 44-51
Author(s):  
Oyong Lisa

Financing is one of the main activities and a major source of revenue for Islamic Cooperatives. This study aimed to analyze the effect of capital structure, third party funds and non-performing financing to the finance portfolio as well as to analyze the effect of capital structure, deposits, non-performing financing and the distribution of funding to profitability. The analysis technique used is multiple regression analysis, using F test and t test. The results of the analysis showed that the capital structure, third party funds and non-performing financing significantly effect on the distribution of funding. Capital structure, third party funds, and the distribution of funding has a significant effect on profitability, Sharia Cooperative BMT in Indonesia. While non-performing financing does not affect the profitability of Islamic Cooperative Baitul Maal Tamwil in Indonesia.


2021 ◽  
Vol 4 (1) ◽  
Author(s):  
Sudarwati Sudarwati ◽  
Burhanuddin Ahmad Yani

This study aims at determining the influence of the profit-sharing system, security of funds, facilities and services toward Customer's decision to choose sharia banking in Surakarta. The research employs a method survey; it analyzes the Customer's decision to choose sharia banking. The researcher collects the data from the respondents through a questionnaire. The sample is taken by purposive random sampling. 100 customers come from 10 sharia banking in Surakarta. To test the hypothesis, the researcher uses multiple regression analysis, t-test, F test, and determinant coefficient by using SPSS. The finding of the research is that there is significant influence among variable profit-sharing system (X1), the security of funds (X2), facilities (X3), and service (X4) toward Customer's decision to choose sharia banking (Y). However, there is one significant influence. It is a profit-sharing system toward Customer's decision to choose sharia banking. The four variables; profit-sharing system, the security of funds, facilities, and services toward Customer's decision to choose sharia banking is 46.50%. At the same time, the rest is about 53.50 %, derived from another variable which is out of research.


2020 ◽  
Vol 17 (2) ◽  
Author(s):  
Septiana Nurlaili

The Objective of the study is to determine the motive factors, they are personality, skills and intentions of the interest in trading in Pedan traditional market of Klaten regency. Ther data were taken in the form of primary data obtained through questionnaires and respondents are traders of the Pedan Klaten Market. The Analytical method used consist of validity, reliability, multiple regression analysis, classic assumptions, t test and coeddicient of determination tests. From the results of the study it can be concluded that the results of the regression analysis obtained the following equation: Y= 6,508 + -0,042X1 + 0,356X2 + 0,507X3 +e. Based on the results of the t test personality does not have an influence on trading interest and then skills have a positive and significant effect on trading interest and intention has a positive and significant effect on trading interest. The most dominant variable in this study is skills.


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