Manajemen Rantai Pasok Produksi Rak Piring Aluminium di Depok (Studi Kasus pada PD. Sumber Jaya Aluminium)

The purpose of this research is to find out the product flow, financial flow and information flow in the management of the supply chain plate rack based on the existing supply chain so that the company can produce effectively and efficiently. The research method used is a qualitative method using a survey method that is to explain, describe and interpret a phenomenon that occurs in an object and qualitative data with the support of quantitative data. The results showed the company combining assembly material team, glass assembly team and final completion teams could accelerate production and limit cooperation with independent marketing to summarize the supply chain and prevent company losses.

Analisis Faktor–Faktor yang Mempengaruhi Pemilihan Karir Mahasiswa Akuntansi Sebagai Akuntan Publik (Studi Empiris pada Mahasiswa S1 Program Studi Akuntansi Fakultas Ekonomi dan Bisnis Universitas Pancasila)

The purpose of this study is to determine whether the factors of financial reward, work environment, social values and academic achievement affect the career choice of student majoring in accounting as public accountant. This research was conducted based on the inconsistent result of the previous research. The sample used in this study were students majoring in business accounting at the faculty economic and business of pancasila university. The the object of the study was 57 respondents.The analytical method used in this study is a multiple linear regression statistical analysis using SPSS version 25. The conclusion that can be obtained from this study is that social values and academic achievement have a significant effect on career choice as a public accountant while Financial awards and work environment do not affect the choice of career as a public accountant.

Determinan Nilai Perusahaan Manufaktur di Bursa Efek Indonesia

The purpose of this study is to analyze the company’s micro factors such as liquidity (CR), solvency (DER) as well as macro factors, namely interest rates to firm value (Tobin’Q) so that they can assess the development of good company conditions. The companies studied were manufacturing companies listed on the Indonesia Stock Exchange in period of 2014 – 2018. The method of this research was explanatory research. Samples were taken by purposive sampling from a population of manufacturing companies that met the sample criteria. The analysis used is multiple linear regression analysis. The results showed that liquidity and dividends had a significant positive effect on firm value, while solvency did not support the hypothesis. Implications and suggestions are discussed in the article.

Faktor-Faktor yang Mempengaruhi Return On Assets

The main purpose of the establishment of a company is to obtain profit. In an effort to achieve these objectives, it is necessary to have a good management of financial performance so that it can achieve optimal profits. A company can be said to be able to manage financial performance well if the company is able to maintain economic conditions in any situation from its ability to meet financial obligations, is able to use its assets to make a profit, and can develop its business. In this study to measure the level of development of companies in the consumer goods industry sector using profitability ratios. One measure of profitability ratios is ROA (Return on Assets) in a company. This study aims to examine the Current Ratio, Total Asset Turn Over, Company Size and Sales Growth on Return on Assets in the consumer goods industry sector in the period 2013-2018. Sampling using purposive sampling and obtained 144 observation samples from 24 companies. Hypothesis testing is done using multiple linear regression. The results of hypothesis testing show that the Current Ratio and Firm Size variables have a significant effect on Return On Assets, while the Total Asset Turn Over and Sales Growth variables have no effect on Return On Assets.

Dampak Perbedaan Antara Laba Akuntansi dan Laba Fiskal (Boot Tax Differences) serta Faktor yang Mempengaruhi Perilaku Persisntensi Laba Perusahaan Manufaktur di Indonesia

The purpose of this study is to analyse empirical evidence of the effect of differences between accounting earnings and fiscal profits (book tax differences), operating cash flows and accrual amounts on the persistence behavior of corporate earnings. This study uses data from manufacturing companies in the Indonesian stock exchange during the period 2015 to 2017. The sample selection is have purposive sampling method and obtained a sample of 71 manufacturing companies in Indonesia that have met the research criteria. Data is analyzed with multiple regression to have the effect of independent variables on earnings persistence. The results showed that differences in accounting profit and taxable income and the magnitude of accrual did not affect earnings persistence while operating cash flow had an effect on earnings persistence.

Analisa Penerimaan dan Strategi Pemasaran Apotek Herbal di Kota Bekasi

Most pharmacies sold only large segments of herbal needs, there were not pharmacy that serves special herbal needs. This study aims to find out the possibility of special needs of herbal products can develop or not at Bekasi. The research was a descriptive explorative research by distributing questionnaires to 100 respondents in December 2017 to March 2018 then the result was processed by using SPSS software version 24 and basic statistic. The results of data processing were analyzed from aspects of the marketing mix. The results showed that nature’s pharmacy had not been accepted by the people at around of Bekasi but there was a business opportunity of new concept of nature’s pharmacy. Marketing strategy of nature pharmacies at around of Bekasi by applying nature’s pharmacy promotion system through counseling and promotion vigorously through advertisement in online media and providing vitamin products and herbal medicines completed with the right dosage form and the right type of herbal medicines.

Pengaruh E-Logistics terhadap Kepuasan Pelanggan Marketplace Lazada

This research aimed to obtain (1) an overview of e-logistics on Marketplace Lazada, (2) an overview of customer satisfaction on Marketplace Lazada, (3) the amount of influence of e-logistics towards customer satisfaction on Marketplace Lazada. Research method used is explanatory survey The sample used in this research are 70 respondents. Data analysis technique used is simple linear regression by using computer software which is SPSS 24.0 for Windows. The result of this research shows that eulogistic is in a high category, also customer satisfaction in a high category. E-logistics has a positive influence and significant towards customer satisfaction.

Determinan Nilai Perusahaan Dengan Struktur Modal Sebagai Variabel Intervening pada Perusahaan LQ 45 Di Indonesia

This study aims to examine determinants (factors that affect) the value of the company that is profitability, liquidity and size of companies using capital structure as an intervening variable. The population in this study is a company that was selected in LQ 45 listed in the Indonesia Stock Exchange from august to january 2012- 2016 with 85 samples selected using purposive sampling. Research hypothesis testing using the Simultaneous Equation Modelling with Warpl PLS 6.0. Results of the analysis showed that profitability, liquidity and size significantly influence the firm value and capital structure. Capital structure is also able to mediate the effect of profitability, liquidity and size to the firm value.

Pengaruh Penerapan Sistem E-Filling, Pengetahuan Perpajakan dan Kesadaran Wajib Pajak Terhadap Kepatuhan Wajib Pajak (Studi pada Wajib Pajak Orang Pribadi yang Melakukan Kegiatan Usaha Bebas Di Bintaro Trade Center)

This study aims to determine and analyze the influence of the application of e-filing systems, tax knowledge, and tax awareness to tax compliance. This study uses primary data obtained from questionnaire data distributed to respondents who are required to tax individuals who carry out free business activities at the Bintaro Trade Center (BTC). The sampling technique uses purposive sampling. The analysis technique uses multiple linear regression analysis. The results of this study indicate that simultaneously, the variable implementation of e-filing systems, knowledge of taxation and awareness of taxpayers on tax rates. Application of e-filing system and awareness of taxpayers to mandatory obligations, while knowledge of taxation does not involve taxpayer obligations.

Makna yang Timbul dari Kesadaran Membayar Pajak Restoran

This research aims to gain an understanding of the meaning of restaurant tax on restaurant taxpayers in South Tangerang City. The method used in this research is a qualitative method with intepretive paradigm and phenomenology approach. The results of the research revealed that the informant had understood about their obligation to pay restaurant taxes to the local government. They understand that restaurant taxation is an obligation as citizens who set up a restaurant business in an area against the regional government which can be used as a source of regional revenue to finance the needs of local governments. The meaning of restaurant tax cannot be separated from their life background, character, culture and philosophy. Informants interpret restaurant taxes as a form of reciprocity to local governments, peace of business, contribute to the region and forming a sense of social responsibility.