Keterbacaan Catatan Atas Laporan Keuangan dan Dampak Audit (Readability over Financial Reporting Footnotes and Audit Outcomes)

This study aims to find out the relationship of readability over financial reporting footnotes and audit outcomes. Audit outcomes are projected by audit fees and audit report lag. Researchers used data from the company's financial statements listed on IDX in 2015-2018. Researchers used purposive sampling. From the copying, researchers processed 184 company data. This study used the panel's data regression analysis method. Data processing uses Generalized - least - squares. This research proves that the worse the readability, the lower the audit fee. Meanwhile, the worse the readability, the more time it takes the auditor to carry out an examination of the financial statements. This phenomenon occurs because the condition of the readability of notes to financial statements in Indonesia is still at a low level.

Faktor-Faktor Yang Mempengaruhi Profitabilitas Perbankan Indonesia (Factors Affecting the Profitability of Indonesian Banking)

This study aims to analize the factors that affect the profitability of banks at state-owned banks and private foreign exchange banks listed on the IDX in 2015-2019. The factors used are liquidity, capital, credit risk, and operational efficiency. The analysis technique used is panel data regression with the Fixed Effect Model approach. The results showed that simultaneously liquidity, capital, credit risk and operational efficiency had a significant effect on profitability. then partially liquidity and capital do not have a significant effect on profitability, while credit risk and operational efficiency have a significant effect on profitability.

Implementasi Surat Keterangan Tidak Dipungut Atas Impor Kapal (Implementation of Certificate Not Collected on Ship Import)

This study aims to analize the factors that affect the profitability of banks at state-owned banks and private foreign exchange banks listed on the IDX in 2015-2019. The factors used are liquidity, capital, credit risk, and operational efficiency. The analysis technique used is panel data regression with the Fixed Effect Model approach. The results showed that simultaneously liquidity, capital, credit risk and operational efficiency had a significant effect on profitability. then partially liquidity and capital do not have a significant effect on profitability, while credit risk and operational efficiency have a significant effect on profitability.

Pengaruh Kualitas Layanan dan Pengalaman Konsumen Terhadap Loyalitas Destinasi Jamaah Umroh

the purpose of this study is to determine the effect of destination loyalty modeling that embody of service quality on destination image, destination image on destination loyalty, destination image on destination satisfaction, consumer experience on destination satisfaction, consumer experience on destination loyalty, destination satisfaction on destination loyalty. In this study, the type of research that will be used in this thesis is a type of quantitative research, where this research will collect data from questionnaires targeting Indonesian pilgrims in Medina and Mecca. The methodology of this research study will be processed with SEM AMOS. The research results that service quality influences destination loyalty, destination image influences destination loyalty, destination image influences destination satisfaction, consumer experience influences destination satisfaction, consumer experience influences destination loyalty, destination satisfaction influences destination loyalty.

Determinan Kepuasan Pengguna Sistem Informasi Akademik (Determinants of User Satisfaction with Academic Information Systems)

This study aims to analyze the factors that affect the satisfaction of users of academic information systems. The factors tested in this study were: system quality, information quality, and perceived usefulness. The research population is STIE Malangkuçeçwara students batch 2014, with a sample of 193 respondents as users of academic information systems. Data was collected using a questionnaire distributed through mass media (WhatsApp and Line). Data were analyzed using partial least squares. The results showed that the quality of information, system quality and perceived usefulness affect user satisfaction.

Koperasi Digital: Seberapa Penting dan Kesiapannya?

The purpose of this study was to examine how urgent and ready to digitize cooperatives during and through the covid-19 pandemic. Data was collected through literature study, interviews, focus group discussions, and observations. The object of the research is social capital in cooperatives in a number of districts/cities in NTT Province. The research method uses a qualitative approach through a case study. The result of this study is that the social capital of commitment as a healthy, independent, and contemporary cooperative is a stimulant towards the cooperatives digitization. Cooperative social capital from the cultural dimension of adaptation to digitalization still needs to be strengthened by literacy, preparation of resources supported by security of funds and data, and commitment.

PENGARUH PEMAKNAAN KERJA, INSENTIF DAN SISTEM PEMBAYARAN TERHADAP KINERJA MELALUI KEPUASAN KERJA

Penelitian ini bertujuan untuk mengetahui pengaruh pemaknaan kerja, insentif dan sistem pembayaran terhadap kinerja melalui kepuasan kerja. Sampel penelitian sebanyak 85 perangkat desa di Kabupaten Pasuruan Jawa Timur. Data dikumpulkan melalui kuesioner dan dianalisis dengan menggunakan analisis jalur. Penelitian ini menemukan bahwa pemaknaan kerja dan sistem pembayaran memengaruhi kepuasan kerja perangkat desa sedangkan insentif tidak terbukti berpengaruh. Selanjutnya kepuasan kerja tidak terbukti memengaruhi kinerja.

PENGHINDARAN PAJAK: EFEK STRUKTUR KEPEMILIKAN ASING DAN PREFERENSI RISIKO CEO & CFO

Realisasi penerimaan pajak tahun 2010-2018 belum bisa memenuhi target yang ditetapkan karena adanya indikasi wajib pajak melakukan tindakan meminimalkan beban pajak dengan memanfaatkan celah dan ambiguitas peraturan perpajakan. Berbagai faktor dapat mempengaruhi tindakan ini. Penelitian ini dilakukan untuk melihat pengaruh struktur kepemilikan asing dan preferensi risiko CEO&CFO terhadap tindakan penghindaran pajak pada perusahaan sektor manufaktur yang terdaftar di BEI periode tahun 2010-2018. Sampel didapatkan dengan menggunakan teknik purposive sampling dan diperoleh sebanyak 13 perusahaan yang menjadi sampel penelitian. Teknik analisis menggunakan analisis regresi data panel dengan bantuan program eviews. Hasil penelitian menemukan bahwa struktur kepemilikan asing dan preferensi risiko CEO&CFO berpengaruh negatif terhadap tindakan penghindaran pajak.

PENGARUH PENDAPATAN PEMBIAYAAN MURABAHAH DAN FDR TERHADAP PROFITABILITAS BANK BNI SYARI’AH

Penelitian ini bertujuan untuk menguji serta menganalisis pengaruh antara Pendapatan Murabahah dan Financing to Deposit Ratio terhadap Return on Assets pada Bank BNI Syariah. Sumber data pada penelitian ini merupakan data sekunder berupa laporan keuangan yang diambil dari laman BNI Syariah secara triwulan pada tahun 2012-2019. Data tersebut diterbitkan pada laman www.bnisyariah.co.id. Data yang diperoleh sebanyak 32 pengamatan. Analisis akan dilakukan dengan menggunakan Analisis Regresi Linear Berganda dengan program SPSS. Hasil dari riset ini menunjukkan bahwa Pendapatan Murabahah memiliki pengaruh positif terhadap Return on Assets, sedangkan Financing to Deposit Ratio tidak berpengaruh terhadap Return on Assets.

MEMAKNAI KINERJA PENYULUH KELUARGA BERENCANA DI KABUPATEN PASURUAN

sesuai dengan tujuan penelitian yaitu Memaknai Kinerja Penyuluh Keluarga Berencana (KB) di Kabupaten Pasuruan. Data dikumpulkan melalui wawancara mendalam, observasi, dan dokumentasi. Tahapan analisis yang dilakukan dalam penelitian ini adalah membuat transkrip wawancara ; menginventarisasi pernyataan-pernyataan yang unik ; mengelompokkan berdasarkan tema-tema tertentu, serta mereduksi data yang tidak relevan. Hasil penelitian menunjukkan bahwa Kinerja Penyuluh KB tampak dari adanya Kerja keras dan Kerja Pintar, komunikasi dan kordinasi yang baik, dan Kepuasan kerja yang dirasakan.