JAKUMA : JURNAL AKUNTANSI DAN MANAJEMEN KEUANGAN最新文献_第2页

Pengaruh Sistem Pengendalian Internal, Karakteristik Personal, Kondisi Ekonomi, Besar Pinjaman, dan Nilai Jaminan terhadap Pengembalian Kredit pada PT. BPR Nusamba Rambipuji 内部控制系统的影响、个人特征、经济状况、巨额贷款和信用额度对PT. BPR Nusamba Rambipuji的影响

JAKUMA : JURNAL AKUNTANSI DAN MANAJEMEN KEUANGAN Pub Date : 2022-11-15 DOI: 10.31967/jakuma.v3i1.611

Regina Tetisa Nur Amaniah, Dedy Wijaya Kusuma, Nurshadrina Kartika Sari

{"title":"Pengaruh Sistem Pengendalian Internal, Karakteristik Personal, Kondisi Ekonomi, Besar Pinjaman, dan Nilai Jaminan terhadap Pengembalian Kredit pada PT. BPR Nusamba Rambipuji","authors":"Regina Tetisa Nur Amaniah, Dedy Wijaya Kusuma, Nurshadrina Kartika Sari","doi":"10.31967/jakuma.v3i1.611","DOIUrl":"https://doi.org/10.31967/jakuma.v3i1.611","url":null,"abstract":"Repayment of credit is the ability of prospective debtors to repay credit in accordance with the amount, schedule, and time period that has been determined. Not all debtors are able to return credit in accordance with the agreed agreement. At PT. BPR Nusamba Rambi Puji the rate of return on current loans fluctuated from year to year. The purpose of this study was to examine the effect of the internal control system, personal characteristics, economic conditions, loan size, and collateral value on loan repayment (PT. BPR Nusamba Rambi Puji). The independent variables used include: Internal Control System (X1) Personal Characteristics (X2) Economic Conditions (X3) Loan Size (X4) and Collateral Value (X5). The dependent variable is Credit Return (Y). The sample in this study were the credit employees of Pt. Bpr Nusamba Rambipuji selected through purposive sampling method. The analysis used is multiple linear regression analysis, F test, t test, and data quality test through validity and reliability tests. Simultaneously the results of the analysis show that all independent variables have an influence on credit repayments. Meanwhile, it is partially known that the internal control system and the size of the loan are variables that have an influence on credit repayment.","PeriodicalId":147049,"journal":{"name":"JAKUMA : JURNAL AKUNTANSI DAN MANAJEMEN KEUANGAN","volume":"36 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-11-15","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"125594299","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}

引用次数: 0

Determinan Kepatuhan Membayar Pajak Bumi Dan Bangunan Di Kecamatan Cluring, Kabupaten Banyuwangi

JAKUMA : JURNAL AKUNTANSI DAN MANAJEMEN KEUANGAN Pub Date : 2022-11-15 DOI: 10.31967/jakuma.v3i1.608

D. Permatasari, Muhaimin Dimyati, Nanda Widaninggar

引用次数: 0

ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI TAX AVOIDANCE DENGAN LEVERAGE SEBAGAI VARIABEL INTERVENING (Studi Empiris pada Perusahaan Food and Beverage Stock Exchange of Thailand Periode Tahun 2015-2019 )

JAKUMA : JURNAL AKUNTANSI DAN MANAJEMEN KEUANGAN Pub Date : 2022-01-14 DOI: 10.31967/jakuma.v2i2.533

Arofatul Jannah, Muhaimin Dimyati

{"title":"ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI TAX AVOIDANCE DENGAN LEVERAGE SEBAGAI VARIABEL INTERVENING (Studi Empiris pada Perusahaan Food and Beverage Stock Exchange of Thailand Periode Tahun 2015-2019 )","authors":"Arofatul Jannah, Muhaimin Dimyati","doi":"10.31967/jakuma.v2i2.533","DOIUrl":"https://doi.org/10.31967/jakuma.v2i2.533","url":null,"abstract":"This study aims to analyze Company Size, Institutional Ownership, Executive Character, Sales Growth, and Profitability against Tax Avoidance with leverage as an intervening variable. The data used are financial reports (annual reports) during 2015 - 2019. The sample method used in this study is purposive sampling. The entire sample consists of 10 food and beverage companies listed on the Thailand Stock Exchange. The analysis tool used was SPSS 23.0. Hypothesis testing is using Path Analysis and Sobel Test. The results showed that Institutional Ownership (X2), Executive Character (X3) and Sales Growth (X4), showed a direct influence on Leverage (Z). Meanwhile, the variable Company Size (X1) and Profitability (X5) shows an indirect effect on Leverage (Z). Company Size (X1) and Leverage (Z) show a direct effect on Tax Avoidance (Y). Meanwhile, the variables of Institutional Ownership (X2), Executive Character (X3), Sales Growth (X4), and Profitability (X5) show an indirect effect on Tax Avoidance (Y). Based on the Sobel Leverage (Z) test, it is unable to become an intervening variable between Company Size (X1), Institutional Ownership (X2), Executive Character (X3), Sales Growth (X4), and Profitability (X5) on Tax Avoidance (Y).","PeriodicalId":147049,"journal":{"name":"JAKUMA : JURNAL AKUNTANSI DAN MANAJEMEN KEUANGAN","volume":"42 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-01-14","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"123161617","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}

引用次数: 1

PENGARUH PENERAPAN SOP (STANDARD OPERATING PROCEDURE), SISTEM PENGHARGAAN (REWARD SYSTEM), PELATIHAN DAN LINGKUNGAN KERJA TERHADAP PRODUKTIVITAS KERJA PADA KARYAWAN PT. BPR WILIS JEMBER SOP(标准操作程序)、奖励系统(奖励系统)、工作培训和环境对PT. BPR WILIS JEMBER员工的工作效率的影响

JAKUMA : JURNAL AKUNTANSI DAN MANAJEMEN KEUANGAN Pub Date : 2022-01-06 DOI: 10.31967/jakuma.v2i2.520

Ellene Pricillia Budiarso, Suwignyo Widagdo

{"title":"PENGARUH PENERAPAN SOP (STANDARD OPERATING PROCEDURE), SISTEM PENGHARGAAN (REWARD SYSTEM), PELATIHAN DAN LINGKUNGAN KERJA TERHADAP PRODUKTIVITAS KERJA PADA KARYAWAN PT. BPR WILIS JEMBER","authors":"Ellene Pricillia Budiarso, Suwignyo Widagdo","doi":"10.31967/jakuma.v2i2.520","DOIUrl":"https://doi.org/10.31967/jakuma.v2i2.520","url":null,"abstract":"This study aims to determine the effect of the application of SOP, reward system, training and work environment on employee work productivity at PT. BPR Willis Jember. \u0000The data used in this study are primary data obtained from respondents' responses to the questionnaire. Samples taken as many as 40 respondents with sampling techniques using probability sampling, namely by purposive sampling method. The data obtained is then processed using the SPSS analysis tool, this analysis includes validity test, reliability test, multiple linear regression analysis, classic assumption test, and statistical test through t test, F test and coefficient of determination (R2). \u0000The results of the study show that the factors of the application of SOP, reward systems, training and work environment simultaneously affect work productivity, whereas if partially the factors for the application of SOP and training have no significant effect on work productivity, but for reward system factors and work environments have a significant towards work productivity.","PeriodicalId":147049,"journal":{"name":"JAKUMA : JURNAL AKUNTANSI DAN MANAJEMEN KEUANGAN","volume":"195 3","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-01-06","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"132625840","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}

引用次数: 0

ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI STRUKTUR MODAL DENGAN UKURAN PERUSAHAAN SEBAGAI VARIABEL MODERASI DI PERUSAHAAN YANG TERDAFTAR DI JAKARTA ISLAMIC INDEX PERIODE 2015-2019 分析因素影响资本结构，其衡量公司规模为温和变量在雅加达伊斯兰指数2018 -2019年间

JAKUMA : JURNAL AKUNTANSI DAN MANAJEMEN KEUANGAN Pub Date : 2022-01-06 DOI: 10.31967/jakuma.v2i2.518

R. N. Sari, D. Astuti, Nurshadrina Kartika Sari

引用次数: 0

ANALISIS ASPEK KEPERILAKUAN PADA PENERAPAN SISTEM AKUNTANSI PERSEDIAAN DI CV. SENYUM MEDIA 对简历中规定的会计系统运行的行为方面的分析。媒体的微笑

JAKUMA : JURNAL AKUNTANSI DAN MANAJEMEN KEUANGAN Pub Date : 2022-01-06 DOI: 10.31967/jakuma.v2i2.519

Berlinetta Setia Wandhana, Muhammad Anang Firdaus, Nanda Widaninggar

引用次数: 2

Fakor-Faktor Yang Memengaruhi Kinerja Sistem Informasi Akuntansi Dengan Pendidikan Dan Pelatihan Sebagai Variabel Moderasi Pada PT. Bukit Megagriya Makmur 影响会计信息系统性能的因素，教育和培训，作为Megagriya hill福利的温和变量

JAKUMA : JURNAL AKUNTANSI DAN MANAJEMEN KEUANGAN Pub Date : 2021-12-30 DOI: 10.31967/jakuma.v2i1.516

Dyah Ayu Safitri, M. Firdaus, Nurshadrina Kartika Sari

引用次数: 0

Analisis Faktor-Faktor Yang Mempengaruhi Kebijakan Dividen Pada Perusahaan LQ45 Di Bursa Efek Indonesia 分析影响印尼证券交易所LQ45股利政策的因素

JAKUMA : JURNAL AKUNTANSI DAN MANAJEMEN KEUANGAN Pub Date : 2021-12-30 DOI: 10.31967/jakuma.v2i1.517

Abdul Rahman Shaleh, D. Astuti, Agustina Prastyowati

引用次数: 0

Analisis Pengaruh Good Corporate Governance Dan Profitabilitas Terhadap Nilai Perusahaan Pada Bank Swasta Devisa Nasional Yang Terdaftar Di Bursa Efek Indonesia (BEI) Tahun 2015-2019 分析2008年至2019年在印尼证券交易所注册的一家私人外汇银行的企业治理和盈利能力对其公司价值的影响

JAKUMA : JURNAL AKUNTANSI DAN MANAJEMEN KEUANGAN Pub Date : 2021-12-30 DOI: 10.31967/jakuma.v2i1.513

Wiwin Indah Sari, Haifah Haifah, Wiwik Fitria Ningsih

引用次数: 0

Akuntabilitas Pengelolaan Dana Desa Di Desa Umbulsari, Kabupaten Jember 九月县乌布里村的村庄资金管理的责任

JAKUMA : JURNAL AKUNTANSI DAN MANAJEMEN KEUANGAN Pub Date : 2021-12-30 DOI: 10.31967/jakuma.v2i1.514

Devina Ardiani, Dedy Wijaya Kusuma, Nanda Widaninggar

引用次数: 0