发布求助
文献互助 智能选刊 最新文献

Jurakunman (Jurnal Akuntansi dan Manajemen)最新文献

筛选
英文 中文
The effectiveness of audit committee and audit quality towards earnings management of ASEAN public companies 审计委员会对东盟上市公司盈余管理的有效性与审计质量
Jurakunman (Jurnal Akuntansi dan Manajemen) Pub Date : 2022-02-14 DOI: 10.48042/jurakunman.v15i1.85
Androjuniko Androjuniko, Tanggor Sihombing
{"title":"The effectiveness of audit committee and audit quality towards earnings management of ASEAN public companies","authors":"Androjuniko Androjuniko, Tanggor Sihombing","doi":"10.48042/jurakunman.v15i1.85","DOIUrl":"https://doi.org/10.48042/jurakunman.v15i1.85","url":null,"abstract":"The auditing profession has become so important in the general society as well as the business world because of its responsibility in providing assurance in reporting assets such as sustainability and other information, which a variety of stakeholders have their interests in (Arens et al., 2016). The goal of this study is to observe the relationship between the audit committee and audit quality towards earnings management of public companies that operate in the food, beverage, and tobacco industry in the top three GDP countries in ASEAN between 2018 and 2020. The result from various tests in this paper indicates that audit committee independence and audit quality do affect earnings management significantly. On the other hand, audit committee size did not seem to show any significance in influencing earnings management.","PeriodicalId":386943,"journal":{"name":"Jurakunman (Jurnal Akuntansi dan Manajemen)","volume":"4 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-02-14","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"124184606","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
PENGARUH INKLUSI KEUANGAN, LITERASI KEUANGAN DAN SIKAP KEUANGAN TERHADAP LEMBAGA KEUANGAN MIKRO (STUDI PADA PROGRAM PUPM DESA GEDANGROWO) 对微金融机构的金融包容性、金融识字和金融态度的影响(格丹格村普亭计划的研究)
Jurakunman (Jurnal Akuntansi dan Manajemen) Pub Date : 2022-02-14 DOI: 10.48042/jurakunman.v15i1.89
M. Yulianto, Dyah Renita Setyaningayu, W. P. Setiyono
{"title":"PENGARUH INKLUSI KEUANGAN, LITERASI KEUANGAN DAN SIKAP KEUANGAN TERHADAP LEMBAGA KEUANGAN MIKRO (STUDI PADA PROGRAM PUPM DESA GEDANGROWO)","authors":"M. Yulianto, Dyah Renita Setyaningayu, W. P. Setiyono","doi":"10.48042/jurakunman.v15i1.89","DOIUrl":"https://doi.org/10.48042/jurakunman.v15i1.89","url":null,"abstract":"The aim of this study is to determine the effect of financial inclusion, financial literacy and financial attitudes towards microfinance institutions (case study in the PUPM program in the Gedangrowo village). This study applies quantitative method. The data collection method was carried out by distributing questionnaires to 200 respondents, namely PUPM members in Gedangrowo village. The sampling technique used random sampling and data analysis techniques used linear regression using the SEM AMOS 24 program. The results of this study indicate that financial inclusion did not significantly influence this financial institution can be stated with the value of C.Rcount of (0.563) ˂CRtable (1.96) is significant (0.573)  while financial literacy has a significant effect on microfinance institutions with the value of C.Rcount of (3.958) ˃ C.Rtable (1.96) is significance (0.000) and financial attitude significantly influences the microfinance institutions with the value of C.Rcount of (3.380) ˂ C.Rtable (1.96) and its significance of  (0.000).","PeriodicalId":386943,"journal":{"name":"Jurakunman (Jurnal Akuntansi dan Manajemen)","volume":"25 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-02-14","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"116996983","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
PENGARUH EKUITAS MEREK DAN KUALITAS PRODUK TERHADAP KEPUTUSAN PEMBELIAN SEPEDA MOTOR HONDA VARIO 125 品牌权益和产品质量对本田品种125摩托车购买决定的影响
Jurakunman (Jurnal Akuntansi dan Manajemen) Pub Date : 2022-02-14 DOI: 10.48042/jurakunman.v15i1.93
Eigis Yani Pramularso
{"title":"PENGARUH EKUITAS MEREK DAN KUALITAS PRODUK TERHADAP KEPUTUSAN PEMBELIAN SEPEDA MOTOR HONDA VARIO 125","authors":"Eigis Yani Pramularso","doi":"10.48042/jurakunman.v15i1.93","DOIUrl":"https://doi.org/10.48042/jurakunman.v15i1.93","url":null,"abstract":"The choice of products by buyers can occur because of the existing brand beliefs and the quality of the product. Purchasing decisions that are the target of the company can not be separated from brand equity and product quality so that it needs optimal attention and management by the company. The purpose of this study was to determine the effect of brand equity and product quality on the quality of purchasing a Honda Vario 125 motorcycle. The data collection method was carried out by distributing questionnaires to the user community which finally obtained a number of 40 people as respondents. This study uses multiple regression analysis as the data analysis with processing techniques using the SPSS 25 computer program. The results show that partially and jointly brand equity and product quality have a positive and significant influence on purchasing decisions.Keywords : brand equity; product quality; buying decision..","PeriodicalId":386943,"journal":{"name":"Jurakunman (Jurnal Akuntansi dan Manajemen)","volume":"11 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-02-14","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"116700214","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
PENGARUH SIZE DAN PROFITABILITAS TERHADAP MANAJEMEN PAJAK PADA PERUSAHAAN MANUFAKTUR SUB SEKTOR PLASTIK DAN KEMASAN YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2018-2020 SIZE和税务管理对印尼证券交易所上市的塑料和包装制造公司的影响
Jurakunman (Jurnal Akuntansi dan Manajemen) Pub Date : 2022-02-14 DOI: 10.48042/jurakunman.v15i1.98
Intan Fitri
{"title":"PENGARUH SIZE DAN PROFITABILITAS TERHADAP MANAJEMEN PAJAK PADA PERUSAHAAN MANUFAKTUR SUB SEKTOR PLASTIK DAN KEMASAN YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2018-2020","authors":"Intan Fitri","doi":"10.48042/jurakunman.v15i1.98","DOIUrl":"https://doi.org/10.48042/jurakunman.v15i1.98","url":null,"abstract":"Tax management is a management or strategy in the field of taxation to minimize the amount of tax burden in the company. The variables that can affect tax management in this study are size and profitability. The purpose of this study is to analyze and obtain empirical evidence regarding the effect of size and profitability on tax management. This study uses effective tax rates as an indicator in measuring tax management. The population in this study were 14 manufacturing companies in the plastic and packaging sub-sector listed on the Indonesia Stock Exchange (IDX) from 2018 to 2020. Meanwhile, based on the criteria sought, there were 9 manufacturing companies in the plastic and packaging sub-sector that were obtained to be used as samples. The statistical method or analysis model used in this study is multiple regression analysis. The results of this study indicate that size has a positive effect on tax management. However, the results of profitability research show that profitability has no effect on tax management.","PeriodicalId":386943,"journal":{"name":"Jurakunman (Jurnal Akuntansi dan Manajemen)","volume":"15 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-02-14","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"132166329","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
MENGUJI KUALITAS PRODUK, HARGA, DAN CITRA MEREK TERHADAP KEPUTUSAN PEMBELIAN ROKOK ELEKTRIK DI SOLORAYA 测试SOLORAYA购买电子香烟的产品、价格和品牌质量
Jurakunman (Jurnal Akuntansi dan Manajemen) Pub Date : 2022-02-14 DOI: 10.48042/jurakunman.v15i1.101
Dwi Haryono
{"title":"MENGUJI KUALITAS PRODUK, HARGA, DAN CITRA MEREK TERHADAP KEPUTUSAN PEMBELIAN ROKOK ELEKTRIK DI SOLORAYA","authors":"Dwi Haryono","doi":"10.48042/jurakunman.v15i1.101","DOIUrl":"https://doi.org/10.48042/jurakunman.v15i1.101","url":null,"abstract":"The goal of this research is to find and analyze how the effect of product quality, price, and brand image on decisions in the purchase of e-cigarettes in Soloraya. Since the legality of e-cigarettes in Indonesia and the increasing cigarette tax led to a change in smoking style, further increasing the use of e-cigarettes.  The data analysis in this study uses multiple linear regression testing with data processing conducted with statisticalipackage foriSocial Sciencei (SPSS) program tool version 21. Quantitative approaches are the ones used in this research. The sample technique in this study is non-probability sampling with purposive sampling method with a sample size of 100 e-cigarette users in Soloraya. The results of the study stated that the quality of the product individually had an insignificant positive influence on purchasing decisions. Individual price variables have a significant positive influence on purchasing decisions. Individual brand image is positively correlated and insignificant to purchasing decisions. Product quality, price, and brand image, simultaneously contribute to purchasing decisions.Keywords: product quality; price;brand image, and purchasing desicions","PeriodicalId":386943,"journal":{"name":"Jurakunman (Jurnal Akuntansi dan Manajemen)","volume":"51 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-02-14","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"126850037","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 Pengaruh Pembiayaan Mudharabah dan pembiayaan Musyarakah Terhadap Profitabilitas Bank umum Syariah di Indonesia periode 2016 – 2020 分析伊斯兰银行在2016 - 2020年间盈利能力的影响和穆斯林金融体系的影响
Jurakunman (Jurnal Akuntansi dan Manajemen) Pub Date : 2022-02-14 DOI: 10.48042/jurakunman.v15i1.107
Amar Sani
{"title":"Analisis Pengaruh Pembiayaan Mudharabah dan pembiayaan Musyarakah Terhadap Profitabilitas Bank umum Syariah di Indonesia periode 2016 – 2020","authors":"Amar Sani","doi":"10.48042/jurakunman.v15i1.107","DOIUrl":"https://doi.org/10.48042/jurakunman.v15i1.107","url":null,"abstract":"The purpose of this research is to knowing the effect of mudharabah financing and musyarakah on the profitability which will use the ROA Ratio (Return on Assets). The type of research used during the research is descriptive quantitative. The samples used in this study is 6 Islamic banks and the data used are external secondary data and literature study in the form of annual financial reports consisting of PT Bank BNI Syariah, PT Bank BRI Syariah, PT Bank Syariah Mandiri, PT Bank BCA Syariah, PT Bank Muamalat Indonesia and PT Bank Bukopin Syariah for 5 years from the period 2016 to 2020. from the result of the research that has been done, there is influence of X1 or the mudharabah variable and X2 or the musyarakah variable on Y or the profitability variable significantly.Keyword: Mudharabah,Musyarakah,ROA","PeriodicalId":386943,"journal":{"name":"Jurakunman (Jurnal Akuntansi dan Manajemen)","volume":"6 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-02-14","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"132854798","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
ANALISIS MODEL BISNIS PADA KEDAI KOPI BARIKA PEMATANGSIANTAR DENGAN PENDEKATAN BUSINESS MODAL CANVAS
Jurakunman (Jurnal Akuntansi dan Manajemen) Pub Date : 2022-02-14 DOI: 10.48042/jurakunman.v15i1.103
Reza Afriza
{"title":"ANALISIS MODEL BISNIS PADA KEDAI KOPI BARIKA PEMATANGSIANTAR DENGAN PENDEKATAN BUSINESS MODAL CANVAS","authors":"Reza Afriza","doi":"10.48042/jurakunman.v15i1.103","DOIUrl":"https://doi.org/10.48042/jurakunman.v15i1.103","url":null,"abstract":"The purpose of this research is to develop the Kedai Kopi Barika business using the Business Modal Canvas.  The business model canvas is a hypothesis about a company that wants to make a profit.  In this study, the researcher tried to identify how the canvas business model was applied to Kedai Kopi Barika by using primary data types with the interviewee method.  This study also aims to map business processes using nine business model canvas blocks to solve existing problems.  The result is how the application of the canvas business model affects the growth of Kedai Kopi Barika. Keywords: Business Modal Canvas; Business Modal; 9 Blok Of Business Modal","PeriodicalId":386943,"journal":{"name":"Jurakunman (Jurnal Akuntansi dan Manajemen)","volume":"28 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-02-14","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"132402289","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
Dampak Pandemi bagi Global Value Chain Industri Kakao Indonesia 全球可可工业大流行对全球价值链的影响
Jurakunman (Jurnal Akuntansi dan Manajemen) Pub Date : 2022-02-14 DOI: 10.48042/jurakunman.v15i1.87
Hasna Wijayati
{"title":"Dampak Pandemi bagi Global Value Chain Industri Kakao Indonesia","authors":"Hasna Wijayati","doi":"10.48042/jurakunman.v15i1.87","DOIUrl":"https://doi.org/10.48042/jurakunman.v15i1.87","url":null,"abstract":"The contribution of the cocoa industry to the Indonesian economy is very large. However, the Indonesian cocoa industry is heavily dependent on the global cocoa industry, due to its position in the Global Value Chain. The majority of cocoa products destined for the global market are produced by smallholders who are limited in the implementation of Good Corporate Governance. The presence of a pandemic and these limitations presents a multidimensional crisis and threatens the position of the Indonesian cocoa industry. The study analyzes the impact of the pandemic on the GVC of the Indonesian cocoa industry, by relating it to the limitations of the implementation of GCG in the cocoa industry. The research method is descriptive qualitative with a document study approach. The main theory used is GVC. The results showed that the pandemic era had many impact on various aspects of the cocoa industry, one of which was also related to the limitations of GCG implementations. The impact including price channels, supply channels and financial channels. In these three networks, Indonesia experienced several declines, such as the value of exports, although they did not occur significantly.","PeriodicalId":386943,"journal":{"name":"Jurakunman (Jurnal Akuntansi dan Manajemen)","volume":"41 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-02-14","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"127096414","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: 4
ANALISIS PENERAPAN METODE PENYUSUTAN DAN DAMPAKNYA TERHADAP LABA DI PT. TANAH LAUT Tbk PERIODE 2011-2018 2018年至2018年期间PT. sea Tbk期间，缩小方法的应用分析及其对利润的影响
Jurakunman (Jurnal Akuntansi dan Manajemen) Pub Date : 2022-02-14 DOI: 10.48042/jurakunman.v15i1.94
Daniel N.I Simanjuntak
{"title":"ANALISIS PENERAPAN METODE PENYUSUTAN DAN DAMPAKNYA TERHADAP LABA DI PT. TANAH LAUT Tbk PERIODE 2011-2018","authors":"Daniel N.I Simanjuntak","doi":"10.48042/jurakunman.v15i1.94","DOIUrl":"https://doi.org/10.48042/jurakunman.v15i1.94","url":null,"abstract":"This study aims to determine how the application of the depreciation method in a company and its impact on company profits. The research was conducted using secondary data, namely the financial statements of PT. TANAH LAUT Tbk. The method used in this study is a descriptive method to obtain the data and information needed to achieve the research objectives. The analysis used in this study is to compare the depreciation method between the double-declining balance method and the straight-line method. Based on the research results obtained, the use of the straight-line depreciation method results in the amount of profit after depreciation being greater than the double-declining balance depreciation method in the first 3 years. However, since the fourth year, using the straight-line depreciation method will result in a smaller profit after depreciation, compared to the double-declining balance method. Seen from the amount of profit after depreciation in 2011 amounted to Rp. 3,000,144,989,- > Rp. 2,823,594,989,-. Total profit after depreciation in 2012 was Rp. 23.160.126.730,- > Rp. 23.071.851.730,-. Likewise, the amount of profit after depreciation in 2013 was Rp. 29,103,964,898,- > Rp. 29,081,896,148,-. Keywords : Depreciation Method, Company Profit.","PeriodicalId":386943,"journal":{"name":"Jurakunman (Jurnal Akuntansi dan Manajemen)","volume":"22 12 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-02-14","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"125686999","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
PENGARUH PROFITABILITAS, UKURAN PERUSAHAAN, SOLVABILITAS, KEPUTUSAN INVESTASI DAN KEBIJAKAN HUTANG TERHADAP NILAI PERUSAHAAN 盈利能力、企业规模、偿债能力、投资决策和债务政策对企业价值的影响
Jurakunman (Jurnal Akuntansi dan Manajemen) Pub Date : 2022-02-14 DOI: 10.48042/jurakunman.v15i1.95
Arfan Arfan
{"title":"PENGARUH PROFITABILITAS, UKURAN PERUSAHAAN, SOLVABILITAS, KEPUTUSAN INVESTASI DAN KEBIJAKAN HUTANG TERHADAP NILAI PERUSAHAAN","authors":"Arfan Arfan","doi":"10.48042/jurakunman.v15i1.95","DOIUrl":"https://doi.org/10.48042/jurakunman.v15i1.95","url":null,"abstract":"This study aims to empirically examine the effect of profitability, company size, solvency investment decisions and debt policy on the value of the company in basic and chemical industry companies listed on the Indonesia Stock Exchange. This study uses a sample of basic and chemical industry companies listed on the Indonesia Stock Exchange during the period 2018 - 2020. Based on the purposive sampling method, the number of basic and chemical industry companies sampled in this study were 20 companies. Hypothesis testing uses panel data regression analysis using the EViews 10.0 program. The results showed that profitability had a positive effect on firm value. Meanwhile, company size, solvency, investment decision and debt policy have no effect on firm value.","PeriodicalId":386943,"journal":{"name":"Jurakunman (Jurnal Akuntansi dan Manajemen)","volume":"9 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-02-14","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"121708843","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: 2
首页 上一页 下一页 尾页
0
×
引用
GB/T 7714-2015
复制
MLA
复制
APA
复制
导出至
BibTeX EndNote RefMan NoteFirst NoteExpress
×
提示
您的信息不完整，为了账户安全，请先补充。
现在去补充
×
提示
您因"违规操作"
具体请查看互助需知
我知道了
×
提示
现在去查看 取消
×
提示
确定
请完成安全验证×
相关产品
×
本文献相关产品
联系我们：info@booksci.cn Book学术提供免费学术资源搜索服务，方便国内外学者检索中英文文献。致力于提供最便捷和优质的服务体验。 Copyright © 2023 布克学术 All rights reserved.
京ICP备2023020795号-1
ghs 京公网安备 11010802042870号
Book学术文献互助
Book学术文献互助群
群 号：481959085
Book学术官方微信