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Implementation of Digitalization of Bookkeeping Based on Accounting Computerization: Case Study From Village-Owned Enterprise (BUMDES) Ngargoretno, Salaman, Magelang, Indonesia Thoha, Muhammad Nuur Farid; Ismiati, Mia
Golden Ratio of Data in Summary Vol. 5 No. 2 (2025): February - April
Publisher : Manunggal Halim Jaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52970/grdis.v5i2.1139

Abstract

This study examined the implementation of Microsoft Excel-based bookkeeping digitalization in the Ngargoretno Village-Owned Enterprise (BUMDes) for the 2023 period. The sample used in this study was the Ngargoretno BUMDes, which oversees seven small and medium enterprises (SMEs): Kopi Merah, Kopi Liar, Kopi Arabica, Gula Semut, Teh Sangit, Jahe Instan, and Kunyit Instan. This research employed a qualitative descriptive approach with a case study focus. The findings indicate that the digitalization of bookkeeping has positively impacted the quality of financial recordkeeping within Ngargoretno BUMDes. The new system has made the bookkeeping process more informative and has significantly helped the BUMDes management overcome the challenges previously faced.
Pengaruh Rasio Efektivitas Pendapatan Asli Daerah, Rasio Efisiensi, Rasio Desentralisasi Fiskal, dan Rasio Kemandirian Daerah Terhadap Belanja Modal Provinsi Jawa Barat Tahun 2018-2022 Thoha, Muhammad Nuur Farid; Novianti, Firsty Annisa
Jurnal Portofolio : Jurnal Manajemen dan Bisnis Vol. 3 No. 3 (2024): Manajemen Strategik dan Analisis Strategi Lembaga dan Perusahaan
Publisher : Prisani Cendekia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70704/jpjmb.v3i3.295

Abstract

This research was conducted to analyze the influence of the ratio of effectiveness of regional original income, efficiency ratio, fiscal decentralization ratio, and regional independence ratio on capital expenditure. The samples used in this research are 27 cities/regencies in West Java province 2018-2022. The sampling technique used a purposive sampling method and obtained 135 data samples from 27 cities/regencies. The data analysis technique used is panel data regression using Eviews 13 software. The results of this study indicate that the ratio of effectiveness of regional original income does not affect capital expenditure, the efficiency ratio of regional original income does not affect capital expenditure, the ratio of fiscal decentralization has a negative effect on capital expenditure, and The regional independence ratio has a positive effect on capital expenditure
Pengaruh Profitabilitas, Solvabilitas, Likuiditas dan Aktivitas terhadap Nilai Perusahaan pada Perusahaan Manufaktur Sub Sektor Makanan dan Minuman yang Terdaftar di Bursa Efek Indonesia Periode 2016-2020 Thoha, Muhammad Nuur Farid; Hairunnisa, Livia
International Journal of Social and Management Studies Vol. 3 No. 4 (2022): International Journal of Social and Management Studies (IJOSMAS)
Publisher : IJOSMAS

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.5555/ijosmas.v3i4.223

Abstract

This research was conducted with the aim to determine the effect of profitability, solvency, liquidity and activity on the value of the company. The population used in this study is manufacturing companies listed on the Indonesia Stock Exchange for the period 2016-2020. The sample selection in this study used purposive sampling techniques by setting several sampling criteria and producing 15 companies that were used as samples from 32 manufacturing companies of food and beverage subs sector during 2016-2020. The analysis tool used in this study is to use multiple linear regression analysis techniques using SPSS version 20 statistics test tool. The results of this study have shown that profitability has a positive and significant effect on the value of the company, while solvency, liquidity and activity have no effect on the value of the company
PENGARUH CAPITAL INTENSITY, BEBAN KOMERSIAL, STRUKTUR MODAL, DAN PROFITABILITAS TERHADAP PAJAK PENGHASILAN BADAN (STUDI EMPIRIS PADA PERUSAHAAN PT PERTAMINA DAN ANAK PERUSAHAANNYA TAHUN 2020 - 2024) Thoha, Muhammad Nuur Farid; Sifa, Anida Aulia
Jurnal Ekonomi dan Manajemen Vol. 5 No. 1 (2026): Februari: Jurnal Ekonomi dan Manajemen
Publisher : Asosiasi Dosen Muda Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56127/jekma.v5i1.2645

Abstract

This study aims to determine the effect of capital intensity, commercial expenses, capital structure, and profitability on corporate income tax. The population in this study was PT Pertamina and its subsidiaries in the period 2020-2024. The sampling technique in this study used a purposive sampling method and obtained 10 companies. The analysis technique used was multiple linear regression with statistical software program for special sciences (SPSS) version 22.0. The results of this study indicate that capital intensity and capital structure have a negative and significant effect on corporate income tax. Meanwhile, commercial expenses and profitability have a positive and significant effect on corporate tax income