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<![CDATA[PENGARUH LEVERAGE DAN PROFITABILITAS TERHADAP KUALITAS LABA YANG TERDAPAT PADA PERUSAHAAN INDEKS LQ45 YANG TERDAFTAR DI BURSA EFEK INDONESIA ]]>
<![CDATA[Novia Suci Ramadhani]]>;
<![CDATA[Mike Kusuma Dewi]]>
<![CDATA[ Jurnal Revenue : Jurnal Ilmiah Akuntansi Vol. 4 No. 2 (2024): Jurnal Revenue : Jurnal Ilmiah Akuntansi ]]>
Publisher : <![CDATA[LPPM Universitas Bina Bangsa ]]>
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DOI: 10.46306/rev.v4i2.352
<![CDATA[This research aims to test whether there is an regression of leverage and profitability on earnings quality in LQ45 index companies listed on the Indonesian Stock Exchange for the 2019-2022 period. In this research, the object taken is the LQ45 Index Company which is listed on the Indonesia Stock Exchange (BEI). The type of data used in this research is panel data. The measurement scale used in this research by the author is the ratio scale. The data source in this research is secondary data, by obtaining data indirectly from books, financial reports which can be accessed via the Indonesian Stock Exchange authority website (www.idx.co.id), and other sites related to check the required data. In this research, the population that is the object of research is a total of 45 companies on the LQ45 Index listed on the Indonesian Securities Exchange for the 2019-2022 period. The sample method used in this research was determined based on the porposive sampling method, with predetermined criteria, companies that were consistently found in the LQ45 Index companies listed on the Indonesia Stock Exchange. The data collection technique used by researchers in this research is the documentation technique. The results of the leverage research have no effect on the quality of earnings in LQ45 Index companies listed on the Indonesia Stock Exchange (BEI) for the 2019-2022 period and profitability has a negative effect on the quality of earnings for LQ45 Index companies listed on the Indonesia Stock Exchange (BEI) for the 2019-2022 period]]>
<![CDATA[Pengaruh Profitabilitas dan Ukuran Perusahaan Terhadap Corporate Social Responsibility Pada Perusahaan Pertmbangan Yang Terdaftar Di BEI Tahun 2018-2022 ]]>
<![CDATA[Gledira Fadia Haya]]>;
<![CDATA[Mike Kusuma Dewi]]>
<![CDATA[ Wawasan : Jurnal Ilmu Manajemen, Ekonomi dan Kewirausahaan Vol. 2 No. 1 (2024): Januari : Jurnal Ilmu Manajemen, Ekonomi dan Kewirausahaan ]]>
Publisher : <![CDATA[Fakultas Teknik Universitas Maritim AMNI Semarang ]]>
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DOI: 10.58192/wawasan.v2i1.1516
<![CDATA[This research aims to test and analyze the influence of profitability and company size on corporate social responsibility in mining companies listed on the Indonesia Stock Exchange in 2018-2022. The type of research used is a quantitative method. The type of data used in this research is panel data, namely a combination of time series data and cross section data. The data source used in the research is secondary data. Of the 46 companies in the population in this study, only 13 companies met the criteria. The technique used is purposive sampling. In analyzing the data using Eviews 8 software. Based on the research results, it shows that profitability has no effect on corporate social responsibility and company size has a negative and significant effect on corporate social responsibility.]]>
<![CDATA[PENCATATAN DAN KINERJA KEUANGAN DI USAHA MIKRO KECIL MENENGAH KOTA SOLOK ]]>
<![CDATA[Sari, Laynita]]>;
<![CDATA[Rivandi, Muhammad]]>;
<![CDATA[Dewi, Mike Kusuma]]>
<![CDATA[ Ekalaya: Jurnal Pengabdian Kepada Masyarakat Indonesia Vol. 2 No. 2 (2023): Ekalaya Journal ]]>
Publisher : <![CDATA[Nindikayla Institute ]]>
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DOI: 10.57254/eka.v2i2.75
<![CDATA[The goal to be achieved in this community service activity is to find out the financial recording process in small, micro and medium enterprises in Solok City, especially in Tanah Liek Salingka Tabek Batik, and to find out whether financial performance is effective with existing financial records. The research method is using descriptive methods and documentation techniques. Community service activities are carried out starting from helping with financial records. With this community service activity, it can provide knowledge to batik entrepreneurs in managing their finances]]>
<![CDATA[PENGARUH RETURN ON ASSET DAN CURRENT RATIO TERHADAP DIVIDEND PAYOUT RATIO PADA PERUSAHAAN MANUFAKTUR SUB SEKTOR PERUSAHAAN OTOMOTIF DAN KOMPONENNYA YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE TAHUN 2018 - 2022 ]]>
<![CDATA[Mike Kusuma Dewi]]>;
<![CDATA[Yosi Afriani]]>
<![CDATA[ Jurnal Media Akademik (JMA) Vol. 2 No. 5 (2024): JURNAL MEDIA AKADEMIK Edisi Mei ]]>
Publisher : <![CDATA[PT. Media Akademik Publisher ]]>
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DOI: 10.62281/v2i5.295
<![CDATA[Perusahaan Manufaktur Sub Sektor Perusahaan Otomotif dan komponennya yang terdaftar di Bursa Efek Indonesia. Penelitian ini bertujuan untuk mengetahui apakah Return on Asset, Current Ratio mempunyai pengaruh atau tidak terhadap Dividend Payout Ratio secara parsial. Pendekatan penelitian ini menggunakan pendekatan asosiatif. Populasi yang digunakan dalam penelitian ini sebanyak 13 perusahaan dan sampel yang memenuhi kriteria (Purposive Sampling) sebanyak 8 perusahaan. Teknik analisis data yang digunakan dalam penelitian ini adalah teknik kuantitatif yaitu dengan analisis linier berganda, pengujian hipotesis dan uji koefisiensi derteminasi. Pengelolaan data menggunakan SPSS (Statistical Package For The Social Sciences) versi 23 for windows. Hasil penelitian ini menunjukkan secara parsial Return On Asset tidak berpengaruh terhadap Dividend Payout Ratio sedangkan Current Ratio berpengaruh positif dan signifikan terhadap Dividend Payout Ratio pada Perusahaan Manufaktur Sub Sektor Perusahaan Otomotif dan komponennya yang terdaftar di Bursa Efek Indonesia (BEI) Periode 2018-2022.]]>
<![CDATA[Pengaruh Return On Asset dan Current Ratio Terhadap Dividen Payout Ratio Pada Perusahaan Otomotif Tahun 2018 sampai 2022 ]]>
<![CDATA[Yosi Afriani]]>;
<![CDATA[Mike Kusuma Dewi]]>
<![CDATA[ Inisiatif: Jurnal Ekonomi, Akuntansi dan Manajemen Vol. 3 No. 2 (2024): April : Inisiatif : Jurnal Ekonomi, Akuntansi dan Manajemen ]]>
Publisher : <![CDATA[Universitas 45 Surabaya ]]>
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DOI: 10.30640/inisiatif.v3i2.2230
<![CDATA[This research was conducted on the Manufacturing Companies Sub-Sector of Automotive Companies and their components listed on the Indonesian Stock Exchange. This study aims to determine whether the Return on Assets and current Ratio have an influence or not on the partial Dividend Payout Ratio. This research approach uses an associative approach. The population used in this study was 13 companies and the sample that met the criteria (Purposive Sampling) was 8 companies. The data collection technique used in this study awaits documentation techniques and the data source used in this study is a secondary data source published by the company on the official website of the Indonesia Stock Exchange www.idx.co.id. The data analysis techniques used in this study are quantitative, namely multiple linear analysis, hypothesis testing, and determination coefficient tests. Data management using SPSS (Statistical Package For The Social Sciences) version 23 for Windows. The results of this study show that partial Return On Asset does not affect the Dividend Payout Ratio, while the Current Ratio has a positive and significant effect on the Dividend Payout Ratio in Manufacturing Companies, Sub-Sectors of Automotive Companies, and their components listed on the Indonesia Stock Exchange (IDX) for the 2018-2022 period.]]>
<![CDATA[Dampak Kinerja Individu Terhadap Hubungan antara Sistem Informasi Manajemen dengan Kinerja Organisasi ]]>
<![CDATA[Elsa Meirina]]>;
<![CDATA[Mike Kusuma Dewi]]>
<![CDATA[ Journal of Accounting, Management, Economics, and Business (ANALYSIS) Vol. 2 No. 2 (2024) ]]>
Publisher : <![CDATA[Edupedia Publisher ]]>
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DOI: 10.56855/analysis.v2i2.1114
<![CDATA[Pemerintah melalui Kementerian Kesehatan telah mengeluarkan kebijakan yang menjadi pedoman bagi penyelenggaraan pembangunan kesehatan yang dilaksanakan oleh pemerintah maupun swasta dalam rangka meningkatkan mutu pelayanan kesehatan di rumah sakit. Peningkatan mutu ini berupa penerapan sistem informasi disetiap rumah sakit. Yarsi Sumbar merupakan yayasan yang memiliki beberapa rumah sakit di wilayah yang berbeda.Sangat menarik untuk dijadikan objek penelitian mengenai SIMRS yang diterapkan oleh organisasi tersebut. Apakah setiap rumah sakit menerapkan manajemen dan sistem yang sama dan saling terintegrasi satu dengan yang lainnya serta memiliki kinerja yang sama. Penerapan SIMRS saat ini masih mengalami kendala dan hambatan ditingkat penerimaan pengguna. Masih banyaknya hal yang bersifat operasional dan manajerial, membuat penerapan SIMRS tidak berjalan dengan baik. Penelitian ini mengacu pada model analisis sistem yang diciptakan oleh Yusof et.al (2006) yaitu Model HOT-Fit (Human Organization Technology – Fit). Model ini dipilih karena dapat memberikan penjelasan dan memberikan evaluasi faktor penerapan sebuah sistem dibidang pelayanan kesehatan dari sisi Teknologi (Technology), Manusia (Human), Organisasi (Organization) dan Kinerja Organisasi. Penelitian ini memodifikasi Model HOT-Fit dengan menambahkan variabel Kinerja Individu sebagai variabel moderating. Sistem yang berkualitas dan menggunakan teknologi yang canggih serta sesuai dengan kebutuhan organisasi memang akan berdampak pada meningkatnya kinerja organisasi yang bersangkutan. Namun, apabila tidak didukung dengan kompetensi sumber daya manusia yang bias mendukung implementasi sistem tersebut, maka manfaat implementasi dari sistem tidak akan berpengaruh bahkan yang tadinya diharapkan dapat meningkatkan kinerja organisasi, ternyata dapat menurunkan kinerja organisasi tersebut akibat sumber daya yang dimiliki tidak mampu mengoperasikan sistem tersebut karena kurangnya pengetahuan, keahlian, dan kompetensi mengenai sistem informasi.]]>
<![CDATA[PENGARUH RASIO KEUANGAN DAN RASIO PROFITABILITAS TERHADAP PERUBAHAN LABA PADA PERUSAHAAN PROPERTY AND REAL ESTATE YANG TERDAFTAR DI BURSA EFEK INDONESIA ]]>
<![CDATA[Dewi, Mike Kusuma]]>;
<![CDATA[Yames, Vina Oktavia]]>
<![CDATA[ Jurnal Revenue : Jurnal Ilmiah Akuntansi Vol. 4 No. 1 (2023): Jurnal Revenue : Jurnal Ilmiah Akuntansi ]]>
Publisher : <![CDATA[LPPM Universitas Bina Bangsa ]]>
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DOI: 10.46306/rev.v4i1.225
<![CDATA[The purpose of this study is to analyze the Effect of Financial Ratios and Profitability Ratios on Profit Growth in Property and Real Estate companies listed on the Indonesia Stock Exchange in 2018-2021. This type of research used is a quantitative method. The samples used were 60 companies. The technique used is purposive sampling. In analyzing the data using Eviews 10 software. The data analysis method used is panel data regression. Based on the results of the study, it shows that financial ratios have no effect on earnings changes and profitability ratios have a negative effect on earnings changes]]>
<![CDATA[SPREAD BASED MENINGKATKAN LABA PERUSAHAAN PERBANKAN DI INDONESIA ]]>
<![CDATA[Sari, Laynita]]>;
<![CDATA[Ananda, Febryandhie]]>;
<![CDATA[Zulfia, Dewi]]>;
<![CDATA[Rivandi, Muhammad]]>;
<![CDATA[Dewi, Mike Kusuma]]>
<![CDATA[ Jurnal Revenue : Jurnal Ilmiah Akuntansi Vol. 4 No. 1 (2023): Jurnal Revenue : Jurnal Ilmiah Akuntansi ]]>
Publisher : <![CDATA[LPPM Universitas Bina Bangsa ]]>
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DOI: 10.46306/rev.v4i1.275
<![CDATA[This study aims to determine the effect of spread based on the profit of banking companies in Indonesia. Spread Based and company profits are obtained from the company's financial statements and from the Indonesia Stock Exchange website. The research sample amounted to forty-five banking companies in Indonesia from 2017-2022, which were determined by the purposive sampling method. The type of data used is secondary data in the form of annual reports of banking companies for the 2017-2022 period. The data analysis technique uses multiple linear regression analysis with the help of the E-Views program version 12. This study found that spread-based provides empirical evidence of a significant positive effect on the profits of banking companies listed on the Indonesia Stock Exchange in 2017-2022]]>
<![CDATA[PERANAN CORPORATE SOCIAL RESPONSIBILITY TERHADAP PENGHINDARAN PAJAK PADA BANK KONVENSIONAL ]]>
<![CDATA[Elsa Meirina]]>;
<![CDATA[Mike Kusuma Dewi]]>;
<![CDATA[Gina Septiana]]>
<![CDATA[ JURNAL ILMIAH EDUNOMIKA Vol 7, No 1 (2023): EDUNOMIKA : Vol. 07, No. 01, 2023 ]]>
Publisher : <![CDATA[ITB AAS Indonesia Surakarta ]]>
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DOI: 10.29040/jie.v7i1.6918
<![CDATA[The purpose of the research the author did was to determine the effect of CSR on the tax avaidance. Objects in this study on conventional banks. The amount of data in this study is as much as 5 years 2016-2020. The Data in this research is sourced from secondary data obtained from the annual report, the financial statements of the conventional banks. Based on the results of the study, the variable observed. It can be concluded that CSR negatively affect the tax avoidance. Further research should increase the sample and the addition of the period to develop the research. And discuss the complete aspects of CSR, to further develop the indicators in addition to used in this study.]]>
<![CDATA[The Effect of Operating Income and Operating Costs on Net Income ]]>
<![CDATA[Ananda, Febryandhie]]>;
<![CDATA[Fajriansyah, Fajriansyah]]>;
<![CDATA[Annisa, Annisa]]>;
<![CDATA[Novita, Nova]]>;
<![CDATA[Kusuma Dewi, Mike]]>
<![CDATA[ Jurnal Ilmu Manajemen dan Ekonomika Vol. 17 No. 1 (2024): Jurnal Ilmu Manajemen dan Ekonomika, Vol. 17, No.1, December 2024 ]]>
Publisher : <![CDATA[Indonesia Banking School ]]>
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DOI: 10.35384/jime.v17i1.597
<![CDATA[This study aims to determine the effect of operating income and operating costs on net profit at PT Gudang Garam Indonesia Tbk. The type of research used is quantitative research. The data sources in this study are literature studies in related journals and books. The sample of this study was 32 quarterly financial reports from 2016 to 2023. The data analysis techniques used were descriptive static tests, classical assumption tests, multiple linear regression, multiple correlation coefficients, adjusted R2 determination tests, and t-tests. This research was conducted at PT Gudang Garam Tbk. Based on the proposed hypothesis, the results of the study indicate that operating income has a negative and significant effect on net profit, while operating costs have a positive and significant effect on net profit, it means operating income don’t have any contribution for gaining income.]]>
