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Kepemilikan Institusional, Firm Size, Profitabilitas, Leverage, dan Kebijakan Dividen Ainun Jamil Meidikna; Siti Nurlaela; Riana R Dewi
JAE (JURNAL AKUNTANSI DAN EKONOMI) Vol 5 No 3 (2020): JURNAL AKUNTANSI DAN EKONOMI
Publisher : UNIVERSITAS NUSANTARA PGRI KEDIRI

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (459.89 KB) | DOI: 10.29407/jae.v5i3.14067

Abstract

This study aims to examine the effect of institutional ownership, firm size, profitability, and leverage on dividend policy. Population in this study is basic industry and chemicals companies on Indonesia Stock Exchange (IDX) 2012-2018. Sample of this study were 8 companies selected by purposive sampling method. Statistical methods use multiple linear regression analysis. Result of this study show institutional ownership, firm size, and leverage has influence on dividend policy. While, profitability has no influence on dividend policy
PENGARUH PENGGUNAAN SISTEM ADMINISTRASI e-REGISTRATION, e- BILLING, e-SPT, DAN e-FILLING TERHADAP KEPATUHAN WAJIB PAJAK (Studi Pada Wajib Pajak Orang Pribadi Di RSUD Dr. Moewardi Surakarta) Murniati Sulistyorini; Siti Nurlaela; Yuli Chomsatu S
PROSIDING SEMINAR NASIONAL & INTERNASIONAL 2017: PROSIDING IMPLEMENTASI PENELITIAN PADA PENGABDIAN MENUJU MASYARAKAT MANDIRI BERKEMAJUAN
Publisher : Universitas Muhammadiyah Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (218.52 KB)

Abstract

This study was conducted to determine the effect of the administrative system of e-Registration, ebilling, e-SPT, and e-Filling the individual taxpayer compliance in hospitals Dr. Moewardi Surakarta. Respondents in this study are the personal taxpayer (employee) in hospitals. Dr. Moewardi Surakarta. Source data used are primary data through a questionnaire survey method.The sampling technique used purposive sampling method with a sample of 66 respondents.Methods of data analysis using multiple linear regression test. These results indicate that: 1) Use of the administrative system of e-Registration effect on tax compliance, 2) Use of the administrative system of e-Billing influence on tax compliance, 3) Use of the administrative system of e-SPT effect on tax compliance, 4) the use of e-administration system Filling effect on tax compliance.Keywords: Use of e-Registration System Administration, e-billing, e-SPT, e-Filling, tax complianc
COASTAL STUDIES FOR IMPLEMENTATION OF LAW 27/2007 IN SIDOARJO Aries Dwi Siswanto; Widi Agoes Pratikto; Suntoyo .; Kriyo Sambodho; Siti Nurlaela
JOURNAL OF COASTAL DEVELOPMENT Vol 15, No 1 (2011): Volume 15, Number 1, Year 2011
Publisher : JOURNAL OF COASTAL DEVELOPMENT

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (236.543 KB)

Abstract

Law 27/2007 is the very basic rules for making the composition as well as planning and management tool on the ocean / beach / small islands. Law 27/2007 assumed less informed and not recognized by the staff of the government or society in general. This paper aims to identify the extent of socialization of Law 27/2007 by the relevant stakeholders, identify what factors or variables that have been well received and well prepared to implement Law 27/2007. Coastal and marine areas are relatively large with a variety of problems into consideration in determining Sidoarjo regency as a research location. There are two factors that were assessed, namely the level of knowledge of the material or content of the Law 27/2007 and the level of readiness for the implementation of Law 27/2007. Factor is defined by a number of variables and indicators. Methods of analysis using the Multi Dimensional Scaling with ALSCAL procedure to map a number of indicators. Identify the level of knowledge and level of readiness for the implementation of Law 27/2007 on the respondents showed very weak. There are varying levels of knowledge, although the general information about the Act is informed by good, but the policies, programs and tools to implement the government or community level have not adequate yet.
Using Tourism Brochure to Improve Students’ Writing Ability in Report Text: an Experimental of the Elevent Grade Students of SMAN I Godong-Purwodadi in Academic Year 2016/2017 Siti Nurlaela; Mohammad Wahyu Widiyanto
ETERNAL (English Teaching Journal) Vol 7, No 1 (2016): February
Publisher : Universitas PGRI Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26877/eternal.v7i1.2961

Abstract

The objectives of the study are: (1) to find out is the students’ ability to writing report text taught using tourism brochure, (2) to find out is the students’ to writing report text taught using picture, and (3) to find out whether or not there is a significant different of writing report text between the students who are taught using tourism brochure and taught using picture. This study used true experimental design. The writer used experimental class and control class. The subject of the study was the eleventh grade students of SMA N 1 Godong-Purwodadi. There were 5 classes with 200 students. The writer chose XI mipa 3 with 40 students as the experimental class and XI mipa 4 with 40 students as the control class. The result of the study shows that the students’ ability in learning process has significant difference between Tourism Brochure and Picture as media. It could be seen the average score of post-test between experimental class was 78,6 and control class was 68,3. In other hand, the t-test formula shows that t-test is higher than t-table, where 8,91> 2,021 (on a level significance 5%). It means that the improvement in post-test of experimental class was higher than control class. The used Tourism Brochure as media in enhancing students’ ability in studying English writing report tex. Therefore, the positive hypothesis (Ha) is accepted, and the negative hypothesis (Ho) is rejected. From the results, the writer concludes that the use of Tourism Brochure as a media significantly enhance students writing report text. Moreover, the writer suggests to teachers to use Tourism Brochure as a media to make easy and help students in writing report text and explore their ides, so that they are motivated to study English.
HUBUNGAN PEMENUHAN KEBUTUHAN DASAR MANUSIA DENGAN MOTIVASI BELAJAR PESERTA DIDIK DI SMP PLUS Tri Nugroho; Siti Nurlaela
Healthy Journal Vol. 7 No. 1 (2019): HEALTHY JOURNAL | Jurnal Ilmiah Ilmu Kesehatan
Publisher : Program Studi Ilmu Keperawatan FIKES UNIBBA

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (836.381 KB)

Abstract

Motivasi belajar merupakan hal yang harus dimiliki oleh setiap peserta didik. Salah satu faktor yang mempengaruhi motivasi belajar adalah pemenuhan kebutuhan dasar,. Penelitian ini bertujuan untuk mengetahui hubungan pemenuhan kebutuhan dasar dengan motivasi belajar peserta didik di SMP Plus. Penelitian ini menggunakan desain deskriptif korelatif dengan jumlah sampel 119 orang yang terdiri atas peserta didik kelas VIII dan IX yang diambil dengan teknik simple random sampling. Instrumen penelitian yang digunakan adalah kuesioner. Teknik analisis data menggunakan uji chi square dengan tingkat kepercayaan 95 % (? = 0,05). Hasil penelitian menunjukkan bahwa terdapat hubungan yang bermakna antara pemenuhan kebutuhan rasa aman dan nyaman dengan motivasi belajar peserta didik, terdapat hubungan yang bermakna antara pemenuhan kebutuhan memiliki dan mencintai dengan motivasi belajar peserta didik, terdapat hubungan yang bermakna antara pemenuhan kebutuhan harga diri dengan motivasi belajar peserta didik. Guru hendaknya menciptakan suasana lingkungan belajar yang dapat meningkatkan pemenuhan kebutuhan dasar peserta didik untuk meningkatkan motivasi belajarnya. Kata kunci : Hubungan, Pemenuhan kebutuhan dasar, Motivasi belajar.
Kepemilikan Manajerial, Kepemilikan Institusional, Komisaris Independen, Komite Audit, dan Nilai Perusahaan Hafidz Andra Bakhtiar; Siti Nurlaela; Kartika Hendra
AFRE (Accounting and Financial Review) Vol 3, No 2 (2020): December
Publisher : Postgraduate Program Merdeka University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26905/afr.v3i2.3927

Abstract

Competition between companies is getting tougher and more competitive because the cor-porate world is growing rapidly. Every company wants high company value, a company with high company value can increase shareholder prosperity. If the shareholders feel pros-perous, then the shareholders may be able to add value to their investment in the company. Good corporate governance (GCG) is one of the many factors that can affect corporate value. The purpose of this study was to examine the effect managerial ownership, institu-tional ownership, independent commissioners, and audit committees on firm value. The population used as the object of this research is the banking sub-sector listed on the Indone-sia Stock Exchange (IDX) in 2014-2018. The population of this study is 43 companies, this study was obtained by purposive sampling technique which then produced a sample of 25 companies the financial sector banking sub sector to be studied. The analysis technique used is multiple linear regression analysis. Based on data analysis and discussion it can be concluded that Managerial Ownership and Independent Commissioners do not affect the company's value. While the Institutional Ownership and Audit Committee affect the value of the company.DOI: https://doi.org/10.26905/afr.v3i2.3927
PENGARUH CURRENT RATIO, DEBT TO EQUITY RATIO, TOTAL ASSET TURNOVER DAN KEBIJAKAN MANAJERIAL TERHADAP PERTUMBUHAN LABA Nadia Hanifah; Kartika Hendra; Siti Nurlaela
Oikos : Jurnal Ekonomi dan Pendidikan Ekonomi Vol 4 No 1 (2020)
Publisher : Fakultas Keguruan Dan Ilmu Pendidikan Universitas Pasundan

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (458.173 KB) | DOI: 10.23969/oikos.v4i1.2164

Abstract

Earnings growth is an increase in profit or decline in profit per year and can be used to assess how the development of a company's performance. The purpose of this study is to examine and analyze the effect of current ratio, debt to equity ratio, total asset turnover and managerial ownership on earnings growth. The population in this study is the banking sub-sector companies listed on the Indonesia Stock Exchange for the period of 2016-2018. The sampling technique in this study used a purposive sampling method and obtained a sample of 20 companies. The data analysis method uses the classic assumption test and multiple linear regression analysis using SPSS 20, with the results of data analysis showing that, debt to equity ratio and managerial ownership influence earnings growth. While the current ratio and total asset turnover has no effect on profit growth. Keywords : Profit Growth, Current Ratio, Debt to Equity Ratio, Total Aset Turnover, Managerial Ownership
Upaya Peningkatan Pendapatan Petani Melalui Pemanfaatan Jamur Merang Menjadi Produk Olahan Di Kabupaten Karawang Siti Nurlaela; Suhaeni Suhaeni
Jurnal Ilmiah Wahana Pendidikan Vol 8 No 9 (2022): Jurnal Ilmiah Wahana Pendidikan
Publisher : Peneliti.net

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (278.243 KB) | DOI: 10.5281/zenodo.6626608

Abstract

The mushroom farmer group led by Mr. H. Sulaeman, is a farmer group that develops mushroom cultivation in Cirejag Village. Jatisari District, Karawang Regency. When the harvest arrives, there are problems that are often faced, namely, mushroom blooms are often found, the quality of the mushrooms that bloom is not in accordance with the quality of market demand. This causes the blooming mushrooms to be consumed personally or used as animal feed because farmers have not been able to process them into quality processed products. This product diversification effort is aimed at providing training on mushroom processing and marketing through E-commerce so as to maximize the profits obtained by mushroom farmers. The method used is in the form of training to farmer groups regarding post-harvest processing and how to market products through E-commerce. Currently the farmer group has been able to produce mushroom crackers with an initial production weight of 1,500gr to 13pcs raw crackers with a selling price of Rp. 9,000,- /pcs or 11pcs of fried crackers with a selling price of Rp. 15,000,-/pcs for the original taste and Rp. 16.000,-/pcs for other flavors with a weight of 100gr/pcs.
HUMAN RESOURCES OPTIMIZATION AND UTILIZATION OF ACCRUAL BASED ACCOUNTING INFORMATION TECHNOLOGY ON PERFORMANCE OF SURAKARTA CITY GOVERNMENT FINANCIAL REPORTING Addina Hapsari; Siti Nurlaela; Kartika Hendra Titisari
International Journal of Economics, Business and Accounting Research (IJEBAR) Vol 3, No 01 (2019): IJEBAR, VOL. 03 ISSUE 01, MARCH 2019
Publisher : LPPM ITB AAS INDONESIA (d.h STIE AAS Surakarta)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/ijebar.v3i01.463

Abstract

This research is conducted by explaining about two research variables, namely Optimization of Human Resources and Utilization of Accrual-Based Accounting Information Technology has a positive influence on Financial Reporting Performance. The research sample was employees of the Badan Pendapatan, Pengelolaan, Keuangan, dan Aset Daerah (BPPKAD). Data collection is done by taking 35 respondents from BPPKAD employees using questionnaires as research instruments. The sampling technique uses a purposive / judgment sampling method which was developed from the results of research by Umar Sekaran (2006).IITheIIresultsIIofIItheIIstudy show that H1 research has aIIIpositiveIIIinfluence on the financial statement performance variables, as well as H2 which has a positive influence on the performance of financial statements. In the F test shows the results that the two variables have a simultaneous influence on Y. Keywords: optimization, human resources, utilization, accrual based accounting system, accounting information system.
Sikap Pajak, Kesadaran Pajak, Pengetahuan Pajak dan Kepatuhan Wajib Pajak di Masa Pandemi Covid-19 Mila Putri Maria; Siti Nurlaela
Jurnal IAKP: Jurnal Inovasi Akuntansi Keuangan & Perpajakan Vol 2, No. 2, Desember 2021
Publisher : Politeknik Negeri Bengkalis

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (318.308 KB) | DOI: 10.35314/iakp.v2i2.2279

Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh sikap, kesadaran dan pengetahuan dan kepatuhan WP. Populasi penelitian ini adalah wajib pajak Pemkot Surakarta, dan memiliki sampel sebanyak 55 sampel. Jenis penelitian ini adalah penelitian kuantitatif. Dan penelitian ini menggunakan analisis regresi linear berganda. Hasil penelitian ini menyimpulkan bahwa sikap WP berpengaruh terhadap kepatuhan WP. Kesadaran wajib pajak berpengaruh terhadap kepatuhan wajib pajak. Hal ini menjelaskan bahwa banyak wajib pajak yang tidak setuju dengan pemanfaatan pajak oleh pemerintah transparan, sistem perpajakan menguntungkan wajib pajak, dan tidak membentuk dana cadangan untuk pemeriksaan pajak. Pengetahuan wajib pajak berpengaruh terhadap kepatuhan wajib pajak.