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PENGARUH UKURAN PERUSAHAAN, PROFITABILITAS, SOLVABILITAS SERTA LIKUIDITAS TERHADAP AUDIT REPORT LAG (Studi Empiris Pada Perusahaan Sektor Infrastruktur Yang Terdaftar Pada Bursa Efek Indonesia Tahun 2015-2020) Dipateruna Teruna Awaludin; Hasanudin Hasanudin; Ummil Jannah
JURNAL REKAYASA INFORMASI Vol 11 No 2 (2022): JURNAL REKAYASA INFORMASI Vol 11 No 2 Oktober 2022
Publisher : PROGRAM STUDI SISTEM INFORMASI INSTITUT SAINS DAN TEKNOLOGI NASIONAL (ISTN)

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Abstract

PENGARUH UKURAN PERUSAHAAN, PROFITABILITAS, SOLVABILITAS SERTA LIKUIDITAS TERHADAP AUDIT REPORT LAG (Studi Empiris Pada Perusahaan Sektor Infrastruktur Yang Terdaftar Pada Bursa Efek Indonesia Tahun 2015-2020) Dipa Teruna Awaloedin1 Hasanudin2 Ummil Jannah3 Abstrak Tujuan dari penelitian ini adalah untuk mengetahui pengaruh dari variabel ukuran perusahaan, profitabilitas, solvabilitas, liabilitas terhadap audit report lag pada perusahaan infrastruktur yang terdaftar pada Bursa Efek Indonesia periode 2015-2020. Jumlah sampel yang digunakan dalam penelitian ini adalah 96 sampel menggunakan data sekunder dalam laporan tahunan perusahaan yang terdaftar dalam Bursa Efek Indonesia periode 2015-2020. Teknik yang digunakan untuk pengambilan sampel yaitu metode purposive sampling. Pengolahan data dari penelitian ini menggunakan analisis regresi linear berganda dengan menggunakan software (SPSS) Versi 25.0. Pengujian dari regresi linear berganda diperoleh hasil bahwa variabel ukuran perusahaan berpengaruh negatif terhadap audit report lag, sedangkan untuk variabel profitabilitas tidak memiliki pengaruh terhadap audit report lag, untuk variabel solvabilitas berpengaruh negatif terhadap audit report lag, dan pada variabel likuiditas tidak memiliki pengaruh terhadap audit report lag. Kata Kunci : Ukuran Perusahaan, Profitabilitas, Solvabilitas dan audit Report Lag Abstract The purpose of this study was to determine the effect of firm size, profitability, solvency, and liability variables on audit report lag in infrastructure companies listed on the Indonesia Stock Exchange for the 2015-2020 period. The number of samples used in this study were 96 samples using secondary data in the annual reports of companies listed on the IDX for the 2015-2020 period. The technique used for sampling is purposive sampling method. Processing data from this study using multiple linear regression analysis using software (SPSS) Version 25.0. Testing from multiple linear regression showed that the firm size variable had a negative effect on audit report lag, while the profitability variable had no effect on audit report lag, for solvency variables had a negative effect on audit report lag, and the liquidity variable had no effect on audit report lag. Keywords : Firm Size, Profitability, Solvency, Liquidity, and Audit Report Lag.
PENGARUH KESADARAN WAJIB PAJAK, PENGETAHUAN PERPAJAKAN, DAN SANKSI PERPAJAKAN TERHADAP KEPATUHAN WAJIB PAJAK DALAM MEMBAYAR PBB DI KECAMATAN BEJI KOTA DEPOK Dipa Teruna Awaluddin; Hasanudin Hasanudin; Dwi Bunga Nur Mego Suci
JURNAL REKAYASA INFORMASI Vol 12 No 1 (2023): JURNAL REKAYASA INFORMASI Vol 12 No 1April 2023
Publisher : PROGRAM STUDI SISTEM INFORMASI INSTITUT SAINS DAN TEKNOLOGI NASIONAL (ISTN)

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This study intends to examine the impact of taxpayer compliance in paying PBB on taxpayer awareness, tax knowledge, and tax sanctions on taxpayer compliance in paying PBB in Beji District, Depok City. Quantitative techniques are used in this research method. Primary data from distributing questionnaires to taxpayers registered in Beji District, Depok City, is used in the data collection technique. The population of PBB taxpayers registered in Beji District, Depok City, is 59,323 PBB taxpayers, and 100 respondents are the research sample. SPSS program version 25 is used to process data. Validity test, reliability test, classical assumption test (normality test, multicollinearity test, heteroscedasticity test, and autocorrelation test), t test, F test, multiple linear regression analysis, and the coefficient of determination (R2 test) are the data analysis techniques used. The results showed that: (1) taxpayer awareness does not affect taxpayer compliance in paying PBB in Beji District, Depok City, (2) tax knowledge has a significant positive effect on taxpayer compliance in paying PBB in Beji District, Depok City, (3) tax sanctions have a significant positive effect on taxpayer compliance in paying PBB in Beji District, Depok City. Key words: taxpayer awareness, tax knowledge, tax sanctions, and taxpayer compliance
PENGARUH KUALITAS PELAYANAN, TEKNOLOGI INFORMASI & KEMUDAHAN PENGGUNA DENGAN TERHADAP PELAPORAN PAJAK E-FILING Dipateruna Teruna Awaludin; Hasanudin Hasanudin; Yolif Alfitriani
JURNAL REKAYASA INFORMASI Vol 12 No 2 (2023): JURNAL REKAYASA INFORMASI Vol 12 No 2 Tahun 2023
Publisher : PROGRAM STUDI SISTEM INFORMASI INSTITUT SAINS DAN TEKNOLOGI NASIONAL (ISTN)

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ABSTRACT This study aims to analyze the influence of Service Quality. Information Technology, and User Ease of Tax Reporting e-Filing. This study uses primary data obtained from respondents' answers to the questionnaire used in the study. The sample of this research is 100 taxpayers at the Depok Sawangan Primary Tax Service Office. Sampling technique using purposive sampling. Methods of data analysis using Descriptive Statistics, Data Quality Test, Classical Assumption Test, and Hypothesis Testing which consists of the Simple Regression Analysis Method, and the Coefficient of Determination, F Test, and t Test. The results show that Service Quality has a significant and positive effect on Tax Reporting e-Filing. Information Technology has a significant and positive effect on Tax Reporting e-Filing. User Ease has a significant and positive effect on Tax Reporting e-Filing. Keywords : Service Quality. Information Technology, User Ease and Tax Reporting e-Filing.
ENTREPRENEURSHIP MANAGEMENT OF DARUL FIKRI ISLAMIC BOARDING SCHOOL BASED ON RELIGIOUS TOURISM Hasanudin Hasanudin; Ariefanda Iqbal Perdhana; Supriaman Supriaman
Dinamika: Jurnal Manajemen Sosial Ekonomi Vol 3 No 2 (2023): DINAMIKA : Jurnal Manajemen Sosial Ekonomi
Publisher : LPPM Sekolah Tinggi Ilmu Ekonomi - Studi Ekonomi Modern

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51903/dinamika.v3i2.388

Abstract

A pesantren with the aim of exploring entrepreneurship education, as well as supporting Islamic education and religious spirituality in entrepreneurship education, employs methods and activities that support the creation of knowledge, competencies, and experiences that enable students to take the initiative and participate in the creation of entrepreneurial value based on Islamic values. A student must possess entrepreneurial character to be able to create a business opportunity when they enter society. Entrepreneurial character can be shaped in various ways, one of which is through pesantren. Pesantren serves as a place for students to directly learn about entrepreneurship and the application of economics in accordance with Islamic law. The presence of pesantren business units is expected to equip students with various skills in line with the demands of the times. The aim of this research is to understand the role of pesantren business units in shaping the entrepreneurial character of students and to identify the factors influencing entrepreneurship development in Darul Fikri Pesantren. This research uses a qualitative research approach. Data collection techniques include observation, interviews, documentation, and a combination/triangulation of these methods. Data is analyzed by reducing irrelevant data, presenting the data, and drawing conclusions. The research concludes that the role of pesantren has an impact on shaping entrepreneurial character. The factors influencing religious tourism development include funds, natural resources, the community, government policies, labor, private sector involvement, tourism object potential, and promotion.
Strategi Promosi Terhadap Peningkatan Volume Penjualan Pada Toko Redjo AC Sukoharjo Hasanudin Hasanudin; Esti Dwi Rahmawati; Agus Suyatno
Jurnal Bintang Manajemen Vol. 1 No. 3 (2023): September : Jurnal Bintang Manajemen
Publisher : Pusat Riset dan Inovasi Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jubima.v1i3.1895

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The market for the need for electronic goods such as air conditioners is much sought after by the public, which is marked by the large number of dealers or electronics stores that sell air conditioners. This has the impact of causing competition between business actors to attract consumers to buy. In this study the method used by researchers used data collection methods through observation, interviews, and documentation directly in the field, with qualitative descriptive analysis techniques and SWOT analysis using SWOT matrix analysis tools. The purpose of this research is to find out the promotion strategy that is run by Redjo AC store and the right promotion strategy to use it. The right promotion strategy to be carried out by the Redjo AC Sukoharjo store is a direct marketing promotion strategy because it will make consumers feel served by their air conditioning needs, what consumers want will be what they want and will make consumers loyal and will recommend to others
Mengelola Sampah Menjadi Pupuk di Desa Labuan Kecamatan Lage Kabupaten Tojo Una-Una Indro Subagyo; Hasanudin Hasanudin; Saharudin Saharudin
Joong-Ki : Jurnal Pengabdian Masyarakat Vol. 2 No. 2: Mei 2023
Publisher : CV. Ulil Albab Corp

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56799/joongki.v2i2.1613

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Article History: Received: Revised: Accepted: Abstract: The concept of community-based waste management must be accompanied by community empowerment. community empowerment in this case is making the community have the power or power to be able to manage waste so that it becomes something useful and worth selling. Empowerment refers to the ability of people so that they have the ability to meet basic needs, increase income, and to be able to participate in the development process. The purpose of this service is to create a green and clean village packaged in a community service package by the team of lecturers from the Poltekkes Kemenkes Palu. Activity Steps The activity steps carried out are intensive training through the following stages: 1. Lectures on the study of waste management systems. 2. Lectures on managing and processing household waste, especially the 3R method of composting (Reduce, Reuse, Recycle). 3. Demonstration on the implementation of the Garbage Bank. 4. Practice segregating waste and applying composter. 5. Consultation in overcoming some of the obstacles faced by participants in household waste management. 6. The culture of mutual cooperation in the community Keywords: Gerbage, composter, reduce, reuse, recycle
Pengaruh Penerapan Metode Visualization, Auditory, Kinestetic (VAK) Terhadap Hasil Belajar Fiqih Materi Tatacara Pengurusan Jenazah Hasanudin Hasanudin; Mu’arif Mu’arif
JURNAL PENDIDIKAN ISLAM AL I’TIBAR Vol 5 No 2 (2018): Jurnal Pendidikan Islam Al I'tibar
Publisher : Program Studi Pendidikan Agama Islam Fakultas Agama Islam Universitas Nurul Huda

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30599/jpia.v5i2.603

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Penelitian ini dilatarbelakangi kurang efektifnya pembelajaran Fiqih di kelas X MA Nurul Huda Sukaraja. Tujuan penelitian ini adalah untuk mengetahui pengaruh penerapan metode Visualization, Auditory, Kinestetic (VAK) terhadap hasil belajar Fiqih materi Tatacara Pengurusan Jenazah peserta didik kelas X MA Nurul Huda Sukaraja. Dilihat tingkat eksplanasi termasuk jenis penelitian eksperimen menggunakan desain quasi eksperiment. Sampel penelitian ini adalah seluruh peserta didik kelas X IPA dan X MAK MA Nurul Huda Sukaraja yang berjumlah 56 peserta didik. Teknik pengumpulan data menggunakan tes dan dokumentasi sedangkan uji hipotesis dilakukan menggunakan uji t polled varian. Sebagai kegiatan akhir analisis data penelitian dapatlah disimpulkan Pertama: Hasil l belajar Fiqih materi Tatacara Pengurusan Jenazah peserta didik yang pembelajarannya menerapkan metode Visualization, Auditory, Kinestetic (VAK) di kelas X MA Nurul Huda Sukaraja Kecamatan Buay Madang adalah sedang. Kedua: Hasil belajar Fiqih materi Tatacara Pengurusan Jenazah peserta didik yang pembelajarannya menerapkan metode ceramah di kelas X MA Nurul Huda Sukaraja Kecamatan Buay Madang adalah sedang. Ketiga: Terdapat pengaruh yang signifikan penerapan metode Visualization, Auditory, Kinestetic (VAK) terhadap hasil belajar Fiqih materi Tatacara Pengurusan Jenazah peserta didik kelas X MA Nurul Huda Sukaraja Kecamatan Buay Madang.
Impact of Career Development and Work-Life Balance on Job Satisfaction Mediated by Work Engagement Among Nurses in Kubu Raya Liau Ie Hau; Hasanudin Hasanudin; Ikram Yakin; Arman Jaya
Digital Innovation : International Journal of Management Vol. 2 No. 2 (2025): Digital Innovation : International Journal of Management
Publisher : Asosiasi Riset Ilmu Manajemen Kewirausahaan dan Bisnis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/digitalinnovation.v2i2.358

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With an emphasis on work engagement as a mediating variable, this study intends to investigate the effects of career development and work-life balance on job satisfaction among nurses in Kubu Raya, West Kalimantan. Using a quantitative methodology, structured questionnaires were used to gather data from 223 nurses, and SmartPLS software assisted in the analysis of the data using Structural Equation Modeling (SEM). Purposive sampling was used in the study, and one of the selection factors was the length of employment. The results show that work-life balance also has a positive and significant impact on work engagement, and career growth has a positive and large impact on work engagement. Furthermore, work-life balance and career advancement both directly, favorably, and significantly impact job satisfaction. Job satisfaction has been demonstrated to be favorably and significantly influenced by work engagement, which acts as a meaningful mediator. Furthermore, through work engagement, career development and work-life balance both have a positive and statistically significant mediation effect on job satisfaction.
Pengaruh Work Environment dan Quality of Work Life terhadap Employee Performance Generasi Z dengan Mental Health sebagai Variabel Mediasi Mikael Hendri. S; Ramadania Ramadania; Ikram Yakin; Hasanudin Hasanudin
GEMILANG: Jurnal Manajemen dan Akuntansi Vol. 5 No. 2 (2025): : Jurnal Manajemen dan Akuntansi
Publisher : BADAN PENERBIT STIEPARI PRESS

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56910/gemilang.v5i2.2421

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This study aims to examine the influence of work environment and quality of work life on employee performance, with mental health as a mediating variable among Generation Z employees in startup companies across Indonesia. The population in this research consists of Generation Z individuals working in startups throughout the country. The study employs the Structural Equation Modeling (SEM) method to analyze the data. It investigates the significant relationships between work environment, quality of work life, employee performance, and mental health by developing a new model to illustrate the interactions among these variables. The results indicate that improvements in work environment and quality of work life can enhance the performance of Generation Z employees, especially when their mental health is well-maintained. This research contributes to a deeper understanding of the factors influencing employee performance in the context of work environment and quality of work life, and provides recommendations for employees to pay greater attention to their mental health.
Employer Branding and Compensation Effects on Job Seekers’ Interest in FMCG: Reputation as Mediator Muhammad Arrazi Bagaswara; Arman Jaya; Hasanudin Hasanudin; Ikram Yakin
Jurnal Ilmu Manajemen, Ekonomi dan Kewirausahaan Vol. 5 No. 2 (2025): Juli : Jurnal Ilmu Manajemen, Ekonomi dan Kewirausahaan
Publisher : Pusat Riset dan Inovasi Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jimek.v5i2.6297

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Today’s increasing number of companies in the Fast-Moving Consumer Goods (FMCG) sector is intensifying the competition among FMCG firms in Indonesia for top talent, which has triggered a “war for talent.” The battle to attract the best employees has become just as intense as the competition for customers, compelling organisations to distinguish themselves from their competitors to be seen as an appealing employer to prospective candidates and current staff. This study aims to identify the key factors that influence Employer Branding (EB) among job seekers in Indonesia to support FMCG companies in crafting more effective recruitment strategies. The research utilised a questionnaire survey with 250 respondents selected through quota sampling. Using Structural Equation Modelling (SEM) with the AMOS 23 tool, the results of this study indicate that company attractiveness, compensation, and company reputation can affect job application interest, where company attractiveness is the most influential factor in job application interest in FMCG companies. Company reputation has also been proven to mediate the influence of company attractiveness on job application desire.