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Journal : Akuntansi Bisnis

MAKNA BONUS BAGI PENGEMUDI TRANSPORTASI ONLINE Darti Djuharni; Wilujheng Dwi Pangesti
Akutansi Bisnis & Manajemen ( ABM ) Vol 27 No 1 (2020): April
Publisher : STIE Malangkucecwara

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (358.622 KB) | DOI: 10.35606/jabm.v27i1.567

Abstract

The interpretive paradigm used in this study is intended to uncover the meaning of bonuses for online transportation drivers. The existence of benefits felt by the community towards the existence of online transportation, encourages researchers to study it further. Nine online transportation drivers in Malang were used as informants in this study. Interviews were conducted based on the willingness of the drivers and conducted while the person was waiting for the order. Based on the results of the analysis that has been done, the meaning of bonuses revealed in this study are: Fulfillment of Basic Needs, Performance Enhancement, Fulfillment of Safety and Comfort, and Existence of Achievement Assessment
MEMAKNAI KINERJA PENYULUH KELUARGA BERENCANA DI KABUPATEN PASURUAN Yuni Arfiani; Darti Djuharni; Hariyanto Hariyanto
Akutansi Bisnis & Manajemen ( ABM ) Vol 28 No 1 (2021): April
Publisher : STIE Malangkucecwara

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (331.757 KB) | DOI: 10.35606/jabm.v28i1.811

Abstract

sesuai dengan tujuan penelitian yaitu Memaknai Kinerja Penyuluh Keluarga Berencana (KB) di Kabupaten Pasuruan. Data dikumpulkan melalui wawancara mendalam, observasi, dan dokumentasi. Tahapan analisis yang dilakukan dalam penelitian ini adalah membuat transkrip wawancara ; menginventarisasi pernyataan-pernyataan yang unik ; mengelompokkan berdasarkan tema-tema tertentu, serta mereduksi data yang tidak relevan. Hasil penelitian menunjukkan bahwa Kinerja Penyuluh KB tampak dari adanya Kerja keras dan Kerja Pintar, komunikasi dan kordinasi yang baik, dan Kepuasan kerja yang dirasakan.
Pengaruh Struktur Modal terhadap Pajak Penghasilan dan Ukuran Perusahaan sebagai Moderasi (Effect of Capital Structure on Income Tax and Firm Size as Moderating) Pega, Eusebius Faleriano; Djuharni, Darti; Liana, Yuyuk; Djafri, Taufik
Akutansi Bisnis & Manajemen ( ABM ) Vol 30 No 1 (2023): April
Publisher : STIE Malangkucecwara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35606/jabm.v30i1.1191

Abstract

This study aims to measure the effect of capital structure on income tax with company size as a moderating variable. Data was collected from 57 companies in the consumer goods industry sector listed on the Indonesian stock exchange for the 2019-2021 period. Of the 57 companies that met the criteria, there were 14 companies. A number of these 14 companies were then analyzed with the help of SmartPLS and the results obtained were that capital structure had a significant effect on income tax as indicated by the LDAR and DER ratios, company size as a moderating variable also affected the relationship between LDAR and income tax, but company size as a moderating variable did not affect the corporate income tax payable.
Analisis Budget Kas Dalam Meningkatkan Likuiditas dan Profitabilitas Perusahaan Elaksmi, Lydia Resti; Djuharni, Darti
Akutansi Bisnis & Manajemen ( ABM ) Vol 26 No 2 (2019): Oktober
Publisher : STIE Malangkucecwara

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (341.269 KB) | DOI: 10.35606/jabm.v26i02.455

Abstract

The purpose of the study to find out how the cash budget implementation at metal company UD Lancar Jaya, Tulungagung in increasing liquidity and profitability. The research method used is case study research. The researcher conducts financial ratio analysis consisting of analysis of liquidity and profitability through financial statements, namely the income statement and balance sheet for 2015-2017 and prepares financial report projections in 2018. The analysis shows that the company faces the problem that is using inefficient funds