Garuda - Garba Rujukan Digital

Pengaruh Ukuran Perusahaan Dan Pertumbuhan Perusahaan Terhadap Opini Audit Going Concern PT. Unilever Tbk 2014-2018 Johandri Iqbal
Jurnal Bisnis Dan Kajian Strategi Manajemen Vol 4, No 2 (2020): JURNAL BISNIS DAN KAJIAN STRATEGI MANAJEMEN
Publisher : universitas teuku umar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35308/jbkan.v4i2.2500

This research was conducted at PT. Unilever Indonesia Tbk. listed on the Indonesia Stock Exchange. The data used are the financial statements of PT. Unilever Indonesia Tbk. 2014-2018, data is taken from www.idx.co.id. The number of variables studied were three variables, namely Company Size (X1), Company Growth (X2) as the independent variable, and Going Concern Audit Opinion (Y) as the dependent variable. The analysis in this study used multiple regression and the coefficient of determination test. The research location chose PT. Unilever Indonesia Tbk, because PT. Unilever Indonesia Tbk is one of the major companies for which Indonesian financial data can be researched. This reason is what makes researchers interested in conducting research on the influence of Company Size and Company Growth on the Going Concern Audit Opinion of PT. Unilever Indonesia Tbk 2014-2018. The results of this study have a simultaneous influence on firm size (X1) and company growth (X2) on going-concern audit opinion and this effect is 56.7% and the remaining 43.3% is from other unknown variables in this study. Keywords: Company Size, Company Growth, Financial Statements, Audit Opinion

Metode Pembelajaran E-Learning Menggunakan Technology Acceptance Modelling (TAM) Untuk Pembelajaran Akuntansi Johandri Iqbal; Arisman -
InFestasi Vol 14, No 2 (2018): DESEMBER
Publisher : Universitas Trunojoyo Madura

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21107/infestasi.v14i2.4856

This study develops E-learninglearning model. By applying E-learninglearning design, it facilitates lecturer and student to expand supporting course on their own. E-learningsystem design uses technology acceptance model concept (TAM) which is a technology and information system acceptance model will be used by the user. The construct in technology acceptance mode is perceived usefulness, perceived ease of use, attitude towards behavior, behavioral intention, and actual technology use. Hypothesis test used structural equation modeling (SEM). By testing the validity and reliability, Model fit criteria, Output Laten Variable coefficients, Output Indirect and total Effects, seven hypothesis which would be examined, five hypothesis are accepted and two hypothesis are rejected.

Sistem Perhitungan Penggajian Pekarya Berbasis Web Di PT. Petrowell Energi Refhika Dwi Yanthi; Johandri Iqbal
Journal of Applied Accounting and Business Vol 2 No 1 (2020): JAAB - Juni 2020
Publisher : LPPM Politeknik Jambi

PT. Petrowell Energi is a company engaged in contracting, trading, repair for industrial equipment and the provision of services for empowering human resources. In providing services, this company processes its data using a computerized but simple payroll system that uses software Ms. Excel, so that in processing data experienced obstacles that cause the process of errors such as incorrect inputting salary data, personal data and salary reports that must be calculated and the process of calculation is repeated from each employee. The purpose of this web-based payroll information system is to overcome the problems that arise in the manual system currently running at PT. Petrowell Energy as well as being a good solution for companies for the creation of a more transparent and accountable system, in its processing it will be more effective and efficient. The method of data collection is done by means of interviews, observations, documentation and analysis of systems used by the company. The results of this study are to produce a computerized payroll information system that is provided with ease in providing payroll data information such as employee data information, and payroll data. In payroll data information systems, the authors use data flow diagrams, DFD, ERD, and MySQL for data processing.

Pengaruh Kurs Valuta Asing terhadap Nilai Ekspor Teh Kayu Aro pada PT. Perkebunan Nusantara VI Johandri Iqbal; Heriyani Heriyani; Anggun Wigiarti
Global Financial Accounting Journal Vol 6 No 1 (2022)
Publisher : Faculty of Economics, Universitas Internasional Batam

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37253/gfa.v6i1.6540

Purpose - The purpose of this research activity is to assess how much influence the foreign exchange rate has on the export value of orthodox wood aro tea exported by PT. Perkebunan nusantara VI. Research Method - This study uses secondary data with the type of time series data or the so-called time series, the analytical method used is descriptive analysis which is arranged in tabular foem. Meanwhile, to assess the effect of the foreign exchange rate on the export value of tea kayu aro, the researchers used the Ordinary Least Square (OLS) model of regression analysis. Findings - This result is fully supported by the theory of depreciation and appreciation of the exchange rate, both of which affect consumer demand and purchasing power. When the exchange rate depreciates, the selling price of export products will decrease in the international market. However, when there is an appreciation of the exchange rate, the selling price of export products will increase due to the high exchange rate Implication - From the resukts of the study, it was stated that the foreign exchange rate had an effect on the export of tea kayu aro, but the effect was not too large. Therefore, it is hoped that later PT. Perkebunan Nusantara VI can pay more attention to the linkages and continuity of the export process of tea kayu aro, so that later the export value of tea kayu aro can always be at a stable amount.

Pengaruh Kemudahan dan Ketersediaan Fitur terhadap Penggunaan Mobile Banking Johandri Iqbal; Heriyani Heriyani; Isroq Urrahmah
Global Financial Accounting Journal Vol 5 No 2 (2021)
Publisher : Faculty of Economics, Universitas Internasional Batam

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37253/gfa.v5i2.6001

This study aims to analyze the effect of convenience and feature availability on the use of mobile banking at PT Bank Negara Indonesia (Persero) Tbk. This study uses a questionnaire as an instrument to take a sample of 100 respondents who are users of BNI Mobile Banking. The sampling method used is probability sampling. The analytical method used in this research is multiple linear regression analysis. The independent variables in this study, namely the convenience and availability of features, are able to explain the dependent variable, namely the use of mobile banking by 67%, the remaining 33% is determined or explained by other variables not included in this analysis or study. The results of this study indicate that the ease and availability of features have a significant effect on the use of mobile banking because it has a significance value <0.05 (0.001 for convenience and 0.001 for feature availability). And simultaneously the ease and availability of features have a significant effect on the use of mobile banking with a significance value of 0.000 <0.05.

SISTEM INFORMASI AKUNTANSI PERSEDIAAN PADA PT. WIRA PELUMASINDO JAMBI Johandri Iqbal
Jurnal Sistem Informasi Vol 11, No 1 (2019)
Publisher : Universitas Sriwijaya

PT. Wira Pelumasindo Jambi merupakan salah satu perusahaan yang bergerak dibidang penjualan (distributor) barang yang berupa pelumas. Pengelolaan barang pada perusahan ini masih dilakukan secara manual sehingga kinerja pada proses pengelolaan barang masih belum optimal. Agar pengelolaan dapat lebih optimal harus menggunakan sistem informasi persediaan. Penelitian ini dilakukan pada bagian barang masuk dan barang keluar pada gudang, sistem informasi ini menggunakan metode FIFO (First In First Out) untuk mengatur alur keluar masuknya barang. Metode pendekatan yang dipakai penulis yaitu pengumpulan data, analisa serta merancang sistem berdasarkan hasil penelitian yang dilakukan. Pengembangan sistem informasi persediaan ini menggunakan model waterfall dan model aliran data yang digunakan adalah DFD (Data Flow Diagram). Bahasa pemrograman menggunakan PHP, dan database MySQL. Penelitian ini menghasilkan sistem informasi persediaan yang dapat diimplementasikan pada PT. Wira Pelumasindo Jambi.

Analisis Perhitungan Dan Penyetoran PPh Pasal 23 Atas Jasa Sewa Pada PT. Perkebunan Nusantara VI Johandri Iqbal; Heriyani Heriyani; Habiba Oktarina
Journal of Applied Accounting and Business Vol 4 No 2 (2022): JAAB - Desember 2022
Publisher : LPPM Politeknik Jambi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37338/jaab.v4i2.233

Article 23 income tax is a mandatory contribution to the state owed by an individual or entity that is coercive in nature based on the law, without receiving direct compensation and being used for the state's purposes for the greatest prosperity of the people. The purpose of this study was to find out how the calculation and deposit of Article 23 Income Tax for rental services at PT. Perkebunan Nusantara VI Jambi is in accordance with the Law of the Minister of Finance Regulation No. 141/PMK.03/2015. The analytical method used in this study is the quantitative descriptive method, namely the method by collecting data, compiling and then interpreting and analyzing it by reprocessing the data obtained so as to provide complete information. In this study, the calculation and collection of Article 23 Income Tax on rental services at PT. Perkebunan Nusantara VI Jambi has complied with the Regulation of the Minister of Finance No. 141/PMK.03/2015 which is subject to a tax of 2% of the tax base excluding PPh 21.

Perancangan Sistem Informasi Akuntansi Penjualan Berbasis Web Pada Saiioproject Jambi Johandri Iqbal; Yuventina Laura Hoba
Journal of Applied Accounting and Business Vol 3 No 1 (2021): JAAB - Juni 2021
Publisher : LPPM Politeknik Jambi

SAIIOPROJECT Jambi is one of the businesses engaged in the sale of goods and services in the world of photography. Management in the sale of goods and services in this business is still done manually so that the performance in the process of selling goods is still not optimal. In order for optimal management to use a sales information system. This research was conducted in the sales of goods, this information system uses the calculation of COGS (Cost of Goods Sold). The approach method used by the author is data collection, interviews, observation and reference studies and designing a system based on the results of the research conducted. The development of this sales information system uses a waterfall model and the data flow model used is DFD (Data Flow Diagram). Programming language using PHP, Notepad ++ and HTML. This research produces a sales information system that can be implemented in the SAIIOPROJECT Jambi business

Effect of Cash Flow on Liquidity Levels in PT. by Pekebunan Nusantara VI johandri iqbal; Heriyani; Virnanda Nurlina
Jurnal Penelitian Ekonomi dan Akuntansi (JPENSI) Vol 8 No 2 (2023): JURNAL PENELITIAN EKONOMI DAN AKUNTANSI (JPENSI)
Publisher : Universitas Islam Lamongan

Show Abstract | Download Original | Original Source | Check in Google Scholar

This study aims to test the influence of cash flows on the level of liquidity present in PT. Farming of Nusantara VI. This study uses quantitative methods with causal relationships. (sebab-akibat). The research consists of four variables, namely, operating activity, investment activity and financing activity as free variables with liquidity as bound variables. The population in this study is a financial report on PT. The Nusantara VI plantation begins in 2018-2021 and uses 16 samples of triwulan reports each year. Data analysis techniques in this study use classical assumption testing, double linear regression analysis, t test, F test and determination coefficient. Data processing in this study uses SPSS software. The results of the research showed that, in part, the cash flow of operational activity, investment activity cash flow and financing cash flow have a significant impact on liquidity. Simultaneously the cash flow of operational activity, the cash flows of investment activity, and the funding cash flow also have a significant influence on liquidity in PT. Farming of Nusantara VI

Sistem Perhitungan Penggajian Pekarya Berbasis Web Di PT. Petrowell Energi Refhika Dwi Yanthi; Johandri Iqbal
Journal of Applied Accounting And Business Vol. 2 No. 1 (2020): JAAB - Juni 2020
Publisher : LP2M Politeknik Jambi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37338/jaab.v2i1.52

PT. Petrowell Energi is a company engaged in contracting, trading, repair for industrial equipment and the provision of services for empowering human resources. In providing services, this company processes its data using a computerized but simple payroll system that uses software Ms. Excel, so that in processing data experienced obstacles that cause the process of errors such as incorrect inputting salary data, personal data and salary reports that must be calculated and the process of calculation is repeated from each employee. The purpose of this web-based payroll information system is to overcome the problems that arise in the manual system currently running at PT. Petrowell Energy as well as being a good solution for companies for the creation of a more transparent and accountable system, in its processing it will be more effective and efficient. The method of data collection is done by means of interviews, observations, documentation and analysis of systems used by the company. The results of this study are to produce a computerized payroll information system that is provided with ease in providing payroll data information such as employee data information, and payroll data. In payroll data information systems, the authors use data flow diagrams, DFD, ERD, and MySQL for data processing.

Title

Found 29 Documents
Search

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Title Search

Found 29 Documents Search

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Title

Found 29 Documents
Search