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PENGARUH INTELLECTUAL CAPITAL TERHADAP BUSINESS PERFORMANCE DENGAN PENDEKATAN BALANCED SCORECARD PADA PERUSAHAAN MANUFAKTUR BERSKALA BESAR DI SURABAYA Nurul Kompyurini
InFestasi Vol 6, No 1 (2010): JUNI
Publisher : Universitas Trunojoyo Madura

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21107/infestasi.v6i1.479

Abstract

The  purpose of this empirical research is to examine influenced the three elements of intellectual capital that are human capital, structural capital, and customer capital  with business performance.Data used for this research was collected from human resources development, financial, marketing, and  R D manager. Data collected by contact person. 37 questionnaires were sent to managers from big scale manufactur enterprises in Surabaya. Analysis was  conducted using Linear Multiple Regression with SPSS 11.0 softwares.The main conclusions from this  research are that : human capital, structural capital, and customer capital  simultaneously  have  positive  and significant influence with business performance    human capital has positive  and significant influence with business performance,  structural capital has positive  and significant influence with business performance, and customer capital has positive  and significant influence with business performance.
KAJIAN IMPLEMENTASI CORPORATE SOCIAL RESPONSIBILITY PERBANKAN SYARIAH DITINJAU DARI SHARIAH ENTERPRISE THEORY PADA PT. BANK PEMBIAYAAN RAKYAT SYARIAH BHAKTI SUMEKAR CABANG PAMEKASAN - Samsiyah; Yudhanta Sambharakhresna; Nurul Kompyurini
InFestasi Vol 9, No 1 (2013): JUNI
Publisher : Universitas Trunojoyo Madura

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21107/infestasi.v9i1.504

Abstract

The objective of this study is to analyze the implementation of corporate social responsibility (CSR) of syariah banking based on the shariah enterprise theory. This study explore how BPRS Bhakti Sumekar apply its company social responsibilities. It uses observation method, interview method, and documentation method towards parties responsible to implement CSR and uses analyses based on disclosure items of social responsibilities of shariah enterprise theory. The results shows that CSR implementation of PT. BPRS Bhakti Sumekar is still very limited, performed voluntarily, and still far in the way to correspond to the shariah enterprise theory.
ANALISIS PENGARUH IMPLEMENTASI LAYANAN SAMSAT KELILING TERHADAP KEPATUHAN WAJIB PAJAK KENDARAAN BERMOTOR RODA DUA DI KABUPATEN PAMEKASAN Riskiyatur Rohemah; Nurul Kompyurini; Emi Rahmawati
InFestasi Vol 9, No 2 (2013): DESEMBER
Publisher : Universitas Trunojoyo Madura

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21107/infestasi.v9i2.565

Abstract

The purpose of this research was to describe the implementation of Samsat Keliling services on taxpayers compliance of motorcycle both partially and simultaneously tested using variables of access taxes, facilities, complaint center, and the website. The primary data was gathered by survey questionnaire directly on the 100 taxpayers of motorcycle owner who used services samsat keliling. The sampling technique used was simple random sampling. The data analysis was done by using multiple linier regression and hypothesis T test and F test dan coefficient determination (R).The result showed, in partial test, the variable of access taxes and (R2) complaint center significantly influence taxpayers compliance of motorcycle owners. Although, the variable of facilities and the website were not significantly influence the taxpayers compliance. On the other hand, in simultaneous test, variable of access taxes, facilities, complaint center, and the website significantly influence taxpayers compliance of motorcycle owners.
PENGARUH KUALITAS GOOD CORPORATE GOVERNANCE TERHADAP NILAI PERUSAHAAN DENGAN KINERJA KEUANGAN SEBAGAI VARIABEL INTERVENING Novida Dwi Khumairoh; Yudhanta Sambharakreshna; Nurul Kompyurini
JAFFA Vol 2, No 1 (2014): April
Publisher : Master of Accounting Universitas Trunojoyo Madura

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21107/jaffa.v2i1.760

Abstract

The purposes of this research are to know some empirical evidence about influence of quality of Good Corporate Governance on firm value with financial performance as intervening variables, and effectiveness of Good Corporate Governance influence either directly or indirectly to the firm falue. Analysis method that used in this research is path analytical method with pooled data approach. Sample of this research is company successively participated in ranking of CGPI in 2009-2012. The sampling method that used is purposive sampling with total sample of 10 companies.The quality of GCG has not influence to ROA, and significantly positive influence to ROE and NPM. ROA variable has significantly positive influence to Tobin’s Q, but ROE and NPM have not significantly negative influence on Tobin’s Q. The quality of GCG has not significantly negative influence to Tobin’s Q directly. for indirect influence indicates that NPM, ROA and ROE are unprovable as intervening variable
Internalisasi Mata Kuliah Praktikum Perpajakan melalui Pendampingan Pelaporan SPT Tahunan di Fakultas Hukum Devi Aisafitri; Khy’sh Nusri Leapatra Chamalinda; Nurul Kompyurini
Jurnal Altifani Penelitian dan Pengabdian kepada Masyarakat Vol. 5 No. 5 (2025): September 2025 - Jurnal Altifani Penelitian dan Pengabdian kepada Masyarakat
Publisher : Indonesian Scientific Journal

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59395/altifani.v5i5.778

Abstract

Kegiatan ini sebagai wujud internalisasi mata kuliah praktikum perpajakan, yakni Mahasiswa D3 Akuntansi melakukan kegiatan pendampingan pelaporan SPT Tahunan bagi Wajib Pajak Orang Pribadi di lingkungan Fakultas Hukum Universitas Trunojoyo Madura. Kegiatan pengabdian ini bertujuan untuk meningkatkan pemahaman dan kepatuhan Wajib Pajak dalam hal pelaporan SPT Tahunan untuk tahun pajak 2024. Kegiatan dilakukan oleh Mahasiswa D3 Akuntansi dan juga didampingi oleh dosen Jurusan Akuntansi. Peserta kegiatan adalah Dosen di lingkungan Fakultas Hukum UTM. Kegiatan ini dilaksanakan melalui tiga tahap yaitu persiapan, pelaksanaan dan evaluasi. Hasil kegiatan menunjukkan pemahaman dan kepatuhan Wajib Pajak dalam hal pelaporan SPT Tahunan cenderung meningkat. Tingkat pemahaman Wajib Pajak terhadap proses pelaporan SPT Tahunan melalui efiling yakni 80% sudah memahami, dan jumlah Wajib Pajak yang melaporkan SPT Tahunan dengan benar dan tepat waktu telah mencapai 100% (dari 50 peserta). Selain itu, saat pendampingan pelaporan SPT Tahunan juga mengalami tantangan baik dari segi Wajib Pajak maupun teknis.