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Journal : proceeding umsurabaya

ANALISIS FAKTOR – FAKTOR YANG MEMPERNGARUHI MINAT BERTRANSAKSI MENGGUNAKAN E-COMMERCE Putri Nasucha; Syaiful Syaiful
PROCEEDING UMSURABAYA Prosiding Nasional " Perspektif Digitalisasi, Ekonomi, Dan Bisnis Pasca Pandemi"
Publisher : Universitas Muhammadiyah Surabaya

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Abstract

As a growing transaction dealer, E-commerce has many risks and uncertainties compared to conventional transactions, but e-commerce users continue to increase. For this reason, the purpose of this study is to find out what is behind a person's interest in transacting using e-commerce. This research method uses quantitative methods with multiple linear regression analysis techniques. The sample of this research is accounting student of Muhammadiyah University of Gresik. The results showed that the variables of convenience, subjective norms, and knowledge of AIS had an effect on the interest in transacting using e-commerce, while the security variables and risk perception had no effect on the interest in transacting using e-commerce. From the results of this study, recommendations for further research are expected to be able to add new variables, not only using the questionnaire method and can expand the population.Keywords: Convenience; Interests in Transactions Using E-Commerce; Knowledge of SIA; Perceptions of Risk;  Security; Subjective Norms
DETERMINAN PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY (CSR) PADA PERUSAHAAN SEKTOR PERTAMBANGAN DI BURSA EFEK INDONESIA (BEI) Izzatu Mukhlishoti; Syaiful Syaiful
PROCEEDING UMSURABAYA Prosiding Nasional " Perspektif Digitalisasi, Ekonomi, Dan Bisnis Pasca Pandemi"
Publisher : Universitas Muhammadiyah Surabaya

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Abstract

Corporate Social Responsibility (CSR) disclosure activities carried out by companies, especially companies in the mining sector, are still not optimal. This study aims to see what factors can affect the implementation of the company's CSR disclosures. Sampling using purposive sampling method with 70 research data. This study uses multiple linear regression analysis test. The results showed that the variables of profitability, firm size and growth had an effect on the disclosure of corporate social responsibility, but for corporate growth it was negatively related to the disclosure of corporate social responsibility. Further research is expected to use companies in other sectors with a longer period and it is suggested to add research variables that can affect the company's CSR disclosure.Keywords: Company Growth; Company Size; Corporate Social Responsibility (CSR) Disclosure; Profitability.
Pengaruh Modal Kerja, Hutang Dan Net Profit Margin Terhadap Laba Pada Perusahaan Sektor Makanan Dan Minuman Yang Terdaftar Di BEI Dela Sasmita; Syaiful Syaiful
PROCEEDING UMSURABAYA Prosiding Nasional " Perspektif Digitalisasi, Ekonomi, Dan Bisnis Pasca Pandemi"
Publisher : Universitas Muhammadiyah Surabaya

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Abstract

ABSTRACTThe purpose of this research is to prove the effect of working capital, debt and net profit margin on profits in food and beverage sector companies listed on the Indonesia Stock Exchange. The sampling method used in this research is purposive sampling. This study uses secondary data in the form of financial reports on the official website of the Indonesia Stock Exchange (www.idx.co.id). The samples of this study were 15 companies in the food and beverage sub-sector that were listed on the IDX for 3 years (2017-2019). This study was tested using multiple linear regression analysis. This study shows that working capital and debt have no effect on profits in the food and beverage sub-sector companies listed on the IDX. Meanwhile, net profit margin has an effect on profits in the food and beverage sub-sector companies listed on the IDX. Keywords                    : Debt; Net Profit Margin; Profit; and Working Capital ABSTRAK Tujuan dari penelitian ini adalah untuk membuktikan pengaruh modal kerja, hutang dan net profit margin terhadap laba perusahaan sektor makanan dan minuman yang terdaftar di Bursa Efek Indonesia. Metode pengambilan sampling yang digunakan dalam penelitian ini adalah metode purposive sampling. Penelitian ini menggunakan data sekunder yaitu berupa laporan keuangan yang terdapat di website resmi Bursa Efek Indonesia (www.idx.co.id). Sampel penelitian ini yaitu sebanyak 15 perusahaan sub sektor makanan dan minuman yang terdaftar di BEI selama 3 tahun (2017-2019). Penelitian ini diuji dengan menggunakan analisis regresi linier berganda. Penelitian ini mendapatkan hasil bahwa modal kerja dan hutang tidak berpengaruh terhadap laba pada perusahaan sub sektor makanan dan minuman yang terdaftar di BEI. Sedangkan net profit margin berpengaruh terhadap laba pada perusahaan sub sektor makanan dan minuman yang terdaftar di BEI. Kata Kunci                  : Hutang; Laba; Modal Kerja; dan Net Profit Margin
MAKNA PENDAPATAN BAGI PROFESI GURU HONORER SAAT PANDEMI COVID-19 Alfi Muyassaroh; Syaiful Syaiful
PROCEEDING UMSURABAYA Prosiding Nasional " Perspektif Digitalisasi, Ekonomi, Dan Bisnis Pasca Pandemi"
Publisher : Universitas Muhammadiyah Surabaya

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Abstract

ABSTRACT  The research aims to explain and further reveal the problem when viewd from an accounting point of view, namely the meaning of income for the honorary teacher profession during the covid-19 pandemic. The method used in this study is a qualitative method with a transcendental phenomenological approach. The number of informants in the research was three people who as honorary teachers. The great meaning contained in the results of this research is “reality in the form of income in the world and in the hereafter”. Honorary teacher’s income is not only obtained by the form of money but revenues as a dedication of an income in the form of nominal and income in the form of spiritualist in the form responsibility for the rest of the inner satisfaction, sustenance from God and gratitude for the blessings of God almighty. Keywords                    : Income ; Honorary Teacher Awareness ; Phenomenology ; Spiritual Responsibility ; SustetanceABSTRAK Penelitian ini bertujuan untuk memaparkan dan mengungkap lebih lanjut terhadap permsalahan jika dilihat dari sudut pandang akuntansi yaitu makna pendapatan bagi profesi guru honorer saat pandemi covid-19. Konteks akuntansi tidak semua dikaitkan dengan perusahaan, bahwa akuntansi dapat melekat dalam kehidupan sehari-hari. Metode yang digunakan dalam penelitian ini yaitu metode kualitatif dengan pendekatan fenomenologi transendental. Jumlah informan dalam penelitian yaitu tiga orang yang berprofesi sebagai guru honorer. Makna besar yang terdapat dalam hasil penelitian ini yaitu “Realitas Bentuk pendapatan di dunia dan di akhirat”. Pendapatan guru honorer tidak hanya didapatkan dengan bentuk uang melainkan pendapatan sebagai sebuah dedikasi di masyarakat dalam mencerdaskan anak bangsa. Kemudian wujud dari sebuah pendapatan berupa nomial dan pendapatan dalam bentuk spiritualis berupa tanggungjawab akhirat kepuasan batin, rezeki dari Tuhan dan bentuk syukur atas nikmat Tuhan yang maha esa. Kata Kunci                  : Fenomenologi ; Pendapatan ; Pengabdian Guru Honorer ; Tanggung jawab spiritual.