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DETERMINATION OF ASSET REVALUATION Evi, Tiolina
Jurnal Riset Manajemen dan Bisnis (JRMB) Fakultas Ekonomi UNIAT Vol 4 No 3 (2019)
Publisher : Economic Faculty, Attahiriyah Islamic University

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (126.655 KB)

Abstract

This study aims to analyze the factors that influence asset revaluation decisions. The sample in this study are all industrial companies on the Indonesia Stock Exchange from 2012 to 2016 except the banking industry with a purposive sampling technique. The method of analysis in this study uses partial least square. The results showed that investment opportunities represented by the book value of the asset market did not affect asset revaluation. Debt equity ratios, debt asset ratios, current ratios, and fast ratios do not affect asset revaluation. Request a quote, and total assets do not affect asset revaluation. However, only the ownership structure represented by foreign ownership can have a positive effect on asset revaluation. Keywords: Investment Opportunities, Leverage, Asymmetric Information, Ownership Structure, Liquidity And Firm Size.
Analisa dan Perancangan Sistem Informasi Geografis dan Manajemen Aset PT. X Singadji, Marcello; Evi, Tiolina
JIK: Jurnal Ilmu Komputer Vol 9, No 1 (2013)
Publisher : Lembaga Penerbitan Universitas Esa Unggul

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47007/komp.v9i1.488

Abstract

The third millennium is marked by rapid advancement of technological development is very fast in all areas, therefore people in this world began working to create new innovations in order to support its activities a day - which in recent hari.Teknologi developing very rapidly and become a worldwide concern is the development of Information Technology (IT) which is a combination of Computer Technology and Communication Technology.With this technology, more and more organizations or companies who started to use and exploit information technology to conduct its business as it is more effective and efficient than the magnitude of the costs if done manually. Transitional or developing an existing system, expected to occur perubahanataupeningkatan so the results are more optimal performance because the error rate would be reduced drastically.Planning a systematic and mature from an activity is a basic characteristic of modern industry, because basically effective planning of materials, machinery, and money will be towards the acquisition of profit is so important in a company. Along with the development of an enterprise is to face the above mentioned factors should be considered a material planning system that can support the production of all production activities as one step in the process of decision making. PT X is an object that is taken because it is considered as one business unitwho always want improvement and progress in his ministry and his own business. Along with the development of technology, many problems that occur relating to the implementation of asset management systems in PT. X.Keywords: analysis, design, information systems
KAJIAN TEORITIS ANALISA HUBUNGAN PEMBERIAN INSENTIF DENGAN SEMANGAT KERJA KARYAWAN Tiolina Evi
Seminar Nasional Informatika (SEMNASIF) Vol 1, No 5 (2009): Information System And Application
Publisher : Jurusan Teknik Informatika

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Abstract

The research methodology includes field research and library research. The primary data were obtained from the field by collected from library research. In addition qualitative and quantitative analyses techniques are used to analyze the data. The objective is to analyze how far the relationship of. incentive giving with employees work enthusiasm at the production department The result from this research reveals that incentive giving has been done correctly according to the guidance. It is related to the employees work enthusiasm level. Based on the entire analysis result incentive giving related with the increasing of work enthusiasm on the employees at the production department.
ANALISIS PENGEMBANGAN APLIKASI WEB UNTUK PROFIL PERUSAHAAN Tiolina Evi; Malabay Malabay
Seminar Nasional Informatika (SEMNASIF) Vol 1, No 5 (2009): Information System And Application
Publisher : Jurusan Teknik Informatika

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Abstract

Seiring dengan semakin ketatnya persaingan dalam dunia bisnis, keberadaan pengolahan data menjadi informasi secara terkomputerisasi menjadi sangat penting. Hal itu dikarenakan pengolahan data secara terkomputerisasi dapat memberikan kontribusi yang besar untuk kinerja suatu perusahaan. Jika dibandingkan pengolahan data secara manual, pengolahan data secara terkomputerisasi memiliki kelebihan, seperti: pengolahan data yang cepat dan akurat, mendukung pengolahan data dalam skala besar. Perusahaan sebagai organisasi yang memiliki kecenderungan orientasi pada laba, selalu membutuhkan sistem yang terkomputerisasi dalam mengumpulkan, menyimpan, dan memproses data untuk menghasilkan informasi yang dapat membantu perusahaan dalam melakukan perencanaan strategi dan pengambilan suatu keputusan secara efektif. Sebuah sistem yang berbasis aplikasi web dibangun dengan pendekatan sistem berupa analisis dan perancangan sistem untuk pembangunan profil perusahaan yang bertujuan memberikan dan menyampaikan informasi perusahaan antar cabang dapat berjalan dengan cepat.
COOPERATIVE READINESS FOR E-LEARNING Lucia Istyowati; Tiolina Evi
Jurnal Sistem Informasi Vol. 11 No. 2 (2015): Jurnal Sistem Informasi (Journal of Information System)
Publisher : Faculty of Computer Science Universitas Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (364.278 KB) | DOI: 10.21609/jsi.v11i2.434

Abstract

Cooperative is basically an economic organization of the people who have the economic capacity, which is in motion is not only concerned with economic motives. In addition to form a company that requires a profit, the cooperative also has a social motive. This is reflected in the principles espoused. Cooperative is an organization that is familial and managed democratically. In this study the chosen type of credit union, a group of people who agree to raise capital by providing loans to members of its own with a decent interest rate and approved. As one of the requirements in order to be able to make loans to members of cooperatives are the members must have attended training organized by the cooperative board. The spread of the location and the bustle complicate members required to attend training. Development of technology and beneficiaries among members provide alternative learning solutions for members. For that we need to know whether members are ready to accept the training system based on information technology. The readiness of members in this case at CU Melati Kopdit Jagakarta landfill checked by sampling techniques. From preliminary research/beginning it seems that members of the CU Melati landfill Jagakarsa ready to accept the program of distance education (elearning) for cooperative education.
A Corporate Tax Aggressiveness Influenced by CSR and Financial Ratios Tiolina Evi; Fajar Sasongko
Wiga : Jurnal Penelitian Ilmu Ekonomi Vol. 13 No. 2 (2023): September 2023
Publisher : Institut Teknologi dan Bisnis Widya Gama Lumajang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30741/wiga.v13i2.1021

Abstract

The purpose of this study is to investigate and analyze the relationship between corporate social responsibility, leverage, and company size and tax aggressiveness. Using the GRI-4 indicator with 91 items, the research examines corporate social responsibility as an independent variable. The debt-to-asset ratio is used to evaluate leverage, whereas the natural logarithm of total assets is utilized to evaluate the magnitude of a company. In this study, the dependent variable is tax aggressiveness, as measured by the Effective Tax Ratio (ETR). The annual reports of manufacturing companies listed on the Indonesia Stock Exchange (IDX) between 2016 and 2020 were analyzed for this study. Types of research this is quantitative research. The sample selection procedure utilized a method of purposive sampling, yielding a total sample population of 157 businesses. However, only 54 businesses fulfilled the inclusion requirements for the study. The collected data was analyzed using version 26 of the SPSS software. According to the study's findings, corporate social responsibility has a substantial effect on tax aggressiveness. The study found no positive or statistically significant effects of leverage or company size on tax aggressiveness.
Exploring Frugal Buying, Social Influence, and App Behavior in Online Food Shopping in Indonesia Widarto Rachbini; Silverius Y. Soeharso; Harimurti Wulandjani; Tiolina Evi; Erwin Permana; Suyanto Suyanto
MIX: JURNAL ILMIAH MANAJEMEN Vol 13, No 3 (2023): MIX: JURNAL ILMIAH MANAJEMEN
Publisher : Universitas Mercu Buana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22441/jurnal_mix.2023.v13i3.007

Abstract

Objectives: This quantitative study investigates the relationships among Frugal Buying Habits, Social Influence, Task-oriented app usage, Pleasure-oriented app usage, and Digital persuasion in the context of online food shopping via delivery apps in Indonesia.Methodology: We employ an explanatory research design, testing hypotheses derived from existing literature. A purposive sampling method selects 300 active users of online food delivery apps. Structural Equation Modeling (SEM) with Smart PLS software analyzes the data.Findings: Frugal Buying Habits are associated with both Task-oriented and Pleasure-oriented app usage. Social Influence strongly impacts Digital Persuasion. Task-oriented app usage positively correlates with Digital Persuasion while Pleasure-oriented app usage does not.Conclusion: These findings highlight opportunities for app developers to cater to frugal consumers and leverage social influence, improving user experiences. Policymakers should consider regulating digital persuasion tactics for ethical practices. This research contributes to understanding online food shopping dynamics.
Peningkatan Laporan Keuangan Sentra Tas Branded Quality (SKI Tajur Bogor) Ignatius Septo Pramesworo; Tiolina Evi
Jurnal Karya untuk Masyarakat (JKuM) Vol 1, No 2 (2020): Jurnal Karya untuk Masyarakat
Publisher : STARKI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36914/jkum.v1i2.394

Abstract

Bogor khususnya daerah Tajur terkenal dengan industri tas dan telah menjadi ajang bisnis tas yang kompetitif. Persaingan ketat telah terjadi di antara pengusaha tas. Salah satunya adalah Sumber Karya Indah (SKI) atau yang dikenal dengan Sentra Tas Tajur. Sentra Tas Tajur mempunyai pabrik sendiri dalam memproduksi tas. Seiring waktu Sentra Tas Tajur memperlebar usahanya tidak hanya tas seperti sandal, ikat pinggang, dan baju. Penjualan dan perputaran uang di SKI sudah besar namun setelah ditelusuri SKI Bogor ini belum mempunyai laporan keuangan yang baik dan benar sesuai dengan Standar Akuntansi yaitu PSAK yang harus diterapkan di Indonesia. Berdasarkan hasil kunjungan pengabdian ini, penyuluhan secara sederhana tentang pembuatan laporan keuangan telah diberikan. Hal ini bertujuan agar bagian keuangan Sentra Tas Tajur dapat menyesuaikan laporan keuangannya dengan Prinsip Akuntansi Berterima Umum (PABU). Hal ini dikarenakan Sentra Tas Tajur Bogor sudah berbentuk Perseroan Terbatas (PT) walaupun belum go public.
Transformasi Usaha Mikro Kecil dan Menengah: Menuju Bisnis Kreatif dan Inovatif Pramesworo, Septo; Yustisia, Natali; Evi, Tiolina
Jurnal Abdimas Perbanas Vol. 5 No. 1 (2024): Jurnal Abdimas Perbanas
Publisher : Institut Keuangan-Perbankan Dan Informatika Asia Perbanas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56174/jap.v5i1.571

Abstract

Micro, Small and Medium Enterprises (MSMEs) in Indonesia play an important role in the community's economy. MSMEs must carry out creative and innovative efforts to improve their business and encourage economic growth. However, MSMEs often face challenges in facing increasingly fierce competition and changing market trends. In the ever-growing digital era, developing digitalization of MSME businesses has become an urgent need to increase their competitiveness. The development of digitalization of MSME businesses opens up great opportunities for business growth and development. Apart from digitalization, MSMEs should be creative and innovative, either by collaborating, inviting other parties, or using digital technology and online platforms, MSMEs can expand their market reach and reach potential consumers in various regions. However, the development of digitalization of MSME businesses also faces several challenges. Keywords: Creativity, Innovation, Digital Technology, MSMEs
Analysis of Factors Influencing Transfer Pricing: Analisis Faktor-Faktor yang Mempengaruhi Harga Transfer Evi, Tiolina; Septo , Ign; Sasongko, Fajar
Journal of Accounting Science Vol. 7 No. 2 (2023): July
Publisher : Universitas Muhammadiyah Sidoarjo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21070/jas.v7i2.1702

Abstract

Transfer pricing can be a problem as well as an opportunity for companies to get high profits. Global transfer pricing also aims to control the flow of resources between divisions and motivate businesses. The purpose of this study is to analyze the effect of the tax burden, company size and foreign ownership on transfer pricing. This research is a quantitative research.. The sample technique used in this research is purposive sampling. The samples used were sixteen manufacturing companies. The data used in this study were obtained from the annual financial reports of manufacturing companies for 2016-2018. The analysis technique used in this study was multiple linear regression which was processed using the SPSS version 25 application. The results of this study found that simultaneously the tax burden, company size and foreign ownership have a significant effect on transfer pricing. Partially, this study shows that tax burden has no significant effect on transfer pricing, company size has a significant effect on transfer pricing, and foreign ownership has no significant effect on transfer pricing. Companies must carry out transparent transfer pricing reporting, including compiling separate transfer pricing reports in accordance with tax requirements in various countries. Transparent reporting will support the company's integrity and accountability in carrying out transfer pricing practices.