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All Journal Journal of Economic, Bussines and Accounting (COSTING) e-Jurnal Apresiasi Ekonomi
Ade Trisyanto
Universitas Buana Perjuangan Karawang
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance

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PENGARUH PENGENDALIAN INTERNAL DAN SISTEM INFORMASI AKUNTANSI TERHADAP EFISIENSI BIAYA DAN EFEKTIVITAS PELAYANAN PASIEN PADA RUMAH SAKIT UMUM PEKERJA Rivan Wibowo; Ade Trisyanto; Awalia Rachprilliani
Jurnal Apresiasi Ekonomi Vol 9, No 1 (2021)
Publisher : Institut Teknologi dan Ilmu Sosial Khatulistiwa

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (319.724 KB) | DOI: 10.31846/jae.v9i1.364

Abstract

Tujuan penelitian ini adalah untuk mengetahui pengaruh Pengendalian Intern dan Sistem Informasi Akuntansi Efisiensi Biaya Dan Efektifitas Pelayanan Pasien (Studi di Rumah Sakit Umum Pekerja). Metode penelitian yang digunakan adalah survei eksplanatori dengan metode cross-sectional, sedangkan teknik pengambilan sampel menggunakan convenience sampling dengan instrumen penelitian menggunakan kuesioner pada 58 responden di Rumah Sakit Umum Pekerja. Data dianalisis secara kuantitatif dengan analisis regresi. Hasil penelitian yaitu: (1) Pengendalian Internal Mempengaruhi Efisiensi Keuntungan dan Efektifitas Biaya Pelayanan Pasien (2) Dampak Sistem Informasi Akuntansi Keuntungan Pelayanan Dan Efektifitas Biaya (3) Kontribusi atas Efisiensi Biaya dan Efektivitas Pelayanan Pasien sebesar 83,8 persen yang berasal dari faktor Pengendalian Internal dan Sistem Informasi Akuntansi
Pengaruh Profitabilitas dan Kebijakan Dividen Dalam Menentukan Harga Saham di Bursa Efek Indonesia Ihsan Nasihin; Dian Purwandari; Hendri Nur Andriansyah; Ade Trisyanto
Journal of Economic, Bussines and Accounting (COSTING) Vol 7 No 4 (2024): Journal of Economic, Bussines and Accounting (COSTING)
Publisher : Institut Penelitian Matematika, Komputer, Keperawatan, Pendidikan dan Ekonomi (IPM2KPE)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31539/costing.v7i4.9899

Abstract

penelitian ini bertujuan dalam rangka mencari pengaruh profitabilitas dan kebijakan dividen kepada harga saham pertambangan di Bursa Efek Indonesia (BEI). Metode yang digunakan pada penelitian ini adalah metode penelitian kuantitatif dengan menggunakan metode purposive sampling dalam pengambilan sampel untuk saham pada sektor pertambangan yang tergabung dalam indeks IDXHIDIV20 di BEI periode 2020-2022. Berdasarkan metode purposive sampling maka didapatkan sampel dalam penelitian ini, dengan kode emiten saham pertambangan yang terpilih adalah ADARO, ANTM, BSSR, ITMG, dan PTBA. Pada penelitian ini, harga saham menjadi variabel terikat, sedangkan profitabilitas dan kebijakan dividen menjadi variabel bebas. Data dianalisis dengan menggunakan analisa regresi data panel. Berdasarkan hasil penelitian menunjukkan bahwa kebijakan dividen memiliki pengaruh terhadap harga saham, sedangkan profitabiltas tidak memiliki pengaruh terhadap harga saham.
Pengaruh Pengetahuan Akuntansi, Pengalaman Usaha Dan Skala Usaha Terhadap Penggunaan Informasi Akuntansi Pada Pelaku UMKM Siti Dian Astuti; Rohma Septiawati; Ade Trisyanto
Journal of Economic, Bussines and Accounting (COSTING) Vol 7 No 4 (2024): Journal of Economic, Bussines and Accounting (COSTING)
Publisher : Institut Penelitian Matematika, Komputer, Keperawatan, Pendidikan dan Ekonomi (IPM2KPE)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31539/costing.v7i5.11695

Abstract

This study aims to obtain evidence on the impact of accounting knowledge, business experience, and business scale on the utilization of accounting information among SME (Small and Medium-sized Enterprises) operators in the East Telukjambe District. The research focus is on micro-scale enterprises in the East Telukjambe area, Karawang Regency. Employing the Slovin formula, 77 participants were selected as the sample. Data collection was conducted through questionnaire distribution to respondents. The research findings indicate that accounting literacy and business tenure significantly influence the use of accounting information, whereas business size does not demonstrate a significant effect on the application of such accounting data.
Pengaruh Pemahaman Perpajakan, Kesadaran Wajib Pajak Dan Kemauan Membayar Pajak Terhadap Kepatuhan Wajib Pajak Pelaku UMKM Chitia Liviana Kurniawan; Rohma Septiawati; Ade Trisyanto
Journal of Economic, Bussines and Accounting (COSTING) Vol 7 No 4 (2024): Journal of Economic, Bussines and Accounting (COSTING)
Publisher : Institut Penelitian Matematika, Komputer, Keperawatan, Pendidikan dan Ekonomi (IPM2KPE)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31539/costing.v7i5.11722

Abstract

This study aims to gain comprehensive insights into the impact of tax literacy, taxpayer awareness, and willingness to pay taxes on tax compliance among Small and Medium Enterprises (SMEs). Employing a quantitative methodology, the research involved sixty respondents who underwent an outlier process to complete a questionnaire. Data analysis encompassed descriptive statistics, classical assumption tests, and hypothesis testing. The findings indicate that tax comprehension has a significant influence on SME tax compliance, both partially and simultaneously. However, taxpayer awareness and willingness to pay taxes did not demonstrate a substantial effect on tax compliance levels within the SME sector.
PENGARUH GREEN ACCOUNTING DAN KINERJA KEUANGAN TERHADAP PENGHINDARAN PAJAK PADA PERUSAHAAN PERTAMBANGAN YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE TAHUN 2018-2022 Maya Ahyani; Rohma Septiawati; Ade Trisyanto
Journal of Economic, Bussines and Accounting (COSTING) Vol 7 No 6 (2024): COSTING : Journal of Economic, Bussines and Accounting
Publisher : Institut Penelitian Matematika, Komputer, Keperawatan, Pendidikan dan Ekonomi (IPM2KPE)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31539/costing.v7i6.12739

Abstract

The purpose of this study is to find out the impact of green accounting and financial performance on tax avoidance on mining companies listed on the Indonesian Stock Exchange, publish financial reports and registered at the Ministry of Environment and Forestry PROPER for the period 2019 to 2022. A sample of 85 on a mining company. Sampling using purposive sampling techniques. Using quantitative methods, the data is taken as secondary data. Technique in data processing using SmartPLS version 3.0. The research uses stakeholder theory, to help corporate management increase value creation as a result of environmental activities carried out and minimize possible losses to stakeholders. The measurement of green accounting uses the PROPER rating published by the Ministry of Environment and Forestry. Financial performance is projected by Return On Asset (ROA). Measurement of tax deduction using Cash Effective Tax Rate (CETR). The results of this study show that green accounting variables have no significant impact on tax avoidance, while financial performance variables result have a significant effect on tax evasion in mining companies listed on the Indonesian Stock Exchange in 2019 to 2022.
Co-Authors Awalia Rachprilliani Chitia Liviana Kurniawan Dian Purwandari Hendri Nur Andriansyah Ihsan Nasihin Maya Ahyani Rivan Wibowo Rohma Septiawati Siti Dian Astuti