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Regional Autonomy, Excellent Education, And Labour Migration Sukadi, Johanes
Jurnal Ilmiah Ranggagading (JIR) Vol 2, No 1 (2002): Jurnal Ilmiah Ranggagading
Publisher : Sekolah Tinggi Ilmu Ekonomi Kesatuan

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Abstract

Dalam artikel ini ditekankan bahwa pelaksanaan otonomi daerah harus didukung dengan sumber daya manusia (SDM) yang andal. Untuk itu diperlukan pendidikan yang berkualitas, yang dimulai dari pembenahan kualitas guru/pengajar. Para lulusan atau hasil pendidikan yang baik akan siap membangun daerah masing-masing, yang tetap mengutamakan kesatuan dan persatuan Negara Kesatuan Republik Indonesia, dan sekaligus siap menghadapi migrasi tenaga kerja, baik migrasi lokal maupun migrasi internasional.
Studi Pengukuran Kemampulabaan Perusahaan Sektor Perdagangan, Jasa Dan Investasi Marpaung, Bintang Sahala; Sukadi, Johanes
Jurnal Ilmiah Manajemen Kesatuan Vol 4 No 3 (2016): JIMKES Edisi Desember 2016
Publisher : LPPM Institut Bisnis dan Informatika Kesatuan

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Abstract

This study is aimed at gathering information on profitability in trading, service and investment companies. The variables investigated and related to companies’ profitability are consisted of: working capital variable (X1), cash turnover (X2), and inventory turnover (X3) acting as independent variable and return on asset (ROA) as dependent variable (Y). The population in this research is companies running in trading, service and investments and are listed in Indonesia Stock Exchange (BEI) during the period of 2010-2014. Samples collection method is using purposive sampling technique for as much as 15 companies. The data used are secondary ones. The calculation and data analysis revealed by classic assumption tests show that research data are normally distributed, and there is not any multicollinearity issue, heteroscedasticity and autocorrelation problems are not occurred. Data test results show that working capital, cash turnover, and inventory turnover have positive impacts on return on assets (ROA). This is proven with the following regression equation : Y = 4,58 – 0,11 X1 + 0,01 X2 + 0,01 X3.
Analisis Biaya Sosial Kaitannya Dengan Penghasilan Kena Pajak Poere, Daniel De; Sukadi, Johanes; Sabri, Rizki Amelia
Jurnal Ilmiah Akuntansi Kesatuan Vol 3 No 1 (2015): JIAKES Edisi April 2015
Publisher : Institut Bisnis dan Informatika Kesatuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/jiakes.v3i1.848

Abstract

The amount of social costs may affect the tax burden of a company. Thus, social expenses spent by the company basically determined based on annual income. However, not all social expenses deduct the gross income, some are included in social expenses but not reducing the tax obligations. This research is aimed at evaluating the extent of a company's awareness towards neighborhood and surrounding society, and how it is affecting the company 's profit to pay its tax. Kata kunci: Company Social Responsibility, Tax Obligations