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All Journal Jurnal Ilmiah Edunomika (JIE) JEMBATAN (Jurnal Ekonomi, Manajemen, Bisnis, Auditing, dan Akuntansi) Jurnal Manajemen
Echi Kurniati
Sekolah Tinggi Ilmu Ekonomi Mulia Darma Pratama
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education

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Pengaruh Gaya Kepemimpinan, Remunerasi dan Pendidikan Pelatihan Terhadap Kinerja Pegawai Pada Kantor Pelayanan Pajak Pratama Palembang Ilir Barat Echi Kurniati
JEMBATAN (Jurnal Ekonomi, Manajemen, Bisnis, Auditing, dan Akuntansi) Vol 5 No 2 (2020): JEMBATAN (Jurnal Ekonomi, Manajemen, Bisnis, Auditing, dan Akuntansi)
Publisher : P3M STIE Mulia Darma Pratama

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54077/jembatan.v5i2.32

Abstract

This study aims to determine the effect of the Leadership Style (X1) Remuneration (X2) and Education Training (X3) to Performance (Y) Employees at Tax Office Primary Palembang Ilir Barat. Data was collected by questionnaires, which uses Linkert scale compiled and summarized from the various theories, and embodied in the operational variables. Data were analyzed with descriptive and inferential (correlation and regression) using the SPSS program. Hypothesis testing t test for partial correlation and multiple F test for correlation. 95% significance level (α = 0.05). The study population were all employees of the Tax Office Primary Ilir Palembang west numbering 76 people, 44 people for research data and 30 for testing. Sampling techniques are saturated sampling technique. The results of the analysis conducted that the partial correlation coefficient between Leadership Styles on Employee Performance, Employee Performance and Remuneration with Education Training to Employee Performance obtained successively by 0.599; 0.500 and 0.598, while simultaneously the correlation coefficient is 0.725 This shows that the variable -variables studied have a very close relationship. Based on these results in order to improve the performance of employees is expected to be able to pay attention to the dimensions of the variables leadership style, remuneration and Education Training because it has a significant effect on employee performance.
PENGARUH LEVERAGE, PROFITABILITAS, DAN KUALITAS AUDIT TERHADAP PENGUNGKAPAN TANGGUNG JAWAB SOSIAL PERUSAHAAN PERTAMBANGAN YANG TERDAFTAR DI BEI PERIODE 2018-2020 Pykal Surya Wiyatama; Ahmad Fikriyansyah; Echi Kurniati; Gokmanto Siringoringo
JEMBATAN (Jurnal Ekonomi, Manajemen, Bisnis, Auditing, dan Akuntansi) Vol 7 No 1 (2022): JEMBATAN (Jurnal Ekonomi, Manajemen, Bisnis, Auditing, dan Akuntansi)
Publisher : P3M STIE Mulia Darma Pratama

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

Saat ini sebagian besar perusahaan berbagai sektor bisnis di Indonesia mengklaim bahwa mereka telah melaksanakan kewajiban sosialnya terhadap lingkungan sekitar perusahaan, dan sebagian besar telah melakukan pengungkapan CSR sebagai motivasi untuk meningkatkan kepercayaan publik terhadap pencapaian usaha perbaikan terhadap lingkungan sekitar perusahaan. Banyak perusahaan yang mulai antusias dalam menjalankan aktivitas CSR dengan beberapa alasan, diantaranya adalah agar dapat meningkatkan citra perusahaan, agar dapat membawa keuntungan bagi perusahaan, dan agar dapat menjamin keberlangsungan perusahaan. Didalam dunia bisnis yang bergerak di bidang pemanfaatan sumber daya alam baik secara langsung maupun tidak langsung tentu memberikan dampak pada lingkungan sekitarnya. Dampak pada lingkungan tersebut mempengaruhi kesadaran masyarakat akan pentingnya malaksanakan tanggung jawab sosial. Penelitian ini bertujuan untuk mengetahui bagaimana pengaruh leverage, profitabilitas dan kualitas audit terhadap pengungkapan CSR pada perusahaan pertambangan di BEI 2018-2020. Penelitian ini menggunakan metode kuantitatif. Metode analisis yang digunakan metode deskriptif dan verifikatif. Berdasarkan hasil pengujian dapat disimpulkan variabel profitabilitas memiliki pengaruh terhadap pengungkapan CSR, sedangkan leverage dan kualitas audit tidak memiliki pengaruh terhadap pengungkapan CSR. Secara simultan didapat kesimpulan bahwa minimal ada satu variabel bebas yang berpengaruhterhadap pengungkapan CSR.
THE EFFECT OF COMPANY SIZE, TAX AND DEBT COVENANT ON ACCOUNTING CONSERVATISM IN COMPANIES FOOD AND BEVERAGES Dwi Wahyuni; Feronika Rosalin; Echi Kurniati; Dian Utari; Ahmad Fikriyansyah
Jurnal Manajemen Vol 11 No 3 (2023): Jurnal Manajemen
Publisher : Program Studi Manajemen Fakultas Ekonomi Universitas Palembang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36546/jm.v11i3.934

Abstract

This study aims to determine whether company size, tax, and debt covenants have a partial and simultaneous effect on accounting conservatism in food and beverage subsector companies listed on the Indonesia Stock Exchange in 2017-2020. The data analysis method in this research is the descriptive method and verification method. The sampling method used was the purposive sampling method.The results of the study simultaneously prove that there is at least one independent variable (company size, tax and debt covenants) that affects accounting conservatism. The result of the analysis of the coefficient of determination (R2) or adjusted r square is 0.301 or 30.1%. In other words, the effect of independent variables (company size, taxes, and debt covenants) on the dependent variable (accounting conservatism) is 30.1% and the remaining 69.9% (100% - 30.1%) is influenced by other variables that are not investigated in this study. The result of the analysis of the coefficient of determination (R2) or adjusted r square is 0.301 or 30.1%. In other words, the effect of independent variables (company size, taxes, and debt covenants) on the dependent variable (accounting conservatism) is 30.1% and the remaining 69.9% (100% - 30.1%) is influenced by other variables that are not investigated in this study.In other words, the effect of independent variables (company size, taxes, and debt covenants) on the dependent variable (accounting conservatism) is 30.1% and the remaining 69.9% (100% - 30.1%) is influenced by other variables that are not investigated in this study.
THE INFLUENCE OF COMPANY SIZE, PROFITABILITY, AND LEVERAGE ON ACCOUNTING CONSERVATISM Cindy Febrianti; Dian Utari; Feronika Rosalin; Echi Kurniati; Wandestarido Wandestarido
Jurnal Manajemen Vol 12 No 1 (2024): Jurnal Manajemen
Publisher : Program Studi Manajemen Fakultas Ekonomi Universitas Palembang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36546/jm.v12i1.1104

Abstract

Accounting conservatism is the principle of prudence profits in financial reporting, where companies do not rush to recognize and measure assets and immediately recognize losses and debts that have the possibility of occurring. The purpose of this study is to determine the development of company size, profitability, leverage, and accounting conservatism in retail trade sub-sector companies listed on the Indonesia Stock Exchange in 2017-2021, and also to determine the effect of company size, profitability , and leverage partially and simultaneously on accounting conservatism in retail trade sub-sector companies listed on the Indonesia Stock Exchange in 2017-2021. The sample in this study was 7 companies listed on the Indonesia Stock Exchange in 2017-2021. The data analysis used is multiple linear regression analysis techniques. The results showed that company size has a significant effect on accounting conservatism in retail trade sub-sector companies on the Indonesia Stock Exchange, while profitability and leverage variables partially have no significant effect. At least one independent variable of firm size, profitability, and leverage simultaneously affects the dependent variable of accounting conservatism. Therefore, it indicates that there is a joint influence of these variables on accounting conservatism in retail trade sub-sector companies on the Indonesia Stock Exchange.
ANALISIS LAPORAN ARUS KAS PADA PT. UNILEVER INDONESIA TBK YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2018-2022 Azalika Putri Shaqinah; Endang Sri Mulatsih; Echi Kurniati; Miftahul Jannah; Winda Feriyana
JURNAL ILMIAH EDUNOMIKA Vol 8, No 3 (2024): EDUNOMIKA
Publisher : ITB AAS Indonesia Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jie.v8i3.14585

Abstract

The aim of this study was to compare the cash flow statements for each operating, funding, and investing activity at PT. Unilever Indonesia Tbk for the years 2018–2022. It also sought to ascertain how the cash flow statement's performance at PT. Unilever Indonesia Tbk for the same period was perceived using cash flow ratio analysis. The financial statements for the years 2018 through 2022 of PT. Unilever Indonesia tbk are the subject of this study, which has its locus at that company. The descriptive approach of data analysis is employed in conjunction with qualitative research methods. The study's findings show that because revenue surpasses expenses, the company's operating cash flow is positive from 2018 to 2022. However, because cash from operations is utilized to pay dividends, investments, and loans, finance and investment activities typically result in negative outcomes. The company's ability to cover interest charges varies with a ratio of 78%, while its ability to pay current liabilities with operational cash flow is just 64%. Cash coverage to current debt varies as well; it can be as high as 111%, yet the capital expenditure ratio is as low as 105%. The cash flow to total debt ratio is erratic at 59%, and over the next five years, it will be 42% for the cash flow adequacy ratio. Keywords: Analysis of cash flow ratios and cash flow statements
Co-Authors Ahmad Fikriyansyah Ahmad Fikriyansyah Azalika Putri Shaqinah Cindy Febrianti Debi Carolina Dian Utari Dwi Wahyuni Endang Sri Mulatsih FAITULLAH ., FAITULLAH Feronika Rosalin Gokmanto Siringoringo Helen Oktarini Herli Jaya Miftahul Jannah Pykal Surya Wiyatama Wandestarido Wandestarido Wandestarido Wandestarido Winda Feriyana