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All Journal Journal of Industrial Engineering & Management Research (JIEMAR) CEBONG Journal
Djojo Dihardjo
Progam Studi Manajemen Universitas Wijaya Kusuma
Agriculture, Biological Sciences & Forestry Humanities Civil Engineering, Building, Construction & Architecture Computer Science & IT Economics, Econometrics & Finance Education Industrial & Manufacturing Engineering

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INFLUENCE OF OWNER'S PERCEPTION, SMALL AND MEDIUM BUSINESS ACCOUNTING KNOWLEDGE ON THE USE OF ACCOUNTING INFORMATION Risawati Risawati; Nurul Azizah; Djojo Dihardjo
Journal of Industrial Engineering & Management Research Vol. 3 No. 3 (2022): June 2022
Publisher : AGUSPATI Research Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.7777/jiemar.v3i3.369

Abstract

The contribution of small and medium-sized enterprises (SMEs) to the economy has indeed been proven, but on the other hand, business actors of this scale also still face many problems, and one of them is in managing their finances, especially in using accounting information in making various decisions. The manager's perception is strongly suspected to be one of the keys. This study aims to obtain information about the perceptions and accounting knowledge of SMEs, and their effect on the use of accounting information for decision making. This research was conducted by using the object of SME owners in the Mojokerto Regency area, which were selected and surveyed randomly. The analysis was carried out descriptively using Chi Square analysis. . The influence test also shows that there is a significant relationship that the perception and knowledge of SMEs about accounting will affect the use of existing accounting information. This study uses the Classical Assumption Test, namely Normality Test, Multicollinearity Test, Auto Correlation Test and Heteroscedasticity Test, Correlation analysis, Multiple Linear Regression analysis and Hypothesis Testin
Differences in financial performance and stock trading activities in public companies that receive tax incentives and those that do not receive tax incentives Risa watti; Nurul Azizah; Djojo dihardjo
Cebong Journal Vol. 2 No. 3 (2023): Juli: Green dan Blue Economy
Publisher : IHSA Institute

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Abstract

This study analyzes the differences in Financial Performance and Trading Activities between public companies in the manufacturing sector listed on the Indonesia Stock Exchange that received PP No. 30 of 2020 tax incentives and those that do not receive PP No. 30 of 2020 tax incentives. With this facility, companies that meet certain requirements can get a reduced income tax rate of 3% of the general rate. Financial performance is proxied using ratio. Profitability, and ratio, Mark. Market. price. book. value. While stock trading activity is proxied using the frequency of stock trading. The object of research is manufacturing companies that obtain PP No. 30 of 2020 facilities and manufacturing companies that did not obtain PP No. 30 of 2020 facilities during 2020 - 2021.
Co-Authors Nurul Azizah Nurul Azizah Risa watti Risawati Risawati