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Sitti Muliana
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PENGARUH INTELECTUAL CAPITAL TERHADAP KINERJA KEUANGAN PADA PERUSAHAAN PERBANKAN YANG TERDAFTAR DI BURSA EFEK INDONESIA Sitti Muliana
AkMen JURNAL ILMIAH Vol 12 No 1 (2015): AKMEN Jurnal Ilmiah
Publisher : Lembaga Penelitian dan Publikasi Nobel Indonesia

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Abstract

Intellectual capital Effect on Financial Performance of the Banking Companies listed on the Stock Exchange Indonseia. This study aimed to analyze the effect of Intellectual capital components namely: value added capital employed, value added human capital, structural capital value added simultaneously affect the financial performance to financial performance. Data was obtained from the documentation of the financial statements of listed companies on the Stock Exchange with the following criteria: banking companies listed in Indonesia Stock Exchange since 2009, and published financial statements for two consecutive years (2009 and 2010). The number of samples in this study were as many as 26 companies. This study uses multiple linear regression analysis, which was preceded by the analysis of the classical assumption, test for normality, multicollinearity, and autocorrelation test, as well as heteroscedasticity test. Based on the hypothesis testing can be concluded as follows: The results of independent variables (Value Added Capital Employed, Value Added Human Capital, Structural Capital and Value Added) on the dependent variable (Return on Assets) indicates that the variable Value Added Capital Employed, Value Added Human Capital, Structural Capital Value Added together or simultaneously positive and significant (at the 5% error level) on the financial performance of 0.280 or 28%.
Analisis Perhitungan Harga Pokok Produksi dengan Metode Job Order Costing Sitti Muliana; Rahmi Nurainun
Al-Buhuts Vol. 18 No. 2 (2022): Al-Buhuts
Publisher : Institute Agama Islam Negeri (IAIN) Sultan Amai Gorontalo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30603/ab.v18i2.3019

Abstract

This study aims to determine the calculation of the cost of goods manufactured using the job order costing method at UD Pelita Raya, especially for door products. The data analysis method used is descriptive analysis method. The results of this study indicate that the company calculates the cost of goods manufactured has not been maximized in including the elements of cost. The cost of goods manufactured is calculated using the Job Order Costing method by including all cost elements ranging from raw material costs, labor costs and factory overhead costs in calculating the cost of production. The calculation results show a significant difference where the cost of production calculated by UD Pelita Raya is lower than the cost of production using the Job Order Costing method. The difference in the cost of production of course affects the selling price and profit and loss of UD Pelita Raya where the selling price is determined and the profit earned by UD Pelita Raya is too low, therefore it is very necessary to pay attention to the calculation of the cost of production of a company. Keywords: Cost of Production, Job Order Costing, Factory Overhead
PENGARUH KUALITAS PELAYANAN FISKUS DAN SISTEM PERPAJAKAN TERHADAP PERSEPSI WAJIB PAJAK MENGENAI PENGGELAPAN PAJAK Sitti Muliana; Nur Fatwa Basar; Iga Mawarni
Tangible Journal Vol 7 No 2 (2022): Vol. 7 No. 2 Desember 2022
Publisher : Lembaga Penelitian dan Pengabdian kepada Masyarakat (LPPM) STIE Tri Dharma Nusantara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53654/tangible.v7i2.295

Abstract

Penelitian ini bertujuan untuk menguji dan menganalisis pengaruh kualitas pelayanan fiskus pada persepsi wajib pajak mengenai penggelapan pajak, system perpajakan pada persepsi wajib pajak mengenai penggelapan pajak. Metode analisis data menggunakan teknik analisis statistik deskriptif dan analisis regresi berganda. Hasil penelitian menunjukkan bahwa pertama kualitas pelayanan fiskus berpengaruh positif dan signifikan pada persepsi wajib pajak mengenai penggelapan pajak. Kedua sistem perpajakan berpengaruh positif dan signifikan pada persepsi wajib pajak mengenai penggelapan pajak.
PENGARUH KUALITAS PELAYANAN FISKUS DAN SISTEM PERPAJAKAN TERHADAP PERSEPSI WAJIB PAJAK MENGENAI PENGGELAPAN PAJAK Sitti Muliana; Nur Fatwa Basar; Iga Mawarni
Tangible Journal Vol 7 No 2 (2022): Vol. 7 No. 2 Desember 2022
Publisher : Lembaga Penelitian dan Pengabdian kepada Masyarakat (LPPM) STIE Tri Dharma Nusantara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53654/tangible.v7i2.295

Abstract

Penelitian ini bertujuan untuk menguji dan menganalisis pengaruh kualitas pelayanan fiskus pada persepsi wajib pajak mengenai penggelapan pajak, system perpajakan pada persepsi wajib pajak mengenai penggelapan pajak. Metode analisis data menggunakan teknik analisis statistik deskriptif dan analisis regresi berganda. Hasil penelitian menunjukkan bahwa pertama kualitas pelayanan fiskus berpengaruh positif dan signifikan pada persepsi wajib pajak mengenai penggelapan pajak. Kedua sistem perpajakan berpengaruh positif dan signifikan pada persepsi wajib pajak mengenai penggelapan pajak.
Co-Authors Iga Mawarni Nur Fatwa Basar Rahmi Nurainun