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All Journal Jurnal Akuntansi dan Bisnis Krisnadwipayana Sinergi Akademisi dan Masyarakat Jurnal Akuntansi dan Bisnis Krisnadwipayana
Mishelei Loen
Universitas Krisnadwipayana
Computer Science & IT Economics, Econometrics & Finance Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice

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PENGARUH GOOD CORPORATE GOVERNANCE DAN CORPORATE SOCIAL RESPONSIBILITY TERHADAP NILAI PERUSAHAAN DENGAN KINERJA KEUANGAN SEBAGAI PEMODERASI Mishelei Loen
Jurnal Akuntansi dan Bisnis Krisnadwipayana Vol 10, No 1 (2023): Jurnal Akuntansi dan Bisnis Krisnadwiayana
Publisher : Program Studi Magister Manajemen Universitas Krisnadwipayana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35137/jabk.v10i1.874

Abstract

This study aims to examine the Effect of Good Corporate Governance and Corporate Social Responsibility on Company Value with Financial Performance as a Moderator, Mining Companies Registered on the IDX for the 2020-2022 period. The data used in this research is quantitative data. The sampling technique using purposive sampling obtained a total sample of 66 data. The results of the study show that GCG has no effect on firm value. Corporate Social Responsibility has an effect on company value. Financial performance cannot moderate the relationship between GCG and company value. Financial performance is able to moderate the relationship between CSR disclosure and firm value
LAPORAN ARUS KAS, PRODUKTIVITAS KARYAWAN PADA KINERJA PERUSAHAAN : BUKTI DARI PERUSAHAAN FOOD AND BEVERAGE Mishelei Loen
Jurnal Akuntansi dan Bisnis Krisnadwipayana Vol 10, No 2 (2023): Jurnal Akuntansi dan Bisnis Krisnadwipayana
Publisher : Program Studi Magister Manajemen Universitas Krisnadwipayana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35137/jabk.v10i2.1027

Abstract

This study aims to examine the effect of Cash Flow Statements and Employee Productivity on the Performance of Food and Beverage Companies Listed on the Indonesia Stock Exchange in 2019 – 2022. The data used in this research is quantitative data. The sampling technique used purposive sampling obtained a total number of samples. 76 data. The results of the study show that the Cash Flow Report as measured by Operating Cash Flow (AKO) has a positive and significant effect on company performance; Employee productivity as measured by Revenue Per Employee (RPE) has a positive and significant effect on company performance; Statement of Cash Flow as measured by Operating Cash Flow (AKO) and Employee Productivity as measured by Revenue Per Employee (RPE) has a positive and significant effect on company performance
PELATIHAN MICROSOFT OFFICE UNTUK MENINGKATKAN KINERJA APARATUR DESA SUNTENJAYA Mishelei Loen
SIKAMA : Sinergi Akademisi dan Masyarakat Vol 1 No 1 (2023): Jurnal Sikama
Publisher : Lembanga Pengabdian Masyarakat

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61488/sikama.v1i1.5

Abstract

Suntenjaya Village is a village with land conditions in the form of slopes/ridges. Suntenjaya Village which is included in the administrative area of ​​Lembang District, West Bandung Regency. Suntenjaya Village which is included in the administrative area of ​​Lembang District, West Bandung Regency. The residents of Suntenjaya village are generally engaged in agriculture and labor. Fewer people who work as farmers, farm labore rs, day laborers, and private workers. The village government is the village head or what is called by another name related to the village apparatus, Suntenjaya village officials are still not familiar with information technology, among others in the computer world. Seeing the job opportunities above, the village apparatus needs to be given knowledge in supporting their work and activities, to facilitate their work in managing village administration, and to be able to convey their knowledge to the community in their environment. Village officials will be given computer introduction materials which are then equipped with Microsoft Office applications. The goal is to provide training, improve and develop knowledge about village officials and involve the role of teachers in education as a form of community service carrying out the duties of the Tri-Dharma of Higher Education. The method used is the method of practice and question and answer. So that after training, village officials can operate computers and use Microsoft Office well. Computer training on Sukadaya village apparatus, can be used to manage computers properly and master Microsoft Office, to improve performance and be able to compete in the era of globalization.
EFEK MODERASI PATRIOTISME ATAS PEMAHAMAN PERATURAN PERPAJAKAN, PELAYANAN PUBLIK DAN PERKEMBANGAN INFORMASI PADA KEPATUHAN WAJIB PAJAK Mishelei Loen; Ramadhan Hasri Harahap
Jurnal Akuntansi dan Bisnis Krisnadwipayana Vol 11 No 2 (2024): JURNAL AKUNTANSI DAN BISNIS KRISNADWIPAYANA
Publisher : Program Studi Magister Manajemen Universitas Krisnadwipayana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35137/jabk.v11i2.61

Abstract

This study aims to determine the Understanding of Tax Regulations, Public Services, and Information Development on Taxpayer Compliance moderated by Patriotism. This research was conducted with a quantitative approach with a survey method. The population in this study were taxpayers registered at the cooperative office and as many as 160 respondents with sampling determination, namely purposive sampling. The analysis technique used in this research is SEM through the PLS application. The results of this study indicate that understanding tax regulations, public services, and information development affect taxpayer compliance. Patriotism moderates tax regulations and public services on taxpayer compliance. Meanwhile, information development on taxpayer compliance is not moderated by patriotism. This research is expected to provide a benefit for the government to further socialize information about taxes through brochures, mass media or providing brochures from house to house. And for tax officials to provide better service and provide examples, so that taxpayers can accept positively towards tax officials so that the level of compliance in carrying out tax obligations increases
Co-Authors Ramadhan Hasri Harahap