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All Journal Jurnal Akuntansi Indonesia JDM (Jurnal Dinamika Manajemen) Jurnal Dinamika Akuntansi PROSIDING Jurnal Penelitian Ekonomi dan Bisnis Jurnal Transformatika Journal of Accounting and Investment Prosiding Seminar Nasional Akuisisi : Jurnal Akuntansi Jurnal Akuntansi dan Pajak Jurnal Ilmiah Ekonomi Islam Jurnal RAK (Riset Akuntansi Keuangan) Jurnal Dinamika Ekonomi dan Bisnis Agregat: Jurnal Ekonomi dan Bisnis Fokus Ekonomi Jurnal Analisis Bisnis Ekonomi Jurnal Ekonomi, Manajemen Akuntansi dan Perpajakan (Jemap) Jurnal Dinamika Sosial Budaya EBSJ Jurnal Riset Ekonomi dan Bisnis JMBI UNSRAT (Jurnal Ilmiah Manajemen Bisnis dan Inovasi Universitas Sam Ratulangi) Profita : Komunikasi Ilmiah dan Perpajakan Proceedings of the International Conference on Applied Science and Health Jurnal STIE Semarang (Edisi Elektronik) Jurnal Pengabdian Dharma Laksana JURNAL LENTERA BISNIS International Journal of Economics, Business and Accounting Research (IJEBAR) JASF (Journal of Accounting and Strategic Finance) SOLUSI Jurnal Pembelajaran Pemberdayaan Masyarakat (JP2M) Indicators : Journal of Economic and Business JURNAL USM LAW REVIEW Jurnal Pengabdian kepada Masyarakat Nusantara Jurnal Akuntansi Indonesia Adbis : Jurnal Administrasi dan Bisnis Perspektif Akuntansi Journal of Social Responsibility Projects by Higher Education Forum Journal of Community Service and Engagement Jurnal Abdimas Bina Bangsa Jurnal Bingkai Ekonomi (JBE) Wiga : Jurnal Penelitian Ilmu Ekonomi Assets : Jurnal Ilmiah Ilmu Akuntansi, Keuangan dan Pajak Journal of Trends Economics and Accounting Research Buletin Abdi Masyarakat (BAM) JAKA (Jurnal Akuntansi, Keuangan dan Auditing) Jurnal HUMMANSI (Humaniora, Manajemen, Akuntansi) Dharma Sevanam : Jurnal Pengabdian Masyarakat Tematik Fin Synergy: Jurnal Manajemen Keuangan Jurnal Analisis Bisnis Ekonomi LOYALITAS: Jurnal Pengabdian Kepada Masyarakat
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Journal : ebsj

The Factors Influencing Income Smoothing Action Of Pharmaceutical Companies Listed In IDX Udin Saifudin
Economics and Business Solutions Journal Vol. 1 No. 1 (2017): Economics and Business Solutions Journal
Publisher : Universitas Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (765.313 KB) | DOI: 10.26623/ebsj.v1i1.622

Abstract

This research aims at analyzing the factors influencing income smoothing action in those companies registered in IDX, particularly those running in pharmaceutical sector industry. The variables used in this research are share price, ownership structure, company size, profitability and leverage.This research uses quantitative approach with logistic regression analysis model. This research uses 2009-2013 period. The number of companies observed in this research is 9 companies.The results of this research show that the share price and profitability variables have no influence on income smoothing action, yet the ownership structure, company size, and leverage variables influence income smoothing action.
The Implementation of Consignment Sales on Golden Voice Online Store Semarang Saifudin Saifudin; Nurul Rahmawati; Citra Rizkiana
Economics and Business Solutions Journal Vol. 3 No. 2 (2019): Economics and Business Solutions Journal
Publisher : Universitas Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (675.603 KB) | DOI: 10.26623/ebsj.v3i2.1597

Abstract

This study was conducted at Golden Voice Online Store Semarang. The purpose of this study is to analyze the implementation of consignment sales and the recording method used in Golden Voice Online Store. This study uses qualitative method of case study by using triangulation of data sources, namely observation, interview and documentation. The sources of the data taken were the data from Golden Voice Online Store. The results of this study indicate that in the financial statements, Golden Voice Online Store has not recorded the consignment in accordance with the applicable Accounting Standard. The method of accounting recording for consignment sales used is inseparabled method.
Conflict Management Model of Financial Accounting System: Applicated in Semarang Regional Government Saifudin Saifudin; Sulistyawati Ika Ardiani
Economics and Business Solutions Journal Vol. 4 No. 2 (2020): Economics and Business Solutions Journal
Publisher : Universitas Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26623/ebsj.v4i2.2791

Abstract

The purpose of this study was to determine the effect of organizational behavioral factors, cognitive and affective conflict against regional financial accounting system usefulness and behavioral factors influence the organization of cognitive and affective conflict and behavioral factors influence the organization of the usefulness regional financial accounting system intervening by the presence of cognitive and affective conflict. The influence of behavior factors were superiors support, clarity of purpose and training. The study was conducted at the sub-district and department employees in Semarang. The population is some sub-district and department employees who work on the financial section. Analysis of the data in this research was using Partial Least Square (PLS) method. The results of this study indicate a positive influence of organizational factors on the usability of Regional Financial Accounting System and cognitive conflict and there is a positive effect of cognitive conflict with usability Regional Financial Accounting System. Organizational factors negatively affect affective conflict and affective conflict negatively affects the usefulness of Regional Financial Accounting System.
Co-Authors Adijati Utaminingsih Alisa Meriani Alvina Eka Damayanti Anita Damajanti Aprih Santoso Ardiani Ika Sulistyawati Aris Santjaka Ayu Vepri Liani Bella Aprilia Bella Fazrine Darmawan Christy, Nisa Novia Avien Damayanti, Alvina Eka Derick Yunanda DERICK YUNANDA, DERICK Desi ldayustina Wiyarni Dewi Nita Pratiwi Dian Indriana Trilestari Dian Triyani Difa Ayu Putrisetia Dione Jeanette Violita Eka Ayu Siswanti Estik Rahayu Fariz Nur H Firda Pri Ardani Fitrianty Ningsih Hermina Sukmaningtyas Indira Djanuarti Indira Januarti Istiqomah Istiqomah Jake M. Laguador Kelvin Afrizal Nugroho Lestari, Rohmini Indah Luthvitasari Dwi Oktaviani M. Hasan Ma'ruf Mariya Safitri Marlinda Marlinda Maulynda Arifah Rahmawati Meitri Yana Wardani Mulyantomo, Edy Nanang Ari Utomo, Nanang Ari Nastiti Kusuma Winardi Natalia Debby Anggraini Putri Natasia Alinsari Nazri Sidqi Fachriaz Nia Luthfiana Nindyowati, Santi Ayu nining sulissetiyowati Novia Septiana Putri Novita Anjarsari Nur'aini Mayangsari Nurul Khamim Nurul Rahmawati Purwantini, Sri Putri, Septiani Rahmanda Hasna Putri Rahmawati, Dia Ratna Novita Sari Rini Indrati Rizki Nur Aprilia Rizkiana, Citra Rosita Vega Savitri Santi Ayu Nindyowati Sari, Ratna Novita Savitri, Rosita Vega Sekar Arum Yunianti Septiana Sari Septiani Putri Siti Zulaikah Sri . Handayani Sri Budi Sri Budi Wahjuningsih Sri Yuni Widowati Sri Yuni Widowati Sri Yuni Widowati Sri Yuni Widowati Ulfa Nur Safitri Wahdi, Nirsetyo Wahdi, Nirsetyo Wardani, Meitri Yana Yayan Pribadi Yayan Pribadi, Yayan Yulianti Yulianti Yulianti Yulianti Yulianti Zaenal Arifin Zuliana Zuliana