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All Journal Ekonomi Bisnis UG Journal Syntax Literate: Jurnal Ilmiah Indonesia Jurnal Pengabdian Kepada Masyarakat Darma Saskara
Windy Atmawardani Rachman
Universitas Gunadarma
Agriculture, Biological Sciences & Forestry Humanities Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Health Professions Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Social Sciences Other

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Journal : UG Journal

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DESIGN OF CASH REGISTER SYSTEM AT SMALL AND MEDIUM ENTERPRISE IN CHINA Rachman, Windy Atmawardani
UG Journal Vol 8, No 6 (2014)
Publisher : Universitas Gunadarma

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Abstract

Development of Accounting Information Systems (it present has an important roletowards the progress ofthe business world. Not only big companies need informationsystem, small and medium enterprises also require accounting information system.The main use ofcash register system is to make calculation process and producingreports easier. Hua Qin Minimarket have been using the application of acomputer in the process of calculation but the cash register system still haveweaknesses, such as could not produce inventory reports, sales reports and evidenceofpayment. The author improves the system by making a new cash register system.Design of this system begins with designing a system by using dataflow diagramand flowchart. The programming language used to create this cash register systemis Visual Basic 6.0. Database programming used Microsoft Access 2007 and CrystalReport is used to create reports. Design of cash register system used inventorydata and sales transaction data to produce information such as inventory reportand sales report consisting ofdaily sales report, monthly sales report and annualsales report to be given to the General Manager and evidence ofpayment to begiven to the customers. Improvement of this cash register system has not beenimplemented because ofthe time limitations ofthe author in the research. Hopefully,design of this cash register system can minimize the weaknesses in the presentcash register system, such as that can produce the required reports precisely andaccurately, can improve the performance ofHua Qin Minimarket to be better andcan assist management in decision making.
PENGARUH LEVERAGE, PROFITABILITAS DAN UKURAN PERUSAHAAN TERHADAP TAX AVOIDANCE PADA PERUSAHAAN SUB SEKTOR TELEKOMUNIKASI YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE TAHUN 2019-2022 Windy Atmawardani Rachman
UG Journal Vol 17, No 5 (2023)
Publisher : Universitas Gunadarma

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Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh leverage (DER), profitabilitas (ROA), dan ukuran perusahaan (SIZE) terhadap tax avoidance (CETR) pada perusahaan telekomunikasi yang terdaftar di Bursa Efek Indonesia tahun 2019-2022. Populasi dalam objek penelitian ini adalah 18 perusahaan sektor telekomunikasi yang terdaftar di Bursa Efek Indonesia (BEI). Sampel yang diambil yaitu 10 perusahaan telekomunikasi pada periode 2019-2022. Dalam penelitian ini menggunakan data sekunder. Teknik analisis data menggunakan analisis linear berganda dan uji hipotesis t-statistik umtuk menguji koefisien regresi parsial dan uji hipotesis F-statistik untuk menguji koefisien regresi simultan dengan menggunakan Software SPSS 22. Hasil penelitian ini menunjukkan bahwa dengan menggunakan analisis regresi linear berganda leverage, profitabilitas dan ukuran perusahaan berpengaruh negative terhadap tax avoidance. Untuk uji hipotesis leverage, profitabilitas, dan ukuran perusahaan tidak berpengaruh secara parsial terhadap tax avoidance begitu juga secara simultan variabel independen tidak memiliki pengaruh terhadap variabel dependen.
Co-Authors Amarilys Andaritidya Ari Kharisma Ari Kharisma Laksono Trisnantoro Widjayanti, Wahyu