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Wahyuningsih, Titi
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Humanities Decision Sciences, Operations Research & Management Industrial & Manufacturing Engineering Social Sciences

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Keputusan Pemilihan Formula Sabun Menggunakan Analytical Hierarchy Process Purwani, Annie; Astuti, Amalia Yuli; Wahyuningsih, Titi; Ghozali, Muhammad Nizar
OPSI Vol 16, No 2 (2023): ISSN 1693-2102
Publisher : Jurusan Teknik Industri Fakultas Teknologi Industri UPN "Veteran" Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31315/opsi.v16i2.9766

Abstract

Waste cooking oil is one of household waste. Waste cooking oil is usually disposed to the sewers or gardens. Utilization of waste cooking oil is by recycling it into a solid soap product. The production of solid soap from waste cooking oil is a solution to reduce waste. There are various formulas for making soap products from waste cooking oil. In order to utilize waste cooking oil becomes maximal dan useful, it is necessary to select the best formula for further development. The research begins by identifying the soap formula with a simple process. The identification results obtained six soap formulas that can be produced on a household scale. The six soap formulas were then produced and tested according to Indonesia’s national standards (SNI). The method used to select the best formula was Analytical Hierarchy Process (AHP), which involved four partisipants as experts. The result of the decision of the best soap formula is Soap 6. Meanwhile, the three priority attributes for decision-making are soap standard (SNI), cleaning power, and the ability to hold bacteria.
MANAJEMEN LABA BERDASARKAN ASET PAJAK TANGGUHAN DAN BEBAN PAJAK TANGGUHAN Halimah, Imar; Wahyuningsih, Titi
Jurnal Ilmiah Publika Vol 11 No 2 (2023): Jurnal Ilmiah Publika
Publisher : Faculty of Social and Political Sciences, Universitas Swadaya Gunung Jati

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33603/.v11i2.8872

Abstract

This study aims to determine the effect of deferred tax assets and deferred tax expenses on earnings management in primary consumer goods sector companies listed on the IDX for the 2017-2021 period. Taxation has criteria provisions regarding the measurement and recognition of components contained in the financial statements, but these measurements are not always the same as commercial accounting principles. Deferred tax assets and deferred tax expenses can detect companies doing earnings management, because there are differences in recording between commercial and fiscal financial statements that cause temporary differences.This type of research is explanatory research. Explanatory research with explanatory survey research methods. The sample withdrawal method in this study used purposive sampling, so that the sample obtained was 8 companies. Data analysis methods with descriptive statistics, multiple linear regression and hypothesis testing using eviews 10 software. The results showed that partially deferred tax assets affect earnings management while deferred tax expenses have no effect on earnings management. Simultaneously, it shows that deferred tax assets affect earnings management in primary consumer goods sector companies listed on the IDX for the period 2017-2021.
Co-Authors Amalia Yuli Astuti Annie Purwani Ghozali, Muhammad Nizar Halimah, Imar