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All Journal JABE (Journal of Accounting and Business Education) Jurnal Pengabdian Masyarakat untuk Negeri (UN-PENMAS) Bulletin of Management and Business Pangripta Jurnal Ilmiah Kajian Perencanaan Pembangunan TGO Journal of Community Development
Rusdianti, Imanita Septian
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Arts Humanities Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Languange, Linguistic, Communication & Media Social Sciences Other

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Journal : Bulletin of Management and Business

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Optimizing the Simponi Application for Non-Tax State Revenue at the Rendani Class II UPBU Office Sugiarsih, Titik; Rusdianti, Imanita Septian
Bulletin of Management and Business Vol. 4 No. 2 (2023): October 2023
Publisher : Universitas Widyagama Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31328/bmb.v4i2.302

Abstract

This research discusses the Optimization of the Simponi Application on Non-Tax State Revenue at the Class II Rendani UPBU Office. The study was conducted with the aim of providing an overview of activities related to Non-Tax State Revenue (PNBP) at the Class II Rendani UPBU Office. The research used a qualitative descriptive approach in the form of field research. Data sources were obtained through observations and interviews with relevant subjects, using data triangulation methodology. This method is useful for enhancing the validity and accuracy of the data obtained as precise information for analysis material. The research results showed that the Simponi Application, in general, greatly assisted in PNBP service implementation due to the presence of tutorials and guidance. The application is highly dependent on the availability of the internet network. The research results indicated that negligence occurred due to the unstable internet network; thus, network mapping and bandwidth improvement are required. Delayed payments and unrecorded receivables happened because there was a lack of specific reminders related to billing codes that were due or unpaid, necessitating special notifications when approaching the payment deadlines.
The Influence of Leverage, Profitability, and Company Size With Moderation of Audit Quality on Company Value Kinanti, Kartika Ayu; Rusdianti, Imanita Septian; Septiani, Ria; Mudjiyanti, Rina; Cahyaningati, Retno
Bulletin of Management and Business Vol. 5 No. 1 (2024): March 2024
Publisher : Universitas Widyagama Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31328/bmb.v5i1.313

Abstract

Companies in the D222 sector in Indonesia have the potential to dominate the global market. This study aims to examine how the value of companies in the D222 sector is formed by financing policies, namely leverage, the ability to generate profits, namely profitability. Additionally, this research also investigates the influence of company size on firm value. The urgency of this research is underscored by the fact that audit performance is instrumental in driving strategic efforts by companies to enhance their value. Sampled from the years 2020-2022 and drawn from companies listed on the stock exchange, the population consists of 26 companies. Purposive sampling was employed to select a sample of 19 companies in the D222 sector. The data was analyzed using multiple regression in SPSS version 27. The findings indicate that financing policies, specifically Leverage, do not significantly influence firm value, whereas the ability to generate profits, namely Profitability, has a significant positive impact on firm value. Company size does not appear to affect the increase in firm value. However, the role of Audit Quality as a moderator yields varying results. Regarding the relationship between financing policies, namely leverage, and firm value, Audit Quality does not seem to strengthen it. The same results are obtained concerning the relationship between the ability to generate profits, namely profitability, and firm value. However, Audit Quality appears to strengthen the relationship between Company Size and Firm Value. These findings offer valuable insights into the interaction of these factors in the context of the processed food industry in Indonesia, aiming for dominance in the global market.
Co-Authors Agung Rachmat Raharja Ainun, Siti Nur Ana Sopanah, Ana Baits Nur, Ayu Wandani Mustika Rahma Cahyaningati, Retno Hanif Rani Iswari Khasanah, Midhatul KINANTI, Kartika Ayu Muchsam, Yoki Mudjiyanti, Rina Rismawati Rismawati Riza Bahtiar Sulistyan Septiani, Ria Sucipto, Bambang Sugiarsih, Titik