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All Journal International Journal of Social Science and Business The International Journal of Business Review (The Jobs Review)
Fiel Afroh, Ibna Kamelia
Universitas Pendidikan Ganesha
Economics, Econometrics & Finance Social Sciences

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Evaluasi Sistem Penggajian pada CV Lisa Jaya Mandiri Jember Anggraini, Arum; Susbiyani, Arik; Fiel Afroh, Ibna Kamelia
International Journal of Social Science and Business Vol 2, No 4 (2018)
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (426.254 KB) | DOI: 10.23887/ijssb.v2i4.16322

Abstract

Sumber Daya Manusia adalah salah satu aset terpenting perusahaan, dalam menjalankan tugas nya karyawan membutuhkan timbal balik jasa yang berupa gaji karyawan. Tujuan penelitian ini adalah untuk mengevaluasi sistem penggajian pada CV. Lisa Jaya Mandiri Jember, hal ini dilakukan dalam rangka mengidentifikasi dan memberikan rekomendasi atas permasalahan kesalahaan pada saat pemberian potongan karyawan dan kesalahan input data gaji CV. Lisa Jaya Mandiri Jember. Jenis penelitian ini menggunakan deskriptif kualitatif. Data yang diperoleh dalam penelitian ini berdasarkan observasi, wawancara, dan dokumentasi. Sumber data yang diperoleh adalah dari jenis sumber data primer dan sekunder. Dari hasil penelitian, dapat disimpulkan bahwa Sistem Penggajian masih belum memadai dan efektif, dimana masih kurangnya fungsi pengendalian yang ditandai dengan sering terjadinya  kesalahan pada saat pemberian potongan karyawan dan kesalahan input data gaji perusahaan. Sehingga dalam pelaporannya mengalami ketidak tepatan waktu dan harus dilakukan pengecekan ulang terhadap pencatatan data gaji karyawan. Sehingga, perlu adanya evaluasi dan perbaikan kembali terkait Sistem Penggajian.
INFORMATION ASYMMETRY AND PROFIT MANAGEMENT ON COST OF EQUITY CAPITAL Astutik, Rika; Cahyono, Dwi; Fiel Afroh, Ibna Kamelia
The International Journal of Business Review (The Jobs Review) Vol 1, No 1 (2018): The International Journal of Business Review. June 2018
Publisher : Fakultas Pendidikan Ekonomi dan Bisnis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.17509/tjr.v1i1.13455

Abstract

This study aims to examine the effect of information asymmetry and earnings management on the cost of equity capital for food and beverages companies listed on the Indonesia Stock Exchange. The object in this study is food and beverages companies listed on the Indonesia Stock Exchange and the sample of research obtained by 11 companies with the study period is the 2015-2018 financial year. The independent variables used are information asymmetry and earnings management, while the dependent variable is cost of equity capital, moderating variables are agency theory and capital market theory. Data analysis method is done by using multiple regression calculations to examine the effect of independent variables on the dependent variable. The results of the study indicate that information asymmetry produces a non-significant positive direction and earnings management produces a positive direction significantly affecting the cost of equity capital. moderating variables of agency theory and capital market theory produce a non-significant positive direction on the relationship of information asymmetry on cost of equity capital. While the results of previous studies indicate that information asymmetry and earnings management have no effect on the cost of equity capital while other studies that show information asymmetry have a positive effect on earnings management practices while firm size has a negative effect on earnings management practices. Investors assess at this time, the company that issued new ordinary shares is to cover its operational and investment debt, so that the company is less attractive to investors. In addition, investors consider other things in investing in a company such as business decision making, not only focusing on earnings information asymmetry, but also considering non-financial information on the existence of the company's internal mechanism
Co-Authors Arum Anggraini, Arum Astutik, Rika DWI CAHYONO Susbiyani, Arik