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All Journal JSI (Jurnal sistem Informasi) Universitas Suryadarma Neraca: Jurnal Ekonomi, Manajemen dan Akuntansi
Fadillah, Fadli
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Computer Science & IT Economics, Econometrics & Finance

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PENGARUH AKTIVA PAJAK TANGGUHAN, BEBAN PAJAK TANGGUHAN DAN STRUKTUR MODAL TERHADAP KINERJA KEUANGAN Fadillah, Fadli; Saputri, Sevty Wahiddirani
Neraca: Jurnal Ekonomi, Manajemen dan Akuntansi Vol. 2 No. 12 (2024): Neraca: Jurnal Ekonomi, Manajemen dan Akuntansi
Publisher : Neraca: Jurnal Ekonomi, Manajemen dan Akuntansi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.572349/neraca.v2i12.3125

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh Aktiva Pajak Tangguhan, Beban Pajak Tangguhan, dan Struktur Modal Terhadap Kinerja Keuanagn. Jenis penelitian ini adalah penelitian kuantitatif asosiatif dengan sumber data sekunder. Populasi dalam penelitian ini adalah perusahaan sektor consumer non cyclicals sub industri makanan dan minuman (Food & Beverage). Dengan menggunakan metode purposive sampling berdasarkan dari kriteria yang telah ditentukan Hasil penelitian menunjukkan bahwa Aktiva Pajak Tangguhan, Beban Pajak Tangguhan, dan Struktur Modal secara simultan berpengaruh Terhadap Kinerja Keuangan. Variabel Aktiva Pajak Tangguhan menunjukkan bahwa secara parsial tidak berpengaruh terhadap Kinerja Keuangan. Variabel Beban Pajak Tangguhan menunjukkan bahwa secara parsial tidak berpengaruh terhadap Kinerja Keuangan. Variabel Struktur Modal menunjukkan bahwa secara parsial berpengaruh terhadap Kinerja Keuangan.
Penerapan Metode Servqual Pada Skala Likert Untuk Mendapatkan Kualitas Pelayanan Kepuasan Pelanggan Awaludin, Muryan; Mantik, Hari; Fadillah, Fadli
JSI (Jurnal sistem Informasi) Universitas Suryadarma Vol 10 No 1 (2023): JSI (Jurnal sistem Informasi) Universitas Suryadarma
Publisher : Universitas Dirgantara Marsekal Suryadarma

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35968/jsi.v10i1.990

Abstract

It is very important to identify and fulfill customer requirements with the highest possible quality. Several tools, methods and techniques have been used to assess service requirements and quality. ServQual is one of the most widely used quality tools to measure service quality. Based on the research results, analysis of customer satisfaction using the ServQual method on object A has been carried out which includes service quality, product quality and customer complaints to produce an ideal analysis value. On the service quality dimension, the gap results are obtained that are still not satisfactory enough on the service quality dimension on object A, but from the Empathy dimension it is quite satisfying with the acquisition of Tangible = -0.0877, Reliability = -0.0965, Responsiveness = -0.079, Assurance = - 0.0877, and Empathy = 0.17544. In the dimension of service quality, the results of the gap are that the product quality of Object A is very satisfying for the user, but from the Reliability dimension it is not satisfactory enough with the acquisition of Performance = 0.175439, Durability = 0.105263, Specification = 0.105263, Features = 0.105263, Reliability = -0.1579, Aesthetics = 0.192982, Perceived quality = 0.36842. On the dimensions of user complaints, the gap results show that user complaints are not satisfactory with the acquisition of customer complaints = -0.16667.
Co-Authors Hari Bagus Mantik Muryan Awaludin SAPUTRI, SEVTY WAHIDDIRANI