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Contact Name
Hoiruddin Fathurohman
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rifainstitute@gmail.com
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+6283195708831
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syntaxbandung@gmail.com
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Perum Derwati Mas Jl. Derwati Mas, No.20 Rancasari, Ciwastra - Bandung
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INDONESIA
Jurnal Syntax Fusion : Jurnal Nasional Indonesia
Published by Cv.Rifainstitut
ISSN : 27756440     EISSN : 27756440     DOI : 10.5454
Syntax Fusion. Jurnal Berbagai Rumpun Ilmu, adalah jurnal yang diterbitkan sebulan sekali oleh CV. Syntax Corporation Indonesia. Jurnal Syntax Fusion akan menerbitkan artikel-artikel ilmiah dalam cangkupan semua rumpun ilmu. Artikel yang dimuat adalah artikel hasil penelitian, kajian atau telaah ilmiah atas issue penting dan terkini atau resensi buku ilmiah
Arjuna Subject : Umum - Umum
Articles 401 Documents
Pengaruh Profitabilitas, Ukuran Perusahaan, Opini Auditor, Dan Umur Perusahaan Terhadap Audit Delay Pada Perusahaan Sektor Perdagangan Eceran Juanta, Darwen; Ratih, Suklimah
Jurnal Syntax Fusion Vol 1 No 11 (2021): Jurnal Syntax Fusion: Jurnal Nasional Indonesia
Publisher : CV RIFAINSTITUT

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54543/fusion.v1i11.97

Abstract

Audit Delay is the duration needed for completion of the financial statement audit performed by the auditor measured from the date of the company's annual financial statements, to the date of the issuance of the independent audit report. The longer an Audit Delay will have a negative impact and will delay the publication of financial statement information which can affect economic decision making. The purpose of this study is to examine and determine the effect of Profitability, Company Size, Auditor Opinion, and Company Age on Audit Delay in retail trade sector companies in 2017-2019. This study uses data from retail trade sector companies in 2017-2019. After selecting the sample, there were 21 companies selected in this study. The statistical test used in this research is a descriptive statistical test. While the hypothesis test used multiple linear regression tests. The results of this test indicate that (1) Profitability and Auditor Opinion have negative effect on Audit Delay. (2) based on the conducted research, it can be seen that company size and company age have no effect on audit delay.
Pengaruh Ukuran Perusahaan, Arus Kas Operasional, Dan Net Profit Margin (Npm) Terhadap Return Saham Stepanus, David; Ratih, Suklimah
Jurnal Syntax Fusion Vol 1 No 11 (2021): Jurnal Syntax Fusion: Jurnal Nasional Indonesia
Publisher : CV RIFAINSTITUT

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54543/fusion.v1i11.98

Abstract

Return is a result obtained from an investment. In the research needed for investors to invest in order to minimize losses from investing, there are several factors that affect the size of the returns in the company. From the company as well as from external companies. Therefore this study aims to see the effect of Company Size, Operational Cash Flow, and Net Profit Margin (NPM) on Stock Returns in Automotive companies in 2015-2019.The sampling method in this study used purposive sampling so that the researchers found 11 companies that match the criteria in 2015-2019, so that the research analyzed was 55 samples. The testing technique in this research is in the form of classical assumption test, multiple linear regression analysis, coefficient determination test, and T test.The results showed that company size, operating cash flow and net profit margin did not have a significant effect on stock returns.
Penerapan Hukuman Mati terhadap Narapidana Lanjut Usia Ditinjau dari Hak Asasi Manusia Romadhon Dwi Saputra, Fitrian; Subroto, Mitro
Jurnal Syntax Fusion Vol 1 No 11 (2021): Jurnal Syntax Fusion: Jurnal Nasional Indonesia
Publisher : CV RIFAINSTITUT

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54543/fusion.v1i11.99

Abstract

Law as a tool to change society or social engineering. Indonesia as a State of Law with Positive Law, namely the Criminal Code still imposes criminal sanctions in the form of the death penalty. In essence, the death penalty is a punishment by eliminating the life of the convict. However, the application of the death penalty creates a causa celebre (trigger) for the re-emergence of polemics against the pros and cons of the death penalty decision. This is especially true for elderly prisoners. Because there are provisions regulated in Law No. 13 of 1998 concerning Elderly Welfare which discusses the rights of elderly convicts. Then from the perspective of human rights, the death penalty is not inconsistent with national or international legal instruments, such as the 1945 Constitution, Law No. 39/1999 on Human Rights, the 1948 Universal Declaration on Human Rights, and the International Covenant on Civil Rights. and Political Rights 1966. The method used in this paper is normative juridical and analytical descriptive.
Mengenali Facial Palcy pada Trauma Wajah dan Tatalaksana Pembedahan Gunawan, Gunawan; Hanan Farihah, Inas; Raihan Lutfia, Lisa; Mahfuzzahroni, Muhamad; Febriya Moestafa, Rizka
Jurnal Syntax Fusion Vol 1 No 11 (2021): Jurnal Syntax Fusion: Jurnal Nasional Indonesia
Publisher : CV RIFAINSTITUT

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54543/fusion.v1i11.100

Abstract

Bell's palsy is the most common neurological disorder affecting the cranial nerves with an onset that is rapid and unilateral, and it is common cause of facial paralysis worldwide. Bell's palsy occurs due to compression or enlargement of the stylomastoid foramen and causes nerve obstruction or damage caused by trauma, infection, inflammation, autoimmune, ischemic. This article aims to review bell's palsy, specifically motor nerve alignment, surgical disorders and management of bell's palsy. Source searches were carried out on online portals for journal publications such as Google Scholar (scholar.google.com) and the National Centre for Biotechnology Information/NCBI (ncbi.nlm.nih.gov), with the keyword “Facial palcy, dan Bell’s palcy”. In the United States, the annual incidence of Bell's palsy is approximately 23 cases per 100,000 people. Permanent facial paralysis and non-transient functional deficits are the main indications for surgical reconstruction of facial nerve function. The indications for surgery depend on the severity of the nerve lesion, blunt trauma that causes nondegenerative neuropraxia does not require surgical reconstruction, whereas disorders leading to degenerative neurotmesis require surgery.
The Influence Of Flash Card Toward Students’ English Vocabulary Mastery During Covid-19 Hermansyah, Hermansyah; Nurhendi, Nurhendi
Jurnal Syntax Fusion Vol 1 No 11 (2021): Jurnal Syntax Fusion: Jurnal Nasional Indonesia
Publisher : CV RIFAINSTITUT

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54543/fusion.v1i11.101

Abstract

The purpose of this research is to see how flash cards influence the students' English vocabulary mastery. The researchers of this research used quantitative research methods with posttest only control design of true experimental design. The random sampling method was employed in this research's sampling. The data collected in this research was put to the test (multiple choice test). The researchers of this research gave different treatments for the experimental and control groups. The treatment for the experimental group was learning English with flash card media and the treatment for the control group was learning English conventionally. After the two sample groups were given different treatment, the two sample groups were each given a posttest with an instrument consisting of 20 multiple-choice questions with 4 alternative answer choices that had been tested beforehand and validated empirically. Analysis of research data is descriptive and inferential, which inferentially uses the t test, by first testing the assumptions of data normality and homogeneity of variance. The results showed that flash cards had an influence on students' English vocabulary mastery. Therefore, it can be said that this research has proved that there was a significant result of using Flash Cards towards children's English vocabulary mastery.
Analisis Kinerja Keuangan Pada PT. Bumi Sarana Utama Menggunakan Metode Economic Value Added (EVA) Mansurya, Mansurya; Akbar Idris, Abdi; Anwar, Anwar
Jurnal Syntax Fusion Vol 1 No 11 (2021): Jurnal Syntax Fusion: Jurnal Nasional Indonesia
Publisher : CV RIFAINSTITUT

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54543/fusion.v1i11.102

Abstract

This study aims to analyze the financial performance of PT. Bumi Sarana Utama during 2015 to 2019 using the method Economic Value Added (EVA). Data collection used using documentation techniques. The results showed that the value of the Economic Value Added (EVA) of PT. Bumi Sarana Utama during 2015, 2016, 2018, and 2019 was negative (EVA < 0) which means the company is not able to provide or generate economic added value in its operational activities. Even though they had a positive value in 2017, they could no longer maintain this condition in 2018 and 2019. This was due to a consistent decline in operating profit (NOPAT) and changes in the capital structure whose value fluctuated and tended to decline as a result of the changing urgency of asphalt demand. to the concrete and make the EVA value of PT. Bumi Sarana Utama continues to have a negative trend.
Analisis Laporan Keuangan dengan Menggunakan Metode RGEC pada Perusahaan Perbankan Konvensional Viegas, Mario; Ratih, Suklimah
Jurnal Syntax Fusion Vol 1 No 04 (2021): Jurnal Syntax Fusion: Jurnal Nasional Indonesia
Publisher : CV RIFAINSTITUT

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54543/fusion.v1i11.103

Abstract

In choosing a banking company to use the producers and services of the banking company. It is important to note that the selection of a bank is not only based of the fame on the bank or the presence of acquaintances or family members who work in the company. However, the selection of a good and correct bank is to look at the soundness of the bank. Therefore, this study aims to determine the soundness of conventional banking companies listed on the Indonesia stock exchange in 2016 - 2019. The method used in sampling is purposive sampling, especially for banks that are included in book 4 so that researchers get 6 banking companies that in accordance with the criteria in 2016 - 2019. The research technique used by the researcher is to calculate the ratio based on the RGEC method. The result of this study indicates that 3 out of 6 conventional banks have a very healthy level of health and the other 3 banks have a healthy level of health.
Penjatuhan Hukuman Pidana Mati terhadap Tindak Pidana Narkotika Novrianza, Novrianza; Subroto, Mitro
Jurnal Syntax Fusion Vol 1 No 04 (2021): Jurnal Syntax Fusion: Jurnal Nasional Indonesia
Publisher : CV RIFAINSTITUT

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54543/fusion.v1i11.104

Abstract

The death penalty can be described as a form of punishment regulated in law number 35 of 2009 which regulates the abuse of narcotics crimes. This death penalty legislation has caused various kinds of confIicts because the death penalty is not in accordance with the 1945 constitution which is contrary to human rights and many also argue that the death penalty must be implemented in order to have a deterrent effect on the perpetrators of narcotics abuse. This form of death penalty is the most cruel and sadistic form of punishment because this punishment kills a person's life. this type of research is done by means of a qualitative approach. The purpose of this study is to find out the imposition of the death penalty for narcotics crimes. Results showed if the application of the death penalty can only be against acts of criminal acts were limits of humanity, threatening the lives of many people, destructive to human life, and may damage the nation's economy. The imposition of the death penalty is not against human rights. along pejustified afirstasan human rights.
Pengaruh Struktur Kepemilikan Manajerial, Leverage, Kompensasi Bonus dan Ukuran Perusahaan Terhadap Manajemen Laba Oktavia, Rachael; Paramitha, Melvie
Jurnal Syntax Fusion Vol 1 No 04 (2021): Jurnal Syntax Fusion: Jurnal Nasional Indonesia
Publisher : CV RIFAINSTITUT

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54543/fusion.v1i11.105

Abstract

Earnings Management is one of the efforts made by companies to manipulate the numbers in the financial statements so that the company's financial statements can be seen in good condition for investors and other stakeholders. This study aims to determine the effect of managerial ownership structure, leverage, bonus compensation and company size on earnings management in manufacturing companies listed in BEI 2017-2019. The sampling method in this study used purposive sampling so that the researchers found 55 companies that match the criteria in 2017- 2019, so that this study analyzed as many as 165. The testing technique in this research is in the form of classical assumption test, normality test, autocorrelation test, multicollinearity test, heteroscedasticity test, determination coefficient test and T test. The results of the study indicate that Managerial Ownership Structure, Leverage, Bonus Compensation and Company Size do not significantly influence earnings management.
Pengaruh Free Cash Flow dan Financial Leverage Terhadap Earning Management dengan Good Corporate Governance sebagai Variabel Moderasi Kosasih, Tjindrawati; Paramitha, Melvie
Jurnal Syntax Fusion Vol 1 No 05 (2021): Jurnal Syntax Fusion: Jurnal Nasional Indonesia
Publisher : CV RIFAINSTITUT

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54543/fusion.v1i11.106

Abstract

Earning Management is one of the various efforts that can be made by companies in engineering the numbers in the financial statements so that the company's financial statements can be seen in good condition for investors and other readers. This study aims to determine the effect of free cash flow and financial leverage on earnings management with good corporate governance as a moderating variable in transportation service companies. This study uses data from 26 transportation service companies from 2017-2019 that have been listed on the Indonesia Stock Exchange. The data analysis technique used in this study is the Partial Least Square (PLS) analysis method where PLS analysis is an analytical method that is not based on many assumptions or conditions and can handle many variables at once even though there is multicollinearity in these variables. The results show that free cash flow and financial leverage have no effect on earning management and good corporate governance cannot moderate the relationship between free cash flow and financial leverage on earning management.

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