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In Search (Informatic, Science, Entrepreneur, Applied Art, Research, Humanism)
Published by Universitas Informatika dan Bisnis Indonesia
ISSN : 20857993     EISSN : 25803239     DOI : https://doi.org/10.37278/insearch
Core Subject : Economy, Science, Education, Art,
Arts Computer Science & IT Economics, Econometrics & Finance Other
In Search (Informatic, Science, Entrepreneur, Applied Art, Research, Humanism) is an electronic scientific journal in the scope of informatics, science, entrepreneurship, applied arts, social sciences and mathematics.
Arjuna Subject : Umum - Umum
Articles 352 Documents
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PENGARUH PERENCANAAN PAJAK, FREE CASH FLOW DAN EARNING PRESSURE TERHADAP MANAJEMEN LABA PADA PERUSAHAAN MANUFAKTUR SUB SEKTOR MAKANAN DAN MINUMAN YANG TERDAFTAR DI BEI PERIODE 2017- 2019 Kaca Dian Meila
In Search (Informatic, Science, Entrepreneur, Applied Art, Research, Humanism) Vol 20 No 2 (2021): In Search
Publisher : LPPM UNIBI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37278/insearch.v20i2.424

Abstract

Tujuan dari penelitian ini adalah untuk mengetahui Pengaruh Perencanaan Pajak, Free Cash Flow dan Earning Pressure Terhadap Manajemen Laba Pada Perusahaan Manufaktur Sub Sektor Makanan dan Minuman Yang Terdaftar di BEI Periode 2017-2019. Objek dari penelitian ini adalah laporan keuangan perusahaan dengan atau karakteristik yaitu perencanaan pajak, free cash flow, earning pressure dan manajemen laba. Populasi dari penelitian ini adalah perusahaan manufaktur sub sektor makanan dan minuman yang terdaftar di Bursa Efek Indonesia (BEI) periode 2017-2019. Sampel yang digunakan dalam penelitian ini sebanyak 53 perusahaan manufaktur sub sektor makanan dan minuman. Teknik analisis data yang digunakan adalah regresi linier berganda. Berdasarkan uji statistik dan uji hipotesis dalam tingkat signifikansi α = 0,05 dapat dibuktikan bahwa secara parsial perencanaan pajak tidak berpengaruh terhadap manajemen laba, sedangkan free cash flow dan earning pressure berpengaruh signifikan terhadap manajemen laba. Secara simultan, perencanaan pajak, free cash flow dan earning pressure berpengaruh terhadap manajemen laba.
ANALISIS VALUASI NILAI SAHAM PERUSAHAAN INDUSTRI PULP & PAPER MENGGUNAKAN METODE DISCOUNTED CASH FLOW VALUATION DAN RELATIVE VALUATION UNTUK PENGAMBILAN KEPUTUSAN PERIODE 2015-2019 Johannes Kristian Siregar
In Search (Informatic, Science, Entrepreneur, Applied Art, Research, Humanism) Vol 20 No 2 (2021): In Search
Publisher : LPPM UNIBI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37278/insearch.v20i2.427

Abstract

This study aims to determine how much the intrinsic value of PT. Indah Kiat Pulp & Paper Tbk. (INKP), Tjiwi Kimia Paper Factory Tbk. (TKIM) and Fajar Surya Wisesa Tbk. (FASW) listed on the IDX in 2015-2019 where the stock valuation is calculated using the Dividend Discount Model, Free Cashflow to Equity and Price Book Value methods to determine whether the company's stock is undervalued or overvalued, making the right decisions for potential investors based on value. intrinsic value and knowing which method is the most accurate. The sample in this study were three companies that had complete financial statements and distributed dividends during the research year and had the most significant spike in stock prices. Data collection techniques in this study using purposive sampling technique and the data used is secondary data. The conclusion in this study is that in general, INKP and TKIM stocks are undervalued and FASW is in overvalued condition. The most accurate stock valuation method in this study is the Price Earning Ratio because it has the smallest RMSE value.
ANALISA LAYANAN RITEL KONVENSIONAL DALAM MENGHADAPI PPKM DIMASA PANDEMI COVID 19 Dikdik Purwadisastra; Elan Rusnendar
In Search (Informatic, Science, Entrepreneur, Applied Art, Research, Humanism) Vol 20 No 2 (2021): In Search
Publisher : LPPM UNIBI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37278/insearch.v20i2.428

Abstract

This study aims to see how respondents respond to conventional retail stores during the Covid 19 pandemic, especially after Emergency PPKM and PPKM levels one to four, the method used in this study is qualitative with a descriptive approach to population in this study is not limited because people living in Indonesia who are visiting conventional retail stores while the sampling technique is accidental sampling, it is known that there are 100 respondents, the results obtained are that the majority of respondents rarely shop at conventional retail stores due to several factors, including security that is not guaranteed, especially during the covid 19 pandemic, comfort is also still lacking. not comfortable and of course the variety of products that are still inferior to the marketplace or online retail. The solution is that conventional retailers must continue to improve the service system, for example serving pick-up and delivery of consumer goods by ordering via social media with free shipping for a limited kilometer radius, as well as adding a variety of goods that are still considered limited by consumers.
PELAPORAN KEBERLANJUTAN SEBAGAI TANTANGAN BAGI PENGUKURAN KINERJA KEUANGAN, TATA KELOLA PERUSAHAAN SERTA UKURAN PERUSAHAAN Azwani Aulia
In Search (Informatic, Science, Entrepreneur, Applied Art, Research, Humanism) Vol 20 No 2 (2021): In Search
Publisher : LPPM UNIBI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37278/insearch.v20i2.429

Abstract

A sustainability report is a report made by a company that is useful for internal and external parties of the company, because this report is used as a company communication tool in disclosing company activities that are not only focused on profit, but also planet & people, as a form of feedback in responding to needs. all stakeholders and provide confidence that the company can maintain its business sustainability. This study aims to determine the effect of corporate governance, company size, financial performance on sustainability reporting either partially or simultaneously. This type of research is quantitative with a descriptive approach. The results showed that simultaneously ROA, DER, company size and corporate governance had an effect on sustainability reporting. While partially shows that return on assets, debt to equity ratio and firm size affect the quality of sustainability report disclosure, while the audit committee and managerial ownership have no effect on sustainability reporting.
KEBERMAKNAAN HIDUP PADA PEKERJA SEKS KOMERSIAL (PSK) YANG TERINFEKSI HIV/AIDS DI KOTA BANDUNG Dimas Isnain Widyawan; Erwin Fazrin; Cahyaning Widhyastuti
In Search (Informatic, Science, Entrepreneur, Applied Art, Research, Humanism) Vol 20 No 2 (2021): In Search
Publisher : LPPM UNIBI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37278/insearch.v20i2.434

Abstract

The meaning of life is the appreciation of the individual in finding something valuable or important for the individual himself. Meaningless living conditions are often faced by sex workers who are infected with HIV/AIDS because of discrimination and stigma that they get from society. This study aims to provide an overview of the meaning of life, the process of achieving and the factors that influence the meaningfulness of life for sex workers who infected by HIV/AIDS. This study uses a qualitative method with a case study approach. The sample in this study were 2 sex workers infected with HIV/AIDS in Bandung. The data were collected by using in depth interview and observation that held for two times. The data were analized using the descriptive analysis technique. Based on the data obtained, the results show that the two subjects basically have unique ways and patterns in interpreting their lives. Both can find the meaning of their respective lives. The first subject interprets his life to establish household relationships and raise his children while the second subject interprets his life in a way that is useful for the environment, especially his family. This is influenced by relationships with the environment and family, appreciation of the profession and appreciation of love.
Pengaruh Harga Crude Oil Dan Additive (Over Head Base Oil) Terhadap Penentuan Harga Base Oil Di Pasar Serta Implikasinya Terhadap Profitabilitas Perusahaan-Perusahaan Manufaktur Terkait Yang Terdaftar Di Bei Aris Hidalatullah; Muhammad Yusuf; Wiwi Warsiati; Aggi Panigoro
In Search (Informatic, Science, Entrepreneur, Applied Art, Research, Humanism) Vol 20 No 1 (2021): In Search
Publisher : LPPM UNIBI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37278/insearch.v20i1.442

Abstract

Chandra Asri and PT. Gajah Tunggal Tbk. are the research objects which need base oil as their raw material. From the analysis, ROA of PT. Chandra Asri increased the average 117.89%, and ROA of PT. Gajah Tunggal Tbk. decrease as the average 41.7%. Allegedly changes in ROA are influenced by changes in the price of crude oil, additive, and base oil prices. The average price of crude oil has been decreased by 3.94%. The average increase of the additive price of the materials per semester was 0.45%. The average price of base oil has been decreased by 3.86%. The effect of crude oil price and additive price on base oil price and its implication on ROA is examined through correlation model, regression, hypothesis test and path analysis yielding the following findings; First; 94.9% base oil price (Y) is determined by the price of crude oil (X1). Predicted if X1 is changed one unit, then the value of Y is changed 0,032. From t test obtained significant influence between two variables. Second; 44.6% base oil price is determined by the price of Additive goods. Predicted when X2 is converted one unit, Y value is 1.029. From t test obtained significant influence between two variables.
Third; 95.90% base oil price is determined by the price of Crude oil (X1) and the price of Additive (X2). Predicted when X1 and X2 are converted simultaneously by one unit then the value of Y is changing 0,030 and 0,188. From F test, there is no significant influence between X1 and X2 on Y. Fourth; 20.90% ROA (Z) is determined by the price of Crude oil (X1). Predicted when X1 is converted one unit, Z value down 8.253E-6. Test t proves there is no significant influence between the two variables.
Fifth; 13.60% ROA (Z) is determined by the price of Additive Goods (X2). Predicted when X2 is changed one unit, Z value down 0.000311. t test proves there is no significant influence between the two variables. Sixth; 26.90% ROA (Z) is determined by the price of Base oil (Y). Predicted when Y is converted one unit, Z value down 0.000284. t test proves there is significant influence between both variables.
Seventh; 22.20% ROA (Z) is determined by the price of Crude oil (X1) and Additive Goods (X2). Predicted if X1, and X2 change simultaneously one unit, the value of Z decreased by the coefficient of regression direction. F test proves there is no significant influence between X1 and X2 on ROA. Eighth; the price of Crude Oil (X1) directly affects Price Base oil (Y), the indirect influence of X1 through Y on Z is not significant. The price of additive goods (X2) directly affects the base oil price (Y). While the indirect effect of X2 through Y against Z is not significant. Predicted when X1 and X2 changed one unit of influence respectively 1.7779E-5 and 3.334E-5. Whereas if Y changes, Z goes down 0.001.Chandra Asri and PT. Gajah Tunggal Tbk. are the research objects which need base oil as their raw material. From the analysis, ROA of PT. Chandra Asri increased the average 117.89%, and ROA of PT. Gajah Tunggal Tbk. decrease as the average 41.7%. Allegedly changes in ROA are influenced by changes in the price of crude oil, additive, and base oil prices. The average price of crude oil has been decreased by 3.94%. The average increase of the additive price of the materials per semester was 0.45%. The average price of base oil has been decreased by 3.86%. The effect of crude oil price and additive price on base oil price and its implication on ROA is examined through correlation model, regression, hypothesis test and path analysis yielding the following findings; First; 94.9% base oil price (Y) is determined by the price of crude oil (X1). Predicted if X1 is changed one unit, then the value of Y is changed 0,032. From t test obtained significant influence between two variables. Second; 44.6% base oil price is determined by the price of Additive goods. Predicted when X2 is converted one unit, Y value is 1.029. From t test obtained significant influence between two variables.
Third; 95.90% base oil price is determined by the price of Crude oil (X1) and the price of Additive (X2). Predicted when X1 and X2 are converted simultaneously by one unit then the value of Y is changing 0,030 and 0,188. From F test, there is no significant influence between X1 and X2 on Y. Fourth; 20.90% ROA (Z) is determined by the price of Crude oil (X1). Predicted when X1 is converted one unit, Z value down 8.253E-6. Test t proves there is no significant influence between the two variables.
Fifth; 13.60% ROA (Z) is determined by the price of Additive Goods (X2). Predicted when X2 is changed one unit, Z value down 0.000311. t test proves there is no significant influence between the two variables. Sixth; 26.90% ROA (Z) is determined by the price of Base oil (Y). Predicted when Y is converted one unit, Z value down 0.000284. t test proves there is significant influence between both variables.
Seventh; 22.20% ROA (Z) is determined by the price of Crude oil (X1) and Additive Goods (X2). Predicted if X1, and X2 change simultaneously one unit, the value of Z decreased by the coefficient of regression direction. F test proves there is no significant influence between X1 and X2 on ROA. Eighth; the price of Crude Oil (X1) directly affects Price Base oil (Y), the indirect influence of X1 through Y on Z is not significant. The price of additive goods (X2) directly affects the base oil price (Y). While the indirect effect of X2 through Y against Z is not significant. Predicted when X1 and X2 changed one unit of influence respectively 1.7779E-5 and 3.334E-5. Whereas if Y changes, Z goes down 0.001.
PENGARUH KECERDASAN EMOSIONAL DAN KOMUNIKASI INTERPERSONAL TERHADAP KINERJA GURU SMA DAN SMK NEGERI DI KOTA BANDUNG Ayu Nike Retnowati; Rifna Alfiyah Hasanah
In Search (Informatic, Science, Entrepreneur, Applied Art, Research, Humanism) Vol 20 No 2 (2021): In Search
Publisher : LPPM UNIBI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37278/insearch.v20i2.448

Abstract

The educational process would never be separated from the role of teachers as educatior . For students, a teacher will be a helpful part of teaching and learning. Teachers are also one of the professionals who contribute to improving a country's human resource quality. Assessment of performance is one of the controls for maintaining the quality of instruction. The purpose of this study is to identify the description of Emotional Intelligence and Interpersonal Communication on Teacher Performance, as well as the amount of their influence on the performance of SMA and SMK Negeri teachers in Bandung. The descriptive verification with a quantitative approach was employed as the research method in this study. SMA and SMK Negeri in the city of Bandung, has a total of 43 schools and 2,829 instructors. In this study, 141 instructors from ten different schools made up the sample. Probability sampling with Cluster Random Sample methodology was utilized as the sampling method. Emotional Intelligence, Interpersonal Communication, and Teacher Performance were all determined to be in the good group, according to the study's findings. Results Emotional Intelligence had a 48.1% effect on teacher performance, Interpersonal Communication had a 33.1% effect on teacher performance, and Emotional Intelligence plus Interpersonal Communication had a 52.8% effect on teacher performance, according to the determination test.
PENGARUH BRAND IMAGE DAN BRAND TRUST TERHADAP MINAT MENGGUNAKAN LAYANAN JASA PENGIRIMAN BARANG PT POS INDONESIA Ratih Hadiantini; Aninditha Putri kusumawardhani; Adhitya Reynickha Fatullah
In Search (Informatic, Science, Entrepreneur, Applied Art, Research, Humanism) Vol 20 No 2 (2021): In Search
Publisher : LPPM UNIBI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37278/insearch.v20i2.449

Abstract

Tujuan penelitian ini adalah untuk mengetahui gambaran brand image, brand trust terhadap minat menggunakan pada layanan jasa pengiriman barang PT Pos Indonesia serta pengaruhnya baik parsial maupun simultan. penelitian ini juga menggunakan metode penelitian deskriptif verifikatif dengan pendekatan kuantitatif. dengan mengambil sample 100 mahasiswa yang ada di Kota Bandung, teknik pengambilan sampling yang digunakan dalam penelitian ini adalah simple random sampling yang merupakan bagian dari probability sampling. Metode pengumpulan data menggunakan data primer dan data sekunder . berdasarkan hasil penelitian diperoleh bahwa brand image termasuk kedalam kategori cukup baik, brand trust berada pada kategori cukup baik, dan minat menggunakan berada pada kategori buruk. Berdasarkan hasil uji koefisien determinasi diperoleh bahwa brand image berpengaruh sebesar 88,6% terhadap Minat Menggunakan. Brand trust berpengaruh sebesar 88,4% terhadap Minat Menggunakan. Brand image dan brand trust berpengaruh sebesar 94,1% terhadap Minat Menggunakan.
Pengaruh Kepemimpinan Kepala Sekolah Dan Motivasi Kerja Guru Terhadap Kinerja Guru Di Sma Negeri 3 Kota Cimahi Rafika Mayasari; Muhammad Yusuf; Suhendar Suhendar; G Guci Derry Midaya Panca
In Search (Informatic, Science, Entrepreneur, Applied Art, Research, Humanism) Vol 20 No 2 (2021): In Search
Publisher : LPPM UNIBI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37278/insearch.v20i2.450

Abstract

Era globalisasi menuntut kemajuan di segala bidang termasuk dalam dunia pendidikan. Dunia pendidikan merupakan satu-satunya lembaga formal untuk menjawab semua tantangan yang terjadi. Melalui tenaga pendidik yang berkualitas dan profesional diharapkan akan menghasilkan peserta didik yang berkualitas sehingga dapat meningkatkan kemajuan Negara Indonesia. Tujuan dari penelitian ini adalah untuk mengetahui gambaran Kepemimpinan Kepala Sekolah, Motivasi Kerja Guru, dan Kinerja Guru di SMA Negeri 3 Kota Cimahi. Selain itu penelitian ini bertujuan pula untuk mengetahui seberapa besar pengaruh Kepemimpinan Kepala Sekolah dan Motivasi Kerja Guru terhadap Kinerja Guru di SMA Negeri 3 Kota Cimahi. Penelitian ini dilakukan di SMA Negeri 3 Kota Cimahi dengan responden sebanyak 84 orang Guru Pegawai Negeri Sipil (PNS) dan 93 orang siswa. Adapun teknik pengumpulan data dilakukan melalui angket, wawancara dan observasi langsung serta menggunakan metode analisis deskriptif verifikatif. Adapun untuk menguji hipotesis digunakan metode analisis regresi berganda untuk menguji hipotesis digunakan uji t dan uji F pada tingkat α = 0,05 dengan bantuan program SPSS Versi 20 dan Microsoft Excel. Berdasarkan hasil penelitian menunjukkan gambaran bahwa Kepemimpinan Kepala Sekolah berada pada kategori baik, Motivasi Kerja Guru berada dalam kategori baik, serta Kinerja Guru di SMA Negeri 3 Kota Cimahi berada dalam kategori baik. Terdapat pengaruh yang positif dan signifikan variabel Kepemimpinan Kepala Sekolah terhadap Kinerja Guru sebesar 0,322 atau 32,20%, sementara variabel Motivasi Kerja Guru berpengaruh secara signifikan terhadap Kinerja Guru sebesar 0,796 atau 79,60%. Pengaruh secara simultan Kepemimpinan Kepala Sekolah dan Motivasi Kerja Guru terhadap Kinerja Guru sebesar 0,704 atau 70,40% dan sisanya sebesar 0,296 atau 29,60% adalah variabel lain yang tidak diteliti. Kesimpulan dari penelitian ini adalah terdapat pengaruh signifikan antara Kepemimpinan Kepala Sekolah dan Motivasi Kerja Guru terhadap Kinerja Guru di SMA Negeri 3 Kota Cimahi.
Pengaruh Solvability dan Firm Size Terhadap Audit Delay Perusahaan Multinasional Elok Faiqoh Himmah
In Search (Informatic, Science, Entrepreneur, Applied Art, Research, Humanism) Vol 20 No 2 (2021): In Search
Publisher : LPPM UNIBI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37278/insearch.v20i2.451

Abstract

This study analyzes the effect of solvency and firm size to find out how much influence it has on the Audit Delay of multinational companies in Indonesia. Multinational companies are companies that have a major contribution to gross domestic product which is an essential sector in economic activity in Indonesia. The phenomenon that has occurred in recent years is that in the Indonesian Capital Market, companies are late in reporting financial statements and audit reports. The research method used is quantitative research using multiple linear regression analysis. This study uses secondary data in the form of financial statements and audit reports of public companies listed on the Indonesia Stock Exchange. The sample of this research is 48 companies in two years. This research uses classical assumption test with SPSS tool. The results showed that partially solvability and firm size and had effect on audit delays.

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