Repositori Wilmar Bisnis Indonesia: Recent submissions
Now showing items 381-400 of 877
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Analysis of the Internal Control System on the Revenue Cycle of Lending at Rural Bank
(EAI, 2022-07-22)This research aim to determine whether internal control system of Rural Banks "X" is aligned with the elements of the COSO internal control structure. Data was collected by means interviewing and observing. The analysis ... -
Continuous Auditing Paradigma Baru dalam Pengauditan
(Jurnal Akuntansi, 2005) -
The Effect of Intellectual Capital and Financial Performance on Firm Value with Return on Investment as a Modeling Variable in the Mining Industry
(International Journal of Public Budgeting, Accounting and Finance, 2020-01-01)This study aims to analyze the effect of intellectual capital, profitability, leverage, firm size and firm growth on firm value with Return On Investment as a moderating variable in Mining Sub Sector Companies listed on ... -
Operational Risk Control with Basel II in Indonesian Banking
(The Seybold Report Journal, 2022-06-15)We examine howthe importance of operational risk control in a bank is an important feature of management practices in the modern money market. Serious operational risks include damage to internal control and corporate ... -
Pengukuran Kinerja Bank Perkreditan Rakyat Di Kabupaten Deli Serdang-Sumatera Utara Berdasarkan Pendekatan Efisiensi dengan Menggunakan Metode DEA
(Prosiding Forum Vokasi Akuntansi, 2018, 2018) -
Desain Perhitungan Biaya Produksi untuk Perencanaan Laba pada Komoditi Kopi Persiklus Di Desa Siponjot Humbahas
(Jurnal Manajemen dan Bisnis, 2023-02-24)Coffee is one of the important export commodities for the people of Indonesia which is able to contribute quite a large amount of foreign exchange. Siponjot Village, Lintong Nihuta District, is one of the villages that has ... -
The Influence of Personal Value, Moral Philosophy, and Organizational Ethical Culture on Auditor Action and Acceptance for Dysfunctional Behavior
(EAI, 2019-10-25)Objectives of this research are to investigate the effect of organizational ethical culture, personal values, and moral philosophy on auditor actions and acceptance for dysfunctional behaviour. This research also seeks to ... -
Pengaruh Layanan Account Representative terhadap Kepatuhan Wajib Pajak melalui Mediasi Kepuasan Wajib Pajak
(Insight Management Journal, 2021-09-30)The purpose of the study was to determine the direct effect of the account representative service variable on taxpayer compliance through mediation of taxpayer satisfaction at KPP Pratama Medan Polonia. The object of the ... -
Analisis Profitabilitas Customer Berdasarkan Pendekatan Time-driven Activity-based Costing (TDABC)
(Jurnal Ekonomi Perjuangan (JUMPER), 2021-11-09)Persaingan yang semakin ketat menyebabkan pihak manajerial membutuhkan informasi yang akurat mengenai struktur biaya dan profitabilitas customer. Informasi tersebut diharapkan dapat membantu pihak manajerial dalam ... -
Pengaruh Rasio Kredit dengan PDRB Riil Terhadap Pertumbuhan Ekonomi Perkapita Di Setiap Kabupaten Di Kawasan Danau Toba
(Jurnal Ilmiah Core IT, 2021-08)Pertumbuhan ekonomi 7 (tujuh) kabupaten di Kawasan Danau Toba (KDT) berada di bawah pertumbuhan ekonomi provinsi Sumatera Utara. Pertumbuhan ekonomi dengan perbedaan yang signifikan antar kabupaten dalam jangka panjang ... -
Profit-linked Productivity pada Pengolahan Minyak Kelapa Sawit
(Jurnal Riset Akuntansi & Keuangan, 2023-08)The palm oil industry is one of the largest providers of employment in Indonesia, amounting to 16 million workers. PT. Citra Indah Pertiwi as one of the companies engaged in the palm oil industry, of course, must strive ... -
Perataan Laba dan Pengaruhnya terhadap Return Saham
(JAKPI - Jurnal Akuntansi, Keuangan, dan Perpajakan, 2017-04)This study aims to examine the influence of profitability, debt, dividend and company size factors on the company practice of income smoothing and to test whether there is a difference of stock returns between profit ... -
Analisis Penerapan Koreksi Fiskal Atas Laporan Laba-Rugi Komersial Dalam Penentuan Pajak Penghasilan Badan Sesuai Dengan Peraturan Undang-Undang No. 36 Tahun 2008 pada PT. ABC Untuk Tahun 2019
(Jurnal Ilmiah Core IT, 2022-04)Tujuan penelitian ini adalah untuk menghasilkan laporan keuangan fiskal PT. ABC yang didasari peraturan perpajakan yang berlaku dan memperoleh jumlah pajak penghasilan badan perusahaan dengan melakukan rekonsiliasi laporan ... -
Kepemilikan Institusional dan Transparansi Informasi terhadap Penghindaran Pajak: Sebelum, Saat, dan Setelah Tax Amnesty
(Jurnal Ekonomi Perjuangan (JUMPER), 2019-12)This study aims to analyze the effect of institutional ownership and transparency of information on tax avoidance before, during, and after tax amnesty. This study uses secondary data obtained from the company's financial ... -
Pengaruh Non-Performing Loan, Loan to Deposit Ratio, dan Dana Pihak Ketiga terhadap Profitabilitas pada Perusahaan Perbankan yang terdaftar Di Bursa Efek Indonesia (2015-2019)
(Jurnal Ilmiah Maksitek, 2020-12)The purpose of this study is to analyze the influence of Non Performing Loans, Loan to Deposit Ratios and Third Party Funds on profitability in banking companies listed on the Indonesia Stock Exchange for the period ... -
Pengaruh Financial Distress terhadap Tax Avoidance (Studi Kasus Perusahaan Mining yang Terdaftar di Bursa Efek Indonesia)
(Jurnal Riset Akuntansi Multiparadigma, 2022-12)Penelitian ini bertujuan untuk menganalisis pengaruh variabel financial distress terhadap tax avoidance pada perusahaan mining yang terdaftar di Bursa Efek Indonesia (BEI). Teknik pengambilan sampel dalam penelitian ini ... -
Analisis Implementasi Kebijakan Value Added Tax (VAT) Refund di Sumatera Utara
(Jurnal Akuntansi dan Governance Andalas, 2020-12-02)Penelitian ini bertujuan untuk menganalisis implementasi kebijakan VAT refund kepada wisatawan mancanegara dan penyebab rendahnya realisasi pelaksanaan VAT refund di Sumatera Utara berdasarkan PMK No.120/PMK.03/2019. ... -
Analisis Efektivitas Dan Kontribusi Pajak Daerah Dan Retribusi Daerah Terhadap Peningkatan Pendapatan Asli Daerah Kabupaten Karo Tahun 2015-2020
(2021-10)Penelitian ini bertujuan untuk mengetahui efektivitas dan kontribusi pajak daerah dan retribusi daerah terhadap pendapatan Asli Daerah (PAD), dan untuk melihat pos-pos pajak daerah dan retribusi daerah yang paling efektif ... -
Struktur Modal sebagai Intervening Faktor pada Determinan Harga Saham Perusahaan Sektor Otomotif di Bursa Efek Indonesia
(Jurnal Akuntansi dan Keuangan Kontemporer (JAKK), 2021-10)This study aims to determine how the role of capital structure as an intervening factor on the effect of profitability on the stock prices of automotive sector companies listed on the Indonesia Stock Exchange (IDX) for the ... -
Analisis Dampak Kualitas Pengungkapan Internet Financial Reporting Terhadap Nilai Perusahaan (Studi Pada Perusahaan Dalam Indeks Kompas100 Tahun 2014-2017)
(Jurnal Akuntansi, Keuangan, dan Perpajakan Indonesia, 2019)Financial reporting plays important role of giving information about firm performance and helping investor deciding the investment that will affect firm value. Internet financial reporting disclosure as a way to display ...