ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI KUALITAS LABA DAN NILAI PERUSAHAAN (Studi Empiris Pada Perusahaan Manufaktur Yang Terdaftar Di Bursa Efek Indonesia Tahun 2016-2018)

The purpose of this study is to analyze the audit committee, the composition of independent commissioners and institutional ownership partially affect earnings quality, analyze the audit committee, the composition of independent commissioners and institutional ownership simultaneously affect earnings quality and analyze earnings quality affect firm value. The type of research applied in this research is research with a quantitative approach. The type of data used in this research is secondary data. The population used in this study is the annual report of manufacturing companies listed on the IDX in 2016-2018. The data analysis technique used multiple linear regression with F and t tests. Based on the results of the research and discussion that have been carried out, the following conclusions can be drawn: The audit committee, the composition of independent commissioners and institutional ownership partially affect the earnings quality of Manufacturing Companies Listed on the Indonesia Stock Exchange 2016-2018. The audit committee, the composition of independent commissioners and institutional ownership simultaneously affect the earnings quality of Manufacturing Companies Listed on the Indonesia Stock Exchange 2016-2018. Earnings quality has an effect on firm value in Manufacturing Companies Listed on the Indonesia Stock Exchange in 2016-2018.Keywords: audit committee, composition of independent commissioners, institutional ownership, earnings quality and firm valu

PENGARUH LABA KOTOR, LABA OPERASI, DAN LABA BERSIH TERHADAP PREDIKSI ARUS KAS DI MASA MENDATANG (Studi Empiris Pada Perusahaan Manufaktur Yang Terdaftar Di Bursa Efek Indonesia Periode 2018-2020)

This research was conducted with the aim of knowing the effect of gross profit, operating profit and net profit on the prediction of future cash flows either simultaneously or partially. manufacturing companies listed on the Indonesia Stock Exchange. The data source can be obtained from the Indonesia Stock Exchange website namely www.idx.co.id. The population in this study are manufacturing companies listed on the Indonesia Stock Exchange in 2018-2020. The sampling method in this study was using purposive sampling method with a total sample of 47 manufacturing companies. The results showed that simultaneously gross profit, operating profit and net profit simultaneously had a significant effect on predicting future cash flows with an F test value of 84.981 and a significance value of 0.000. Partially, a). Gross profit is influential in predicting future cash flows with the value of Sig. 0.000 < 0.05. b). Operating profit has an effect on predicting future cash flows with the value of Sig. 0.000 < 0.05. c). Net income is influential in predicting future cash flows with the value of Sig. 0.000< 0.05.Keywords: gross profit, operating profit, net profit and cash flow

ANALISIS PENGARUH PENERAPAN GOOD CORPORATE GOVERNANCE TERHADAP KINERJA PERUSAHAAN (Studi Kasus Perusahaan Food and Beverage Yang Terdaftar di BEI Tahun 2017-2019)

This study aims to determine the effect of institutional ownership, managerial ownership, independent commissioners and audit committee on company performance. The data used in this study are secondary data, the research population is Food and Beverage companies listed on the IDX while the research samples taken are Food and Beverage companies listed on the IDX in 2017-2019. The sampling technique was carried out using purposive sampling method. The results obtained by using multiple linear regression test Y = -0.266 + 0.005 X1 - 0.064 X2 + 0.955 X3 + 0.020 X4, and the test of this study using the t test. The results of this study indicate that partially institutional ownership has no effect on company performance, managerial ownership has no effect on company performance, independent commissioners have an effect on company performance and independent commissioners have no effect on the performance of Food and Beverage companies listed on the Indonesia Stock Exchange 2017-2019 period. Keywords: Institutional ownership, managerial ownership, independent commissioners and audit committe

PENGARUH RELIGIUSITAS, FASILITAS LAYANAN, LITERASI KEUANGAN DAN BAGI HASIL TERHADAP MINAT MAHASISWA UNTUK MENABUNG DI BANK SYARIAH

ABSTRACT This research was conducted to determine the influence of Religious, Service Facilities, Financial Literacy and Profit Sharing on Student Interest in Saving in Islamic Banks. In this study, researchers took a sample of 93 respondents from active students of the economics faculty, majoring in accounting, class 2016 and 2017 who had taken the Sharia Accounting course. The analysis method used is multiple linear regression. Based on the test results, it can be concluded that simultaneously religious variables, service facilities, financial literacy and profit sharing have a significant influence on students' interest in saving at Islamic banks. Partially, the variables of religiosity, service facilities and financial literacy have no effect on students' interest in saving at Islamic banks. Meanwhile, the profit sharing variable has an influence on students' interest in saving at Islamic banks.Keywords: Religious, Service Facilities, Financial Literacy, Profit Sharing and Student Interest in Saving at Islamic Banks

ANALISIS PENGARUH LITERASI KEUANGAN SYARIAH DAN RELIGIUSITAS PADA MINAT MENABUNG DI BANK SYARIAH ( STUDI KASUS MAHASISWA FEB PERBANKAN SYARIAH UNIVERSITAS ISLAM MALANG )

This study aims to determine the Analysis Of the Effect Of Sharia Financial Literature and Religiosity on interest in saves in Sharia Banks ( Case Study of FEB Sharia Banking Students in Malang Islamic University ). This type of research is quantitative research In this study the samples taken were Students Of FEB Sharia Banking University Islamic Malang, with a total of 100 students. Taking the number of samples using purposive sampling technique to get respondents. The analytical tool used is multiple linear regression analysis using SPSS. The results showed that the sig value was 0.000 and 0.000 <0.05, meaning it means that H1a and H2b are accepted. This means that the independent variable has a positive and partially significant effect on the interest in saving the dependent variable. This means that with the influence Of Islamic Financial Literacy and Religiosity in FEB Students Of Sharia Banking, Islamic University Of Malan

MODEL OPTIMISASI UNTUK MASALAH MINIMISASI BIAYA PERJALANAN WISATA TUR-TUNGGAL DI ZONA KEPULAUAN

This study aims to develop an optimization model for solving the insular cost minimization single-tour travel problems. The model was developed using an integer non-linear programming approach by considering the selection of departure and arrival points of an island, selecting accommodation points, selecting transportation mode departure schedules, and selecting travel routes both within islands and between islands. The cost components considered include inter-island travel costs, land travel costs, costs at selective points, and costs waiting for departure. A numerical experiment was conducted on the case of planning a tourist route in Maluku, Indonesia. The departure day scenario is built to find out the exact route and schedule on each day of departure with a minimum total cost. In addition, comparisons were also made to the results obtained in the time minimization model that was introduced earlier. The results showed that the model can adapt through variations of solutions to changes in the given parameters and objectives

PENGARUH PENERAPAN COMPUTER SELF EFFICACY, MODERNISASI SISTEM ADMINISTRASI PERPAJAKAN, DAN RISIKO TEKNOLOGI INFORMASI TERHADAP PENGGUNAAN E-FILING DALAM PELAPORAN SPT TAHUNAN WPOP ( Studi Kasus Pada KPP Pasuruan )

With the presence of the online tax return report system, it can actually provide various benefits for taxpayers and the submission process of the tax return itself, including reducing the queuing impact and volume of work on the tax return receipt process, taxpayers do not have to always come to the tax office it can save time and cost. And Can simplify the process of recording SPT data in the DJP database. This study aims to empirically examine the effect of Computer Self Efficacy, Modernization of the Tax Administration System, and the Risk of Information Technology on the use of E-filing on individual taxpayers. From the test results using multiple linear regression models, it can be obtained that the simultaneous test results show that the Computer Self Efficacy variable, Modernization of Tax Administration System, and Information Technology Risk significantly influence the use of E-filing on individual taxpayers. The partial test results show that the variable Computer Self Efficacy, Modernization of the Tax Administration System, and Information Technology Risk have an effect on the use of e-filing on individual taxpayers. Keywords :  Computer Self Efficacy, Modernization of the Tax Administration System, the Risk of Information Technology, and Use of E-filing