Pengaruh Penerapan Enterprise Resources Planning terhadap Kinerja Keuangan Perusahaan Consumer Good di Bursa Efek Indonesia

Sistem Enterprise Resources Planning (ERP) diharapkan untuk: (1) mengurangi biaya dengan meningkatkan efisiensi melalui komputerisasi; (2) meningkatkan pengambilan keputusan dengan menyediakan informasi yang akurat dan tepat waktu perusahaan-lebar; (3) komunikasi yang lebih baik dengan pelanggan dan pemasok, dan (4) Pengendalian yang lebih baik alih bisnis. Tujuan penelitian ini untuk mengetahui pengaruh penerapan sistem ERP terhadap kinerja keuangan perusahaan. Analisa yang dilakukan pada perusahaan ini dengan membandingkan nilai kuartil pertama, kedua dan ketiga sebelum dan sesudah implementasi ERP pada indeks fianancial performance yang ditelaah dari indikator turnover inventory ratio, weeks of supply, net profit margin, gross profit margin, operating margin and pretax margin dan cash flow ratio. Berdasarkan hasil perhitungan dengan menggunakan SPSS version 13.00 dan analisa data yang dilakukan pada 33 perusahaan consumer good yang terdaftar pada bursa efek Indonesia dengan membandingkan sebelum dan sesudah launching ERP terhadap indeks fianancial performance yang ditelaah dari indikator turnover inventory ratio, weeks of supply, net profit margin, gross profit margin, operating margin and pretax margin dan cash flow ratio dapat disimpulkan bahwa terdapat perbedaan yang signifikan antara kinerja keuangan perusahaan sebelum dan sesudah launching ERP. Kinerja keuangan perusahaan meningkat setelah menggunakan ERP. Hal ini mengindikasikan adanya efektifitas dan efisiensi perusahaan dalam mengelola sumberdaya keuangan setelah menggunakan ERP. Dengan demikian hasil ini diharapkan mampu meningkatkan daya saing perusahaan di masa yang akan datang.

EFFECT OF CURRENT RATIO AND DEBT TO EQUITY RATIO ON DIVIDEND PAYOUT RATIO

This study aims to determine and analyze effect of current ratio and debt to equity ratio on dividend payout ratio. The approach used in this research is descriptive quantitative. Population in this study are companies belonging to the mining sector which are listed on the Indonesia Stock Exchange for the period 2018 to 2022, with a total population of 25 companies. Selection of sampling using purposive sampling technique. So sample taken in this study are 10 companies. To answer the problem formulation and strengthen the hypothesis, use the parameters of the multiple linear regression equation with the partial (t) test.  The results show that current ratio has a significant effect on dividend payout ratio. Debt to equity ratio has a significant effect on dividend payout ratio

PELATIHAN PENYUSUNAN ARTIKEL ILMIAH BEBAS PLAGIASI

Pelatihan Penyusunan Artikel Ilmiah Bebas Plagiasi merupakan kegiatan pengabdian kepada masyarakat yang bertujuan untuk meningkatkan pemahaman peserta tentang etika penulisan ilmiah, pencegahan plagiarisme, dan metode deteksi plagiarisme. Kegiatan ini dilaksanakan secara online melalui aplikasi Zoom pada tanggal 24 Februari 2023, dengan peserta terdiri dari guru, mahasiswa, dan dosen yang berjumlah sekitar 54 orang. Abstrak ini menjelaskan alasan pemilihan topik penelitian/pengabdian masyarakat ini, yaitu untuk menangani masalah plagiarisme yang sering terjadi dalam penulisan ilmiah. Metode yang digunakan dalam kegiatan ini meliputi penyampaian materi melalui presentasi, diskusi, dan praktik penyusunan artikel ilmiah. Hasil dari kegiatan ini menunjukkan adanya peningkatan pemahaman peserta tentang etika penulisan ilmiah, pencegahan plagiarisme, serta kemampuan menggunakan metode deteksi plagiarisme. Peserta juga mengembangkan keterampilan penulisan ilmiah yang berkualitas. Kesimpulannya, kegiatan Pelatihan Penyusunan Artikel Ilmiah Bebas Plagiasi telah berhasil meningkatkan pemahaman, keterampilan, dan kesadaran peserta terkait etika penulisan ilmiah dan pencegahan plagiarisme. Peserta kini memiliki pengetahuan yang kuat tentang pencegahan plagiarisme, metode deteksi plagiarisme, serta keterampilan penulisan ilmiah yang berkualitas tinggi. Hasil dari kegiatan ini diharapkan dapat memberikan kontribusi dalam meningkatkan integritas akademik dan kualitas penelitian di lingkungan akademik yang lebih luas

Pengaruh Profitabilitas Dan Ukuran Perusahaan Terhadap Penghindaran Pajak Pada Perusahaan Manufaktur Sub Sektor Otomotif Yang Terdaftar Di Bursa Efek Indonesia

Taxes are a very large source of state revenue which is used to finance government expenditures, such as financing government administration, building infrastructure, providing education and health facilities. Taxes are said to be mandatory because they are already stated in the law and there are even regulations governing taxation. Every taxpayer is required to take part so that the growth and implementation of national development can run well. The type of research used is descriptive quantitative analysis method. This study uses secondary data obtained from the documentation. Quantitative descriptive analysis is done by collecting and classifying according to certain criteria or patterns, the data that has been quantified and the analysis is used to get a systematic picture of the contents of a document. Sources of data used in this study is secondary data sources, namely data obtained from existing documents. So that data in finished form has been collected and then processed by other parties and is usually in the form of publications. The secondary data used is in the form of the annual report of companies listed on the IDX in 2015-2019 related to research variables. The data in this study comes from the Indonesia Stock Exchange website and the company's website. The results of the research and discussion can be concluded. There is a partial negative and significant effect between the profitability variable (ROA) on tax avoidance in manufacturing companies in the automotive sub-sector. There is a positive and partially significant effect between company size variables on tax avoidance in manufacturing companies in the automotive sub-sector. There is a simultaneous significant effect between profitability (ROA) and firm size on tax avoidance in manufacturing companies in the automotive sub-sector

Pencegahan Fraud Melalui Sharia Compliance dan Islamic Corporate Governance pada Bank Syariah Indonesia

This research is motivated by the importance of fraud prevention at Indonesian Sharia Banks. This study aims to identify and analyze Fraud Prevention through Sharia Compliance and Islamic Corporate Governance at Indonesian Sharia Banks. This research is a descriptive research with a quantitative approach. The sample in this study were 100 employees of Bank Syariah Indonesia which were taken by random sampling. Data collection techniques by way of observation, questionnaires and questionnaires. The instruments used have been tested for validity and reliability. The collected data were analyzed using the classical assumption test and multiple linear regression with SPSS tools. The results of this study indicate that 1) Sharia Compliance has a positive and significant effect on fraud prevention at Bank Syariah Indonesia, 2) Islamic Corporate Governance has a positive and significant effect on fraud prevention at Bank Syariah Indonesia, and 3) Sharia Compilance and Islamic Corporate Governance together the same positive and significant effect on fraud prevention at Bank Syariah Indonesia. The findings of this study reveal that if Bank Syariah Indonesia wants to improve fraud prevention, it must increase sharia compliance and Islamic corporate governanc

Analisis Kinerja Keuangan Perusahaan dalam Perspektif Ekonomi Islam Melalui Pengungkapan Corporate Social Responsibility (CSR)

CSR (Corporate Social Responsibility) is a form of commitment and action to fulfill the responsibility towards the surrounding social community and the environment by the company. This study aims to determine the effect of CSR disclosure on company performance in the Islamic Economic Perspective. This type of research is quantitative and associative with panel data method. Sources of data used are secondary data in the form of company annual reports and company financial statements published by the Indonesia Stock Exchange and the company's website. The data collected is processed using SPSS 16. Based on the results of data processing, the results of CSR Disclosures have an effect on the Company's Financial Performance in the Islamic Economic Perspective. Companies in Islam are responsible for paying attention to the community and the surrounding environment. Companies in Islam are required to be active in paying attention to the environment as a form of love for the universe, this makes it clear how important the relationship between Islamic economics and the natural environment and society is

The Efffect of Environmental Management Accounting, Environmental Strategy on Environmental Performance and Financial Performance Moderated By Managerial Commitment

Environmental management (EMA) has been considered as a successful idea to reduce ecological burdens in the form of energy dependence and carbon footprint. In addition to the company's highest emphasis on EMA, the organization's environmental strategy (ENS) is articulated and implemented with ecological motivation. The role of the ENS strengthens the internal awareness of the organization to improve environmental conditions and thereby helps reduce negative environmental stresses. In addition, with increasing environmental regulations in place, the need for sound environmental policies and strategies of the company is essential to protect future growth and market image. Results There is a significant influence of environmental management accounting to encourage environmental performance, there is a significant effect of environmental management accounting to encourage economic performance, there is a significant influence of environmental strategy to encourage environmental performance, there is a significant influence of environmental strategy to encourage economic performance, commitment to moderate management The significant influence of Environmental Management Accounting to encourage Environmental Performance, Management Commitment Cannot Moderate the Effect of Environmental Management Accounting which encourages Economic Performance, Management Commitment to Moderate the significant influence of Environmental Strategy to encourage Environmental Performance and Management Commitment to Moderate the Impact of Environmental Strategy which is significant to encourage Economic Performance . &nbsp