Analisis Pengaruh CAR, NPL dan NIM terhadap Profitabilitas Perbankan yang Terdaftar di Bursa Efek Indonesia

This study aims to determine the effect of CAR, NPL, and NIM to profitability using a measuring instrument ROA in banks which had assets above Rp 100 trillion and is listed on the Indonesia Stock Exchange (BEI) in the period 2010 - 2014. This study uses regression analysis Data panel, where the panel data obtained from the combined data of cross section data (N), there are ten (10) companies and time series (t), there are 5 years. Thus, in this study there were 50 observational data. The result of the calculation of the effect of CAR on ROA, obtained by value t count 0.05, CAR does not mean positive effect on ROA. NPL influence on ROA calculation, obtained by value t count t-table (2.939> 2.0129) with significant value 0.0051 <0.05, which means NIM. Ha the positive effect on RO

PENGARUH TAX AVOIDANCE, EARNINGS MANAGEMENT, DAN KEPEMILIKAN MANAJERIAL TERHADAP COST OF DEBT

Penelitian ini bertujuan untuk mengetahui dan mendapatkan bukti empiris mengenai pengaruh Tax Avoidance, Earnings Management Dan Kepemilikan Manajerial Terhadap Cost of Debt. Penelitian ini dilakukan pada perusahaan manufaktur sektor barang konsumsi yang terdaftar di Bursa Efek Indonesia tahun 2014-2018.&nbsp; Populasi pada penelitian ini adalah 51 perusahaan dalam purposive sampling sektor barang konsumsi. Sampel dalam penelitian ini sebanyak 13 perusahaan yang terdaftar di Bursa Efek Indonesia yang dipilih dengan menggunakan metode purposive sampling yaitu teknik pengambilan sampel sumber data dengan pertimbangan tertentu. Metode analisis data yang digunakan dalam penelitian ini adalah analisis regresi linear berrganda. Berdasarkan hasil penelitian menunjukkan bahwa Tax Avoidance tidak berpengaruh terhadap Cost of Debt, Earnings Management berpengaruh terhadap Cost of Debt, dan Kepemilikan Manajerial tidak berpengaruh terhadap Cost of Debt. &nbsp;This study aims to see and obtain empirical evidence regarding the effects of Tax Avoidance, Revenue Management and Managerial Ownership Against Debt Costs. This research was conducted at the manufacturing sector company consumer goods listed on the Indonesia Stock Exchange in 2014-2018. Population in this study were 51 companies listed on the Stock Exchange Indonesia se;ected using purposive sampling method, namely technique taking data sources with certain considerations. Data analysis method this research uses multiple linear regression analysis. Based on the research results show that Tax Avoidance has no effect on the Cost of Debt, Earning Management affects the Cost of Debt, and Managerial Ownership has no effect on the cost of accounts payable.&nbsp; &nbsp

ANALISIS PENGARUH KEBIJAKAN LOAN TO VALUE, NON PERFORMING LOAN, LOAN TO DEPOSIT RATIO DAN SUKU BUNGA KREDIT TERHADAP SUPPLY KREDIT KEPEMILIKAN RUMAH PADA BANK TABUNGAN NEGARA.

The purpose of this study was conducted to examine and analyze the effect of the variable Loan to Value, Non Performing Loan, Loan to Deposit Ratio and Credit Interest Rate on the KPR Supply at Bank Tabungan Negara Tbk. The research data is obtained from data from the quarterly Financial Reports for the period 2004–2018 which are published through the Indonesian Banking Directory which is recorded at the Financial Services Authority (OJK) and the company profile of Bank Tabungan Negara Tbk.Researchers used multiple linear regression in the analysis technique, in which the least squares equation was used and hypothesis testing with t-statistics and F-statistics using a significance level of 5%. The classical assumption test is carried out first, namely the normality test, multicollinearity test, heteroscedasticity test and autocorrelation test. Based on the results of the t test analysis shows that partially the LTV, NPL and SBK variables have a significant and significant influence on the dependent variable of KPR Supply, while the LDR variable has no and insignificant effect on the dependent variable (KPR Supply) with a probability level of less than 5%. Furthermore, the results of the F test or the simultaneously of  the LTV, NPL, LDR and SBK variables have a significant effect on KPR supply

Analisis dan Perancangan Sistem Informasi Akuntansi Industri Kecil Menengah (SIA-IKM) Menuju Masyarakat Ekonomi Kreatif

ABSTRACTThis research is motivated by the importance of SMIs using the Accounting Information System which will help SMIs produce reports that can be used both for external parties and as a tool in making decisions for the IKM itself so that the effectiveness and operational efficiency of the entity can be improved. This will make IKM able to compete and develop which means empowerment of the creative economy to achieve its goals. This study took the IKM population in South Tangerang, and the sample was selected using the convenience sampling technique. Before being processed using the SPSS program, the data in the form of recapitulated questionnaires were tested for validity and reliability, tested classical assumptions, then tested the partial hypothesis (t). The results showed that the Financial Position Reporting System affected the Empowerment of the Creative Economy, as well as the Finished Goods Inventory System, while the Raw Material Inventory System and the Profit / Loss Reporting System did not affect the Empowerment of the Creative Economy

PEMANFAATAN TEKNOLOGI UNTUK MENDUKUNG KESEJAHTERAAN KELUARGA DENGAN BERWIRAUSAHA

The development of technological growth at this time has been developing rapidly, one of which is the emergence of fintech. Fintech is a developing innovation in adaptation in computer networks that is applied in the financial sector.The obstacles that occur when utilizing technology are the maximum lack of use of technology for entrepreneurship and also the lack of knowing the technology itself. In this case, many entrepreneurs including housewives who do not understand the application and knowledge of technology. So this Community Service is aimed at providing understanding to Housewives about the use of technology as an instrument for entrepreneurship by utilizing sophisticated technology and to be able to improve towards a prosperous family. In Community Service the method used in the delivery of material is to present the material and question and answer session. And the results obtained in Community Service are housewives who know and understand the use of technology to support family welfare by being open to entrepreneurship and understanding of technological advances can lick up housewives in entrepreneurship. The conclusion from the Community Service activities this time is that there are many benefits in technology, especially in entrepreneurship. Suggestions, it is hoped that this Community Service activity will be sustainable and broader in scope. Keywords: Technology; Fintech; Entrepreneurshi

Analisis Faktor yang Berpengaruh terhadap Kelelahan Kerja pada Pekerja Rambut Palsu di CV. Dona Mandiri Cabang Lasiana Kota Kupang

Work fatigue is one of the health problems that is often felt by workers, characterized by a decrease in efficiency and endurance at work. Many factors can affect the occurrence of work fatigue, that is worker factors, work factors and work environment factors. The specific purpose of this research is to analyze the influence of work period, sleep quality, breakfast habits, long hours of work and work room temperature on work fatigue of wig workers in CV. Dona Mandiri Kupang City Lasiana Branch. This type of research is analytic survey research and uses cross sectional research design. This research was conducted at CV. Dona Mandiri, Lasiana Branch, Kupang City, in July-August 2019. The populations in this study were all wig workers working at CV. Dona Mandiri Lasiana Branch in Kupang City, with a total sample of research using a total population of 61 respondents. Statistical tests using is simple linear regression analysis. Based on the results of the study, the significance and effect of working period shows (0.896 and 0.000); sleep quality (0.080 and 0.051); breakfast habits (0.001); work time (0.014) and temperature shows (0.003). It show that the variable working time does not have an effect on work fatigue, sleep quality variables does not have an effect on work fatigue, breakfast habits have an effect on work fatigue, the length of work variable has an effect on work fatigue and the temperature variable has an effect on work fatigue