Effect of Capital Structure, Company Size, and Current Ratio on Company Financial Performance in Food & Beverage Companies Listed on the IDX in 2019-2021.: Pengaruh Struktur Modal, Ukuran Perusahaan dan Current Ratio Terhadap Kinerja Keuangan Perusahaan pada Perusahaan Food & Beverage yang Terdaftar di BEI pada tahun 2019-2021

This study was conducted to examine and analyze the financial performance of food & beverage companies listed on the IDX in 2019-2021 influenced by capital structure, company size and current ratio.This research method uses numerical or quantitative data. The sample in this study chose a purposive sampling technique that was used to select participants based on the criteria set by the researcher. The data used is secondary data with a population of 27 food & beverage entities recorded on the IDX in 2019-2021 and a sample taken of 20 companies. The analysis technique in this study uses multiple linear analysis techniques with the help of SPPS (Statistical Program for Social Sience) software..The results of the study show that the capital structure, affects financial performance; the size of the company affects financial performance; Current Ratio affects financial performance

Financial Performance of People's Credit Bank in the Era of Disruption 4.0

Penelitian ini bertujuan untuk mengetahui apakah terdapat perbedaan kinerja keuangan yang dicerminkan oleh rasio profitabilitas sebelum maupun sesudah dampak financial technology (Fintech) atas kegiatan usaha Bank Perkreditan Rakyat (BPR) di Kabupaten Sidoarjo yang telah terdaftar di Otoritas Jasa Keuangan (OJK). Pada penelitian ini menggunakan jenis data kuantitatif dengan populasi seluruh BPR di provinsi Jawa Timur. Sampel penelitian berjumlah 8 (delapan) BPR di kabupaten Sidoarjo yang dipilih berdasarkan metode purposive sampling periode 2 (dua) tahun sebelum fintech dan 2 (dua) tahun setelah dampak fintech pada laporan keuangan triwulanan BPR. Adapun analisis normalitas menggunakan one sample kolmogorov smirnov, serta hipotesisnya menggunakan uji paired sample t-test dan uji wilcoxon signed-rank test dengan tingkat signifikansi 5%. Hasil dan kesimpulan yang dapat diambil dari penelitian ini, bahwa adanya financial technology di era disrupsi 4.0 mempengaruhi kinerja keuangan BPR dimana terdapat perbedaan rasio Return on Asset (ROA), Return on Equity (ROE), Net Profit Margin (NPM) dan Beban Operasional dan Pendapatan Operasional (BOPO), pada rentang waktu sebelum dan sesudah adanya financial technology (fintech)

the Influence Of Investment Decisions, Funding Decisions, Company Size, And Financial Performance On Company Value (Study On Manufacturing Companies Listed On The Indonesia Stock Exchange In 2016 – 2019) : Pengaruh Keputusan Investasi, Keputusan Pendanaan, Ukuran Perusahaan, Dan Kinerja Keuangan Terhadap Nilai Perusahaan (Studi Pada Perusahaan Manufaktur Yang Terdaftar Di Bursa Efek Indonesia Pada Tahun 2016 – 2019)

Ukuran perusahaan memiliki pengaruh terhadap tingkat kepercayaan investor. Selain itu, kinerja keuangan juga menjadi indikator prestasi kerja yang diperoleh perusahaan. Dalam penelitian ini populasi yang digunakan adalah perusahaan manufaktur yang bergerak di sektor barang dan konsumsi yang terdaftar di Bursa Efek Indonesia (BEI) periode 2016-2019. Metode yang digunakan adalah metode kuantitatif. Dalam penelitian ini data yang digunakan adalah data sekunder yang diambil dengan menggunakan teknik analisis statistik. Uji asumsi klasik dan analisis regresi. Data populasi ini diambil dari 26 perusahaan dan sampel yang sesuai adalah 10 perusahaan. Penelitian ini menggunakan aplikasi SPSS. Penelitian ini menghasilkan: (1) Keputusan investasi tidak berpengaruh terhadap nilai perusahaan. (2) Keputusan pendanaan tidak berpengaruh terhadap nilai perusahaan. (3) Ukuran Perusahaan berpengaruh terhadap Nilai Perusahaan

ANALISIS PENYAJIAN LAPORAN KEUANGAN DAERAH PADA DINAS PENDAPATAN PENGELOLAAN KEUANGAN DAN ASET KABUPATEN SIDOARJO SESUAI STANDAR AKUNTANSI PEMERINTAHAN (PP NOMOR 24 TAHUN 2005)

This study trints to c{eterntine the concept of local government Jinancial statements to the Deparlment of Ret,enue Sidoalo Regenq, Finance and Assel Managentent Sidoarjo regenq' trppropriate Government Accounting Stttndards (Government Regulation No. 24 of 2005). This study used q descriptive trpproach, the primary data source and secondary data. Primary dtrta and secondary clata are ctlrea$, clailable or lhe informtrlion and supporting data related to financial reporting area. Research resulls indicate that the Department of Finance and Asset Management Revenue Sidoarjo district has presented the fintrncial slalements covering regions Budget budget realization report, Balance Sheet, Statentent of Cash Flows, and Notes to Financial Stateruents. In preporing lhe financial stLttements hcwe been guided bv the Governnrent Accounting Slandords (Government Regulation No. 24 of20051 but there qre seyeral accounts in the reoli=ation of the buclget, cash Jlow statement and bcrlonce sheet ctccounts are still using the Permendagri No. l3 of 2006 that the -financictl statements need to do the conversion. In the process of preporing the report olso there are still some obstacles such as at the level of a competent human resource and regulatory change

PROFESIONALISME DAN ETIKA PROFESI SEBAGAI DASAR PERTIMBANGAN TINGKAT MATERIALITAS AKUNTAN PUBLIK

This study aims to find out how the influence of auditor professionalism and professional ethics can help auditors making decisions about the level of materiality, so that it is expected to improve the quality of the auditor's performance making decisions regarding the fairness of a financial report presented by the client, so that the level of public trust in services given by the auditor willincrease. This study used quantitative methods. Researcher will select the respondent then spread the questionnaire in order to get the data needed so that the goal can be achieved. This questionnaire was distributed to auditors who work in public accountants in the city of Surabaya. Questionnaires that have been collected are tabulated and obtained using SPSS. It is expected that this research can provide an understanding to auditors to constantly improve their competenceadequately and uphold professional ethics in accordance with the existing professional code of ethics, because professionalism is a very important determinant and gives consideration to materiality achieve audit tests that are received independently and objectively for the benefit of its stakeholders. The results of this study will also provide knowledge and understanding to the public or business people to be more selective in choosing the auditor to examine their financialstatements.Keywords: Professionalism, Professional Ethics, Materiality, Auditors

NEED ANALYSIS ON ENGLISH FOR ISLAMIC ECONOMICS DEPARTMENT STUDENTS AT UIN ALAUDDIN MAKASSAR

This research aims to find out the present situation needs of English and the target situation needs of English for Islamic Economics department students at UIN Alauddin Makassar. The research design used in this study was survey method, the data were obtained  from the students’ need. This study involved 59 respondents which consists of 52 students of the 2nd semester batch 2019, 2 lecturers, 1 expert and 4 graduates, from Islamic Economics department at UIN Alauddin Makassar. In collecting the data, the instrument was used  the questionnaire for students, graduates, lecturers, expert, and used interview. The collection of the data was done by distributing the questionnaires to the participants to identify the students’ need in Islamic Economics and interview guideline to find additional data. The researcher involved four activities; observing English teaching and learning process, giving questionnaires, analyzing and describing the obtained data, and calculating the percentage of questionnaires. The findings revealed of this research showed the students present and target situation needs. First, Present situation analysis consisted of  level ability, English skill and component, topic, then problem in learning English. Level ability needed by the students was reading. English skills and component needed most by the students was grammar. The topics  that students needed was alms. Meanwhile, most of the problem that students have based on questionnaires was the students lack of learning strategies in English. Second, target situation analysis consisted of learning preference and learning purposes. Learning preference that was needed the most by students was using film or video in learning process. Furthermore, learning purposes that was mostly chosen by students was future career in learning English

Fraud Pentagon Terhadap Kecurangan Laporan Keuangan Pada Perusahaan Yang Menerapkan Asean Corporate Governance Scorecard

The purpose of the study is represented by a repeat of CEOs' pictures against financial targets, opportunities from ineffective oversight, rationalization of auditors, revenue-driven skills, and balance sheet reporting of companies implementing ASEAN groups. It is to examine the effects of arrogance. Administrative performance map for the 2018-2020 season. This study uses a quantitative approach. The sample used consisted of his 15 companies that had implemented the ASEAN Corporate Governance Scorecard in the period 2018-2020. The data used in this study are secondary data obtained from company financial statements and annual reports obtained from the investment gallery of Muang Madhya University, Sidoarjo. The data analysis method is multiple regression analysis using the SPSS v26 program. The results of this study show that (1) Financial targets do not influence financial fraud; (2) Ineffective oversight influences financial fraud; (3) Auditor rotation does partially indicates that it does not affect reporting. Report; (4) Direction change impacts fraudulent financial reporting; and (5) Number of repeated CEO impacts fraudulent financial reportin

DETERMINAN YANG MEMPENGARUHI KEPUTUSAN INVESTASI OLEH INVESTOR

This study aims to determine the effect of profitability, liquidity, leverage and stock prices on investment decisions by investors (study of food and beverage companies listed on the Indonesian Stock Exchange in 2016-2019). The sampling method used is purposive sampling method. The number of companies sampled in this study were 13 Food and Beverages Listed on the IDX for the 2016-2019 period. The data used is secondary data. The data analysis method used in this study is Multiple Linear Regression. The results of this study indicate that Profitability has an effect on Investment Decisions. Liquidity has an effect on investment decisions. Leverage has an effect on Investment Decisions. Stock Prices have an effect on Investment Decisions

The Effect of Presenting Integrated Reporting Elements in Annual Reports on Investor Reaction (Study of Building Construction Sector Companies Listed on the Indonesian Stock Exchange): Pengaruh Penyajian Elemen-Elemen Integrated Reporting Dalam Laporan Tahunan Terhadap Reaksi Investor (Studi Pada Perusahaan Sektor Konstruksi Bangunan Yang Terdaftar di Bursa Efek Indonesia)

This study aims to determine the effect of presenting integrated reporting elements in annual reports on investor reactions in building construction companies listed on the IDX In this study using quantitative methods using statistical techniques by processing existing data to prove the proposed research hypothesis. In thiss case the objects of research are the building construction sector companies listed on the Indonesia Stock Exchange during the 2018-2020 period. In this study, a purposive sampling method was used to determine the sample with a total population of 15 companies and a total sample of 10 companies. The analytical methoduused  is multiple linear regression of analysis with the SPSS version 18 program.Partially, the results of the study show wthat the business model has an effect on investor reactions, while organizational description, governance, risk and opportunities, strategy and allocation, performance future prospects, and basic elements of disclosure have no effect on investor reactions