Analisis Ekuitas terhadap Penentuan Pendanaan Utang pada Perusahaan Manufaktur di Indonesia

The destination of the research is to find out more deep about the impact of the equity toward debt financing for the manufacturer companies in Indonesia in the period 2008 until 2012. This research we take in Bursa Efek Jakarta with www.idx.co.id and www. sahamOk.com. The Company are listing in BEJ about 442 companies, but we just take for sample only 30 companies. The company that applicable with our criteria, that is not company from financing and real estate, company are listing five years respectively, the data company are not broken, and the company are not have deficiency capital, and the data are applicable from www.idx.co.id with our download result. According to 30 companies we use regression test. To test our distribution data, we test it with classic assumption test for find the data is applicable to continue or not. If the data applicable, then we test it with the regression test, and if not than we have to make change to the theory, hypothesis and the model. According to the classic assumption test, we find that the distribution data do not have multicolonierity and autocorrelation problem. But have a little problem of heterokedasticity, we already repair it with transformation the result model to the log form and we not met heterokedascity problem. Beside that our research data have linearity and normality. Before we doing the classic assumption test, we have that data and classification the long term debt of the company, the sum of equity, the sum of stock that belong to management and the presentation and the sum of stock that belong to controller and the presentation. Beside that we are collected and calculated the mean of volume stock and closing stock price for 30 companies during 5 years respectively. According to the theory development result give the three hypotheses that formulated to one regression model. The regression test result give the conclude that the three of hypothesis are simulates impact the dependent variable and only one hypothesis that can accepted statistic significance, thats mean have impact equity rate toward debt ratio. Keyword: debt financing, equity rate, debt rati

ANALISIS BELANJA LANGSUNG DAN PELAPORANNYA PADA DINAS KESEHATAN KABUPATEN TEMANGGUNG

The purpose of this study is to analyze direct expenditure and reporting to the Health Office. The data used is secondary data. Data collection techniques using documentation in the form of financial statements of the Health Office. The method used is quantitative descriptive method. The results of the study showed that the Health Office in Temanggung Regency had already realized the direct expenditure budget and reported in accordance with PP No. 71 of 2010

TRANSPARANSI DAN AKUNTABILITAS PENGELOLAAN ZIS OLEH BAZNAS KOTA YOGYAKARTA DI MASA PANDEMI COVID-19: TRANSPARENCY AND ACCOUNTABILITY IN THE MANAGEMENT OF ZIS BY YOGYAKARTA CITY BAZNAS DURING THE COVID-19 PANDEMIC

Penelitian ini bertujuan untuk mengetahui akuntabilitas dan transparansi pengeloaan dana ZIS yangdisetorkan muzaki kepada BAZNAS Kota Yogyakarta di masa pandemi Covid-19 menggunakan PSAK 109 dan indikator transparansi serta akuntabilitas yang dikemukakan oleh Indri Yuliafitri (2016) sebagai alat untuk mengetahui kesesuaian akuntabilitas dan transparansi pengeloaan dana ZIS pada BAZNAS Kota Yogyakarta. Metode penelitian yang digunakan dalam penelitian ini yaitu metode penelitian kualitatif deskriptif dengan pendekatan fenomenologi. BAZNAS Kota Yogyakarta dalam mengelola dana ZIS sudah dilakukan secara transparasan dan akuntabel berdasarkan berbagai indikator

Uji Beda Rata-Rata Penerapan Corporate Social Responsibility Sebelum dan Saat Pandemi Covid-19 Pada Bank Syariah Mandiri

Corporate Social Responsibility is a social and environmental responsibility that must be carried out by companies, one of these companies is Islamic banking. This study aims to test whether there is an average difference in the implementation of Corporate Social Responsibility between before and during the Covid-19 pandemic at Bank Syariah Mandiri. This research is quantitative research using empirical studies. The data in this study uses secondary data obtained from the Annual Reports in 2019 and 2020. From this study, it was found that Bank Syariah Mandiri and Laznas-BSM collaborated in distributing Corporate Social Responsibility funds. The distribution is carried out with programs that are beneficial to the community such as the Mitra Umat, Educate Umat, and Simpati Umat. The number of samples used is only one Islamic banking, namely Bank Syariah Mandiri, the sample selection using purposive sampling technique. In addition to implementing the Corporate Social Responsibility program as set out, Bank Syariah Mandiri also contributed to dealing with the Covid-19 pandemic by distributing various kinds of assistance in the form of distribution of Personal Protective Equipment (PPE), masks, and food packages. Based on the results of the average difference test that has been carried out using the Pairet t-test, so it is known that there is an average difference in the distribution of Corporate Social Responsibility funds at Bank Syariah Mandiri before and during the Covid-19 pandemic

Psak 22: Implementasi Akuntansi Kombinasi Bisnis (Studi Kasus Merger Pt Indosat Ooredo Tbk. Dengan Pt Hutchison 3 Indonesia)

. Business mergers are carried out with many goals, including increasing company profitability and efficiency. This research contains the application of business combination accounting to the merger of PT Indosat Ooredo Tbk. with PT Hutchison 3 Indonesia with the implementation of PSAK 22. The aim of this research is to determine the impact of business combinations on company performance and income. The research method used is a literature study of journals, websites and previous articles. The results of this research include an overview of the application of business combination accounting and its impact on company performance and income. Through financial performance analysis carried out using ROA, ROE, PER and NPM, the results show a rapid increase after the merger of PT Indosat Ooredo Tbk. with PT Hutchison 3 Indonesia. This research encourages companies to maintain their achievements and maintain the trust of investors and customers

Analisis Kinerja Keuangan Sebelum dan Sesudah Akuisisi Pada Perusahaan PT Merdeka Copper Gold

Changes in the company's financial performance before and after the acquisition were assessed using financial ratios, namely liquidity ratios (Current Ratio and Net Working Capital to Total Assets), leverage ratios (Debt to Total Assets Ratio and Debt to Total Equity Ratio) and profitability ratios ( Return On Assets and Return On Equity). This type of research is a quantitative research studied in a case study. The data source used is secondary data taken from the official website of PT Merdeka Copper Gold https://merdekacoppergold.com/, namely the financial statements before the 2017-2018 acquisition and after the 2020-2021 acquisition. The results of this study are that the liquidity ratio has increased after the acquisition, the leverage ratio has decreased after the acquisition and the profitability ratio has also decreased after the acquisition company. This shows that PT Merdeka Copper Gold has a better financial performance after making an acquisition in terms of the liquidity ratio and leverage ratio, but if it is seen from the profitability ratio the financial performance of PT Merdeka Copper Gold has decreased after the acquisition

UJI BEDA RATA-RATA PENERAPAN CORPORATE SOCIAL RESPONSIBILITY SEBELUM DAN SAAT PANDEMI COVID-19 PADA BANK SYARIAH MANDIRI

Corporate Social Responsibility is a social and environmental responsibility that must be carried out by companies, one of these companies is Islamic banking. This study aims to test whether there is an average difference in the implementation of Corporate Social Responsibility between before and during the Covid-19 pandemic at Bank Syariah Mandiri. This research is quantitative research using empirical studies. The data in this study uses secondary data obtained from the Annual Reports in 2019 and 2020. From this study, it was found that Bank Syariah Mandiri and Laznas-BSM collaborated in distributing Corporate Social Responsibility funds. The distribution is carried out with programs that are beneficial to the community such as the Mitra Umat, Educate Umat, and Simpati Umat. In addition to implementing the Corporate Social Responsibility program as set out, Bank Syariah Mandiri also contributed to dealing with the Covid-19 pandemic by distributing various kinds of assistance in the form of distribution of Personal Protective Equipment (PPE), masks, and food packages. Based on the results of the average difference test that has been carried out using the Pairet t-test, so it is known that there is an average difference in the distribution of Corporate Social Responsibility funds at Bank Syariah Mandiri before and during the Covid-19 pandemic. For further research regarding the distribution of Corporate Social Responsibility funds, it is expected to examine between before and after the Covid-19 pandemic is over

THE ROLE OF ZAKAT ACCOUNTING: NORMATIVE AND CONTEXTUAL APPROACH TO CASE STUDY IN INDONESIA

The aim of this study is to find out about the role of zakat accounting according to PSAK No. 109 and its implementation in Zakat Management Organizations of regions in Indonesia during the period 2015 - 2020. This research method used a qualitative research approach with case study design, which is a review of various scientific studies on the development of zakat accounting based on PSAK No. 109 in Indonesia. The result obtained is that some Zakat Management Organizations still do not fully implement PSAK No. 109. This is because less understand about the standard and the limitations of existing human resources. The recommendation given is that the manager participates in training on PSAK No. 109 and increases the number of administrators

Analisis Kebijakan OJK dalam Mendorong Intermediasi dan Pemulihan Ekonomi

OJK is an institution that can later carry out supervision and management of the financial sector in Indonesia. The financial sector itself will be driven by two financial institutions, one of which still dominates the financial sector, namely public banking in Indonesia. The issues that will be discussed in this article are what are the policies issued by the OJK in encouraging intermediation and economic recovery?, and how are OJK policies related to improving intermediation performance in supporting economic recovery? This article aims to find out the policies issued by OJK in encouraging intermediation and economic recovery, and to find out OJK policies regarding improving intermediation performance in supporting economic recovery. In this article, the author will use a qualitative descriptive method with a literature review approach. Based on the literature reviews that have been obtained by researchers, on average previous research has found that one of the OJK policies that can encourage economic recovery is the credit restructuring policy. In addition to the credit restructuring policy, OJK also issued several policies to encourage economic recovery in Indonesia, namely policies to maintain real sector business fundamentals, follow-up stimulus policies, and policy synergies for economic recovery

Pengaruh Edukasi dan Kesadaran Pajak terhadap Kepatuhan Wajib Pajak: Studi Kasus UMKM Baru

Studi ini bertujuan untuk menginvestigasi lebih jauh tentang peran edukasi yang dilakukan oleh aparat pajak/fiscus dan persepsi masyarakat tentang edukasi pajak dan kesadaran pajaknya terhadap kepatuhannya membayar pajak. Pajak adalah sesuatu yang wajib dibayarkan oleh siapa pun yang telah mencapai kriteria sebagai wajib pajak. Penelitian ini mengambil sampel UMKM baru dan menyelidiki persepsi mereka tentang edukasi pajak dan kesadaran pajaknya apakah telah memberikan kepatuhan wajib pajaknya. Penelitian ini dilakukan dengan uji regresi dengan 188 sampel di Jawa Tengah. Hasilnya adalah semua hipotesis yaitu edukasi memberikan pengaruh positif signifikan terhadap kepatuhan wajib pajaknya dan tingkat kesadaran pajak juga memberikan pengaruh positif signifikan terhadap kepatuhan wajib pajaknya. Peneliti mengkonfirmasi dengan teori atribusi dan teori perilaku yang direncanakan, dan berdasarkan hasil uji hipotesis tersebut berarti mendukung teori atribusi dan teori perilaku yang direncanakan, yaitu responden memberikan aksi reaksi dan perilaku membayar pajak yang sebelumnya telah mendapatkan edukasi dan telah memperoleh kesadaran pajaknya