This study aims to determine the effect of profitability, investment decisions, funding decisions, and dividend policy on firm value. This study uses a population of all manufacturing companies listed on the Indonesia Stock Exchange in the 2018-2020 period. The number of manufacturing companies sampled using the purposive sampling method was obtained as many as 41 companies with a research period of 3 years. This study uses quantitative methods with secondary data sources in the form of complete company annual financial statements. The analytical technique used is multiple linear regression analysis. The results of hypothesis testing indicate that profitability, funding decisions, and dividend policy have a significant positive effect on firm value, while investment decisions have no effect on firm value.
This study aims to find out how the political process in preparing the budget carried out by local government institutions in reaching consensus. Budget politics is interpreted as an effort made by the actors (legislative and executive) to fight for the interests of the community. However, the implementation of budget discussions that produce budget legitimacy is still of a formal legal nature. The study was conducted using a critical paradigm approach with the analysis tool of Habermas the theory of communicative action. This theory emphasizes the realization of mutual communication over each other's consciousness without any pressure from any party. So that the communication model that is built is dialogic to achieve mutual understanding. To achieve effective communication, it must fulfill claims of validity consisting of comprehensibility, truth, sincerity, and rightness. Data collection techniques using the method of observation, in-depth interviews, and documentation. In the view of Habermas the theory of communicative action, the rationality that guides the actions of the actors is instrumental rationality and target (strategic) rationality. Weaknesses in the validity of honesty claims have implications for the quality of consensus that is not good so it does not show a budget based on communicative rationality
This study aims to analyze the financial performance of the East Java Provincial Government before and during the Covid-19 pandemic. The object of this research is the Regional Government in East Java. This study uses a comparative quantitative research approach. The type of data used is documentary data and the data source used is secondary data. The population used in this study were 38 LKPDs in East Java Province which had been audited by the East Java BPK and statistical data from the East Java BPS. While the sampling technique using a saturated sampling technique. The data analysis technique used is descriptive statistics, normality test and different test. Based on the data analysis carried out, it was concluded that there were significant differences in financial independence, financial flexibility, operational solvency and no significant differences in short-term solvency, long-term solvency, solvency services of the East Java Provincial Government before and during the Covid-19 pandemic.
This study aims to uncover and explain the enhancement of taxpayers during the Covid-19 pandemic and identify the steps that can be applied in tax incentive policies in order to improve taxpayer compliance. This research approach uses qualitative by using a phenomenological approach, which aims to observe the human life experiences (Muhadjir, 2000). There are pros and cons related to the implementation of PMK No. 09 of 2021 regarding to the Tax Incentives for Taxpayers which Affected by the Corona Virus Disease 2019 Pandemic which will affect State revenues (especially tax revenues) which can reflect taxpayer compliance. The subject of this study are business actors who have a fixed and regular income annualized not more than Rp. 200,000,000,-(Two Hundred Million) as required in the implementation of PMK no.09 of 2021 and tax consultants with the result that the use of policy facilities provided by the government is still very minimum by the reason that the lack of information from the benefits of tax incentives to the public.
Abstrak PT Petrokimia Gresik terus membuat inovasi dalam mendukung berbagai macam pekerjaan yang ada di setiap departemen hingga setiap bagian. Bagian penagihan dalam mendukung setiap pekerjaan menggunakan sistem macro scheduler. Macro Scheduler yaitu suatu software untuk alat otomatisasi berbagai tugas di komputer. Di bagian penagihan Macro Scheduler digunakan untuk kecepatan dan juga ketepatan dalam pekerjaan. Mulai dari pembukuan dengan data ribuan dan juga pencetakan faktur penjualan dalam bentuk soft file. Penelitian ini dilakukan untuk melakukan eksperimen dengan membuat robot macro scheduler pada proses pengiriman faktur penjualan ke distributor yang bertujuan untuk efisiensi waktu dan juga ketepatan dalam proses pengiriman. Metode penelitian yang digunakan yaitu analisis permasalahan, analisis kebutuhan sistem, desain sistem, implementasi, pengujian dan pengaplikasian. Adapun hasil dari penelitian ini terkait dengan pembuatan robot macro scheduler adalah efisiensi waktu dari sebelum adanya robot membutuhkan waktu satu bulan dalam proses pengiriman sekarang hanya membutuhkan waktu satu minggu. Sehingga tidak adanya permintaan pengiriman dari pihak distributor terkait keterlambatan pengiriman faktur penjualan. Selain itu, ketepatan pengiriman faktur penjualan dengan email milik distributor. Kata Kunci : Macro scheduler; Faktur penjualan; Efisiensi waktu; Ketepatan.
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