Data Publikasi Jurnal - Tahun 2020
Menampilkan 120 dari 215 dataKlik pada judul artikel untuk melihat detail data
E-Commerce Technology In International Trade
Author
Abstrak
The purpose of this research is to discover further the development of trade influenced by technology. This research used descriptive analysis method which is a method that aims to collect actual information in detail that describes the existing phenomena, identify problems, or check the conditions which then make the comparisons and evaluations, decide what others do in dealing with the same problem and learn from experience to set plans and decisions in the future. The results it show that e-Commerce does create opportunities for B2B businesses. In conclusion, with the continued growth of the Indonesian economy and the high level of confidence of small and medium businesses (SMEs), more and more SMEs can expand their businesses abroad.
Nama Jurnal
International Journal of Education, Information Technology, and Others
Volume 3 Nomor 3
URL
https://jurnal.unibrah.ac.id/index.php/IJEIT/issue/view/23
DOI
-
Modification Of Visual Characters In Indonesia Animation Film
Author
Dr. Yully Ambarsih Ekawardhani, M.Sn, S.Sn
Abstrak
his study aims to determine the relationship between facial physiognomy, body shape, and visualization of animated film character designs. Characterization in an animated film is inseparable from the characters who are placed to fulfill the film's role. In the creation of physiognomy and body shapes can be combined as an approach to design. The characters are modified through simplifications in the form of cartoons. This is done so that the visualization of the character gets closer to the role added, in addition to emphasizing the characteristics of one character to another. Even in animated films, characters become important elements to direct the understanding of stories. The approach used is interdisciplinary, given that in characters there is a merging of visual elements that need to be approached using different theories. The combination of theories used is personality theory through somatotype to find characters through body shapes, physiognomy from Ar-Razi and ming xiang to obtain character traits and the theory of simplifying shapes into cartoons. The result is a match between the characters played by the three reference elements. The interesting thing that was found was the application of different physiognomy between one character and another to reinforce the characteristics. So that in the film, these figures can represent roles, which are human presentations in real life.
Nama Jurnal
Harmonia Journal of Arts Research and Education
Volume 20 Nomor 2
URL
https://journal.unnes.ac.id/nju/index.php/harmonia/index
DOI
Identifikasi Perubahan Guna Lahan Di Desa Cikawung Kecamatan Terisi Kabupaten Indramayu
Author
Prof. Dr. Lia Warlina, M.Si, Ir
Abstrak
-
Nama Jurnal
-
Volume 7 Nomor 1
URL
https://ojs.unikom.ac.id/index.php/wilayahkota
DOI
Analysis Of Stock Prices Affected By Current Ratio
Author
Assoc. Prof. Dr. Sri Dewi Anggadini, S.E., M.Si., Ak., CA
Abstrak
The stock price of required on a stock exchange must be changed cannot be estimated. The purpose of this study is to study the comparative valuation of Current Ratio to Stock Prices. The method used in this research is descriptive method and verification method with quantitative discussion. The data source used is secondary data. The population in this study is the financial statements of the Retail Trade Sector Companies listed on the Indonesia Stock Exchange as many as 25 companies with financial statements consisting of statements of financial position and Stock prices approved for 5 periods (2014-2018). Based on the results of research and discussion, it can be concluded that the Current Ratio (CR) has a significant effect on the Stock Price of a Retail Trading Company that has a positive relationship between the Current Ratio and the Stock Prices.
Nama Jurnal
IJSTM Journal : International Journal of Science, Technology & Management
Volume 1 Nomor 3
URL
https://ijstm.inarah.co.id/index.php/ijstm/article/view/44
DOI
Economic Growth: The Impact Of Zakat Funds And Tax On Business Capital
Author
Assoc. Prof. Dr. Sri Dewi Anggadini, S.E., M.Si., Ak., CA Dr. Surtikanti, S.E., M.Si., Ak., CA
Abstrak
This study aims to determine the influence of Zakat Funds and Tax on Business Capital on Economic Growth. The population in this study is data from West Java Province from 2010 to 2017 which uses reports on economic growth, Tax on Business Capital and reports on zakat funds distribution. The sample taken by the author in this study is Zaka t Fund Distribution Data, Regional Data and West Java Province Gross Regional Domestic Product (PDRB) Data from 2010 to 2017. The research method used is multiple regression with a correlation approach. To get more accurate results in multiple regression a nalysis, the classical assumption is tested so that the results obtained are in the form of a regression equation. The results show that the data on Zakat Funds Distribution and Tax on Business Capital have a significant effect on economic growth, meaning that the increasing the amount of zakat funds and Tax on Business Capital, the more economic growth will increase. It is hoped that this research can contribute to the next research that discusses economic growth.
Nama Jurnal
IKONOMIKA : Jurnal Ekonomi dan Bisnis Islam
Volume 5 Nomor 2
URL
http://ejournal.radenintan.ac.id/index.php/ikonomika/article/view/7112
DOI
Analisis Penghindaran Pajak Yang Dipengaruhi Tingkat Profitabilitas
Author
Assoc. Prof. Dr. Sri Dewi Anggadini, S.E., M.Si., Ak., CA
Abstrak
Penelitian ini dilakukan untuk mengetahui pengaruh Profitabilitas terhadap Penghindaran Pajak pada Perusahaan Tambang Batubara yang Terdaftar di Bursa Efek Indonesia Periode 2013-2017. Masalah dalam perusahaan pertambangan batubara adalah keberadaan perusahaan yang memiliki peningkatan profitabilitas tetapi diikuti oleh peningkatan penghindaran pajak. Metode penelitian yang digunakan adalah analisis deskriptif dan verifikatif dengan pendekatan kuantitatif. Populasi dalam penelitian ini adalah 24 Perusahaan Penambangan Batubara yang Terdaftar di Bursa Efek Indonesia Periode 20132017. Sampel penelitian diambil dengan menggunakan metode purposive sampling untuk memperoleh 14 Perusahaan Tambang Batubara dengan 70 laporan keuangan pada periode 2013-2017. Metode analisis yang digunakan adalah analisis regresi linier sederhana. Hasil penelitian ini menunjukkan bahwa variabel profitabilitas yang diukur menggunakan Return on Asset (ROA) berpengaruh negatif dan signifikan terhadap Penghindaran Pajak yang diukur dengan menggunakan Tingkat Pajak Efektif (ETR).
Nama Jurnal
JURNAL AKUNTANSI
Volume 9 Nomor 2
URL
http://ejournal.stiemj.ac.id/index.php/akuntansi/article/view/107
DOI
-
Analisis Faktor-Faktor Yang Mempengaruhi Sisa Hasil Usaha Pada Koperasi Simpan Pinjam Di Bandung
Author
Assoc. Prof. Wati Aris Astuti, S.E., M.Si,. Ak., CA.
Abstrak
Savings and Loans Cooperative is a business activity that collects and distributes funds to its members at low interest rates, where the objective of the cooperative is to advance the welfare of members in particular and society in general and participate in building a national economic order in order to create an advanced, just and prosperous society. The purpose of this article is to find out how much the remaining business results obtained by the Savings and Loan Cooperative during its operations, supported by the amount of wealth owned by the cooperative, both in liquid wealth and immovable wealth and capital obtained from members of the Savings and Loan Cooperative. In this article, the research method used is descriptive verification with the unit of analysis for Savings and Loans Cooperatives in Bandung with a population of annual financial reports and samples taken from the 2016-2019 reports. The results of this study are expected to provide benefits for savings and loan cooperatives and what steps the cooperative must take so that the remaining results of its business continue to increase with the wealth and capital it owns.
Nama Jurnal
Jurnal Riset Akuntansi
Volume 12 Nomor 2
URL
-
DOI
-
Makna Idiomatikal Idiom Pada Manga One Piece Vol. 91 Karya Eiichiro Oda
Author
Assoc. Prof. Dr. Soni Mulyawan Setiana, S.Pd, M.Pd Anisa Arianingsih, S.Pd, M.Pd
Abstrak
This study aims to describe the meaning of idioms in the manga One Piece Vol. 91 which is one of the popular manga with a high frequency of idioms. The method used in this research is descriptive analysis method. The results of this study found 13 idioms which is ki ga tsuku means "sober" or "conscious", hara no mushi means "stomach sound", akke ni torareru means "very surprised", ki ni suru means "worried", mi o hiku means "retreat", ude ni oboe ga aru means "confident", ki ga aru means "interested", sumi ni okenai means "great", mentsu ga tatsu means "maintain reputation", te o dasu means "fighting", uma no hone means "someone whose identity is unknown", kuchi ni suru means "saying", and hedo ga deru means "fed up". The author hopes that further research can examine idioms in grammatical terms.
Nama Jurnal
Janaru Saja
Volume 9 Nomor 2
URL
https://ojs.unikom.ac.id/index.php/janarusaja/article/view/3986
DOI
-
Pengalaman Akuntan Publik Berpengaruh Terhadap Audit Judgment Berimplikasi Terhadap Kualitas Audit Yang Dihasilkan
Author
Assoc. Prof. Dr Ely Suhayati, S.E., M.Si., Ak. CA
Abstrak
Kompleksnya tugas yang dihadapi oleh Akuntan Publik Junior menyebabkan terjadinya kegagalan dalam melakukan audit, sehingga judgment yang diberikan kurang tepat yang menyebabkan kualitas auditnya diragukan, oleh karena itu tujuan dari penelitian ini adalah untuk mengetahui pengalaman akuntan publik berpengaruh terhadap audit judgment dan audit judgment berimplikasi terhadap kualitas audit yang dihasilkan. Penelitian ini dilakukan pada Akuntan Publik Junior di Kantor Akuntan Publik Wilayah Bandung sebanyak 25 responden, metode yang digunakan dalam penelitian ini adalah deskriptif verifikatif dengan alat uji path analysis, hasil penelitian mengungkapkan bahwa semakin berpengalamannya akuntan publik dalam melakukan audit, maka akan optimal dalam memberikan audit judgment, sehingga akan menghasilkan audit yang berkualitas.
Nama Jurnal
Jurnal Riset Akuntansi
Volume 12 Nomor 12
URL
https://ojs.unikom.ac.id/index.php/jira/issue/view/360
DOI
-
Effects Of Debt Policy In Islamic Perspectives And Capital Structure Implications On Profitability Telecommunication Services Companies In Indonesia
Author
Assoc. Prof. Dr Ely Suhayati, S.E., M.Si., Ak. CA
Abstrak
This study purpose is to determine effect of debt policy in Islamic perspective and capital structure implications on profitability telecommunications service companies in Indonesia. A population in this study is data on Indonesia Stock Exchange from 2015 to 2019 which uses annual financial reports. A sample taken by researchers in this study is Data on Financial Position Statements, Profit and Loss and Other Comprehensive Income and Notes on Financial Statements (CALK) Telecommunication Service Companies in Indonesia from 2015 to 2019. A method used in this research is multiple linear regression with approach correlation coefficient. To obtain more accurate results in multiple linear regression analysis, classical assumption testing is carried out so that a results obtained are in a regression equation form. This study results indicate that a Debt Policy in an Islamic Perspective has a moderate effect and is positively correlated to profitability, meaning that an increasing effectiveness debt policy in an Islamic perspective implementation, a profitability growth will increase. Meanwhile, capital structure has a moderate effect and has a negative correlation to profitability, meaning that an greater debt composition compared to capital, profitability higher. It is hoped that this research can contribute to further research that discusses profitability.
Nama Jurnal
Jurnal Ekonomi dan Bisnis Islam
Volume 6 Nomor 1
URL
http://ejournal.radenintan.ac.id/index.php/ikonomika/article/view/7807
DOI
-