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All Journal JOURNAL OF APPLIED MANAGERIAL ACCOUNTING ACE : Accounting Research Journal
Danar Irianto
Politeknik Negeri Batam
Economics, Econometrics & Finance

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FAKTOR-FAKTOR YANG MEMPENGARUHI STRUKTUR MODAL PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2011-2015 Riska Urip Lestari; Danar Irianto
JOURNAL OF APPLIED MANAGERIAL ACCOUNTING Vol 1 No 2 (2017): JOURNAL OF APPLIED MANAGERIAL ACCOUNTING
Publisher : Pusat P2M Politeknik Negeri Batam

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (298.636 KB) | DOI: 10.30871/jama.v1i2.504

Abstract

This study aimed to examine the effect of firm size, liquidity, financial flexibility, share growth, sale growth, business risk and profitability to capital structure. This study used secondary data from the company’s financial statements and determinan of the sample using techniques proposive sampling. The population in this study are manufacture companies listed on the Indonesian Stock Exchange (BEI) in the period 2011-2015 with a sample 55 companies. The result showed firm size has a positive effect to capital structure. Liquidity has a no effect to capital structure. Financial flexibility has a negative effect to capital structure. Sale growth has a positive effe ct to capital structure. Profitabilitas has a negatife effect to capital structure. Other result showed share growth and risk business has no effect to capital stucture. The result of the study are expected to add to the research literature that discuss the factors that effect of capital structure on manufacture companies. Further research can add control variable. Key Words: Capital structure, Firm size, Liquidity, Financial flexibility, share growth, sale growth, business risk, Profitability
Dampak Implementasi Peraturan Menteri Keuangan (PMK) Nomor 199/PMK.010/2019 Terhadap Penjualan Reseller Di Kota Batam Louis Fernando Hutahaean; Dedi Kurniawan; Danar Irianto
ACE: Accounting Research Journal Vol 1 No 2 (2021): December
Publisher : Fakultas Ekonomi dan Bisnis Universitas Papua

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (310.18 KB)

Abstract

ABSTRACT The purpose of this study is to explore and describe the response of the reseller, the expedition, and the Directorate General of Customs and Excise in Batam related to the implementation of the Minister of Finance Regulation (PMK) No. 199/PMK.010/2019 in Batam. This research used a qualitative approach with case study method. Data collection techniques using interviews guided. This study uses data analysis techniques proposed by Creswell. The results show a reseller and expedition in Batam respond less agree with the implementation of the PMK No. 199/PMK.010/2019 because it declines reseller sales and delivery in Batam. So, the resellers and expedition in Batam look forward to the government can raise the thresholds and lower the rates for goods group textile, bag, and shoes so it will support small business in Batam. The Directorate General of Customs and Excise as the executor of the Minister of Finance Regulation (PMK) No. 199/PMK.010/2019 see the regulation is a good thing to boost Indonesian economy and increasing absorption of the local workforce to improving tax revenue. Keywords: Implementation of the Minister of Finance Regulation (PMK) Number 199/PMK.010/2019, reseller sales ABSTRAK Tujuan penelitian ini adalah untuk mengeksplorasi dan memaparkan respons reseller, ekspedisi dan Direktorat Jenderal Bea dan Cukai di Batam terkait penerapan Peraturan Menteri Keuangan (PMK) Nomor 199/PMK.010/2019 di kota Batam. Jenis penelitian ini menggunakan pendekatan kualitatif dengan metode studi kasus. Teknik pengumpulan data menggunakan teknik wawancara terpimpin. Penelitian ini menggunakan teknik analisis data yang dikemukakan oleh Creswell. Hasil penelitian ini menjelaskan tujuan dari penelitian peneliti. Hasil menunjukkan reseller dan ekspedisi di Batam merespon kurang setuju PMK Nomor 199/PMK.010/2019 dan berdampak pada penurunan penjualan reseller dan pengiriman di Batam. Sehingga reseller dan ekspedisi berharap kepada pemerintah dapat menaikan ambang batas serta menurunkan tarif untuk barang golongan tekstil, tas, dan sepatu sehingga lebih mendukung usaha kecil di Batam. Pihak Direktorat Jenderal Bea Dan Cukai sebagai pelaksana Peraturan Menteri Keuangan (PMK) Nomor 199/PMK.010/2019 melihat peraturan ini hal yang baik untuk meningkatkan perekonomian Indonesia dan penyerapan tenaga kerja lokal hingga membaiknya penerimaan pajak. Kata kunci: Implementasi Peraturan Menteri Keuangan (PMK) Nomor 199/PMK.010/2019, Penjualan reseller
Penerapan Pelaksanaan Audit Kepatuhan Berkenaan Dengan Prosedur Pembuatan E-KTP Di Disduk Kota Batam: Metode Pengembangan Perkuliahan Project Based Learning (PBL) Danar Irianto; Irsutami Irsutami; Arif Darmawan; Titin Dolizna Chayani
ACE: Accounting Research Journal Vol 1 No 2 (2021): December
Publisher : Fakultas Ekonomi dan Bisnis Universitas Papua

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (476.856 KB)

Abstract

ABSTRACT This research aims to analyze the effectiveness of the implementation of the e-KTP program policy in the implementation of data recording in Batam City. The research approach is applied research with an exploratory descriptive approach located in Batam City. The sources of data come from primary data and secondary data, which were collected by interview, observation, and documentation techniques. Data analysis uses a qualitative analysis model from Miles and Huberman which consists of data reduction, data presentation, and conclusions. Credibility of data with extended observations and triangulation. The main output in this research is the report on the results of the compliance audit regarding the procedure for making e-KTP, articles published in national journals and HKI. Keywords: Compliance Audit, Internal Control, SOP ABSTRAK Tujuan dari penelitian ini adalah untuk menganalisis efektivitas pelaksanaan kebijakan program e-KTP dalam pelaksanaan perekaman data di Kota Batam. Pendekatan penelitian ini adalah applied research dengan pendekatan deskriptif eksploratif yang berlokasi di Kota Batam. Sumber data berasal dari data primer dan data sekunder yang dikumpulkan dengan teknik wawancara, observasi, dan dokumentasi. Analisis data menggunakan model analisis kualitatif model dari Miles dan Huberman yang terdiri dari reduksi data, penyajian data, dan kesimpulan. Kredibilitas data dengan perpanjangan pengamatan serta triangulasi. Laporan utama dalam penelitian ini adalah Laporan hasil audit kepatuhan berkenaan dengan prosedur pembuatan e-KTP, artikel yang terpublikasi di jurnal nasional dan HKI. Kata kunci: Audit Kepatuhan, Pengendalian Internal, SOP.
Co-Authors Arif Darmawan Dedi Kurniawan Irsutami Irsutami Louis Fernando Hutahaean Riska Urip Lestari Titin Dolizna Chayani