Affifudin Affifudin
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ANALISIS DAMPAK STOCK SPLIT & REVERSE STOCK SPLIT TERHADAP HARGA SAHAM DAN VOLUME PERDAGANGAN SAHAM (studi empiris perusahaan manufaktur di Bursa Efek Indonesia periode 2010-2018) Rachma Esti Kurniasari; Noor Shodiq Askandar; Affifudin Affifudin
e_Jurnal Ilmiah Riset Akuntansi Vol 8, No 11 (2019): e_Jurnal Ilmiah Riset Akuntansi Agustus 2019
Publisher : Universitas Islam Malang

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Abstract

ABSTRAKPenelitian ini bertujuan untuk menguji dampak stock split dan Reverse stock split  terhadap harga saham dan volume perdagangan saham. Data yang digunakan dalam penelitian ini adalah data sekunder, berupa perusahaan yang bergerak dalam bidang manufaktur, sedangkan sampel penelitian yang diambil adalah perusahaan yang bergerak di bidang manufaktur yang melakukan peristiwa stock split dan Reverse stock split  telah beroperasi selama 2010-2017. Teknik pengambilan sampel dilakukan menggunakan metode purposive sampling. Hasil penelitian ini menunjukkan bahwa secara parsial terdapat perbedaan harga saham dan volume perdagangan saham setelah peristiwa stock split dan Reverse stock splitKata kunci : Stock split, Reverse stock split  Terhadap Harga Saham Dan Volume Perdagangan Saham ABSTRACTStock split and Reverse stock split against stock prices and stock trading volume. The data used in this study are secondary data, which consists of companies engaged in manufacturing, while the research sample taken is a company engaged in manufacturing which conducts stock split and Reverse stock split events that have been used during 2010-2017. The sampling technique was carried out using the purposive sampling method. The results of this study indicate stock prices and stock trading volume after the stock split and Reverse stock split eventsKeywords: Split Stock, Reverse stock split Against Stock Prices, and Stock Trading Volume
PENGARUH AUDIT MANAJEMEN SUMBER DAYA MANUSIA TERHADAP KINERJA KARYAWAN (STUDI EMPIRIS PADA HOTEL SWISS BELINN SURABAYA) Awaluddin Awaluddin; Abdul Wahid Mahsuni; Affifudin Affifudin
e_Jurnal Ilmiah Riset Akuntansi Vol 9, No 06 (2020): e_Jurnal Ilmiah Riset Akuntansi Februari 2020
Publisher : Universitas Islam Malang

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Abstract

This study aims to determine the effect of human resource management audits on employee performance. The population in this study is all employees Belinn Swiss Hotel in Surabaya. The sample used is a part of the beliss swiss hotel employees. The technique used in sampling is the probability sampling, the sample selected was 68 employess. Data was taken using the questionnaire method. The data analysis method used is simple regression analysis with the help of SPSS version 14 software (Product Statistics and Solution Services version 14). The test data used is the determination coefficient (R2), and partial hypothesis test (t). The results of the coefficient of determination, the adjusted R value is 58,9% while the remaining 41,1% is influenced by other variables not included in this study. Based on the results of the partial variables human resource management audit have an influence on employee performance with a significance value of (0,008).Keywords : human resource management audits, employee performance.
ANALISIS PERANAN KEBIJAKAN PAJAK PENJUALAN ATAS BARANG MEWAH (PPnBM) DALAM MENGENDALIKAN IMPOR MOBIL (Studi pada Kantor Pengawasan dan Pelayanan Bea dan Cukai Tipe Madya Pabean Tanjung Perak Surabaya) Abd. Basit; Nur Diana; Affifudin Affifudin
e_Jurnal Ilmiah Riset Akuntansi Vol 8, No 11 (2019): e_Jurnal Ilmiah Riset Akuntansi Agustus 2019
Publisher : Universitas Islam Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (599.043 KB)

Abstract

ABSTRACT               This research aims to determine the role of the sales tax policy on luxury goods in controlling imports of cars. This study uses a descriptive qualitative approach. In 2013 Indonesia exported 170 thousand units of cars and imported 120 thousand units of cars. This condition requires the control of Indonesian people's consumption of imported cars. In the case of imposition of on motorized vehicles, the government issued a policy namely Government Regulation Number 22 of 2014 concerning Taxable Goods that are luxuriously classified in the form of Motor Vehicles which are subject to Sales Tax on Luxury Goods. The existence of policy on imported cars is expected to reduce public consumption of imported cars. The Tanjung Perak Port, which is the second largest port, has become the place of international and national trade traffic, this is evident from the many export and import activities that occur there. Tanjung Perak Port is a place for importing motorized vehicles through customs routes. Keywords: Value Added Tax on Luxury Goods, Policy, Control, Import.