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PERBANDINGAN KEUANGAN BERDASARKAN TEORI-TEORI LABA SECARA KUALITATIF Ahmad Rasyiddin; Budi Dharma; Febri Sari Siahaan
JURNAL EKONOMI, BISNIS DAN HUMANIORA Vol 1 No 2 (2022): Produktivitas Ekonomi
Publisher : Universitas Tangerang Raya

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Abstract

Financial profit is closely related to the company's valuation which is presented by the stock price. Earnings information is one of the instruments used by investors in making investment decisions. Significant relationship between the company's earnings announcements with changes in stock prices and earnings levels. but earnings information alone is not enough to serve as a basis for decision making by investors, because the information is very limited and sometimes provides biased information. Based on the background described above, several problems can be formulated as follows: Does the current tax burden affect earnings management practices in companies in the consumer goods industry sector in the food and beverage sub-sector listed on the Indonesia Stock Exchange, Does tax planning affect practice? earnings management in consumer goods industrial sector companies in the food and beverage subsector listed on the Indonesia Stock Exchange?. The results showed that.There are many experts who define profit including those from the Indonesian Institute of Accountants (IAI), the Financial Accounting Standards Board (FASB). From these many opinions it can be concluded that profit is derived from income after deducting the costs incurred in the company's operational activities. The theories that support profit are the risk-bearing theory of profit, the theory of profit, the innovation theory of profit and the managerial efficiency theory of profit. While the measurement of profit is the determination of the rupiah amount of profit recorded and presented in the financial statements.
Analysis of User Acceptance Towards The Implementation of Information Systems in Financial Institutions Using Technology Readiness and Acceptance Model Approach Lucky Mahesa Yahya; Ahmad Rasyiddin; Muhlasin; Selli Mariko; Iwan Harsono
Jurnal Informasi dan Teknologi 2024, Vol. 6, No. 1
Publisher : SEULANGA SYSTEM PUBLISHER

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.60083/jidt.v6i1.483

Abstract

This research aims to measure the influence of user acceptance and readiness on implementing information systems. Researchers conducted this research using a quantitative approach. Researchers collected samples using a multi-stage purposive sampling strategy. There were one hundred participants in the study's sample. This study used two data collection methods: unstructured interviews were conducted to gather supporting data for the research, and questionnaires were distributed to get primary data. Inferential statistical analysis was performed in this study utilizing the PLS-SEM approach with SmartPLS. At this point, two analyses, the measurement model analysis, and the structural model analysis, must be completed. These findings indicate that sentiments of optimism and inventiveness positively impact opinions about the advantages and usability of information systems. This factor encourages users' interest in accepting or continuing to use the information system so that it will have a good influence on its implementation. On the other hand, user discomfort in using information systems tends to negatively influence assessments of the benefits and ease of use of information systems. User discomfort in using information systems hinders users' interest in using the information system, which impedes implementing the information system. The insecurity factor did not influence the assessment of the benefits and ease of use of information systems. These findings have several differences from previous research.
ANALISIS PERSEPSI KAMPUS TERHADAP KEPUTUSAN CALON MAHASISWA DALAM MENENTUKAN PENDIDIKAN DI UNIVERSITAS RAHARJA ahmad rasyiddin; Handy Januar Permana; Hurian Kamela
Jurnal Manajemen dan Bisnis Vol 5 No 02 (2023): JUMANIS - BAJA Jurnal Manajemen dan Bisnis Banten Jaya Prodi Kewirausahaan Fakul
Publisher : LPPM Universitas Banten jaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47080/jmb.v5i02.2546

Abstract

Pendidikan pada perguruan tinggi tentunya akan memberikan banyak manfaat untuk masa depan baik itu dari segi finansial maupun ekonomi. Dalam memilih tempat untuk kuliah, mahasiswa/i memiliki kriteria evaluasi diantaranya adalah faktor kualitas produk, lokasi, harga, promosi, kenyamanan, kelengkapan sarana dan prasarana dan pelayanan. Universita Raharja adalah salah satu perguruan tinggi di KotaTangerang dan dapat dijadikan salah satu pilihan tempat kuliah mahasiswa/i. Penelitian ini menggunakan pendekatan kuantitatif. Penelitian ini juga menggunakan metode analisis deskriptif dengan menyebarkan survei untuk menggali informasi dari para responden, yaitu mahasiswaUniversitas Raharja. Program Pendidikan, 53,3% (16 orang) dari responden juga memilih Universitas Raharja karena. Biaya yang terjangkau dibanding kompetitor, yaitu dilakukan oleh 40% responden. Begitu pula dengan jarak 6,7% responden. Program Pendidikan yang ada di Universitas Raharja adalah Program Pendidikan Favorit di kalangan Mahasiswa/i baru TA.2022/2023.