Browsing by Author "Andari, Diah"

Now showing 1 - 9 of 9
  • No Thumbnail Available
    Item
    ANALYSIS OF THE INFLUENCE OF LEBAK BULUS TERMINAL EXPANSION TOWARD LAND USE IN THE ENVIRONMENT
    (International Journal of Psychosocial Rehabilitation, Vol.24, Issue 01, 2020) Sari, Dayu Ariesta Kirana; Ekahanny, Dea Dayana; Widyawati, Laili Fuji; Andari, Diah
    In the process of urban development, the terminal is one of the factors forming the structure of urban space that is important for changes in activity and land use around it. Infrastructure expansion influences the activities inside, the wider the infrastructure, the greater the impact on the surrounding environment. In 2012 the DKI Jakarta Government planned the construction of Jakarta Mass Rappid Transit (MRT) mass transportation and the Lebak Bulus Terminal selected as one of the Jakarta MRT Station Depots. In the construction of the Jakarta MRT Station, the Lebak Bulus Terminal will be expanded to 12 Ha for the needs of facilities and infrastructure to support the Jakarta MRT Station. This study aims to see the effect of the expansion of the Lebak Bulus Terminal on the use of land in the surrounding environment. The method used in this research is Quantitative Descriptive Analysis using Geographical Information Systems, assisted by Arcgis 10.1. The results of this study are that the expansion of the Lebak Bulus Terminal for the Jakarta MRT Station requires additional area from the previous terminal area of 2.20 Ha to 12 Ha, and requires the relocation of 103 buildings around the terminal to meet the needs of the terminal land for the construction of the Jakarta MRT Station. The expansion of the Lebak Bulus Terminal influences land use changes, especially in residential land use which decreased by 10% from 2010 to 2015 land use, trade and service land use increased by 2% from 2010 to 2015, and green space decreased by 4 % from 2010 to 2015.
  • No Thumbnail Available
    Item
    THE EFFECT OF ACCOUNTING INFORMATION SYSTEM IMPLEMENTATION ON INFORMATION QUALITY AND ITS IMPLICATION ON MANAGER’S DECISION-MAKING ON STATE-OWNED ENTERPRISES (SOES)- STRATEGIC INDUSTRIES IN WEST JAVA PROVINCE
    (International Conference on Islamic Economics Management Accounting Business and Social Sciences (ICIEMABS)I, Fakultas Ekonomi dan Bisnis Universitas Padjajaran, STIE Ibnu Sina, APTISI, 2016-08-10) Subing, Hesty Juni Tambuati; Andari, Diah; Fadjar, Achmad
    Nowadays, decision-making pattern throughout State-Owned Enterprises (SOEs) is still less strategic, this has led to declining performance of SOEs, particularly in strategic industries. This declining performance causes a lot of SOEs-strategic industries in Indonesia are weak in achieving profit. The objective of this study was to measure whether the accounting information system affects the quality of information and its implications for decisionmaking of manager on SOEs-Strategic Industries in West Java province. This study was also trying to prove if the quality of information produced by the accounting information system has met the criteria or not, so it can be used as basis in the manager’s decision-making. In this study, the data used was primary data, so the author collected data by distributing questionnaires to SOEs-strategic industries in West Java province which is still in operation in 2016. Sampling technique used in this study was purposive sampling. Five samples of SOEs-strategic industries were obtained and the respondents were started from bottom line manager (supervisor) to middle line manager. The results showed that the variables of Accounting Information Systems (X) significantly affects the information quality (Z) as well as a significant impact on Decision Making (Y). The total effect of Accounting Information Systems (X) on the Information Quality (Z) and its implications for Decision Making (Y) is 20.5% and the remaining 79.5% is the influence of other factors that were not examined in this study.
  • No Thumbnail Available
    Item
    THE EFFECT OF ROA AND COMPANY SIZE ON TAX AVOIDANCE (In Mining Companies Listed on the Indonesia Stock Exchange 2016-2018)
    (Solid State Technology Volume: 63 Issue: 3, 2020) Andari, Diah; Mariana, Citra; Mulyati, Yati; Subing, Hesty Juni Tambuati; Fathonah, Andina Nur
    The investigation to choose if Profitability and Company Size have any effect towards Duty Evasion in Mining Companies recorded in Indonesia Stock Exchange 2016-2018. Variables that impact the decrease in charge shirking of gainfulness and Company Size. The strategy utilized in this examination is illustrative. The populace in this examination is mining organizations recorded in Indonesia Stock Exchange 2016-2018 period added up to 47 organizations. While the inspecting procedure utilized in this examination is non likelihood testing with purposive inspecting technique, all together that the entire sample of 10 organizations. While the examination of the information utilized in this exploration is various relapse investigation at a centrality level of fifty. The program acclimated examine the information utilizing eview 10. The outcome that incompletely and at the same time demonstrated that the benefit and Company Size impact to burden evasion. The consequence of the examination likewise shows that the effect on charge evasion by 59.27%, while the staying 40.73% is clarified by different factors outside the exploration model.
  • No Thumbnail Available
    Item
    THE EFFECTS OF TAXATION KNOWLEDGE, THE EXPRESSION OF TAX SANCTIONS ON TAXPAYER COMPLIANCE (Case Study at the Tegallega Tax Office)
    (International Journal of Psychosocial Rehabilitation, Vol. 24, Issue 2, 2020) Andari, Diah; Mariana, Citra; Mulyati, Yati; Fathonah, Andina N
    This study aims to determine whether awareness of taxpayers and tax penalties affect taxpayer compliance at the Tegallega Tax Office. The factors tested in this study are awareness of taxpayers and taxation sanctions as independent variables. Tax compliance has been identified as the dependent variable. The research method used in this study is the explanatory method. The population in this study was all individual taxpayers registered at the Tegallega Primary Tax Service Office with a total population of 129,394 people. The sampling technique used in this study is the probability sampling technique with a simple random sampling technique, as well as by using the Slovin formula. While the number of samples in this study amounted to 100 individual taxpayers. While the analytical method used in this study is multiple linear regression analysis at a significance level of 10%. The program used in analyzing data uses Statistical Package for Social Sciences (SPSS) Ver19.00. Based on the results of research partially and simultaneously shows that awareness of taxpayers and tax sanctions affect the compliance of taxpayers in the Tax Office Pratama Tegallega. The magnitude of the effect of awareness of taxpayers and tax sanctions in contributing influence to taxpayer compliance by 52.2%.
  • No Thumbnail Available
    Item
    INTERNAL FACTORS AND FIRM VALUE: A Case Study of Indonesia Listed Companies
    (Journal of Advanced Research in Dynamical & Control Systems, Vol. 11, 03-Special Issue, 2019) Mariana, Citra; Andari, Diah; Susiani, Rini; Saudi, Mohd Haizam Mohd
    This study aims to reveal the debt to equity ratio and return on assets to the firm value in the property and real estate sector companies on the Indonesia Stock Exchange in 2015-2017. The method used in this study is explanatory. This research was conducted on data in the form of financial statements. To analyse the research data, multiple linear regression analysis was used. Based on the results of multiple linear regression analysis shows that the debt to equity ratio and return on assets simultaneously have a positive effect on the firm value on property and real estate companies on the Indonesia Stock Exchange in 2015-2017. Partially the debt to equity ratio affect the firm value of property and real estate companies on the Indonesia Stock Exchange in 2015-2017. Return on assets effect the firm value in property and real estate companies on the Indonesia Stock Exchange in 2015-2017.
  • No Thumbnail Available
    Item
    THE MEDIATING ROLE OF TAX KNOWLEDGE IN EXPLAINING THE EFFECT OF TAX SOCIALITATION TOWARD TAXPAYER COMPLIANCE
    (Solid State Technology Volume: 63 Issue: 3, 2020) Subing, Hesty Juni Tambuati; Mulyati, Yati; Mariana, Citra; Andari, Diah; Fathonah, Andina Nur
    The level of taxpayer compliance is still an endless problem in the world of taxation. The low level of compliance of taxpayers in Indonesia to fulfill their tax obligations is very ironic because this is in fact when compared to the increasing number of Small and Medium Enterprises (SME) that occur from year to year. However, the increase in the number of SME was not matched by the compliance of SME owners in carrying out their tax obligations. Therefore, researchers feel the need to analyze the effect of tax socialization on taxpayer compliance through tax knowledge as an intervening variable. Where the research was conducted on SME actors in Sumedang Regency, West Java Province. Data were analyzed using path analysis to determine the direct and indirect effects of the intervening variables. The results showed that tax knowledge was able to mediate the effect of tax socialization on taxpayer compliance.
  • No Thumbnail Available
    Item
    PERANAN PEMERIKSAAN INTERN DALAM PROSES PERKREDITAN UNTUK MENUNJANG EFEKTIVITAS PEMBERIAN KREDIT
    (Seminar Nasional Akuntansi dan Bisnis (SNAB), Fakultas Ekonomi Universitas Widyatama, 2017-07-20) Andari, Diah; Larasati, Ingrid
    Bank adalah lembaga yang berperan sebagai perantara keuangan (financial intermediary) antara pihak yang memiliki dana dan pihak yang memerlukan dana, serta sebagai lembaga yang berfungsi memperlancar lalu lintas pembayaran. Bank juga mempunyai tugas pokok dalam menghimpun dana dari masyarakat dan menyalurkannya kembali kepada masyarakat melalui pemberian kredit. Untuk itulah maka dalam proses pemberian kredit, Bank harus dapat mengambil tindakan untuk menjamin keamanan kredit yang disalurkannya yaitu melalui “Analisa Kredit” guna menilai seberapa besar kemampuan dan kesediaan calon debitur untuk membayar kembali kredit yang mereka peroleh tersebut. Maka perlu dilakukan pengawasan, apabila tidak adanya pengawasan secara langsung di dalam perusahaan, maka dapat membuka kesempatan untuk melakukan penyimpangan semakin besar, sehingga memungkinkan terjadinya penyelewengan, ketidakefektivan dan ketidakefisienan. Penelitian ini mempunyai tujuan untuk mengetahui bagaimana penerapan pemeriksaan intern, serta untuk mengetahui sejauh mana peranan pemeriksaan intern dalam proses perkreditan untuk menunjang efektivitas pemberian kredit. Oleh karena itu, penulis mengambil judul skripsi yaitu Peranan Pemeriksaan Intern dalam Proses Perkreditan Untuk Menunjang Efektivitas Pemberian Kredit pada PT. Bank Negara Indonesia (Persero) Tbk. Kantor Cabang Utama Jl Perintis Kemerdekaan-Bandung. Metode penelitian yang digunakan adalah metode deskriptif analitis dengan mengumpulkan data melalui Wawancara, kuesioner, observasi dan studi kepustakaan. Dari data yang tersedia kemudian disusun, dipelajari, dan dianalisa untuk mencapai suatu hipotesa. Berdasarkan pemikiran tersebut, penulis menetapkan hipotesa sebagai berikut: „Pemeriksaan Intern dalam Proses Perkreditan Mempunyai Peran yang Signifikan Untuk Menunjang Efektivitas Pemberian Kredit‟. Untuk menunjang hipotesa tersebut penulis melakukan pembuktian hipotesa melalui metode Analisis Regresi Linear Sederhana dengan menggunakan program SPSS (Statistical Product and Service Solution) versi 12.00. Berdasarkan hasil penelitian melalui kuesioner dan analisa statistic, diperoleh 28,6% efektivitas pemberian kredit dipengaruhi oleh variabel pemeriksaan intern dalam proses perkreditan. Sedangkan sisanya (100% - 28.6% = 71,4%) dipengaruhi oleh faktor-faktor lain. dapat dilihat nilai ρ value nya sebesar 0,015 yakni lebih kecil dari α atau tingkat signifikan yang telah ditetapkan sebesar 0,05. Maka ditolak, sehingga secara keseluruhan dapat disimpulkan bahwa Pemeriksaan Intern dalam Proses Perkreditan berperan secara signifikan terhadap Efektivitas Pemberian Kredit. Dari hasil penelitian dan pembahasan maka penulis menarik beberapa kesimpulan Pemeriksaan Intern dalam Proses Perkreditan Untuk Menunjang Efektivitas Pemberian Kredit pada PT. Bank Negara Indonesia (Persero) Tbk. Kantor Cabang Utama Jl Perintis Kemerdekaan-Bandung dilaksanakan oleh Branch Quality Assurance (BQA) yang berada langsung dibawah Divisi Kepatuhan (KPN), memiliki independensi, kompetensi dan objektivitasnya dalam bidangnya. Pemeriksaan menghasilkan laporan audit yang memuat pendapat serta saran-saran yang dapat dipakai untuk membantu manajemen dalam mengelola perusahaan.
  • No Thumbnail Available
    Item
    TAX AVOIDANCE, FIRM SIZE, AND LEVERAGE: Evidence From Indonesia Listed Companies
    (International Journal of Psychosocial Rehabilitation, Vol.24, Issue 02, 2020) Mariana, Citra; Mulyati, Yati; Andari, Diah; Subing, Hesty Juni Tambuati; Susiani, Rini
    This study aims to reveal firm size and leverage on tax avoidance in the Consumer Goods Industry Sector Companies Listed on the Indonesia Stock Exchange in 2016-2018. The method used in this study is explanatory. This research was conducted on data in the form of financial statements. To analyze the research data, multiple linear regression analysis was used. Based on the results of multiple linear regression analysis shows that the firm size has no influence tax avoidance in the Consumer Goods Industry Sector Companies Listed on the Indonesia Stock Exchange in 2016-2018. Leverage influence tax avoidance in the Consumer Goods Industry Sector Companies Listed on the Indonesia Stock Exchange in 2016-2018.
  • No Thumbnail Available
    Item
    USE OF THE ALTMAN Z-SCORE METHOD TO PREDICT THE BANKRUPTCY OF A CONSTRUCTION SERVICE COMPANY LISTED ON THE STOCK EXCHANGE IN 2013-2017
    (Journal of Advanced Research in Dynamical & Control Systems, Vol. 11, 03-Special Issue, 2019) Andari, Diah; Mariana, Citra