Browsing by Author "Sukmawati, Fitri"

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    ANALYSIS OF PUBLIC SERVICES TOWARDS COMMUNITY’S SATISFACTION IN DEPARTMENT OF POPULATION AND CIVIL REGISTRATION OF INDONESIA
    (International Journal of Psychosocial Rehabilitation, Vol. 24, Issue 2, 2020) Sukmawati, Fitri; Hanim, Wasifah
    The purpose of this study is to measure measuring community satisfaction as service users and improving the quality of public service delivery. One of the efforts that must be made in improving Public Services is conducting a Community Satisfaction Survey of service users. The sampling technique used purposive sampling at the Department of Population and Civil Registry of the City of Tangerang, totaling 100 respondents. The processing of the data using Likert scale, converting Community Satisfaction Scale values, Grouping Community Satisfaction Index Data. The results proved that the performance of public services from the Department of Population and Civil Registry of Tangerang City was categorized as good and excellent
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    COMPARISON OF FINANCIAL DISTRESS ANALYSIS USING THE “Z” SCORE MODIFICATION, X-SCORE, G-SCORE AND S-SCORE MODELS TO ANALYZE THE ACCURACY OF THE BANKRUPTCY PREDICTION IN THE MINING INDUSTRY PERIOD OF 2016 – 2018
    (International Journal of Psychosocial Rehabilitation, Vol.24, Issue 02, 2020) Winarso, Eddy; Kusumah, R. Wedi Rusmawan; Kartadjumena, Eriana; Sherlita, Erly; Sukmawati, Fitri
    Coal mining companies in Indonesia have a high business risk because most of the production is exported abroad, especially in China and India. The quality of coal in Indonesia is in the low category because it only produces 5,100 to 5,100 cal / gram. With fluctuations in world prices and unstable demand resulting in fluctuations in profits resulting in disrupted company performance, thus experiencing financial distress. In this study the researchers chose a coal mining company because of the number of companies listed in the stock exchange with 24 companies and 4 of them did not announce their annual reports continuously so that the companies studied were 20 companies from 2016 to 2018 company financial statement data which were processed using the analysis model financial distress revealed by (1) Z "Altman Modification score, (2) X score from Zmijewski, (3) Model G - Score from Grover, and (4) S - score from Grover to analyze the accuracy of bankruptcy predictions. The results show that (1) There are differences in the Accuracy of Bankruptcy Prediction between the Modified Z ”-Score Altman Model and the Springate S-Score Model for coal mining companies listed on the Stock Exchange in the 2016-2018 period. (2) There is a difference in the Accuracy of Bankruptcy Prediction between the Modified Z ”-Score Altman Model and the Zmijewski X-Score on coal mining companies listed on the Stock Exchange in the 2016-2018 period. (3) There is a difference in the Accuracy of Bankruptcy Prediction between the Modified Z ”- Score Altman Model and the Grover G-Score Model for coal mining companies listed on the Stock Exchange in the 2016-2018 period. (4) There is a difference in the Accuracy of Bankruptcy Prediction between the Springate S-Score Model and the Zmijewski X-Score in the coal mining companies listed on the Stock Exchange in the 2016-2018 period. (5) There is a difference in the Accuracy of Bankruptcy Prediction between the S-Score Springate Model and the Grover G-Score Model in coal mining companies listed on the Stock Exchange in the 2016-2018 period. (6) There is a difference in the Accuracy of Bankruptcy Prediction between Zmijewski's X-Score Model and Grover's GScore Model in coal mining companies listed on the Stock Exchange in the 2016-2018 period.
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    DESCRIPTION CALCULATION OF PRODUCTION COSTS AND COST OF GOODS SOLD FOR THE CATTLE RANCHERS IN NORTH BANDUNG REGENCY, INDONESIA
    (Journal of Advanced Research in Dynamical & Control Systems, Vol. 11, 03-Special Issue, 2019) Barus, Irene Sukma Lestari; Arsalan, Syakieb; Edison, Acep; Sukmawati, Fitri; Silviana; Putri, Ratna Komala
    This research was conducted based on the complaints from the cattle ranchers about the income from selling their livestock products. They often suffer livestock farming losses. The selling price they received from the parties of supplier of cow’s milk where they distribute their products are various. The selling price for milk is around IDR 4,600 to IDR 5,000 per liter depending on the quality of milk. Likewise, for beef, the selling price is around IDR 80,000 to IDR 120,000 per kilogram depending on the period of selling. The selling price they received is considered unable to cover the costs for manufacturing process so that the cattle ranchers felt damaged. Therefore, this research gave a contribution in form of knowledge for the cattle ranchers about determining and calculating the cost of the product, and establishing the selling price by using traditional or conventional method and activity based costing method. In traditional method, all costs were charged against the product, including production costs that were not caused by the product. Meanwhile, the activity based costing method explained about the classification of costs, driver, and the cost driver of the product. Hence, this research suggested the cattle ranchers to adopt the activity based costing method since the ABC (activity-based costing) method is more accurate in determining the classification of costs. In addition, this research also gave a contribution for appropriate selling price for milk and beef.
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    THE DETERMINANT FACTORS OF OPERATIONAL PERFORMANCE IN INDONESIAN BANKING COMPANIES
    (International Journal of Psychosocial Rehabilitation, Vol.24, Issue 02, 2020) Sherlita, Erly; Octavia, Evi; Kusumah, R. Wedi Rusmawan; Sukmawati, Fitri; Winarso, Eddy
    This study aims to examine the determinant factors of operational performance in the Indonesia banking companies. The factors are tested include public funds, growth of earning assets, credit risks, liquidity risks and capital adequcy on operational performance. The data use a new unbalanced data panel from 203 financial reports of 44 banking companies that listed in the Indonesia Stock Exchange for the period 2013-2017. The results showed that public funds and the growth of earning assets have a significant negative effect on operational performance. Meanwhile, credit risk as measured by a non-performing loan has a significant positive effect on operational performance. However, this study found liquidity risk and leverage risk have no effect on operational performance.
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    THE EFFECT OF DEFERRED TAX EXPENSES ON EARNINGS MANAGEMENT
    (International Journal of Psychosocial Rehabilitation, Vol.24, Issue 02, 2020) Purnamasari, Dyah; Hadi, Dudi Abdul; Sukmawati, Fitri
    This study is entitled "The Effect of Deferred Tax Expenses on Earnings Management". Companies always look for loopholes to prevent small tax profits from being paid and increase profits to attract investors. This can be used as information in financial statements to look good. This study aims to analyze the effect of Deferred Tax Expenses on Earnings Management (Study on Automotive Sub Sector Manufacturing Companies listed on the Stock Exchange for the period 2014-2018). The data used in this study comes from audited financial statements at 7 companies listed on the Indonesia Stock Exchange for the period 2014-2018. The research method used in this study is a descriptive research method with a quantitative approach. The sampling technique used is nonprobability sampling, samples are taken by purposive sampling technique.
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    THE EFFECT OF THE TAX E-SYSTEM ON THE LEVEL OF TAXPAYER COMPLIANCE OF PRIVATE PERSONS IN PAYING TAXES (Case Study at Bandung Cicadas Tax Service Office)
    (Solid State Technology Volume: 63 Issue: 4, 2020) Modi W, Citra; Fatmawati, Destry; Awaliyah, Nur Fitriyani; Agustin, Seni; Sukmawati, Fitri
    This research aims to test the effect of the application of tax e-system on the compliance of Private Person Taxpayers registered with the Tax Service Office (KPP) Pratama Bandung Cicadas. The factors tested in this study were e-system taxation as an independent variable and taxpayer compliance as dependent variables. The research method used is quantitative method in the form of survey research with data collection techniques in the form of questionnaires. This study uses a simple random sampling method in determining the number of samples. Data collection is carried out by field studies through questionnaires as a research tool spread to 100 Taxpayers registered with Pratama Bandung Cicadas Tax Service Office (KPP) using ordinal scale. The analysis tool used is SPSS version 20. Tests performed include: descriptive statistics, classic assumptions, simple linear regression analysis, validity and reliability, determination coefficient, F test, and t test. The results showed that the implementation of the tax e-system had an effect on the compliance of Private Person Taxpayers. T test results on regression model obtained variable significance value influence e-system taxation.
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    THE EFFECTS OF UNDERSTANDING TAXPAYERS’ UNDERSTANDING TAX PENALTY ON TAXPAYERS’ COMPLIANCE IN KPP KAREES BANDUNG
    (8th Widyatama International Seminar on Sustainability (WISS 2016), Widyatama University and IEEE, 2016-09-05) Sukmawati, Fitri; Silviana
    Tax revenue should be increased through the level of taxpayers’ compliance since tax is one of economic resources of this country. This research aims to determine the effects of taxpayers’ understanding and tax penalty on taxpayers’ compliance in KPP Karees Bandung. The research was conducted in KPP Pratama Karees Bandung at Jln H. Ibrahim Adjie No. 372 Bandung. The 100 respondents in this research are individual taxpayers. Based on the calculation results of multiple determinations coefficient, it can be seen that there is contribution amounted to 58.5% of the independent variables (taxpayers’ understanding and the tax penalty) in explaining or predicting the dependent variable (taxpayers’ compliance). Based on the results of F-test, it shows that Fhitung > Ftabel (150.180 > 2.29). It can be concluded that taxpayers’ understanding and the tax penalty simultaneously affect the taxpayers’ compliance. Therefore, a hypothesis is proposed that "there is an effect on taxpayers’ understanding and the tax penalty in taxpayers’ compliance.
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    INFLUENCE OF LOCAL OWN-SOURCE REVENUE (PAD), GENERAL ALLOCATION FUND (DAU), AND SPECIAL ALLOCATION FUND (DAK) ON CAPITAL EXPENDITURE ALLOCATION (Empirical Study on Bandung City for period of 2015-2019)
    (Solid State Technology Volume: 63 Issue: 4, 2020) Punky, Shavani; Anastasia, May Ari Susanti; Indriyani, Yunita Nurul; Aldhina, Hutami Dies; Sukmawati, Fitri
    This research aims to empirically determine the influence of Local Own-Source Revenue, General Allocation Fund and Special Allocation Fund on Capital Expenditure in Bandung. Factors tested in this study were Local Own-Source Revenue, general allocation funds, and special allocation funds as independent variables, while capital expenditures as dependent variables. The study was conducted with 60 sample counts for the period of 2015-2019. Sample withdrawal is conducted by means of purposive sampling technique. The data obtained derives from the Bandung Regional Financial and Asset Management Office. The data analyzed in this study is processed from the Regional Revenue and Expenditure Budget Realization Report. The statistical method used adopts multiple linear regression analysis aided by a software program called Eviews 10. Test results shows that local own-source revenue, general allocation fund and special allocation fund partially and simultaneously presents a significant influence on capital expenditures in the Bandung city government for the period 2015-2019.
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    THE INFLUENCE OF RETURN ON ASSET, CORPORATE SOCIAL RESPONSIBILITY, TO COMPANY VALUE
    (International Journal of Psychosocial Rehabilitation, Vol. 24, Issue 2, 2020) Sukmawati, Fitri; Sinaga, Obsatar; Roespinoedji, Djoko
    This study aims to determine how partially and simultaneously influence the Return On Asset and Corporate Social Responsibility towards the value of companies in manufacturing companies listed on the Indonesia Stock Exchange period 2016-2018. Factors tested in this research is Return On Asset and Corporate Social Responsibility as independent variable, while company value as dependent variable. The research method is descriptive method. The population in this study is a manufacturing company listed on the Indonesia Stock Exchange period 2016-2018 which total to 154 companies. Technique of sample used in this research is non probability sampling with purposive sampling method, so the number of sample is 85 company. In addition, the data analysis used in this study is multiple linear regression analysis at a significance level of 5%. The program used in analyzing data using Eviews 10. The results showed that partially and simultaneously the Return On Asset and Corporate Social Responsibility affect the value of the company. In addition, the research results also show that the magnitude of the influence of Return On Asset and Corporate Social Responsibility in contributing influence on the value of the company by 48.5%.
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    PENGARUH RETURN ON ASSET, RETURN ON EQUITY, ARUS KAS PADA RETURN SAHAM
    (Seminar Nasional Akuntansi dan Bisnis (SNAB), Fakultas Ekonomi Universitas Widyatama, 2017-07-20) Sukmawati, Fitri
    Studi bertujuan untuk mengetahui bagaimana gambaran Return On Asset, Return On Equity, arus kas, Return Saham pada perusahaan manufactur. Pengukuran yang dilakukan untuk mendapat besarnya kontibusi Return On Asset, Return On Equity, arus kas terhadap Return Saham. Penelitian ini merupakan penelitian eksplanatori dengan tipe investigasi deskriptif verifikatif dan unit analisis penelitian adalah laporan keuangann. Teknik sampling yang digunakan purposive sampling. Analisis yang digunakan adalah regresi berganda dengan pengujian kecocokan model, besarnya pengaruh secara partial dari variabel independent terhadap dependent. Hasil penelitian menunjukan hipotesis partial signifikan Ha diterima dan kontribusi variabel Return On Asset sebesar 9,5 kali terhadap return Saham , kontribusi variabel return on equity sebesar 5,7 kali terhadap return Saham , kontribusi variabel arus kas sebesar 4,1 kali terhadap return Saham. Hasil pengujian terdapat kesesuaian antara teoritis dan empiris.
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    RELATIONSHIPS OF THE VOCATIONAL POWER WITH THE ABILITY TO SPEAK
    (International Journal of Psychosocial Rehabilitation, Vol. 24, Issue 1, 2020) Anggraeni, Sri Wulan; Alpian, Yayan; Sukmawati, Fitri
    This study aims to determine the relationship between vocabulary mastery with students' speaking abilities. The research method uses a quantitative descriptive approach using correlation research techniques. The research design used in this study is the One-Shot Case Study design. The subjects in this study were fifth grade elementary schools with a total of 112 students. Validity test is calculated using the Product Moment formula and reliability is tested by the Cronbach Alpha formula. The data analysis technique used is descriptive statistical analysis. Hypothesis testing uses correlation analysis with the Pearson Product Moment formula. The results showed that there was a significant relationship between the mastery of vocabulary with the ability to speak, as indicated by the calculated value of 0.708 greater than the table of 0.185. It can be concluded that the mastery of vocabulary with the ability to speak has a positive and significant relationship. This study is recommended to teachers to introduce various Indonesian vocabulary words to students, so that students' mastery of Indonesian vocabulary is increased which can then make it easier for students to choose the words to be spoken.