Loyalitas konsumen pada dasarnya dipengaruhi oleh strategi bauran pemasaran yang terdiri dari kualitas produk atau jasa,harga, tingkat harga barang tempat dimana harus membeli, maupun menariknya promosi dari perusahaan. Berkaitan dengan hal tersebut sangat penting bagi pengelola perusahaan untuk dapat mengembangkan produk, menentukan harga, mempromosikan dan mendistribusikan produk dan jasa yan…
Penelitian ini bertujuan mendeskripsikan komitmen kerja, kepuasan kerja, efektivitas kerja, dan kinerja pegawai, mengetahui pengaruh komitmen kerja, kepuasan kerja, dan efektivitas kerja terhadap kinerja pegawai Bank BRI Martadinata Cabang Malang dan mengetahui variabel manakah yang berpengaruh dominan terhadap kinerja pegawai Bank BRI Martadinat Cabang Malang. Sampel dalam penelitian ini seban…
Tujuan penelitian ini menganalisa pengaruh dewan komisaris independen, komite audit, kepemilikan manajerial dan ukuran perusahaan terhadap manajemen laba pada perusahaan property and real estate yang terdaftar di Bursa Efek Indonesia. Penelitian ini merupakan penelitian kuantitatif. Pemilihan sampel dilakukan dengan metode purpose sampling. Data yang digunakan adalah data sekunder. Metode anali…
Penelitian ini bertujuan untuk mengetahui bukti secara empiris pengaruh kepemilikan manajerial, pertumbuhan penjualan, ROA dan DAR terhadap manajemen laba. Populasi dalam penelitian ini adalah seluruh perusahaan logam dan sejenisnya yang terdaftar di Bursa Efek Indonesia (BEI) periode 2012-2018. Teknik pengambilan sampel dalam penelitian mengunakan purposive sampling dan berdasarkan kriteria d…
This study aimed to analyze the effectiveness of SIMAK-BMN on Quality of Financial Statement in terms of Training, Peer Advice Ties and Satisfaction of Users. Data collection is carried out using questionnaires. The respondent in this study are 35 users of SIMAK-BMN in BPPT. This study uses the likert scale using SPSS. Data processing in this study, using multiple regression analysis. The re…
The accounting treatment for lessees experienced a significant change from what was originally PSAK 30 (revised in 2014), then changed to PSAK 73 concerning Leases that took effect on January 1, 2020. This research aims to analyze the impact between the adoption of PSAK 30 (revised 2014) and PSAK 73 concerning Leases in terms of the classification of financial leases from the perspective of the…
This study aims to improve the application of management control systems in the field of production. Measuring the level of efficiency and effectiveness of the production department. Measuring the level of efficiency through the costs used as a benchmark for production activities and measuring the ability of the company to manage the tasks where the company produce results that can be achieved …
Environmental Accounting is the term inclusion of environmental costs into the accounting practice of a company or government agency. Manufacturing company is a company engaged in the management of raw materials into finished materials.. Waste from trading business is all waste generated by dangerous and non-hazardous trading businesses. This study aims to determine how the application of envi…
Financial Accounting Standard of Micro, Small, and Medium Entities is one of the financial accounting standards composed to fulfill the needs of financial reporting of Micro, Small and Medium Entities.SAK EMKM is expected to assist micro, small and medium enterprises (UMKM) in Indonesia in preparing their financial statements precisely.However, the fact that was the financial recotding done by …