Altman Z-Score Dan Springate: Metode Komparasi Dalam Memprediksi Kemungkinan Kebangkrutan Suatu Perusahaan

Bankruptcy can be experienced by every company that has a decline in the value of profits from year to year. Because Indonesia was hit by COVID-19 in the past, this study will predict company bankruptcy using the Altman Z-Score and Springate methods. In addition, this study was conducted to determine the most accurate bankruptcy prediction method in predicting infrastructure, utility and transportation sector companies listed on the Indonesia Stock Exchange. The sampling technique used was purposive sampling technique with a total sample of 23 companies. The data were analyzed using the calculation of the level of accuracy and type of error from each bankruptcy prediction model, to predict companies experiencing potential bankruptcy. The results of this study indicate that the Z-Score method is the most accurate method. Therefore, it can be concluded that the Altman Z-Score method is more accurate in calculating bankruptcy predictions than the Springate method

Pengaruh Corporate Social Responsibility Dan Transfer Pricing Terhadap Tax Avoidance

Penelitian ini bertujuan untuk menguji dan mengetahui pengaruh Corporate Sosial Responsibility dan Transfer Pricing terhadap Tax Avoidance. Objek pada penelitian ini adalah perusahaan sektor Konstruksi dan Real Estate yang terdaftar di BEI periode 2018-2023. Data dalam penelitian ini merupakan data sekunder yang bersumber dari laporan keuangan tahunan perusahaan. Total sampel pada penelitian ini berjumlah 96 laporan keuangan yang berasal dari 16 perusahaan selama 6 tahun laporan keuangan tahunan. Teknik pengambilan sampel menggunakan purposive sampling. Hipotesis dalam penelitian ini diuji menggunakan teknik analisis regresi linier berganda menggunakan SPSS versi 29. Berdasarkan analisis data dan uji statistik yang dilakukan pada penelitian ini menunujukan bahwa, secara parsial variabel Corporate Sosial Responsibility tidak berpengaruh terhadap Tax Avoidance, sedangkan Transfer Pricing berpengaruh signifikan terhadap Tax Avoidance. Secara simultan, variabel Corporate Sosial Responsibility dan Transfer Pricing berpengaruh signifikan terhadap Tax Avoidance. Penelitian ini berkonstribusi dalam meningkatkan pengetahuan dan pemahaman tentang faktor-faktor yang mempengaruhi penghindaran pajak, serta memperkaya khasanah keilmuan dibidangnya. Meskipun Tax Avoidance merupakan tindakan legal yang telah diakui pemerintah, dihararapkan pemerintah tetap menerapkan kontrol dan kebijakan dalam penerapannya, karena praktik ini dapat mempengaruhi target penerimaan pajak sehingga data merugikan pemerintah dari sisi penerimaan pajak

Pengaruh Pengetahuan Pajak dan Kesadaran Wajib Pajak Terhadap Kepatuhan Membayar Pajak Bumi dan Bangunan (PBB)

Pajak merupakan salah satu sumber pendapatan negara yang akan memberikan peran yang sangat penting dalam pembangunan. Pajak Bumi dan Bangunan merupakan pajak daerah sebagai pendapatan daerah yang mempunyai potensi cukup tinggi dalam rangka pembiayaan pembangunan dan penyelenggaraan pemerintahan daerah. Oleh karena itu kepatuhan wajib pajak dalam membayar pajak bumi dan bangunan sangat mempengaruhi tingkat pendapatan pemerintah daerah dari sektor pajak. Penelitian ini bertujuan untuk mengetahui pengaruh pengetahuan perpajakan dan kesadaran wajib pajak terhadap kepatuhan membayar pajak bumi dan bangunan di Desa Sungai Kasai Kecamatan Pariaman Selatan. Data yang digunakan dalam penelitian ini merupakan data primer yang diperoleh dari responden melalui kusioner. Sampel dalam penelitian ini berjumlah 58 responden. Hipotesis dalam penelitiaan ini diuji menggunakan teknik analisis regresi linier berganda. Berdasarkan hasil analisis data dan uji statistik yang dilakukan pada penelitian ini menunjukkan bahwa secara parsial dan simultan pengetahuan perpajakan dan kesadaran wajib pajak berpengaruh signifikan terhadap kepatuhan membayar pajak

STRATEGI MEMAKSIMALKAN KEUNTUNGAN: METODE PERHITUNGAN HARGA POKOK PRODUKSI PADA USAHA PEYEK 5 KIC

AbstrakPelatihan mengenai praktik perhitungan harga pokok produksi bagi usaha Peyek 5 KIC diharapkan dapat memaksimalkan keuntungan dalam penjualannya. Penetapan metode harga pokok produksi yang digunakan yaitu metode Full Costing yang mana metode ini menghitung seluruh biaya baik bersifat tetap maupun variable, sehingga dalam 1 produk akan diperoleh berapa harga pokoknya dan usaha Peyek 5 KIC dapat menjual barang dagangannya dengan menggunakan keuntungan sebagaimana yang mereka harapkan. Usaha Peyek 5 KIC ini dijalankan oleh para mahasiswa Universitas Sumatera Barat yang tergabung dalam kelompok UKM Kewirausahaan. Kami sebagai dosen Fakultas Ekonomi memberikan pengetahuan kepada mahasiswa mengenai praktik perhitungan metode harga pokok produksi.Kata Kunci: full costing, metode harga pokok produksi, biaya tetap, biaya variable AbstractTraining on the practice of calculating the cost of goods produced for the Peyek 5 KIC business is expected to maximize profits in its sales. Determination of the cost of production method used is the Full Costing method, in which it calculates all costs both fixed and variable, so that in 1 product the cost of goods will be obtained and Peyek 5 KIC business can sell their merchandise and use the profit as they have hoped for. The Peyek 5 KIC business is run by students of the University of West Sumatra who are members of the Entrepreneurship student activity (UKM) group. We, as lecturers of the Faculty of Economics, provide knowledge to students about the practice of calculating the cost of production method.Kdeywords: full costing, cost of goods method, fixed costs, variable cost

An Architecture For Supporting Distance Learning In An Environment with low-bandwidth internet connection

Distance learning is ein alternative for mass education without dependencies on physical education resources, This approach is very important for developing countries like Indonesia. Unfortunately. these countries usually have !United Internet bandwidth required to deliver distance learning materials effectively. so the challenge is to implement distance learning over such limitations. We developed an arhitecture and tools to cope with Internet limitation and share learning resources. The architecture consists of a learning management system as the engine for the distance learning system, a set of metadata to help disseminate information about learning materials, an e-mail-based query tool, and a web browser that works based on the principle of user-oriented quality of service. Collectively, these tools provide students with lowbanthvidth Internet connection access to learning materials. either using online or offline mechanism. Keywords: distance learning, software architecture. low-bandividth Internet combectio

Pengaruh Literasi Keuangan terhadap Pengelolaan Keuangan Usaha Mikro Kecil dan Menengah

Over the past few decades, scientists and policymakers in both developed and developing countries have realized that the financial literacy of entrepreneurs is crucial for the formation and survival of Micro, Small and Medium Enterprises (MSMEs). The research aims to determine the influence of financial literacy on financial management in MSMEs. The data used in this research is primary data obtained from respondents through observation, interviews, and questionnaires. The objects of this research are MSME actors in Nagari Kapalo Hilalang. The method used to analyze this research data is Simple Linear Regression analysis using SPSS version 23. The results of this research show that financial literacy has a significant effect on the financial management of MSMEs. This shows that the better financial knowledge a business actor has, the better his business financial management will be. This research can increase financial literacy through outreach and training held by the government.Selama beberapa dekade terakhir ini, para ilmuwan dan pembuat kebijakan baik di negara maju maupun negara berkembang telah menyadari bahwa literasi keuangan pengusaha sangat penting untuk pembentukan dan kelangsungan Usaha Mikro Kecil dan Menengah (UMKM). Penelitian bertujuan untuk mengetahui pengaruh literasi keuangan terhadap pengelolaan keuangan pada UMKM. Data yang digunakan pada penelitian ini adalah data primer yang diperoleh dari responden melalui observasi, wawancara dan kuesioner. Adapun yang menjadi objek di dalam penelitian ini adalah para pelaku UMKM di Nagari Kapalo Hilalang. Metode yang digunakan dalam menganalisis data penelitian ini yaitu analisis Regresi Linear Sederhana menggunakan SPSS versi 23. Hasil penelitian ini menunjukkan bahwa literasi keuangan berpengaruh signifikan terhadap pengeloaan keuangan UMKM.  Hal ini menunjukan bahwa semakin baik pengetahuan keuangan yang dimiliki pelaku usaha akan semakin baik pula pengeloaan keuangan usahanya. Penelitian ini dapat meningkatkan literasi keuangan melalui sosialisasi maupun pelatihan–pelatihan yang diadakan oleh pemerintah

Single Honeybee Silk Protein Mimics Properties of Multi-Protein Silk

Honeybee silk is composed of four fibrous proteins that, unlike other silks, are readily synthesized at full-length and high yield. The four silk genes have been conserved for over 150 million years in all investigated bee, ant and hornet species, implying a distinct functional role for each protein. However, the amino acid composition and molecular architecture of the proteins are similar, suggesting functional redundancy. In this study we compare materials generated from a single honeybee silk protein to materials containing all four recombinant proteins or to natural honeybee silk. We analyse solution conformation by dynamic light scattering and circular dichroism, solid state structure by Fourier Transform Infrared spectroscopy and Raman spectroscopy, and fiber tensile properties by stress-strain analysis. The results demonstrate that fibers artificially generated from a single recombinant silk protein can reproduce the structural and mechanical properties of the natural silk. The importance of the four protein complex found in natural silk may lie in biological silk storage or hierarchical self-assembly. The finding that the functional properties of the mature material can be achieved with a single protein greatly simplifies the route to production for artificial honeybee silk

Can a childcare practicum encourage degree qualified staff to enter the childcare workforce?

Concern to ensure that all children have access to high quality educational experiences in the early years of life has instigated moves to increase qualifications of staff in the childcare workforce, in particular to increase the number of degree qualified teachers. However existing data suggest that work in the childcare sector is viewed less favourably by those undertaking early childhood education degrees. For most, childcare is not a preferred place of employment. This study asked whether a practicum in a childcare setting would improve attitudes to childcare and willingness to consider working in childcare settings. In a study of a cohort of Bachelor of Education (Early Childhood) students, measures of attitudes to childcare and willingness to work in childcare were taken before and after practicum. Additionally students provided accounts of their practicum experiences. Results indicate a trend in which there was a group increase in positive attitudes and willingness to consider work in childcare but considerable individual differences influenced by the quality of the practicum experience. The relationship with, and model provided by, centre directors and the group leader in the practicum class was identified as key influencing factors. Results are discussed in term of models of pedagogical leadership