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Organum
ISSN 2620-8156 · Universitas Winaya Mukti · 60 articles in the index
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Journal Article
Kepemilikan Manajerial, Kepemilikan Institusional, dan Kepemilikan Asing terhadap Manajemen Laba
Earnings management in manufacturing companies listed on the Indonesia Stock Exchange for the 2015-2019 period. The sampling technique was purposive sampling and the sample in this study was 10 samples for 5 years. Panel data regression analysis was used to analyze the data. The results of this…
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Journal Article
Strategi Penilaian Prospek Saham Telekomunikasi dengan Indikator RSI dan Stochastic
Along with the increasing demand for access to data and information, the shares of telecommunication issuers are projected to become one of the resilience sectors. This study analyzes the sell signals and buy signals of the telecommunications shares listed on the IDX for the period 2019 to…
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Journal Article
Implikasi Other Comprehensive Income IFRS pada Perpajakan Indonesia
In Indonesia, the Statement of Financial Accounting Standards (PSAK) 1 does have guidelines about other comprehensive income (OCI). Tax issues usually arise when an entity seeks to reconcile any type of OCI with the definition of income under Income Tax Law Article 4 paragraph (1). This research…
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Journal Article
Ganti atau Pertahankan Tahta: Pergantian Dewan pada Eksposur dan Performa Direksi
This study aims to board online exposure, board tenure, and firm performance to change of director in 50 non-financial indexed companies listed on the Indonesia Stock Exchange (IDX) during the 2015-2019 period. This research is quantitative research using secondary data in the form of annual…
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Journal Article
Urgensi Judgment Auditor dalam Otomatisasi Proses Audit
Audit automation helps various stages in the audit process to provide convenience and speed in completing work, including the stages that are usually carried out using judgment. Currently, there have been several studies examining the use of information systems to replace the role of auditors in…
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Journal Article
Mediasi Loyalitas pada Kompetensi dan Produktivitas Karyawan
The level of success of the company can be measured through the work productivity of individuals who work in the company. To be able to predict the level of employee work productivity, employee competence has an important role in it. Employee loyalty has a role in mediating the effect of competence…
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Journal Article
Role of Investment Opportunity Set (IOS) in Moderating the Influence of Company Size, Activity, and Profitability on Capital Structure in Multi-Industry Sector Companies for the Period 2015–2019
Growing business competition expects companies to pay more attention to ensuring capital accessibility. Fulfillment of capital needs can be obtained both internally and externally from the company. The purpose of this research is to analyze the influence of firm size, activity, and profitability on…
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Journal Article
Agresivitas Pajak Ditinjau dari Risiko Perusahaan, Likuiditas dan KAP Big Four
This study aims to find empirical evidence by analyzing the effect of corporate risk, liquidity, and Big Four Firm of Public Accountants variables on tax aggressiveness in basic and chemical manufacturing companies listed on the IDX for the 2016–2020 period. In this study, there were 24…
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Journal Article
A Beef Value Chain Strategy for Minimizing Logistic Cost in Tasikmalaya, West Java
Indonesia's economy, cattle farming industry and beef pricing have failed to satisfy the community's requirements. Because of the low productivity of beef cattle, the government is forced to import beef to fulfil customer demand, one of which is imported frozen from Australia. Because of the…
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Journal Article
Determinan Pencegahan Kecurangan Pengelolaan Dana Desa Dimoderasi Kompetensi Aparatur
A quality report is a demand that must be carried out by the village head. A village government that is free from fraud is a government that implements accountability and transparency in every activity. The purpose of village government activities is to improve the village economy. The purpose of…
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Journal Article
Peran Manajemen Konflik terhadap Performansi Kerja dan Produktivitas Organisasi pada Dinas Pariwisata dan Kebudayaan Provinsi Jawa Barat
West Java Province has the potential for good community economic growth through the empowerment of its government and private organizations. This empowerment is carried out because every organization often experiences obstacles and challenges related to performance and productivity conflicts in…
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Journal Article
Faktor-Faktor Potensial dalam Adopsi Fintech Lending di Kota Batam
Peer-to-Peer (P2P) fintech services are increasingly popular in line with the government's tangible form and accelerated penetration of people who are not yet fully accessible by banking institutions. However, the acceptance of P2P technology by the public does not only depend on government…
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Journal Article
Keterkaitan Stakeholders Melalui Beberapa Faktor terhadap Pengungkapan Emisi Karbo
In a business competition, company play a role in climate change which involved carbon emission. This has leads to emergence carbon emission disclosure caused by various factors. In this case, this study has a purpose to determine the relation of stakeholders through several factors on carbon…
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Journal Article
Mampukah Digital Literacy Memengaruhi Minat Menggunakan Aplikasi Akuntansi Berbasis Smartphone Bagi UMKM?
There has been a shift in consumer behavior followed by entrepreneur behavior due to the impact of the Covid-19 pandemic and advances in technology. Entrepreneurs must have records so they can know the progress of the business they are running. In order to record neatly and save capital, you can…
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Journal Article
Perceived Usefulness, Perceived Ease of Use, Facilitating Condition, Social Influence, and Personal Innovativeness of Accounting Students Cloud Computing Adoption
This study aims to test the influence of perceived usefulness, perceived ease of use, facilitating condition, social influence, and personal innovativeness in cloud computing adoption. This research is important because of the high demands of understanding student technology which can be started by…
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Journal Article
Motivasi dan Tantangan Pengusaha Wanita: Studi Desa Budaya Dayak Pampang
Opportunities and challenges and for women to contribute to economic growth, which can be started from micro-enterprises, expecialy for East Kalimantan as a new candidate national capital. The study analyzes the motivational factors and challenges of women entrepreneurs who run businesses in the…
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Journal Article
Literasi Keuangan pada UMKM (Studi Pemetaan Sistematis dan Analisis Co-Authorship pada Basis Data Scopus)
Financial literacy has been widely discussed in various countries with a wide range of subject areas, focuses, and loci. The purpose of this paper is to map the trends of scientific publications and map the network of authors on financial literacy, especially in the MSME sector. We have developed…
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Journal Article
Identifikasi Hambatan Penerapan Lean di Usaha Kecil dan Menengah (UKM)
Today's world competition has increased the pressure on Small and Medium Enterprises (SMEs) to adopt lean implementations. The purpose of this study is to make a small contribution by exploring the Lean Implementation Barrier (LIB) in SMEs through three case studies of SMEs in the city of Bandung…
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Journal Article
The Accuracy of Balance Model in Predicting Stock Investment During The Covid-19 Pandemic on LQ 45 Index
In doing investment, an investor certainly avoids risk; thus, the investor needs a model in making predictions to forecast the return of shares. There are two models to predict this: Capital Asset Pricing Capital (CAPM) and Arbitrage Pricing Theory (APT). The purpose of this study is to find out…
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Journal Article
Analisis Kinerja Keuangan Digital Startups Sebelum dan Sesudah Initial Public Offering di Bursa Efek Indonesia pada Tahun 2017 dan 2018
The objective of this research is to analyze the differences of financial performance before and after Initial Public Offering digital startups which are listed in Indonesian Stock Exchange in 2017 and 2018. The sample of this research is all of digital startups which are listed in Indonesian Stock…