In the business world Forecasting is one of the most important factors that must be applied in a business. Forecasting is a method for estimating a value in the future by using past data effectively and efficiently. This research was conducted at Warnet Bulian City In this study, the author discusses the analysis of forecasting (Forecasting) sales of services at the Bulian City internet cafe in Muara Bulian. Forecasting is done using three methods namely the MOVA (Moving Average) method, the WMA (Weight Moving Average) method and the Exponential Smoothing Method by comparing the smallest error rate Forecasting using the MA (Moving Average) method for 3 periods is predicted the level of profit to be gained by Bulian City Warnet in August amounted to. 11,117,833 with MAD 1,487,370. Forecasting using the Weigh Moving Averages (WMA) 3 method is forecasted at 12,287,300 with MAD Error 3,016,016 while the forecast using the double exponential smoothing method is 13,522,572 with MAD 5513617,364 then the forecasting method chosen is the Single Exponential Smoothing method with the Forecast value in August 2018 9,581.69 for the The Forecast Error is MAD of 1,378,375 which is the method with the smallest error rate.
This study aims to explain the possibility of financial statement fraud based on the pentagon’s fraud perspective. The research uses a quantitative approach using secondary data. The research population is in the form of banking companies listed on the Indonesia Stock Exchange in 2020-2021; Sample selection in the form of purposive sampling. The results showed that financial stability, independent commissioners, change in auditors and change of directors, frequency photo CEOs have an insignificant positive effect on the potential for financial reporting fraud. The results of the moderation variables show that the size of the company is able to strengthen the positive influence of independent commissioners, but has not been able to moderate the influence of financial stability, change of auditors, change of directors and frequency photo of CEOs on the potential for financial reporting fraud.
This study aimed to reveal the effect of the educational level on organizational performance and the effect of leadership on organizational performance of Local Organization Unit (SKPD) in Solok City. This study was an ex-post facto study. The population of this study was all Local Organization Unit in Solok which in total amounted to 40 units. The sample of this study consisted of 36 Local Organization Units determined through simple random sampling. Data were collected through questionnaire with Likert scale that have been tested their validity and reliability. Then the data were analyzed with multiple regression analysis. The results of this study indicated that: (1) the education level did not significantly influence the organizational performance of Local Organization Unit, and (2) leadership had a significantly influence on the organizational performance of Local Organization Unit in Solok City. This study recommended in terms of public sector policies that the managers of Local Organization Units of Solok City needed to motivate their employees to improve their education to a higher level, providing support to their leaders in implementing the leadership function well in terms of influencing, motivating, directing and guiding employees to perform their jobs well.
This study aims to determine how the influence of inflation, exchange rates, interest rates, and world oil prices on the mining industry stock price index in the period 2012-2015. The object in the 2012-2015 research period is mining companies on the Indonesia Stock Exchange. The population used in this study were 31 mining companies and was based on a purposive sampling method which produced a sample of 11 companies. The dependent variable is represented by the mining industry stock price index, while the independent variables in this study are inflation, exchange rates, interest rates, and world oil prices. Partially the results of this study indicate that during the 2012-2015 period the variable exchange rates and world oil prices affected the mining industry's stock price index, while inflation and interest rates did not affect the stock price index mining industry. Simultaneously shows the influence of independent variables on the mining industry stock price index.
This research aims to know the factors that affect the completeness of the disclosure in the annual report on trading company registered in BEI 2012BEI -2014 year. The selection of the sample using a purposive sampling. Based on the criteria of the 45 companies that become the population, retrieved 15 companies that are being sampled in this study. The independent variable in this study is the liquidity, leverage, net profit margin, the company's size and age of the company. While the dependent variable is represented by the level of disclosure of information in the annual report with the awarding of the score over the disclosure items that are listed in the annual report. The results of this research show that partially during the period of 2012-2014 for the size of the company's positive effect towards completeness of disclosure in the annual report. As for liquidity, leverage, net profit margin, and the age of the company does not affect the completeness of the disclosure in the annual report. Simultaneously influence among variables showed a non towards completeness of disclosure in the annual report. PENDAHULUANProfesi akuntansi sebagai penyedia informasi bisnis tidak dapat melepaskan diri dari perkembangan perekonomian ini.Semakin besar suatu usaha bisnis, semakin dirasakan perlunya informasi akuntansi akuntansi, baik untuk pertanggung jawaban maupun untuk dasar pengambilan keputusan ekonomi.Dalam hubungannya dengan pengujian informasi keuangan untuk pihak luar, profesi akuntansi perlu mengatur cara-cara pengujian informasi keuangan suatu badan usaha dan member jasa audit untuk menentukan kewajaran laporan keuangan yang disusun oleh manajemen.Suatu laporan keuangan sangat bermanfaat bagi sejumlah besar pengguna apabila informasi yang disajikan dalam laporan keuangan tersebut dapat dipahami, relevan, andal, dan dapat diperbandingkan. Namun demikian, perlu disadari bahwa laporan keuangan tidak menyediakan semua informasi yang mungkin dibutuhkan pengguna dalam pengambilan keputusan ekonomi. Secara umum, laporan keuangan menggambarkan pengaruh dari kejadian masa lalu, dan tidak diwajibkan untuk menyediakan informasi non keuangan. (Adisetiawan dan Surono, 2016) Agar laporan keuangan yang sudah diperiksa oleh akuntan publik dapat menjadi dasar yang berguna bagi pengambilan keputusan, salah satu cara yang dapat ditempuh adalah dengan membuat kriteria perlunya disclosure (pengungkapan) tertentu yang dapat mencakup semua perusahaan publik (Irawan,
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