International Journal of Trend in Scientific Research and Development

This research was conducted to determine the suitability of the application of income tax article 22 at Politeknik Ilmu Pelayaran Makassar PIP with the application of income tax article 22 according to the Minister of Finance Regulation Number 34 PMK.010 2017. The type of data used is qualitative and quantitative data. Meanwhile, the data sources used are primary and secondary data. In this study, the analytical method used is descriptive comparative, namely explaining and comparing the results of the study. Where the results of the research show that the application of income tax article 22 at PIP is in accordance with the Regulation of the Minister of Finance Number 34 PMK.010 2017. 

by Fajar | Nur Aisyah | ST. Ramlah "Application of Article 22 Income Tax at Politeknik Ilmu Pelayaran Makassar (PIP)" 

Published in International Journal of Trend in Scientific Research and Development (ijtsrd), ISSN: 2456-6470, Volume-5 | Issue-4 , June 2021, 

URL: https://www.ijtsrd.compapers/ijtsrd42374.pdf 

Paper URL: https://www.ijtsrd.comeconomics/accounting/42374/application-of-article-22-income-tax-at-politeknik-ilmu-pelayaran-makassar-pip/fajar

internationaljournalsinengineering, callforpaperengineering, ugcapprovedengineeringjournal 

This study examined the effect of firm performance, risk, and foreign ownership on Indonesian public manufacturing companies’ CSR disclosure and market performance. A quantitative method, the multiple linear regression two stage, was used to analyze four hypotheses. The sample was 221 firm years in the 2015 2019 period. The results showed that the financial performance and financial risk variables affected the scope of corporate social responsibility disclosure. Foreign ownership structure has no significant effect on disclosure of corporate social responsibility. The size of corporate social responsibility disclosure influenced the market performance. The research implication is that management can use CSR as a market value leverage. To be able to expand disclosure, the company must have a good performance. An increase in corporate debt increases the risk faced by the company. Management can use CSR for reduce the impact of the increasing financial risk. 

by Imam Mas’ud | Moch. Shulthoni | Aisa Tri Agustini "Determinant of Corporate Social Responsibility Disclosure and its Impact on Company's Market Performance" 

Published in International Journal of Trend in Scientific Research and Development (ijtsrd), ISSN: 2456-6470, Volume-5 | Issue-3 , April 2021, 

URL: https://www.ijtsrd.com/papers/ijtsrd38730.pdf 

Paper URL: https://www.ijtsrd.com/economics/accounting/38730/determinant-of-corporate-social-responsibility-disclosure-and-its-impact-on-companys-market-performance/imam-mas’ud

peerreviewedinternationaljournal, paperpublicationforstudent

This study aims to assess the effectiveness and efficiency of the performance of the regional government of the Gowa Regency Tourism and Culture Office in 2017 2019. The types of data used in this research are qualitative and quantitative data. The data sources used are primary and secondary data. The analytical method used is descriptive quantitative. The results showed that the level of effectiveness of the Department of Tourism and Cultures budget management during the 2017 2019 fiscal year. can be said to be very effective, because by having an average effectiveness ratio above 100 . Meanwhile, the level of efficiency of budget management for the Tourism and Culture Office during the 2017 2019 fiscal year can be said to be less efficient, because the average efficiency ratio is above 90 percent. 

by Supardi Yanto | Nur Fatwa Basar | Sitti Muliana "Analysis of Budget Realization to Assess the Effectiveness and Efficiency of Performance in the Department of Tourism and Culture of Gowa Regency, South Sulawesi" 

Published in International Journal of Trend in Scientific Research and Development (ijtsrd), ISSN: 2456-6470, Volume-5 | Issue-2 , February 2021, 

URL: https://www.ijtsrd.com/papers/ijtsrd38597.pdf 

Paper Url: https://www.ijtsrd.com/economics/accounting/38597/analysis-of-budget-realization-to-assess-the-effectiveness-and-efficiency-of-performance-in-the-department-of-tourism-and-culture-of-gowa-regency-south-sulawesi/supardi-yanto

callforpaperphysics, physicsjournal

Disclosure of Corporate Social Responsibility for Growth in Accounting Profits at Financing Companies is one of the things in assessing company performance. This study aims to determine the effect of Corporate Social Responsibility Disclosure on Accounting Profit Growth in Financing Companies Listed on the Indonesia Stock Exchange. Data analysis used statistical analysis consisting of simple linear regression, correlation coefficient, coefficient of determination, and t test. The results of this research are simple linear regression equation Y = 497.045 7.0662X, correlation coefficient 0.84881, and determination coefficient 0.7205 and t count t table 3.915 2.132 . The results showed that Corporate Social Responsibility had a positive and significant effect on the amount of accounting profit at PT. BFI Finance Indonesia, Tbk. 

by Nur Aisyah | Nur Fatwa Basar | Rais Muharram "The Influence of Corporate Social Responsibility Disclosure on Total Accounting Profits at PT. BFI Finance Indonesia Tbk" 

Published in International Journal of Trend in Scientific Research and Development (ijtsrd), ISSN: 2456-6470, Volume-5 | Issue-1 , December 2020, 

URL: https://www.ijtsrd.com/papers/ijtsrd38171.pdf

Paper URL : https://www.ijtsrd.com/economics/accounting/38171/the-influence-of-corporate-social-responsibility-disclosure-on-total-accounting-profits-at-pt-bfi-finance-indonesia-tbk/nur-aisyah

peerreviewedjournals, reviewpapers

Performance measurement is used as a basis for assessing the success and failure of implementing activities. Quality human resources affect the performance of each auditor. Quality of supervision must fulfill criterion under regulations is required. The research objective was to test whether responsibility, independence, expertise, and compliance with the code of ethics affected the inspectorate auditors performance in regional governments in East Java. Research data collection was carried out by the survey method by the snowball method to distribute questionnaires to respondents. Forty seven filled questionnaires were analyzed using partial least squares. There are four hypotheses tested. Based on the test results, it can be concluded that there is an influence of responsibility, independence, competence, and compliance on the regional inspectorate auditors performance. Auditors who comply with the code of ethics can increase auditor professionalism. The higher the professionalism, the better the auditor can consider finding possible deviations. The research implication is that adherence to the established standards improves the quality of audit performance. Therefore, continuous efforts are needed to enhance competence and compliance with the auditing apparatus standards to produce quality regional financial statements. 

by Alwan Sri Kustono "Determinants of Auditor Performance at the Regional Inspectorate: Evidence from East Java –  Indonesia" 

Published in International Journal of Trend in Scientific Research and Development (ijtsrd), ISSN: 2456-6470, Volume-5 | Issue-1 , December 2020, 

URL: https://www.ijtsrd.com/papers/ijtsrd35822.pdf

Paper URL : https://www.ijtsrd.com/economics/accounting/35822/determinants-of-auditor-performance-at-the-regional-inspectorate-evidence-from-east-java-– -indonesia/alwan-sri-kustono

callforpaperpapersconference, highimpactfactor