1 10 5 https://repository.horizon.ac.id/files/original/b6ee13ecd96eda8cd73f04187e045b37.pdf 046e7d5f5e23327319d7511d48527d35 Dublin Core The Dublin Core metadata element set is common to all Omeka records, including items, files, and collections. For more information see, http://dublincore.org/documents/dces/. Title A name given to the resource Vol. 5 No. 2 (2021) Source A related resource from which the described resource is derived https://journals.telkomuniversity.ac.id/jaf/issue/view/219 Publisher An entity responsible for making the resource available Universitas Telkom Date A point or period of time associated with an event in the lifecycle of the resource 2021-09-30 Contributor An entity responsible for making contributions to the resource Fajar Bagus W Format The file format, physical medium, or dimensions of the resource PDF Language A language of the resource Indonesia/English Type The nature or genre of the resource Text Text A resource consisting primarily of words for reading. Examples include books, letters, dissertations, poems, newspapers, articles, archives of mailing lists. Note that facsimiles or images of texts are still of the genre Text. Dublin Core The Dublin Core metadata element set is common to all Omeka records, including items, files, and collections. For more information see, http://dublincore.org/documents/dces/. Title A name given to the resource The Influence of Financial Ratio to Profit Growth Description An account of the resource The purpose of this study was determining the effect of financial ratios consisting of company size, current ratio, debt to equity ratio, and total assets turnover on profit growth in Property, Real Estate and Building Construction Service Sector Companies listed on the Indonesia StockExchange in 2015-2018. Sampling technique employed in this study is purposive sampling technique. There have been 13 companies sampled within 4 years, in order that 52 samples were obtained. The analysis technique utilized in this study used panel data regression analysis. The results of the research company size variables, current ratio, debt to equity ratio, and total assets turnover have an impact on profit growth by 32.7%, and therefore the remaining 67.3% is influenced by other factors outside the research variable. Partially, the variable Company Size and Total Assets Turnover incorporates a significant positive effect on Profit Growth, while Current Ratio and Debt to Equity Ratio don’t have any significant effect on Profit Growth Creator An entity primarily responsible for making the resource Vaya JulianaDillak1, T.A. Siburian Source A related resource from which the described resource is derived https://journals.telkomuniversity.ac.id/jaf/issue/view/219 Publisher An entity responsible for making the resource available Telkom University, Bandung, Indonesia Date A point or period of time associated with an event in the lifecycle of the resource September 2021 Contributor An entity responsible for making contributions to the resource Fajar bagus W Format The file format, physical medium, or dimensions of the resource PDF Language A language of the resource English Type The nature or genre of the resource Text https://repository.horizon.ac.id/files/original/c71dba564651c8cb024260e45442c505.pdf 8bb4257eeb87628f8947774a4e3286c5 Dublin Core The Dublin Core metadata element set is common to all Omeka records, including items, files, and collections. For more information see, http://dublincore.org/documents/dces/. Title A name given to the resource Vol. 5 No. 2 (2021) Source A related resource from which the described resource is derived https://journals.telkomuniversity.ac.id/jaf/issue/view/219 Publisher An entity responsible for making the resource available Universitas Telkom Date A point or period of time associated with an event in the lifecycle of the resource 2021-09-30 Contributor An entity responsible for making contributions to the resource Fajar Bagus W Format The file format, physical medium, or dimensions of the resource PDF Language A language of the resource Indonesia/English Type The nature or genre of the resource Text Text A resource consisting primarily of words for reading. Examples include books, letters, dissertations, poems, newspapers, articles, archives of mailing lists. Note that facsimiles or images of texts are still of the genre Text. Dublin Core The Dublin Core metadata element set is common to all Omeka records, including items, files, and collections. For more information see, http://dublincore.org/documents/dces/. Title A name given to the resource Financial Performance Analysis of Bank CompaniesBefore and After the FintechEra Description An account of the resource Tujuan penelitian ini adalah untuk menganalisis dan mendapatkan bukti empiris perbandingan kinerja keuangan perusahaan perbankan sebelum dan sesudah era fintech. Data yang digunakan dalam penelitian ini meliputi Rasio Likuiditas: Loan to Asset Ratio (LAR) dan Loan to Deposit Ratio (LDR), Rasio Solvabilitas: Debt to Asset Ratio (DAR) dan Debt to Equity Ratio (DER), dan Rasio Rentabilitas: Return on Asset (ROA), Return on Equity (ROE), dan Return on Invested Capital (ROIC) periode 2013 s.d. 2015 dan 2017 s.d.2019.Hasil penelitian dalam studi ini menemukan bahwa terdapat perbedaan yang signifikan antara rasio Likuiditas (LAR dan LDR), rasio Solvabilitas (DAR dan DER), dan rasio Rentabilitas (ROA, ROE, dan ROIC) pada perusahaan perbankan yang terdaftar di BursaEfek Indonesia sebelum dan sesudah adanya fintech. Artinya, dengan kehadiran fintechmempengaruhi kinerja keuangan perusahaan bank dilihat dari variabel-variabel tersebut Creator An entity primarily responsible for making the resource Syena Idfilandu,Saripudin Source A related resource from which the described resource is derived https://journals.telkomuniversity.ac.id/jaf/issue/view/219 Publisher An entity responsible for making the resource available Perbanas Institute Date A point or period of time associated with an event in the lifecycle of the resource September 2021 Contributor An entity responsible for making contributions to the resource Fajar bagus W Format The file format, physical medium, or dimensions of the resource PDF Language A language of the resource Indonesia Type The nature or genre of the resource Text https://repository.horizon.ac.id/files/original/1b76563423b991add59aa76228dd22a3.pdf d959b99c66d9ab979f82a2ba1072126d Dublin Core The Dublin Core metadata element set is common to all Omeka records, including items, files, and collections. For more information see, http://dublincore.org/documents/dces/. Title A name given to the resource Vol. 5 No. 2 (2021) Source A related resource from which the described resource is derived https://journals.telkomuniversity.ac.id/jaf/issue/view/219 Publisher An entity responsible for making the resource available Universitas Telkom Date A point or period of time associated with an event in the lifecycle of the resource 2021-09-30 Contributor An entity responsible for making contributions to the resource Fajar Bagus W Format The file format, physical medium, or dimensions of the resource PDF Language A language of the resource Indonesia/English Type The nature or genre of the resource Text Text A resource consisting primarily of words for reading. Examples include books, letters, dissertations, poems, newspapers, articles, archives of mailing lists. Note that facsimiles or images of texts are still of the genre Text. Dublin Core The Dublin Core metadata element set is common to all Omeka records, including items, files, and collections. For more information see, http://dublincore.org/documents/dces/. Title A name given to the resource Pengaruh Komitmen Profesi dan Perilaku Etis Terhadap Pencegahan Fraud Subject The topic of the resource Komitmen Profesi, Prilaku Etis dan Pencegahan Fraud Description An account of the resource Tujuan penelitian adalah menguji dan menganalisispengaruh komitmen profesi dan prilaku etis terhadap pencegahan fraud Pada PT XXXdi Kota Pontianak. Penilitian ini bersifatkausal (causal research). Sumber data dalam penelitian ini adalah data primer berupa kuesioner.Populasi penelitian adalah seluruh karyawan yang ada di PT XXX yaitu sejumlah 8.762karyawan. Adapun, metode pengambilan sampel yaitu menggunakan simple random sampling.Berdasarkan perhitungan terpilihsampel dalam penelitian ini adalah sejumlah 383 responden. Dalam penelitian ini dilakukan analisis statistik deskriptif dengan menggunakan teknik analisis regresi berganda.Hasil penelitian menunjukan bahwa variabel komitmen profesi dan perilaku etis berpengaruh positif dan siginifikan terhadap pencegahan fraud yang artinya semakin tinggi Komitmen Profesi, dan semakin baiknya prilaku etis karyawan maka semakin baik pula pencegahan fraud. Creator An entity primarily responsible for making the resource Sabirin Source A related resource from which the described resource is derived https://journals.telkomuniversity.ac.id/jaf/issue/view/219 Publisher An entity responsible for making the resource available AIN Pontianak Date A point or period of time associated with an event in the lifecycle of the resource September 2021 Contributor An entity responsible for making contributions to the resource Fajar bagus W Format The file format, physical medium, or dimensions of the resource PDF Language A language of the resource Indonesia Type The nature or genre of the resource Text https://repository.horizon.ac.id/files/original/c52537a085e340ad44a5f10b4faad246.pdf 3d7cab65bded4444639f9fa88e0baec2 Dublin Core The Dublin Core metadata element set is common to all Omeka records, including items, files, and collections. For more information see, http://dublincore.org/documents/dces/. Title A name given to the resource Vol. 5 No. 2 (2021) Source A related resource from which the described resource is derived https://journals.telkomuniversity.ac.id/jaf/issue/view/219 Publisher An entity responsible for making the resource available Universitas Telkom Date A point or period of time associated with an event in the lifecycle of the resource 2021-09-30 Contributor An entity responsible for making contributions to the resource Fajar Bagus W Format The file format, physical medium, or dimensions of the resource PDF Language A language of the resource Indonesia/English Type The nature or genre of the resource Text Text A resource consisting primarily of words for reading. Examples include books, letters, dissertations, poems, newspapers, articles, archives of mailing lists. Note that facsimiles or images of texts are still of the genre Text. Dublin Core The Dublin Core metadata element set is common to all Omeka records, including items, files, and collections. For more information see, http://dublincore.org/documents/dces/. Title A name given to the resource Environment Management Reporting Disclosure Before And After Sustainability Development Goals Subject The topic of the resource Analisis konten, Environmental Management Reporting, Triple Bottom LineAbstractThis study analyzes the aspects of the Environment Management Reporting Disclosure in pulp and paper manufacturing companies listed on the Indonesia Stock Exchange as a form of responsibility for people, planet and profit in the triple bottom line as part of the Sustainability Development Goals (SDGs). The purpose of this study is to see whether there are similarities or differences between disclosures before and after the SDGs. This research method is to use a quantitative content analysis approach to the content of the pulp and paper company website with physical units, syntactic units and thematic units. The results of the study used different tests to analyze whether there was a difference in content disclosure on the website before and after the SDGsisthe meaning that there was no significant difference between disclosure before and after sustainability. There are two variables of animal conservation and rating that are not disclosed in the report and only 66% of the disclosures are made consistently annually by the entity. The implication of this research is that there must be definite and detailed guidelines related to the disclosure of Environment Management Reporting so that there is uniformity in disclosing environmental reports.Keywords: ContentAnalysis, Environmental Management Reporting, Triple Bottom Line Description An account of the resource Penelitian ini menganalisis aspek Environment Management Reporting Disclosure pada sektor pulp and paper yang sudah tercatat di Bursa Indonesia sebagai bentuk tanggung jawab terhadap Manusia (people), Bumi (planet)and keuntungan (profit)pada triple bottom line sebagai bagian dari Sustainability Development Goals (SDGs). Penelitian ini bertujuan untuk melihat adakah kesamaan atau perbedaan antara pengungkapan sebelum dan sesudah SDGs. Metode yang digunakan dalam penelitian adalah menggunakan pendekatan analisis konten/isi kuantitatif (quantitave content analysis) terhadap konten website perusahaan pulp and paper dengan unit fisik, unit sintaksis dan unit tematik. Hasil penelitian dengan menggunakan uji beda untuk menganalisa apakah ada perbedaan pengungkapan konten di website sebelum dan sesudah SDGsadalah tidak ada perbedaan signifikan antara pengungkapan sebelum dan sesudah sustainability. Terdapat dua variabel konservasi hewan dan rating yang tidak di ungkapkan dalam laporan dan hanya 66% pengungkapan dilakukan secara konsisten setiap tahunnya oleh entitas. Implikasi penelitian adalah harus terdapat pedoman yang pasti dan rinci terkait dengan pengungkapan Environment Management Reporting sehingga terdapat keseragaman dalam mengungkapkan laporan lingkungan Creator An entity primarily responsible for making the resource Lisna Lisnawati1, Yati Mulyati2 Source A related resource from which the described resource is derived https://journals.telkomuniversity.ac.id/jaf/issue/view/219 Publisher An entity responsible for making the resource available 1STIE Sebelas April Sumedang2Universitas Widyatama Bandung, Fakultas Ekonomi dan Bisnis Date A point or period of time associated with an event in the lifecycle of the resource September 2021 Contributor An entity responsible for making contributions to the resource Fajar bagus W Format The file format, physical medium, or dimensions of the resource PDF Language A language of the resource Indonesia Type The nature or genre of the resource Text https://repository.horizon.ac.id/files/original/6906f325b3611a199d45ce1d45473d94.pdf fc4dd4ab450a33efe5d0c60715c0ea43 Dublin Core The Dublin Core metadata element set is common to all Omeka records, including items, files, and collections. For more information see, http://dublincore.org/documents/dces/. Title A name given to the resource Vol. 5 No. 2 (2021) Source A related resource from which the described resource is derived https://journals.telkomuniversity.ac.id/jaf/issue/view/219 Publisher An entity responsible for making the resource available Universitas Telkom Date A point or period of time associated with an event in the lifecycle of the resource 2021-09-30 Contributor An entity responsible for making contributions to the resource Fajar Bagus W Format The file format, physical medium, or dimensions of the resource PDF Language A language of the resource Indonesia/English Type The nature or genre of the resource Text Text A resource consisting primarily of words for reading. Examples include books, letters, dissertations, poems, newspapers, articles, archives of mailing lists. Note that facsimiles or images of texts are still of the genre Text. Dublin Core The Dublin Core metadata element set is common to all Omeka records, including items, files, and collections. For more information see, http://dublincore.org/documents/dces/. Title A name given to the resource Peranan Pendidikan Profesional Berkelanjutan Terhadap Akuntan Berpraktik Subject The topic of the resource Pendidikan Profesional berkelanjutan, Akuntan Berpraktik, Kantor Jasa Akuntan Description An account of the resource Pendidikan Profesional Berekelanjutan(PPL) adalahkegiatan belajar terus menerusuntuk mendapatkan kualitas dan kompentensi para Akuntan Berpraktik (AB) pada Kantor Jasa Akuntan (KJA).Adapun tujuan penelitian ini adalah untukmengetahui Peranan PPL terhadap AB dan mengetahui gambaran umum sertakarakeristik AB. Penelitian ini menggunakan pendekatan studi kasus dengan metode campuranyaitu analisa kuantitatifberupa analisa deskriftif, analisa regresi dan korelasi serta analisa kulitatif. Hasil penelitian ini menunjukanbahwa PPL tidakbegituberperanterhadapAB, hal ini dibuktikan dengan sedikitnya pertambahan jumlah klien pada KJA. PPL hanya sekedar untuk memenuhui syarat menyandang gelar AB yang telah ditetapkan oleh Pemerintah , Ikatan Akuntan Indonesia (IAI) dan pihak lain yang diakui oleh pemerintah melalui Pusat Profesi dan Pembina Keuangan.Seiring berjalannya waktu semakin tingginya tingkat kepercayaan animo masyarakt terhadap laporan keuangan yang berkualitas,maka diharapkan tujuan utama diselenggarakan PPL pasti akan tercapai Creator An entity primarily responsible for making the resource Bertha Elvy Napitupulu1, Sita Dewi2, Dwi Listyowati3 Source A related resource from which the described resource is derived https://journals.telkomuniversity.ac.id/jaf/issue/view/219 Publisher An entity responsible for making the resource available Sekolah Tinggi Ilmu Ekonomi JayakartaJakarta, Indonesia Date A point or period of time associated with an event in the lifecycle of the resource September 2021 Contributor An entity responsible for making contributions to the resource Fajar bagus W Format The file format, physical medium, or dimensions of the resource PDF Language A language of the resource Indonesia Type The nature or genre of the resource Text