Jurnal Ilmiah Raflesia Akuntansi

Perancangan Aplikasi Penerimaan Dan Pengeluaran Di TPQ-TQA Masjid Raya Andalas Dengan Menggunakan Microsoft Access 2021

Anggun Fatresia Wardani — 2024-10-31

This research aims to design an income and expenditure application for TPQ-TQA Masjid Raya Andalas using Microsoft Access software. The research findings revealed deficiencies in financial recording and reporting. To address these issues, the author proposes a solution through the development of an application designed to assist in recording transactions and generating financial reports in accordance with Financial Accounting Standards (SAK) quickly and automatically. The application is tailored to the specific needs and is equipped with forms utilizing Visual Basic for Applications (VBA) and a login feature to enhance application security. The forms include an account registry form, fixed asset registry form, student data form, teacher data form, class registry form, invoice form, overdue student payment receipt form, remaining student payment form, donation receipt form, general journal form, cash expenditure form, and fixed asset depreciation form. The application also presents financial reports such as the balance sheet, cash flow statement, comprehensive income statement, statement of changes in net assets, and other relevant data for TPQ-TQA.

Peningkatan Kepatuhan Pajak Kendaraan Bermotor Dengan Program Pemutihan Dan Sosialisasi Pajak

Niken Rahayu — 2024-10-31

Penelitian ini bertujuan untuk menguji pengaruh program pemutihan pajak kendaraan bermotor dan sosialisasi pajak terhadap kepatuhan wajib pajak kendaraan bermotor. Data yang digunakan berupa data primer melalui penyebaran kuesioner kepada wajib pajak kendaraan bermotor, penentuan sampel dengan menggunakan rumus slovin melalui accidental sampling. Metode analisis menggunakan uji Annova dan regresi linear berganda dengan alat statistic SPSS. Hasil penelitian menunjukkan bahwa program pemutihan pajak kendaraan bermotor dan sosialisasi pajak berpengaruh terhadap kepatuhan wajib pajak kendaraan bermotor, dimana semakin meningkat pelaksanaan Program Pemutihan Pajak Kendaraan Bermotor, maka akan meningkatkan Kepatuhan Wajib Pajak Kendaraan Bermotor di Kantor Samsat Kota Sawahlunto, karena dapat meringankan wajib pajak yang tagihannya sudah menunggak selama bertahun-tahun. Selain itu, tidak semua wajib pajak selalu ingat akan kewajiban yang akan mereka bayar, dengan adanya Sosialisasi Pajak ini maka akan semakin meningkatkan Kepatuhan Wajib Pajak Kendaraan Bermotor. Hal ini menunjukkan bahwa Pemutihan Pajak Kendaraan Bermotor dan Sosialisasi Pajak berpengaruh secara simultan (bersama-sama) terhadap Kepatuhan Wajib Pajak Kendaraan Bermotor di Kantor Samsat Kota Sawahlunto.

Pengaruh Bauran Pemasaran Terhadap Keputusan Pembelian Di Toko Reyshop Sangatta

Hasmah — 2025-06-12

This study was conducted with the aim of determining the influence of marketing mix on purchasing decisions, with the determination of the number of samples based on the Lemeshow formula, which was 96 respondents. To obtain data in this study, the author used questionnaire data techniques or online questionnaires through google forms. The sampling technique used is probability sampling with incidental sampling method. The data analysis technique is quantitative with simple linear regression analysis. The conclusion of this study is that the marketing mix affects purchasing decisions at the Reyshop Sangatta Store.

Determinasi Kepatuhan Wajib Pajak Orang Pribadi dengan Sanksi Perpajakan Sebagai Pemoderasi pada KPP Pratama Tampan Pekanbaru

Mitha Febri Berliani — 2024-10-31

This study aims to analyze the influence of the E-Filling system, the level of tax understanding, and taxpayer awareness on the compliance of individual taxpayers with tax sanctions as a moderating variable at KPP Pratama Tampan Pekanbaru. The sample of this study consists of 100 individual taxpayers registered at KPP Pratama Tampan Pekanbaru in 2022. The results of the study indicate that: (1) The E-Filling system has a significant effect on taxpayer compliance; (2) The level of tax understanding does not have a significant effect on taxpayer compliance; (3) Taxpayer awareness has a significant effect on taxpayer compliance; (4) Simultaneously, the E-Filling system, the level of tax understanding, and taxpayer awareness significantly affect taxpayer compliance, with a contribution of 41.1%; (5) Tax sanctions moderate the influence of the E-Filling system and taxpayer awareness on taxpayer compliance. These findings suggest that the implementation of the E-Filling system, increased taxpayer awareness, and appropriate tax sanctions can enhance the compliance of individual taxpayers.

Keywords: E-filling system, tax understanding, taxpayer awareness, sanctions.

The Pengaruh Literasi Keuangan, Inklusi Keuangan dan Peran Inovasi Terhadap Kinerja UMKM Di Kota Pekanbaru

Putri Dwima Ernis — 2024-10-31

Penelitian ini bertujuan untuk mengetahui dan menganalisis pengaruh Literasi Keuangan, Inklusi Keuangan dan Peran inovasi teerhadap kinerja UMKM di Kota Pekanbaru. Penelitian merupakan penelitian kuantitatif dengan metode penarikan sampel menggunakan metode simple random sampling. Sampel yang digunakan adalah sebanyak 100 UMKM di Kota Pekanbaru. Sumber data yang digunakan dalam penelitian ini adalah data primer berupa kuesioner. Metode analisis data yang digunakan adalah analisis regresi linear berganda menggunakan SPSS versi 21. Hasil penelitian menunujukkan secara parsial, variabel Literasi Keuangan Dan Peran Inovasi berpengaruh secara signifikan terhadap kinerja UMKM. Sedangkan variabel Inklusi Keuangan tidak berpengaruh secara signifikan terhadap kinerja UMKM.

Pengaruh ROA, ROE, dan DER Terhadap Pertumbuhan Laba Pada Perusahaan Sektor Industri Tekstil Yang Terdaftar di Bursa Efek Indonesia

Nanda Putra Saragi — 2024-10-31

This study aims to analyze the influence of Return on Assets (ROA), Return on Equity (ROE), and Debt to Equity Ratio (DER) as an independent variable to profit growth as a dependent variable, both partially and simultaneously, in textile industry companies listed on the Indonesia Stock Exchange (IDX) during the 2021-2023 period. The research employs multiple linear regression analysis, processed using SPSS version 29. The results indicate that, partially, ROA, DER significantly influence profit growth, inversely proportional to the other 2 variables, the ROE variable has a negative effect on profit growth. Simultaneously, these independent variables contribute substantially to the dependent variable, with a coefficient of determination (R²) value of 99.2%, indicating that almost all variations in profit growth can be explained by ROA, ROE, and DER. The regression model used has passed the classical assumption tests, including normality, multicollinearity, heteroscedasticity, and autocorrelation tests, ensuring that the results are reliable, valid, and applicable. This study offers practical implications for company management, particularly in managing assets, equity, and financial structure to optimize profit growth for stakeholders and shareholders. Future researchers are advised to include additional relevant variables, such as liquidity or company size, and to expand the sample size to enhance the generalizability and applicability of the findings.

Analisis Faktor-Faktor Yang Mempengaruhi Laba Pada Perusahaan Asuransi Umum Yang Terdaftar Di Bursa Efek Indonesia (BEI) Tahun 2018-2022

Silva Mayziah — 2024-10-31

Insurance is a protection from financial loss in agrees to compensate another party in the event of a certain loss. This study aims to determine the impact of risk based capital, claims expenses, and underwriting results on profit in general insurance companies. The method is a quantitative approach utilizing secondary data obtained from the Indonesia Stock Exchange (IDX) website for the period 2018-2022. The sample involves 7 general insurance companies using purposive sampling. The method analysis used is descriptive statistics using STATA 14.0 software. The result of this study are risk based capital and claims expenses have a positive impact on profits, while underwriting results do not significant affect the profits.

Pengaruh Stres Kerja dan Lingkungan Kerja Non Fisik Terhadap Kepuasan Kerja Pegawai Di Bagian Logistik PT.Mitra Angkutan Sejati

Nurleni — 2024-10-31

Salah satu kunci keberhasilan suatu institusi adalah kepuasan kerja. Kepuasan kerja merupakan faktor yang sangat penting untuk mendapatkan hasil kerja yang optimal. Berbagai tugas yang diberikan kepada karyawan akan efektif jika mereka merasa puas dengan pekerjaannya. Pada dasarnya kepuasan kerja merupakan hal yang bersifat individual karena setiap individu akan mempunyai tingkat kepuasan yang berbeda-beda sesuai dengan nilai-nilai yang berlaku pada diri masing-masing individu. Semakin banyak aspek pekerjaan yang sesuai dengan keinginan individu, maka semakin tinggi pula tingkat kepuasan yang dirasakan.

Faktor-Faktor Yang Mempengaruhi Pengelolaan Keuangan Mahasiswa Akuntansi

Nikken Azzahara — 2024-10-31

This research to evaluate the financial management of students majoring in accounting at the Faculty of Economics and business, muhammadiyah university or riau. The research method used is quantitative with a likert scale as a measuring tool. The research population consisted of accounting students from the 2019-2022 class, with a total of 473 respondents selected using simple random sampling techniques. Data was collected through distributing questionnaires to accounting students. Data analysis wa carried out using various statistical techniques, including descriptive statistical tests, classical assumption tests, and hypothesis testing using SPSS25. The results showed that the level of financial literacy, family financial education, lifestyle, and financial self-efficacy had a significant effect on management. Acounting student finance. With these findings, it can be concluded that efforts to increase financial literacy, famiy financial education, and financial self-efficacy have a positive effect on the financial management of accounting students at the faculty of Economics and Business, Muhammadiyah University of Riau.

Pengaruh Competitor Accounting Terhadap Kinerja Organisasi Melalui Keunggulan Bersaing Sebagai Variabel Intervening

Ummi Awalia Rosfyan — 2024-10-31

Entrepreneurs can use competitor accounting as a strategy to achieve competitive advantage along with optimizing organizational performance in the fishing tackle business in Pekanbaru. The population in this study was 82 fishing businesses registered on kemenkopukm.com. The sampling technique in this research is a saturated sample. The number of samples is the same as the population because the number of samples is small. Data analysis used SEM PLS with software Warp PLS 7.0. It can be concluded that competitor accounting has a affects on competitive advantage and organizational performance, competitive advantage has a affects on organizational performance, while competitor accounting has no effect on organizational performance through competitive advantage as an intervening variable.

Analisis Perbedaan Preferensi Karir Mahasiswa Akuntansi (Studi Empiris pada Mahasiswa S1 Akuntansi di Kota Padang)

Aisyah Riani Mirza — 2024-10-31

This study is aimed to determine whether there are differences in accounting students' career preferences before and after being given information about the pros and cons of public accountants and private accountants. This study utilizes Expectancy theory and Herzberg's two factor theory. The study's population consists of undergraduate accounting students in Padang City, and data is collected by a survey distributed directly and via google form to accounting students at six universities in Padang. Hypothesis testing employs non-parametric analysis, namely the McNemar test. The findings of the study indicated a notable distinction in the career choices of accounting students prior to and following the provision of pros and cons information, with a significant value of 0.001. Salary and work-life balance are two aspects that influence students' motivation and expectations while considering a career as a public or private accountant.

Pengaruh Program Pemutihan Pajak Dan Kesadaran Masyarakat Terhadap Kepatuhan Membayar Pajak Kendaraan Bermotor Roda dua (Studi Kasus Pada Masyarakat Kelurahan Titipapan, Kota Medan)

Siti Aisyah — 2024-10-31

Penelitian ini dilakukan dengan tujuan untuk mengetahui Pengaruh Program

Pemutihan Pajak Dan Kesadaran Masyarakat Terhadap Kepatuhan Membayar Pajak Kendaraan Bermotor Roda Dua (Studi Kasus Pada Masyarakat Kelurahan Titipapan, Kota Medan). Populasi dalam penelitian ini adalah masyrakat kelurahan titipapan tepat nya di kelurahan titipapan yang berjumlah 100 orang. Sampel yang digunakan penelitian ini adalah Accidental Sampling. Teknik pengumpulan data dalam penelitian ini dilakukan dengan observasi dan penyebaran kuesioner. Teknik analisis yang digunakan pada penelitian ini adalah teknik analisis statistik dan analisis regresi linier berganda untuk menguji pengaruh tingkat perbandingan 5% serta menggunakan uji t untuk mengetahui pengaruh variabel X terhadap variabel Y secara parsial, dan menggunakan uji f untuk mengetahui pengaruh variabel Xvdan variabel Y secara simultan. Hasil analisis yang diperoleh dari penelitian ini, diketahui bahwa program pemutihan pajak berpengaruh terhadap kepatuhan membayar pajak kendaraan bermotor roda dua dan kesadaran masyarakat berpengaruh terhadap kepatuhan membayar pajak kendaraan bermotor roda dua. Besarnya koefisien determinasi

nilai R Square sebesar 0,307 X 100 = 30,7% hal ini memberikan arti variabel Program Pemutihan Pajak (X1) dan Kesadaran Masyarakat (X2) mampu menjelaskan variabel Kepatuhan Wajib Pajak (Y) sebesar 30,7% sedangkan sisanya 69,3% dijelaskan oleh variabel lain diluar variabel didalam penelitian ini.

Strategi Keuangan dan Operasional dalam Mendorong Pertumbuhan Laba: Studi pada Sektor Kesehatan Perusahaan Terdaftar di BEI

Dewi Ratnasari Astuti — 2024-10-30

The purpose of this study is to determine how capital structure, cash turnover, and inventory turnover influence profit growth, both partially and simultaneously. The sample consists of companies in the healthcare sector from 2019 to 2022. Quantitative data is the type of data used in this research. Secondary data and an associative research type are employed as data sources. This study uses a purposive sampling method to analyze data from 13 companies, resulting in 52 financial reports as the sample. The analysis technique involves multiple regression analysis with the assistance of SPSS version 25. The empirical findings of this study indicate that inventory turnover and capital structure have a positive partial influence on profit growth. However, cash turnover does not explain profit growth. Based on simultaneous testing, capital structure, cash turnover, and inventory turnover collectively have a positive influence on profit growth.

Evaluasi Kinerja Organisasi Berdasarkan Analisis Balanced Scorecard: Studi Kasus BUMDES Martajasah Kabupaten Bangkalan

Moch. Haris — 2024-10-31

The objective of this study was to analyze the performance evaluation of Martajasah Village-Owned Enterprises (BUMDes) which has a business unit in the tourism sector, namely Pesona Pantai Martajasah using Balanced Scorecard analysis. This research utilizes a qualitative method, based on primary data obtained from interviews with BUMDes managers and secondary data obtained through books, websites, study results, journals and articles. The data that has been obtained then analyzed through several stages, including data reduction, data presentation, and conclusion drawing. The results of the Balanced Scorecard analysis indicate that the financial perspective, as measured by the main performance indicator of total sales, has been achieved, while the indicator of reduced operating costs has not been achieved. Furthermore, in the customer perspective, as measured by the number of visitors indicator is not achieved, as well as for the visitor satisfaction indicator is still not achieved. The third perspective, the internal business, which is measured by indicators of compliance with Standard Operating Procedures, has been achieved, but the indicators of promotion and facility development have not been achieved. Finally, the growth and learning perspective as measured by the employee job satisfaction indicator has been achieved, while the employee competency indicator has not been achieved.

Pengaruh Pelaku UMKM Dan Pelatihan Penyusunan Laporan Keuangan Terhadap Pelaporan Keuangan UMKM Berdasarkan SAK EMKM

Thita Wulandari — 2024-10-31

The existence of MSMEs has an influence on the community's economic income. This study seeks to assess how MSME participants and their training impact the preparation of financial reports in accordance with SAK EMKM for MSME financial reporting. This research uses quantitative methods. The data collection method was carried out through distributing questionnaires to respondents. The population in this research is MSMEs located in the Padang City area, with a sample of 110 MSMEs. Samples were obtained using probability sampling methods and sampling techniques were carried out using purpose sampling techniques. The findings of this study reveal that the MSME participant variable significantly affects MSME financial reporting in accordance with SAK EMKM. However, the variable related to training for financial report preparation shows no influence on MSME financial reporting based on SAK EMKM. This study also shows that the variables of MSME actors and training in preparing financial reports together have a significant effect on MSME financial reporting based on SAK EMKM.

Pengaruh Pajak Daerah dan Retribusi Daerah Terhadap Kemandirian Keuangan Daerah Pada Pemerintah Kabupaten/Kota Provinsi Sumatera Selatan

Chairani Adelina — 2024-10-30

This research aims to determine the effect of regional taxes and regional levies on the financial independence of regional governments in South Sumatra Province. This research uses a quantitative approach and quantitative data types with secondary data sources obtained from the LKPD of the Regional Government of South Sumatra Province for 2020 - 2022. The data was processed using the SPSS application and analyzed using multiple linear regression analysis. The results of this research show that regional taxes have an influence on regional financial independence with a significance value of 0.00 < 0.05, while regional levies do not have a significant influence on regional financial independence with a value of 0.176 > 0.05. However, regional taxes and regional levies simultaneously influence regional financial independence with a significance value of 0.00 < 0.05 and with a coefficient of determination of 0.899.

Pengaruh Store Atmosphere Dan Kualitas Produk Terhadap Kepuasan Konsumen Persebaya Store Di Surabaya

Dodi Permana — 2024-10-31

The purpose of this study is to identify: (1) Toko quality and its impact on customers' satisfaction at Persebaya Store; (2) Product quality and its impact on customers' satisfaction; and (3) The relationship between product quality and store quality and customer satisfaction. Utilising a sample of 100 respondents who are Persebaya Store customers in Surabaya, the analysis technique is a berganda line regression. According to the study's findings, there are three variables that influence consumer behaviour: (1) toko size contributes positively and significantly to the change in behaviour; (2) product quality also contributes positively and significantly to the change in behaviour; and (3) both toko size and product quality contribute positively and significantly to the change in behaviour.

Jejak Efisiensi Transmisi Kebijakan Moneter Berganda Di Indonesia

Arista Khairunnisa — 2024-10-31

Abstrak—. This research explains the need for dual monetary policy transmission to support Islamic finance and improve the economy which seeks the development of dual monetary policy transmission in Indonesia from 2003 to 2023 using a type of literature research. The results of research conducted from 2003 to 2023 found that monetary policy transmission using the sharia system was more effective compared to the conventional system. However, there is a sharia transmission route that has a negative value in economic growth, namely the profit sharing route. So it is necessary for the central bank to make a policy to handle the SBIS fee itself without adopting SBI as a cyan in calculating profit sharing

Keywords:

Moneter Policy, dual system banking,

Analisis Biaya Produksi Dengan Variabel Costing Dalam Menentukan Harga jual Emping Melinjo

Herlin Herlin — 2024-10-31

The cost of producing emping melinjo using the variable costing method in 2023 is IDR. 496,225 per can and the planned profit is Rp. 148,877, the variable method is used to see the exact selling price and can group each cost incurred.The results of this research can make a positive contribution to Mrs. Ros's Emping Melinjo business, in determining the costs to be incurred, so that it can compete fairly and produce quality products.

Analisis Pengeluaran Pemerintah Bidang Kesehatan dan Pendidikan Terhadap Indeks Pembangunan Manusia Di Provinsi Sulawesi Utara

Ferly Christian Kolinug — 2024-10-31

The purpose of this study is to analyze the influence of government expenditure in the health and education sector on the Human Development Index in North Sulawesi province in the last eleven years. This study uses secondary data taken from the Central Statistics Agency of North Sulawesi and the Directorate General of Financial Balance for the period 2012 – 2022. The analysis used was a multiple regression analysis of panel data that combined data from 15 city districts using a panel data analysis model on the eViews application with data collection on government expenditure in the health sector, education sector and human growth index. Regression testing showed Y = 648 + 2.68 X1 + 1.04 X2. The T test explained that the Education variable has a significant influence on HDI and the results of the Health variable have a significant influence on HDI, the amount of government expenditure on education and health can be seen from the Adjusted R-square of 0.73 which means it has an effect of 73 percent and the rest by other factors.

Faktor Yang Mempengaruhi Persepsi Mahasiswa Mengenai Praktik Creative Accounting Dengan Religiusitas Islami Sebagai Pemoderasi

Desi Masrika Puspa — 2024-10-31

Penelitian ini bertujuan untuk mengetahui faktor- faktor yang mempengaruhi persepsi mahasiswa akuntansi angkatan 2018-2022 Fakultas Ekonomi dan Bisnis Universitas Muhammadiyah Riau mengenai Creative Accounting. Penelitian ini adalah penelitian kuantitatif. Populasi penelitian ini ialah mahasiswa akuntansi angkatan 2018-2022 yang berada di Universitas Muhammadiyah Riau. Populasi penelitian ini sebanyak 640 mahasiswa, dan sampel penelitian ini sebanyak 314 responden dengan teknik pengambilan sampel yaitu teknik purposive sampling. Pengumpulan data penelitian ini dengan cara penyebaran kuesioner kepada responden melalui Google Form. Analisis data yang digunakan penelitian ini ialah uji statistik dekriptif, uji asumsi klasik dan uji hipotesis dengan alat bantu SPSS 22. Hasil penelitian ini menunjukkan bahwa pengetahuan etika profesi akuntan dan orientasi etis berpengaruh terhadap persepsi mahasiswa akuntansi mengenai praktik creative accounting. Hasil penelitian ini juga menunjukkan bahwa religiusitas islami memoderasi orientasi etis mengenai persepsi mahasiswa akuntansi mengenai praktik creative accounting. Sedangkan, religiusitas islami bukan variabel pemoderasi pengetahuan etika profesi akuntan mengenai persepsi mahasiswa akuntansi mengenai creative accounting.

Analisis Komparasi Laporan Piutang Pendidikan Universitas Negeri Semarang Sebelum Dan Sesudah Pandemi Covid 19

Nurchayati Nurchayati — 2024-10-31

Universitas Negeri Semarang merupakan penyelenggara pendidikan tinggi yang memiliki mahasiswa jenjang Sarjana dan Diploma kurang lebih 48.000 orang. Pendapatan UNNES yang terbesar berasal dari pendapatan jasa layanan pendidikan yaitu Uang Kuliah Tunggal (UKT). UKT merupakan biaya pendidikan yang harus dibayar oleh mahasiswa setiap awal semester. Adanya Peraturan Menteri Pendidikan dan Kebudayaan Nomor 25 Tahun 2020 yang terbit pada saat terjadinya pandemi Covid 19, memberikan kebijakan bagi perguruan tinggi di lingkungan Kementerian Pendidikan dan Kebudayaan untuk menerapkan kebijakan keringanan pembayaran UKT antara lain, pembayaran 50% UKT, penurunan UKT, pengurangan UKT, dan pembayaran UKT dengan mengangsur. Dengan terbitnya peraturan tersebut, UNNES menerapkan kebijakan pembayaran UKT dengan mengangsur yang berdampak pada catatan piutang pendidikan UNNES. Hasil Penelitian menunjukkan bahwa ada peningkatan jumlah piutang pendidikan setelah adanya pandemi Covid 19. Berdasarkan tabel Paired Samples Test, diperoleh ???????????? = 0.000 < 0,05 berarti ????0 ditolak dan ????1 diterima. Jadi rataan kedua sampel berbeda, sehingga dengan menerima ????1 artinya terdapat terdapat perbedaan antara total data sebelum Covid dan sesudah Covid 19. Hasil lain dari penelitian ini adalah penatausahaan piutang pendidikan UNNES sudah sesuai dengan pedoman akuntansi pengelolaan piutang di UNNES.

Pengaruh Tarif Pajak Dan Sanksi Perpajakan Terhadap Kepatuhan Membayar Pajak Kendaraan Bermotor Roda Empat (Studi Kasus Pada Kelurahan Tanjung Mulia Hilir, Kota Medan)

Muhammad Habibie — 2024-10-31

Penelitian ini dilakukan untuk mengetahui Pengaruh Tarif Pajak dan Sanksi Perpajakan Terhadap Kepatuhan Membayar Pajak Kendaraan Bermotor Roda 4. (Studi Pada Kelurahan Tanjung Mulia Hilir, Kota Medan). Populasi dalam penelitian ini adalah masyarakat Kelurahan Tanjung Mulia Hilir, Kota Medan yang memiliki kendaraan bermotor roda 4. Teknik pengambilan sampel yang digunakan dalam penelitian ini adalah Teknik Simple Random Sampling. Besaran sampel yang digunakan dalam penelitian ini menggunakan rumus Slovin yaitu sebesar 97 sampel/responden. Teknik pengumpulan data dalam penelitian ini dilakukan dengan observasi dan penyebaran kuesioner. Teknik analisis yang digunakan adalah Teknik Asumsi Klasik dan Analisis Regresi Linear Berganda untuk menguji pengaruh tingkat perbandingan 5%, serta menggunakan Uji Signifikan Parsial (Uji t) dan juga menggunakan Uji Signifikan Simultan (Uji f). Hasil analisis yang diperoleh dari penelitian ini adalah tarif pajak berpengaruh terhadap kepatuhan membayar pajak kendaraan bermotor roda 4. Besarnya Koefisien Determinasi (R2) yaitu nilai Adjust R Square sebesar 0,358 x 100%= 35,8%. Hal ini memberikan arti yaitu Tarif Pajak (X1) dan Sanksi Perpajakan (X2) berpengaruh terhadap kepatuhan membayar pajak (Y) sebesar 35,8%, dan sisanya yaitu sebesar 64,2% dipengaruhi oleh variabel lain diluar dari penelitian ini.

Analisis Sistem Informasi Akuntansi Siklus Penjualan Dan Penerimaan Kas Dalam Meningkatkan Pengendalian Intern Pada PT Prima Motor Rokan Hulu

Fefti Yulian Mela — 2024-10-31

Penelitian ini dilakukan di PT. Prima Motor Rokan Hulu. Tujuan penelitian ini adalah untuk menganalisa pelaksanaan sistem informasi akuntansi siklus penjualan dan penerimaan kas dalam meningkatkan pengendalian intern pada PT.Prima Motor.Penelitian ini merupakan penelitian menggunakan metode kualitatif, dengan menggunakan triangulasi sumber data yaitu observasi, wawancara, dan dokumentasi yang dilakukan pada PT. Prima Motor.

Hasil penelitian menunjukkan bahwa sistem informasi akuntansi penjualan pada PT.Prima Motor masih terdapat kelemahan, dimana masih terjadi perangkapan fungsi antara fungsi penagihan dan fungsi penerimaan kas yang masih dilakukan oleh bagian sales sehingga dapat menyebabkan kecurangan.

Faktor-Faktor Yang Mempengaruhi Agresitivitas Pajak Pada Perusahaan Manufaktur Sub Sektor Makanan Dan Minuman Yang Terdaftar Di Bursa Efek Indonesia Tahun 2020-2023

Nofrianty Nofrianty — 2024-10-31

Penelitian ini bertujuan untuk mengetahui pengaruh Capital Intensity, Iventory Intensity, Profitabilitas, Leverage, Komisaris Independen, Corporate Social Responsibility (CSR) terhadap agresivitas pajak. Penelitian ini menggunakan data sekunder yang diperoleh dari laporan tahunan perusahaan manufaktur sub sektor makanan dan minuman yang terdaftar di bursa efek indonesia. Metode yang digunakan adalah metode kuantitatif. Populasi dalam penelitian ini berjumlah 84 perusahaan dan diperoleh sampel sebanyak 29 perusahaan dengan jumlah data sebanyak 116. Teknik dalam penentuan sampel menggunakan purposive sampling.Metode analisis data yang digunakan adalah partial least square (PLS). Hasil penelitian menunjukan hanya Profitabilitas yang berpengaruh signifikan terhadap agresivitas pajak sedangkan Capital Intensity, Iventory Intensity, Leverage, Komisaris Independen, Corporate Social Responsibility (CSR) tidak berpengaruh signifikan terhadap agresivitas pajak.

Pengaruh Dana Pihak Ketiga dan Manajemen Risiko Kredit Terhadap Kinerja Keuangan Bank Perekonomian Rakyat Syariah Provinsi Sumatera Barat Setelah Berakhirnya Kebijakan Stimulus Covid-19

Vanisa Meifari — 2024-10-31

Perbankan umum dan bank perekonomian rakyat harus memiliki lingkungan yang sehat agar masyarakat dapat mempercayainya. Bank perekonomian rakyat dan bank umum adalah bagian dari sistem perbankan Indonesia. Penelitian ini bertujuan untuk mengukur dampak pendanaan eksternal dan penerapan manaejmen risiko terhadap laba Bank Perekonomian Rakyat Syariah di Provinsi Sumatera Barat berjumlah 11. Pengolahan data menggunakan SPSS 29 untuk melakukan kemudian dilakukan analisa. Hasil temuan penelitian antara lain: (1) Dana Pihak Ketiga mempunyai pengaruh yang tidak signifikan tehadap kinerja BPRS; (2) tidak signifikannya pengaruh negative pembiayaan bermasalah terhadap kienrja BPRS; (3) tidak signifikannya pengaruh financing to deposit ratio terhadap kinerja BPRS; dan (4) pengaruh negative signifikan biaya operasional terhadap kinerja BPRS.

Pengaruh Sistem Informasi Manajemen Dan Akuntansi Manajemen Terhadap Pengambilan Keputusan Pada PT Alfa Scorpii Pekanbaru

Eko Susandi — 2024-10-31

Penelitian ini bertujuan untuk mengetahui pengaruh sistem informasi manajemen dan akuntansi manajemen terhadap pengambilan keputusan. Penelitian ini menggunakan metode pengumpulan data berupa penyebaran kuesioner. Populasi dalam penelitian ini adalah staf yang berhubungan dengan pengambilan keputusan yang ada di PT Alfa Scorpii Pekanbaru yang berjumlah 49 orang. Teknik pengambilan sampel dalam penelitian ini menggunakan metode sampling jenuh sehingga jumlah sampel sama dengan jumlah populasi yaitu 49 orang. Penelitian ini menggunakan analisis regresi linear berganda dengan bantuan SPSS 25. Hasil dari penelitian menunjukkan bahwa sistem informasi manajemen dan akuntansi manajemen berpengaruh terhadap pengambilan keputusan

Penerapan Proses Manajemen Risiko Dalam Pengelolaan Keuangan

Bernadeta Endang Widianti — 2024-10-31

The shopping process cannot be separated from budget planning. The shopping process is strongly influenced by planning instruments. To make budgeting more measurable, a performance-based budgeting system is currently used. Every budget under this system must be created with output in mind. The method used in this paper is a combination of qualitative methods and library research. The aim of this paper is to evaluate various existing theories by comparing them with the available research literature. This paper discusses and analyzes theoretically based on the results of previous research regarding the Role of Risk Management. Based on the results of the discussion, even though the structured arrangement has only been running for 2 years, risk management has been implemented well. The risk map created is also sufficient to explain the possibility and impact of all financial management activities, especially for activities that have a very high level of risk, so that mitigation and follow-up plans can be created quickly. Recommended actions for very high level risks include: guidance and socialization of regulations as well as periodic evaluations to prevent KPA from doubling as PPK, socialization and information about BNT certification and training activities and compliance monitoring to ensure that competent treasurers are in each work unit. It is hoped that these recommendations will improve risk management and help achieve the Ministry's strategic objectives

Analisis Faktor-Faktor Yang Mempengaruhi Minat Menjadi Akuntan Publik (Studi Empiris Pada Karyawan Asosiasi Profesi Akuntan Publik)

Dini Haryati — 2024-10-31

Penelitian ini bertujuan untuk menguji secara empiris faktor-faktor yang mempengaruhi minat menjadi Akuntan Publik pada karyawan Asosiasi Profesi Akuntan Publik Indonesia dengan beberapa variabel independen, yaitu pertimbangan pasar, persepsi mengenai fee audit, dan lingkungan kerja. Populasi dalam penelitian ini adalah seluruh karyawan tetap Institut Akuntan Publik Indonesia. Sampel yang digunakan dalam penelitian ini menggunakan teknik total sampling. Pendekatan yang digunakan adalah metode kuantitatif dengan kuesioner sebagai instrumen pengumpulan data. Hasil penelitian menujukkan bahwa Pertimbangan Pasar, Persepsi mengenai Fee Audit, dan Lingkungan Kerja baik secara parsial maupun simultan atau bersama-sama memiliki pengaruh yang positif dan signifikan terhadap Minat Menjadi Akuntan Publik pada karyawan Institut Akuntan Publik Indonesia. Saran yang diberikan berdasarkan hasil penelitian ini yaitu dilakukan penelitian lebih lanjut terkait topik pilihan menjadi Akuntan Publik dengan menggunakan metode dan teknik penelitian yang lain sehingga ditemukan hasil riset yang lebih konkrit.

Pengaruh Intellectual Capital Dan Ukuran Fundamental Kinerja Perbankan Syariah

Nurdina Suneta — 2024-10-31

The objectives of this study were to verify the effect of Intellectual Capital components on the financial performance of Syariah banking, to verify the Intellectual Capital component with the most significant effect on the financial performance of Syariah banking, and to verify the role of the average growth of Intellectual Capital in the financial performance of Syariah banking in Indonesia. The population of this study were all of Syariah public banking (BUS) which were listed in BEI from 2014-2018. The type of research used in this study was applied research. The sampling type employed was purposive sampling. Through purposive sampling, 10 banking companies were taken as samples with a total of 50 research observations. This study found that Intellectual Capital components did not at all have positive effects on both the financial performance and the increase of financial performance of Syariah banking in the present and future, and the average growth of Intellectual Capital will not affect the financial performance of Syariah banking in the future.

Pengaruh Fungsi Audit Internal dan Fungsi Manajemen Risiko Terhadap Kinerja Perusahaan Pada PT Inkomas Lestari

Sri Muryanti — 2024-10-31

This study aims to determine the impact of the Internal Audit function and the Risk Management function on company performance. This research was conducted at PT Inkomas Lestari and the respondents of this study were from the Internal Supervisory Unit (SPI) and the Finance and Accounting Unit using non probability sampling techniques. Furthermore, the data will be processed with the help of SPSS software version 25.0. The results showed that Internal Audit and Risk Management simultaneously had a positive and significant effect on the Company Performance of PT Inkomas Lestari by 75.4%. The remaining variables affected by 24.6% can be influenced by other variables that are not used but still have a relationship with this study.

Pengaruh Disiplin Kerja Dan Komitmen Kerja Terhadap Prestasi Kerja Karyawan Pada PT. Payung Pusaka Mandiri Kediri

Uswatun Khasanah — 2024-10-31

This study seeks to examine the concurrent impact of work discipline and work commitment on employee performance at PT. Umbrella Pusaka Mandiri Kediri. The research approach used is quantitative, as it involves numerical data that is examined using statistical procedures based on concrete, objective, quantifiable, rational, and systematic scientific concepts. The population under investigation consists of all employees of PT. Umbrella Pusaka Mandiri Kediri, amounting to a total of 340 individuals. A sample of 77 respondents was chosen using the Slovin technique. Data gathering methods encompass the practices of observation, recordkeeping, and questionnaires. The data analysis techniques utilized included descriptive percentage analysis, classical assumption tests, multiple linear regression analysis, simultaneous significance test (F-test), partial significance test (t-test), and the coefficient of determination (R²). The findings of this investigation can be succinctly described as follows: (1) The level of work discipline has a limited impact on the performance of employees at PT. Umbrella Pusaka Mandiri Kediri. (2) The level of dedication to work has a limited impact on the performance of employees at PT. Umbrella Pusaka Mandiri Kediri. The study found that work discipline and work dedication had a combined impact of 65% on employee performance at PT. Umbrella Pusaka Mandiri Kediri. The remaining 35% of employee performance is influenced by other factors that were not addressed in this study.

Analisis Laporan Keuangan Untuk Menilai Kinerja Keuangan Pemerintah Daerah Kabupaten Tapanuli Utara

Sahala Purba — 2024-10-31

Tujuan penelitian ini untuk meningkatkan kinerja pemerintah dan meningkatkan efektivitas akhir dari pengelolaan keuangan daerah, diteliti secara deskriptif kuantitatif dengan subjek riset informasi. Data yang digunakan dalam penelitian ini adalah laporan keuangan Pemerintah Daerah Kabupaten Tapanuli Utara tahun 2013-2022. Hasil penelitian ini menyatakan bahwa rasio kemandirian keuangan tergolong sangat rendah sekali sebesar 10,43%, rasio ketergantungan keuangan tergolong rendah sekali sebesar 8,91%, rasio derajat desentralisasi fiskal tergolong rendah sebesar 10,63%, rasio efektivitas PAD dan efektivitas pajak daerah tergolong sangat efisisen sebesar 108,23% dan 110,29%, rasio efisiensi PAD dan efisiensi pajak daerah tergolong sangat efisien sebesar 2,45%, dan rasio derajat kontribusi BUMD sudah baik sebesar 8,251% . Berdasarkan analisis, laporan keuangan Pemerintah Daerah Kabupaten Tapanuli Utara tahun 2013-2022 dapat dinyatakan secara umum bahwa Kabupaten Tapanuli Utara belum cukup baik dalam pelaksanaan dan pengelolaan keuangan. Sesuai hasil yang diperoleh, dapat disimpulkan bahwa kondisi kinerja keuangan Pemerintah Daerah Kabupaten Tapanuli Utara masih belum ideal.

Pengaruh Sistem Informasi Akuntansi Dan Pengendalian Internal Terhadap Efektivitas Pengendalian Piutang

Muhammad Fajri — 2024-10-31

The reason for conducting this research is because of the problem of instability of uncollectible receivables, with the total receivables that should be collected at PT. Sukses Bersama Motor. There are still unpaid receivables caused by clients who are often late and pass the deadline in making payments. This study aims to determine the influence of accounting information systems and internal control on the effectiveness of receivables control (case study at PT. Sukses Bersama Motor). This type of research is quantitative research. Data analysis uses multiple linear regression analysis method with the effectiveness of receivables control as the dependent variable and two independent variables, namely accounting information systems and internal control. The research sample was 36 respondents. The results of this study state that the accounting information system variable affects the effectiveness of receivables control. Internal control affects the effectiveness of receivables control

Pengaruh Good Corporate Governance Terhadap Kinerja Keuangan Perusahaan Dengan Struktur Modal sebagai Variabel Intervening (Studi Pada Perusahaan Industrial Goods Yang Terdaftar di BEI Tahun 2021-2023)

Erdila Yuni Safitri — 2024-10-31

Pengkajian ini bertujuan guna menganalisis adanya pengaruh GCG terhadap kinerja keuangan perusahaan dengan dimediasi oleh struktur modal. Pengkajian ini berobjek sebuah perusahaan industrial goods yang terverifikasi di BEI sejak 2021-2023 yang total populasinya sejumlah 40 perusahaan dan sampel penelitian sejumlah 17 perusahaan sesudah ditetapkan berlandaskan metode purposive sampling dengan kriteria tertentu. Analisa data menggunakan software Aplikasi SmartPLS 0.3. pengkajian ini menghasilkan bila GCG berdampak signifikan pada kinerja keuangan perusahaan, GCG berdampak signifikan pada struktur modal, struktur modal tidak berdampak signifikan pada kinerja keuangan serta struktur modal tidak memediasikan kaitan dampak dari GCG pada kinerja keuangan perusahaan industrial goods yang terverifikasi di BEI sejak 2021-2023.

Pengaruh Bahan Makanan, Kesadaran, Sertifikat Halal Terhadap Minat Beli Produk Halal Food Melalui Satisfaction Pada Masyarakat Kota Samarinda

Sayid Irwan — 2024-10-31

This study focuses on food ingredients, halal awareness, and halal certification variables related to the interest in buying halal food products from consumers in Samarinda. The aim is to determine the effect of food ingredients, Halal Awareness, and Halal Certificates on the interest in buying Halal Food Products and add the Satisfaction variable in moderating the three variables. This research method uses a quantitative approach; the data sources used are primary and secondary data, and the population used in this study is the people of Samarinda. The sampling technique for this study uses purposive sampling technique, which is a sample selection technique where an individual selects a sample based on personal assessments of several criteria such as Religious (Muslim and Muslimah) appropriate characteristics of sample members, Foodstuffs on Satisfaction are known to have a positive insignificant effect, Halal Awareness of Satisfaction has a significant positive effect, Halal Certificate on Satisfaction has a significant positive effect,Satisfaction and Interest in Buying Halal Products have a significant positive effect, Foodstuffs through Satisfaction on Interest in Buying Halal Products have a positive insignificant effect, Halal Awareness through Satisfaction and Interest in Buying Halal Products has a significant positive effect, Halal Certificate through Satisfaction on Interest in Buying Halal Products has a value of having a significant positive effect.

Tenggang Waktu, Tenggang Rasa, Tindakan Sebagai Perlakuan Pembiayaan Murabahah Pasca Bencana Palu, Sigi, dan Donggala

Mochamad Fadel — 2024-10-31

This study aims to explore and find out the treatment of murabahah financing after the September 28, 2018 disaster. The natural disaster that occurred in Palu on September 28 2018 was an earthquake that occurred as a result of activities in the large zone of Palu Koro which had a magnitude of 7.4 on the Richter scale which had an impact on performance banks, mainly related to non-performing loans (NPL) resulting from the inability of the debtor. This research was conducted in the city of Palu at Bank Syariah Indonesia on the treatment of murabahah financing after the Pasigala disaster. Using a Qualitative method with an Ethnomethodology approach. Data collection methods used are observation, documentation, and interviews. The results of this study found that the treatment of murabahah financing after the Pasigala disaster at the BSI muh yamin branch was to provide a grace period: postponement of payment of debt obligations, Grace: hold deliberations for customers who have not been able to pay financing at all, and action: obligations that must repaid, but there is no credit bleaching or debt relief for disaster victims

Perhitungan Harga Pokok Produksi Pada Usaha Peternakan Ayam Pedaging M.Yatim Desa Suka Datang Kecamatan Curup Utara

Viona Adrianti — 2024-10-31

This researcher aims to find out what appropriate method is applied by the M. Yatim Broiler Chicken Farm in Suka Datang Village, North Curup District.

The analysis used in this research is a quantitative descriptive analysis method.

The results of the research show that in the recapitulation of the number of broiler chickens of 23,200 during the 2023 harvest period, namely February to December, the results of calculating the cost of production at the M. Yatim broiler chicken farm, Suka Datang Village, North Curup District, are different, each method is different, The method used is full costing, obtaining Rp. 1,167,930,100 with a cost of production per unit of 50,342, while the variable costing method obtained 1,164,704,100 with a cost price per unit of 50,203 and the Activity Based Costing (ABC) method obtained 1,168,154,100 with a cost price per unit of 50,351.

Pengujian Kewajaran Saldo Akun Aset Tetap Atas Laporan Keuangan Pada PT AF

Putu Nanda Surya — 2024-10-31

Tujuan penelitian ini adalah mengetahui apakah saldo aset tetap pada PT AF yang tersaji di laporan keuangan per 31 Desember 2021 telah disajikan secara wajar atau tidak sesuai dengan SAK ETAP Bab 15. Metode yang digunakan dalam memperoleh data PT AF yaitu wawancara, observasi, dokumentasi, dan kuisioner. Teknik analisis data yang digunakan yaitu teknik analisis data deskriptif kualitatif menggunakan kuisioner pengendalian internal dan teknik analisis data deskriptif kuantitatif menggunakan pengujian substantif meliputi prosedur audit awal, pengujian analitik, pengujian terhadap akun rinci, pengujian terhadap transaksi rinci, dan pengujian kewajaran nilai aset tetap. Hasil dari teknik analisis data tersebut diperoleh tidak wajaranya saldo aset tetap yang tersaji di laporan keuangan tahun 2021 PT AF dikarenakan terdapat aset tetap yang rusak tetapi tidak dikeluarkan di daftar aset tetap dan inkonsisten perhitungan beban penyusutan pada tahun 2021 dan mengakibatkan selisih yang material pada perhitungan akumulasi penyusutan dan beban penyusutan aset tetap per book maupun per audit sehingga diperlukan penyesuaian atas permasalahan aset tetap PT AF di tahun 2021 agar perhitungan penyusutan kembali konsisten dan laporan keuangan dinilai wajar.

Kata kunci: aset tetap, pengujian kewajaran aset tetap, inkonsistensi perhitungan beban penyusutan, audit aset tetap, SAK ETAP.

Pemanfaatan Budgeting Dalam Manajemen Keuangan Untuk Meningkatkan Efektivitas Program Promosi Kesehatan Di Rumah Sakit Abcd

Hana Susila Ningsih Palupi — 2024-10-31

This study aims to explore effective financial management strategies to support promotion programs or health programs at ABCD Hospital. By analyzing hospital financial data and conducting surveys and interviews with related staff, this research identifies inefficient spending patterns and evaluates their impact on the effectiveness of promotional programs in the healthcare industry. As a result of the research, the findings show that smarter financial management can increase the allocation of funds for more effective promotions, while also identifying areas where increased efficiency is needed. It is hoped that the results of this research will provide valuable insight for parties involved in hospital financial management, including administrators, financial managers and health practitioners. By implementing best practices in fund management, hospitals can increase the effectiveness of their health promotion programs, which in turn will contribute to improving overall community health

Mengungkap Kesadaran Peran Akuntan Pendidik : Perspektif Teori Tindakan Hannah Arendt

Nufidatul Mahmudah — 2024-10-31

To produce accounting graduates that meet industry demands, the quality of their educators plays a significant role. If the quality of the accounting educators is high, then the quality of the graduates will also be high, and vice versa. In reality, the primary cause of the gap between the expectations of accounting graduates and their actual skills lies in the educators' lack of proficiency and competence in preparing graduates for successful careers. Based on this, the researcher seeks to explore the awareness of lecturers in the Sharia Accounting Study Program regarding their role as accounting educators. To examine this awareness, the researcher employs Edmund Husserl's transcendental phenomenology study. The results of this research indicate that the awareness of the role of accounting educators consists of providing engagement, training, and role modeling for students. When related to Hannah Arendt's theory of action, these roles are sequentially categorized as labor, work, and action awareness. On the other hand, when linked to Agus Mustofa's theory of consciousness, these roles align sequentially with sensory, rational, and spiritual theories. This research is expected to serve as a reference for Al Qolam University Malang in evaluating the role awareness of accounting educators in the learning process. After understanding this concept, the University should provide training and support to enhance the quality of accounting educators, enabling them to reach a higher level than they currently possess.

Kinerja Keuangan Terhadap Return Saham

Siti Chaerunisa Prastiani — 2024-10-31

This research aims to see the effect of financial performance on stock returns. Stock returns in this study are the dependent variable while financial performance is represented by liquidity and leverage proxies.This type of research is quantitative. The research sample is companies that issue sukuk listed on the Indonesia Stock Exchange in 2017-2021, consisting of 7 companies with five years of observation and the sample determination method used is purposive sampling. The analytical method in this research uses panel data regression analysis with a fixed effects model using Eviews version 10.0.

The research results show that the variables liquidity and leverage simultaneously influence stock returns. Meanwhile, partially the Liquidity variable has an effect on Stock Returns. The leverage variable influences stock returns.

Probalibilitas Manfaat Mobil Listrik Di Indonesia Untuk Menurunkan Emisi Dengan Menggunakan Survey Tik Tok

Heriyanto — 2024-10-31

Tik Tok merupakan platform media sosial yang paling populer saat ini, Beberapa orang memberikan ulasan positif bahwa aplikasi Tik Tok membantu orang-orang di sektor bisnis. Analisis sentimen digunakan untuk menganalisis opini yang terdapat dalam ulasan yang ditulis oleh pengguna dengan mengelompokkan ulasan positif dan negatif. Teknik yang digunakan dalam penelitian ini menggunakan algoritma Naïve Bayes dan Support Vector Machine (SVM). Model Random Forest yang dioptimalkan mencapai akurasi sebesar 91%, dengan kinerja yang baik dalam mengklasifikasikan ulasan negatif, netral, dan positif. Word Cloud membantu mengidentifikasi kata-kata yang sering muncul dalam ulasan, memberikan wawasan tentang aspek-aspek yang menjadi perhatian khusus pengguna. Penelitian ini menunjukkan efektivitas teknologi analisis sentimen dalam memahami preferensi pengguna dan memberikan masukan yang berharga bagi pengembang untuk meningkatkan Jawaban Baik dari aplikasi Tiktok.

Analisis Pemikiran Abdullah Saeed Tentang Riba dan Bungan Bank Dalam Perspektif Ekonomi Islam

Mardian Suryani — 2024-10-31

The aim of this research is to find out Abdullah Saeed's thoughts about usury and bank interest and to find out the Islamic economics review of Abdullah Saeed's thoughts about usury and bank interest. The research carried out was library research (library research) with a qualitative descriptive approach. Data used in this research: Primary data is data obtained through a series of activities and main data sources in research and secondary data is data obtained through collecting or managing data in the form of documentation studies (document analysis) in the form of reviewing personal documents, references. references or regulations (literature reports, writings, etc.) that are relevant to the research object. From the research results it was found that: According to Abdullah Saeed usury is the taking of additional funds from basic assets or capital in vanity. Bank interest does not include usury, because it does not involve exploitation of the poor (not unjust). Islamic economics review of Abdullah Saeed's thoughts regarding usury and bank interest. There are differences in views between Abdullah Saeed and Islamic economics regarding bank interest. Where Abdullah Saeed gives the view that bank interest in conventional banks is permissible because it does not contain elements of injustice, whereas in the Islamic economic system the term interest is not recognized because According to Islam, interest is usury which is forbidden, therefore Islamic economics replaces the interest system with profit sharing.

Keywords: Usury, Bank Interest, and Islamic Economics.

Analisis Potensi Jaringan UMKM Dalam Mendorong Kolaborasi Ekonomi Era Digital Pada masyarakat Miskin Di Sidoarjo

Aditya Surya Nanda — 2024-10-31

Penelitian ini bertujuan untuk mengkaji peran pembangunan jaringan Usaha Mikro, Kecil, dan Menengah (UMKM) dalam meningkatkan kolaborasi ekonomi di era digital, khususnya di kalangan masyarakat miskin di Sidoarjo. Penelitian ini menggunakan metode kualitatif dengan pendekatan studi kasus, di mana informan utama adalah pelaku UMKM di wilayah tersebut. Hasil penelitian menunjukkan bahwa kolaborasi ekonomi berbasis digital melalui penggunaan platform WhatsApp Group mampu mendorong masyarakat miskin untuk memanfaatkan pemasaran digital dalam menjual produk mereka. Dengan adanya WhatsApp Group, pelaku UMKM tidak hanya dapat meningkatkan akses pasar, tetapi juga memperluas jangkauan konsumen tanpa harus mengeluarkan biaya pemasaran yang besar. Selain itu, mereka juga lebih mudah berbagi informasi, sumber daya, dan strategi pemasaran yang efektif. Namun, kendala yang dihadapi meliputi rendahnya literasi digital dan keterbatasan akses internet di beberapa wilayah. Oleh karena itu, penting untuk meningkatkan literasi digital, memperkuat infrastruktur internet, serta memberikan dukungan pembiayaan yang lebih inklusif bagi UMKM, khususnya yang berasal dari kalangan masyarakat miskin. Penelitian ini diharapkan dapat memberikan kontribusi dalam pengembangan strategi kolaborasi ekonomi berbasis digital untuk pemberdayaan masyarakat miskin.

Filosofi Tri Hita Karana dalam Perspektif Keadilan, Love of Money, Gender, dan Religiusitas terhadap Penggelapan Pajak

Pujianto Pujianto — 2024-10-31

This research aims to determine the influence of perceptions of justice, culture, gender, love of money, and religiosity on tax evasion by highlighting it from the perspective of the Tri Hita Karana philosophy. The sample in this research is Taxpayers registered at KPP Sukomanunggal Surabaya. The sampling method in this research is non-probability, namely convenience sampling. The sample size in this study was determined by mathematical calculations using the Slovin formula. Based on this sampling technique, 150 questionnaires were distributed with QR Codes and Gforms and 129 were returned, while only 100 questionnaires were filled in correctly. The data analysis method used in this research is multiple linear regression with the help of SPSS. The research results show that justice, culture, love of money, and religiosity partially influence tax evasion. Meanwhile, gender has no effect on tax evasion..

Analysis Of The Financial Management Performance Of Legal Entity State Universities (Case Study At Universitas Negeri Semarang)

Riza Firmansyah — 2024-10-31

The purpose of this research is to determine the influence of human resource quality, organizational commitment, and facilities and infrastructure on financial management performance. This research also aims to test the relationship of the financial information system as a moderating variable on the influence of human resource quality, organizational commitment, and facilities and infrastructure on financial management performance. The sample used in this study amounts to 90 people involved in the financial management process at UNNES. The data analysis technique used is SmartPLS 3.3.3 software. The results of the study show that human resource quality and organizational commitment positively influence financial management performance. In contrast, facilities and infrastructure do not affect financial management performance. The moderation test results of the financial information system strengthen the relationship between human resource quality and financial management performance. However, the relationship between organizational commitment and facilities and infrastructure cannot be moderated by the financial information system.

Pencegahan Kecurangan Berbasis Catur Purusa Artha Di Lembaga Perkreditan Desa (LPD) X

Ni Komang Urip Krisna Dewi — 2024-10-31

Village Credit Institution (LPD) is one of the unique financial institutions in Bali. LPD is managed by villagers (banjar). LPD has an important role in supporting the economic growth of the community on the island of Bali. Although LPD has a vital position in Bali, some LPDs have actually gone bankrupt due to poor financial management and fraud prevention. LPD in Bali strives to manage management based on local Balinese values to avoid bankruptcy. One of the local values applied is Catur Purusa Artha. Caturusa Artha is the four goals of human life. The purpose of this study is to analyze fraud prevention based on the philosophical values of Catur Purusa Artha in Village Credit Institutions (LPD). This study uses a qualitative approach with a case study method. Informants are informants at LPD X and other related informants. Data collection was carried out through interviews, observations, and documentation. The novelty in this study is that previous researchers only focused on those based on Tri Hita Karana, researchers tried to explore with different values, namely the values of Catur Purusa Artha.

Membangun Identitas Merek dalam Street Photography: Analisis Strategi Pemasaran Digital

Yurilla Endah Muliatie — 2024-10-31

This study aims to analyze the digital marketing strategies employed by street photographers in building their brand identity in the digital era. Using a descriptive qualitative approach, data were collected through in-depth interviews with both professional and amateur street photographers, as well as netnographic observation on social media platforms such as Instagram and YouTube. The findings reveal that street photographers who successfully establish a strong brand identity tend to implement consistent and authentic content strategies while engaging with their audience through personal and emotional storytelling behind each photo. Instagram is identified as the primary platform for visibility, while YouTube offers broader opportunities to share stories about the creative process. Photographers who maintain authenticity and consistency in their visual style tend to attract more loyal followers, despite facing the challenge of balancing commercial demands with artistic integrity. In conclusion, the success of building a street photographer's brand identity in the digital space depends on a combination of visual quality, authentic narratives, and meaningful engagement with the audience. This study highlights the importance of maintaining a balance between commercial needs and personal identity in digital marketing strategies.

Analisis Pengendalian Internal atas Siklus Pendapatan Valuta Asing (Studi Kasus pada PT X)

Gita Apsari Dewi — 2024-10-31

This study aims to analyze the internal control system applied to the foreign exchange revenue cycle by PT X. Weak internal control at PT X can lead to misappropriation by employees assigned to the sales, accounting, and/or cash functions. The study uses a qualitative case study approach. The researcher conducted interviews with internal staff related to the revenue cycle. Overall, the implementation of PT X's internal control can be said to be quite good, but still requires evaluation and improvement in aspects of risk monitoring, authorization of transaction evidence by related parties, and internal control over sales, accounting, and cash functions.

Dampak Literasi Keuangan, Sikap Keuangan dan Ingklusi Keuangan Terhadap Kinerja UMKM Di Kabupaten Sumbawa

Hanifa Sri Suryani — 2024-10-31

The efficacy of Micro, Small, and Medium Enterprises (MSMEs) is crucial to a nation's economy, particularly in emerging nations such as Indonesia. Micro, small, and medium enterprises (MSMEs) not only provide substantial contributions to gross domestic product (GDP) but also serve as the primary source of employment, capable of accommodating a considerable workforce. Due to their flexibility, MSMEs can swiftly adjust to market fluctuations and consumer demands, thereby serving as a catalyst for innovation and local economic development. This study aimed to examine the impact of financial literacy, financial attitudes, and financial inclusion on the performance of small and medium enterprises (MSMEs) in Sumbawa Regency. This research used a quantitative methodology using a population of 1,362 MSME participants in Sumbawa Regency. The employed sampling approach is total sampling, with the sample size calculated using the Slovin formula, resulting in 100 respondents. Data collection was conducted using a questionnaire including a Likert scale ranging from 1 to 4. Data analysis was conducted via Structural Equation Modeling (SEM) with Partial Least Squares (PLS). The study's findings indicate that financial literacy, financial attitudes, and financial inclusion positively and significantly impact MSME performance in Sumbawa Regency.

Pengaruh Risk Profile, Good Corporate Covernance, Earnings, Capital Terhadap Pertumbuhan Laba Pada Bank Digital Yang Terdaftar Di Bursa Efek Indonesia Periode 2019-2023

Aulia Syifa — 2024-10-31

Perkembangan teknologi telah membawa kehidupan masyarakat memasuki era revolusi industri 4.0. Revolusi industri 4.0 yang mendorong digitalisasi pada semua lini dalam proses bisnis perbankan, sehingga di masa depan model bisnis perbankan dapat bertransformasi menjadi model bisnis digital. Tujuan dari penelitian ini adalah untuk menganalisis pengaruh Non Performing Loan (NPL), Loan to Deposit Ratio (LDR), Good Corporate Governance (GCG), Return on Asset (ROA), Net Interest Margin (NIM), dan Capital Adequacy Ratio (CAR) secara parsial maupun simultan terhadap Pertumbuhan Laba pada Bank Digital yang terdaftar di Bursa Efek Indonesia periode 2019-2023. Metode penelitian menggunakan pendekatan kuantitatif, jenis data yang digunakan adalah data sekunder dengan periode data adalah 5 tahun. Teknik analisis data digunakan dalam penelitian ini dengan tahap uji yang dilakukan adalah Uji statistik deskriptif, normalitas, multikolinearitas, heteroskedastisitas, auto korelasi, Regresi Linear Berganda, uji t, uji f, dan uji keofisien determinasi. Sampel dipilih menggunakan metode purposive sampling sehingga terpilih 6 bank digital dengan jumlah data adalah 70 dibantu oleh alat olah data pengujian yang digunakan adalah IBM SPSS. Hasil penelitian menunjukkan bahwa secara parsial variabel ROA berpengaruh terhadap pertumbuhan laba pada bank digital. Akan tetapi variabel NPL, LDR, GCG, NIM dan CAR tidak berpengaruh terhadap pertumbuhan laba pada bank digital. Secara simultan, semua variabel bebas mampu memberikan pengaruh terhadap pertumbuhan laba pada bank digital.

Peran Kebijakan Pemerintah dalam Mencegah Kecurangan Laporan Keuangan: Tinjauan terhadap Permenkop No.2 Tahun 2024

Ambar Kusumaningsih — 2024-10-31

Cooperatives play a crucial role in Indonesia's economy, however, their unique organizational structure presents risks for financial statement fraud, exacerbated by pressures to maximize member benefits and the lack of stringent oversight mechanisms. The aim of this study is to analyze the role of government regulation in preventing financial statement fraud within cooperatives, specifically examining the implications of Government Regulation No. 2 of 2024 on regulatory effectiveness and fraud prevention mechanisms. This study employs a qualitative approach, focusing on document analysis. Data are analyzed using content analysis techniques to identify themes related to fraud prevention mechanisms, supported by triangulation with relevant literature. Utilizing the fraud triangle theory, it analyzes how the regulation's enhanced transparency, accountability, and reporting standards can mitigate fraud opportunities. The regulation mandates periodic financial reporting, strict measurement and disclosure standards, and audits by registered public accountants. Despite its potential effectiveness, challenges in implementation persist, particularly for small cooperatives lacking resources and technological infrastructure. This study emphasizes the need for capacity-building measures, technology improvements, and cultural shifts toward transparency to ensure successful regulation implementation, ultimately protecting cooperative stakeholders and enhancing the integrity of the sector.

Struktur Modal dan Likuiditas Terhadap Kualitas Laba Perbankan Konvensional Indonesia

Thoriq Aginta Lintang — 2024-10-31

This research was conducted because of the background of the phenomenon of the rate of increase in profits in banking companies which is always increasing. The need for corporate profits will be able to be used optimally if the profit generated has a good level of earnings quality. Some things that are closely related to the formation of quality earnings include capital structure and liquidity. This study aims to determine the effect of capital structure proxied by DAR and DER on earnings quality, determine the effect of liquidity proxied by CR and QR on earnings quality and the simultaneous effect of capital structure and liquidity on earnings quality. This research was conducted with a descriptive qualitative method approach using multiple linear regression analysis techniques assisted by SPSS version 26. The research was conducted at Indonesian banking companies listed on the Indonesia Stock Exchange with an observation period of 2022 and 2023. The total research population was 46 companies with a total of 92 research data. The sampling technique used is total sampling. The results stated that all hypotheses proposed in this study were accepted.

Pengaruh Intellectual Capital Terhadap Kinerja Keuangan

Ayu Andini — 2024-10-31

The purpose of the study was to determine the effect of Intelectual Capital as measured using the VAICTM method which consists of three main elements, namely Value Added Capital Employed (VACA), Value Added Human Capital (VAHU), Structural Capital Value Added (SCVA) on financial performance proxied through Return On Asset (ROA). This research is quantitative research. The population used is technology companies listed on the Indonesia Stock Exchange, totaling 110 companies. Samples were taken and selected using purposive sampling technique so as to obtain a sample of 24 companies with 5 years of research, so that the number of observations obtained was 120. Research data obtained from the official website of the Indonesia Stock Exchange. The results of this study indicate that VACA and SCVA have a significant effect on Financial Performance (ROA) while VAHU and VAIC have no significant effect on Financial Performance (ROA).

Keywords — Intellectual Capital, Value Added Intellectual Capital,Value Added Capital Employed, Value Added Human Capital , Structural Capital Value Added, Financial performance

Islamic Enterpreneurship Theology as an Accelerating of MSME Growth in the City of Surabaya

Fitryani Fitryani — 2024-10-31

Islamic theology offers a framework that combines economic and social aspects, encouraging more ethical and sustainable business practices. The formulation of this research problem: 1) How are the principles of Islamic theology applied in entrepreneurial practice by MSME actors in the city of Surabaya? 2) What are the obstacles and challenges faced by MSME actors in integrating the principles of Islamic theology in their entrepreneurial practices? This research uses a qualitative approach to explore the understanding of the application of Islamic theology and Islamic economic principles. The technique for determining informants uses purposive sampling, data collection is carried out through in-depth interviews and data analysis in this study using the data triangulation technique. The findings of this study can provide a strong basis for policymakers to formulate programs that support the development of MSMEs based on Islamic values. The results show that lack of understanding and awareness, difficulty balancing spiritual and material values, unsupportive regulations, limited resources and infrastructure, and lack of community support are some of the main obstacles that need to be overcome. This research explores the application of Islamic entrepreneurship theology as an accelerator for the growth of MSMEs in the city of Surabaya. Islamic theological principles such as monotheism, fairness, trust, courtesy, and social responsibility play an important role in shaping more ethical and sustainable business practices. The government needs to make fiscal incentive policies and ease of access to sharia financing.

Analisis Biaya Differensial Sebagai Dasar Pengambilan Keputusan Menerima atau Menolak Pesanan Khusus (Studi Kasus Pada PT Sathrusi Komoditi Indonesia

Eneng Elma — 2024-10-31

This research aims to find out how much idle capacity is available for special orders at PT Sathrusi Komoditi Indonesia, whether the decisions made by the company in accepting or rejecting special orders are correct. This type of research is quantitative descriptive research. The data collection methods used in this research were interviews, observation and documentation. The method used to analyze the data is the least squares method (Least Square Method). The results of the differential cost analysis carried out at PT Sathrusi Komoditi Indonesia were that the decision to accept a special order was correct because it earned an additional profit of IDR 297,200,716 from the decision to accept a special order for 44,400 kg of chili powder, even though the special order price was below the normal price set by the company.

Pengendalian Internal Atas Penggunaan Sistem Pembayaran Quick Response Code Indonesia Standart (QRIS) Pada UMKM Kepripunyecerite

Rezario Febrianta Chandra — 2024-10-31

Penelitian ini bertujuan untuk mengetahui apakah di dalam UMKM Kepripunyecerite telah menerapkan Pengendalian Internal .Tujuan dari penelitian ini adalah untuk mengetahui apakah UMKM Kepripunyecerite telah menerapkan sistem pengendalian internal untuk transaksi pembayaran dan persediaan menggunakan QRIS dari beberapa bank sesuai lokasi distribusi dan jenis transaksi. Pengendalian internal dilakukan melalui beberapa langkah, seperti rekonsiliasi kas harian, penyetoran hasil penjualan tunai secara bulanan, manajemen stok minimum, dan pengeluaran kas berdasarkan laporan stok opname bulanan. Namun, pengendalian internal belum optimal karena pemilik masih menangani fungsi keuangan dan belanja langsung, sehingga berpotensi terjadi penggunaan dana usaha untuk kepentingan pribadi. UMKM ini juga menerapkan sistem pengendalian persediaan dengan melakukan stok opname bulanan, laporan persediaan, koordinasi dengan bagian desain, pemesanan bahan baku, dan produksi sesuai kebutuhan. Namun, idealnya stok opname dilakukan oleh pihak yang tidak terlibat langsung dengan persediaan agar lebih efektif.

The Role of Carbon Emission Disclosure, Environmental Performance, Environmental Cost, and Sustainability Reporting on Company Value

Desy Ismah Anggraini — 2024-10-31

The aim of this research is to analyze the disclosure of carbon emissions, environmental performance, environmental costs and sustainability reports on company value in the basic materials, industrial and healthcare sectors listed on the IDX for the 2021-2022 period. This type of research is causal research with a quantitative approach. The sample in this study was 34, obtained from 17 companies in the basic materials, industrial and healthcare sectors listed on the IDX with a research period of 2 years. The results show that disclosure of carbon emissions, environmental performance, environmental costs and sustainability reports has a significant influence on company value both partially and simultaneously in companies in the basic materials, industrial and healthcare sectors listed on the IDX for the 2021-2022 period..

Optimalisasi Adopsi Teknologi 4.0 Penggunaan Aplikasi Kasir Pintar Berbasis Android Terhadap Kualitas Laporan Laba Rugi Di UMKM Kepripunyecerite

Putri Dwi Novrina — 2024-10-31

Perekonomian Indonesia mengalami perubahan yang cepat dan fundamental, terutama dalam konteks krisis global saat ini. Usaha Mikro Kecil Menengah (UMKM) memegang peranan penting dalam menjaga stabilitas ekonomi, terbukti dengan ketahanannya menghadapi krisis moneter dan pandemi Covid-19. Dengan lebih dari 65 juta unit yang tersebar di berbagai sektor, UMKM diharapkan dapat berkontribusi signifikan pada perekonomian nasional. Penggunaan Aplikasi Kasir adalah salah satu bentuk optimalisasi adaptasi teknologi di era 4.0 yang dapat membantu UMKM dalam menyusun dan menganalisis perubahan bsinsi yang terjadi. Metode yang digunakan dalam penelitian ini adalah metode kualitatif dengan analisis data yang berkaitan dengan hubungan antar variabel yang sedang diinvestigasi. Hasil dari penelitian bahwa UMKM Kepripunyecerite sebelumnya menggunakan metode manual seperti nota penjualan dan pencatatan stok yang tidak rutin, yang terbukti kurang efisien dan rentan terhadap kesalahan pencatatan. Dengan implementasi aplikasi Kasir Pintar, UMKM dapat memantau keuangan dan stok secara real-time, yang menghasilkan laporan keuangan lebih akurat dan komprehensif. Aplikasi ini memungkinkan rekap transaksi, menghubungkan dengan mesin cetak, dan memiliki fitur barcode yang mempermudah proses transaksi.

Dampak Literasi Keuangan, Literasi digital dan Finansial Teknologi Terhadap Keberlanjutan Bisnis Pelaku UMKM Di Kabupaten Sumbawa

Tomy Dwi Cahyono — 2024-10-31

The sustainability of MSME business actors is influenced by their ability to adapt to market changes, application of technology, financial literacy, and support from the government and the community in facing various economic challenges. The purpose of this study was to analyze the influence of financial literacy, digital literacy, and financial technology on the sustainability of Small and Medium Enterprises (MSMEs) in Sumbawa Regency. This study uses a quantitative approach with a population consisting of 1,362 MSME actors in Sumbawa Regency. The sampling technique used was total sampling, with the number of samples determined using the Slovin formula, so that 100 respondents were obtained. Data collection was carried out through a questionnaire with a Likert scale from 1 to 4. Data analysis was carried out using multiple linear regression techniques. The results of the study indicate that financial literacy, digital literacy, and financial technology have a positive and significant influence on the sustainability of MSMEs in Sumbawa Regency.

The Influence Of Online Advertising On Increasing Sales Of Culinary Product Using Facebook Social Media as a Moderating Variable

Agus Kurniawan — 2024-10-31

Social media is currently the most widely used promotional tool and place to communicate because it has a very significant impact on business development because it has advantages including the number of users and does not require costs to create an account on a social media. One of the social media that is still in demand today and has many users is Facebook. and the Facebook application itself is easily accessible to any group, does not limit age and is easy to reach. The objectives of the research are (1) The influence of online advertising in increasing sales of culinary products in Berasan Makmur Village, Mesuji Regency , (2) The ability of Facebook social media as a moderating variable in the influence of online advertising in increasing sales of culinary products in Berasan Makmur Village, Mesuji Regency , and (3) Providing an overview of the activities of culinary entrepreneurs who advertise on Facebook social media. This research uses quantitative research type. Where the researcher used primary data obtained from distributing questionnaires to 23 respondents using the Purposive Sampling Technique on students of the Sharia Business Management study program in Bandar Lampung. Namely, culinary sellers via Facebook social media in Berasan Makmur Village, Mesuji Regency

Penghindaran Pajak Sektor Makanan Dan Minuman Di Indonesia : Profitabilitas, Likuiditas Dan Leverage

Pebisitona Mesajaya Purba — 2024-10-31

The purpose of this study is to examine the effect of profitability, liquidity, and leverage on tax avoidance, with capital intensity and inventory intensity as control variables. The type of data used in this study is secondary data, which was obtained from financial statements and annual reports available on the Indonesia Stock Exchange website from 2020 to 2023. The sampling method used is purposive sampling, resulting in a sample of 101 companies over the four-year period. The results of this study indicate that profitability has a negative effect on tax avoidance, while liquidity has no effect on tax avoidance. In contrast, leverage has a positive effect on tax avoidance. Additionally, the variables capital intensity and inventory intensity are able to strengthen the independence of tax avoidance.

Strategi Digital Marketing Dalam Meningkatkan Penjualan Ikan Hias Cupang (Studi Kasus pada Bastyan Betta Farm Melalui Media Sosial di Desa Dander Kecamatan Pesantren Kota Kediri)

Risma Alia Agustina — 2024-10-31

In this modern era, the development of information technology has changed the world of marketing in recent years. Traditional and conventional marketing communication methods are now gradually being integrated into the digital world. This type of research uses a descriptive method with a qualitative approach. Qualitative methodology is a research procedure that produces descriptive data in the form of written and spoken words. The presence of digital marketing or advertising has had a positive impact in the business world where the process of marketing a product can easily be done by creating digital photo or video content about a product to be marketed and then uploading it to several available social media application platforms. The conclusion in this research is that the digital marketing strategy carried out by Bastyan Betta Farm to increase sales is by creating and posting interesting photos or videos using social media, namely Instagram, Facebook and Whatsapp.

Pengaruh Islamic Corporate Social Responsibility (ICSR) Dan Good Corporate Governance (GCG) Terhadap Kinerja Keuangan Industri Syariah Di Indonesia

Lily Indah Pratiwi — 2024-10-31

Program ICSR merupakan salah satu upaya yang dilakukan perusahaan untuk memberikan dampak positif kepada masyarakat sebagai hasil dari kegiatan operasional perusahaan. Lebih jauh, program ICSR yang telah dilaksanakan memberikan informasi kepada pemegang saham yang dapat digunakan untuk menilai kelangsungan hidup perusahaan di masa mendatang. Penelitian ini bertujuan untuk meneliti pengaruh ICSR dan GCG terhadap nilai perusahaan serta memverifikasi apakah profitabilitas memperkuat atau memperlemah ICSR dan GCG terhadap nilai perusahaan. Dengan menggunakan data keuangan dari perusahaan dalam Industri Keuangan Syariah yang terdaftar di Pasar Modal Indonesia penelitian ini menemukan bahwa ICSR dan GCG secara signifikan meningkatkan kinerja perusahaan.

Akuntansi Dan Pengelolaan Keuangan Alokasi Dana Desa (Studi empiris Di Desa Girirejo Kecamatan Bagor Kabupaten Nganjuk)

Meme Rukmini — 2024-10-31

Penelitian ini bertujuan untuk mengevaluasi pengelolaan alokasi dana desa di Desa Girirejo, Kecamatan Bagor, Kabupaten Nganjuk. Penelitian menggunakan pendekatan kualitatif dengan menggunakan data sekunder dari dokumen-dokumen terkait pengelolaan dana desa. Hasil penelitian menunjukkan bahwa Desa Girirejo telah mematuhi ketentuan yang berlaku, terutama Permendagri Tahun 2014, dalam mengelola dana desa. Proses perencanaan, penganggaran, pelaksanaan, pelaporan, dan pertanggungjawaban dana desa dilakukan secara transparan dengan melibatkan partisipasi aktif dari pemerintah desa, Badan Permusyawaratan Desa (BPD), Kepala Dusun, dan masyarakat. Meskipun mengalami kendala seperti keterbatasan sumber daya manusia terampil dan infrastruktur yang memadai, Desa Girirejo berhasil mengatasinya dengan cara melaksanakan pelatihan dan meningkatkan kapasitas sumber daya manusia serta memanfaatkan teknologi informasi yang ada. Hasil penelitian ini dapat menjadi contoh bagi desa-desa lain dalam menerapkan prinsip transparansi, akuntabilitas, dan partisipasi masyarakat dalam mengelola dana desa untuk pembangunan dan kesejahteraan..

Pengaruh Penyajian Laporan Keuangan dan Aksesibilitas Informasi Keuangan Terhadap Akuntabilitas Pengelolaan Keuangan Desa

Andita Sulistyowati — 2024-10-31

This study aims to obtain empirical evidence on the impact of financial report presentation and financial information accessibility on the accountability of village fund management. Village fund management accountability refers to the responsibility of village governments to the public regarding village financial management. The research was conducted in 13 villages in Kledung District, Temanggung Regency, with 52 respondents selected using a non-probability sampling method, specifically purposive sampling. Data were collected through questionnaires, and data analysis was performed using multiple linear regression with SPSS version 26. The results show that both financial report presentation and financial information accessibility have a positive effect on the accountability of village financial management.

Dampak Literasi Keuangan, Literasi Ekonomi, dan Pendapatan Terhadap Pengelolaan Keuangan Pribadi Generasi Z (Studi Kasus Pada Mahasiswa FEB UTS)

Didi Suwardi — 2024-10-31

This study aims to analyze the effect of financial literacy, economic literacy, and digital awareness of the millennial generation on personal financial management, with a case study on students of the Faculty of Economics and Business, Sumbawa University of Technology (FEB UTS). This research uses a quantitative approach and analyzes data through the SEM-PLS (Structural Equation Modeling-Partial Least Squares) method. The independent variables in this study include financial literacy, economic literacy, and digital awareness, while the dependent variable is personal financial management. The population in this study consists of FEB UTS students who fall into the Generation Z category, with an unknown number; to determine the population, the Paul Leedy formula was used. The research sample was selected using total sampling technique or saturated sampling. Data was collected through a questionnaire using a 1-4 Likert scale, which was distributed to 100 respondents of FEB UTS students who belong to Generation Z. The results of the analysis show that financial literacy, economic literacy, and digital awareness have a significant influence on personal financial management. This research is expected to contribute to the development of more effective financial education programs among students, and can be used as a basis for educational institutions and the government in designing financial literacy policies that suit the needs of Generation Z.

Penerapan Pajak Pertambahan Nilai 11% Dan Pendapatan Usaha Mikro Kecil Menengah Di Kota Bitung

Pricilia Joice Pesak — 2024-10-31

The higher the VAT rate is set, the more difficult it is to get the desired income because these UMKM still use the actual selling price without adding the price before VAT, when the price after VAT is recorded, it is difficult for the buyers to know the exact price amount and most of the buyers do not pay the VAT charged and this will affect the UMKM income because the income which should be a profit but becomes a loss because it has to cover the VAT rate charged to the buyer will be deposited with the government. This study aims to test whether the application of VAT affects UMKM's income. Based on the results of hypothesis testing, it is known that the sig value is 0.004 <0.05 and the t-table is 1.701, so 3.127> 1.701, which means that the application of VAT affects the income level of a UMKM. The results showed that the application of 11% VAT affects the income level of an MSME, which means that the higher the VAT rate, the more it will affect the income of an MSME

Pengaruh Literasi Keuangan, Penggunaan Informasi Keuangan Dan Pengetahuan Akuntansi Pada Kinerja UMKM di Kota Semarang

Zulaika Putri Rokhimah — 2024-10-31

This research aims to determine the influence of financial literacy, use of financial information and accounting knowledge on the performance of Micro, Small and Medium Enterprises (MSMEs) in the Semarang city area. Financial literacy is the use of financial information and accounting knowledge which is an important factor in improving the performance and productivity of MSMEs. By understanding good financial literacy, MSME players are expected to be able to make the right financial decisions so as to improve the financial performance of MSMEs. Using financial information properly will help you find out how your business is developing. Having knowledge related to accounting can help and consider the financial conditions of the business being run. The method used in this research is quantitative. Data collection was carried out by using questionnaires to MSME actors in the city of Semarang directly or using Google Form via a link so that it could reach the entire city of Semarang. Instrument testing uses SPSS. The results obtained are that financial literacy influences the performance of MSMEs, while the use of financial information and accounting knowledge does not influence the performance of MSMEs.

Effectiveness of Strategic Performance and the Impact of Balanced Scorecard on DKI Jakarta Government Achievements

Vivi Oktari — 2024-10-31

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Pengaruh Overconfidence, Toleransi Risiko, dan Perilaku Keuangan Terhadap Keputusan Berinvestasi di Bursa Efek Indonesia

Diah Intan Syahfitri — 2024-10-31

This study aims to analyze the effect of overconfidence, risk tolerance, and financial behavior on investment decisions on the Indonesia Stock Exchange. Using the Structural Equation Modeling (SEM) approach with Partial Least Squares (PLS), this study involved respondents who are millennials and active investors in the Indonesian capital market and live in Sumbawa Regency with a total of 100 respondents. Data was collected through a questionnaire designed to measure the level of overconfidence, risk tolerance, and financial behavior, as well as investment decisions made by respondents. The results of the analysis show that overconfidence has a positive and significant influence on investment decisions, where more confident investors tend to make more aggressive investment decisions. In addition, risk tolerance is also shown to contribute positively in influencing investment decisions, with investors who have high risk tolerance being more willing to invest in riskier instruments. Financial behavior, as a factor that influences the decision-making process, shows a significant relationship to investment decisions. These findings provide insights for investors and financial practitioners in understanding the psychological factors that influence investment decisions in the capital market, as well as the importance of behavior management in improving investment returns.

Pengaruh Pemahaman Perpajakan Tarif Pajak Dan Sanksi Pajak Terhadap Kepatuhan Wajib Pajak UMKM

Arya Zulfikar Akbar — 2024-10-31

This study assesses the hypothesis and produces empirical data regarding the impact of tax comprehension, tax rates, and tax penalties on MSME taxpayer compliance in Sumbawa Regency, West Nusa Tenggara Province. This research utilizes primary data obtained through questionnaires administered to micro, small, and medium enterprises (MSMEs) in Sumbawa Regency. This study utilizes convenience sampling, a non-probability technique that selects units based on their accessibility to the researcher. The study employs a sample of 100 respondents. We evaluated the hypothesis using partial least squares (PLS)-based structural equation modeling (SEM) in SmartPLS 3.2.9. The findings of this study indicate that understanding tax regulations and the enforcement of tax sanctions have a positive and significant effect on taxpayer compliance. Tax rates have a negative and significant impact on taxpayer compliance among SMEs in Sumbawa Regency, though this effect is partial. This research investigates the factors influencing tax compliance, particularly in the context of micro, small, and medium enterprises (MSMEs). An in-depth understanding of the factors affecting tax comprehension, tax rates, and tax penalties enables tax authorities to formulate more effective educational and socialization strategies to improve taxpayer compliance.

Analisis Faktor-Faktor Yang Mempengaruhi Tax Avoidance

Neneng Hasanah — 2024-10-31

This research aims to examine the factors that influence Tax Avoidance, That Factors Are Transfer Pricing and Sales Growth. This research is a type of quantitative research using secondary data. The sample in this research was 91 Property and Real Estate companies listed on the Indonesia Stock Exchange in 2019 - 2022. The method used was purposive sampling. Based on the purposive sampling method, the number of samples in this study was 28 selected companies. The research period was 4 years, so the resulting data was 112 samples. Hypothesis testing uses panel data testing with the help of the Eviews version 10 program. The panel data analysis model chosen in this research is the Random Effect Model. Based on the results of the partial test (t test) it can be seen that the Transfer Pricing and Sales Growth variables have no effect on Tax Avoidance.

Pengaruh Konten Promosi, Pemasaran Digital, dan Kemudahan Penggunaan Shopee terhadap Minat Beli

Jannatun Aliyah — 2024-10-31

This study aims to analyze the effect of promotional content, digital marketing, and ease of use of the Shopee marketplace platform on purchase intention, with a case study of students at the Faculty of Economics and Business, Sumbawa University of Technology. The method used in this research is Structural Equation Modeling (SEM) with the Partial Least Squares (PLS) approach, which facilitates the analysis of complex relationships between variables. The sampling technique applied was Paul Leedy, with a sample size of 100 respondents taken from students who actively use Shopee. The results of the analysis show that all independent variables, namely promotional content, digital marketing, and ease of use of the platform, have a positive and significant influence on purchase intention. Interesting and relevant promotional content is able to increase consumer interest, while an effective digital marketing strategy strengthens the attractiveness of products in the eyes of consumers. In addition, the ease of use of the Shopee marketplace platform plays an important role in facilitating the buying process, thus further encouraging students' buying interest. This research contributes to the development of marketing strategies in the digital era, as well as providing insights for business people in increasing competitiveness in the online market. Thus, it is important for Shopee to continue to improve the quality of promotional content and the ease of use of the platform to attract more consumers.

Pengaruh Pengungkapan Corporate Social Responsibility, Intellectual Capital, Ukuran Perusahaan Dan Peringkat Kinerja Lingkungan Terhadap Kinerja Keuangan

Neneng Hasanah — 2024-10-31

— The purpose of this study was to examine the effect of Corporate Social Responsibility Disclosure, Intellectual Capital, Company Size, and Environmental Performance Ratings on Financial Performance. Indepnendent Variabel are Corporate Social Responsibility, Intellectual Capital, Company Size, and Environmental Performance Ratings, while the dependent variable is Financial Performance. The population in this study were mining company in the 2021-2023 period. The data collection technique used was purposive sampling, in order to obtain a sample of 12 companies with 36 data that match the criteria. The results of this study indicate that the variables of effect of Corporate Social Responsibility, Intellectual Capital, Company Size, and Environmental Performance Ratings do not have effect on financial performance (T Test). However, simultan test, tresults of this study are variabels do not have effect.

Pemanfaatan Teknologi Blockchain untuk Meningkatkan Efisiensi dan Efektivitas Sistem Perpajakan: Tinjauan Literatur Sistematik

Novia Hindayani — 2024-10-31

This study aims to determine how the factors that influence the successful implementation of blockchain in the tax system through a literature review of 14 samples of international journal articles from 2019-2024. The results of the study show that most publications increase in 2024, namely 4 articles. China and Indonesian is the most researched country. The factors that influence the successful implementation of blockchain in tax system are divided into 5 factors, namely belief & trust, government policy, infrastructure, human resource capabilities and ease of use. This research contributes to the development of knowledge about blockchain in tax systems worldwide. Researchers can investigate empirically the factors identified as confirmation of research, and further researchers can also expand their research area using other models. The findings are obtained from the review literature, so more in-depth testing is needed through the interview or questionnaire method.

Pengaruh Struktur Kepemilikan dan Ukuran Perusahaan Pada Perusahaan Non Keuangan Yang Terdaftar Di Bursa Efek Indonesia (BEI)

Silvi Delfiani — 2024-10-31

This research aims to examine the effect of insider ownership, institutional ownership, foreign ownership, public ownership, and firm size on a company’s performance in non-financial companies. The populations of this research are all of the non-financial companies listed in the Indonesia Stock Exchange (IDX). The sampling technique use the purposive sampling method, in order this study obtained 64 sample companies. The technique of analyzing data used multiple regression. This study used a statistical t-test with α level of 5% by SPSS 16 to test the hypothesis. The results showed that insider ownership has a positive and insignificant effect on the company’s performance, institutional ownership has a negative and insignificant effect on the company’s performance, foreign ownership has a negative and insignificant effect on the company’s performance, public ownership has a negative and insignificant effect on company’s performance and firm size has a positive and significant effect on company’s performance of non-financial companies.

Model Gompertz pada Depresiasi Aset Kendaraan Mobil Honda Brio

Oryza Safitri — 2024-10-31

This study aims to determine how the Gompertz model can represent the depreciation of assets for the Honda Brio car. The research uses data on the value of the Honda Brio car, without considering the model series, from official Honda Indonesia websites and the OLX Indonesia online marketplace. The data collected includes the value of the Honda Brio from 0 years of use up to 7 years of use. The analysis results show that the Gompertz model can represent the depreciation of the Honda Brio vehicle asset for a usage period of 2 years, experiencing a decline of 7% to 13% from its initial price; for 5 years of use, a decrease of 19% to 29% from its initial price; for 10 years of use, a depreciation of 34% to 49% from its initial price; and for usage beyond 10 years, a depreciation of over 50%. The R Squared value of the model was found to be 93.36%. These findings provide insights for both the public and the government to make informed decisions and policies that are beneficial in addressing the depreciation of the Honda Brio vehicle asset..

Kepatuhan Wajib Pajak dalam Membayar Pajak Bumi dan Bangunan Perdesaan Perkotaan

Tio Waskito Erdi — 2024-10-31

The Indonesian tax system uses land and building tax as one of the most important sources of regional income. Land and building tax has various benefits for both the state and the community. The purpose of this study was to determine the effect of tax literacy, tax sanctions, tax awareness, tax socialization, and the quality of tax authorities' services on taxpayer compliance in paying PBB-P2. The study used convenience sampling and obtained 102 respondents. Respondents in the study were taxpayers who had PBB-P2 tax obligations in Butuh District, Purworejo Regency. The results obtained explained that tax literacy and tax sanctions had an effect on taxpayer compliance, while tax awareness, tax socialization, and the quality of tax authorities' services had no effect on tax compliance.

Examining the Effects of Environmental Management Accounting and Social Disclosure on Firm Value

Ria Meilan — 2024-10-31

Abstract— Examining the connection between social responsibility disclosure and environmental management accounting in raising business value is the primary goal of this study. This study makes use of secondary data gathered from financial statements and sustainable reports in addition to the panel data method, which employs a common impact approach. Using a purposive sampling technique, 190 mining and manufacturing companies that regularly release annual financial statements and sustainable reports during the observation period are selected for the sample of mining and manufacturing companies for the 2019–2023 observation period. With Eviews analysis tools, quantitative data analysis methods are applied. The results of this investigation demonstrate that while social responsibility disclosure affects business value, environmental management accounting has no effect on it. The firm value is impacted by both independent variables at the same time, though. This demonstrates how dedicated the business is to sustainability through social and environmental values. Companies are voluntarily obligated to be socially and environmentally responsible, according to stakeholder theory and the notion of legitimacy, which are the theoretical implications of the study's findings. As stakeholders use information disclosure to evaluate the company's performance, it has also become an essential component of the business. Regulations pertaining to social responsibility and environmental management disclosure requirements can be improved by the government.

Pengaruh Kinerja Perbankan Terhadap Zakat Bank Umum Syariah Di Indonesia Dan Responsitas Sosial Perusahaan

Samsinar Nasution — 2024-10-31

The percentages of banking zakat, corporate social responsibility, and return on assets varied, according to data gathered from up to nine Islamic commercial banks in Indonesia; however, increases in these areas were not always accompanied by increases in return on assets. The purpose of this study is to ascertain whether or not corporate social responsibility and banking zakat have a simultaneous or partial impact on the profitability parameters of Indonesian Islamic Commercial Banks from 2013 to 2018. The data source for this quantitative study is secondary data in the form of pooled data.

Analisis Faktor-Faktor Mempengaruhi Kinerja Karyawan Pada PT Global Transportasi Nusantara Semarang

Edi Priyono — 2024-10-31

-This study aims to determine, analyze and empirically prove the influence of work motivation, work environment, and work loyalty on employee performance at PT. Global Transportasi Nusantara. The analysis technique in this study consists of instrument testing: validation test & reliability test, classical assumption test (normality test, multicollinearity test, and heteroscedasticity test), multiple linear regression analysis, t-test, F-test and R2 test (determination coefficient test). The results of the t-test indicate that: Work motivation has a positive and significant effect on employee performance. The work environment has a positive and significant effect on employee performance. Work loyalty has a positive and significant effect on employee performance. The results of the F-test can be concluded that together the variables of work motivation, work environment, and work loyalty have a significant effect on employee performance. The determination test with an Adjested R Square value of 0.788 means that the performance of employees at PT. Global Transportasi Nusantara can be explained by the variables of work motivation, work environment, and work loyalty by 22.2%.

Pengaruh Persepsi, Promosi Dan Pengetahuan Terhadap Keputusan Menjadi Nasabah Deposito Pada PT BPR BKK Purworejo (Perseroda) Cabang Bayan

Titik Suhartini — 2024-10-31

PT BPR BKK Purworejo (Perseroda) Bayan Branch is a financial institution established based on the Decree of the Governor of the Regional Head of Level I Central Java. This bank has received permission from the Financial Services Authority (OJK) and the Deposit Insurance Corporation (LPS). The influence of perception, promotion and knowledge aims to find out how much influence customers have in depositing their funds. The data used in this research is qualitative and quantitative. The methods used are interviews and observation.This research aims to determine the influence of perception, promotion and knowledge on the decision to become a deposit customer at PT BPR BKK Purworejo (Perseroda) Bayan Branch. The population in this study were deposit customers at PT BPR BKK Purworejo (Perseroda) Bayan Branch with a sample size of 30 people. The instrument used in this research is a questionnaire on the decision to become a deposit customer which has previously been tested and has met the validity and reliability requirements, while data analysis uses multiple regression analysis. The results of this research show that: the results of the t test analysis on the perception variable show that the significant value is greater than 0.05, namely 0.609 > 0.05, which does not have a significant effect on the decision to become a deposit customer. The results of the t test on the promotion variable show that the significant value is greater than 0.05, namely 0.146 > 0.05, which does not have a significant effect on deposit customer decisions. The results of the t test on the knowledge variable show that the significant value is smaller than 0.05, namely 0.012 <0.05, there is a significant influence on the decision to become a deposit customer. The results of the F test analysis show that the F test value is 3.565 with a significant amount of 0.028, less than 0.05, meaning that the variables of perception, promotion and knowledge have a significant influence on the decision to become a deposit customer at PT BPR BKK Purworejo (Perseroda) Bayan Branch.

Pengaruh Depresiasi Terhadap Nilai Wajar Aset Dan Implikasinya Terhadap Penghapusan Barang Milik Negara (BMN)

Sukeng Ngesti Rahtama Putra — 2024-10-31

The purpose of this paper is to determine the effect of depreciation value calculations on the fair value of a State Property (BMN) asset and the impacts caused when the asset is written off either through pure write-off and transfer. Adjusting the applicable regulations regarding the mechanism for calculating the depreciation value of an asset. What is the procedure for recording the fair value of assets and writing off State Property (BMN) in accordance with applicable regulations. Disclosure and recording in the financial statements of a government institution must be based on correct calculations and refer to applicable laws and regulations. As a reference for the office to carry out the process of managing State Property (BMN) asset units so that they are appropriate and do not experience fatal damage so that the useful life of the goods can be as long as possible even though the regulations have an age limit. To gain a deeper understanding of the topic being studied, the researcher used a qualitative descriptive research method. Using data obtained from the State Asset Management Information System (SIMAN) application at the Banggai District Attorney's Office Branch in Bunta and direct observation of the asset objects to be studied.

Peranan Investasi Industri Kecil Menengah Dalam Penyerapan Tenaga Kerja Di Propinsi Sulawesi Utara

Pradipta Mandasari Parasan — 2024-10-31

Small and medium industries play an important role in the economy, especially in the local economy, in creating jobs. This can be done through investment flowing into small and medium industries, encouraging companies to open new business units, and, of course, having an impact on labor absorption, which means that investment in this field can also help regions overcome unemployment. Therefore, this study aims to see the role of small and medium industry investment on labor absorption in North Sulawesi Province, namely, the effect of SME investment on labor absorption. The data used in the study are secondary data, namely small and medium industry investment data and labor data in North Sulawesi Province, taken from the Central Statistics Agency (BPS) of North Sulawesi Province and then analyzed using the simple linear regression method using the Eviews 12 tool. The results of the study show that small and medium industry investment has a positive and significant effect on labor absorption in North Sulawesi Province. This certainly provides an illustration that the small and medium industry investment climate provides a good contribution to the absorption of labor. This means helping regions overcome unemployment. The results of this study are expected to help contribute to subsequent research related to the role of small and medium industry investment in labor absorption and also provide input to the government as a policymaker.

Suatu Riset Empiris Mengenai Hubungan Manajemen Resiko Kredit, Ukuran, Profitabilitas Serta Kepemilikan Bank-Bank Di BEI

Denny Hambali — 2024-10-31

This study investigates the relationship between bank size, profitability, and ownership to excess capital for credit risk management (CRM) in banks operating in Indonesia. Using data from 52 banks listed on the Indonesia Stock Exchange (IDX) over the period 2020 to 2023, a panel regression analysis model was applied to evaluate the relationship between these variables. The results show that bank size has a significant relationship with excess capital; larger banks tend to have more capital to manage credit risk. This finding is in line with the theory that large banks have more capacity to cope with market fluctuations and risks associated with lending. On the other hand, profitability does not show a positive and significant relationship with excess capital. This may be due to the fact that banks that highly prioritize profitability may tend to allocate their capital into more profitable investments, instead of keeping capital reserves for risk management. In addition, managerial ownership also does not show a significant relationship with excess capital. This indicates that decisions and strategies taken by managers do not necessarily contribute to strengthening capital reserves to address credit risk. This study confirms the importance of bank size and profitability in strengthening credit risk management in banks listed on the IDX. Larger bank size can provide better stability in risk management, while good profitability can help in strengthening the capital position.

Pengaruh Sanksi administrasi Pajak Terhadap Kepatuhan Wajib Pajak Kendaraan Bermotor

Sherli Oktavia Armena — 2024-10-31

This study aims to investigate the impact of tax administration penalties on the compliance behavior of motor vehicle taxpayers. It employs a quantitative research approach, focusing on registered motor vehicle taxpayers at the Solok City Samsat office. Data collection involves a Non-Probability sampling method, with a sample size of 100 respondents. Analysis is conducted using outer and inner models through SmartPLS 3.0 software. The findings indicate that tax administration sanctions significantly influence the compliance of motor vehicle taxpayers.

Analisis Strategi Pemasaran Bank Perekonomian Rakyat Dalam Menghadapi Persaingan Digital

Rezario Febrianta Chandra — 2024-10-31

Perkembangan digitalisasi zaman kini telah menjadi sebuah tantangan sekaligus peluang bagi berbagai jenis usaha di Indonesia, tidak terkecuali pada bisnis perbankan khususnya Bank Perekonomian Rakyat (BPR). Bank Perekonomian Rakyat merupakan suatu organisasi atau lembaga keuangan yang menjalankan aktivitas usahanya secara konvensional atau menggunakan prinsip syariah, yang berfokus dalam pemberian kredit kepada masyarakat, terutama dalam sektor usaha mikro, kecil, dan menengah (UMKM). Penelitian ini bertujuan untuk menganalisis bagaimana strategi pemasaran BPR dalam menghadapi persaingan digital, khususnya yang berada di wilayah kota Tanjungpinang. Penelitian ini menggunakan metode deskriptif kualitatif dengan pengumpulan data melalui wawancara mendalam, observasi, dan studi dokumen. Hasil dari penelitian menunjukkan bahwa beberapa BPR di wilayah kota Tanjungpinang telah menerapkan strategi diferensiasi produk, peningkatan layanan berbasis teknologi, inovasi strategi pemasaran melalui platform digital, dan kolaborasi dengan platform digital untuk mempertahankan daya saing. Namun, kendala seperti keterbatasan infrastruktur teknologi dan literasi digital nasabah menjadi tantangan yang utama bagi beberapa BPR yang menjadi subjek pada penelitian ini. Penelitian ini merekomendasikan peningkatan edukasi digital bagi nasabah dan investasi teknologi untuk mendukung keberlanjutan usaha.

Analisis Akuntabilitas, Transparansi dan Efisiensi Terhadap Produktivitas Sekolah Kecamatan Polokarto

Totok Susilo Pamuji Nugroho — 2024-10-31

This study aims to examine the effect of accountability, transparency and efficiency of financial management on school productivity in senior high school in Polokarto sub-district. This type of research is quantitative. The population in this study were 120 educators in senior high school in Polokarto sub-district. The sample in this study used purposive sampling method and obtained 50 educators in senior high school in accordance with predetermined criteria. The data analysis technique used is multiple regression analysis with SPSS 16.0 program. The results showed that the variables of accountability and transparency had no effect on school productivity. Meanwhile, the variable of financial management efficiency has an effect on school productivity.

Analisis SWOT sebagai Penentu Strategi Persaingan pada Toko Slamet Pasar Pusat Pekanbaru

Rama Gita Suci — 2024-10-31

SWOT analysis is useful for evaluating the strengths, weaknesses, and competitive advantages possessed by Toko Slamet with the aim that its business can still run in the midst of such a competitive competition, it must have strategic planning. To find out good planning and strategic, a data obtained by qualitative methods is needed. Based on the results of the study, the conclusion of Toko Slamet's SWOT analysis is that by using the Strength-Threats strategy, it can help Toko Slamet through the threats it is facing.

Peran Pendapatan Asli Daerah, Dana Perimbangan dan Belanja Daerah Terhadap Kemiskinan

Rizki Ramadhani — 2024-10-31

This study examines in more depth the role of regional spending as an intervening variable in its influence on Local Revenue (PAD), Special Allocation Funds (DAK), and Revenue Sharing Funds (DBH) in reducing poverty levels. The study uses data samples from the Special Region of Yogyakarta from 2018 to 2023 with the analysis tool EViews 13. To ensure the role of regional spending as a mediating variable, the Sobel test was used. The results of the study found that regional spending is able to mediate the relationship between Local Revenue and Revenue Sharing Funds in reducing poverty levels. However, no mediating role of regional spending was found in the effect of Special Allocation Funds on poverty levels. Regional spending independently has a significant impact on poverty reduction.

Factors Affecting Tax Avoidance In Property And Real Estate Sub Sector Companies Listed On The Indonesia Stock Exchange

Meta Nursita — 2024-10-31

This study aims to examine the effect of sales growth, profitability, fixed asset intensity and corporate social responsibility on tax avoidance in property and real estate sub-sector companies on the Indonesia Stock Exchangefor the 2018-2022 period. The research method used in this study was purposive sampling. The sample in this study was 42 companies listed on the Indonesia Stock Exchangefor the 2018-2022 period. Data analysis techniques begin with descriptive statistical tests, then continue with multicollinearity tests, overall model tests, regression model feasibility tests, and hypothesis tests. The statistical method used is panel data regression analysis. The results of the analysis in this study show that partially sales growth does not affect tax avoidance, profitability partially does not affect tax avoidance, fixed asset intensity partially affects tax avoidance and corporate social responsibility does not have a partial effect on tax avoidance and simultaneously sales growth, profitability, fixed asset intensity, and corporate social Responsibility affects tax avoidance.

Rancang Bangun Aplikasi E-Filling Pajak Versi Edukasi Berbasis Web

Musyafa Al Farizi — 2024-10-30

Education for E-Filling needs to be carried out to increase tax compliance and compliance from taxpayers. This is because prospective taxpayers who do not have an NPWP and E-FIN cannot access and know how to use the application. Therefore, it needs an educational e-filling application so that it can be accessed as a means of learning for prospective taxpayers such as students, students and prospective taxpayers who do not have an NPWP and E-FIN. This research is useful for the DJP to increase taxpayer compliance, one of which is with tax reports. In addition, for prospective taxpayers and taxpayers to make it easier for them in terms of tax education. The existence of this application will encourage Polines to become a center for Tax Education through the Polines Tax Center. The purpose of this research is to build a Web-based Education Version E-Filling Application System Design. The results of this tax education system are intended to facilitate and expand access and educational facilities for prospective taxpayers and novice taxpayers who are unfamiliar with taxes. With this, the results of this study can help the DJP to increase taxpayer compliance, one of which is with tax reports. In addition, the existence of this application will encourage the Semarang State Polytechnic to become a center for Tax Education through the Tax Center Polines. The results of this study analyzed the problems in the E-Filling system on the DJP Web portal using Use Case Diagram. Then the system design is modeled in the form of UML (Unified Modeling Lan guage). Then after that, this web implementation stage will be made web-based using the programming languages PHP, HTML, Javascript, CSS, MySQL database, Codeignite framework, and bootstrap.

Faktor-Faktor Yang Mempengaruhi Kepatuhan Wajib Pajak Kendaraan Bermotor Di Samsat Kendal

Feri Tristiawan — 2024-10-31

This study aims to examine the influence of taxpayer awareness, moral obligation, level of trust, quality of service, and tax sanctions on taxpayer compliance at Samsat Kendal. The data in this study were collected by conducting a questionnaire survey on 100 motor vehicle taxpayers registered at Samsat Kendal. Based on the accidental sampling research method, the total sample of the study was 100 taxpayers. The dependent or bound variable in this study is taxpayer compliance. The independent or free variables in this study are taxpayer awareness, moral obligation, level of trust, quality of service, and tax sanctions. The analysis tool in this study uses IBM SPSS Statistics 26. The results of the study indicate that taxpayer awareness has a positive but not significant effect on taxpayer compliance, moral obligation has a positive and significant effect on taxpayer compliance, the level of trust has a negative and not significant effect on taxpayer compliance, service quality has a positive and significant effect on taxpayer compliance, and tax sanctions have a positive and significant effect on taxpayer compliance.

Destinasi Pariwisata Super Prioritas Likupang dan Pertumbuhan Ekonomi Kabupaten Minahasa Utara

Chrisna Riane Opod — 2024-10-31

The growing tourism sector can bring much positive contribution to the economy, mainly in terms of income, GDP, generations of employment and economic growth. Likupang Super Priority Tourism Destination is located in North Minahasa Regency, North Sulawesi Province, has various potentials, uniqueness and attractions.The purpose of this study is to explore economic growth and the tourism sector in North Minahasa Regency, which is also explain its relations with the Likupang Super Priority Tourism Destination with a number potentials it has. This study uses a descriptive qualitative method, by conducting data tracing. Secondary data is the data used in this study. This study focuses on the Likupang Super Priority Destination, as well as North Minahasa Regency.The results of the study indicate that Tourism, in this case the development of the Likupang Super Priority Tourism Destination, has a number of potentials if developed properly. From data over several years, it can be concluded that economic growth in North Minahasa Regency has increased significantly in the years since the development of the Likupang DPSP began. By looking at the potential offered by the tourism sector for the regional economy, there is great hope that the development of the Likupang DPSP can provide a significant contribution to economic growth in North Minahasa Regency.

Analisis Kinerja Keuangan Menggunakan Balance Scorecard Pada Perusahaan Startup X

Dewa Ayu Mas Putriari Nusantari — 2024-10-31

Funding is a crucial point for a company, especially start-up companies that prioritize company growth. Startup require a large amounts of funding at the start of the company with the aim of accelerating the company's growth. However, large funding does not guarantee business continuity, especially in Indonesia, many start-up companies run into bankruptness in 2024 with the main cause is capital or funding problems. In line with this, a startup company needs to carry out an in-depth financial performance analysis to check the health of its business. One method used to analyze financial performance is Balance Scorecard. This method was chosen because it not only covers financial aspects but also other important aspects of a company. This research aims to assess the performance of one Startup company in Bali over the last 3 years using four perspectives in the Balance Scorecard. This type of research is quantitative research with a descriptive quantitative approach. The data are based on the company's financial reports from 2021 to 2023. The results of research using four perspectives in the Balance Scorecard method show that the company's performance is "not good". This startup company, which was founded in 2021, performed well at the start of their business, but in 2022 the company's performance experienced a significant decline. In 2023, the company will begin to improve its performance, although it not experience a significant increase in the result of the balance scorecard

Analisis Strategi Pemasaran Digital Dalam Meningkatkan Brand Awareness Pada UMKM Kuliner Di Kota Manado

Devie Mathilda Lumentut — 2024-10-31

The rapid development of digital technology has significantly influenced marketing strategies, including in the Micro, Small, and Medium Enterprises (MSMEs) culinary sector. Bandung, as one of Indonesia's culinary hubs, presents a highly competitive business environment, making it crucial for entrepreneurs to optimize digital marketing strategies to enhance brand awareness. This study aims to analyze the effectiveness of digital marketing strategies implemented by culinary MSMEs in Bandung in building brand awareness among consumers. Employing a qualitative approach, data were collected through in-depth interviews with culinary MSME owners and observations of their digital marketing activities. The findings reveal that the utilization of social media, content-based marketing, and search engine optimization (SEO) are the most effective strategies for increasing brand awareness. Additionally, customer engagement through active interactions and innovative content presentation plays a significant role in the success of digital marketing efforts. This research provides recommendations for culinary MSMEs in Bandung to further optimize their digital strategies to improve competitiveness in the digital era.

Analisis ROA, ROE, DER Terhadap Stock Prices (Penelitian Empiris pada Perusahaan yang Tergabung dalam Indeks LQ-45 pada BEI)

Feiby Novita Wantah — 2024-10-31

The price of stocks is a key indicator of the health and productivity of businesses, and it also serves as a means of investment for those who wish to make investments. Using the ratios of return on equity, return on asset, and debt to equity, the study's goal is to identify the factors that affect the price of stocks. This study uses companies in LQ45 that are listed on the Indonesian Stock Exchange for the years 2016–2023. This study employs a quantitative approach that is analyzed using a berganda regression using SPSS version 20. 96 companies that met the requirements were used as samples in this study. Purposive sampling was the sampling method used The study's findings indicate that return on equity and return on assets do not significantly affect the price of stocks. Conversely, DER indicates a significant but negative relationship with the stock price, indicating that higher leverage may be interpreted as detrimental by investors because to the potential risk associated with higher utang levels. To put it another way, this study highlights how important it is for businesses to strategically manage its modal structure since it demonstrates how important it is to follow the best possible utang rasio with regard to ekuitas in order to increase market value and investor confidence.

Dampak Pemahaman Sistem Informasi Akuntansi dan SistemPengendalian Internal Terhadap Kualitas Laporan Keuangan Pada (PT. Bank Syariah Indonesia KCP Di Makassar)

Sitti Murniati — 2024-10-31

The purpose of this research is to determine the effect of understanding the accounting information system on the quality of financial reports at Bank Syariah Indonesia KCP at Makassar. To determine the effect of understanding the internal control system on the quality of financial reports at Bank Syariah Indonesia KCP at Makassar. This research was carried out at PT. Indonesia Syariah Bank KCP at Makassar. The method used in this research uses a type of quantitative research with a method of analyzing the data obtained in the form of quantitative analysis. Quantitative analysis includes reliability test, normality test, multicollinearity test, heteroscedasticity test, regression analysis test, coefficient of determination test including F test and T test. Based on the results of partial and simultaneous hypothesis measurements, it shows that the variable understanding of the accounting information system and the internal control system variable have an influence positive and significant to the quality of PT's financial reports. Indonesian Syariah Bank KCP at Makassar.

Systematic Literatur Review : Seberapa Penting Disclosure Tone? Efek Disclosure Tone Terhadap Reaksi Investor

Ni Wayan Diah Puspita Sari — 2024-10-31

This research aims to explain the relationship between disclosure tone and investor reaction, which is also reflected in stock returns and firm value. This study employs a systematic literature review approach. The researcher identified 11 articles that met the established criteria for review. Based on the review results, there is a significant positive relationship between disclosure tone and investor reaction, stock returns, and firm value. A more optimistic or positive tone can build investor confidence, thereby influencing stock prices and firm value. Further research on the impact of disclosure tone is needed, particularly in developing countries such as Indonesia.

Peran Literasi Keuangan dan E-commerce dalam Membentuk Perilaku Konsumtif

Irawati — 2024-10-31

This study aims to analyze the influence of financial literacy and e-commerce on the consumer behavior of students of the Faculty of Economics and Business, Class of 2022, Universitas Teknologi Sumbawa. With increasing access to e-commerce platforms and growing financial literacy, it is important to understand the factors that influence students' consumer behavior. This study uses a quantitative approach with a multiple linear regression method, involving 100 respondents who are students of the Faculty of Economics and Business. The results of the study show that financial literacy has a negative and significant effect on students' consumer behavior, which means that the higher the level of financial literacy of students, the lower their tendency to engage in consumer behavior. Conversely, e-commerce has a significant positive effect on consumer behavior, which indicates that the more often students engage in e-commerce transactions, the higher their consumer behavior. With an R-square value of 0.876, this study shows that financial literacy and e-commerce can explain 87.6% of the variability in students' consumer behavior. This study provides important implications for improving financial literacy among students and managing wiser consumer behavior through more responsible use of e-commerce.

Pengaruh Motivasi Dan Lingkungan Kerja Terhadap Produktivitas Karyawan Pada PT. Kaltim Nusa Etika Sangatta

Rizkiawan — 2024-10-31

The purpose of this study is to determine the influence of motivation and work environment on employee productivity at PT. Kaltim Nusa Etika Sangatta. The data collection method in this study is a questionnaire using a census or saturation sampling technique as well as a population and sample of 34 respondents. Based on the results of this study, it shows that partially motivation has a positive and significant effect on employee productivity at PT. Kaltim Nusa Etika Sangatta, the work environment has a positive and insignificant effect on employee productivity at PT. Kaltim Nusa Etika Sangatta, as well as simultaneously motivation and work environment have a positive and significant effect on the productivity of employees of PT. Kaltim Nusa Etika Sangatta. The Coefficient of Determination (R²) of 0.456 (45.6%) can be interpreted that motivation (X¹) and work environment (X²) explain the variation of employee productivity variables (Y) by 45.6%.