Accountancy Department: Recent submissions
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Fauziah, Cerni Amelia (October 25, 2023)[more][less]
Abstract: Regional expenditure is the main aspect of regional financial management in a particular budget year, generally in one year. This research aims to determine the influence of regional taxes and regional levies on regional spending in Central Java Province. The sample in this research was obtained using a purposive sampling method, namely selecting samples using certain criteria with a total sample of 175. This research method is quantitative, using secondary data, namely reports on the realization of the regional income and expenditure budget for Central Java Province for the 2018-2022 period. The data analysis method uses descriptive statistical tests, classical assumption tests, data analysis techniques use multiple linear regression analysis and to test hypotheses using the t test (partial) and F test (simultaneous) and the coefficient of determination (R2 ) test with SPSS version 25. Research results This shows that regional taxes partially have a significant positive effect on regional spending, while regional levies have an insignificant negative effect on regional spending. Then simultaneously regional taxes and regional levies have a significant effect on regional spending. URI: http://192.168.252.215:8080/xmlui/handle/123456789/518 Files in this item: 1
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Aeni, Kartika Nurul (October 25, 2023)[more][less]
Abstract: Dignified Brebes Micro, Small and Medium Enterprises (MSMEs) are committed to improving the skills of the community in Brebes itself. The problem encountered in the field is the low use of accounting information, in this case the internet, to market MSME products. This study aims to determine and analyze the effect of educational level, business scale and length of business on the use of accounting information for business actors in Dignified Brebes MSMEs. The sampling technique in this study is total sampling. The population in this study were business actors in Dignified Brebes UMKM as many as 76 business actors. If the population is less than 100, then the entire sampel can be taken. The sample used is as many as 76 samples. The data used is primary data. Data were processed using SPSS version 17. The results of this research show that educational level partially has a positive and insignificant with a large influence of 28.1% direction towards the use of accounting information, business scale partially has a positive and significant with a large influence of 73.7% direction towards the use of accounting information, long business partially has a negative and significant with a large influence (-21.9%) direction towards the use of accounting information. Then the level of education, business scale and length of business simultaneously have a significant effect on the use of accounting information with significant value 0,000. URI: http://192.168.252.215:8080/xmlui/handle/123456789/516 Files in this item: 1
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Astuti, Ririn Widia (October 25, 2023)[more][less]
Abstract: Development of the Indonesian economy, tax policies will also follow. Therefore, tax is a phenomenon that is always developing in society. Taxes are an important source of state revenue and are used for the benefit of the Indonesian people. Taxes have a vital function for state finance and development so that the state is able to carry out its roles and functions in accordance with the law. This study aims to determine the influence of tax understanding, tax sanctions, and ease of tax application on motor vehicle taxpayer compliance in Brebes Regency. The sampling technique used purposive sampling technique, the number of samples in this study amounted to 400 respondents, the analytical method used in this study were multiple linear regression analysis, partial test, simultaneous test and the coefficient of determination. The results of the study showed that understanding of taxation has a significant effect on taxpayer compliance , tax sanctions have a positive and significant effect on taxpayer compliance, ease of tax application has a positive and significant effect on taxpayer compliance, the results of the analysis of the coefficient of determination show the contribution of the variable understanding of taxation tax sanctions and ease of tax application have a simultaneous effect on motor vehicle taxpayer compliance in Brebes Regency. URI: http://192.168.252.215:8080/xmlui/handle/123456789/509 Files in this item: 1
62201190033_Ririn Widia Astuti_Akt.pdf (1.190Mb) -
Susanti, Fora (October 25, 2023)[more][less]
Abstract: In the context of village governance, the significance of enhancing transparency and accountability in financial management is underscored by the prevalent challenge of low transparency and accountability levels. This challenge has the potential to lead to administrative failures, ill-informed policy decisions, and the potential proliferation of corrupt practices, ultimately detrimentally affecting both the community and overall village development. The primary aim of this research is to ascertain and analyze the individual and combined effects of Transparency, Accountability, and the Role of Village Officials on village financial management. The importance of this study lies in examining the extent to which village officials contribute to the establishment of transparent and accountable financial management practices in the Wanasari Sub-district. The research methodology employed is associative causality, designed to uncover relationships between independent and dependent variables. Based on the outcomes of the t-test and F-test analyses, it is evident that Transparency, Accountability, and the Role of Village Officials exert significant independent and simultaneous influence on village financial management. It is recommended that future researchers delve deeper into this study by introducing pertinent independent variables, thereby enriching the comprehension of village financial management. URI: http://192.168.252.215:8080/xmlui/handle/123456789/505 Files in this item: 1
62201190032-FORA SUSANTI-AKUNTANSI.pdf (4.423Mb) -
Solikhin (October 17, 2023)[more][less]
Abstract: This study aims to determine and analyze the influence of accounting information systems and budgets on the quality of service at the Sidamulya Health Center in Brebes. Research conducted using a type of quantitative research using primary data. The population in this study were BPJS/KIS/JKN/AKSES participant patients who were actively registered at Faskes 1 at the Sidamulya Health Center in 2022 with a total of 4,598. The sample in this study were 98 people. The sampling technique used the probability sampling method (random sample). Data analysis techniques using the SPSS program. Some of the tests used in analyzing the data in this study are Descriptive Statistical Test, Validity Test, Reliability Test, Classical Assumption Test including Normality Test, Multicollinearity Test, Heteroscedasticity Test, Multiple Linear Regression Analysis, Hypothesis Test including Statistical t (Partial) Test and Test Statistic F (Simultaneous), Test Coefficient of Determination (R2) The results of this study indicate that 1) The accounting information system has a significant effect on service quality of 4.306 at a significant level of 0.000. 2) Budget has a significant effect on service quality of 2.055 with a significant level of 0.043. 3) Accounting information system and budget. simultaneously has an influence on service quality of 299.279 with a significance of 0.000. URI: http://192.168.252.215:8080/xmlui/handle/123456789/503 Files in this item: 1
62201190028-SOLIKHIN-AKUNTANSI.pdf (2.495Mb) -
Iman, Moh. Khusen Nur (October 17, 2023)[more][less]
Abstract: Taxes play an important role in state revenue, through the rapid development of economic sectors and have the potential to increase tax revenue. According to the Small and Medium Enterprises Cooperative Office of Central Java Province, Brebes Regency has MSMEs with a total of 8385 units. With so many MSME actors who should be able to meet taxpayer compliance due to the lack of tax knowledge, the development of digitalization and MSME actors in Brebes Regency. This study aims to determine the effect of the level of tax understanding, income turnover and digitalization of services on tax compliance of taxpayers of micro, small and medium enterprises (MSMEs) Mitra Mandiri Brebes. This research was conducted at MSMEs Mitra Mandiri Brebes. This research method is quantitative research. This study used purposive sampling method. The analysis technique used is multiple linear regression. The results showed that the level of tax understanding had a significant positive direction with a large influence of 59%; while income turnover has a significant direction of 68%; and digitalization of services has a significant positive direction of 49% URI: http://192.168.252.215:8080/xmlui/handle/123456789/500 Files in this item: 1
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Apipah, Nuroksi (October 5, 2023)[more][less]
Abstract: This study aims to determine the effect of financial literacy, financial inclusion, financial technology simultaneously on the sustainability of MSMEs. This type of research is quantitative. The population of this study is MSME actors using a sample of 86 respondents. The survey collection method is by distributing questionnaires to respondents both directly and online using google forms. The technique of determining the number of samples in the study used purposive sampling techniques. The analysis used is multiple linear analysis using the SPSS 25 program. The results stated that: 1) financial literacy has a partial effect on the sustainability of MSMEs with a contribution of 26.7%. 2) financial inclusion does not have a partial effect on the sustainability of MSMEs with a contribution of - 13.4%. 3) financial technology has a partial effect on the sustainability of MSMEs with a contribution of 28.8%. 4) financial literacy, financial inclusion, financial technology simultaneously affect the sustainability of MSMEs, this is evidenced by the F test results of 23,983. The sustainability of MSMEs can be explained by the variation of three independent variables of 44.8%. URI: http://192.168.252.215:8080/xmlui/handle/123456789/485 Files in this item: 1
62201190022_Nuroksi Apipah_Akuntansi.pdf (8.555Mb) -
Indriyanti, Alfia (October 5, 2023)[more][less]
Abstract: Economic development will be followed by regulations or policies in the field of tax. Taxes are a growing thing in society. Tax is a mandatory contribution of residents of a region to local governments that regulate the interests of government and the public interest of a region. Regional tax is one of the original regional revenues that has high potential for development in each region in an area. This study aims to determine and analyze the effect of taxpayer income, taxpayer awareness and tax sanctions have a significant effect on taxpayer compliance in Brebes District.In this study using quantitative data methods with the collection of research data sources carried out with secondary and primary data carried out in the form of respondent perceptions, samples taken as many as 400 taxpayers in Brebes District. The data to be analyzed by this study are based on classical assumption tests, t tests, F tests and correlation determination tests. The results of this study show that the variables of taxpayer income, taxpayer awareness and tax awareness have a significant positive effect on taxpayer compliance. These results show that high income levels, taxpayer awareness and good tax sanctions are able to meet the tax obligations of the authorities in regional development. URI: http://192.168.252.215:8080/xmlui/handle/123456789/481 Files in this item: 1
62201190021_AlfiaIndriyanti_Akt.pdf (7.209Mb) -
Safitri, Dewi (October 5, 2023)[more][less]
Abstract: Financial literacy, financial behavior and income are driving factors for an individual to make an investment decision. This study aims to determine the influence of financial literacy, financial behavior and income on investment decisions. This research method is descriptive quantitative. The sampling technique uses the random sampling technique. analysis of the data used is multiple linear regression analysis, partial test, simultaneous test and coefficient of determination. The results of the study show that financial literacy has a positive and significant direction with a large influence of 48.6% on investment decisions, financial behavior has a positive and significant direction with a large influence 12.5% on investment decisions, income has a positive and significant direction with a 9.4% influence on investment decisions, financial literacy, financial behavior and income have a simultaneous influence on investment decisions of 64 % and 36% in influenced by other factors or variables that are not examined. URI: http://192.168.252.215:8080/xmlui/handle/123456789/479 Files in this item: 1
62201190020_Dewi Safitri_Akuntansi.pdf (1.996Mb) -
Mukarromah, Umi (October 5, 2023)[more][less]
Abstract: Economic developments will be followed by regulations or policies in the tax sector. Every year, transparency and responsibility are paramount. Good management of tax collections has been proven to greatly influence regional development and state development. The purpose of this study was to determine and analyze the effect of taxpayer attitudes, tax sanctions, and accountability of public services on taxpayer compliance in Samsat Paten, Larangan District. The sample for this research was 400 respondents. The method for collecting research data is to use a questionnaire by giving it to taxpayers in the Patent Samsat area, Larangan District. The testing tool used SPSS version 25. To analyze the data in this study, it used the classic assumption test, F test, t test and correlation test of determination, but before that it had to test the validity and reliability first. The results of this study indicate that the attitude of the taxpayer has a positive and significant effect on taxpayer compliance, tax sanctions have a positive and significant effect on taxpayer compliance, public service accountability has a positive and significant effect on taxpayer compliance and the attitude of the taxpayer taxes, tax sanctions, and public service accountability simultaneously have a significant effect on taxpayer compliance. URI: http://192.168.252.215:8080/xmlui/handle/123456789/477 Files in this item: 1
62201190019_UmiMukarromah_AKT.pdf (5.980Mb) -
Indriyani, Desi (October 5, 2023)[more][less]
Abstract: This study aims to determine the effect of using technology and financial reports on increasing profits for UMKM Mitra Mandiri Brebes players. This research is a type of quantitative research with the number of respondents as many as 86 MSMEs Mitra Mandiri Brebes. Data was obtained by distributing questionnaires using the media google form. Samples were selected using purposive sampling criteria and then calculated using the Slovin formula. The data used are primary data in the form of respondents' answers and processed using SPSS version 25.0 including correlation tests, reliability tests, multiple linear regression tests, t tests, and f tests. The results of this study indicate that the use of technology and financial reports to increase profits in Mitra Mandiri Brebes MSME actors. The results of this study indicate that the use of technology and financial reports has a positive and significant effect on increasing profits for UMKM Mitra Mandiri Brebes players. URI: http://192.168.252.215:8080/xmlui/handle/123456789/338 Files in this item: 1
62201190016-Desi indriyani-Akuntansi.pdf (1.191Mb) -
Azizah, Nafa Faiqotul (October 17, 2023)[more][less]
Abstract: Current developments in technology and information have made people very consumptive and forget to invest in preparation for the future, especially the millennial generation. This research was conducted in Brebes Regency, especially for the younger generation. The purpose of this research is to determine the effect of Financial Literacy, Income and Investment Intentions on Mutual Fund Investment Decision Making. The population in this study were 667,297 residents of Brebes Regency aged 15 to 34 years. The samples included in this study were 400 residents of Brebes Regency. The data used is primary data, namely by distributing questionnaires and using secondary data, namely by taking data from the Central Bureau of Statistics (BPS) Brebes. This study uses validity and reliability tests, classical assumption tests, multiple linear regression tests, hypothesis testing and coefficient of determination tests. The test tool uses SPSS version 26. The results of this study indicate that: 1) financial literacy has a positive and significant effect on mutual fund investment decision making, 2) income has a positive and significant effect on mutual fund investment decision making, 3) investment intensity has a positive and significant effect on investment decisions Mutual fund investment decisions and 4) financial literacy, income and investment intensity simultaneously and significant effect on mutual fund investment decision making. URI: http://192.168.252.215:8080/xmlui/handle/123456789/333 Files in this item: 1
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Arti, Laila Putri Setia (October 17, 2023)[more][less]
Abstract: This study aims to determine and analyze the effect of profitability, liquidity and CSR disclosures listed on the Indonesia Stock Exchange. The method used is quantitative research, with secondary data in the form of annual financial reports of food and beverage companies listed on the IDX for the 2017-2021 period. The research population is 33 food and beverage companies listed on the IDX. The sampling technique used purposing sampling, obtained a sample of 16 companies. This study uses a tool to analyze data with the IBM SPSS version 25 program. The result of the analysis is that profitability (ROA) has a significant positive effect on firm value, liquidity (CR) and CSR disclosure do not have a significant negative effect on firm value. profitability, liquidity and CSR disclosure simultaneously have a positive and significant effect on firm value URI: http://192.168.252.215:8080/xmlui/handle/123456789/330 Files in this item: 1
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Nurkholik, Ahmad (October 17, 2023)[more][less]
Abstract: Fraud is a behavior that is against the law but still occurs from year to year with different motives. So the researcher intends to analyze and detect fraudulent financial reporting through the fraud hexagon, which consists of stimulus, opportunity, capability, rationalization, arrogance, and collusion. The sample used is LQ 45 index companies listed on the Indonesia Stock Exchange for the period 2018–2022, with a total sample of 125 obtained through a purposive sampling technique. Researchers used quantitative descriptive research with panel data regression analysis techniques. The analysis uses the Common Effect Model (CEM) with the help of Eviews 12 software. The results show that the pressure presented by financial stability has a significant effect on the potential for fraudulent financial reporting. Meanwhile, opportunity through ineffective monitoring, capability seen from the change of directors, rationalization seen from the change of auditors, arrogance seen from the number of CEO photos, and collusion seen from cooperation with government projects have no significant effect on the potential for fraudulent financial reporting. This research can be used as a reference for future researchers and for investors to stay away from factors related to fraudulent financial statements. URI: http://192.168.252.215:8080/xmlui/handle/123456789/328 Files in this item: 1
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Fitriyani, Nurul (October 17, 2023)[more][less]
Abstract: Increasing taxpayer compliance is carried out one way by increasing tax rates and service quality and service innovation in responsibility villages, one of which is land and building tax. , in this study using quantitative research and using primary data in the form of distributing questionnaires or questionnaires the population of this research is all land and building tax payers in the village of liability as many as 3,545 taxpayers with sampling techniques using probability sampling techniques using simple random sampling techniques so that obtained 100 respondents with an error rate of 10% while for this research model using a multiple linear regression model with the help of IBM SPSS 29. For the results of this study it can be concluded that tax rates have a significant positive effect on taxpayer compliance, and seen from research service quality has a positive effect significantly to taxpayer compliance, seen from service innovation research has a significant positive effect on taxpayer compliance. while for the study of tax rates, service quality and service innovation simultaneously have a significant positive effect on taxpayer compliance. URI: http://192.168.252.215:8080/xmlui/handle/123456789/325 Files in this item: 1
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Setyaningsih, Asih (October 17, 2023)[more][less]
Abstract: Return On Assets (ROA) is a ratio used to estimate the company's management in obtaining overall profits caused by several factors. This study aims to determine and analyze the effect of Operational Income Operating Costs (BOPO), Loan to Deposit Ratio (LDR), and Net Interest Margin (NIM) on Return On Assets (ROA) in Banking Companies Listed on the Indonesia Stock Exchange. This research is important because it is to find out and analyze how much the factors influence ROA, as well as to assess banking capabilities in managing the quality of banking effectiveness as a whole. This research method uses quantitative descriptive research. This study uses secondary data in the form of annual financial reports of banking companies listed on the IDX for the 2018- 2022 period. The population of this study is a bank listed on the IDX as many as 46 banks. The sampling technique used purposing sampling with 3 criteria, so that the samples in this study were 23 banking companies. This study uses tools to analyze data with the IBM SPSS version 29 program. The result of this analysis is that BOPO has a negative and significant effect on ROA. LDR has no significant effect on ROA. NIM has a positive and significant effect on ROA. BOPO, LDR, and NIM simultaneously have a positive and significant effect on ROA. This research can be used by company management to pay more attention to the company's BOPO and NIM values so that it can stabilize finances and can encourage investors to invest their capital, and company management can also pay attention to managing credit that will be given to customers to minimize the occurrence of problem loans. URI: http://192.168.252.215:8080/xmlui/handle/123456789/323 Files in this item: 1
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Indriani, Melly Pitria (November 5, 2023)[more][less]
Abstract: Regional Financial Independence is one of the main elements that determines whether a regional government has been able to reduce dependence on transfer revenues to finance its own government activities through local revenue as a form of regional autonomy. The purpose of this study is to determine the factors that influence regional financial independence through local revenue, general allocation funds and capital expenditures either partially or simultaneously. Sampling technique using saturation sampling technique with a total sample of 60 samples. The research method is quatitive, the type of data used is secondary data, is the report on the realization of the Brebes District Regional expenditur revenue budget for the 2018-2022 period. The data analysis method used descriptive statistical tests, classical assumption test, the data analysis techniques used multiple linear regression and to test hypotheses using t (partial) and F (simultan) and to test coeficient determination (R2 ) with of the SPSS version 25. The results of the study stated that regional original income partially had a positive significant effect, General allocation funds have a negatif significant effect and capital expenditures have a negatif effect and not significant on the level of regional financial independence and simultaneously regional original income, general allocation funds and capital expenditures have a significant effect on the level of regional financial independence. URI: http://192.168.252.215:8080/xmlui/handle/123456789/320 Files in this item: 1
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Roseniati, Irna (November 5, 2023)[more][less]
Abstract: APBD can be used to see economic growth through increasing regional and community income. An APBD plan and APBD realization is a key to the success of a region, so it must be done in optimizing income by utilizing existing resources and welfare needs. This study aims to determine and analyze the influence of the APBD plan and the realization of the APBD on the economic growth of Brebes Regency partially or simultaneously. This research takes an empirical study in Brebes Regency in the 2018-2022 period. The sample or population is taken from the APBD LRA with income and expenditure indicators using a sampling technique of the saturated sampling type. The research method is a quantitative type with a comparative study using secondary data taken from the 2018-2022 Brebes Regency APBD. Statistical analysis of data using the SPSS version 25 program with Multiple Linear Regression analysis tools. The results of the study show that partially the APBD plan has a positive but not significant effect on economic growth and the realization of the APBD has a negative but not significant effect on economic growth. As well as to simultaneously have a positive but not significant effect on economic growth. URI: http://192.168.252.215:8080/xmlui/handle/123456789/318 Files in this item: 1
62201190002-IRNA ROSENIATI-AKUNTANSI.pdf (1.802Mb) -
Wulandari, Sasti (November 5, 2023)[more][less]
Abstract: Village fund allocations are balancing funds received by the Regency or City in the regional revenue and expenditure budget (APBD) after deducting special allocation funds. This research was conducted to find out and analyze how much influence village fund allocation has on economic growth, the human development index and extreme poverty in Brebes district. This research was conducted to find out what factors influence the allocation of village funds in Brebes district. The approach in this research is a quantitative approach. The data collection method uses data that can be obtained on the BPS Brebes district website, the village empowerment service. The population and samples in this study were 12. The sample selection used a saturated sampling technique of 12 samples. The data used is secondary data. Hypothesis testing using PLS 4.0. The theoretical basis used is the theory of village fund allocation, economic growth, human development index and extreme poverty. The results showed that: 1) Allocation of village funds has a significant positive effect on economic growth, 2) Allocation of village funds has no and no significant effect on the human development index, 3) Allocation of village funds has no significant effect on extreme poverty. URI: http://192.168.252.215:8080/xmlui/handle/123456789/317 Files in this item: 1
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Isnaeni, Rita (November 5, 2023)[more][less]
Abstract: This study entitled “The Influence of Accountability and Transparency in Management of the Village Revenue and Expenditure Budget (APBDes) in Sarireja Village, Tanjung District, Brebes Regency”. This study aims to determine: the effect of partial and simultaneous accountability and transparency on the management of APBDes. This type of research is quantitative. The population of this research is village officials, members, VCB (Village Consultative Body) and community leaders using a sample of 50 respondents. Data collection method by distributing questionnaires to respondents directly. The technique of determining the number of samples in the study used a random sampling technique. The analysis used is multiple linear regression analysis using the SPSS 25 program. The results of the study stated that: 1) accountability had a partial effect on the management of the APBDes with a contribution of 43.4%. 2) transparency has no partial effect on the management of the APBDes. 3) accountability and transparency simultaneously affect the management of APBDes with a contribution of 56.6%. APBDes management can be explained by the variation of the two independent variables of 43.4%. More attention is needed from the government of Sarireja Village, Tanjung Subdistrict so that the management of the APBDes can be more accountable and transparent. URI: http://192.168.252.215:8080/xmlui/handle/123456789/311 Files in this item: 1
62201180036-Rita Isnaeni-Akuntansi.pdf (5.822Mb)
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