Accountancy Department
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Prayoga, Aldi (July 26, 2022)[more][less]
Abstract: In today's global economy, UMKM are one of the powerful economic engines for the development of most of the national economy. One of the problems faced is the low quality of financial reports produced by business actors. Low quality financial reports can cause difficulties in running a business, being aware of situations and conditions like this, it is necessary to have innovation in the preparation of financial statements in accordance with financial accounting standards, namely Financial Accounting Standards for Entities, Micro, Small and Medium (SAK EMKM). This study aims to analyze and determine the effect of Accounting Understanding, Education Level, Work Experience and Business Size on the Quality of Financial Reports in UMKM in Brebes Regency. This research is a quantitative study using primary data by distributing questionnaires. The sample of this research is 110 UMKM in Brebes Regency. The research instrument test uses validity and reliability tests. The results of the validity test of the statement proved valid. The results of the reliability test stated that the questionnaire was reliable. Hypothesis test using multiple linear regression test preceded by normality test, multicollinearity test and heteroscedasticity test. Furthermore, hypothesis testing is carried out using a partial test (t test), simultaneous test (F test) and the Coefficient of Determination Test (R). The results of this study indicate that there is a positive effect of (1) Accounting Understanding on the Quality of UMKM Financial Reports. (2) There is a positive effect of Education Level on the Quality of UMKM Financial Reports. (3) There is no positive influence of Work Experience on the Quality of UMKM Financial Reports. (4) There is a positive effect of Business Size on the Quality of UMKM Financial Reports. (5) There is a joint influence, Accounting Understanding, Education Level, Work Experience and Business Size on the Quality of Financial Reports in UMKM. Files in this item: 1
62201180001-ALDI PRAYOGA.pdf (3.080Mb) -
Apriyani Khumaeroh, Susi (July 26, 2022)[more][less]
Abstract: This study aims to determine and analyze the effect of income on capital expenditures, special allocation funds (DAK) on capital expenditures, excess budget calculation (SiLPA) on capital expenditures, income, special allocation funds (DAK) and excess budget calculations (SiLPA). to capital expenditures. In the BLUD UPTD Puskesmas Tanjung, the increase in the implementation of capital expenditures occurred in the fourth quarter of a budget period, as well as the Special Allocation Fund (DAK) which experienced an accumulation of accountability at the end of the year because the implementation of planned activities could not be carried out due to the many activities that had to be done. held. When the planned budget is not absorbed optimally, it will add to the accumulation of the remaining budget calculations at the end of the previous year's fiscal year.The research was conducted using quantitative research using secondary data. The population in this study is the financial report of the BLUD UPTD Tanjung Health Center in 2018-2020. The sample in this study was 36 data, the sampling technique used was purposive sampling technique. The data analysis technique used SPSS 16.0 program.The results of this study indicate that 1) Income has a significant effect on capital expenditures. 2) The Special Allocation Fund (DAK) does not have a significant effect on capital expenditures. 3) The Remaining Budget Calculation (SiLPA) has a significant effect on capital expenditures. 4) Revenue, Special Allocation Fund (DAK) and Budget Calculation Excess (SiLPA) simultaneously have an effect on capital expenditure. URI: http://192.168.252.215:8080/xmlui/handle/123456789/739 Files in this item: 1
62201180029-SUSI APRIYANI KHUMAEROH.pdf (1.841Mb) -
Cahyani Eka Putri, Hidayati (March 4, 2022)[more][less]
Abstract: This study aims to analyze the financial performance of laying quail farms in Bulakamba District, Brebes from January to December 2020 in terms of profitability, liquidity, and solvency. This study uses descriptive and qualitative analysis methods, focusing on the financial performance of livestock. The types and sources of data used are secondary data in the form of balance sheet financial statements and profit and loss financial statements from January - December 2020, the data is taken directly from farms located in Bulakamba District, Brebes. The object of the research was carried out in laying quail farms in Bulakamba District, Brebes. The sampling technique used was purposive sampling technique. The analysis used is a qualitative analysis consisting of the ratio of profitability (economic profitability), liquidity ratio (current ratio) and solvency ratio (debt to equity ratio). Based on the research, the research results obtained are Mr. Roni's farm has a fairly good performance, the profitability level is 0.70 and the liquidity level is 1.60 and for the calculation of the solvency ratio level of 0.63% which is too high when compared to the calculation of the solvency ratio of other breeders. Mr. Aripin's farm has a very good performance, a profitability rate of 0.76 and a liquidity level of 2.19 and for the calculation of the solvency ratio level of 0.49% which is lower than the calculation of the solvency ratio of other breeders. Mr. Rasjo's farm has a fairly good performance, the profitability level is 0.72 and the liquidity level is 1.67 and the solvency ratio is 0.61%. Mr. Kito's farm has a fairly good performance, a profitability rate of 0.69 and a liquidity level of 1.63 and for the calculation of the solvency ratio of 0.57% which is lower than the calculation of the solvency ratio of other breeders. Mr. Jeri's farm has a fairly good performance, a profitability level of 0.63 and a liquidity level of 1.62 and for calculating the solvency ratio of 0.63% which is slightly higher than the calculation of the solvency ratio of other breeders. URI: http://192.168.252.215:8080/xmlui/handle/123456789/718 Files in this item: 1
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Izzati, Nurul (July 26, 2022)[more][less]
Abstract: This research is motivated by the renewal of financial statements into integrated reporting which causes various reactions from investors, so that many factors make integrated reporting disclosures high which causes high earnings response coefficients. This study aims to examine empirically the effect of audit quality and profitability on earnings response coefficient with integrated reporting as an intervening variable. The independent variables in this study are audit quality as measured by KAP reputation and profitability as measured by Return On Assets (ROA). The dependent variable used is the earnings response coefficient which is measured using the regression results between cumulative abnormal returns and unexpected earnings. Meanwhile, the intervening variable used is integrated reporting as measured by the elements in the integrated reporting framework published by The International Reporting Council (IIRC). The population in this study are manufacturing companies listed on the Indonesia Stock Exchange (IDX). Data for audit quality, profitability, and integrated reporting variables are taken from annual reports taken from the official website of each company, while data for earnings response coefficient variables are taken from the yahoo finance time window. Data analysis and hypothesis testing in this study used Path Analysis with the help of the SPSS 25 application. The results of this study found that audit quality has an effect on integrated reporting, profitability has no effect on integrated reporting, audit quality has no effect on earnings response coefficient, profitability has a negative effect on earnings response coefficient, integrated reporting has an effect on earnings response coefficient, audit quality has a negative effect on earnings. response coefficient through integrated reporting, and profitability has a negative effect on earnings response coefficient through integrated reporting as an intervening variable. URI: http://192.168.252.215:8080/xmlui/handle/123456789/713 Files in this item: 1
62201180010-NURUL IZZATI.pdf (1.651Mb) -
Azizah (September 29, 2022)[more][less]
Abstract: Since the existence of regional autonomy, every regional government is required to manage regional finances so that regional supervision is needed to prevent fraud. This study aims to examine and analyze the relationship between competence, independence, integrity and professional ethics whether it has a significant influence on audit quality in regional financial supervision at the Brebes Regency Inspectorate Office. The population in this study were 34 auditors inspecting Brebes Regency with sample selection using a census. This research data uses primary data and from 34 questionnaires, only 33 questionnaires were returned and processed to test hypotheses. And the analysis technique of this study used multiple linear regression which was useful for testing the effect of hypotheses and used analytical software in the form of SPSS version 25 in 2022. Results The analytical test in this study illustrates that the competence and independence of the Brebes district inspectorate auditor has no significant effect on audit quality. Meanwhile, integrity and professional ethics have a significant influence on audit quality. URI: http://192.168.252.215:8080/xmlui/handle/123456789/712 Files in this item: 1
62201180012-AZIZAH.pdf (1.251Mb) -
Apipah, Nuroksi (October 1, 2023)[more][less]
Abstract: Penelitian ini bertujuan untuk mengetahui : pengaruh literasi keuangan, inklusi keuangan, financial technology secara simultan terhadap sustainabilitas UMKM. Jenis penelitian ini adalah kuantitattif. Populasi penelitian ini adalah pelaku UMKM dengan menggunakan sampel sebanyak 86 responden. Metode pengumpulan survey dengan cara membagikan kuesioner pada responden baik secara langsung maupun melalui online menggunakan google form. Teknik penentuan jumlah sampel dalam penelitian menggunakan Teknik purposive sampling. Analisis yang digunakan adalah analisis linear berganda dengan menggunakan program SPSS 25. Hasil penelitian menyatakan bahwa: 1) literasi keuangan berpengaruh secara parsial terhadap sustainabilitas UMKM dengan kontribusi 26.7%. 2) inklusi keuangan tidak berpengaruh secara parsial terhadap sustainabilitas UMKM dengan kontribusi -13,4%. 3) financial technology berpengaruh secara parsial terhadap sustainabilitas UMKM dengan kontribusi 28,8%. 4) literasi keuangan, inklusi keuangan, financial technology berpengaruh secara simultan terhadap sustainabilitas UMKM hal ini dibuktikan dari hasil uji F sebesar 23,983. Sustainabilitas UMKM dapat dijelaskna oleh variasi dari tiga variabel independent sebesar 44,8%. URI: http://192.168.252.215:8080/xmlui/handle/123456789/699 Files in this item: 1
62201190022_Nuroksi Apipah_Akuntansi.pdf (8.555Mb) -
Syarifatul Azizah, silvia (September 26, 2022)[more][less]
Abstract: Since the regional autonomy law was enacted in Brebes Regency, the regional government is required to manage the finances built in the Brebes Regency, which will certainly affect Regional Expenditures and Regional Original income. This study aims to determine and analize the effect of local revenue, regional levies, and tax contributions on regional expenditures. Partially or simultaneously with the object of research at the BAPENDA and BPKAD offices in Brebes Regency in 2017-2021. This type of research is quantitative research using secondary data obtained from the Bapenda and Bpkad offices in Brebes Regency 2017-2021. The population of this study uses the realization of the APBD in Brebes Regency from a month because the sample in this study uses purposive sampling. The data used is secondary data. Which then carried out tests such as descriptive statistical analysis test, classical assumption test, multiple linear regression analysis and research hypothesis testing. The test was carried out with the help of SPSS version 25 sofware. Based on the tests that have been carried out, the results of this study indicate that 1) local revenue has a positive and significant effect on regional expenditures, 2) regional retributions have a significant and positive effect on regional expenditures, 3) the contribution of local taxes is positive and significant on regional expenditures and 4) local revenue, regional levies, local tax contribution have a significant simultaneous effect on regional spending. URI: http://192.168.252.215:8080/xmlui/handle/123456789/695 Files in this item: 1
62201180011-SILVIA SYARIFATUL AZIZAH.pdf (2.412Mb) -
Roseniati, Irna (October 1, 2023)[more][less]
Abstract: APBD dapat digunakan untuk melihat adanya pertumbuhan ekonomi melalui peningkatan pendapatan daerah dan masyarakat. Suatu rencana APBD dan realisasi APBD merupakan sebuah kunci keberhasilan suatu daerah sehingga harus dilakukan dalam mengoptimalkan pendapatan dengan memanfatkan sumber daya yang ada dan kebutuhan kesejahteraan. Penelitian ini bertujuan untuk mengetahui dan menganalisis pengaruh rencana APBD dan realisasi APBD terhadap pertumbuhan ekonomi Kabupaten Brebes secara parsial maupun simultan. Penelitian ini mengambil studi empiris di Kabupaten Brebes pada periode 2018- 2022. Sampel atau populasi diambil dari LRA APBD dengan indikator pendapatan dan belanja dengan teknik pengambilan sampel berjenis sampling jenuh. Metode penelitian berjenis kuantitatif dengan studi komporatif menggunakan data sekunder yang diambil dari APBD Kabupaten Brebes tahun 2018-2022. Analisis statistika data menggunakan program SPSS versi 25 dengan alat analisis Regresi Linier Berganda. Hasil penelitian menunjukan bahwa secara parsial rencana APBD berpengaruh positif tapi tidak signifikan terhadap pertumbuhan ekonomi dan realisasi APBD berpengaruh negatif tapi tidak signifikan terhadap pertumbuhan ekonomi. Serta untuk secara simultan berpengaruh positif tapi tidak siginifikan terhadap pertumbuhan ekonomi. URI: http://192.168.252.215:8080/xmlui/handle/123456789/670 Files in this item: 1
62201190002-IRNA ROSENIATI-AKUNTANSI.pdf (1.802Mb) -
Puji Astuti, Sholikha (July 29, 2022)[more][less]
Abstract: Return On Assets (ROA), Return On Equity (ROE), and Price Earning Ratio (PER) are indicators in analyzing stocks. This study aims to determine: the effect of Return On Assets (ROA), Return On Equity (ROE), and Price Earning Ratio (PER) partially and simultaneously on stock prices. This type of research is quantitative. The population in this study are companies listed in the LQ45 index on the Indonesia Stock Exchange in 2016-2020 with a sampling technique that is purposive sampling method and obtained 44 companies that meet the criteria. The data analysis technique used is multiple linear regression analysis and hypothesis testing using statistical tests, namely t-test and f-test. The results of the study state that: 1) Return on Assets (ROA) partially has a positive and insignificant direction on stock prices with a tcount value smaller than ttable (0.260 < 1.971) with a significance value of 0.795 > 0.05 and the magnitude of the effect is 0. ,2%; 2) Return On Equity (ROE) partially has a positive and significant direction on stock prices with a value of tcount greater than ttable, namely (3.186 > 1.971) with a significance value of 0.002 < 0.05 and the magnitude of the effect is 4.5%; 3) Price Earning Ratio (PER) partially has a positive and significant direction on stock prices with a value of tcount greater than ttable, namely (73.552 > 1.971) with a significance value of 0.000 <0.05 and the magnitude of the effect is 76.3%; 4) ROA, ROE, and PER simultaneously have a positive and significant direction on stock prices with a value of tcount less than ttable, namely (2137.33 > 3.04) with a significance value of 0.000 < 0.05. The result of the coefficient of determination (Adjusted R2) is 0.967, which means 96.7% of stock price variations can be explained by variations of the three independent variables while the rest is explained by other reasons outside the study such as other financial ratios or policies from companies or the government. URI: http://192.168.252.215:8080/xmlui/handle/123456789/669 Files in this item: 1
62201180028-SHOLIKHA PUJI ASTUTI.pdf (2.023Mb) -
Azkiah, Iza (October 1, 2023)[more][less]
Abstract: Hotel tax revenue has the potential to increase local revenue. This study aims to determine the influence of the Effectiveness and Contribution of Hotel Tax Revenue on Regional Original Revenues of Brebes Regency. The urgency of this research is because researchers want to find out more about the effectiveness and contribution of hotel taxes in Brebes Regency, considering that Brebes Regency has become an industrial area and has many tourist spots. This study used a quantitative descriptive method. The data used were secondary data obtained from laws, government regulations, and data from the Regional Development Planning Board of Brebes Regency. The technique of determining the sample using simple random sampling technique and Data analysis used SPSS 25. The results of this study indicate that the effectiveness of hotel tax revenue, the contribution of hotel tax revenue has a positive and significant effect on local revenue. As well as simultaneously the effectiveness and contribution of hotel taxes have a positive effect on local revenue. This research can be used by BAPENDA of Brebes Regency to further improve its performance in collecting data on all potential local taxes, carrying out strict supervision in the tax collection process, outreach to all stakeholders, and collecting taxes directly to the public. URI: http://192.168.252.215:8080/xmlui/handle/123456789/660 Files in this item: 1
62201190026_Iza Azkiah_Akuntansi.pdf (1.776Mb) -
Susanti, Susi (July 29, 2022)[more][less]
Abstract: This study aims to determine: the influence of the accounting system and internal control partially and simultaneously on the success of MSMEs. This type of research is quantitative. The population of this study was members of MSMEs using a total sample of 86 respondents. The method of collecting surveys by distributing questionnaires to respondents both directly and online using google forms. The technique of determining the number of samples in the study uses the purpose sampling technique. The analysis used was multiple linear regression analysis using the SPSS 25 program The results of the study stated that: 1) the accounting system partially affects the success of MSMEs with a contribution of 32.4%. 2) internal control partially affects the success of MSMEs with a contribution of 52.3%. 3) the accounting system and internal control simultaneously affect the success of MSMEs with a contribution of 52.3%. The success of MSMEs can be explained by the variation of two independent variables of 45.4%. There needs to be more attention from the local government so that MSMEs will grow. URI: http://192.168.252.215:8080/xmlui/handle/123456789/654 Files in this item: 1
62201180032-SUSI SUSANTI.pdf (2.376Mb) -
Roro A, Dwindariswari (Universitas Muhadi Setiabudi, August 22, 2022)[more][less]
Abstract: Penelitian-penelitian sebelumnya telah membahas mengenai adopsi Internatonal Financial Reporting Standard (IFRS) mampu memengaruhi relevansi nilai iformasi dan reliabilitas sebagai proksi dari kualitas informasi akuntansi. Hal tersebut dikonfirmasi oleh teori agensi dalam mengolah laporan keuangan tahunan dan penyampaian informasi akuntansi. Oleh karena itu, penelitian ini bertujuan untuk mengetahui dan membuktikan kembali pengaruh dari adopsi IFRS terhadap kualitas informasi akuntansi baik secara parsial maupun secara simultan dengan objek penelitian perusahaan publik yang terdaftar di Bursa efek Indonesia periode tahun 2017 - 2020. Jenis penelitian ini adalah penelitian kuantitatif dengan menggunakan jenis data sekunder yang diperoleh dari laporan keuangan tahunan perusahaan publik yang terdaftar di Bursa Efek Indonesia. Penentuan sampel diambil dengan menggunakan teknik purposive sampling yang selanjutnya dilakukan pengujian- pengujian seperti uji analisis statistik deskriptif, uji asumsi klasik, analisis regresi linear berganda dan uji hipotesis penelitian. Pengujian tersebut dilakukan dengan menggunakan software SPSS versi 25. Berdasarkan pengujian-pengujian yang telah dilakukan, hasil penelitian ini menunjukkan bahwa adopsi IFRS berpengaruh positif terhadap relevansi nilai informasi, adopsi IFRS berpengaruh positif terhadap reliabilitas. Selain itu secara simultan adopsi IFRS berpengaruh signifikan terhadap relevansi nilai informasi dan reliabilitas URI: http://192.168.252.215:8080/xmlui/handle/123456789/652 Files in this item: 1
62201180004-DWINDARISWARI RORO A.pdf (1.628Mb) -
Kholifah, Ismi Nur (Universitas Muhadi Setiabudi, July 29, 2022)[more][less]
Abstract: Besarnya tunggakan pembayaran pajak kendaraan bermotor Propinsi Jawa Tengah termasuk Kabupaten Brebes. Kabupaten Brebes terdapat banyaknya wajib pajak yang menunggak membayar pajak. Pendapatan yang dihasilkan dari pajak kendaraan seluruhnya untuk pembangunan daerah. Penelitian ini bertujuan untuk mengetahui dan menganalisis faktor-faktor yang mempengaruhi penerimaan pajak kendaraan bermotor di wilayah brebes. Penelitian ini mengambil studi empiris di Kabupaten Brebes periode 2016-2020. Hal ini dikarenakan pajak adalah iuran wajib yang dipungut oleh pemerintah dari masyarakat (wajib pajak) untuk menutupi pengeluaran rutin negara dan biaya pembangunan tanpa balas jasa yang dapat ditunjuk secara langsung. Populasi pada penelitian ini disajikan dalam adalah laporan realisasi penerimaan pajak kendaraan bermotor yang terdapat di kantor UPPD Brebes tahun 2016-2020. Sampel dari penelitian ini menggunakan metode sampling jenuh sehingga sampel penelitian ini keseluruhan laporan jumlah kendaraan bermotor, jumlah penduduk, pertumbuhan ekonomi dan penerimaan pajak kendaraan bermotor periode 2016-2020. Penelitian ini menggunakan data sekunder. Alat pengujian menggunakan SPSS versi 25 . Hasil penelitian ini menunjukkan bahwa : 1) jumlah kendaraan bermotor berpengaruh signifikan terhadap penerimaan pajak kendaraan bermotor, 2) jumlah penduduk tidak berpengaruh signifikan terhadap penerimaan pajak kendaraan bermotor, 3) pertumbuhan ekonomi berpengaruh signifikan terhadap penerimaan pajak kendaraan bemotor dan ,4) jumlah kendaraan bermotor, jumlah penduduk, dan pertumbuhan ekonomi berpengaruh signifikan secara simultan terhadap penerimaan pajak kendaraan bermotor. URI: http://192.168.252.215:8080/xmlui/handle/123456789/651 Files in this item: 1
62201180005-ISMI NUR KHOLIFAT.pdf (2.369Mb) -
Kuntoro, Muhammad (July 25, 2022)[more][less]
Abstract: Di era globalisasi ini persaingan semakin ketat dan perusahaan berlomba-lomba mencari strategi untuk mempertahankan atau mengembangkan perusahaannya. Salah satu subsektor yang patut dicermati adalah industri manufaktur, terutama industri Manufaktur Food and Beverage Karena perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia industri dengan jumlah emiten terbesar, dapat mencerminkan reaksi seluruh pasar modal. Penelitian ini bertujuan untuk menganalisis Faktor - Faktor Yang Mempengaruhi Keputusan Investasi: (Studi Empiris Pada Perusahaan Manufaktur Food And Beverage Yang Terdaftar Di Bursa Efek Indonesia Periode 2016-2020). Teknik analisis Sampel menggunakan model purposive sampling. Analisis regresi linear berganda digunakan dalam penelitian untuk mengetahui pengaruh variabel independen yang digunakan, antara lain cash flow, firm size, dan solvabilitas. Proksi yang digunakan dalam mengukur keputusan investasi adalah pertumbuhan total asset. Data yang digunakan merupakan data sekunder yang diperoleh dari situs www.idx.co.id berupa laporan keuangan yang telah diaudit dan laporan tahunan masing-masing perusahaan Pertambangan Manufaktur Food and Beverage yang terdaftar di Bursa Efek Indonesia pada tahun 2016 – 2021. Berdasarkan hasil pengolahan data dengan menggunakan metode regresi linear berganda dengan software SPSS versi 20, diketahui bahwa cash flow berpengaruh terhadap keputusan investasi. Firm size berpengaruh terhadap keputusan investasi. Solvabilitas berpengaruh terhadap keputusan investasi. Hasil uji lainnya menunjukkan bahwa variabel independen arus kas, firm size, dan solvabilitas sebesar 53,9%, sedangkan sisanya sebesar 46,1% dipengaruhi atau dijelaskan oleh variabel lain Seperti profitabilitas dan risiko bisnis yang tidak dimasukkan dalam model penelitian. URI: http://192.168.252.215:8080/xmlui/handle/123456789/650 Files in this item: 1
62201180007-MUHAMMAD KUNTORO.pdf (1.590Mb) -
Hasanah, Uswatun (November 2, 2021)[more][less]
Abstract: This study aims to determine and analyze the effect of sales, operating costs and inventory turnover on net income at CV. Dian Ayu Setiabudi in Brebes 2018-2020 who is engaged in services as a distributor of Unilever products, either partially or simultaneously. This research is quantitative with sampling using purposive sampling method. The population of the data in this study is the financial statements of CV. Dian Ayu Setiabudi in 2018-2020. While the sample data in this study is the financial statements of CV. Dian Ayu Setiabudi in 2018-2020 related to sales data, operating costs, inventory turnover and net profit. The data used in this research is secondary data. The analytical technique used is multiple regression analysis using SPSS version 16.0. Based on the results of the study, it can be concluded that partially states that sales have a significant effect on net income, operating costs have a significant effect on net income and inventory turnover has a significant effect on net income. Meanwhile, simultaneously stated that sales, operating costs and inventory turnover have a significant effect on net income. URI: http://192.168.252.215:8080/xmlui/handle/123456789/640 Files in this item: 1
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Sugiani (November 2, 2021)[more][less]
Abstract: This study aims to determine and analyze the effect of distribution costs on net income, selling costs on net income, general administrative costs on net income, distribution costs, selling costs and general administrative costs on net income. This research uses quantitative research using secondary data. The population in this research is the financial statements of PT. Sandana Istana Multigas Tegal in period 2018-2020. The sample in this study was 36 data, the sampling technique used purposive sampling technique. The data analysis technique used the SPSS 25. The results of the study indicate that: 1) distribution costs have a significant effect on net income. 2) cost of sales has a significant effect on net income. 3) general administration costs have a significant negative effect on net income. 4) distribution costs, selling costs and general administration costs simultaneously have a significant effect on net income. URI: http://192.168.252.215:8080/xmlui/handle/123456789/639 Files in this item: 1
62201180039_Sugiani_Akuntansi.pdf (1.822Mb) -
Hutapea, Veronika (November 2, 2021)[more][less]
Abstract: This study aims to determine and analyze the effect of: 1) accountability of village fund financial statements, 2) compliance with laws and regulations, and 3) accountability of village fund financial reports and compliance with laws and regulations on the quality of village treasurer's performance. The population in this study were 40 village treasurers. Sample selection using saturated sampling technique (census sampling) as many as 40 samples. The data used is primary data. Hypothesis testing using SPSS 20. The theoretical basis used is the accountability theory of village fund financial reports, compliance with laws and regulations and the quality of the village treasurer's performance. The results showed that: 1) the accountability of the village fund financial statements partially had a significant effect on the quality of the village treasurer's performance, 2) the compliance with laws and regulations partially had no significant effect on the quality of the village treasurer's performance, 3) the accountability of the village fund financial statements and the compliance with laws and regulations. invitations simultaneously have a significant effect on the quality of the performance of the village treasurer. URI: http://192.168.252.215:8080/xmlui/handle/123456789/637 Files in this item: 1
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Dewi, Noviana (November 2, 2021)[more][less]
Abstract: This study aims to determine how much influence the regional original income, balancing funds have on the financial performance of the regional government in the regional government of the former Pekalongan Residency in 2015-2019. The subjects used in this study were regencies and cities in the former Pekalongan Residency area, which amounted to 7 regencies consisting of 5 regencies and 2 cities. The population in this study is data on the realization of the regional government budget for the former Pekalongan Residency in 2015-2019. The sample selection used a non-propability sampling technique, namely saturated sampling, because all members of the population were used as samples. The number of population and samples in this study were 35 data (7 districts/cities x 5 years). The data used are secondary data and the analytical method used is descriptive statistical analysis, classical assumption test, multiple linear regression analysis and hypothesis testing using SPSS 20 (2021) with the variables studied, namely the independent variables; local revenue and balancing funds, dependent variable; local government financial performance. The results of the study show that: 1) local revenue partially has a negative effect on local government financial performance, 2) balancing funds partially have no effect on local government financial performance, 3) regional original income and balancing funds simultaneously have a significant effect on government financial performance area. URI: http://192.168.252.215:8080/xmlui/handle/123456789/635 Files in this item: 1
62201170012_Noviana Dewi_Akuntansi.pdf (2.151Mb) -
Aisah, Wiwi Nur (November 2, 2021)[more][less]
Abstract: This research aims to find out the effect of income, operating costs, and savings and loans on the rest of the business results. This is due to the alleged lack of optimization of the company in increasing revenue and savings and borrowing and in controlling the company's operating costs, thus making the rest of the company's business results (SHU) fluctuating. The population in this study is the financial statements of Swamitra Mitra Bahari Tegal savings cooperatives for the period 2018 to 2020, while the samples used in this study are income, operating expenses, saving loans, and the remaining business results (SHU) in the financial statements of Swamitra Mitra Bahari Tegal savings and loan cooperatives for the period 2018-2020. The data used is secondary data. Hypothesis testing using SPSS 20 (2021). The results showed that: 1) revenue had a significant effect on the remaining business results (SHU), 2) Operating expenses have a significant effect on the remaining business results (SHU), 3) savings and loans have no significant effect on the remaining business results (SHU), 4) income, operating expenses and savings simultaneously significantly affect the remaining business results (SHU). URI: http://192.168.252.215:8080/xmlui/handle/123456789/633 Files in this item: 1
62201170011_Wiwi Nur Aisah_Akuntansi.pdf (1.002Mb) -
Mubarok, Syahrul (November 2, 2021)[more][less]
Abstract: In a country there is an organization that regulates and manages interests related to the economy. Indonesia is a country consisting of various regions, including islands, provinces, districts and sub-districts. Each region or region is given its own authority to regulate its territory in order to provide and facilitate the interests of its people. The purpose of this study is to determine and analyze the effect of: 1) local revenue on financial performance, 2) capital expenditure on financial performance, 3) local revenue and capital expenditure on financial performance The population in this study is the local government financial statements for the 2015-2019 period. Sample selection using purposive sampling technique as many as 35 samples. The data used is secondary data from the local government financial statements of the former Pekalongan residency in 2015-2019. Hypothesis testing using SPSS 20 (2021). The results of the study show that: 1) local revenue partially has a significant effect on financial performance, 2) capital expenditure partially has no effect on financial performance, 3) regional original income and capital expenditure partially has a significant effect on financial performance. URI: http://192.168.252.215:8080/xmlui/handle/123456789/632 Files in this item: 1