Browsing Accountancy Department by Issue Date
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Oktaviani, Ma’rifatul Indra (November 2, 2021)[more][less]
Abstract: The purpose of this study was to determine whether professional training, work environment, and social values affect the perception of accounting students having a career as public accountants. This research is included in the type of descriptive research with a quantitative approach. This primary data collection method was carried out using a questionnaire method which was distributed to respondents. The population in this study were employees who took accounting study programs at Muhadi Setiabudi University. The results of this study state that partially the factors of professional training, work environment, and social values have a significant effect on career choices to become public accountants by employees who take accounting courses at Muhadi Setiabudi University. Simultaneously F-count is greater than F-table. The calculation shows that professional training, work environment, and social values have a significant influence on career choice as a public accountant by employees who take accounting courses at Muhadi Setiabudi University or in other words, are accepted. URI: http://192.168.252.215:8080/xmlui/handle/123456789/627 Files in this item: 1
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Farida, Dhina Nur (November 2, 2021)[more][less]
Abstract: Regional Original Income (PAD) is an important part of the region which is assessed as the level of government independence in finance, especially the Brebes Regency Government. To increase PAD, local governments must be able to explore sources that can generate income in their areas that have the potential to be taxed. Entertainment tax, parking tax and advertisement tax are local taxes. These three taxes can be a potential source of funding to provide income for the regional treasury to meet regional needs which can spur economic development in Brebes Regency. This study aims to determine the effect of entertainment tax, parking tax and advertisement tax on Brebes Regency's Original Revenue in 2015 - 2019. This study is a quantitative descriptive study and the data used are secondary data. Data collection techniques through observation, interviews and literature study. Data analysis was performed using SPSS version 20, namely descriptive statistical analysis, classical assumption test, multiple linear analysis test, t test, f test, and coefficient of determination test. The results of the study indicate that the entertainment tax partially has a significant effect on Regional Original Income. Furthermore, the parking tax partially has a significant effect on Regional Original Income. And for the advertisement tax partially has a significant effect on Regional Original Income. Therefore, simultaneously entertainment tax, parking tax and advertisement tax have a significant effect on Regional Original Income. URI: http://192.168.252.215:8080/xmlui/handle/123456789/624 Files in this item: 1
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Maulaningsih, Ni’matul (November 2, 2021)[more][less]
Abstract: This study aims to analyze the determination of the quality of government financial statements from the perspective of human resource competence factors, the application of government accounting standards and internal control. The sampling technique used was purposive sampling technique. Based on the results of the tests that have been carried out, it shows that all statement items used in this study are valid and reliable. The results of the classical assumption test show that the data is normally distributed with an Asymp Sig (2-tailed) value of 0.200 > 0.05, there are no symptoms of multicollinearity and heteroscedasticity. The results of the F test show that the independent variable has a simultaneous effect on the dependent variable, namely the quality of government financial reports. The results of the t test show that only the competence of human resources and internal control variables have an effect on the quality of government financial reports. URI: http://192.168.252.215:8080/xmlui/handle/123456789/629 Files in this item: 1
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Kuryanto, Bambang (November 2, 2021)[more][less]
Abstract: Profitability is an important part for every company because the size of the profitability obtained will have an influence on the company's financial condition. In addition, inventory turnover is also an important part of the company, if the company is able to increase inventory turnover properly, it will increase profitability quickly. Sales Turnover is also an important thing for companies that affect profitability, if sales increase then profitability will also increase. The purpose of this study was to determine the effect of inventory turnover, and sales growth on profitability at CV. Dian Ayu Setiabudi. The type of research used in this research is the type of quantitative research data, which is carried out by processing data with the help of the SPSS 16.0 application. then presents it in tabular form which is presented in the study and concludes the results of research related to the effect of inventory turnover and sales growth on profitability at CV. Dian Ayu Setiabudi. The results of this study indicate that: 1) Inventory turnover partially has a significant effect on profitability, 2) sales growth partially has a significant effect on profitability, 3) Period of inventory turnover and sales growth simultaneously have a significant positive effect on profitability. URI: http://192.168.252.215:8080/xmlui/handle/123456789/622 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) -
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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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
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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) -
Dwisatika, Nana (November 2, 2021)[more][less]
Abstract: This study aims to determine the causes that affect the accountability of village fund management from the point of view of community participation and competence of village officials. This research was conducted in the village in the district of Keanggungan. The sampling method in this study was convenience sampling with a total sample of 132 respondents consisting of the village government and the community in the village. For data analysis in this study using data quality test, descriptive statistical analysis, classical assumption test, and hypothesis testing using SPSS 20 for windows program tools. The results of this study state that: 1) Community participation partially has a significant effect on the accountability of village fund management, 2) Competence of village apparatus partially has a significant effect on accountability of village fund management, 3) Community participation and competence of village apparatus simultaneously have a significant effect on management accountability village funds. URI: http://192.168.252.215:8080/xmlui/handle/123456789/631 Files in this item: 1
62201170009_Nana Dwisatika_Akuntansi.pdf (3.028Mb) -
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) -
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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Aleva, Muttia (May 26, 2022)[more][less]
Abstract: Along with the current economic development in Indonesia, the process of fulfilling the necessities of life concerning primary and secondary needs is increasing continuously. This causes humans who act as consumers to want the process of purchasing goods for daily needs to be created easier. The purpose of this study was to determine and analyze the effect of: 1) cost of goods sold on sales volume, 2) marketing costs on sales volume, 3) general and administrative costs on sales volume and 4) cost of goods sold, marketing costs and general and administrative costs. to sales volume. The population in this study is the annual financial report for the period 2018-2021. Hypothesis testing using SPSS 20 (2021). The theoretical basis used is the theory of sales volume, cost of goods sold, and general and administrative costs. The results showed that: 1) cost of goods sold partially had a significant effect on sales volume, 2) marketing costs partially had a significant effect on sales volume, 3) administrative and general costs partially had a significant effect on sales volume 4) cost of goods sold, costs marketing and administrative and general costs simultaneously have a significant effect on sales volume. URI: http://192.168.252.215:8080/xmlui/handle/123456789/68 Files in this item: 1
62201170008-MUTIA ALEFA.pdf (2.106Mb) -
Wulan safitri, Tri (May 29, 2022)[more][less]
Abstract: Weak internal controls can trigger employees to commit fraud in running an accounting information system that can harm the company. This study aims to determine and analyze the effect of accounting information systems and internal control on employee performance. The data used is primary data obtained from the distribution of questionnaires at several salted egg companies in Brebes Regency. As for the sample in this study as many as 75 respondents. The method used is multiple linear regression. The method of determining the sample is simple random sampling method. The results of research on accounting information system variables and internal control have a simultaneous effect on employee performance, while partially internal control does not have a positive effect on employee performance. Next, examine other factors that affect employee performance. URI: http://192.168.252.215:8080/xmlui/handle/123456789/171 Files in this item: 1
62201180023-TRI WULAN SAFITRI.pdf (1.154Mb) -
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) -
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) -
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) -
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) -
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)
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