Browsing Accountancy Department by Title
Now showing items 1-20 of 54
Next Page-
Azis, Khamdani Abdul (October 1, 2024)[more][less]
Abstract: The thesis with the title "Feasibility Analysis of Rice Farming for Rice Farmers in Harjasari Village Suradadi District, Tegal Regency" was written by Khamdani Abdul Azis, NIM. 54201190006. The research in this thesis is motivated by the obstacles faced by farmers in the research area, including low crop productivity, unstable price fluctuations, lack of access to markets, and lack of management of profit and loss calculations. The focus of this research is, 1) Knowing the influence of land area, number of seeds, and amount of fertilizer on the results of rice farming by rice farmers in Suradadi District, Tegal Regency. 2) Find out the results of rice crop optimization by rice farmers in Suradadi District, Tegal Regency. 3) Knowing the feasibility of rice farming carried out by rice farmers in Suradadi District, Tegal Regency. This research uses quantitative descriptive methods. The data sources obtained are primary and secondary data. Data collection techniques using observation, interviews and note taking. Data analysis techniques use Cobb-Douglass Production analysis, Optimization Calculations, as well as R/C and B/C Ratio. The results of this research show that, 1) The first hypothesis is accepted because the calculated F value is greater than the F table (1199.088>1.866). This means that the area of land, the number of seeds, and the amount of urea fertilizer together have a significant effect on farming results. 2) The second hypothesis is accepted because MVPX1/PX1, MVPX2/PX2, MVPX3/PX3 are not equal to One, meaning these three variables are not optimal. 3) The third hypothesis is accepted because from the calculation of the return cost (R/C) ratio and Banafi Cost (B/C) Ratio the average is 1.68+0.68 = 2.36 : 2 = 1.18 or more than 1 This means that the business is worth running. URI: http://192.168.252.215:8080/xmlui/handle/123456789/45 Files in this item: 1
-
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
-
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
-
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/123456789/69 Files in this item: 1
62201190026_Iza Azkiah_Akuntansi.pdf (1.776Mb) -
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) -
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) -
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) -
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
-
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) -
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) -
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
-
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
-
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) -
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
-
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) -
Indriswari Roro A, Dwinda (September 29, 2022)[more][less]
Abstract: Previous studies have discussed the adoption of the International Financial Reporting Standard (IFRS) that can affect the relevance of information value and reliability as a proxy for the quality of accounting information. This is confirmed by agency theory in processing annual financial eports and submitting accounting information. Therefore, this study aims to determine and re-proven the effect of the adoption of IFRS on the quality of accounting information either partially or simultaneously with the object of research of public companies listed on the Indonesia Stock Exchange for the period 2017-2020. This type of research is quantitative research using secondary data types obtained from the annual financial statements of public companies listed on the Indonesia Stock Exchange. Determinatio of the sample was taken using purposive sampling technique which was 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 using SPSS version 25 software. Based on the tests that have been carried out, the resultsof this study indicate that the adoption of IFRS has a positive effect on the relevance of the information, the adoption of IFRS has a positive effect on reliability. In addition, the simultaneous adoption of IFRS has a significant effect on the relevance of information value and reliability. URI: http://192.168.252.215:8080/xmlui/handle/123456789/137 Files in this item: 1
62201180004-DWINDARISWARI RORO A.pdf (1.628Mb) -
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) -
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
-
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
-
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)
Now showing items 1-20 of 54
Next Page