Accountancy Department: Recent submissions
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Now showing items 41-53 of 54
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Setyaningsih, Asih (October 17, 2023)[more][less]
Abstract: Return On Assets (ROA) is a ratio used to estimate the company's management in obtaining overall profits caused by several factors. This study aims to determine and analyze the effect of Operational Income Operating Costs (BOPO), Loan to Deposit Ratio (LDR), and Net Interest Margin (NIM) on Return On Assets (ROA) in Banking Companies Listed on the Indonesia Stock Exchange. This research is important because it is to find out and analyze how much the factors influence ROA, as well as to assess banking capabilities in managing the quality of banking effectiveness as a whole. This research method uses quantitative descriptive research. This study uses secondary data in the form of annual financial reports of banking companies listed on the IDX for the 2018- 2022 period. The population of this study is a bank listed on the IDX as many as 46 banks. The sampling technique used purposing sampling with 3 criteria, so that the samples in this study were 23 banking companies. This study uses tools to analyze data with the IBM SPSS version 29 program. The result of this analysis is that BOPO has a negative and significant effect on ROA. LDR has no significant effect on ROA. NIM has a positive and significant effect on ROA. BOPO, LDR, and NIM simultaneously have a positive and significant effect on ROA. This research can be used by company management to pay more attention to the company's BOPO and NIM values so that it can stabilize finances and can encourage investors to invest their capital, and company management can also pay attention to managing credit that will be given to customers to minimize the occurrence of problem loans. URI: http://192.168.252.215:8080/xmlui/handle/123456789/323 Files in this item: 1
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Indriani, Melly Pitria (November 5, 2023)[more][less]
Abstract: Regional Financial Independence is one of the main elements that determines whether a regional government has been able to reduce dependence on transfer revenues to finance its own government activities through local revenue as a form of regional autonomy. The purpose of this study is to determine the factors that influence regional financial independence through local revenue, general allocation funds and capital expenditures either partially or simultaneously. Sampling technique using saturation sampling technique with a total sample of 60 samples. The research method is quatitive, the type of data used is secondary data, is the report on the realization of the Brebes District Regional expenditur revenue budget for the 2018-2022 period. The data analysis method used descriptive statistical tests, classical assumption test, the data analysis techniques used multiple linear regression and to test hypotheses using t (partial) and F (simultan) and to test coeficient determination (R2 ) with of the SPSS version 25. The results of the study stated that regional original income partially had a positive significant effect, General allocation funds have a negatif significant effect and capital expenditures have a negatif effect and not significant on the level of regional financial independence and simultaneously regional original income, general allocation funds and capital expenditures have a significant effect on the level of regional financial independence. URI: http://192.168.252.215:8080/xmlui/handle/123456789/320 Files in this item: 1
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Roseniati, Irna (November 5, 2023)[more][less]
Abstract: APBD can be used to see economic growth through increasing regional and community income. An APBD plan and APBD realization is a key to the success of a region, so it must be done in optimizing income by utilizing existing resources and welfare needs. This study aims to determine and analyze the influence of the APBD plan and the realization of the APBD on the economic growth of Brebes Regency partially or simultaneously. This research takes an empirical study in Brebes Regency in the 2018-2022 period. The sample or population is taken from the APBD LRA with income and expenditure indicators using a sampling technique of the saturated sampling type. The research method is a quantitative type with a comparative study using secondary data taken from the 2018-2022 Brebes Regency APBD. Statistical analysis of data using the SPSS version 25 program with Multiple Linear Regression analysis tools. The results of the study show that partially the APBD plan has a positive but not significant effect on economic growth and the realization of the APBD has a negative but not significant effect on economic growth. As well as to simultaneously have a positive but not significant effect on economic growth. URI: http://192.168.252.215:8080/xmlui/handle/123456789/318 Files in this item: 1
62201190002-IRNA ROSENIATI-AKUNTANSI.pdf (1.802Mb) -
Wulandari, Sasti (November 5, 2023)[more][less]
Abstract: Village fund allocations are balancing funds received by the Regency or City in the regional revenue and expenditure budget (APBD) after deducting special allocation funds. This research was conducted to find out and analyze how much influence village fund allocation has on economic growth, the human development index and extreme poverty in Brebes district. This research was conducted to find out what factors influence the allocation of village funds in Brebes district. The approach in this research is a quantitative approach. The data collection method uses data that can be obtained on the BPS Brebes district website, the village empowerment service. The population and samples in this study were 12. The sample selection used a saturated sampling technique of 12 samples. The data used is secondary data. Hypothesis testing using PLS 4.0. The theoretical basis used is the theory of village fund allocation, economic growth, human development index and extreme poverty. The results showed that: 1) Allocation of village funds has a significant positive effect on economic growth, 2) Allocation of village funds has no and no significant effect on the human development index, 3) Allocation of village funds has no significant effect on extreme poverty. URI: http://192.168.252.215:8080/xmlui/handle/123456789/317 Files in this item: 1
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Isnaeni, Rita (November 5, 2023)[more][less]
Abstract: This study entitled “The Influence of Accountability and Transparency in Management of the Village Revenue and Expenditure Budget (APBDes) in Sarireja Village, Tanjung District, Brebes Regency”. This study aims to determine: the effect of partial and simultaneous accountability and transparency on the management of APBDes. This type of research is quantitative. The population of this research is village officials, members, VCB (Village Consultative Body) and community leaders using a sample of 50 respondents. Data collection method by distributing questionnaires to respondents directly. The technique of determining the number of samples in the study used a random sampling technique. The analysis used is multiple linear regression analysis using the SPSS 25 program. The results of the study stated that: 1) accountability had a partial effect on the management of the APBDes with a contribution of 43.4%. 2) transparency has no partial effect on the management of the APBDes. 3) accountability and transparency simultaneously affect the management of APBDes with a contribution of 56.6%. APBDes management can be explained by the variation of the two independent variables of 43.4%. More attention is needed from the government of Sarireja Village, Tanjung Subdistrict so that the management of the APBDes can be more accountable and transparent. URI: http://192.168.252.215:8080/xmlui/handle/123456789/311 Files in this item: 1
62201180036-Rita Isnaeni-Akuntansi.pdf (5.822Mb) -
Romdhoni, M. Tubagus (November 5, 2023)[more][less]
Abstract: This study aims to determine the effect of taxpayer awareness, tax sanctions and service quality on the compliance of land and building taxpayers in Pasarbatang Village, Brebes District, Brebes Regency. This research uses a quantitative descriptive approach and the type of research is a case study supported by a survey. The method used in this study is the correlational research method, which is research that aims to determine whether there is an association between two or more variables, and how far the correlation exists between the variables studied. The population in this study is all taxpayers in Pasarbatang Village, Brebes District, Brebes Regency totaling 8225 people. The sampling technique in this study used the Slovin formula with a margin of error of 10% of 99 respondents. The data used is primary data in the form of questionnaire instruments. Data analysis techniques with multiple regression analysis. The results of the study obtained a value t calculate the variable of taxpayer awareness of 2.187 > t table 1.98525, which means that taxpayer awareness has a significant and positive effect on taxpayer compliance; The value of t calculate the variable of tax sanctions of 5.047 > t table 1.98525, which means that tax sanctions have a significant and positive effect on taxpayer compliance: the value of t calculate the variable of service quality of 2.124 > t table 1.98525, which means the quality of service has a significant and positive effect on taxpayer compliance; and the calculated F value of 25,214 > F table 1.47 which means taxpayer awareness, tax sanctions and service quality together affect the compliance of land and building taxpayers in Pasarbatang Village, Brebes District, Brebes Regency. The variable ability of taxpayer awareness, tax sanctions and service quality in this study affects taxpayer compliance by 42.60%, while the remaining 57.30% is explained by other variables. URI: http://192.168.252.215:8080/xmlui/handle/123456789/309 Files in this item: 1
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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) -
Girmaliya, Windy (August 26, 2022)[more][less]
Abstract: Current Ratio (CR), Return On Equity (ROE), and Debt To Equity Ratio (DER) are some indicators in analyzing Stock Return. This study aims to determine 1) the effect of the Current Ratio on Stock Return for the 2016-2020 period, 2) the effect of Return on Equity on the 2016-2020 stock return, 3) the effect of the Debt to Equity Ratio on the 2016-2020 stock return. 4) the effect of the Current Ratio, Return on Equity, Debt to Equity Ratio simultaneously on Stock Return for the 2016-2020 period. This type of research is a comparative causal research. The population of this research is the Food and Beverages company for the period 2016-2016. Samples were taken using purposive sampling technique. The sample is 19 companies from 32 Food and Beverages companies listed on the Indonesia Stock Exchange in 2016-2020, so that the research data analyzed are 95. The data collection method used is documentation. The data analysis technique used is descriptive statistics, classical assumption test, and multiple linear regression analysis. Based on the proposed test using the t test, the keys are that: 1) Current Ratio has a negative and insignificant effect on Stock Returns with a tcount of 1.438 < ttable 1.66159 and a significant value of 0.154> 0.05 and the magnitude of the effect is -2, 2 % ; 2) Return On Equity has a positive and significant effect on Stock Return with a value of tcount 3.283 < ttable 1.66159 and a significance value of 0.001 <0.05 and the magnitude of the effect is 56.3%; 3) Debt to Equity Ratio has a negative and insignificant effect on stock returns with a value of tcount -1.589 < ttable 1.66159 and a significance value of 0.115 <0.05 and the magnitude of the effect is -5%. Based on the coefficient of determination of 0.136, which means 13.6%, it shows that stock returns 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/123456789/156 Files in this item: 1
SKRIPSI WINDY GIRMALIYA.pdf (1.686Mb) -
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) -
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) -
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) -
Mawah, Roikhatun (October 1, 2023)[more][less]
Abstract: Occupancy or room occupancy rate is one of the determining factors for maintaining the viability of a business, in this case a hotel, as well as showing the company's position in the market. This study aims to determine and analyze the effect of tax and service, room rates on occupancy. The population and sample in this study are the annual financial reports for the 2021-2022 period. Purposive sampling technique of 24 samples was used to select samples. The data used is secondary data from Anggraeni Hotel Tanjung for 2021-2022 in the form of annual financial reports. Hypothesis testing uses SPSS 25. The theoretical basis used is the theory of tax and service, room rates, and occupancy. The data collection method used by researchers in this study is to use documentation techniques where researchers only record and collect secondary data originating from the financial reports of Anggraeni Hotel Tanjung in the form of tax and service data, room prices and room occupancy in 2021 – 2022. The results show that : tax and service, room rates have a significant positive effect on occupancy. URI: http://192.168.252.215:8080/xmlui/handle/123456789/57 Files in this item: 1
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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
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Now showing items 41-53 of 54