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PENGARUH LABA DAN KOMPONEN ARUS KAS TERHADAP ARUS KAS MASA DEPAN (Studi Kasus Pada Perusahaan Property and Real Estate yang Terdaftar di Bursa Efek Indonesia Periode tahun 2016 – 2020) Dhian Andanarini Minar Savitri; Prihasantyo Siswo Nugroho; Ahmad Ulin Nuha
Jurnal Akuntansi dan Pajak Vol 23, No 1 (2022): JAP : Vol. 23, No. 1, Februari 2022 - Juli 2022
Publisher : ITB AAS INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jap.v23i1.4559

Abstract

The purpose of this study is to examine and analyze gross profit, operating profit, net profit, operating cash flow, investment cash flow, financing cash flow to future cash flows in non-financial companies in the property and real estate sector listed on the Indonesia Stock Exchange. 2016-2020. The population that is the object of this study is non-financial companies in the property and real estate sector that are members of the Indonesia Stock Exchange during the 2016-2020 period, with a sampling method using purposive sampling. The analysis technique used is the classical assumption test which includes normality test, multicollinearity test, heteroscedasticity test and autocorrelation test. And the sample used in this study amounted to 28 companies, namely from non-financial companies in the property and real estate sector in the Indonesia Stock Exchange during the period 2016-2020. The results showed that: (1) Gross profit has no effect on future cash flows; (2) Operating profit has no effect on future cash flows; (3) Net income has no effect on future cash flows; (4) Operating cash flows have a positive and significant on future cash flows; (5) Investment cash flows have a negative and significant effect on future cash flows; (6) financing cash flows have a negative and significant effect on future cash flows.
PENGARUH AKUNTABILITAS, TRANSPARANSI, DAN PARTISIPASI MASYARAKAT TERHADAP PENGELOLAAN DANA DESA (Studi Kasus Pada 10 Pemerintah Desa di Kecamatan Tahunan Kabupaten Jepara) Prihasantyo Siswo Nugroho; Panca Wahyuningsih; Siti Alliyah
Jurnal Akuntansi dan Pajak Vol 23, No 1 (2022): JAP : Vol. 23, No. 1, Februari 2022 - Juli 2022
Publisher : ITB AAS INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jap.v23i1.5962

Abstract

The aim of this study to determine and analyze to determine and analyze the effect of accountability, transparency, and community participation on the management of village funds. The population used in this study were 10 village governments in Tahunan District, Jepara Regency. The research sample was taken using a purposive sampling method with 100 respondents consisting of community leaders in the village government in Tahunan District, Jepara Regency. The research data collection technique was carried out by giving questionnaires directly to 100 respondents who had been determined. The questionnaires were tested for validity and reliability before collecting research data. The data quality test used the classical assumption test which included normality test, multicollinearity test, and heteroscedasticity test. Analysis of the data used to test the hypothesis is multiple linear regression analysis, statistical test F (Goodness of Fit), partial t test, and test the coefficient of determination (Adjusted R Square). The results of this study indicate that accountability, transparency, and community participation have a positive and significant effect on the management of village funds. Keywords: Accountability, Transparency, Community Participation, Village Fund Management
PENGELOLAAN KEUANGAN USAHA KATERING DAN PEMBERDAYAAN SUMBER DAYA MANUSIA PADA KATERING MAK NI EPI Martini Martini; Bayu Teguh Wibowo; Prihasantyo Siswo Nugroho
Community Development Journal : Jurnal Pengabdian Masyarakat Vol. 5 No. 4 (2024): Volume 5 No. 4 Tahun 2024
Publisher : Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/cdj.v5i4.31162

Abstract

Katering sebagai industri rumahan dinilai dapat mendorong pertumbuhan ekonomi nasional melalui penguatan ekonomi daerah. Katering menjadi Mitra dalam kegiatan Pengabdian Masyarakat ini adalah Katering Mak Ni Epi, sebuah usaha katering yang sudah berdiri sejak tahun 2018 dan masih bertahan hingga saat ini, Katering Mak Ni Epi sendiri berada di Dusun Sono Gedangan RT.02 RW.04 Desa Gedangan Kecamatan Wirosari Kabupaten Grobogan. Beberapa masalah yang dihadapi oleh Katering Mak Ni Epi adalah pengelolaan keuangan yang masih tradisional serta kurangnya efektifitas Sumber Daya Manusia yang kurang semangat dalam bekerja. Metode kegiatan yang menjadi solusi untuk permasalahan Mitra adalah dengan pelatihan yang dilakukan dalam bentuk kerjasama, Tujuan dari kegiatan ini adalah untuk memberikan pemahaman akan pentingnya pengelolaan keuangan dan Sumber Daya Manusia yang baik agar mampu membuat bisnis berkembang lebih maju. Hasil dari pengabdian ini adalah adanya kinerja karyawan yang lebih efektif sehingga pesanan menjadi lebih banyak, serta keuangan nya bisa tertata dengan baik.
PENGARUH CASH HOLDING, PROFITABILITAS, REPUTASI AUDITOR DAN KOMPONEN GOOD CORPORATE GOVERNANCE TERHADAP PERATAAN LABA Napitupulu, Joni; Nugroho, Prihasantyo Siswo; Kurniasari, Dian
Prima Ekonomika Vol 9 No 2 (2018): Prima Ekonomika
Publisher : STIE "YKP" YOGYAKARTA

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (837.353 KB)

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh memegang uang tunai,profitabilitas, reputasi auditor dan komponen tata kelola perusahaan yang diproksidengan dewan komisaris independen, kepemilikan manajerial, kepemilikaninstitusional dan komite audit untuk meratakan laba pada perusahaan manufaktur.Populasi dalam penelitian ini adalah perusahaan manufaktur yang terdaftar di BursaEfek Indonesia sebanyak 62 perusahaan untuk periode 2013-2016. Pengujianhipotesis menggunakan model analisis regresi logistik untuk menguji pengaruhholding tunai, profitabilitas, reputasi auditor, dewan komisaris independen,kepemilikan manajerial, kepemilikan institusional dan komite audit terhadap perataanlaba. Perusahaan yang menggunakan perataan laba diukur menggunakan indekseckel. Hasil uji dari tujuh variabel independen menggunakan regresi logistikmenunjukkan bahwa memegang uang tunai memiliki pengaruh positif yang signifikan terhadap perataan laba, kepemilikan institusional memiliki efek negatif yangsignifikan terhadap perataan laba, sedangkan reputasi auditor, dewan komisarisindependen, kepemilikan manajerial dan komite audit tidak memiliki efek padaperataan laba.
The Effect of Human Resource Competencies, Accounting Information Systems, Internal Control Systems, Characteristics of SMEs on the Quality of Financial Reports Nugroho, Prihasantyo Siswo; Ristianawati, Yuyun; Astuti, Ratna Puji
Journal of Economics and Public Health Vol 4 No 2 (2025): Journal of Economics and Public Health: June 2025
Publisher : Global Health Science Group

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37287/jeph.v4i2.7109

Abstract

The purpose of this study was to determine the effect of human resource competencies , accounting information systems, internal control systems, and MSME characteristics on the quality of financial statements . The data in this study were collected by conducting a questionnaire survey on 100 MSME players in Pekalongan Regency) to analyze the role of human resource competency variables, accounting information systems , internal control systems , and MSME characteristics in improving the quality of financial reports . The data collection technique used a simple random sampling technique with the Slovin formula to obtain a sample of 100 MSME actors . The results of this study provides evidence that human resource competencies and accounting information systems have an influence on the quality of financial statements . Meanwhile , the internal control system and the characteristics of MSMEs have no influence on the quality of financial statements . So the influential variables in this study are human resource competencies and accounting information systems.
Pengaruh Partisipasi Anggaran, dan Kejelasan Sasaran Anggaran Terhadap Kinerja Manajerial Dengan Komitmen Organisasi Sebagai Pemediasi (Studi kasus pada Pemerintah Daerah di Jawa Tengah) Siswo Nugroho, Prihasantyo; Turmudhi, Anis; Prasetya, Adhitya Yoga
Jurnal Akuntansi, Manajemen, Bisnis dan Teknologi Vol 1 No 2 (2021): Jurnal Akuntansi, Manajemen, Bisnis dan Teknologi - Edisi Agustus 2021
Publisher : Sekolah Tinggi Ilmu Ekonomi Mahaputra Riau

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (389.994 KB) | DOI: 10.56870/ambitek.v1i2.22

Abstract

The aim of this study is to analyze: 1) the influence of budgetary participation on organizational commitment; 2) the influence of clarity of budget targets on organizational commitment; 3) the influence of budget participation on managerial performance; 4) the influence of clarity of budget targets on managerial performance; 5) The influence of organizational commitment on managerial performance. The population used in this study is the Regional Work Unit (Satuan Kerja Perangkat Daerah) of Central Java Province, while the sample in this study is the section head, subdivision head, and department head involved in budgeting in each SKPD of Central Java Province. The results of this study are 1) budget participation has a positive effect on organizational commitment; 2) clarity of budget targets does not affect organizational commitment; 3) budget participation has a positive effect on managerial performance; 4) clarity of budget targets has a positive effect on managerial performance; 5) organizational commitment has no effect on managerial performance.