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All Journal FIAT JUSTISIA: Jurnal Ilmu Hukum JOIN (Jurnal Online Informatika) Journal of Geoscience, Engineering, Environment, and Technology Pendas mahakam : jurnal pendidikan dan pembelajaran Sekolah Dasar Pendas : Jurnah Ilmiah Pendidikan Dasar JAE (Jurnal Akuntansi dan Ekonomi) Media Iuris Jurnal Ilmiah Perekam dan Informasi Kesehatan Imelda (JIPIKI) KRTHA BHAYANGKARA Jurnal Hukum Sasana Al-Muaddib : Jurnal Kajian Ilmu Kependidikan Jurnal Tinta: Jurnal Ilmu Keguruan dan Pendidikan Widya Pranata Hukum : Jurnal Kajian dan Penelitian Hukum JURNAL PENGABDIAN KEPADA MASYARAKAT CAHAYA MANDALIKA (ABDIMANDALIKA) Jurnal Manajemen DIVERSIFIKASI International Journal of Social Science, Educational, Economics, Agriculture Research, and Technology (IJSET) Jurnal Manajemen Pendidikan Islam Al-Munadzomah Abdi Bhara: Jurnal Pengabdian Kepada Masyarakat Jurnal Permata Indonesia JPNM : Jurnal Pustaka Nusantara Multidisiplin Journal of Embedded Systems, Security and Intelligent Systems BEduManageRs Journal : Borneo Educational Management and Research Journal Smart: Journal of Multidisciplinary Educationa Neraca Manajemen, Akuntansi, dan Ekonomi Equivalent : Journal of Economic, Accounting and Management Jurnal Penelitian Pendidikan Islam Jurnal Kecerdasan Buatan dan Teknologi Informasi SENMEA Prosiding Simposium Nasional Manajemen dan Bisnis Journal of Law and Security Studies Jurnal Riset Pecinta Matematika Indonesian Journal of Social Science and Education Mazidah: Journal of Educational Research
Sugeng
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Penerapan Metode ABC System Dalam Menentukan Harga Pokok Kamar Pada Lotus Kediri Tahun 2020 Bupu, Maria Goreti; Zaman, Badrus; Sugeng
Prosiding Seminar Nasional Manajemen, Ekonomi dan Akuntansi Vol. 6 No. 1 (2021): PROSIDING SEMINAR NASIONAL MANAJEMEN, EKONOMI DAN AKUNTANSI 2021
Publisher : Universitas Nusantara PGRI Kediri

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Abstract

Tujuan penelitian ini adalah untuk untuk menetapkan harga pokok kamar Lotus Garden Hotel dan Restaurant Kediri tahun 2020 dengan menggunakan Activity Based Costing System. Dalam penelitian ini teknik yang digunakan adalah deskriptif. Pendekatan yang digunakan dalam penelitian ini yaitu pendekatan kuantitatif. Obyek penelitian ini Hotel Lotus Garden dan Restaurant Kediri. Hasil penelitian ini adalah perhitungan harga pokok kamar hotel menggunakan metode Activity Based Costing hasil yang diperoleh lebih rendah (understate) yaitu untuk jenis kamar Junior adalah sebesar Rp. 303.923. Untuk kamar Superior sebesar Rp. 286.627. Untuk kamar Deluxe sebesar Rp. 330.178. Untuk kamar Family sebesar Rp. 357.638. perhitungan yang lebih tinggi (overstate) untuk kamar Executive Suite sebesar Rp. 1.831.772 dan kamar President Suite sebesar Rp. 3.515.918. Perhitungan harga pokok kamar dengan menggunakan metode Activity Based Costing dirasa lebih akurat, karena biaya-biaya yang timbul dibebankan langsung pada aktivitas-aktivitas yang muncul ketika pembuatan produk dan menggunakan lebih dari satu pemicu biaya.
FAKTOR-FAKTOR YANG MEMPENGARUHI TAX AVOIDANCE Aldini, Vega; Solikah, Mar’atus; Sugeng
Prosiding Seminar Nasional Manajemen, Ekonomi dan Akuntansi Vol. 7 (2022): PROSIDING SEMINAR NASIONAL MANAJEMEN, EKONOMI DAN AKUNTANSI 2022
Publisher : Universitas Nusantara PGRI Kediri

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Abstract

The purpose of this study is to determine the effect of leverage, profitability, company life and good corporate governance on tax avoidance in mining sector companies listed on the Indonesia Stock Exchange for the 2019-2021 period. This research uses a quantitative approach with comparative causal techniques. The samples used by the study were 21 companies and analyzed using multiple linear regression with SPSS software version 23. The results of this study are (1) the significance level of 0.749>0.005 means that partial leverage does not have a significant effect on tax avoidance. (2) the significance level of 0.019<0.005 profitability partially affects tax avoidance.(3) the significance level of 0.217>0.005 means that the life of the company partially has no significant effect on tax avoidance. (4) a significance level of 0.001<0.005 means good corporate governance. Simultaneously, leverage, profitability, company life, and good corporate governance affect tax avoidance. Researchers use the latest data, namely the 2019-2021 period.
FAKTOR-FAKTOR YANG MEMPENGARUHI KUALITAS AUDIT Shagti, Ruhita; Puspita, Erna; Sugeng
Prosiding Seminar Nasional Manajemen, Ekonomi dan Akuntansi Vol. 7 (2022): PROSIDING SEMINAR NASIONAL MANAJEMEN, EKONOMI DAN AKUNTANSI 2022
Publisher : Universitas Nusantara PGRI Kediri

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Abstract

This study was motivated by the finding that industrial audit quality is poor. Trustworthy financial reports are crucial for making decisions, so audit quality is highly valued. This research examines the impact of audit tenure, audit fees, firm size, and KAP size on IDX audits in 2019–2021. Quantitative methods including post hoc analysis were used in this study. 50 manufacturing firms were analyzed using logistic regression in SPSS for Windows 21. In this study, (1) audit tenure impacts audit quality. (2) The audit fee is a major factor in audit quality. (3) Firm size affects audit quality. (4) KAP size impacts audit quality. There's a strong correlation between audit quality and audit experience, audit fee, company size, and KAP size.
Kondisi Keuangan, Pertumbuhan Perusahaan, Dan Profitabilitas Terhadap Penerimaan Opini Going Concern Pada Perusahaan Rokok Yang Terdaftar Di BEI Periode 2019-2021 Hidayati, Fitri; Solikah, Mar’atus; Sugeng
Prosiding Seminar Nasional Manajemen, Ekonomi dan Akuntansi Vol. 7 (2022): PROSIDING SEMINAR NASIONAL MANAJEMEN, EKONOMI DAN AKUNTANSI 2022
Publisher : Universitas Nusantara PGRI Kediri

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Abstract

Uncertain economic conditions force investors to take a lot of consideration in investing, so that the presentation of relevant information to users of financial statements regarding going concern audit opinions is very important to make business decisions more precise. This research was conducted with the aim of knowing the factors that influence the Going Concern Opinion. The method used in this study is Iogistic regression. The results of the study prove that partialIy the company's growth has a significant effect on the acceptance of going concern opinions, the company's financiaI condition and profitabiIity have no significant effect on the acceptance of going concern opinions, and simuItaneousIy the company's financiaI conditions, company growth, and profitabiIity have a significant effect on the acceptance of going concern opinions on food and beverage companies Iisted on the lndonesia Stock Exchange in 2019-2021
DETERMINAN TAX AVOIDANCE DENGAN PERAN GOOD CORPORATE GOVERNANCE SEBAGAI VARIABEL MODERASI Dewi, Citra Cerya Mulya; Tohari, Amin; Sugeng
Prosiding Seminar Nasional Manajemen, Ekonomi dan Akuntansi Vol. 8 (2023): PROSIDING SEMINAR NASIONAL MANAJEMEN, EKONOMI DAN AKUNTANSI 2023
Publisher : Universitas Nusantara PGRI Kediri

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Abstract

This study aims to examine the effect of financial distress, profitability, firm size on tax avoidance with good corporate governance as a moderating variable in food and beverage sub-sector companies listed on the Indonesia Stock Exchange during the 2019-2022 period. The sample was determined using a purposive sampling technique, obtained as many as 10 companies with 4 years of observation so that 40 observations were obtained. The analysis technique used Moderated Regression Analysis (MRA) which was tested with SPSS software version 23. The results of this study indicate that Financial Distress and Profitability have an effect on Tax Avoidance, while Firm Size has no effect on Tax Avoidance. Good Corporate Governance variables are not able to moderate the effect of Financial Distress, Profitability, and Firm Size on Tax Avoidance.
PENGARUH PAJAK DAERAH, RETRIBUSI DAERAH, DEMOGRAFI, DAN PENDAPATAN PERKAPITA TERHADAP PENDAPATAN ASLI DAERAH KABUPATEN/KOTA DI JAWA TIMUR TAHUN 2020-2022 Rahma, Zulfiana Ayu; Faisol; Zaman, Badrus; Sugeng
Prosiding Simposium Nasional Manajemen dan Bisnis Vol. 3 (2024): Simposium Manajemen dan Bisnis
Publisher : Universitas Nusantara PGRI Kediri

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29407/e9s6mj73

Abstract

Penelitian ini bertujuan untuk menganalisis dampak dari Pajak Daerah, Retribusi Daerah, karakteristik demografis, dan Pendapatan Perkapita terhadap Pendapatan Asli Daerah Kabupaten/Kota di Provinsi Jawa Timur selama periode 2020-2022. Metode penelitian yang digunakan adalah pendekatan kuantitatif dengan menggunakan Analisis Regresi pada Data Panel. Sampel terdiri dari 38 Kabupaten/Kota, dengan pengamatan selama 3 tahun. Hasil pengujian menunjukkan bahwa secara parsial, Pajak Daerah, Retribusi Daerah, dan karakteristik demografis memiliki pengaruh signifikan terhadap Pendapatan Asli Daerah. Namun, Pendapatan Perkapita tidak berpengaruh terhadap Pendapatan Asli Daerah. Secara simultan, Pajak Daerah, Retribusi Daerah, karakteristik demografis, dan Pendapatan Perkapita secara bersama-sama mempengaruhi Pendapatan Asli Daerah. Implikasi dari penelitian ini adalah memberikan panduan bagi pemerintah Provinsi Jawa Timur dalam meningkatkan manajemen dan peningkatan Pendapatan Asli Daerah.
PENGARUH RETURN ON ASSET, DEBT TO EQUITY RATIO DAN CASH RATIO TERHADAP NILAI PERUSAHAAN (STUDY KASUS PADA BURSA EFEK INDONESIA TAHUN 2020-2023) Vianda, Tisa Reta; Zaman , Badrus; Astuti, Puji; Sugeng
Prosiding Simposium Nasional Manajemen dan Bisnis Vol. 3 (2024): Simposium Manajemen dan Bisnis
Publisher : Universitas Nusantara PGRI Kediri

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29407/wep54s30

Abstract

Tujuan penyelidikan adalah untuk menganalisis pengaruh Return On Assets, Debt to Equity Ratio, dan Cash Ratio terhadap penilaian perusahaan manufaktur barang konsumsi yang terdapat  di Bursa Efek Indonesia pada tahun 2020 dan 2023Untuk menguji asumsi tersebut, penyelidikan Eksperimen yang menggunakan analisis garis regresi digunakan dalam penelitian ini. pada SPSS versi 25. Metode Purposive Sampling diterapkan bersama dengan teknik kuantitatif untuk memilih sampel penelitian. Hasilnya menunjukkan bahwa meskipun rasio utang terhadap ekuitas tidak berpengaruh terhadap penilaian perusahaan, namun rasio pengembalian aset dan kas berpengaruh. Pada saat yang sama, rasio utang terhadap ekuitas, rasio kas, dan laba atas aset semuanya mempengaruhi penilaian perusahaan.
STRATEGI GURU DALAM MENILAI KARAKTER RELIGIUS SISWA MELALUI PEMBIASAAN IBADAH: STUDI FENOMENOLOGI Anas, Moh.; Sugeng
Jurnal Manajemen Pendidikan Islam Al-Munadzomah Vol 5 No 1 (2025): AL-MUNADZOMAH
Publisher : Institut Ummul Quro Al-Islami Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51192/almunadzomah.v5i1.2340

Abstract

This study aims to describe teacher strategies in assessing students' religious character through worship practices at Syaichona Cholil Junior High School in Samarinda. The study used a qualitative approach with a phenomenological design, involving Islamic Religious Education teachers, homeroom teachers, and students as subjects. Data were collected through interviews and observations, then analyzed using the Miles and Huberman model. The results revealed that religious character assessment was conducted through observational strategies (observing daily behavior), reflective strategies (encouraging introspection), and collaborative strategies (involving spiritual mentors). Worship practices such as Dhuha prayer, tadarus (religious recitation), and communal prayer served as the primary and effective assessment tools for internalizing religious values. The main supporting factors were a strong school religious culture and teachers' commitment as role models, despite obstacles such as subjectivity in assessment and limited observation time. This study concluded that the integration of diverse assessment strategies, consistent worship practices, and school environmental support are key to successfully shaping students' holistic religious character
Opportunities and Challenges in Artificial Intelligence (AI)-Based Islamic Religious Education Learning Evaluation Essha Kakesha Rajabiah; Sugeng
Mazidah: Journal Of Educational Research Vol. 1 No. 4 (2025)
Publisher : Konsultan Jurnal Ilmiah Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.63738/mazidah.v1i4.21

Abstract

This article aims to analyze the opportunities and challenges of applying AI in PAI learning evaluation, particularly in improving the objectivity, effectiveness, and personalization of the assessment process using a qualitative approach with a literature review method. This study examines various literature related to the implementation of AI in the field of education and religious learning evaluation. The results of the study show that AI has the potential to strengthen the evaluation process through assessment automation, real-time feedback, student progress analysis, and the provision of adaptive learning materials according to the needs of students. In addition, the use of Islamic chatbots has been proven to increase learning motivation and access to Islamic knowledge. However, the integration of AI in PAI evaluation also faces a number of challenges, such as the limited digital competence of teachers, data privacy issues, technological access gaps, algorithm subjectivity, and cultural and theological resistance to the use of technology in religious education. Therefore, infrastructure readiness, increased digital literacy, the development of ethical policies, and continuous training for educators are necessary to ensure that the use of AI remains in line with Islamic values and the main objectives of PAI, namely the formation of students' character and morals.
ANALISIS SISTEM INFORMASI AKUNTANSI PENGGAJIAN DAN PENGUPAHAN INDUSTRI MUTIARA ONIX GAMPING CAMPURDARAT TULUNGAGUNG Mahendra, Figo Ryan; Winarko, Sigit Puji; Zaman, Badrus; Sugeng
Prosiding Seminar Nasional Manajemen, Ekonomi dan Akuntansi Vol. 10 (2025): PROSIDING SEMINAR NASIONAL MANAJEMEN, EKONOMI DAN AKUNTANSI 2025
Publisher : Universitas Nusantara PGRI Kediri

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Abstract

This study aims to assess the implementation of Accounting Information Systems (AIS) related to payroll and wages in the Mutiara Onix Natural Stone Industry with a focus on workflow effectiveness, internal control weaknesses, and recommendations for improvement. The research method uses a qualitative case study approach through observation, semi-structured interviews, and review of payroll administration documents. The findings indicate that the payroll process is still carried out semi-manually, recording overtime and deductions is inaccurate, and the separation of functions and authorization is not optimal, thus giving rise to potential errors and misuse. The novelty of the study lies in mapping the needs for integrated digitalization in the small-scale natural stone industry and compiling recommendations based on internal control principles that are in accordance with the characteristics of UMKM.
Co-Authors Abby Gina Boangmanalu, Abby Gina Adhalia Septia Saputri Adi Nur Rohman Aidy, Widya Romasindah Aidy, Widya Romsindah Aldini, Vega Alexia Xandra Amin Tohari Anas Rahmad Hidayat Andi Akram Nur Risal Andi Nurwahida Andini Safitri Anggraini, Dian Ayu Tria Anis Malik Toha Atmoko, Dwi Aura Azzara Ram Ardyanti Avini, Tertia Azainil Azainil Azzara Ram Ardyanti, Aura Badrus Zaman Baihaki, Ahmad Basuki Rahmad Bima Sumbika Karwita Rahmana Budi Prayitno Bunga Berlian Noerma Putri Bupu, Maria Goreti Dafosta, Maria Theresiana Dewi, Citra Cerya Mulya Diah Nurdiawaty Diah Nurdiwaty Dian Herawati Dwi Atmoko Dzulkarnain, Ariefin Ediyanto Eko Prasetyo Erwin Owan Hermansyah Essha Kakesha Rajabiah Esther Masri Fachry Abda El Rahman Faisol Fitri Hidayati Fitriana, Diana Fitriani Hanif Maulaniam Sholah Harinto Nur Seha Hasibuan, Mhd Amin HERU SISWANTO Hukmiyah, Mas'adatul Hunny, Aura Tria Indah Kurnia Indra L. Nainggolan Indra Lorenly Nainggolan Insani, Salsabila Robbani Jantarda Mauli Hutagalung Jati Imantoro Jr., Andre Cardenas Juniati, Puput Aulia KATNI KATNI Khaerani, Fatih Khafabi, Ian Rafi Kharisma Sakin Kintan R. Virdauzy Laksana, Prangga Budi Lindri Purbowati M. Isro' Zainuddin Mahendra, Figo Ryan Marissa Kemala Dirgantini Marko Ferdian Salim, Marko Ferdian Meilya Nur Prianjani Mevi Auriel Sefianing Putri Mila Wijayanti Moh. Anas Muh. Ihsan Muhammad Yamin Muhtadin, Achmad Nainggolan, Indra L Nani Septiana Naupal Ni Putu Indah Permata Sari Nova Aulia Rahma Nasution Noviriska Nuri, Ahmad Nuriyah, Sitta Nurul Iman Nuryanto Praminiarto, Hendri Pramudita, Tito Puji Astuti Puput Rustianne Febri Hadi Puspita, Erna Putra, Wahyu Ananda Putri, LG. Saraswati Rahma, Zulfiana Ayu Rara Amalia Cendhayanie Ratni Sirait Rio Septian Riswandhita, Yanuar Riyanto Rohman, Adi Nur Romasindah Aidy, Widya Rosadi, Khumaini Rosita Ruslan Abdul Gani Russell Ong Sanubari, Febrian Septian Dwi Arinda Shagti, Ruhita SIGIT PUJI WINARKO Silalahi, Ronaldo Saputra Sjamsir, Hasbi Solikah, Mar’atus Sri Retnaning Rahayu Sri Wahyuni Sukeriyadi, Mutmainnah Susilawati S.S.R Syahrani, Abd. Wahab Syahruddin, Erwin Tyas Ayuningrum ur Seha, Harinto N Vianda, Tisa Reta Widiawati, Hestin Sri Windi Ikhsa Velani Yohana Ika Daniati Yuliana, Chelda Yulida, Rina Zainab, Nina Zaman , Badrus Zurqoni