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FAKTOR-FAKTOR YANG MEMPENGARUHI KINERJA KEUANGAN PADA PERUSAHAAN LOGAM DAN SEJENISNYA Agustina, Leny; Solikah, Mar’atus; Widiawati, Hestin Sri
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 was to examine the effect of receivables turnover, liquidity, solvency, and firm size on the financial performance of the metal business and related products listed on the IDX, either separately or simultaneously. This study uses a quantitative methodology and multiple linear regression analysis with SPSS version 23. Based on the results of the study, accounts receivable turnover, solvency, and firm size partially have no effect on the company's financial performance, while liquidity partially has a significant effect. Furthermore, accounts receivable turnover, liquidity, solvency, and firm size all have an impact on financial performance at the same time. This research is focused on the metals sub-sector and related sub-sectors and uses the latest data for 2018 to 2021.
PENGARUH KARAKTERISTIK PERUSAHAAN TERHADAP KELENGKAPAN PENGUNGKAPAN DALAM LAPORAN TAHUNAN PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BEI Pranesti, Anasya Bimbi; Widiawati, Hestin Sri; Solikah, Mar'atus
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 aims to analyze the factors that influence the Completeness of Disclosures in the Annual Report based on the characteristics of the company. The research methodology approach uses a quantitative approach with associative research techniques. The population in this study took manufacturing companies listed on the IDX with a research sample of 52 companies in 2019-2020. Hypothesis testing in this study used logistic regression test statistics. The results of the analysis conclude that the variables of Firm Size and Solvency Ratio have a positive effect on the level of completeness of Disclosures in the Annual Report. While the variables of Liquidity Ratio, Profitability Ratio, and Company Status have no effect on the level of completeness of Disclosures in the Annual Report in manufacturing companies.
ANALISIS BIAYA PRODUKSI BERDASARKAN JOB ORDER DAN PROCESS COST METHOD DALAM PENENTUAN HARGA JUAL Hendriawan, Muhammad; Widiawati, Hestin Sri; Tohari, Amin
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 aims to determine the analysis of production costs with the job order cost method and the analysis of production costs with the process cost method on determining the selling price of products in UD. Kerja Bersama Research.ini.using a descriptive approach and quantitative research. The data used are primary and secondary data. The data collection procedure is observation, documentation and direct interview to the object of study. The results of this study are that, within the UD. Kerja Bersama production costs and selling prices of products based on the job order cost method are higher than the process cost method. Because there is a difference in each element of costs incurred in the two methods so that it will affect the determination of the selling price of the product. The conclusion of this study shows that the process cost method has a lower cost value than the job order cost method, based on the difference in costs incurred by the job order is higher than the cost method.
PENGARUH AKUNTABILITAS, KOMITMEN PERANGKAT DESA DAN PARTISIPASI MASYARAKAT TERHADAP PENGELOLAAN DANA DESA DI KECAMATAN BESUKI Saputri, Vilda; Tohari, Amin; Widiawati, Hestin Sri
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 aims to determine the accountability, commitment of village officials and community participation partially or simultaneously influence the management of village funds. The population used in this study were all villages in Besuki District, which amounted to 10 villages. The sample used in this study amounted to 73 respondents. Collecting data in this study using purposive sampling. And the research method used is associative quantitative methods, namely testing validity, reliability, classical assumptions, multiple linear regression analysis, hypotheses and coefficients of determination with the SPSS 23 program. village and community participation in the management of village funds. However, both accountability, commitment from village officials and community participation have a simultaneous effect on the management of village funds. So it is hoped that the village government in managing village funds must be carried out properly in order to realize the principle of good government in its implementation.
POTRET IMAGES SYARIAH, TINGKAT BAGI HASIL DAN JENIS TABUNGAN SYARIAH TERHADAP BESARNYA TABUNGAN PADA BANK SYARIAH DI KOTAKEDIRI Widiawati, Hestin Sri
Prosiding Seminar Nasional Manajemen, Ekonomi dan Akuntansi Vol. 4 No. 1 (2019): PROSIDING SEMINAR NASIONAL MANAJEMEN, EKONOMI DAN AKUNTANSI 2019
Publisher : Universitas Nusantara PGRI Kediri

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Abstract

Tujuan penelitian ini adalah untuk mengetahui pengaruh images syariah, tingkat bagi hasil dan jenis tabungan syariah secara parsial terhadap besarnya tabungan pada Bank Syariah, serta untuk mengetahui pengaruh images syariah, tingkat bagihasil dan jenis tabungan syariag secara simultan terhadap besarnya tabungan pada bank syariah. Variabel bebas dalam penelitian ini adalah images syariah, tingkat bagi hasil dan jenis tabungan, sedangkan variabel terikatnya besarnya tabungan pada bank syariah. Jenis penelitian ini adalah diskriptif kuantitatif. Data yang digunakan dalam penelitian ini adalah adalah data primer dan data sekunder. Teknik pengumpulan data dengan menggunakan penelusuran literatur, kuesioner dan dokumentasi.
PENGARUH KEMUDAHAN, KEPERCAYAAN, DAN RISIKO TERHADAP MINAT BERTRANSAKSI MENGGUNAKAN FINANCIAL TECHNOLOGY (FINTECH) PERBANKAN SYARIAH PADA MASYARAKAT DI KABUPATEN KEDIRI Luqmayanti, Fadillah; Solikah, Mar’atus; Widiawati, Hestin Sri
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 determine the effect of convenience, trust, and risk on the interest in transacting using Islamic banking fintech among people in Kediri Regency. The research method is causal associative quantitative. This research was conducted by distributing questionnaires via Google form to respondents. Meanwhile, in this study, the data sources used were primary data and secondary data. The data collection technique carried out by the author in this study is by using the questionnaire method (questionnaire) with the google form method. Data analysis techniques use the classic assumption test, multiple linear regression and hypothesis testing. The results of this study are (1) Ease has a positive and significant influence on the intention to transact using Islamic banking fintech (2) Trust has a positive and significant influence on the intention to transact using Islamic banking fintech (3) Risk has a positive and significant influence on the intention to transact using fintech Islamic banking (4) convenience, trust, and risk have a positive and significant effect on the interest in transactions using Islamic banking fintech. Many studies examine the factors that influence fintech, but it is still rare to find those that examine the factors that influence Islamic fintech and it is still very rare to examine the influence of convenience, trust, and risk on the interest in transacting using Islamic banking fintech in people in Kediri Regency.
IMPLEMENTASI SISTEM TRANSAKSI NON TUNAI DI DINAS LINGKUNGAN HIDUP KABUPATEN KEDIRI Amandani, Yayang Erika; Solikah, Mar'atus; Widiawati, Hestin Sri
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

Implementation of a non-cash transaction system is the government's effort to prevent corruption and misappropriation of funds. This is done in order to increase transparency in financial management at each agency in the region. This study aims to determine the process, advantages, and constraints of implementing a non-cash transaction system in financial management in the Kediri District Environmental Office. The approach taken is using a qualitative approach with a descriptive research type. Data was obtained from primary data and secondary data. In data collection procedures, this study used interview, observation, and documentation techniques. The validity of the findings uses source triangulation which aims to test the credibility of the data by checking data obtained from various sources. The conclusion of this study proves that the implementation of the system is still not in accordance with the theory and gradually towards a non-cash transaction system, while the implementation of a non-cash transaction system in regional expenditure is in accordance with the theory. The implementation of the non-cash transaction system at the Kediri Regency Environmental Service can be said to be quite good.
PENGARUH PBB, PAJAK HOTEL, DAN PAJAK RESTORAN TERHADAP PENDAPATAN ASLI DAERAH KABUPATEN NGANJUK 2020-2022 Wulandari, Wulandari; Widiawati, Hestin Sri; Sugeng, 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

The background of this research is that land and building tax revenue does not meet the set targets and the percentage of hotel and restaurant tax revenues will decrease in 2022, while Nganjuk district is one of the areas with the highest percentage of realized APBD spending, namely 71.67 percent (damarinfo.com). This can affect the State Revenue and Expenditure Budget (APBN), both the expenditure budget for the central and regional governments. Therefore the aim of this study was to determine the effect of land and building tax, hotel tax, and restaurant tax on local revenue either partially or simultaneously in Nganjuk Regency. This study uses a quantitative approach. This study uses the subject object and is analyzed using multiple linear regression with SPSS software for windows version 25. The results of the study found that: (1) Land and Building Tax has a significant effect on Regional Original Income. (2) Hotel Tax has no significant effect on Local Own Revenue. (3) Restaurant Tax has a significant effect on Regional Original Income. (4) Simultaneously, land and building taxes, hotel taxes, and restaurant taxes affect local revenue.
PENGARUH PROFITABILITAS, LIKUIDITAS, DAN CAPITAL INTENSITY TERHADAP AGRESIVITAS PAJAK Devanty, Pipit Ritma; Widiawati, Hestin Sri; Faisol, Faisol
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 know the influence of profitability, liquidity, and capital intensity on tax aggressiveness in mining sector companies listed on the Indonesia Stock Exchange during the 2020-2022 period. The method used in this research is quantitative causality and the sampling method uses purposive sampling. The sample in this study consisted of 14 companies listed on the Indonesia Stock Exchange during the 2020-2022 period. The analysis technique used in this research is panel data regression using Stata software version 14. The results of this study indicate that profitability, liquidity, and capital intensity have no effect on tax aggressiveness. The difference between this research and previous studies is the time and data studied.
PENGARUH KINERJA PEMDES, KESADARAN MASYARAKAT DAN PENGETAHUAN PAJAK TERHADAP KEPATUHAN PEMBAYARAN PBB KELURAHAN BANDAR KIDUL Rahayu, Ajeng Nafa Dianty; Zaman, Badrus; Widiawati, Hestin Sri
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 research aims to determine the influence of Village Chief (PEMDES) performance, community awareness, and tax knowledge on compliance in making Property Tax (PBB) payments in Bandar Kidul Sub-district, Bandar Kidul District, Mojoroto Regency. The research method employed is quantitative causality. The data collection technique involved the use of questionnaires through GoogleForms. The data analysis techniques utilized encompass classic assumption tests, multiple linear regression analysis, and hypothesis testing. The research findings conclude that, partially, the performance of PEMDES, awareness, and tax knowledge significantly affect PBB payment compliance. Furthermore, collectively, the performance of PEMDES, awareness, and tax knowledge significantly influence PBB payment compliance. While there have been several researchers investigating taxpayer compliance factors, few have explored the impact of PEMDES performance, community awareness, and tax knowledge in Bandar Kidul Sub-district, Mojoroto District, Kediri City.