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The EFFECTIVENESS OF VILLAGE FUND MANAGEMENT: ACCOUNTABILITY, TRANSPARENCY AND COMMUNITY PARTICIPATION Izza Ashsifa; Alfiyani Nur Hidayanti; Ulva Rizky Mulyani
Jurnal REP (Riset Ekonomi Pembangunan) Vol. 8 No. 1 (2023): April 2023
Publisher : Universitas Tidar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31002/rep.v8i1.946

Abstract

Government accounting principles, such as accountability, transparency, and participation, are a form of central government, regional, and village obligations. As a government unit directly managing communities with different backgrounds, interests, and needs, the village plays a very important role. In managing village funds, accountability, transparency, and community participation are very important things to do. This study examines and analyzes the effect of accountability and transparency on village fund management in Pati District, with community participation as a moderation variable. This study used research with a quantitative approach. The type of data used in this study is quantitative data. The source of data in this study is primary data. Data collection techniques for this study use survey techniques carried out by distributing questionnaires directly to research respondents. This study used a questionnaire with a Likert Scale model. Structural equation modeling-partial least square (SEM-PLS) tests model hypotheses using SmartPLS. The samples obtained amounted to 300. The respondents in this study were village heads, village secretaries, and village treasurers in Pati Regency. Based on the results of the analysis and hypothesis tests, it proves that accountability and transparency positively affect the effectiveness of village fund management in Pati Regency. This research contributes to the government and community as a reference and evaluation of the government in village fund management. Thus, the budget can empower the community and become information material to optimize community expertise.
ORIENTASI KEWIRAUSAHAAN PADA PEGAWAI YANG MEMASUKI MASA PENSIUN (STUDI KASUS DI KUDUS) Nurul Rizka Arumsari; Dina Lusianti; Ulva Rizky Mulyani
Value : Jurnal Manajemen dan Akuntansi Vol. 18 No. 3 (2023): September - Desember 2023
Publisher : Prodi Ilmu Manajemen, Fakultas Ekonomi Universitas Muhammadiyah Cirebon

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32534/jv.v18i3.4266

Abstract

Preparation for entering retirement (retirement) should have been planned in advance. Especially for people with super active characteristics. This type of employee should have been planning or starting a business for 5 years before entering retirement (retirement) according to their preferred field. The purpose of this work is to analyze the entrepreneurial orientation of employees approaching retirement age in Kudus Regency. The method used in this study is a quantitative method using a survey method using primary data. Information was obtained by distributing questionnaires and a sample of 96 people entering retirement age. The sampling method uses the snowball sampling technique. Data analysis technique using linear multiple regression, t-test, f-test and coefficient of determination. The research results show that risk-taking, competitive aggressiveness and self-control have a positive and significant effect retirement readiness. Meanwhile, innovativeness and activeness have no effect on retirement readiness. Keywords: Entrepreneurial Orientation, Retirement Readiness
Implementasi Corporate Social Responsibility Pada PT Pura Barutama Kudus Sebagai Strategi Usaha Keberlanjutan Hasna Mudiarti; Heni Risnawati; Ulva Rizky Mulyani
Jurnal Akuntansi Dan Keuangan West Science Vol 3 No 01 (2024): Jurnal Akuntansi dan Keuangan West Science
Publisher : Westscience Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58812/jakws.v3i01.920

Abstract

Corporate Social Responsibility (CSR) merupakan isu penting karena mempunyai dampak luas terhadap perusahaan serta pemangku kepentingan lain yang terlibat termasuk lingkungan hidup. Tanggung jawab perusahaan terhadap lingkungan, sosial, dan ekonomi harus dilakukan secara sukarela. Perusahaan sebagai agent of develoment mempunyai bentuk tanggugjawab yang disesuaikan dengan kondisi masyarakat disekitar perusahaan. Penerapan program corporate social responsibility adalah suatu komitmen perusahaan dalam mendukung adanya pembangunan berkelanjutan. PT Pura Barutama Kudus menerapkan program-program tanggung jawab sosial perusahaan sebagai startegi keberlanjutan usaha. Adapaun program CSR yang dilakukan meliputi bidang lingkungan, sosial, ketenagakerjaan, kesehatan, keselamatan, serta kepuasan pelanggan yang divisualisasi dengan Ecovadis yang saling bergerak dan bersinergi sehingga menghasilkan sebuah daya atau kekuatan baru
PENGARUH BIAYA PRODUKSI, BIAYA PROMOSI, VOLUME PENJUALAN, DAN PERILAKU BIAYA TERHADAP PROFITABILITAS PADA PERUSAHAAN FOOD & BEVERAGE YANG TERDAFTAR DI BURSA EFEK INDONESIA Erika Praja Akirliani; Zaenal Afifi; Ulva Rizky Mulyani
Yudishtira Journal : Indonesian Journal of Finance and Strategy Inside Vol. 4 No. 1 (2024): Yudishtira Journal : Indonesian Journal of Finance and Strategy Inside
Publisher : Gapenas Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53363/yud.v4i1.80

Abstract

Profitability is the ability of a company or business entity to generate profits or profits from its business operations. This study aims to determine the effect of production costs, promotional costs, sales volume, and cost behavior on profitability in food & beverage companies. The population in this study are food & beverage companies listed on the Indonesia Stock Exchange in 2018 - 2022. The resulting sample for 5 years of observation amounted to 117 companies using purposive sampling technique. The results of this study are the variables of production costs and cost behavior have a negative effect on profitability, while the variables of promotional costs, sales volume have a positive effect on profitability
ESCALATING PT ZERONE INTERNATIONAL INDUSTRIES' PERFORMANCE THROUGH BUDGET PLANNING Kuncoro, Muhammad Teguh; Ashsifa, Izza; Hidayanti, Alfiyani Nur; Mulyani, Ulva Rizky
COMMENT: Journal of Community Empowerment Vol 3, No 1 (2023): June
Publisher : Universitas Teknokrat Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33365/comment.v3i1.283

Abstract

Planning is one of the important stages in the management process. A plan is a set of decisions about how to do something in the future. Plans are needed by both start-up companies and companies that already run for longer periods. Budget is one form or tool in planning that guides companies with financially quantitative measures. It also can help the companies evaluate their performance by comparing their budget and actual data, so the budget will be the supporting tool that will impact the company's financial position. Budget planning can be prepared by utilizing spreadsheets from Microsoft Excel. This community service program was carried out to provide: 1) education on the importance of preparing budget plans for companies, 2) assisting PT Zerone International Industries in preparing and analyzing comprehensive budget plans to improve performance and make optimal company policies, 3) help PT Zerone International Industries to determine the quantity of production, manage costs, and predict profitability. This community service program showed that the partner responded positively during the activity. This community service program allows the partner to prepare budget plans, forecast the quantity of production, costs, and profitability, and gain skills to analyze budget plans to make policies that will escalate their performance.
KULINER JADUL EMPAT NEGERI: THE MANIFESTATION OF GUSJIGANG PHILOSOPHY IN BUKA LUWUR SUNAN KUDUS 1444 H Munachifdlil Ula, Ahmad Nilnal; Mu’ayyadah, Mu’ayyadah; Mulyani, Ulva Rizky
Analisa: Journal of Social Science and Religion Vol 7, No 2 (2022): Analisa: Journal of Social Science and Religion
Publisher : Balai Penelitian dan Pengembangan Agama Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.18784/analisa.v7i2.1782

Abstract

The background of this article is the preservation of the local tradition of Kudus which is the focus of attention. Buka Luwur is the tradition of uncovering the white robe of Sunan Kudus’s Tomb. Gusjigang that stands for ngaji (studying-learning), bagus (kind-good) pinter dagang (smart in business-trading) means good in reciting Quran and clever in trading. The culinary of Jadul Empat Negeri symbolizes myriad of values. This study aims to define the meaning of Gusjigang, and, to describe the relevance of “Kuliner Jadul Empat Negeri” in Buka Luwur Sunan Kudus ceremony to the Gusjigang philosophy.” The descriptive qualitative research method was applied in this article with the type of literature. Researcher answered the question formulation with data and content analysis obtained from library sources, including scientific and non-scientific journals. However, the researcher also conducted direct observations during the “Kuliner Jadul Empat Negeri” event. The results of the study indicate the meaning of Gusjigang serves as guidance for Kudus citizens in trading and studying learning on religious and secular matters. Furthermore, the meaning of “Kuliner Jadul Empat Negeri” is a manifestation of Sunan Kudus’ Gusjigang teachings. The relevance of the three is to interrelate the values contained in each focus. Work ethic, togetherness, brotherhood, and Islamic education are among these values. In conclusion, the event of culinary of Jadul Empat Negeri” symbolizes Gusjigang philosophical points in the Buka Luwur Sunan Kudus ceremony 1444 H.
Pelatihan Anggaran Pada Koperasi Di Kabupaten Kudus Soegiarto, Dwi; Rizky Mulyani, Ulva
Jurnal Altifani Penelitian dan Pengabdian kepada Masyarakat Vol. 4 No. 4 (2024): Juli 2024 - Jurnal Altifani Penelitian dan Pengabdian kepada Masyarakat
Publisher : Indonesian Scientific Journal

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59395/altifani.v4i4.560

Abstract

Pengelolaan koperasi membutuhkan pemahaman tentang anggaran keuangan koperasi. Pemahaman anggaran ini sangat penting untuk dilaksanakan pada koperasi. Namun banyak koperasi yang tidak memahami dengan baik terkait penganggaran keuangan tersebut. Tujuan dari pengabdian ini adalah memberikan pelatihan pengelola koperasi tentang pentingnya anggaran, memberikan pelatihan pengelola koperasi tentang cara membuat anggaran koperasi, memberikan pelatihan tentang perhitungan anggaran yang dapat dilakukan oleh pengelola koperasi. Metode yang dilakukan adalah menggunakan metode partisipatif dengan melakukan pelatihan kepada pengelola koperasi di Kabupaten Kudus. Proses ceramah, diskusi dan praktek diikuti oleh manajer koperasi, 3 supervisor dan 4 anggota koperasi. Proses tersebut diawali dengan penjelasan prinsip-prinsip anggaran, dilanjutkan dengan pelatihan cara membuat anggaran dan metode perhitungan dalam pembuatan anggaran. Peserta mulai paham dengan teknik dan perhitungan dalam pembuatan anggaran.
PENGARUH MOTIVASI, PEMANFAATAN TEKNOLOGI INFORMASI, SANKSI ADMINISTRASI, TINGKAT PENDAPATAN DAN KUALITAS PELAYANAN PAJAK TERHADAP KEPATUHAN WAJIB PAJAK KENDARAAN BERMOTOR DI KANTOR SAMSAT KUDUS Aida Nurul Husnina; Zaenal Afifi; Ulva Rizky Mulyani
Journal Accounting International Mount Hope Vol. 2 No. 1 (2024)
Publisher : Journal Accounting International Mount Hope

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61696/jaimo.v2i1.259

Abstract

The purpose of this study is to test and analyze the effect of motivation, utilization of information technology, administrative sanctions, income level and quality of tax services on motor vehicle taxpayer compliance. The primary data used in this study came from questionnaires distributed directly to respondents. The research subjects or population in this study were taxpayers whose motorized vehicles were registered at the Kudus Samsat Office. The sampling technique in this study used the Accidental Sampling technique with a sample size of 415 samples obtained based on the results of the Slovin formula calculation. The research method uses multiple linear regression analysis methods with SPSS version 26 software tools. The results of this study indicate that motivation and utilization of information technology have no effect on motor vehicle taxpayer compliance. Meanwhile, administrative sanctions, income levels and the quality of tax services have a positive effect on motor vehicle taxpayer compliance.
The Effect of Taxpayer Knowledge, Modernization of The Tax Administration System, Tax Sanctions, Tax Awarness and Accountability of Public Service on The Compliance of Motor Vehicle Taxpayers Nikmah, Alfiyatun; Mulyani, Ulva Rizky; Zuliyati
EAJ (Economic and Accounting Journal) Vol. 7 No. 3 (2024): EAJ (Economics and Accounting Journal)
Publisher : Universitas Pamulang

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

This research aims to address the gap in understanding how factors influence motor vehicle taxpayer compliance. Specifically, the study examines the effect of taxpayer knowledge, modernization of the tax administration system, tax sanction, tax awarness and public service accountability on taxpayer compliance. The study focused on taxpayers registed at the Jepara Regency Samsat Office. A total of 400 respondents were selected using Accidental Sampling. Primary data was collected for this study. To analyze the data, Multiple Linier Regression Analysis was conducted using SPSS version 26. Which have a positive effect is taxpayer knowledge, modernization of the tax administration system and tax sanction.  Meanwhile it have no effect is tax awarness and public service accountability.  Keywords: Taxpayer Knowledge, Modernization of the Tax Administeation System, Tax Sanction, Tax Awarness and Public Service Accountability
Strategi Pemasaran Media Sosial Bagi UMKM Pengrajin Lencana ., Zuliyati; Salisa, Naila Rizki; Mulyani, Ulva Rizky; Andriani, Evana; Hidayat , Taufiq
Al-Khidmah Jurnal Pengabdian Masyarakat Vol. 4 No. 1 (2024): JUNI
Publisher : Institute for Research and Community Service (LPPM) of the Islamic University of Jember

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56013/jak.v4i1.2870

Abstract

The increasing development of technology has an impact on the development of Micro, Small and Medium Enterprises (MSMEs), one of which is the AJ Lencana business owned by Mr. Najib which is in Bacin Village, Kudus. The development of business activities from year to year has increased, but sales are only in the area of Central Java residents. It has not been able to spread to the wider community and the marketing that has been running is very, very limited and there has been no touch of social media in efforts to market the product. The solutions offered by the service team to help several problems faced by partners are, social media strategy training to improve product marketing, helping partners to increase sales, expanding partner markets through online shops so that sales can be wider, not only around Central Java. The aim of the Service Team is to move the rural economy to remain productive and be able to utilize technology to help its business activities, as well as increase the sales turnover of partner business activities by utilizing social media.