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ANALISIS PENGENDALIAN INTERNAL DALAM MENUNJANG EFEKTIVITAS PEMBERIAN KREDIT Pipit, Tabita; Linawati, Linawati
Prosiding Seminar Nasional Manajemen, Ekonomi dan Akuntansi Vol. 3 No. 1 (2018): PROSIDING SEMINAR NASIONAL MANAJEMEN, EKONOMI DAN AKUNTANSI 2018
Publisher : Universitas Nusantara PGRI Kediri

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Penelitian ini bertujuan untuk menganalisis peran pengendalian internal dalam menunjang efektivitas pemberian kredit pada KSP Mitra Rakyat. Penelitian ini merupakan penelitian deskriptif kualitatif. Data penelitian terdiri atas data primer dan data sekunder, yang didapatkan dari wawancara, observasi dan dokumentasi. Keabsahan data dilakukan dengan triangulasi sumber, triangulasi teknik, dan member check. Temuan hasil penelitian menunjukkan bahwa sistem pemberian kredit pada KSP Mitra Rakyat telah menerapkan sistem pemberian kredit yang memadai. Pengendalian internal yang berlaku pada KSP Mitra Rakyat sudah dapat dikatakan memadai dan mendukung efektivitas pemberian kredit. Adapun masih ada kelemahan dalam proses pemberian kreditnya, yaitu 1) masih diutamakannya asas kekeluargaan dalam pemberian kreditnya. Kemudahan ini oleh para debitur (anggota) disalahgunakan, seperti menyepelekan tagihan kredit, sehingga para debitur tidak membayar tepat waktu, yang berakibat terjadinya kredit macet. 2) dalam proses pemberian kredit di KSP Mitra Rakyat tidak ada proposal permohonan kredit. Calon debitur (anggota) saat mengajukan permohonan kredit hanya membawa berkas-berkas persyaratan pengajuan kredit, sehingga kurangnya informasi latar belakang dari anggota. Beberapa temuan perlu diwaspadai dan perhatikan oleh KSP Mitra Rakyat, karena dapat berakibat meningkatnya kredit macet yang memperlambat aktivitas operasi.
ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI PERSEPSI PENGUSAHA KECIL DAN MENENGAH ATAS PENGGUNAAN INFORMASI AKUNTANSI (Studi Pada Pengusaha Gethuk Pisang Di Kota Kediri) Dewintara, Yayang; Linawati, Linawati; Suhardi, Suhardi
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 untuk mengetahui dan menganalisis pengaruh skala usaha, umur perusahaan, pengetahuan akuntansi dan pengalaman dalam informasi akuntansi terhadap persepsi pengusaha kecil dan menengah atas informasi akuntansi pada pengusaha Gethuk Pisang di Kota Kediri. Penelitian ini menggunakan pendekatan kuantitatif dengan subjek penelitian sebanyak 21 UMKM. Teknik pengumpulan data menggunakan kuesioner. Teknik analisis menggunakan analisis regresi linier berganda dengan alat bantu analisis SPSS Versi 24. Hasil penelitian menunjukkan skala usaha, umur perusahaan, pengetahuan akuntansi dan pengalaman dalam informasi akuntansi secara parsial tidak berpengaruh terhadap persepsi pengusaha kecil dan menengah atas informasi akuntansi, sedangkan secara silmutan berpengaruh terhadap persepsi pengusaha kecil dan menengah atas informasi akuntansi.
ANALISIS KEPATUHAN TAX PAYER ALAT ANGKUT BERMOTOR Ningrum, Rani Ulan; Linawati, Linawati; Zaman, Badrus
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

Banyakan District, Kediri Regency is one of the areas that has used and implemented the e-Samsat program and for 10 years the program has been running. The local government has also been following technological developments that continue to increase so that they can optimally utilize technology to support taxpayer awareness in paying their PKB. To analyze and determine the effect of the modernization of the e-Samsat system, the level of income, and partial and simultaneous tax sanctions on the compliance of motorized vehicle taxpayers is the goal to be achieved in this study. Quantitative is the approach, causal is the technique. Questionnaire is a data collection tool. All motorized vehicle taxpayers in the Banyakan sub-district are the population. 40 respondents are the sample. Accidental sampling is a sampling technique. Multiple linear regression analysis is the analytical tool. The conclusion of this study is that the modernization of e-samsat, income levels, and tax sanctions have a significant partial and simultaneous effect on compliance with motorized vehicle taxpayers. Assessing income levels during covid is the novelty of this research.
AUDIT MANAJEMEN SUMBER DAYA MANUSIA, MOTIVASI KERJA, DAN GAYA KEPEMIMPINAN PADA KINERJA KARYAWAN DI RUMAH SAKIT AURA SYIFA KEDIRI Setiyaningati, Mela Dwi Astari; Solikah, Mar’atus; Linawati, Linawati
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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The purpose off this study was to determine the effectt of HRM audit, work motivationn, and Ieadership styIe on empIoyee performance. IThis study usesi a quantitative approach too examine the reIationship between two factors. The causal associative method was used to determine the cause of the reIationship. The research sample amounted to 40 respondents and anaIyzed using multiple Iinear regressioni. The resuIts showed that HRM audit and leadership styIe had no effect oni employee performance, but work motivation partially affected employee performance. HRM audit, work rnotivation, and Ieadership styIe all affect empIoyee performance.  
ALTMAN Z”-SCORE MODIFIKASI SEBAGAI ALAT PREDIKSI KEBANGKRUTAN PADA PERUSAHAAN TRANSPORTASI DI ERA PANDEMI COVID 19 Yulianti, Sinta Dwi; Linawati, Linawati; Sugeng, 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 transportation sector is a sector that has a crucial position in the national economy. Therefore, maintaining and improving the company's financial health needs to be done in order to avoid bankruptcy. This study aims to analyze bankruptcy predictions using the Altman Z”-Score method for transportation companies listed on the Indonesia Stock Exchange in 2019-2021. The research approach used is descriptive quantitative. The research subjects were 15 transportation companies that were listed and audited on the IDX with the presentation of Rupiah in their financial statements. The results showed that in 2019 there were 7 transportation companies classified as bankrupt, 4 companies classified as prone to bankruptcy and 4 companies classified as healthy. Then in 2020 there were 10 companies classified as bankrupt, 2 companies classified as prone to bankruptcy, and 3 companies classified as healthy. Furthermore, in 2021 there are 6 companies classified as bankrupt, 4 companies classified as vulnerable, and 5 companies classified as healthy. Based on the results of the Z”-Score during 2019-2021 there was a trend of fluctuating financial conditions.
PENERAPAN AKUNTANSI DAN KESESUAIANNYA DENGAN SAK-EMKM PADA PERUSAHAAN MANUFAKTUR (STUDI KASUS PT XYZ KEDIRI) Khusna, Masro'ul; Linawati, Linawati; Zaman, Badrus
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 rapid growth of MSMEs affects the strength of capital. MSMEs are growing rapidly making capital loans to banks/investor. However, not all MSMEs can get credit easily, due to unfulfilled requirements. Financial statements that do’nt meet the standards. PT XYZ does’nt yet know about SAK-EMKM-based financial reports that became active on January 1, 2018. This study is to find out: 1) PT XYZ SAK-EMKM implementation, 2) Factors causing MSMEs have not implemented SAK-EMKM to prepare financial reports. The descriptive qualitative method was employed in this investigation. Collecting data obtained through documentation and interviews of financial statements. The findings indicate that PT XYZ has not recorded financial statements in their entirety in line with SAK-EMKM. At PT XYZ, the elements that cause SAK-EMKM are not in place, internal factors are the  HR and SAK are not understood. The absence of oversight from parties interested in MSMEs' financial disclosures is an external factor
ANALISIS PERHITUNGAN HARGA POKOK PRODUKSI DAN HARGA JUAL DENGAN METODE JOB ORDER COSTING PADA UMKM PANGESTU PRODUCTION DI GROGOL TAHUN 2022 Safitri, Rika; Zaman, Badrus; Linawati, Linawati
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 is motivated by problems that UMKM has in financial accounting calculations due to limited knowledge about cost classification, which must be included in the calculation of the cost of production so that the resulting selling price is less than optimal. This study aims to determine the accuracy in classifying costs in calculating the cost of production and determining the selling price of the screen printing t-shirt product applied by Pangestu Production whether or not it is appropriate with cost accounting. The research object focused on cost reports during the screen printing t-shirt production process. This research uses a quantitative approach with descriptive methods. The conclusion of this study is that the calculations applied by Pengstu Production and the calculations by the researchers have a slight difference, this is because the company has several costs when production is not included, this results in the selling price applied by the company being less than optimal. For manual t-shirt screen printing, based on analysis calculations, the selling price is IDR 61,800 while the company selling price is IDR 61,000. The cause of the difference in selling prices is that the company does not calculate depreciation costs and some costs of auxiliary raw materials are ignored.
ANALISIS PENYUSUNAN LAPORAN KEUANGAN DI UMKM KELURAHAN TINALAN Rini, Arsita Dwi Puspo; Solikah, Mar’atus; Linawati, Linawati
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

With so many MSMEs in Tinalan Village, the researchers wondered whether the MSMEs here had prepared financial reports. The financial statements themselves have benefits that MSMEs can obtain if they are prepared in accordance with existing accounting standards. As for MSMEs, they can use SAK EMKM. MSMEs can get additional funding which usually requires them to attach their business financial statements. The purpose of this study is to find out how the preparation of financial reports is carried out by MSMEs in Tinalan Village and whether they are in accordance with SAK EMKM and what the obstacles are experienced when preparing financial reports in accordance with SAK EMKM. This study used a qualitative approach with the field research method. The results of this study are that MSMEs in Tinalan Village only make profit and loss reports and that is definitely not in accordance with SAK EMKM. One of the obstacles experienced by MSME owners is the lack of knowledge about accounting, especially SAK EMKM.
PENGARUH PEMBIAYAAN MUDHARABAH, MUSYARAKAH, MURABAHAH, IJARAH TERHADAP PROFITABILITAS BANK KB BUKOPIN SYARIAH Lestikasari, Febri; Zaman, Badrus; Linawati, Linawati
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 mudharabah, musyarakah, murabahah, ijarah financing on the profitability of Bank KB Bukopin Syariah from 2018-2022 partially and simultaneously. The population in this study is all financial report data of Bank KB Bukopin Syariah. The sample selection was carried out by purposive sampling with monthly data for the 2018-2022 period with a total sample of 60 data. The method in this study is a quantitative approach using causality techniques. This study uses data analysis methods, a classical assumption test, a multiple linear regression test and hypothesis testing. The results in this study indicate that Mudharabah Financing has an effect on profitability with sig. 0.005 < 0.05. Musyarakah has no effect on profitability indicated by sig. 0.312 > 0.05. Murabahah has an effect on profitability with sig. 0.002 <0.05. The Ijarah effect on profitability is indicated by sig. 0.012 <0.05. Simultaneously, Mudharabah, Musyarakah, Murabahah, Ijarah financing affects the profitability of Bank KB Bukopin Syariah for the 2018-2022 period.
Co-Authors Abdul Hamid Abdul Mughni Abdur Rohman Abiyyuwono K, Ahmad Adelia, Gita Afadil Afifah, Vika Nur Afriani Maso agung aditya nugraha Agus Luthfi Agus Sukerta Agustina Susilawati Tumangger Al Baihaqi, Ahmad Aldri Frinaldi Alfisyahra, Alfisyahra Ali, M Firdaus Alit Winaya Amelia Nur 'Izza Amelia, Puja Amin Tohari Amin, Debisal Anak Agung Ayu Putri Ardyanti Anang Kusnadi Anantia Aliva Rizqa Andryan Andryan, Andryan Andy Kurniawan, Andy Aniek Laksmidewi Anifiatiningrum, Anifiatiningrum Annisa ANNISA HANDAYANI Antika, Rizaldi Ardhian Putra, Govan Ardiansiah Ardiansiah Ardiansyah, Daffa Ari Wilani, Ni Made Ariana, Anak Agung Gede Bagus Ariana, Melati Ariani, Adriana Venny Arif Himawan, Arif Aristawati, Nadiyah Asa Arya Sudarman Asana, I Made Dwi Putra Asnawi, Choerun Asnita Sinaga Astriyah, Aas Asyari, Putri Leni Aurelia, Akilah Awalanty, Aprilia Putri Ayu Sri Puspita Devi Azizah, Windi Nur Badrus Zaman Bagaskara, Ardha Dewa Baharuddin Hamzah Bakri Mallo Betty Holiwarni Chanief Budi Setiawan Cokis Ratih Kumbara Daniel Happy Putra DARMANSYAH . darnisah, Darnisah Dasa Ismaimuza Debbi Irfan Mudhoep Deliana Sapareng Dessy Hariyanti, NK Destiani Destiani Devi Febriyanti Devi, Larasati Dewa Bagaskara, Ardha Dewa Made Wiharta Dewi Rosanthi Dewi, Siti Ratna Sari Dewintara, Yayang Dharmika, Ida Bagus Diah Nurdiwaty Dian Priharja Putri Dirgahayunita, Aries Djaddang, Syahril Dwi Perwitasari Wiryaningtyas, Dwi Perwitasari E. Patras, Yuyun Efendi, Aidil Noval Elia Ardyan Erliana, Erliana Erna Yuniati Evie Awuy Evie Awuy Evy Nulandari Faisol Faisol Faisol Faisol Fajar, Rahmat Ilham Fani Isdayanti Faris Aji Vagood Lucky Firdarini, Khoirunnisa Cahya Firdawati, Ery Firdha Senja Maelaningsih Fitri Wulandari Fitria Ramadhani, Charisa Fitrianti Fitrianti, Fitrianti Fitrisnawanti, Shilfia Fitriyani, Eka Rika Flori, Florianus G M Arya Sasmita Gandung Sugita Gatot Suhirman Gde Made Budi Antara Gede Adi Aryanata Gede Patrianaya Margayasa Wirsuyana Gede Sukadarmika Gerson Feoh Gusti, Yenny Kurnia Halawa, Irena Mei Darnis Hanifatul Mar’ah Harefa, Romana Mutiara Hartina Pertiwi Hartono, Rudi Haryati Ruslan Hendri Hendri Heni, Lidia Herdiyanti, Devi Herdiyanti, Fitria Hermani, Sofiati Hidayatullah, Ade Himphinit, Musakkid Hiyah, Siti Asrorotul Ikah Humaira Fadhilah I Dewa Gede Hardi Rastama I G.A.K. Warmayana I G.M.W. Meindra Sidemen I GEDE PUTU WIRAWAN I Gusti Made Meri Utama Yasa I Gusti Ngurah Gede Agung Suniantara I K A Riki Gunawan I K. A. Riki Gunawan I ketut Gede Darma Putra I Komang Leo Puja Artana I Made Agus Setiawan I Made Bayu Dibawan I Made Cahrianto I Made Kris Widiantara I Made Oka Semara Putra I Made Oka Widyantara I Made Rai Suarimbawa I Made Suartika I Nyoman Gede Arya Astawa I Nyoman Gunantara I Nyoman Setiawan I Nyoman Setiawan I Putu Agus Eka Pratama I Putu Arie Pratama I Putu Gede Gentha Kesuma Negara I Putu Gede Hendra Suputra I Putu Oka Wisnawa I Putu Sudharma Yoga I Wayan Andis Indrawan Ibni Hadjar Ida Ayu Dwi Giriantari Ida Bagus Gede Manuaba Iftihor, Iftihor IGA Sri Melati IGP. Agus Aries Pratama Imran Saputra Surbakti Indah Dwi Kurniawanti Intan Tsamrotul Fu’adah Irene Christina Wenas Irfan Romadhony , Rahmad Irfansyah, Muhammad Faiq Irianti, Een Jaeng, Maxinus Jannah, Azzahra Raudhatul Jannah, Rodhotul Joshua Fernaldy Sudarsono Jovica, Theresia Maurine Julian, Alfito Jumirta, Jumirta Junayah, Yayah Junivan Junivan K.O Saputra Kamarudin, Nur Diyana Kamelia Sinaga Karniawan, Arya Whisnu Kasmiati KHAIRANI, MIFTAHUL Khalid, Nursyahidah binti Khusna, Masro'ul Komang Oka Saputra Kundala, Manendha Maganitri Kustiati Kustiati Kusuma, M. Putra Hadi Kusumaningsih, Indriati Larasati, Adelya Dwi Lenny Anwar Lestikasari, Febri Lie Jasa Lilik Purwanti Lubis, Alvin Syahri Luh Ika Dhivtyasari Suryani Lukito Pramono Lukmawati, Putri Puji Luthfih, Yussi Dwi Made Aryawan Made Sudarma Mahmudah, Atim Matul Mahmudah, Dwiyana Farizka Mahmudi Mahmudi Mala Nurilmala Mannan, Mannan Manuaba, Ida Bagus Gede Maolana, Moch Rifky Marinus B. Tandiayuk Marinus Barra Tandiayuk Marlina, Nana Maxinus Jaeng Meidiana, Ghaida Meilana, Putri Bibit Mendrofa, Rode Aryantafati Moh. Adenan Moh. Isom Mudin Muchtaranda, Ismail Hoesain Muh. Rizal Muh. Rizal Muhammad Fadli Muhammad Yusuf Mujiyanti, Nur Mujiyanti Musdalifa MUSTAMIN IDRIS Mustapa, Noviana Mutia, Cut Vilda N Paramaita Nabela Amelia Nafis, Moh. Abi Adhurun Nailah, Syafira Khansa NGATIMIN, NGATIMIN Ngurah Indra ER Ngurah Narendra Dananjaya Ni Gusti Ayu Dewi Paramita Arisandi Ni Komang Ayu Sri Anggreni Ni Made Anita Belinda Ni Made Ary Esta Dewi Wirastuti Ni Made Ary Esta Dewi Wirastuti Niama Dwi Susila, Made Ningrum, Rani Ulan Nisa, Qutsi Khoiru Janahtul NMAE Dewi Wirastuti NMAED Wirastuti Noer, Asmadi M. Nur Solikin Nur Widiastuti Nurhaeni Nurhaeni Nurhayati, Elis Nurkhalisah, Hasna Nurul Huda1 Nurwijayanti Nyoman Pramaita Nyoman Putra Sastra Nyoman Wendy Saputra Octaviani, Jessica Erviana Oka Semara Putra, I Made Parera, Dian Pathuddin Pawana, I Wayan Adi Juliawan Pertiwi, Tami Cahya Pipit, Tabita Pomalingo, Dwina Ramadhani Pramono, Lukito Pramudyanti, Naomi Pratama, Pratama Pratiwi, Natasya Priyastiwi, Priyastiwi Puji Astuti Puji Winarko, Sigit Purnawan, Fahry Purwoningsih, Siti Khotimah Puspita, Erna Puspitasari, Kristanti Ambar Putra Adi Wibowo Putra, Rezi Eka Putra, Rivan Dea Nova Putri Agung Permata Sari Putri, Melati Dwi Putri, Melly Monika Putri, Oktavira Tiara Putu Arya Mertasana Putu Sri Merta Suryani Qoriah, Ciplis G Rahmadi, Silvia Rahmawati, Titah Rama Beta Herdian Rama Sanjaya Ramadhania, Syakira Ratih Kumalasari Niswatin Remansah, Risma Adelia Renata, Febby Riawanto Tambun Ridho Yurham Rifky Lana Rahardian Rina Yuliana Rini, Arsita Dwi Puspo Riska Riski Riswahyuning, Mareta Selvia Rizal, Muh Rohman, Alfan Nur rois, fatqu Romadhony, Rahmad Irfan Rosdiana Matoneng Rukmi Sari Hartati Rukmi Sari Hartati Sabila Asma Rizkia Safitri, Rika Sagung Intan Saraswati Saifudin, Muhammad Agus Salbila, Tiara Sandi, Santi Pertiwi Hari Sari, Meilinda Trinita SB, Sigit Wisnu SB, Sigit Wisnu Serani, Gabriel Setiani, Rina Lailatul Ayuk Setiyaningati, Mela Dwi Astari Setyaningsih, Sri Setyowati, Marshela Dewi Siadari, Jonathan Kirana Sianturi, Maria Angie SIGIT PUJI WINARKO Sinaga, Riska Indramaya Siregar, Abdul Hasyim Mazhurin Siswo Wardoyo Siti Aisyah Siti Hajar Adriani Siti Hasanah Sitti Rahmawati Soewarto Hardhienata Sofiana, Shevila Nyssa Sofiati Sofiati, Sofiati Solang, Efraim William Solikah, Mar atus solikah, mar'atus Solikah, Mar’atus Sondang Ratnauli Sianturi Sopa, Juana Sri Agustina, Sri Sri Andriati Asri, Sri Andriati Sri Hartati Candra Dewi Sri Kurnianti Sri Widiawati , Hestin Subekti, Dayat Sudarman Bennu Sudirman Sudirman Sugeng Sugeng Sugiyarti, Ririn Suhardi Suhardi Sukayasa Sumardi . Suprihatin, Sholikah Suryandari,, Marul Susanti P, Susanti P Suseno, Ari Susi Yusrianti, Susi Susilo Susilo Sutrichastini, Ary Sutrischastini, Ary Sutrisno, Erwan Syafaah, Amalia Rahmawatus Syafruddin Rais, Syafruddin syailendra, syailendra Syarah, Erie Siti Tantri, Afifah Luftiah Taras, Muhammad Luthfi Mars Idris Tasya, Diva Tengku Riza Zarzani N Tri Sulistyowati Tri Widyastuti Triana, Dewi Ulfiani Usman H.B Utami, Anissa Veronica Ambassador Flores Vina Fauziah W. Setiawan Wahyu Purwanto Wangi, Sari Sekar Wibowo, Agung Edy Widiastuti , Nur Widiawati, Hestin Sri Widyadi Setiawan Wiharyana, Najwa Wikananda, I Gusti Ngurah Satya Wulandari, Amelia Agustri Wulandari, Eko Wulur, Yolanda Yenni Kurnia Gusti Yoga Divayana Yohanes Pracoyo Widi Prasetyo Yohanes Yohanes Yulianti, Sinta Dwi Yuliawati, Lia Yunizar, Noni Yurike Sindi Gloriana Zikriyah, Siti Zulaikah, Dewi Zulfahrin, LM Zulistiani, Zulistiani Zuriat, Zuriat