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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.
ANALISIS EFEKTIVITAS DAN KONTRIBUSI PEMUNGUTAN PAJAK HIBURAN TERHADAP PENDAPATAN ASLI DAERAH KOTA KEDIRI Fitrisnawanti, Shilfia; Solikah, Mar'atus; Linawati, Linawati
Prosiding Simposium Nasional Manajemen dan Bisnis Vol. 2 (2023): Simposium Manajemen dan Bisnis
Publisher : Universitas Nusantara PGRI Kediri

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29407/6azhq643

Abstract

Tujuan dari penelitian ini adalah untuk menganalisis seberapa baik efektivitas dan kontribusi pemungutan pajak hiburan terhadap Pendapatan Asli Daerah Kota Kediri pada tahun 2020-2022. Pada penelitian ini digunakan pendekatan kuantitatif dengan metode deskriptif. Sumber data yang digunakan meliputi data primer dan data sekunder. Teknik pengumpulan data dilakukan dengan cara wawancara dan dokumentasi. Dari hasil penelitian ini dapat disimpulkan bahwa tingkat efektivitas pajak hiburan pada tahun 2020-2022 dinilai “sangat efektif” dengan nilai presentase rata-rata diangka 105 %. Penelitian ini menunjukkan bahwa Kota Kediri telah berhasil mengumpulkan pajak hiburan dalam rangka meningkatkan pendapatan asli daerah. Namun, kontribusi pajak hiburan terhadap peningkatan pendapatan asli daerah Kota Kediri pada tahun 2020 - 2022 memenuhi kriteria “sangat buruk” dengan persentase rata-rata 1%. Hal ini menunjukkan bahwa efisiensi pemungutan pajak hiburan Kota Kediri tidak sebanding dengan kontribusinya terhadap pendapatan asli daerah
ARUS KAS TERHADAP LIKUIDITAS PADA PERUSAHAAN MANUFAKTUR SUB SEKTOR MAKANAN DAN MINUMAN (2019-2021) Jannah, Rodhotul; Linawati, Linawati; Solikah, Mar’atus
Prosiding Simposium Nasional Manajemen dan Bisnis Vol. 2 (2023): Simposium Manajemen dan Bisnis
Publisher : Universitas Nusantara PGRI Kediri

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29407/d98xsf93

Abstract

Tujuan dari penelitian ini adalah untuk mengetahui bagaimana pengaruh arus kas aktivitas operasi, pendanaan dan investasi terhadap tingkat likuiditas pada perusahaan sektor manufaktur khususnya makanan dan minuman dari beberapa perusahaan. Sampel penelitian ini didapatka dari kriteria tertentu atau disebut dengan purposive sampling yang kemudian ditemukan sebanyak 25 perusahaan untuk periode 2019-2021, sehingga data penelitian adalah sebanyak 75 data. Sumber data berjenis sekunder dan dioleh dengan penelitian kuantitatif dengan teknik kausalitas. Hasil penelitian menunjukkan bahwa arus kas operasi, pendanaan, dan investasi memengaruhi likuiditas secara parsial dan simultan.
A Systematic Literature Review of Machine Learning for Endurance Running Performance Prediction Solang, Efraim William; Linawati, Linawati; Manuaba, Ida Bagus Gede; Setiawan, I Nyoman
Sinkron : jurnal dan penelitian teknik informatika Vol. 10 No. 1 (2026): Article Research January 2026
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/sinkron.v10i1.15743

Abstract

This study systematically reviews the application of machine learning methods for predicting running performance, with particular emphasis on short-middle distance events such as the 5 km. Although machine learning based performance prediction has been widely explored in endurance sports, a comprehensive review synthesizing models, predictors, and pipelines across running distances remains limited. The review followed the PRISMA 2020 framework. Articles published between 2020 and 2025 were retrieved from ScienceDirect, Google Scholar, and PubMed using predefined keyword combinations related to machine learning and running performance. Studies were included if they focused on running (excluding cycling, triathlon, or other sports), applied predictive modeling, and reported model evaluation metrics. A total of 26 studies met the inclusion criteria and were assessed using quality appraisal criteria inspired by TRIPOD and QUADAS-2. The analysis identified four main research themes: (1) application of machine learning models for running performance prediction, (2) physiological and anthropometric predictors, (3) non-physiological and contextual factors, and (4) personalized athlete training and monitoring. Ensemble learning models (Random Forest, XGBoost, LightGBM) consistently outperformed traditional linear regression by capturing non-linear interactions, while deep learning approaches (LSTM, GRU) demonstrated strong capability in modeling temporal training dynamics. A generalized machine learning pipeline for running performance prediction was also synthesized. This review contributes a structured framework that integrates modeling approaches, predictor categories, and evaluation strategies, and highlights research opportunities for explainable and personalized prediction systems, particularly for 5 km running performance.
Influence of Social Media on Student Academic Achievement Based on K-Means to Support Indonesia Emas 2045 Himawan, Arif; Linawati, Linawati; Asnawi, Choerun; Subekti, Dayat; Setiawan, Chanief Budi
Emerging Information Science and Technology Vol. 6 No. 2 (2025)
Publisher : Universitas Muhammadiyah Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.18196/eist.v6i2.27024

Abstract

Social media is a digital platform used as a means of communication through text, images,videos, and information exchange. Among students, social media is often used beforelectures, during breaks, and after teaching and learning activities. This study aims toanalyze social media usage patterns and their impact on student academic achievement,particularly at the Faculty of Engineering and Information Technology (FTTI) of JenderalAchmad Yani University Yogyakarta (Unjaya). The method applied is the K-Meansalgorithm to identify social media usage patterns and their correlation with academicachievement. The research stages included data collection, data pre-processing,application of the K-Means algorithm, evaluation, and conclusion of results. Based on asample of 107 students using the Elbow method, three data clusters were obtained, namelyCluster 0 (3 members), Cluster 1 (47 members), and Cluster 2 (57 members). Testing usingthe Silhouette Score produced a value of 0.196, while the Davies-Bouldin Index showed avalue of 1.490. The results indicate that social media use has a positive impact on learningachievement, as reflected in the Grade Point Average (GPA) above 3.6 among FTTI Unjayastudents
Pengaruh Self Control Financial Dan Love Of Money Terhadap Financial Management Behavior Generasi Z Mujiyanti, Nur Mujiyanti; Nailah, Syafira Khansa; Aristawati, Nadiyah; Octaviani, Jessica Erviana; Linawati, Linawati
Jurnal Portofolio : Jurnal Manajemen dan Bisnis Vol. 4 No. 4 (2025): Beban Kerja, Profesionalisme dan Daur Hidup Perusahaan
Publisher : Prisani Cendekia

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Abstract

This study aims to analyze the influence of Self-Control Financial and Love of Money on Financial Management Behavior among Generation Z in South Jakarta. A quantitative approach was employed using multiple linear regression analysis. The sample consisted of 100 respondents selected through purposive sampling, with criteria including individuals aged 18–28 years who actively manage their personal finances. The results indicate that Self-Control Financial has a positive and significant effect on Financial Management Behavior. Love of Money also shows a positive and significant influence on individuals’ financial management practices. This study contributes to the existing literature by providing empirical evidence on the role of psychological factors in shaping financial behavior among digital-native youth, and it offers practical implications for developing more effective financial education strategies in the digital era.
Pengaruh Literasi Perpajakan Dan Persepsi Sanksi Pajak Terhadap Minat Pelaporan Pajak Pada Generasi Z Devi, Larasati; Wulur, Yolanda; Salbila, Tiara; Pratiwi, Natasya; Linawati, Linawati
Jurnal Portofolio : Jurnal Manajemen dan Bisnis Vol. 4 No. 4 (2025): Beban Kerja, Profesionalisme dan Daur Hidup Perusahaan
Publisher : Prisani Cendekia

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Abstract

This study aims to analyze the influence of tax literacy and perceptions of tax sanctions on tax reporting intention among Generation Z students. The study employs a quantitative approach using a survey method involving 100 Generation Z student respondents in South Jakarta, selected through purposive sampling. Data were analyzed using multiple linear regression with the assistance of SPSS version 27. The results indicate that tax literacy and perceptions of tax sanctions each have a positive and significant effect on tax reporting intention. These findings contribute to strengthening the literature on the formation of tax compliance intentions among younger generations and provide practical implications for higher education institutions and tax authorities to enhance tax education and sanction socialization in order to foster a culture of tax awareness from an early age.
Co-Authors Abdul Hamid Abdul Mughni Abdur Rohman Abiyyuwono K, Ahmad Afadil Afifah, Vika Nur Afriani Maso agung aditya nugraha Agus Luthfi Agus Sukerta agusniati, Agusniati Agustina Susilawati Tumangger 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 Annisa Ardhian Putra, Govan Ardiansiah Ardiansiah Ari Wilani, Ni Made Ariana, Anak Agung Gede Bagus Ariani, Adriana Venny Aries Dirgahayunita Arif Himawan, Arif Aristawati, Nadiyah Asa Arya Sudarman Asana, I Made Dwi Putra Asnawi, Choerun Asnita Sinaga Asyari, Putri Leni Atim Matul Mahmudah 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 Dewintara, Yayang Dharmika, Ida Bagus Diah Nurdiwaty Djaddang, Syahril Dwi Perwitasari Wiryaningtyas, Dwi Perwitasari E. Patras, Yuyun Efraim William Solang Elia Ardyan Erna Yuniati Evie Awuy Evie Awuy Evy Nulandari Faisol Faisol Faisol Faisol Fani Isdayanti Faris Aji Vagood Lucky Firdarini, Khoirunnisa Cahya Firdha Senja Maelaningsih Fitrianti Fitrianti, Fitrianti Fitrisnawanti, Shilfia 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 Hartina Pertiwi Hartono, Rudi Haryati Ruslan Hendri Hendri Heni, Lidia Herdiyanti, Fitria Hermani, Sofiati Humaira Fadhilah I Dewa Gede Hardi Rastama I G.A.K. Warmayana I G.M.W. Meindra Sidemen I GEDE PUTU WIRAWAN I Gusti Ayu Putri Kartika, I Gusti Ayu 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 Irianti, Een Jaeng, Maxinus Jannah, Azzahra Raudhatul Jannah, Rodhotul Joshua Fernaldy Sudarsono Julian, Alfito Jumirta, Jumirta Junivan Junivan K.O Saputra Kamarudin, Nur Diyana Kamelia Sinaga Karniawan, Arya Whisnu Kasmiati KHAIRANI, MIFTAHUL 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 Luh Ika Dhivtyasari Suryani Lukito Pramono Lukmawati, Putri Puji Luthfih, Yussi Dwi Made Aryawan Made Sudarma Mahmudah, Dwiyana Farizka Mahmudi Mahmudi Mala Nurilmala Mannan, Mannan Manuaba, Ida Bagus Gede Marinus B. Tandiayuk Marinus Barra Tandiayuk Marlina, Nana Maxinus Jaeng Meidiana, Ghaida Meilana, Putri Bibit Moh. Adenan Moh. Isom Mudin Muchtaranda, Ismail Hoesain Muh. Rizal Muh. Rizal Muhammad Yunus Muhammad Yusuf Mujiyanti, Nur Mujiyanti Musdalifa MUSTAMIN IDRIS Mutia, Cut Vilda N Paramaita Nabela Amelia Nafis, Moh. Abi Adhurun Nailah, Syafira Khansa 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 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 Pipit, Tabita Pomalingo, Dwina Ramadhani Pramono, Lukito Pratama, Pratama Pratiwi, Natasya Priyastiwi, Priyastiwi Puji Astuti Puji Winarko, Sigit Purwoningsih, Siti Khotimah Puspita, Erna Putra Adi Wibowo Putra, Rezi Eka Putri Agung Permata Sari Putri Puji Lukmawati Putri, Melly Monika Putri, Oktavira Tiara Putu Aditya Sukarendra Putu Arya Mertasana Putu Sri Merta Suryani Qoriah, Ciplis G Rahmadi, Silvia Rahmawati, Titah Rama Beta Herdian Rama Sanjaya Ratih Kumalasari Niswatin Riawanto Tambun Ridho Yurham Rifky Lana Rahardian 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 SIGIT PUJI WINARKO Sinaga, Riska Indramaya Siregar, Abdul Hasyim Mazhurin Siswo Wardoyo Siti Hajar Adriani Sitti Rahmawati Soewarto Hardhienata Sofiati Sofiati, Sofiati Solikah, Mar atus solikah, mar'atus Solikah, Mar’atus Sondang Ratnauli Sianturi Sri Agustina, Sri Sri Andriati Asri Sri Andriati Asri, Sri Andriati Sri Hartati Candra Dewi Sri Kurnianti Sri Widiawati , Hestin Subekti, Dayat Sudarman Bennu 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 Tantri, Afifah Luftiah 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 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 Yunizar, Noni Yurike Sindi Gloriana Zulaikah, Dewi Zulfahrin, LM Zulistiani, Zulistiani Zuriat, Zuriat