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Journal : KIC

Differential Cost Analysis of Self-Production Decisions or Establishing Partnerships for Student as Entrepreneurs in the Digital Era Maulida, Oktavianti; Winarko, Sigit Puji; Faisol, Faisol
Proceeding Kilisuci International Conference on Economic & Business Vol. 1 (2023): Proceeding Kilisuci International Conference on Economic and Business
Publisher : Universitas Nusantara PGRI Kediri

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29407/ktyk4715

Abstract

Research Objective: This research was conducted to analyze the application of differential costs in allocating production costs to self-produced decisions or establishing partnerships  in student businesses. Research Method: The research method used is descriptive research with a quantitative approach. Research Finding:  The results of the study show that the decision to establish partnerships incurs less production costs and saves more costs from being incurred compared to self-producing. Furthermore, students as entrepreneurs benefit greatly from the option of purchasing from outside sources by forming partnerships. Therefore, the allocation of production costs through external purchases through the establishment of partnerships is the most appropriate alternative for student businesses.
Analysis of the human development index (HDI) with regional financial ratios approach Prima, Yogas Andi; Faisol, Faisol; Puspita, Erna
Proceeding Kilisuci International Conference on Economic & Business Vol. 1 (2023): Proceeding Kilisuci International Conference on Economic and Business
Publisher : Universitas Nusantara PGRI Kediri

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29407/a9ker330

Abstract

Research Objectives: In the last three years, it has been found that there is still a significant gap in the level of welfare in the province of East Java. So the objectives of this research are try to analyze the effect of the effectiveness ratio of regional original income, regional financial efficiency ratios, and the growth of regional original income toward the human development index in East Java Indonesia. Research Method: This research used panel data regression analysis techniqueswith fixed effect model. The sample of this study included all of districts and cities in East Java. The data consists of the effectiveness ratio of regional original income, regional financial efficiency ratios, and growth of regional original income and the Human Development Index in the period of 2019 until 2021. Research Findings: Based the fixed effect model, the finding of this research are the first is the effectiveness ration does not have a positive effect on the Human Development Index in Regency and City Governments in East Java. The second is the efficiency ratio has a significant effect on the Human Development Index in Regency and City Governments in East Java,. The third is the growth of regional original income does not have a positive effect on the Human Development Index in Regency and City Governments in East Java.
The Influence of Accounting Learning, Fintech Knowledge and Fintech Efficiency on the Interest in Using Gopay for Accounting Study Program Students at UNP Kediri Irawati, Rika Jepri; Widiawati, Hestin Sri; Faisol, Faisol
Proceeding Kilisuci International Conference on Economic & Business Vol. 1 (2023): Proceeding Kilisuci International Conference on Economic and Business
Publisher : Universitas Nusantara PGRI Kediri

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29407/zxz2mn02

Abstract

Research Objective: The purpose of this research is to ascertain whether accounting program students at Nusantara PGRI Kediri University will be interested in using Gopay if they have knowledge of financial accounting, fintech knowledge, and ease of use. Research Method: The SPSS version 21 application is used for data processing, and the following research uses a quantitative approach. The population in this research is students of the accounting study program at Nusantara PGRI Kediri University who are familiar with the Gopay digital application. This research uses non-probability sampling as its sampling strategy. 121 people were sampled for this study. The data in the following research were analyzed using multiple linear regression. Research Finding: This research analysis reveals that the interest of accounting program students at Nusantara PGRI Kediri University in using Gopay is positively and significantly influenced by financial accounting knowledge, fintech knowledge, and ease of use.
The Effect of Tax Avoidance, Managerial Ownership, Profit Management on Company Value Prasetya, Lambang; Faisol, Faisol; Sugeng, Sugeng
Proceeding Kilisuci International Conference on Economic & Business Vol. 1 (2023): Proceeding Kilisuci International Conference on Economic and Business
Publisher : Universitas Nusantara PGRI Kediri

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29407/hyv6js89

Abstract

Research Aim : Management can practice earnings management by carrying out tax avoidance to increase profits and the value of the company whose shares it owns. Investors as owners of capital must pay attention to the financial performance of a company in increasing funds in its investment, because earnings management can be carried out by managerial parties through tax avoidance so that the company's performance looks good and attracts investors to buy it. The purpose of this study was to determine the effect of tax avoidance, managerial ownership, earnings management on firm value in case studies of manufacturing companies in the food & beverage sub-sector on the Indonesia Stock Exchange. Research Method : This research was conducted through a quantitative approach using secondary data obtained from the Indonesian stock exchange. The data used in this research is the financial data of 12 companies for 3 years. Data analysis techniques in the form of descriptive statistics, Panel Data Model Selection, classic assumption test, Panel Data Analysis, determinant coefficient and hypothesis testing Research Finding : The results showed that tax avoidance had a significant negative effect on firm value, managerial ownership had no effect on firm value and earnings management had no effect on firm value. Meanwhile, the simultaneous results of tax avoidance, managerial ownership, and earnings management have a significant effect on firm value variables.