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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.
PAJAK, PENGELUARAN PEMERINTAH DAN PERTUMBUHAN EKONOMI DI INDONESIA FAISOL, FAISOL
Prosiding Seminar Nasional Manajemen, Ekonomi dan Akuntansi Vol. 1 No. 1 (2016): PROSIDING SEMINAR NASIONAL MANAJEMEN, EKONOMI DAN AKUNTANSI 2016
Publisher : Universitas Nusantara PGRI Kediri

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Abstract

Tujuan penelitian ini adalah untuk menguji dampak variabel Pajak dan Pengeluaran Pemerintah terhadap pertumbuhan ekonomi di Indonesia berdasarkan data tahun 1983-2013. Selain dua variabel utama tersebut ada variabel lainnya yaitu Penduduk, Tingkat Bunga, Gross Fix Capital Formation. Alat analisis yang dipakai adalah Vector Error Correction Model (VECM) dan Kausalitas Granger. Hasil analisis yang dilakukan adalah:Variabel Pajak dan pengeluaran Pemerintah tidak membawa dampak besar terhadap pertumbuhan ekonomi Indonesia. Variabel jumlah penduduk, tingkat bunga, Gross Fix Capital Formation juga tidak membawa dampak signifikan. Ada hubungan searah pertumbuhan ekonomi dengan pajak dimana LNGDP menyebabkan “Granger” LNTX. Tidak tidak ada hubungan kausalitas sama sekali atau saling bebas antara pertumbuhan ekonomi dengan jumlah penduduk. Ada hubungan searah pertumbuhan ekonomi dengan tingkat bunga dimana LNGDP menyebabkan “Granger” R. Ada hubungan searah pertumbuhan ekonomi dengan pengeluaran Pemerintah dimana LNGDP menyebabkan “Granger” LNGOV. Ada hubungan searah pertumbuhan ekonomi dengan Gross Fix Capital Formation dimana LNGDP menyebabkan “Granger” LNGFCF.
Peran Pengeluaran Pemerintah pada Pembangunan Manusia: Model Efek Tetap (Studi Pada Kabupaten/Kota Di Provinsi Jawa Timur) Faisol, Faisol; Krifiahurrohamah, Tyas Karmaylia
Prosiding Seminar Nasional Manajemen, Ekonomi dan Akuntansi Vol. 5 No. 1 (2020): PROSIDING SEMINAR NASIONAL MANAJEMEN, EKONOMI DAN AKUNTANSI 2020
Publisher : Universitas Nusantara PGRI Kediri

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Abstract

The purpose of this study is to justify the effect of government expenditure included operational expenditure, education expenditure, health expenditure, physical health facilities, physical education facilities on the human development. The object of this research consists of 38 districts/ cities in East Java from the 2015-2019 periode. The data used in this study is secondary data obtained from (www.djpk.kemenkeu.go.id) dan (www.bpsjatim.go.id). The analysis technique uses a regression model using panel data with STATA 14. The result of this research is that operational expenditure has effect significantly on HDI, education spending has no effect on HDI, health spending has no effect on HDI, physical education facilities has effect significantly on HDI, physical health facilities have no effect on HDI.
PENGUKURAN KINERJA KARYAWAN DENGAN PENDEKATAN CROSS SECTIONAL ANALYSIS Jayanti, Bella Dwi; Tohari, Amin; Faisol, Faisol
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 impIementation of this study was to investigate and evaIuate the variabIes that affect empIoyee performance. Job Motivation, Accounting lnformation Systerns, and lnformation TechnoIogy Usage are independent variabIes. Data from the questionnaire were coIIected from PT. XYZ workers. The study's sampIe consisted of 36 workers. MultipIe Iinear regression with a 5 percent confidence IeveI was the methodoIogy empIoyed in this investigation. The findings of this study suggest that whiIe information technoIogy usage partiaIIy has no significant impact on empIoyee performance, while  accounting information systern and job motivation partially have an impact on empIoyee performance. Based on the resuIt of the F test, it’s known that the accounting information systems, job motivation and usage ofi information technology simuItaneousIy have a significant impact on empIoyee performance. The corrected R Square resuIts show a vaIue of 0.555, or 55.5 percent, which indicates that the combined impact of Accounting lnformation Systems, Work Motivation, UtiIization of lnformation Technology, Accounting lnformation Systems, Work Motivation and lnformation Technology Usage on EmpIoyee Performance is 55.5 percent, with the remainingg44.5 percent infIuenced by factors outside the scope of this study.  
KURS RUPIAH SEBAGAI MODERASI DARI PENGARUH CURRENT RATIO (CR), RETURN ON EQUITY (ROE), DEBT EQUITY RATIO (DER) TERHADAP HARGA SAHAM Huda, Koirul; Faisol, Faisol; Winarko, Sigit Puji
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 research aims to analyze the effect of CR, ROE and DER on stock prices with the rupiah exchange rate as a moderating variable. The sampling method used is purposive sampling. The sample used is 19 food and beverage industries listed on the IDX in 2019-2021. The data analysis technique used is Panel Data Regression Analysis using STATA 16. The results of the analysis show that ROE has a significant effect on stock prices but CR and DER have no significant effect to stock prices. The results of the analysis also show that the rupiah exchange rate can moderate the effect of ROE on stock prices. However, the rupiah exchange rate cannot moderate the effect of CR and DER on stock prices.
ANALISIS FAKTOR YANG MEMPENGARUHI PEMBIAYAAN DENGAN MODEL IMPULSE RESPONSE FUCTION (STUDI PT. PEGADAIAN (PERSERO) UPC KERTOSONO) Astutik, Aprilia Nur; Nurdiwaty, Diah; Faisol, Faisol
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 determine the financing response to changes in interest rates, number of customers, income and services at PT. Pegadaian Kertosono. This study uses the VAR (vector auto regression) method using the STATA 16 program. This study produces a positive response interest rate, when an increase in interest rates has an effect on increasing financing. Then the number of customers produces a negative effect, this shows that when there is a decrease or increase in the number of customers it does not affect financing. Furthermore, income responds positively to financing, meaning that an increase in income will have an impact on increasing financing. After that the service has a negative response to financing, indicating that when there is a decrease or increase in the level of service it does not affect financing.
PENGARUH PENERAPAN SISTEM E-FILING, E-BILLING DAN PENGETAHUAN PERPAJAKAN TERHADAP KEPATUHAN WPOP DI KABUPATEN NGANJUK Wahyuni, Sri; Faisol, Faisol; 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 there has been a continuous downward trend in the level of taxpayer compliance in Nganjuk Regency in the last four years. This is important for further scrutiny and research. Therefore, the aim of the research is to determine the effect of the E- Filling system, E-Billing System, and knowledge of taxation on individual taxpayer compliance, both socially and simultaneously in Nganjuk Regency. This research uses the quantitative approach. Sample which is used in this study covers 100 individual taxpayers who are domiciled in Nganjuk Regency and analyzed using multiple linear regression with SPSS software for Windows version 23. The result found that (1) the E-filling system has a positive effect on individual taxpayer compliance. (2) E-Billing System has no effect on individual taxpayer compliance. (3) Tax knowledge has a positive effect on individual compliance. (4) Simultaneously, E- Filling system, E-Billing system, and tax knowledge have a positive effect on individual taxpayer compliance. The findings of this study are expected to expand previos research, namely adding new information and presenting a comprehensive review of the taxpayer compliance framework in the field of academic research.
Co-Authors Abdul Kholiq Ahmad Wahyudin Ali Haidar Amin Tohari Anas, Zulviar Arisang, Irdianty Asrofik, Asrofik Astutik, Aprilia Nur Ayu Paramitha, Dyah Badrus Zaman Bambang Haryadi Citra Lutfia CM, Taqyuddin ibnu syafi'i Devanty, Pipit Ritma Dewi Chamidah Diah Nurdiwaty Dian Kusumaningtyas, Dian Erwin Mahrus Gunawan, Hamzah Hasanah, Sarmiatul Hasyb, Muh Thahihal Jahidul Hermansyah Hermansyah Huda, Koirul Ibrahim, Faisal Mahmoud Adam Indra Suwanto, Indra Irawati, Rika Jepri Iswahyudi, Anggi Pradhita Jayanti, Bella Dwi Joko Suryanto Khirdany, Elvin Nury Krifiahurrohamah, Tyas Karmaylia Laili Agustin, Maya Larasati, Adelya Dwi Liana, Wahyu Linawati Linawati M. Fariz Fadillah Mardianto Mahu, Jeryandy Putra Malik, Arif Jamaludin Mamluatul Hasanah Mashudi Mashudi Maulana, Arifin Maulida, Oktavianti Mawarda, Mawarda Mubarok, M. Rizky Murdiono Murdiono, Murdiono Nida Husnia Ramadhani Nizarul Alim, Mohammad Nur Hasaniyah Nurhadi Nurhidayah, Alifah Paga`, Bertha Ollin Parjiyana Parjiyana, Parjiyana Prasetya, Lambang Prima, Yogas Andi Puji Astuti Puspita, Erna Ratih Kumalasari Niswatin Rinda Eka Mulyani Riska Putri Rosydah, Amelia Azza Saat, Abdus Samsul Bachri, Samsul Saputra, Riski Janu Sari, Devi Rafika Setyowati, Marshela Dewi SIGIT PUJI WINARKO Siti Musyarofah Sofiyanto, Sofiyanto Solikah, Mar’atus Sri Wahyuni Sugeng Sugeng Suhardi Suhardi Suyudi, Chevy Ning Syaiful Mustofa Tony Yulianto Uril Bahruddin, Uril Widiawati, Hestin Sri Wijaya, Mendra Yandri Radhi Anadi Yudistira, Ira Yusuf, Marwah ZAHRAH, FATIMATUZ Zulviar Anas