Articles
<![CDATA[STUDI EMPIRIS PENGARUH EARNINGS DAN CASH FLOWS TERHADAP HARGA SAHAM PADA PERUSAHAAN YANG TERDAFTAR DALAM JAKARTA ISLAMIC INDEKS (JII) ]]>
<![CDATA[Tito Marta Sugema Dasuki]]>
<![CDATA[ MAKSI Vol 2, No 1 (2015) ]]>
Publisher : <![CDATA[MAKSI ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
<![CDATA[The purpose of this study is to test the ability of earnings information, thecomponent of earning, and cash flows affected stock price. This research is conducted byusing the sample of firms that included the Jakarta Islamic Index (JII). Analysis methodthat used in this research is quantitative method with multiple regression. Samplingmethod that used is purposive sampling.These results indicate that earnings have a significant effect on stock pricesbecause of the tendency of investors to invest in stocks that have huge profits while thetotal cash flow has negative effect on stock prices. Stock price will remain increase asinvestors still believe that the activities of the company still running properly and safelyduring the crises. This is because the company could still pays the debts, pays dividendsand keeps doing investment.Key Word: Earning, Cash Flows, Stock Price, Regression.]]>
<![CDATA[STUDI EMPIRIS PENGARUH EARNINGS DAN CASH FLOWS TERHADAP FUTURE CASH FLOWS PADA PERUSAHAAN YANG TERDAFTAR DALAM JAKARTA ISLAMIC INDEKS (JII) ]]>
<![CDATA[Tito Marta Sugema Dasuki]]>
<![CDATA[ MAKSI Vol 2, No 2 (2015) ]]>
Publisher : <![CDATA[MAKSI ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
<![CDATA[The purpose of this study is to test the ability of earnings information, the component of earning, and cash flows to predict future cash flows. This research is conducted by using the sample of firms that included the Jakarta Islamic Index (JII). Analysis method that used in this research is quantitative method with multiple regression. Sampling method that used is purposive sampling.Cash flow of the past affect the future cash flow significantly, it is the result of the accumulation effect of the components of cash flow (operating cash flow, investment cash flow and fund cash flows), which also has a significant influence on the future cash flows, while the profit has no effect on future cash flows. If the company has increased its earnings in a period, then the operating cash flow in subsequent periods may be increased. But the cash flow and cash flow of investment funds may be negative, because the company uses its profit to pay dividends, making investments and also paying its debts. This is why total cash flows are not necessarily positive.Key Word:Earning, Cash Flows,Regression.]]>
<![CDATA[PENGARUH ARUS KAS OPERASI, FIRM SIZE, DAN MOMENTUM TERHADAP RETURN SAHAM PADA PERUSAHAAN YANG TERDAFTAR DALAM INDEKS LQ 45 PERIODE 2014 – 2018 DI BURSA EFEK INDONESIA ]]>
<![CDATA[TITO MARTA SUGEMA DASUKI]]>
<![CDATA[ JURNAL AKUNTANSI DAN SISTEM INFORMASI Vol 1 No 1 (2020): Edisi Februari 2020 ]]>
Publisher : <![CDATA[Program Studi Akuntansi Fakultas Ekonomika dan Bisnis Universitas Majalengka ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
Full PDF (400.607 KB)
|
DOI: 10.31949/j-aksi.v1i1.177
<![CDATA[The purpose of this study was to determine the effect of cash flows from operating activities, firm size (Firm Size) and momentum on stock returns. The variables of this study consist of cash flow from operating activities, firm size (Firm Size) in proxies with total assets, momentum and stock return. The research method used is descriptive and verifikatif analysis. The population in this study are companies listed in the LQ 45 index period 2014-2018. While the sample in this study is determined by purposive sampling method so that obtained 16 sample companies. The analytical method used in this research is multiple linear regression analysis method which is done with the help of computer program SPSS version 21.0 for windows, in the use of multiple regression model of research data must be free from the possible deviations of classical assumptions, namely normality test, multicolinearity test, test of autocorrelation and heteroscedasticity test, besides the coefficient of determination analysis is used to describe the ability of independent variable in explaining the dependent variable, while the t-test and F-statistic test are used to test the effect of the independent variables on the dependent variable partially and simultaneously. The results of this study show that partially cash flow from operating activities, and firm size (Firm Size) in proxikan with total assets do not affect the stock return. While momentum has a significant effect on stock return. Simultaneously show that cash flow from operational activity, firm size (Firm Size) and momentum have significant effect to stock return.]]>
<![CDATA[ANALISIS PENDAPATAN ASLI DAERAH KABUPATEN MAJALENGKA BERDASARKAN PAJAK HIBURAN, PAJAK RESTORAN DAN PAJAK HOTEL ]]>
<![CDATA[Hani Sri Mulyani]]>;
<![CDATA[Tito Marta Sugema Dasuki]]>;
<![CDATA[Nani Amnah]]>
<![CDATA[ JURNAL AKUNTANSI DAN SISTEM INFORMASI Vol 3 No 1 (2022): Edisi Februari 2022 ]]>
Publisher : <![CDATA[Program Studi Akuntansi Fakultas Ekonomika dan Bisnis Universitas Majalengka ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
Full PDF (699.272 KB)
|
DOI: 10.31949/j-aksi.v3i1.2139
<![CDATA[Pendapatan asli daerah merupakan sumber penerimaan daerah yang digali dari wilayah daerah yang bersangkutan terdiri dari hasil pajak daerah, retribusi daerah, pengelolaan kekayaan daerah yang dipisahkan dan pendapatan lain-lain yang sah. Pendapatan asli daerah Kabupaten Majalengka masih belum stabil, dilihat dari penerimaan pajak hiburan, pajak restoran dan pajak hotel yang mengalami fluktuasi pada realisasinya. Maka dari itu tujuan penelitian ini untuk mengetahui secara parsial pengaruh pajak hiburan, pajak restoran dan pajak hotel terhadap pendapatan asli daerah Kabupaten Majalengka periode 2017-2020. Pendekatan penelitian yang digunakan dalam penelitian ini adalah analisis deskriptif dan verifikatif dengan menggunakan data sekunder. Populasi dalam penelitian ini adalah Laporan Realisasi Pendapatan Asli Daerah khususnya pajak hiburan, pajak restoran dan pajak hotel Kabupaten Majalengka periode 2017- 2020. Sedangkan sampel dalam penelitian ini adalah ditentukan dengan menggunakan metode sampling sensus atau sampling jenuh sehingga diperoleh 48 sampel dari bulan Januari 2017 – Desember 2020. Metode analisis yang digunakan dalam penelitian ini adalah analisis regresi linier berganda yang dilakukan dengan bantuan software SPSS 21. Berdasarkan penelitian yang telah dilakukan maka diperoleh hasil bahwa secara parsial pajak hiburan, pajak restoran dan pajak hotel berpengaruh terhadap pendapatan asli daerah.]]>
<![CDATA[ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI KUALITAS LAPORAN KEUANGAN DAERAH KABUPATEN MAJALENGKA ]]>
<![CDATA[Mochamad Febri Sayidil Umam]]>;
<![CDATA[Tito Marta Sugema Dasuki]]>
<![CDATA[ Maro: Jurnal Ekonomi Syariah dan Bisnis Vol. 4 No. 1 (2021) ]]>
Publisher : <![CDATA[Prodi Ekonomi Syariah Universitas Majalengka ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
Full PDF (161.016 KB)
|
DOI: 10.31949/maro.v4i1.1001
<![CDATA[Abstrak This research aims to determine empirical evidence about the effect of the use of financial accounting information systems, human resource competence, and the role of internal audit on the quality of financial reports of the Local Government Majalengka. The research method uses a descriptive verification approach. The population in this study were employees of the Local Government of Majalengka. The sampling technique used was purposive sampling. The sample of this study was 135 employees in the finance department (head of department and financial staff). The research is explanotary research which relates to the position of the studied variables and the influence between one variable and the research variable. The data analysis technique used multiple regression analysis with SPSS software. The results of this study indicate that partially the use of SIAKD has no significant effect on the quality of LKPD, HR competence has a significant effect on the quality of LKPD, the role of Internal Audit has a significant effect on the quality of LKPD. Simultaneously the use of SIAKD, HR competence and the role of Internal Audit have a significant effect on the quality of LKPD.]]>
<![CDATA[Pengaruh Self Assessment System dan Pemeriksaan Pajak Terhadap Penerimaan Pajak Penghasilan ]]>
<![CDATA[Tito Marta Sugema Dasuki]]>
<![CDATA[ Journal of Innovation in Management, Accounting and Business Vol. 1 No. 2 (2022) ]]>
Publisher : <![CDATA[Papanda Publisher ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
Full PDF (654.286 KB)
|
DOI: 10.56916/jimab.v1i2.172
<![CDATA[The optimal realization of income tax receipts at Kuningan region often can’t reach it’s target, so it is necessary to know the cause. There is a gap between the revenue target and tax potential This research was conducted in the KPP Pratama Kuningan. The amount of the tax officer who became the sample of this study is the tax officers from 70 KPP Pratama Kuningan with a sampling of saturated samples. The methods used in this study using this type of quantitative research. Whi le the analysis of the data by using the analysis of the coefficient of determination and test hypotheses. The results of this research show that self assessment system and examination of tax effect to income tax receipts and examination of tax doesn’t effect income tax receipts. While the simultaneous self assessment system and examination of tax proved effected income tax receipts.]]>
<![CDATA[PEMULIHAN EKONOMI MELALUI LITERASI DIGITALISASI DESA CISOKA KABUPATEN MAJALENGKA ]]>
<![CDATA[Tito Marta Sugema Dasuki]]>;
<![CDATA[Robi Maulana Magribi]]>;
<![CDATA[Agustine Sulviani]]>;
<![CDATA[R Neny Kusumadewi]]>;
<![CDATA[Latief Z Nur]]>
<![CDATA[ BERNAS: Jurnal Pengabdian Kepada Masyarakat Vol. 3 No. 4 (2022) ]]>
Publisher : <![CDATA[Universitas Majalengka ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
Full PDF (264.082 KB)
|
DOI: 10.31949/jb.v3i4.3487
<![CDATA[Desa Cisoka memiliki 20 UMKM yang bergerak di bidang makanan, perbengkelan dan lain sebagainya. Masalah yang di hadapi mitra yaitu hasil produksi ini tidak langsung terjual dengan cepat karena UMKM hanya menunggu pembeli/konsumen datang sendiri ke tempat mereka dengan kata lain mitra belum memahami pentingnya digital marketing dalam upaya meningkatkan penjualan. Metode yang digunakan dalam pengabdian ini adalah forum diskusi terkait edukasi Pengenalan Literasi Digital dan peningkatan UMKM serta mengedukasi promosi di media social. Output yang dihasilkan dari pengabdian ini adalah mitra memiliki pemahaman pentingnya literasi digital guna meningkatkan UMKM, serta mitra memiliki toko online baik dalam bentuk whatsapp, instagram, facebook sebagai media promosi yang akan digunakan dalam proses jual beli produk. Program pendampingan UMKM ini diharapkan dapat membantu para pelaku UMKM dapat menghasilkan produk yang berkualitas baik dan memberikan masukan kepada para pelaku UMKM terkait serta memberikan penyuluhan.]]>
<![CDATA[Pengaruh Pendapatan Asli Desa Dan Alokasi Dana Desa Terhadap Belanja Desa Di Kab. Majalengka ]]>
<![CDATA[Tito Marta Sugema Dasuki]]>
<![CDATA[ JURNAL AKUNTANSI DAN SISTEM INFORMASI Vol 1 No 2 (2020): Edisi Agustus 2020 ]]>
Publisher : <![CDATA[Program Studi Akuntansi Fakultas Ekonomika dan Bisnis Universitas Majalengka ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
Full PDF (120.431 KB)
|
DOI: 10.31949/j-aksi.v1i2.423
<![CDATA[All village in Indonesia especially in Majalengka Regency still depent on the transfer fund provided by the government, because the village original income earned by each village is still small. The showing that the village financial independence still low. This research aimed to determine the effect of village original income and village budgetary allocation to the village expenditure. Independen variable in this research is village original income and village budgetary allocation. Dependen variable in this research is village expenditure. Analisis data method using multiple linear regression. The population used in 318 village report data in siskedes. By using Cluster sampling, in this research used 100 samples. Data that used in this research is secondary data, the analysis method used in this research is normality test, multicolinearity test, auto correlation test and heteroscedasticity test. The result of this research showed that village original income has significant influence to the village expenditure and village budgetary allocation significant influence to the village expenditure. Simultaneously village original income and village budgetary allocation have significant influence to the expenditure village.]]>
<![CDATA[PENDAMPINGAN LABELING DAN PACKAGING DALAM UPAYA MEMBANGUN BRANDING UKM JAMUR TIRAM DESA UJUNGBERUNG KABUPATEN MAJALENGKA ]]>
<![CDATA[Neny Kusumadewi]]>;
<![CDATA[Nita Hernita]]>;
<![CDATA[Alan Rusdiana]]>;
<![CDATA[Tito Marta Sugema Dasuki]]>
<![CDATA[ BERNAS: Jurnal Pengabdian Kepada Masyarakat Vol. 4 No. 2 (2023) ]]>
Publisher : <![CDATA[Universitas Majalengka ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.31949/jb.v4i2.3604
<![CDATA[UKM Jamur Tiram berpotensi untuk mengembangkan usahanya, namun masih membutuhkan pembinaan yang intensif untuk konsultasi terkait pengembangan usahanya. Maka dari itu perlunya pendampingan untuk menunjang hal tersebut terutama tentang labeling dan packaging yang saat ini sangat dibutuhkan dalam dunia usaha berbagai bidang. Pendampingan ini diharapkan mampu memberikan kontribusi dalam proses memaksimalkan penjualan. Mengingat dengan majunya teknologi saat ini maka UKM Jamur Tiram dituntut harus mengikuti perkembangan teknologi. Pendampingan tentang labeling dan packaging dilaksanakan secara intensif namun dalam penambahan kapasitas mitra dilakukan dengan 2 (dua) kali pertemuan. Setelah pendampingan, tim PKM melakukan monitoring berlanjut sejauh apa dampak perubahan yang terjadi di terkait labeling dan packaging yang sudah disampaikan. Setiap satu bulan 1 kali memantau perkembangan penjualan dengan berkunjung ketempat usaha UKM Jamur Tiram Desa Ujung Berung]]>
<![CDATA[Modernisasi Sistem Administrasi Perpajakan dan Pelayanan Fiskus Dalam Meningkatkan Kepatuhan Wajib Pajak Orang Pribadi ]]>
<![CDATA[Eva Fauziah Ahmad]]>;
<![CDATA[Tito Marta Sugema Dasuki]]>
<![CDATA[ Journal of Innovation in Management, Accounting and Business Vol. 2 No. 2 (2023) ]]>
Publisher : <![CDATA[Papanda Publisher ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.56916/jimab.v2i2.386
<![CDATA[Tax is a source of income for a country. However, the revenue obtained from taxes is largely determined by taxpayer compliance. There are several factors that can affect taxpayer compliance, two of which are the modernization of the tax administration system and tax administration services. This study aims to determine the compliance of individual taxpayers affected by the modernization of the tax administration system and tax administration services. This research is a descriptive verification research with a survey method. This research was conducted in Majalengka with a sample of 141 individual taxpayers. Data in this study were collected using a questionnaire distributed to respondents. The results showed that the modernization of the tax administration system had an effect on individual taxpayer compliance at KPP Micro Piloting Majalengka. Modernization of the tax administration system can facilitate the work process, including facilitating the process of reporting and paying taxes. In addition, the tax authorities also have a significant effect on individual taxpayer compliance at KPP Micro Piloting Majalengka. Fiscal services also make it easier for taxpayers to carry out their tax obligations. The conclusion of this study is that the modernization of the tax administration system and tax administration services can improve individual taxpayer compliance.]]>
