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PENGARUH KECERDASAN EMOSIONAL, KECERDASAN SPIRITUAL, KECERDASAN INTELEKTUAL, DAN PERILAKU BELAJAR TERHADAP TINGKAT PEMAHAMAN AKUNTANSI MAHASISWA DI STIE PUTRA BANGSA KEBUMEN Mispiyanti Mispiyanti; Ika Neni Kristanti
Fokus Bisnis : Media Pengkajian Manajemen dan Akuntansi Vol 16 No 01 (2017): Fokus Bisnis
Publisher : P4M STIE Putra Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32639/fokusbisnis.v16i01.83

Abstract

Abstrak Penelitian ini berjudul Pengaruh Kecerdasan Emosional, Kecerdasan Spiritual, Kecerdasan Intelektual, Dan Perilaku Belajar Terhadap Tingkat Pemahaman Akuntansi Mahasiswa Di Stie Putra Bangsa Kebumen. Metode penelitian yang digunakan adalah regresi linier berganda. Hasil analisis yang telah dilakukan dapat membuktikan bahwa kecerdasan emosional berpengaruh signifikan terhadap pemahaman akuntansi. Hal ini bisa dilihat dari perolehan nilai signifikansi Variabel kecerdasan emosional (X1) terhadap variabel pemahaman akuntansi (Y) mempunyai nilai t hitung 2,683> t tabel1.990 dengan tingkat signifikan 0,009 < dari nilai α = 0,05, yang berarti kecerdasan emosional (X1) berpengaruh signifikan terhadap pemahaman akuntansi (Y). Variabel kecerdasan spiritual (X2) terhadap variabel pemahaman akuntansi (Y) mempunyai nilai t hitung 1,510> t tabel1.990 dengan tingkat signifikan 0,135 lebih besar dari α = 0,05 yang berarti kecerdasan spiritual (X2) tidak berpengaruh signifikan terhadap pemahaman akuntansi (Y). Variabel kecerdasan intelektual (X3) terhadap pemahaman akuntansi (Y) mempunyai nilai t hitung 1,477 > t tabel 1.990 dengan tingkat signifikan 0,143 lebih besar dari α = 0,05 yang berarti kecerdasan intelektual (X3) tidak berpengaruh signifikan terhadap pemahaman akuntansi (Y). Variabel perilaku belajar (X4) terhadap variabel pemahaman akuntansi (Y) mempunyai nilai t hitung 2,259 > t tabel1.990 dengan tingkat signifikan 0,026 < dari nilai α = 0,05, yang berarti perilaku belajar (X4) berpengaruh signifikan terhadap pemahaman akuntansi (Y). Berdasarkan analisis data yang telah dilakukan diperoleh nilai signifikansi sebesar 0,000 dan f hitung sebesar 21,430 sehingga dapat disimpulkan bahwa secara bersama-sama variabel kecerdasan emosional (X1), kecerdasan spiritual (X2), kecerdasan intelektual (X3) dan perilaku belajar (X4), berpengaruh secara signifikan terhadap variabel pemahaman akuntansi (Y).
ANALISIS PENGARUH PDRB, INFLASI, NILAI KURS, DAN TENAGA KERJA TERHADAP PENERIMAAN PAJAK PADA KABUPATEN CILACAP, BANYUMAS, PURBALINGGA, KEBUMEN DAN PURWOREJO Mispiyanti Mispiyanti; Ika Neni Kristanti
JIAK : Jurnal Ilmiah Akuntansi dan Keuangan Vol 7 No 1 (2018): JIAK
Publisher : P4M STIE Putra Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32639/jiak.v7i1.159

Abstract

Taxes serve to reduce inequalities among the population and thus demand substantial government expenditures for state financing which one of the sources is tax revenue. Butmany factors affect the high low tax revenue. This study aims to determine partially whether the GDP, inflation, the exchange rate of rupiah against US Dollar and labor have a positive effect on tax revenues and also to determine whether GRDP, inflation, the exchange rate of rupiah against US Dollar and labor in together have a positive effect on tax revenue. This study uses data realization of tax revenue, GDP data, inflation data, and employment data in the districts of Cilacap, Banyumas, Purbalingga, Kebumen, Purworejo as well as data on the Rupiah exchange rate against US Dollar. The results show that partially PDRB and labor positively affect the tax revenue while inflation and the exchange rate of rupiah against US Dollar have no positive effect on tax revenue. In together the variables PDRB, inflation, exchange rate and labor, significantly affect the variable tax revenue. Keywords: tax revenue, GRDP, inflation, US Dollar exchange rate, labor
APPLICATION OF COST VOLUME PROFIT ANALYSIS IN PLANNING OF PROFIT Ika Neni Kristanti
JIAK : Jurnal Ilmiah Akuntansi dan Keuangan Vol 3 No 2 (2014): JIAK
Publisher : P4M STIE Putra Bangsa

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Abstract

Cost volume Profit analysis is a useful tool for planning and decision. Because the Cost Volume Profit analysis emphasizes the linkage between cost, quantity sold, and the price, this analysis in corporates all of the company's financial information. The company's goal in general is to achieve the optimal profit. Profit is a measure that is often used in assessing the success of a company. The key to the success of acompany is measured by the size of the profits received. Planning costs associated with the company's profit, sales volume and selling prices. The objectives to be achieved in this study was to determine how the Cost Volume Profit analysis in decision making and profit planning. In this study, descriptive method is used because the data used in the data of fixed costs and variable costs were obtained from the Company's income statement in January-June 2013. KeywordsCost VolumeProfitAnalysis, Profit Planning
PERHITUNGAN HARGA POKOK PRODUK DENGAN METODE FULL COSTING DAN VARIABLE COSTING UNTUK MENENTUKAN HARGA POKOK PROSES TERHADAP PERBANDINGAN LABA Ika Neni Kristanti
JIAK : Jurnal Ilmiah Akuntansi dan Keuangan Vol 4 No 1 (2015): JIAK
Publisher : P4M STIE Putra Bangsa

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Abstract

This study aims to determine the calculation of the cost of the process of knowing the comparison of profits in the calculation of the cost of the process between the full costing method and variable costing on SMEs "Batik Cap Pawitah". It can be seen that the results of the calculation of the cost of production using the full costing method experience a higher increase compared to using the variable costing method. Because in the calculation of full costing non-production costs are included and calculated. The full costing method is widely used for both internal and external reports. Some companies use a full costing approach because the approach focuses on the full costing of the production unit. While the variable costing method is useful in determining the cost of products and presenting cost information to meet management needs in planning and short-term decision making. Based on the profit / loss calculation, it is known that the calculation of profit / loss by using the full costing method produces greater profit than using the variable costing method.
PENILAIAN KINERJA PADA BMT AL-KAMAL TAHUN 2012 – 2014 Ika Neni Kristanti
JIAK : Jurnal Ilmiah Akuntansi dan Keuangan Vol 5 No 1 (2016): JIAK
Publisher : P4M STIE Putra Bangsa

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Abstract

The study aims to determine the health level BMT AL-Kamal years 2012-2014 based on the Regulation of the Minister of Cooperatives and Small and Medium Enterprises of the Republic of Indonesia No.20 / Per / M. KUKM / XI / 2008 menyangkutatas capital, asset quality, management, liquidity, efficiency, independence and growth as well as the identity of cooperatives. This research is a descriptive evaluative research.The subjects were BMT AL-Kamal in which the object of evaluation is the health of BMT AL-Kamal. Data analysis techniques in this study using descriptive analysis. In this study, data were collected through the method of documentation and interviews. The conclusion that can be drawn through the measurement results that have been made known that the performance BMT AL-Kamal Kebumen overall still unwell. It can be seen from the scores BMT AL-Kamal, 2012, 2013, 2014 scored 41.3, 39.9 and 42.55 Keywords: health leve, Kooperative Identity and Kooperatie
ANALISIS PENENTUAN HARGA POKOK PRODUKSI BERDASARKAN SISTEM ACTIVITY BASED COSTING Ika Neni Kristanti
JIAK : Jurnal Ilmiah Akuntansi dan Keuangan Vol 5 No 2 (2016): JIAK
Publisher : P4M STIE Putra Bangsa

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Abstract

Calculation of the cost of production is precise and accurate is the thing to do by any company, because the calculation of the cost of production is right, will lead to the determination of the selling price of a product can be determined appropriately so that the company can know clearly the profit generated. Inaccuracy charging will cause distortion of the cost, which would result in distortion of the cost of mistakes costing, decision making, planning and control. This study has the objective to identify and analyze the calculation of the cost of production based on the traditional system and the system of Activity Based Costing (ABC) in the bakery Rotindo, and compared to determine differences in the magnitude of the cost of production in the bakery Rotindo. This type of research is quantitative descriptive for the implementation includes data, analysis and interpretation of the meaning of the data obtained. The results showed Activity Based Costing system provides that the cost of production is greater for kotak special and bal coklat, while for the bread of aneka rasa, krim mesis, coffee mocca, bon-bon, regge and tawar provide that cost of production are smaller than traditional systems. Differences that occur due to the imposition of overhead costs on any type of bread. On traditional systems overhead costs for each type of bread is only charged on a cost driver that is only the number of units produced, while the system of Activity Based Costing overhead costs charged to some cost driver, so that the system of Activity Based Costing is able to allocate activity costs to each type of bread appropriately based on the consumption of each activity. Keywords: Cost of production, traditional system, Activity Based Costing system (ABC).
ANALISIS PENGARUH ARUS KAS OPERASI DAN LABA AKUNTANSI TERHADAP RETURN SAHAM PERUSAHAAN PERAIH INVESTMENT AWARD (BEST ISSUERS) DI BURSA EFEK INDONESIA Ika Neni Kristanti
JIAK : Jurnal Ilmiah Akuntansi dan Keuangan Vol 7 No 2 (2018): JIAK
Publisher : P4M STIE Putra Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32639/jiak.v7i2.276

Abstract

Investors in investing always expect high stock returns. Therefore, investors should beable to assess which companies have good performance, so the stock return is also high. Thefinancial statements, particularly those relating to information on changes in operating cashflows and corporate accounting profit, are one of the important information that can be usedby investors to assess company performance. This study aims to provide empirical evidencerelated to the effect of operating cash flow and accounting earnings on stock returns.The data in this study is secondary data obtained from the company's annual financialstatements in Indonesia Capital Market Directory (ICMD) and Indonesia Stock Exchange(IDX). This study was conducted using the company population of the company winning theinvestment award (best issues) 2017 listed on the Indonesia Stock Exchange in 2015 and 2016.The result of this research is partially variable of operating cash flow (AKO) havepositive and significant effect to stock return, while partially, variable of accountancy profit(LAK) have no effect to stock return and simultaneously variable operating cash flow (AKO)and change of accountancy profit (LAK) jointly have a significant effect on stock returns inthe company's winning investment award (best issues) 2017 listed on the Indonesia StockExchange in 2015 and 2016.Keywords: Operating Cash Flow, Accounting Profit, and Stock Return
Co-Authors Mispiyanti, Mispiyanti Mumtazatur Rahmatin Noor Aini Sulis Nafisatun Khasanah