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All Journal Jurnal Konseling dan Pendidikan Jurnal Ilmiah Kursor Prosiding Seminar Matematika dan Pendidikan Matematik JMPM: Jurnal Matematika dan Pendidikan Matematika J Statistika: Jurnal Ilmiah Teori dan Aplikasi Statistika Jurnal Riset Akuntansi dan Keuangan Jurnal Ekuivalensi Jurnal ABDINUS : Jurnal Pengabdian Nusantara BERDAYA: Jurnal Pendidikan dan Pengabdian Kepada Masyarakat Diversity: Disease Preventive of Research Integrity Jurnal Mesin Nusantara Jurnal Aghniya Bima Abdi: Jurnal Pengabdian Masyarakat DIKSI: Jurnal Kajian Pendidikan dan Sosial Jurnal Manajemen Perbankan Keuangan Nitro Jurnal Ekonomi, Bisnis dan Manajemen JOMPA ABDI: Jurnal Pengabdian Masyarakat JURNAL AKUNTANSI DAN BISNIS Jurnal Penelitian Ilmu Pendidikan Indonesia Wawasan : Jurnal Ilmu Manajemen, Ekonomi dan Kewirausahaan INTERNATIONAL JOURNAL OF ECONOMIC LITERATURE Equivalent : Journal of Economic, Accounting and Management FENOMENA: Journal of Social Science Mimbar Administrasi Akuntansi Pajak dan Kebijakan Ekonomi Digital The Sociology of Islam KIC SENMEA Prosiding Simposium Nasional Manajemen dan Bisnis Belajar Bahasa : Jurnal Ilmiah Program Studi Pendidikan Bahasa dan Sastra Indonesia Jurnal Ilmu Ekonomi dan Bisnis (JUKONI) BACA: Jurnal Dokumentasi dan Informasi Tafani Al Iman: Jurnal Keislaman dan Kemasyarakatan SIMAS JURNAL PENGABDIAN MASYARAKAT
Amin Tohari
Universitas Nusantara PGRI Kediri
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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.  
MODEL REGRESI KINERJA KARYAWAN BERDASARKAN SISTEM INFORMASI AKUNTANSI, PENGENDALIAN INTERNAL, DAN MOTIVASI KERJA PADA PT. SENTRALSARI PRIMASENTOSA (DEPO CLEO KEDIRI) Novita Effendi, Elviana; Tohari, Amin; Solikah, Mar'atus
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 study aims to analyze the effect of accounting information systems, internal control, and work motivation on employee performance at the Cleo Depo Kediri. This research uses a quantitative approach with a causal associative survey research method. The data analysis method uses multiple linear regression, classical assumption test, determinant coefficient test (R2) and hypothesis test. The results of this study indicate that the accounting information system partially has a significant effect on employee performance. Partial internal control has a significant effect on employee performance. Work motivation partially has a significant effect on employee performance. Simultaneously accounting information system, internal control and work motivation affect the performance of employees at PT. Sentralsari Primasentosa (Depo Cleo Kediri). This study uses the latest data, namely 2022.  
PENGARUH NPM, ROI, EPS, DAN DPS TERHADAP HARGA SAHAM PADA PERUSAHAAN PERTAMBANGAN Amruroh, M. Qoirul Jazik; Tohari, Amin; 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

This research is aimed at knowing the effect of the Net Profit Margin (NPM), Return On Investment (ROI), Earning Per Share (EPS), and Dividend Per Share (DPS) on the mining sector company stock price listed on the Indonesia Stock Exchange for the 2018-2020 period. Data analysis techniques using the regression panel with the fixed effect model 5% significance. The approach in this study used a quantitative causality method with a sample search using purposive sampling method. The result of this study is partial to NPM, ROI, and DPS have no significant effect on the mining company stock price, while EPS has a significant effect on the mining company stock price. Simultaneously NPM, ROI, EPS, and DPS have significant effect on the mining company stock price
ANALISIS BIAYA PRODUKSI BERDASARKAN JOB ORDER DAN PROCESS COST METHOD DALAM PENENTUAN HARGA JUAL Hendriawan, Muhammad; Widiawati, Hestin Sri; Tohari, Amin
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 study aims to determine the analysis of production costs with the job order cost method and the analysis of production costs with the process cost method on determining the selling price of products in UD. Kerja Bersama Research.ini.using a descriptive approach and quantitative research. The data used are primary and secondary data. The data collection procedure is observation, documentation and direct interview to the object of study. The results of this study are that, within the UD. Kerja Bersama production costs and selling prices of products based on the job order cost method are higher than the process cost method. Because there is a difference in each element of costs incurred in the two methods so that it will affect the determination of the selling price of the product. The conclusion of this study shows that the process cost method has a lower cost value than the job order cost method, based on the difference in costs incurred by the job order is higher than the cost method.
PENGARUH AKUNTABILITAS,TRANSPARANSI DAN PARTISIPASI TERHADAP ALOKASI DANA DESA DALAM MEWUJUDKAN GOOD GOVERNANCE (STUDI KASUS PADA DESA DI KECAMATAN PAPAR KEDIRI) Widuri, Sani; Tohari, Amin; 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

This study aims to analyze the effect of accountability, transparency and participation on the allocation of village funds in realizing Good Governance in villages in the Papar District, Kediri Regency. Data collection was carried out by giving questionnaires to village officials who met the criteria in the Papar District, Kediri Regency. The research respondents were 80 respondents who had a background in the process of managing Village Fund Allocations, this study used a quantitative approach with associative panelman technique which was used to reveal problems that were causal in nature between two variables or more. Diana's research model using multiple linear regression with SPSS version 23 program. The results of this study are that accountability, transparency and partial participation have a significant effect on the allocation of village funds in realizing Good Governance in Villages in Papar District.
PENGARUH AKUNTABILITAS, KOMITMEN PERANGKAT DESA DAN PARTISIPASI MASYARAKAT TERHADAP PENGELOLAAN DANA DESA DI KECAMATAN BESUKI Saputri, Vilda; Tohari, Amin; Widiawati, Hestin Sri
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 study aims to determine the accountability, commitment of village officials and community participation partially or simultaneously influence the management of village funds. The population used in this study were all villages in Besuki District, which amounted to 10 villages. The sample used in this study amounted to 73 respondents. Collecting data in this study using purposive sampling. And the research method used is associative quantitative methods, namely testing validity, reliability, classical assumptions, multiple linear regression analysis, hypotheses and coefficients of determination with the SPSS 23 program. village and community participation in the management of village funds. However, both accountability, commitment from village officials and community participation have a simultaneous effect on the management of village funds. So it is hoped that the village government in managing village funds must be carried out properly in order to realize the principle of good government in its implementation.
PENILAIAN KINERJA KEUANGAN KOPERASI SIMPAN PINJAM CREDIT UNION (CU) SINAR HARAPAN JAWA TIMUR BERDASARKAN ANALISIS RASIO LIKUIDITAS DAN RASIO SOLVABILITAS SERTA RASIO PROFITABILITAS Yulaekah, Maria Siti; Nurdiwaty, Diah; Tohari, Amin
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

Financial performance in a cooperative can be identified by identifying various items in a financial report. This study aims to assess the financial performance of the Sinar Harapan East Java credit union saving and loan cooperative for the period 2019 – 2021. Using liquidity ratios (current ratio), solvency (debt to total asset ratio) and profitability (net profit margin). Data collection is done by documentation and interviews. The documentation here is secondary data in the form of income statements and balance sheets obtained from KSP CU Sinar Harapan, East Java. The type of research used is quantitative with ex post facto methods. The analysis used is multiple linear regression analysis with SPSS software. The conclusions of the results of this study are (1) Liquidity Ratio (CR) has a partial effect on financial performance at KSP CU Sinar Harapan. (2) The Solvency Ratio (DAR) has a partial effect on the financial performance of KSP CU Sinar Harapan. (3) Profitability ratios (NPM) have a partial effect on financial performance at KSP CU Sinar Harapan. (4) Liquidity Ratio (CR), Solvability Ratio (DAR), Profitability Ratio (NPM) simultaneously affect the financial performance of KSP CU Sinar Harapan.
PENILAIAN FINANCIAL PERFORMANCE PERUSAHAAN MANUFAKTUR KIMIA DITINJAU DARI LIKUIDITAS, SOLVABILITAS DAN COMMON SIZE Arinda, Nadya Tri; Nurdiwaty, Diah; Tohari, Amin
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 liquidity ratios, solvency ratios and common size financial performance both partially and simultaneously on chemical manufacturing entities listed on the IDX 2018-2022. Comparative causal quantitative techniques. The sample in this study are chemical manufacturing entities listed on the IDX 2018-2022 that have met the criteria. The conclusion from this study is that Liquidity and Common Size partially affect the financial performance of chemical manufacturing companies listed on the IDX in 2018-2022. Partially, solvency has no effect on the financial performance of chemical manufacturing companies listed on the IDX in 2018-2022. Liquidity, Solvency, and Common Size in profit and loss simultaneously affect the financial performance of chemical manufacturing entities listed on the IDX 2018-2022.
PENGARUH STRUKTUR MODAL, PROFITABILITAS, DAN UKURAN PERUSAHAAN TERHADAP NILAI PERUSAHAAN DENGAN KINERJA KEUANGAN SEBAGAI INTERVENING PADA PERUSAHAAN SUB SEKTOR LOGAM DAN SEJENISNYA Shavitri, Pungky Indah Dyah; Nurdiwaty, Diah; Tohari, Amin
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

Penelitian ini bertujuan untuk menguji pengaruh struktur modal (DER), profitabilitas (ROE), dan ukuran perusahaan (Ln Assets) terhadap nilai perusahaan (Tobin's Q) dengan kinerja keuangan (ROA) sebagai intervening. Penelitian ini menggunakan pendekatan kuantitatif dengan teknik penelitian kausal komparatif. Pemilihan sampel dalam penelitian ini menggunakan metode purposive sampling, sehingga terpilih dua perusahaan manufaktur sub sektor logam dan sejenisnya yang terdaftar di BEI periode 2018-2022. Hasil penelitian menunjukkan bahwa struktur modal tidak berpengaruh signifikan terhadap kinerja keuangan, profitabilitas berpengaruh signifikan positif terhadap kinerja keuangan, ukuran perusahaan berpengaruh signifikan negatif terhadap kinerja keuangan, struktur modal tidak berpengaruh signifikan nilai perusahaan, profitabilitas tidak berpengaruh signifikan terhadap nilai perusahaan, ukuran perusahaan berpengaruh signifikan negatif terhadap nilai perusahaan, kinerja keuangan tidak berpengaruh signifikan terhadap nilai perusahaan, kinerja keuangan tidak dapat memediasi pengaruh struktur modal, profitabilitas, dan ukuran perusahaan terhadap nilai perusahaan.
DETERMINAN TAX AVOIDANCE DENGAN PERAN GOOD CORPORATE GOVERNANCE SEBAGAI VARIABEL MODERASI Dewi, Citra Cerya Mulya; Tohari, Amin; 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

This study aims to examine the effect of financial distress, profitability, firm size on tax avoidance with good corporate governance as a moderating variable in food and beverage sub-sector companies listed on the Indonesia Stock Exchange during the 2019-2022 period. The sample was determined using a purposive sampling technique, obtained as many as 10 companies with 4 years of observation so that 40 observations were obtained. The analysis technique used Moderated Regression Analysis (MRA) which was tested with SPSS software version 23. The results of this study indicate that Financial Distress and Profitability have an effect on Tax Avoidance, while Firm Size has no effect on Tax Avoidance. Good Corporate Governance variables are not able to moderate the effect of Financial Distress, Profitability, and Firm Size on Tax Avoidance.
Co-Authors A Panyame, Azkal Osama Abdurrakhman Prasetyadi, Abdurrakhman Adiatma Adiatma aeri rahmad Affandi, Nur Kholik Al-Hijry, Hilwa Shabrina Amalia Sholihah, Rizki Ambar Yoganingrum Amelia, Weninda Rizky Amilia Nanda Putri Lestari Amruroh, M. Qoirul Jazik Andi Kurniawan Andy Kurniawan Andy Kurniawan, Andy Anggraini, Dian Ayu Tria Arinda, Nadya Tri Athaya Julie Kuswanto Awalanty, Aprilia Putri Ayu Septi Fauzi, Diah Badrus Zaman Bambang Widjanarko Otok Basthoumi Muslih Cahyani, Fanya Putri Candra, Nadyla Alfiena Dewi, Citra Cerya Mulya Diah Nurdiwaty Dian Kusumaningtyas, Dian Evita Noviani Fa'ida, Maf'ulatul Faisal, Ali Faisol Faisol Faisol Faisol Faisol FAJAR SETIAWAN Febriandirza, Arafat Ferdy Bagas Cahyono Fine Ferda Sella Putri Furkon, Sohib Abdul Hendriawan, Muhammad Hery Purnomo Hesti Istiqlaliyah Indrawati, Ariani Indri Juwita Asmara Jayanti, Bella Dwi Julistira, Adhe Khoiriyah , Wihdatul Khoiriyah, Wihdatul Khusnatussalwa, Naela Kurniawan, Wahyu Indra Liana Linawati Linawati linawati linawati Linggarsari, Ovi Meilani, Anasya Dinda Meze, Maria Florentina Muhammad Yudhi Rezaldi, Muhammad Yudhi Novita Effendi, Elviana Nurjanah, Putri Rizki Prayogy, Mia Dwi Puji Astuti Puji Astuti Puspita, Erna Putra, Zidan Vito Ariesma Putri, Rizkiya Anisyah Putu Lokantara Raden Mohamad Herdian Bhakti Ramadhan, Dafa Ramadhani, Reihan Renata, Felicia RESTIN MEILINA Saputri, Vilda Sari, Ayu Agustina Sari, Dewi Mayang SB, Sigit Wisnu Shavitri, Pungky Indah Dyah SIAGIAN, AL HAFIZ AKBAR MAULANA SIGIT PUJI WINARKO Siti Azizah Siti Chotimah Soedjoko, Dodi Kusuma Hadi Solikah, Mar atus solikah, mar'atus Solikah, Mar’atus Sri Widiawati , Hestin Sugeng Sugeng Sugeng Sugeng Sugeng Syamsul Alam, Syamsul Widiawati, Hestin Sri Widuri, Sani Wildan Saugi Wulandari, Riska Ulfa Yanti, Nelma Yulaekah, Maria Siti