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All Journal Jurnal Aplikasi Akuntansi Journal Of Management Science (JMAS) Value: Jurnal Manajemen dan Akuntansi Jurnal Ilmiah Edunomika (JIE) Jurnal Kewarganegaraan Jurnal Ekonomi Jurnal Bina Bangsa Ekonomika Jurnal Suara Pengabdian 45 Jurnal Visi Manajemen (JVM) Journal of Economic and Management (JECMA) Journal of Accounting and Finance (JACFIN) Aurelia: Jurnal Penelitian dan Pengabdian Masyarakat Indonesia JAMU : Jurnal Abdi Masyarakat UMUS Journal of Law, Education and Business JAMPARING: Jurnal Akuntansi Manajemen Pariwisata dan Pembelajaran Konseling
Dumadi Dumadi
Faculty Of Economics And Bussines, Muhadi Setiabudi University, Brebes, Indonesia
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Pengaruh Kesadaran Wajib Pajak dan Sanksi Pajak terhadap Kepatuhan Wajib Pajak dalam Membayar Pajak Bumi dan Bangunan Ririn Widia Astuti; Anisa Sains Kharisma; Roni; Dumadi; Nasiruddin
Journal of Accounting and Finance (JACFIN) Vol. 1 No. 2 (2019): Agustus
Publisher : Universitas Muhadi Setiabudi

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Abstract

This paper aims to find out the influence of taxpayer awareness, tax sanctions on taxpayer compliance in paying Land and Building Tax (PBB) in Teggongan Village. The sample used was 85 respondents. The data used is primary data in the form of distributing questionnaires to all residents of Tegongan Village who are taxpayers. The analytical tool used in this study used a data quantity test tool in the form of validity and reability tests and hypothesis tests in the form of multiple linear regression tests. The results showed that taxpayer awareness does not affect taxpayer compliance in paying land and building taxes, tax sanctions affect taxpayer compliance in paying land and building taxes, taxpayer awareness and tax sanctions jointly affect taxpayer compliance in paying land and building taxes in Teggongan Village
Analisa Tingkat Likuiditas dan Profitabilitas terhadap Harga Saham Perusahaan yang Terdaftar di LQ45 BEI Periode 2017-2019 Windy Girmaliya; Dumadi; Yenny Ernitawati; Hilda Kumala Wulandari; Roni
Journal of Accounting and Finance (JACFIN) Vol. 2 No. 1 (2020): Februari
Publisher : Universitas Muhadi Setiabudi

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Abstract

The existence of a campaign about Yuk Saving stocks makes people have an understanding of stocks so that they are interested in investing in stocks. Stock prices are a benchmark for investors in investing. Many things can affect stock prices, so research is needed on the factors that affect stock prices. This study uses quantitative methods with panel data regression. The number or samples used are 33 public companies which are included in LQ45 shares. This study asseses financialperformance intheshort therm by using liquidity ratios and profiabilityratios. The liquidity ratio describes the company's abilityto payits financyal obligation that must be fulfiled imediately, measured using the currentratio. Profitaibility rasio is use to meausure the conpany's ability to generatiprofit, measure by using ROA. The company willfind ways to maximize the value of it shares indicated by its share price. The stock preceuse in this study is the closing price.
Analisis Pengaruh Penerimaan Pajak Daerah dan Retribusi Daerah terhadap Peningkatan Pendapatan Asli Daerah Kabupaten Brebes Afti Sulastri; Maftukhin; Azizah Indriyani; Dumadi; Titi Rahmawati
Journal of Accounting and Finance (JACFIN) Vol. 2 No. 1 (2020): Februari
Publisher : Universitas Muhadi Setiabudi

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Abstract

This study aims to analyze the effect of local tax revenues and regional levies on local revenues in Brebes Regency. This study used 60 samples of reports on the realization of local taxes, regional levies and original regional income, each of which consisted of January-December 2015 - 2019 at the Brebes Regency BPPKAD agency. Samples were selected using the judgement sampling method. The data type used is secondary data. Data analysis using descriptive statistics, classical assumption testing, hypothesis testing and multiple regression analysis. The variables used in this study are local taxes and regional levies as independent variables, local original income as dependent variables. The results of this study showed that the results of the t test obtained t-count 18,437 > t-table 2,002 and Sig. 0.000 < 0.05 that partially the local tax had a significant effect on the original income of the area, the results of the t test were obtained t-count 3.058 > t-table 2.002 and Sig. t 0.003 < 0.05 that partially the regional levy had a significant effect on the original income of the county, and the test results of the F test, the F value calculated 414.542 > F table 3.16 and Sig. 0.000 < 0.05 that simultaneously the local tax and local levies have a significant effect on local revenues.
Pengaruh Set Kesempatan Investasi, Pertumbuhan Laba dan Konservatisme terhadap Kualitas Laba pada Perusahaan Terdaftar di Bursa Efek Indonesia Siti Rofiqoh; Maftukhin; Roni; Dumadi; Slamet Bambang Riono
Journal of Accounting and Finance (JACFIN) Vol. 2 No. 1 (2020): Februari
Publisher : Universitas Muhadi Setiabudi

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Abstract

This study was conducted to obtain empirical evidence regarding the effect of investment opportunity sets, profit growth and conservatism on earnings quality with the object of research being trade, service and investment sector service companies listed on the IDX from 2015 to 2019. The method used to determine the sample in this study is by using a purposive side technique so that 41 companies are obtained from the total listed companies as many as 167 companies. The data processing analysis technique uses the SPSS application. The results show that the investment opportunity set has no effect on earnings quality. Meanwhile, profit growth and conservatism have a positive effect on earnings quality.
Pengaruh Jumlah Kendaraan Bermotor, Penerimaan Pajak, dan Pertumbuhan Ekonomi terhadap Penerimaan Pajak Kendaraan Bermotor Ismi Nur Kholifah; Hilda Kumala Wulandari; Dumadi; Indah Dewi Mulyani; Slamet Bambang Riono
Journal of Accounting and Finance (JACFIN) Vol. 2 No. 1 (2020): Februari
Publisher : Universitas Muhadi Setiabudi

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This study aims to measure the performance of a bank in terms of risk, income, and capital in Conventional Banks in Indonesia. The data in this study used a sample of 42 conventional banks in Indonesia from 2017 to 2019. Nonperfoming financing is to measure the quality of an asset, credit risk (financing), liquidity risk is promulgated by the Financing to Deposit Ratio, and the size of a company is measured using total assets. Return On Equity and Net Interest Margin are used to measure efficiency analysis. While capital is measured using capital adequacy, The financial statement data used in this study consisted of ROE, FDR, NPF, BOPO, CAR, NOM and Bank Size. The data in this study shows a relationship with the indicators of a financial profitability ratio in conventional banks. Based on an analysis and interpretation of the data that has been carried out, it can be concluded that only one ratio, namely the size of the bank, has a positive influence on ROE, while the financing to deposit ratio, nonperfoming financing, operational costs, capital adequacy ratio, net interest margin does not have a significant effect on ROE in conventional banks.
Pengaruh Jumlah UMKM dan Modal UMUM terhadap Pertumbuhan Ekonomi di Kabupaten Brebes Dewi Safitri; Titi Rahmawati; Dumadi; Maftukhin; Nur Afridah
Journal of Accounting and Finance (JACFIN) Vol. 2 No. 2 (2020): Agustus
Publisher : Universitas Muhadi Setiabudi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46772/jacfin.v2i2.970

Abstract

Micro, small and medium enterprises (MSMEs) are one of the business sectors that can grow and develop in the economy in Brebes. MSMEs are a good place to create jobs planned by both the government, the private sector and individual businesses. This research is a descriptive research with a quantitative approach that uses primary data as a source of data. Data collection techniques in the form of field research (field research). The purpose of the study is to analyze the influence of the number of MSMEs and MSME capital on economic growth in Small Medium Enterpreses activities in Brebes both partially and simultaneously. The data analysis techniques used in this study are classical assumption analysis and multiple linear regression. Hypothesis testing using multiple linear regression analysis, with the help of the SPSS program. The results of the study simultaneously showed that the number of MSMEs had a positive influence and a significant value of 0.00 > 0.005 and the influence of MSME capital had a positive influence and a significant value of 0.00 > 0.005 on the economic growth of Small Medium Enterpreses activities in Brebes. The results of the persial test show that the influence of the number of MSMEs and MSME capital has a significant effect on the economic growth of Small Medium Enterpresses activities in Brebes.
Pengaruh Periode Perputaran Persediaan dan Pertumbuhan Penjualan terhadap Profitabilitas pada CV Dian Ayu Setiabudi Brebes Bambang Kuryanto; Maftukhin; Hilda Kumala Wulandari; Dumadi; Nur Afridah
Journal of Accounting and Finance (JACFIN) Vol. 3 No. 2 (2021): Agustus
Publisher : Universitas Muhadi Setiabudi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46772/jacfin.v3i2.983

Abstract

Profitability is an important part for every company because the amount or not of profitability obtained will affect the company's financial condition. In addition, inventory turnover is also an important part of the company if the company is able to increase inventory turnover properly which will increase profitability quickly. Sales turnover is also an important thing for companies that affect profitability. If sales increase, then profitability will also increase. The purpose of this study was to determine the effect of inventory turnover, and sales growth on profitability in the company CV Dian Ayu Setiabudi. The type of research used in this study is a type of quantitative research data, which is carried out by processing data with the help of the SPSS application. The data is presented in the form of a table presented in the study and concludes the results of research related to the effect of inventory turnover and sales growth on profitability on CV Dian Ayu Setiabudi. The results of this study show that partial inventory turnover has a significant influence on profitability, partial sales growth has a significant influence on profitability, periods of turnover and sales growth simultaneously have a significant positive effect on profitability.
Faktor-Faktor yang Mempengaruhi Pemilihan Karier Menjadi Akuntan Publik di Universitas Muhadi Setiabudi Ma’rifatul Indra Oktaviani; Yenny Ernitawati; Dumadi; Anisa Sains Kharisma; Maftukhin
Journal of Accounting and Finance (JACFIN) Vol. 3 No. 2 (2021): Agustus
Publisher : Universitas Muhadi Setiabudi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46772/jacfin.v3i2.984

Abstract

The purpose of this study is to find out whether professional training, work environment, and social values affect the perception of accounting students having a career as a public accountant. This research is included in the type of descriptive research with a quantitative approach. This primary data collection method was carried out using a questionnaire method that was distributed to respondents. The population in this study were employees who took accounting study programs at Muhadi Setiabudi University. The results of this study stated that partially the factors of professional training, work environment, and social values had a significant effect on career selection to become public accountants by employees who took accounting study programs at Muhadi Setiabudi University (UMUS). Simultaneously F-count is greater than F-table. The calculation shows that professional training, work environment, and social values together have a significant influence on the selection of a career as a public accountant by employees who take accounting study programs at Muhadi Setiabudi University or in other words, the hypothesis is accepted.
Analisis Kinerja Keuangan Ditinjau dari Rentabilitas, Likuiditas dan Solvabilitas pada Peternakan Puyuh Petelur Hidayatai Cahyani Eka Putri; Dumadi; Titi Rahmawati; Roni; Anisa Sains Kharisma
Journal of Accounting and Finance (JACFIN) Vol. 3 No. 2 (2021): Agustus
Publisher : Universitas Muhadi Setiabudi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46772/jacfin.v3i2.988

Abstract

This study aims to analyze the financial performance of laying quail farms in Bulakamba District, Brebes Regency from January to December 2020 in terms of rentability, liquidity, and solvency. This research uses descriptive and qualitative analysis methods, focusing on the financial performance of animal husbandry. Based on the research, the results of the research obtained are that Mr. Roni's farm has a fairly good performance, a rentability level of 0.70 and a liquidity level of 1.60 and for the calculation of a solvency ratio level of 0.63% which is too high, when compared to the calculation of the solvency ratio of other breeders. Mr. Aripin's farm has excellent performance, rentability level of 0.76 and liquidity level of 2.19 and for the calculation of solvency ratio level of 0.49% which is lower when compared to the calculation of solvency ratio of other breeders. Mr. Raste's farm has a fairly good performance, a rentability level of 0.72 and a liquidity level of 1.67 and for the calculation of the solvency ratio rate of 0.61%. Mr. Kito's farm has a fairly good performance, a rentability level of 0.69 and a liquidity level of 1.63 and for the calculation of a solvency ratio of 0.57% which is lower when compared to the calculation of the solvency ratio of other breeders. Mr. Jeri's farm has a fairly good performance, a rentability level of 0.63 and a liquidity level of 1.62 and for the calculation of a solvency ratio of 0.63% which is slightly higher when compared to the calculation of the solvency ratio of other breeders.
Pengelolaan Keuangan bagi Usaha Mikro Kecil Menengah (UMKM) Kerupuk Bawang Ubay Jaya di Desa Cikuya Iza Azkiah; Dumadi Dumadi; Khalid Iskandar; R.M. Herdian Bhakti; Otong Saeful Bachri
JAMU : Jurnal Abdi Masyarakat UMUS Vol. 3 No. 01 (2022): Agustus
Publisher : LPPM Universitas Muhadi Setiabudi

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (463.624 KB) | DOI: 10.46772/jamu.v3i01.855

Abstract

Kegiatan pengabdian kepada masyarakat ini dilaksanakan didesa Cikuya, Kecamatan Banjarharjo, Kabupaten Brebes, Jawa Tengah. Mitra umkm nya yaitu pengusaha Mikro kerupuk bawang Ubay Jaya. Permasalahan yang dihadapi pelaku yaitu kurangnya pengetahuan tentang pengelolan usaha mikro, khususnya dibidang pembukuan keuangan. Untuk meningkatan pengetahuan pengusaha, solusi yang dibagikan adalah pemberian pemahaman tentang pembuatan pembukuan sederhana untuk usahanya.Target luaran dari permasalahan tersebut yaitu pemberian pelatihan bagi mitra UMKM perihal mengelola keuangan dengan memerlukan akuntansi. Target dari solusi ini adalah kemampuan mitra menggunakan akuntansi dengan mudah untuk meningkatkan kinerja keuangan bisnisnya, mitra paham cara pembukuan sederhana usaha mikro. Metode yang digunakan dalam pengabdian ini adalah metode ceramah (pemberian motivasi) kepada pelaku umkm, tutor atau pemberian materi dan dilanjutkan dengan diskusi atau sesi tanya jawab mengenai hal yang sudah disampaikan. Hasil yang telah dicapai pada pengabdian ini adalah adanya peningkatan pengetahuan pengusaha mikro tentang cara pengelolaan keuangan dengan menggunakan akuntansi.
Co-Authors Afti Sulastri Amelia Sholeha Andi Yulianto Anisa Sains Kharisma Ayu Ainunnisa Bambang Kuryanto Dewi Safitri Dwi Harini Ely Supratin Findhy Dwita Kumala Firdausa Nuzula Hendri Sucipto Hidayatai Cahyani Eka Putri Hilda Kumala Wauandari Hilda Kumala Wulandari Hilda Kumala Wulandari Hilda Kumala wulandari Ika Novita Ardelia Ikhwan, Syariefful Indah Dewi Mulyani Indah Dewi Mulyani Indah Dewi Mulyani Indah Indah Indah Lestari Indriyani, Azizah Irna Roseniati Roseniati Ismi Nur Kholifah Iza Azkiah Jalaliah Jalaliah Khalid Iskandar Laila Putri Setia Arti Lili Nur Intan M. Badrun Zaman M. Ibnu Nasirin Maftukhin Maftukhin Maftukhin Maftukhin Ma’rifatul Indra Oktaviani Melly Pitria Indriani Muhammad Syaifulloh Mulyamin Mulyamin Nasiruddin, Nasiruddin Noviana Dewi Nur Afridah Nur Khojin Nurul Imanul Qur’an Otong Saeful Bachri Putri Novia Sari Raden Mohamad Herdian Bhakti Riono, Slamet Bambang Ririn Widia Astuti Roikhatun Mawah Roni Roni Safira Utami Sholikha Puji Astuti Siti Adelah Sofiyati Siti Rofiqoh Solikhin Titi Rahmawati TITI RAHMAWATI Tiya Aryana Umisara, Elinda Uswatun Hasanah Veronika Hutapea Windy Girmaliya Wiwi Nur Aisyah Yenny Ernitawati