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All Journal Jurnal Promosi Pendidikan Ekonomi Assets: Jurnal Akuntansi dan Pendidikan Jurnal Akuntansi, Ekonomi dan Manajemen Bisnis Forum Ilmiah Pendidikan Akuntansi (FIPA) Jurnal Akuntansi, Ekonomi dan Manajemen Bisnis
Isharijadi Isharijadi
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Economics, Econometrics & Finance Education Social Sciences Other

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ANALISIS DAMPAK PENGELOLAAN DANA DESA TERADAP PEMBERDAYAAN MASYARAKAT DI KECAMATAN MAGETAN KABUPATEN MAGETAN Wulan Agustiningrum; Isharijadi Isharijadi; Liana Vivin Wihartanti
PROMOSI: Jurnal Program Studi Pendidikan Ekonomi Vol 8, No 2 (2020): PROMOSI
Publisher : UNIVERSITAS MUHAMMADIYAH METRO

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24127/pro.v8i2.3311

Abstract

This research is related to the management of Village Funds in Magetan District, Magetan Regency which focuses on the impact of Village Fund management on community empowerment. This study aims to examine the management of Village Funds and how it impacts in the field of community empowerment in Magetan District, Magetan Regency, fiscal year 2019. The type of research used is qualitative with a descriptive approach. The results of this study show that the management of the Village Fund in the 2019 fiscal year is managed in accordance with applicable regulations. The impact of the Village Fund on community empowerment is that it has a "positive" impact, where the absorption of the Village Fund realization reaches an average of 77% to 100%. In Magetan District, Magetan Regency, the use of Village Funds is prioritized for the development sector and the community empowerment sector. However, the use of the Village Fund for community empowerment only reaches 10% of its total revenue, in which the Village Fund focuses more on the development of infrastructure facilities and infrastructure.Keywords: Empowerment; Public; Village Fund
ANALISIS PERBANDINGAN MODEL SPRINGATE DAN ALTMAN Z SCORE TERHADAP POTENSI FINANCIAL DISTRESS (STUDI KASUS PADA PERUSAHAAN SEKTOR KOSMETIK YANG TERDAFTAR DI BURSA EFEK INDONESIA) Anggi Meiliawati; Isharijadi Isharijadi
Assets: Jurnal Akuntansi dan Pendidikan Vol 5, No 1 (2016)
Publisher : Universitas PGRI Madiun

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (287.67 KB) | DOI: 10.25273/jap.v5i1.1183

Abstract

Penelitian ini bertujuan untuk mengetahui ada atau tidak perbedaan hasil prediksi potensi financial distress antara model Springate dan model Altman Z Score serta untuk mengetahui model dengan tingkat akurasi tertinggi dalam memprediksi potensi financial distress perusahaan sektor kosmetik yang terdaftar di Bursa Efek Indonesia. Jenis penelitian yang digunakan didalam penelitian ini adalah analisis kuantitatif. Populasi yang digunakan adalah seluruh perusahaan sektor kosmetik yang terdaftar di Bursa Efek Indonesia. Teknik pengambilan sampel dengan teknik purposive sampling. Teknik analisis yang digunakan dalam penelitian ini adalah analisis paired sampel t-test.Hasil penelitian ini menunjukan bahwa model Springate dan Altman Z Score terdapat perbedaan signifikan dalam memprediksi potensi financial distress pada perusahaan sektor kosmetik yang terdaftar di Bursa Efek Indonesia, hal ini dikarenakan penggunaan rasio yang berbeda dalam perhitungan tingkat kesulitan keuangan.  Hasil berikutnya menunjukan bahwa model Springate merupakan model terakurat dalam memprediksi potensi financial distress perusahaan sektor kosmetik yang terdaftar di Bursa Efek Indonesia dengan presentase akurasi sebesar 91,66%, dimana tingkat akurasi model Altman hanya sebesar 60,41%, hal ini dikarenakan dalam model Springate menggunakan rasio Earning Before Taxes to Current Liabilities (EBTCL), dimana rasio ini dinilai lebih dominan dalam mencerminkan kondisi perusahaan sektor kosmetik yang terdaftar di Bursa Efek Indonesia. 
PENGARUH KUALITAS, PERSEPSI, PEMBIAYAAN PRODUK TERHADAP KEPUTUSAN NASABAH MENGGUNAKAN TABUNGAN S DI BANK F PONOROGO Fitri Wahyu Pratiwi; Isharijadi Isharijadi; Juli Murwani
FIPA : Forum Ilmiah Pendidikan Akuntansi Vol 8, No 1 (2020): FIPA 14
Publisher : FIPA : Forum Ilmiah Pendidikan Akuntansi

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (1503.552 KB)

Abstract

Riset ini berfungsi untuk memahami keputusan nasabah menggunakan tabungan S di bank F Ponorogo. Riset ini memakai pendekatan kuantitatif. Pengambilan representatif melalui teknik Insidental Sampling dan jumlah responden sebanyak 400 responden. Uji kelayakan data memakai uji asumsi klasik dan uji hipotesis. Nilai riset membuktikan jika terdapat dampak yang positif serta signifikan oleh Kualitas, Persepsi serta Pembiayaan Produk kepada Keputusan Nasabah Memakai Tabungan S di Bank F Ponorogo. Hasil penelitian bahwa kualitas, persepsi, pembiayaan produk memenuhi kebutuhan nasabah baik kualitas fitur penggunaan yang mempermudah proses bertransaksi mempengaruhi persepsi nasabah yang ingin menggunakan proses penyimpanan dapat mempengaruhi proses pengambilan keputusan bagi nasabah. Kata Kunci: Kualitas Produk; Persepsi Produk; Pembiayaan Produk; Keputusan Nasabah.
ANALISIS DAMPAK INSENTIF PAJAK TERHADAP KEBERLANGSUNGAN USAHA PADA UMKM DI KOTA MADIUN Erica Putri Rahayu; Isharijadi Isharijadi; Liana Vivin Wihartanti
Jurnal Akuntansi, Ekonomi dan Manajemen Bisnis Vol. 1 No. 3 (2021): November : Jurnal Akuntansi, Ekonomi dan Manajemen Bisnis
Publisher : Pusat Riset dan Inovasi Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (291.532 KB) | DOI: 10.55606/jaem.v1i3.36

Abstract

This study aims to determine the knowledge, utilization, application and impact of tax incentives on MSMEs on business continuity. This research was motivated by MSMEs experiencing difficulties with the Covid-19 pandemic. The government provides tax incentive facilities to relieve the community. This tax incentive provides convenience for business actors in carrying out their business activities. This type of research uses descriptive qualitative. The sampling technique used is interactive analysis technique, namely descriptive technique. The samples used were 6 MSMEs including My Optic, Caffe Pool.co, Ishoma, Niored Printing, Photocopy and Print Shops, and the "Maju Lancar" Mie Association. Data collection techniques are interviews, observations and documentation. The results of the study show that 1) Knowledge and utilization of tax incentive policies provided by the government are known and then used and there are those who do not know and have not provided benefits. 2) Obstacles in obtaining tax incentives that there are no obstacles in obtaining tax incentives so that they can be obtained easily. 3) Turnover 1 month before and after the Covid-19 pandemic there is a huge decrease in monthly income. 4) The application of tax incentives to businesses to use facilities as well as possible to support their business activities. 6) The provision of tax incentives is useful to improve the sustainability of businesses that are experiencing a decline in turnover, so that the impact of giving these tax incentives affects business continuity. 7) Changes in business continuity before and after the Covid-19 pandemic, especially in the decrease in turnover from sales every month.
ANALISIS DAMPAK INSENTIF PAJAK TERHADAP KEBERLANGSUNGAN USAHA PADA UMKM DI KOTA MADIUN Erica Putri Rahayu; Isharijadi Isharijadi; Liana Vivin Wihartanti
Jurnal Akuntansi, Ekonomi dan Manajemen Bisnis Vol. 1 No. 3 (2021): November : Jurnal Akuntansi, Ekonomi dan Manajemen Bisnis
Publisher : Pusat Riset dan Inovasi Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jaem.v1i3.36

Abstract

This study aims to determine the knowledge, utilization, application and impact of tax incentives on MSMEs on business continuity. This research was motivated by MSMEs experiencing difficulties with the Covid-19 pandemic. The government provides tax incentive facilities to relieve the community. This tax incentive provides convenience for business actors in carrying out their business activities. This type of research uses descriptive qualitative. The sampling technique used is interactive analysis technique, namely descriptive technique. The samples used were 6 MSMEs including My Optic, Caffe Pool.co, Ishoma, Niored Printing, Photocopy and Print Shops, and the "Maju Lancar" Mie Association. Data collection techniques are interviews, observations and documentation. The results of the study show that 1) Knowledge and utilization of tax incentive policies provided by the government are known and then used and there are those who do not know and have not provided benefits. 2) Obstacles in obtaining tax incentives that there are no obstacles in obtaining tax incentives so that they can be obtained easily. 3) Turnover 1 month before and after the Covid-19 pandemic there is a huge decrease in monthly income. 4) The application of tax incentives to businesses to use facilities as well as possible to support their business activities. 6) The provision of tax incentives is useful to improve the sustainability of businesses that are experiencing a decline in turnover, so that the impact of giving these tax incentives affects business continuity. 7) Changes in business continuity before and after the Covid-19 pandemic, especially in the decrease in turnover from sales every month.
Co-Authors Anggi Meiliawati Erica Putri Rahayu Fitri Wahyu Pratiwi Juli Murwani Liana Vivin Wihartanti Wulan Agustiningrum