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All Journal Jurnal Ilmu Komputer dan Informasi Jurnal Pendidikan Teknologi dan Kejuruan Pendidikan Ekonomi Jurnal Nasional Pendidikan Teknik Informatika (JANAPATI) Dharma Bakti JAE (Jurnal Akuntansi dan Ekonomi) Sang Pencerah: Jurnal Ilmiah Universitas Muhammadiyah Buton Jurnal Riset Manajemen Sekolah Tinggi Ilmu Ekonomi Widya Wiwaha Program Magister Manajemen Jurnal Ekuivalensi Conservative Dentistry Journal Jurnal Inovasi Pendidikan MH Thamrin Jurnal Health Sains Journal of Economics and Business UBS EkoPreneur International Journal of Economic, Business, Accounting, Agriculture Management and Sharia Administration (IJEBAS) Wisanggeni : Jurnal Pengabdian Masyarakat International Journal of Education and Social Science (IJESS) Literasi Nusantara Jurnal Akuntansi dan Ekonomi Bisnis Prosiding Seminar Nasional Sisfotek (Sistem Informasi dan Teknologi Informasi) MATRIX : JURNAL MANAJEMEN TEKNOLOGI DAN INFORMATIKA JURNAL AKUNTANSI DAN BISNIS Jurnal Pendidikan Ekonomi, Akuntansi dan Kewirausahaan (JPEAKU) Business and Investment Review Sinergi International Journal of Economics Jurnal Media Akademik (JMA) Equivalent : Journal of Economic, Accounting and Management International Journal of Review Management Business and Entrepreneurship JCSE: Journal of Community Service and Empowerment SENMEA ABDIANDAYA : Jurnal Pengabdian dan Pemberdayaan Masyarakat Jurnal Profesi Guru Indonesia Jurnal Elektronik Pendidikan Matematika Tadulako AKSIOMA Jurnal Teknik Elektro
Linawati
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Religion Agriculture, Biological Sciences & Forestry Arts Humanities Chemistry Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Dentistry Earth & Planetary Sciences Economics, Econometrics & Finance Education Electrical & Electronics Engineering Energy Engineering Environmental Science Health Professions Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Mathematics Medicine & Pharmacology Neuroscience Nursing Physics Public Health Social Sciences Veterinary Other

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Journal : SENMEA

 1 
PENERAPAN LAPORAN KEUANGAN BERDASARKAN SAK EMKM PADA UMKM DI KOTA KEDIRI (STUDI KASUS PADA UMKM MAKANAN DI KOTA KEDIRI) Masita, Riski; Linawati; Suhardi
Prosiding Seminar Nasional Manajemen, Ekonomi dan Akuntansi Vol. 6 No. 1 (2021): PROSIDING SEMINAR NASIONAL MANAJEMEN, EKONOMI DAN AKUNTANSI 2021
Publisher : Universitas Nusantara PGRI Kediri

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Penelitian ini dilakukan untuk mengetahui dan menganalisis penerapan laporan keuangan berdasarkan SAK EMKM pada UMKM bidang makanan di Kota Kediri. Penelitian ini menggunakan pendekatan kualitatif deskriptif. Sumber data menggunakan data primer dan sekunder. Teknik pengumpulan data pada penelitian ini yaitu dengan wawancara, kuesioner dan dokumentasi. Populasi sebesar 2439 UMKM bidang makanan di Kota Kediri. Sampel dihitung menggunakan rumus slovin, didapatkan batas minimal respoden 96. Kuesioner disebarkan menggunakan google form dengan batasan waktu pengisian selama 2 minggu. UMKM yang berpartisipasi dalam pengisian kuesioner yaitu 101 responden. Hal ini membuat peneliti menggunakan 101 responden yang sudah cukup mewakili dari jumlah minimal sampel 96. Hasil penelitian ini menunjukan pelaku UMKM bidang makanan di Kota Kediri kebanyakan masih tergolong kriteria usaha mikro. Komponen laporan keuangan pelaku UMKM bidang makanan di kota kediri masih banyak yang belum sesuai dengan SAK EMKM. Hal ini dibuktikan terdapat 55,8% pelaku UMKM hanya membuat catatan keluar-masuknya kas. Adapun yang sudah sesuai dengan SAK EMKM sebesar 10,5% dan sisanya belum melakukan pencatatan. Diduga kurang meratanya sosialisasi/pelatihan yang dilakukan oleh pihak pemerintah. Walaupun, pelaku UMKM masih belum mendesak dalam melakukan pencatatan keuangan akan tetapi UMKM perlu untuk diberdayakan oleh pihak terkait yaitu Dinas Koperasi, Usaha Mikro dan Tenaga Kerja Kota Kediri.
PENGARUH STRUKTUR MODAL, BIAYA OPERASIONAL, DAN PROFITABILITAS TERHADAP PPH BADAN Wulan; Linawati; Kurniawan, Andy
Prosiding Seminar Nasional Manajemen, Ekonomi dan Akuntansi Vol. 9 (2024): PROSIDING SEMINAR NASIONAL MANAJEMEN, EKONOMI DAN AKUNTANSI 2024
Publisher : Universitas Nusantara PGRI Kediri

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Corporate income tax is important for a company as credibility also shows that the company is in good condition. Several things influence the amount of corporate income tax, including capital structure, operational costs, and profitability. This research aims to measure the influence of capital structure, operational costs, and profitability on corporate income tax. Using a purposive sampling technique, the sample used was 76 financial reports from 19 food and beverage companies listed on the IDX for 2020-2023. This research uses a quantitative approach to causality with multiple linear regression analysis. To fulfill the analysis requirements, classical assumption tests were carried out (normality test, multicollinearity test, heteroscedasticity test, autocorrelation test). Research results: (1) Capital Structure partially has no significant effect on corporate Income Tax, (2) Operational Costs and profitability partially have a significant effect on corporate Income Tax, and (3) Capital Structure, Operational Costs, and Profitability simultaneously have a significant effect on corporate income tax.
FAKTOR-FAKTOR YANG MEMPENGARUHI LABA BERSIH PERUSAHAAN MANUFAKTUR SUB SEKTOR FOOD AND BEVERAGES Pamungkas, Jekso Ryan; Linawati; Solikah , Mar’atus
Prosiding Seminar Nasional Manajemen, Ekonomi dan Akuntansi Vol. 6 No. 1 (2021): PROSIDING SEMINAR NASIONAL MANAJEMEN, EKONOMI DAN AKUNTANSI 2021
Publisher : Universitas Nusantara PGRI Kediri

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Penelitian dilakukan untuk mengetahui bagaimana pengaruh pendapatan dan biaya operasional terhadap laba bersih perusahaan manufaktur sub sektor food and beverages. Penelitian menggunakan pendekatan kuantitatif. Teknik pengumpulan sampel menggunakan purposive sampling yang dilakukan terhadap 30 perusahaan terdaftar pada BEI. Teknik analisis data menggunakan analisis regresi data panel dengan uji estimasi model, uji asumsi klasik, uji estimasi model, dan uji hipotesis menggunakan software STATA-16. Penggunaan STATA lebih relevan untuk analisis data panel dikarenakan dalam analisis data panel nantinya akan diestimasi apakah model common effect, fixed effect atau random effect yang paling sesuai untuk penelitian tersebut. Hasil estimasi model menunjukan bahwa fixed effect yang sesuai untuk penelitian ini, dengan hasil analisis hipotesis bahwa secara parsial pendapatan berpengaruh positif signifikan terhadap laba bersih. Biaya operasional secara parsial berpengaruh negatif dan signifikan terhadap laba bersih. Dan terakhir secara simultan pendapatan dan biaya operasional berpengaruh terhadap laba bersih dengan varian pengaruh sebesar 19%, dan sisanya sebesar 81% dipengaruhi oleh variabel lain.
ANALISIS MEKANISME GOOD CORPORATE GOVERNANCE TERHADAP KINERJA KEUANGAN DI PERBANKAN SYARIAH TAHUN 2018-2021 Winamida Damaris, Marcelin; Linawati; 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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The purpose of this study was to determine the effect of the board of directors, board of commissioners, independent board of commissioners, sharia supervisory board, and audit committee on financial performance partially in Islamic banking registered with the Financial Services Authority from 2018 to 2021. This type of research is quantitative with data analysis techniques using multiple linear regression analysis assisted by SPSS for windows version 25. Sample selection using purposive sampling method. Data collection using the documentation method. The results of this study indicate that the board of directors, board of commissioners, independent board of commissioners, sharia supervisory board, and audit committee partially has no effect on financial performance. The novelty of this study uses the 2018-2021 observation year period, and uses the variables of the board of directors, board of commissioners, independent board of commissioners, Sharia supervisory board, and audit committee.
PENGARUH PENERAPAN SISTEM INFORMASI AKUNTANSI, PEMANFAATAN TEKNOLOGI INFORMASI DAN LITERASI KEUANGAN TERHADAP KINERJA USAHA MIKRO (UM) DI KABUPATEN NGANJUK Diva, Beiby Sukma; Linawati; Kurniawan, Andy
Prosiding Seminar Nasional Manajemen, Ekonomi dan Akuntansi Vol. 10 (2025): PROSIDING SEMINAR NASIONAL MANAJEMEN, EKONOMI DAN AKUNTANSI 2025
Publisher : Universitas Nusantara PGRI Kediri

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Abstract

This study aims to analyze the effect of accounting system implementation, information technology utilization, and financial literacy on the performance of kinerja usaha mikro (UM) in Nganjuk Regency. Micro-enterprise performance is a crucial aspect in assessing the success and desirability of a business, influenced by various internal factors, including financial management, technology utilization, and financial literacy. This study employed a quantitative approach with a causal comparative approach. A sample of 100 micro-enterprises was selected using a purposive sampling methode technique with specific criteria. Data were collected through a closed-ended questionnaire with a Likert Scale, and data analysis was performed using multiple linear regression with the assistance of SPSS version 30 software. The results indicate that, partially, accounting information system implementation, information technology utilization, and financial literacy have a positive and significant effect on micro-enterprise performance. Simultaneously, these three variables also significantly influence micro-enterprise performance in Nganjuk Regency. The adjusted R-square value of 0.476 indicates that 47.6% of the variation in micro-enterprise performance can be explained by the model developed in this study. These findings confirm that improving financial recording systems, implementing information technology, and strengthening financial literacy are crucial factors in supporting the growth and competitiveness of micro-enterprises. This research provides practical implications for micro-enterprises to optimize technology-based financial recording and increase financial capacity through financial literacy. Furthermore, the results are expected to serve as a reference for local governments and business support institutions in designing digital and financial-based MSME empowerment strategies.
Co-Authors Aceng Sambas Adinda Putri Ambarwati Afini Fikriyani agustina, karina enny Amelia Putri Cahyanti Andriyanto, Nazwa Ayumi Andy Kurniawan Andy Kurniawan, Andy Anggara Sari, Shella Ariyanti, Maezora Putri Ayu Alfiani Azharul M, Muh Rizal Badrus Zaman Barep Setiaji Bawazir, Fatmah Cholid Budiastra, IN Citra Nur Islamiyah Daniel Happy Putra Dasa Ismaimuza Delima, Anisa Dessy Hariyanti, NK Dewa Made Wiharta Diva, Beiby Sukma Drajad Aprilianto Nugroho Dwiyanto A. Sondi Erliana Evi Rosalina Widyayanti Fadhillah, Revita Rizki Faisol Farida Nur Mudmainah Wahyuningsih Ferdian Utama firmansyah maualana sugiartana nursuwars Gede Sukadarmika Hawa Gazani Hermawati I Dewa Made Bayu Atmaja Darmawan I Made Oka Widyantara I Nyoman Gunantara I Putu Agus Eka Pratama I Putu Gede Hendra Suputra Insiatiningsih Inti Nahdataeni S Irhamudin juniati Juniati, Ni Ketut Khoirul Anam Kurnia Gusti, Yenni Kurniawan , Andy Larasati, Anggia Bintang Linda Suciati Lukmanul Hakim Maisura Marbun, Rifka Angelina Wati Mareta Selvia Riswahyuning Masita, Riski Maxinus Jaeng MHD. Reza M.I. Pulungan Mohammad Irvan Bayu Saputra Muh. Rizal Muhammad Ersya Faraby Muhammad Fatkhul Ikhwansyah Nanda Alfia Naufal Friza Asraful Arifin Ngurah Indra ER Ni Made Ary Esta Dewi Wirastuti Nirawati Pribadi Nur Rohman Hidayat Nurdiwaty , Diah Nursolikin Nyoman Putra Sastra Pamungkas, Jekso Ryan Pertiwi, Santhi Putri Leni Asyari Rachmawati, Atika Nisaa Ramadhan, Aqila Shabrina Dwi Randi, Muhammad Rasyidah Rawati Wawuru Rimas Sadha Abdi Putra Rizkiyani, Ika Rosalina Widyayanti, Evy Sabitillah, Lisa Sagung Putri M. E. Purwani Sari, Yulita Fatma Sayu Ketut Febri Lestari Sofia Widiana Sofianiyatin, Lilik Sofiati Sofiati Sofiati, Sofiati Solikah , Mar’atus solikah, mar'atus Suhardi Sukadarmika, I Gede Sukayasa Sutrischastini, Ary Suwarni Suwarni Syahroni Wahyu Pratama Wahyu Kukuh Prayoga Widiawati, Hestin Sri Winamida Damaris, Marcelin Wulan Wulan Feronika Maharani Yenni Kurnia Gusti Yoga, I Putu Sudharma Zalqira Najarillah