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Analisis Strategi Akuntansi Manajemen dan Pengaruhnya Terhadap Volume Penjualan PT Solo Murni Intania Maharani; Desy Nur Pratiwi; Yuwita Ariessa Pravasanti
Jurnal Akuntansi dan Pajak Vol 23, No 1 (2022): JAP : Vol. 23, No. 1, Februari 2022 - Juli 2022
Publisher : ITB AAS INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jap.v23i1.2928

Abstract

This research aims to determine the influence of management accounting strategies in increasing sales volume at PT Solo Murni. The strategies studied include management accounting information system, promotion and brand image. The type of data used in this study is primary data in the form of questionnaires that are shared against samples that have been calculated by slovin formula so that a total of 110 employees of PT Solo Murni were obtained on ppic staff, production administration, and supervisors as samples.The data analysis method used in this study is Multiple Linear Regression using SPSS (Statistical Packages for the Social Science) version 23.00. The results of the data analysis showed that partially management accounting information system and brand image had a significant impact on sales volume at PT Solo Murni. Meanwhile, partial promotions have no effect and are insignificant to sales volume. Simultaneous testing of all three variables showed that management accounting system, promotion and brand image significantly affected 54.9% of sales volume at PT Solo Murni. Thus, other innovative strategies are needed in order to increase sales volume at PT Solo Murni.
Analisis Faktor-Faktor Yang Mempengaruhi Belanja Desa Di Kecamatan Kalijambe Ali Murtadlo; Yuwita Ariessa Pravasanti; Desy Nur Pratiwi
Jurnal Ilmiah Keuangan Akuntansi Bisnis (JIKAB) Vol 1 No 2 (2022): Jurnal Ilmiah Keuangan Akuntansi Bisnis
Publisher : Nur Science Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (504.895 KB) | DOI: 10.53088/jikab.v1i2.18

Abstract

Penelitian ini memiliki tujuan untuk mengukur seberapa besar pengaruh pendapatan asli desa (PADes), dana desa (DD), serta bagi hasil pajak retribusi (BHPR) terhadap belanja desa pada kecamatan Kalijambe. Penelitian ini menggunakan teknik sampling jenuh yaitu teknik sampling dengan mengumpulkan sampel yang bersumber dari keseluruhan populasi sebagai sampel data, sampel diuji dengan analisis deskriptif serta uji asumsi klasik. Hasil penelitian secara uji parsial menunjukkan bahwa variabel pendapatan asli desa dan dana desa memiliki pengaruh terhadap belanja desa, sementara variabel bagi hasil pajak retribusi tidak berpengaruh secara signifikan terhadap belanja desa. Dapat ditarik kesimpulan bahwa variabel pendapatan asli desa dan dana desa memiliki pengaruh jika dibanding dengan variabel bagi hasil pajak retribusi berdasarkan hasil uji secara parsial, hal ini dapat difahami karena pendapatan asli desa dan dana desa digunakan semaksimal mungkin untuk operasional perangkat desa, pembangunan desa dan kesejahteraan masyarakat dari pada dana desa lain dari pemerintah yaitu bagi hasil pajak retribusi.
Meningkatkan Pembangunan Fisik Desa Berdasarkan Efektivitas Pengelolaan Dana Desa Infonerus Dwi Nugroho; Yuwita Ariessa Pravasanti; Desy Nur Pratiwi
Jurnal Ilmiah Keuangan Akuntansi Bisnis (JIKAB) Vol 1 No 3 (2022): Jurnal Ilmiah Keuangan Akuntansi Bisnis
Publisher : Nur Science Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53088/jikab.v1i3.21

Abstract

This research aims to determine the effectiveness of village fund management on physical development in Sukorejo Village, Wonosari District, Klaten Regency in 2021. The research population is village officials and all residents of Sukorejo Village. The sampling technique used purposive sampling technique with the first sample from the village apparatus which amounted to 3 people consisting of the Village Head, Village Secretary and Village Treasurer, then the second sample from residents totaling 7 people was chosen randomly, so that the results obtained 10 people were used as samples. . Methods of data collection using the interview method. The test results obtained from this study are that in 2021 the management of village fund allocations for village physical development is less effective, due to factors, namely the COVID-19 pandemic and used for direct cash assistance, so that the allocation that should be used for village development instead it was absorbed for direct cash assistance and overcoming the pandemic in Sukorejo Village
Pengaruh Good Corporate Governance Terhadap Kinerja Keuangan pada Perusahaan Manufaktur di BEI Tahun 2017-2020 Putri Bunga Leani; Desy Nur Pratiwi; Wikan Budi Utami
Jurnal Ilmiah Keuangan Akuntansi Bisnis (JIKAB) Vol 1 No 3 (2022): Jurnal Ilmiah Keuangan Akuntansi Bisnis
Publisher : Nur Science Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53088/jikab.v1i3.27

Abstract

This study aims to determine the significance of the effect of managerial ownership, institutional ownership, independent ownership, and audit committee on the financial performance of manufacturing companies listed on the Indonesia Stock Exchange (IDX) in 2018–2020. The type of data in this study is secondary data (quantitative). The total population in this study was 201 companies in the consumer goods industry for the period 2018-2020. The number of samples used in this study were 55 companies, using purposive sampling method and multiple regression linear data analysis. Data were processed using SPSS 23. Simultaneous test results show that managerial ownership, institutional ownership, independent ownership, and audit committee have a significant effect on the company's financial performance. The results of the partial test show that only the independent ownership variable has a significant effect on the company's financial performance, while managerial ownership, institutional ownership, and the audit committee have no significant effect on the company's financial performance.
INCREASING DISCLOSURE OF CARBON EMISSIONS WITH CORPORATE GOVERNANCE AS A MODERATION VARIABLE (STUDY OF MANUFACTURING COMPANIES LISTED IN IDX IN 2017-2021) Rihan Mustafa Zahri; Erma Wulan Sari; Ahmad Nur Aziz; Desy Nur Pratiwi
International Journal of Economics, Business and Accounting Research (IJEBAR) Vol 7, No 4 (2023): IJEBAR, Vol. 7 Issue 4, December 2023
Publisher : LPPM ITB AAS INDONESIA (d.h STIE AAS Surakarta)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/ijebar.v7i4.11528

Abstract

This research aims to test corporate governance: independent commissioners, independent audit committees, and gender diversity moderate the influence of company size on carbon emission disclosure. The data collection method used purposive sampling with a sample of 89 manufacturing companies listed on the IDX in 2017-2021. In hypothesis testing using Moderated Regression Analysis. The results of this research show that company size has an effect on carbon emission disclosure and is strengthened by the existence of a moderating variable, namely corporate governance consisting of independent commissioners, independent audit committees, and gender diversity.
THE INFLUENCE OF HUMAN RESOURCE COMPETENCE, IMPLEMENTATION OF GOVERNMENT ACCOUNTING STANDARDS AND REGIONAL FINANCIAL ACCOUNTING SYSTEMS ON THE QUALITY OF REGIONAL FINANCIAL REPORTS (EMPIRICAL STUDY OF SKPD SUKOHARJO REGENCY) Aprilia Siti Rahayu; Suhesti Ningsih; Desy Nur Pratiwi
International Journal of Economics, Business and Accounting Research (IJEBAR) Vol 6, No 3 (2022): IJEBAR, Vol. 6 Issue 3, September 2022
Publisher : LPPM ITB AAS INDONESIA (d.h STIE AAS Surakarta)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/ijebar.v6i3.6233

Abstract

Abstract This research aims to determine the effect of the competence of human resources, the application of government accounting standards, and the regional financial accounting system on the quality of local government financial reports at the SKPD of Sukoharjo Regency. This type of research is quantitative research with a survey approach using an instrument in the form of a closed questionnaire with a Likert scale. The sample in this research were employees who worked in the finance or budget or treasury department at SKPD Sukoharjo who met the criteria for the research sample as many as 66 people. The data analysis method used multiple linear regression analysis with the help of SPSS 25.0 program. The results of the analysis show that the competence of human resources, the application of government accounting standards, and the regional financial accounting system have a significant positive effect on the quality of local government financial reports at the SKPD of Sukoharjo Regency either simultaneously or partially. The results of the analysis of the coefficient of determination obtained a value of 63.8% of human resource competence, the application of government accounting standards, and the regional financial accounting system was able to explain the variation of changes in the quality of local government financial report variables and the remaining 36.2% was explained by other variables outside the model. this research. Keywords: Competence of Human Resources, Application of Government Aaccounting Standards, Regional Financial Accounting Systems, Quality of Local Government Financial Reports
ANALYSIS OF ABNORMAL RETURN AND TRADING VOLUME ACTIVITY BEFORE AND AFTER THE BINOMO CASE ON STOCK PRICE OF COMPANIES LISTED ON THE INDONESIA STOCK EXCHANGE Ita Kurnia Dewi; Indra Lila Kusuma; Desy Nur Pratiwi
International Journal of Economics, Business and Accounting Research (IJEBAR) Vol 7, No 4 (2023): IJEBAR, Vol. 7 Issue 4, December 2023
Publisher : LPPM ITB AAS INDONESIA (d.h STIE AAS Surakarta)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/ijebar.v7i4.10015

Abstract

The purpose of this study was to determine whether there was a difference in the average abnormal return and trading volume activity between before and after the Binomo case, and whether there was a difference in the average abnormal return and trading volume activity between before and after the information that Indra Kenz was named a suspect. Data are collected and analyzed using descriptive statistical test dan normality test. Method of hypothesis testing by paired sample t-test. The results obtained from this study indicate (1) there is no difference in the average abnormal return between before and after the Binomo case, (2) there is no difference in the average trading volume activity between before and after the Binomo case, (3) there is no difference the average abnormal return between before and after Indra Kenz was named a suspect, (4) There was a difference in the average trading volume activity between before and after Indra Kenz was named a suspect
EVALUATION OF SERVICE QUALITY TO INCREASE CUSTOMER SATISFACTION AT UMKM RESTAURANT YOI Suranto Suranto; Agus Marimin; Indra Lila Kusuma; Desy Nur Pratiwi
International Journal of Economics, Business and Accounting Research (IJEBAR) Vol 7, No 2 (2023): IJEBAR, VOL. 07 ISSUE 02, JUNE 2023
Publisher : LPPM ITB AAS INDONESIA (d.h STIE AAS Surakarta)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/ijebar.v7i2.9274

Abstract

Satisfaction towards customers or consumers is one of the success factors in running a business, therefore customers or consumers must get excellent service. This study aims to evaluate and identify the sevice quality so as to increase customer satisfaction. The benefits of research are feedback, recommendations and implementation of improving service quality in the service sector, Yoi restaurant. Data collection methods are through questionnaires, observation, documentation and literature study. Analysis method is through service quality to analyze consumer perceptions and expectations. Based on the analysis, the level of service quality at the restaurant is unsatisfactory.
SOSIALISASI DAN PELATIHAN PERPAJAKAN UNTUK UMKM WIRUN HERITAGE DI SUKOHARJO Rukmini Rukmini; Suprihati Suprihati; LMS Kristiyanti; Yuwita Ariessa Pravasanti; Desy Nur Pratiwi
BUDIMAS : JURNAL PENGABDIAN MASYARAKAT Vol 4, No 2 (2022): BUDIMAS : VOL. 04 NO. 02, 2022
Publisher : LPPM ITB AAS Indonesia Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/budimas.v4i2.6149

Abstract

Tujuan dari kegiatan pengabdian kepada masyarakat ini adalah untuk memberikan pembelajaran kepada UMKM tentang mendaftar, mencatat, menghitung, membayar dan melapor ( 5 M ) Pajak UMKM . Sedangkan mitra pada Pengabdian Masyarakat ini adalah Pelaku UMKM yang tergabung pada kelompok Wirun Heritage yang berlokasi di Sukoharjo. Dengan pengetahuan yang cukup, maka peserta dapat mengetahui cara mendapatkan NPWP, membayar pajak, dan melakukan kewajiban perpajakan lainnya. Untuk mencapai tujuan dan target program Pengabdian Masyarakat ini, maka mitra diberi sosialisasi dan pelatihan di Gedung Lowo Kabupaten Sukoharjo. Target luaran yang diharapkan adalah masyarakat teredukasi untuk melakukan kewajiban perpajakan sebagaimana mestinya.
PENGELOLAAN KEUANGAN RUMAH TANGGA: MENINGKATKAN KESEJAHTERAAN KELUARGA DI DESA SIWAL Desy Nur Pratiwi; Yuwita Ariessa Pravasanti; Yoga Putra Pratama
BUDIMAS : JURNAL PENGABDIAN MASYARAKAT Vol 5, No 2 (2023): BUDIMAS : Jurnal Pengabdian Masyarakat
Publisher : LPPM ITB AAS Indonesia Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/budimas.v5i2.9953

Abstract

The purpose of this PkM activity is to provide an understanding of the financial management of housewives for family welfare. This PkM activity was carried out in Siwal Village, Sukoharjo Regency, Central Java. In general, the implementation of these activities has been running smoothly and well received by the community. The results of the implementation of this community service activity show that the participants understand how to manage family finances, this is shown by the enthusiasm of the participants during the discussion. Participants are also able to compile and simulate the process of preparing finances from the total income they have and the details of expenses made by the family. Keywords: Financial management, efficiency and effectiveness