Articles
<![CDATA[PENGARUH INFORMASI AKUNTANSI TERHADAP RETURN SAHAM (Studi pada Perusahaan LQ-45 di Bursa Efek Jakarta) ]]>
<![CDATA[Norsain Norsain]]>;
<![CDATA[Dina Kurniawati]]>
<![CDATA[ PERFORMANCE: Jurnal Bisnis & Akuntansi Vol 8 No 2 (2018): Performance : Jurnal Bisnis & Akuntansi ]]>
Publisher : <![CDATA[Fakultas Ekonomi dan Bisnis ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
Full PDF (231.445 KB)
|
DOI: 10.24929/feb.v8i2.617
<![CDATA[The use of financial information through financial statements as a result of anaccounting process in a company is important information in analyzing the long-terminvestment returns. Through this analysis, investors will be able to assess the company'sprofitability, quality of management performance, and prospects of the company. Thetype of data used in this study is panel data, which is a combination of cross section andtime series, financial report data of 45 companies that become the research sample forthe period 2010 to 2013. The data sources used in this study are secondary data, namelydata in the form of documents and information related to the object of research publishedby the Indonesia Stock Exchange through the authority of the Capital Market InformationCenter accessed from the official website of the IDX After the data is collected, the data isanalyzed using the EVIEWS program for the panel data type. Beginning with the analysisof model selection, then proceed with the classical assumption test. Research resultsVariable X1 Price Earning Ratio (PER), has no effect on variable Y (stock return),Variable X2 Price to Book Value (PBV) is having a significant impact on variable Y(stock return), Variable X3 Return on Assets (ROA) has a significant effect on variable Y(stock return). Simultaneously the variables PER, PBV, ROA have a significant impact onthe level of α = 10%]]>
<![CDATA[MENGUAK KEPATUHAN WAJIB PAJAK DALAM PEMUNGUTAN PPH PASAL 23 ATAS SEWA KENDARAAN(Studi Kasus Pada KPP Pratama Pamekasan)” ]]>
<![CDATA[Muhammad Syakroni]]>;
<![CDATA[Norsain Norsain]]>
<![CDATA[ Jurnal Akademi Akuntansi Vol. 2 No. 2 (2019): Jurnal Akademi Akuntansi (JAA) ]]>
Publisher : <![CDATA[Universitas Muhammadiyah Malang ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.22219/jaa.v2i2.10432
<![CDATA[ Pajak merupakan salah satu sumber penerimaan negara yang diharapkan dapat mengurangi ketergantungan negara kita terhadap hutang luar negeri.”Sektor pajak dianggap pilihan yang paling tepat karena jumlahnya relatif stabil dan masyarakat dapat berpartisipasi secara aktif dalam pembiayaan pembangunan. Pajak Penghasilan merupakan salah satu penopang utama dalam penerimaan pajak,”Salah satu pajak penghasilan tersebut adalah PPh Pasal 23. Usaha rental mobil termasuk pada PPh 23 tersebut. Penelitian ini bertujuan untuk mengetahui tingkat kepatuhan wajib pajak pada pemilik usaha rental mobil sebagai objek pajak PPh 23. Jenis penelitian ini penelitian kualitatif yang menggunakan data primer seperti wawancara, dengan informan. Teknik pengumpulan datadilakukan menggunakan teknik observasi, wawancara, dan dokumentasi. Uji keabsahan data menggunakan Trianggulasi data. Sedangkan alat analisis data yang digunakan melalui reduksi, penyajian data dan penarikan kesimpulan. Penelitian ini dilakukan pada KPP Pratama Pamekasan dimana penulis menggunakan studi kasus terhadap penyelesaian skripsi ini. Berdasarkan hasil penelitian dan pembahasan dapat disimpulkan bahwa kepatuhan wajib pajak oleh pemilik usaha rental mobil masih sangat rendah, dimana hal itu disebabkan oleh 3 faktor yaitu minimnya atau kurangnya pengetatahuan oleh wajib pajak dan legalitas usaha serta tidak adanya sosialisasi oleh petugas pajak terhadap pemilik usaha rental mobil sebagai objek pajak PPh Pasal 23.”]]>
<![CDATA[PERAN KOPERASI DALAM MENINGKATKAN PEREKONOMIAN MASYARAKAT NELAYAN: PERSPEKTIF MODAL KERJA ]]>
<![CDATA[Fiqih Putra Arifandy]]>;
<![CDATA[Norsain Norsain]]>;
<![CDATA[Imam Darul Firmansyah]]>
<![CDATA[ Jurnal Akademi Akuntansi Vol. 3 No. 1 (2020): Jurnal Akademi Akuntansi (JAA) ]]>
Publisher : <![CDATA[Universitas Muhammadiyah Malang ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.22219/jaa.v3i1.11665
<![CDATA[Fishers are faced with various kinds of problems. In this case, Koperasi is expected to be something that can easily adjust its role to the needs of the fishing and coastal communities. This study aims to analyze the role of Koperasi in improving the economy of fishing communities in Sumenep Regency. This study uses qualitative data that emphasizes the meaning with qualitative data analysis techniques consisting of reduction, data presentation, conclusion, and verification. The results of this study indicate that the Koperasi has a significant role in improving the welfare of the community, especially members of the Koperasi so that it will ultimately have an impact on improving the economy in Padangdangan Village, Pasongsongan District. The real role of Koperasi in Padangdangan Village, Pasongsongan District is to build community awareness in Koperasi, as a provider of working capital needs through savings and loan activities, as a means of supporting fishing activities in the form of fishing gear and thermo king tools, as a facilitator in establishing partnerships and Koperasi with parties outside, as well as a medium to increase fishermen's income.]]>
<![CDATA[PROBLEMATIKA IMPLEMENTASI PMK NO. 9 TAHUN 2021 BAGI WAJIB PAJAK UMKM DI KABUPATEN SUMENEP ]]>
<![CDATA[Moh. Faisol]]>;
<![CDATA[Norsain Norsain]]>
<![CDATA[ PERFORMANCE: Jurnal Bisnis & Akuntansi Vol 12 No 2 (2022): Performance:Jurnal Bisnis & Akuntansi ]]>
Publisher : <![CDATA[Fakultas Ekonomi dan Bisnis ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.24929/feb.v12i2.1642
<![CDATA[The aims of this reseach to understand and reveal the problems of implementing PMK 09 of 2021 concerning Final Tax Incentives Borne by the Government for UMKM in Sumenep Regency. The method used is a case study with data collection techniques through observation, in-depth interviews, and documentation and analyzed using the stages of data reduction, data presentation, drawing conclusions and testing the validity of the data. The results of this study are tax incentives for UMKM are very useful in reducing the business burden that must be borne, because the tax burden that should be paid has been borne by the government. The problems faced in the implementation of PMK 09 of 2021 are First, the PPKM condition makes DJP unable to carry out direct socialization to DJP taxpayers so that information related to incentives to be conveyed is hampered because only some can participate in online socialization activities due to limited equipment. and low technological capabilities. Second, the condition of UMKM human resources has not been able to understand the application of tax incentives and finds it difficult. Due to the low level of understanding in compiling realization reports and technology in accessing the online DJP address]]>
<![CDATA[Strengthening Digital Marketing for Young Entrepreneurs at Wiraraja Mart, Sumenep Regency ]]>
<![CDATA[Mohammad Firlie Pranata]]>;
<![CDATA[Norsain]]>
<![CDATA[ Jurnal Pengabdian Masyarakat Bestari Vol. 1 No. 8 (2022): November 2022 ]]>
Publisher : <![CDATA[PT FORMOSA CENDEKIA GLOBAL ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.55927/jpmb.v1i8.1680
<![CDATA[The digital era is a challenge and opportunity in doing business, these challenges and opportunities need to be answered with skills that are honed according to developments. Online stores are becoming increasingly popular among many groups, in fact, almost all people who don't have shops in general also sell online. This is because it is considered easy and practical. This development must also be followed by Wiraraja Mart, Sumenep Regency. At an early age and still not taking advantage of sales in the online world due to limited human resources, efforts have been made to find a solution with young entrepreneurs. The young cooperatives consist of wiraraja students and youth youth who lack knowledge and still have no experience selling online. To overcome this, it is necessary to have related training and assistance about becoming a digital marketer. This service program is expected to be the first step in starting an online business at Wiraraja Mart through young cooperatives, they are required to have a creative and innovative mentality.]]>
<![CDATA[ASPEK AKUNTANSI KEHIDUPAN PENGEMIS DI DESA PRAGAAN DAYA KECAMATAN PRAGAAN KABUPATEN SUMENEP ]]>
<![CDATA[Ainor Rofiqie]]>;
<![CDATA[Norsain Norsain]]>;
<![CDATA[Mohammad Herli]]>
<![CDATA[ Journal of Accounting and Financial Issue (JAFIS) Vol 1 No 1 (2020): Journal of Accounting and Financial Issue (JAFIS) ]]>
Publisher : <![CDATA[Program Studi Akuntansi Fakultas Ekonomi dan Bisnis ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.24929/jafis.v1i1.1201
<![CDATA[Penelitian ini mengeksplorasi paradigma masyarakat di Pragaan Daya Madura dalam hal tradisi mengemisnya. Studi ini dilandasioleh kenyataan bahwa mengemis bukan lagi merupakan solusi tentatif bagiproblem ekonomi mereka, melainkan telah menjadi pekerjaan tetap untuk memenuhi beban hidup. Dengan menggunakan pendekatan etnografi, kajianini berupaya menjawab persoalan utama, yakni latar belakang kehidupan pengemis dan motif akuntansi di dalamnya. Dalam penelitian ini analisis yang dilakukan untuk mengetahui pengelolaan keuangan pengemis dan dapat dilakukan berdasarkan persamaan akuntansi, akan tetapi dalam penerapannya tidak semua akun yang terdapat dalam persamaan akuntansi digunakan dalam pengelolaan keuangan akuntansi pengemis. Praktik akuntansi pengemis hanya dibutuhkan penerimaan dan pengeluaran secara kasarnya saja.]]>
<![CDATA[PENGARUH PENGETAHUAN AKUNTANSI DAN KEPRIBADIAN PEGAWAI TERHADAP KUALITAS LAPORAN KEUANGAN PEMERINTAH DAERAH KABUPATEN SUMENEP ]]>
<![CDATA[Winda Dwi Wardani]]>;
<![CDATA[Norsain Norsain]]>
<![CDATA[ Journal of Accounting and Financial Issue (JAFIS) Vol 1 No 2 (2020): Journal of Accounting and Financial Issue (JAFIS) ]]>
Publisher : <![CDATA[Program Studi Akuntansi Fakultas Ekonomi dan Bisnis ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.24929/jafis.v1i2.1264
<![CDATA[Laporan keuangan pemerintah yang berkualitas adalah laporan keuangan yang disajikan memenuhi karakteristik relevan, andal, dapat dibandingkan, dan dapat dipahami. Kabupaten Sumenep pada tahun 2017 dan 2018 memperoleh Opini Wajar Tanpa Pengecualian dari BPK. Akan tetapi ada catatan tambahan terkait dengan pengetahuan akuntansi dan kepribadian. Oleh karena itu, penelitian ini bertujuan Untuk menguji dan menganalisis pengaruh pengetahuan akuntansi dan kepribadian pegawai secara bersama-sama terhadap kualitas laporan keuangan pemerintah daerah kabupaten sumenep. Adapun populasi yang akan menjadi objek dalam penelitian ini adalah OPD di Kabupaten Sumenep. Teknik pengambilan sampel yaitu menggunakan purposive sampling. Jadi jumlah sampel dalam penelitia ini yaitu sebanyak 100 orang responden. Teknik pengumpulan data dilakukan dengan mengajukan kuisioner, hal ini dilakukan untuk memperoleh data dengan mengajukan sejumlah daftar pertanyaan kepada responden. Hasil penelitian ini menunjukkan bahwa, Pengetahuan Akuntansi berpengaruh terhadap Kualitas Laporan Keuangan Pemerintah Daerah, kepribadian pegawai berpengaruh terhadap Kualitas Laporan Keuangan Pemerintah Daerah, serta Pengetahuan Akuntansi dan kepribadian pegawai berpengaruh terhadap Kualitas Laporan Keuangan Pemerintah Daerah.]]>
<![CDATA[REVITALISASI PENGELOLAAN KEUANGAN UNTUK MENINGKATKAN AKUNTABILITAS PELAPORAN BUMDESA MUTIARA BUMI ]]>
<![CDATA[Faisol, Moh]]>;
<![CDATA[Norsain]]>
<![CDATA[ Jurnal Pengabdian dan Peningkatan Mutu Masyarakat (Janayu) Vol. 3 No. 1 (2022): Jurnal Pengabdian dan Peningkatan Mutu Masyarakat ]]>
Publisher : <![CDATA[Universitas Muhammadiyah Malang ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.22219/janayu.v3i1.18341
<![CDATA[The Financial Management for BUMDesa is vital for management and interested parties so that the preparation of financial reports is a must. The main problem that exists in Mutiara Bumi BUMDesa is financial management, in the absence of financial reports that comply with standards. For this reason, this service is carried out by offering a solution in the form of an accounting bookkeeping system with MS. Excel and an accurate serial number of evidence. The problem-solving method will be carried out in stages (1) compiling the BUMDesa financial report module; (2) training on the preparation of BUMDesa financial reports; and (3) Evaluation and mentoring. The result of this service is that Mutiara Bumi BUMDesa is able to compile financial statements for 2020, which include a Profit and Loss Statement, a Statement of Changes in Capital, a Statement of Financial Position, and a Cash Flow Statement and a List of Accounts. This activity received appreciation from the Head of BUMDes Mutiara Bumi because it was useful in compiling computerized financial reports with MS. Excel. In addition, the tenacity of the service team in assisting and providing understanding related to the preparation of financial reports using MS. Excel.]]>
<![CDATA[PENGARUH INFORMASI AKUNTANSI TERHADAP RETURN SAHAM (Studi pada Perusahaan LQ-45 di Bursa Efek Jakarta) ]]>
<![CDATA[Norsain, Norsain]]>;
<![CDATA[Kurniawati, Dina]]>
<![CDATA[ PERFORMANCE: Jurnal Bisnis & Akuntansi Vol 8 No 2 (2018): Performance : Jurnal Bisnis & Akuntansi ]]>
Publisher : <![CDATA[Fakultas Ekonomi dan Bisnis, Universitas Wiraraja Madura ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.24929/feb.v8i2.617
<![CDATA[The use of financial information through financial statements as a result of anaccounting process in a company is important information in analyzing the long-terminvestment returns. Through this analysis, investors will be able to assess the company'sprofitability, quality of management performance, and prospects of the company. Thetype of data used in this study is panel data, which is a combination of cross section andtime series, financial report data of 45 companies that become the research sample forthe period 2010 to 2013. The data sources used in this study are secondary data, namelydata in the form of documents and information related to the object of research publishedby the Indonesia Stock Exchange through the authority of the Capital Market InformationCenter accessed from the official website of the IDX After the data is collected, the data isanalyzed using the EVIEWS program for the panel data type. Beginning with the analysisof model selection, then proceed with the classical assumption test. Research resultsVariable X1 Price Earning Ratio (PER), has no effect on variable Y (stock return),Variable X2 Price to Book Value (PBV) is having a significant impact on variable Y(stock return), Variable X3 Return on Assets (ROA) has a significant effect on variable Y(stock return). Simultaneously the variables PER, PBV, ROA have a significant impact onthe level of α = 10%]]>
<![CDATA[PROBLEMATIKA IMPLEMENTASI PMK NO. 9 TAHUN 2021 BAGI WAJIB PAJAK UMKM DI KABUPATEN SUMENEP ]]>
<![CDATA[Faisol, Moh.]]>;
<![CDATA[Norsain, Norsain]]>
<![CDATA[ PERFORMANCE: Jurnal Bisnis & Akuntansi Vol 12 No 2 (2022): Performance:Jurnal Bisnis & Akuntansi ]]>
Publisher : <![CDATA[Fakultas Ekonomi dan Bisnis, Universitas Wiraraja Madura ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.24929/feb.v12i2.1642
<![CDATA[The aims of this reseach to understand and reveal the problems of implementing PMK 09 of 2021 concerning Final Tax Incentives Borne by the Government for UMKM in Sumenep Regency. The method used is a case study with data collection techniques through observation, in-depth interviews, and documentation and analyzed using the stages of data reduction, data presentation, drawing conclusions and testing the validity of the data. The results of this study are tax incentives for UMKM are very useful in reducing the business burden that must be borne, because the tax burden that should be paid has been borne by the government. The problems faced in the implementation of PMK 09 of 2021 are First, the PPKM condition makes DJP unable to carry out direct socialization to DJP taxpayers so that information related to incentives to be conveyed is hampered because only some can participate in online socialization activities due to limited equipment. and low technological capabilities. Second, the condition of UMKM human resources has not been able to understand the application of tax incentives and finds it difficult. Due to the low level of understanding in compiling realization reports and technology in accessing the online DJP address]]>
