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All Journal Media Mahardhika JURNAL AKUNTANSI DAN MANAJEMEN MUTIARA MADANI JCA (Jurnal Cendekia Akuntansi) Jurnal Akuntansi Inovatif
Dwi Puji Rahayu
Sekolah Tinggi Ilmu Ekonomi Nganjuk
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Social Sciences

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Analisa Efektivitas Pajak Bumi dan Bangunan untuk Meningkatkan Pendapatan Asli Daerah di Kabupaten Nganjuk Tahun 2014 -2018 Supraptianik Supraptianik; Dwi Puji Rahayu; Ambarwati Ambarwati; Devi Kusumawardani
JURNAL AKUNTANSI DAN MANAJEMEN MUTIARA MADANI Vol 9 No 1 (2021): Jurnal Akuntansi dan Manajemen Mutiara Madani
Publisher : SEKOLAH TINGGI ILMU EKONOMI NGANJUK

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Abstract

The purpose of this study is : (1) to find out the effectiveness of land and building tax to increase local revenue in Nganjuk district. (2) to find out the supporting factors in land and building taxes on the increase in local original income in Nganjuk Regency. (3)to find out the inhibiting factors in of land and building tax on the increase of local original income in Nganjuk Regency. This research is primary and secondary research with qualitative methods. This study is the result of an analysis of the effectiveness of the report on the realization of the land and building tax regarding the increase in local revenue from the Nganjuk Regional Revenue Agency. The size of the data taken by researchers that is for four years from 2014 to 2018 is calculated by the effectiveness method according to Abdul Halim (2008:234) if what is achieved is at least one year 100%, the ratio of effectiviness is getting better,meaning that the more effective the land and building tax. The result of the study showed that the level of effectiveness of the Nganjuk district land and building tax as a whole as seen from the average each year was effective. The highest effecteness occurred in 2018 amounting to 1044,46% while the lowest in 2015 was 34,23%.
PENGARUH HARGA EMAS DUNIA, HARGA MINYAK DUNIA DAN NILAI TUKAR RUPIAH/DOLAR AMERIKA TERHADAP INDEKS HARGA SAHAM GABUNGAN Ambarwati Ambarwati; Dwi Puji Rahayu; Juana Putri Candra Dewi
JCA (Jurnal Cendekia Akuntansi) Vol 3 No 2 (2022): Desember
Publisher : Fakultas Ekonomi Prodi Akuntansi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32503/akuntansi.v3i2.3115

Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh Harga Emas Dunia, Harga Minyak Dunia dan Nilai Tukar Rupiah/Dolar Amerika terhadap Indeks Harga Saham Gabungan. Penelitian ini menggunakan pendekatan kuantitatif dengan jenis penelitian konklusif kausalitas. Metode pengambilan sampel yang digunakan adalah sampel jenuh. Penelitian ini menggunakan metode analisis regresi linier berganda dengan alat analisis IBM SPSS versi 22 yang didukung oleh uji asumsi klasik, uji F, uji t dan uji koefisien determinasi. Berdasarkan hasil uji t, harga emas dunia tidak berpengaruh signifikan terhadap Indeks Harga Saham Gabungan, Harga minyak dunia berpengaruh positif signifikan terhadap Indeks Harga Saham Gabungan dan nilai tukar Rupiah/Dolar Amerika berpengaruh negatif signifikan terhadap Indeks Harga Saham Gabungan. Berdasar hasil uji F, ketiga variabel tersebut secara simultan berpengaruh terhadap Indeks Harga Saham Gabungan. Nilai R square sebesar 96,1% berarti variabel independen berkontribusi kepada variabel dependen sebesar 96,1%, sedangkan sisanya 3,9% dijelaskan oleh variabel lain diluar variabel independen.
PENGARUH KOMPETENSI DAN PEMAHAMAN TERHADAP PENGELOLAAN APLIKASI SISTEM KEUANGAN DESA (SISKEUDES) DI KABUPATEN NGANJUK Dwi Puji Rahayu; Ambarwati Ambarwati
Media Mahardhika Vol. 20 No. 2 (2022): January 2022
Publisher : STIE Mahardhika

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29062/mahardika.v20i2.392

Abstract

This study aims to determine the effect of human resources consisting of competence, and understanding on the management of village financial system application in villages in Nganjuk district. The research method used is a quantitative research method with primary data obtained from questionnaire data which is measured with a likertscale.The population in this study were all villages in Nganjuk district as many as 264 villages, with the respondents being the siskuedes operator, Village secretary and village treasure, while the sample uses the slovin formula, resulting 73 samples.The research data was processed using the classical assumption test consisting of the Normality Test, Multicollinerity Test and Multiple Linear Regression Test. The results of this study conclude that 1) Competence has a positive and significant effect on the management of village finsncialsysten applications in Nganjuk district .It is evidenced by the acquisition of the t – count value greater than t – table with a significant less than 0,05. 2).Understanding has a positive and significan impact on the management of village financial system applications in Nganjuk district. It is evidenced by the acquisition of the t – count value greater than t – table with a significant less than 0,05. 3). Competence and understanding together effect the management of village financial system applications in Nganjuk district. It is proven by the acquisition of the calculated F value that is greater than the F table with a significant less than 0,05
Analisis Pengaruh Arus Kas Operasi Dan Laba Akuntansi Terhadap Return Saham Pada Masa Pandemi COVID-19 Dwi Crysnanda Oktafian; Indrian Supheni; Dwi Puji Rahayu; Hermiliani Olpah
Jurnal Akuntansi Inovatif Vol 1 No 1 (2023): Januari
Publisher : Sekolah Tinggi Ilmu Ekonomi Nganjuk

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59330/jai.v1i1.5

Abstract

Latar Belakang: Pandemi COVID-19 memberikan dampak besar baik secara kesehatan maupun ekonomi. Secara ekonomi, COVID-19 memberikan pengaruh terhadap operasional perusahaan seperti penurunan produksi yang berdampak turunnya kinerja keuangan perusahaan yang berdampak pada efisiensi. Tujuan: Penelitian ini bertujuan untuk mengetahui pengaruh arus kas operasi dan laba akuntansi terhadap return saham pada perusahaan di sektor pertambangan selama masa pandemi COVID-19 yang terdaftar di Bursa Efek Indonesia periode 2020 – 2021. Metode Penelitian: Populasi dalam penelitian ini adalah perusahaan sektor pertambangan yang terdaftar pada Bursa Efek Indonesia Periode 2020 – 2021 sejumlah 47 populasi. Sampel penelitian berjumlah 20 perusahaan yang ditentukan berdasarkan metode purposive sampling dengan total observasi sebanyak 100 sampel. Hasil Penelitian: Berdasarkan analisis regresi linear berganda, return saham dipengaruhi oleh arus kas operasi secara positif dan signifikan namun tidak dengan laba akuntansi. Adapun secara bersama-sama, arus kas operasi dan laba akuntansi berpengaruh signifikan terhadap return saham. Keaslian/Kebaruan Penelitian: Riset ini memperjelas gambaran tentang bagaimana COVID-19 memberikan dampak secara ekonomis kepada perusahaan di sektor pertambangan.
Co-Authors Ambarwati Ambarwati Devi Kusumawardani Dwi Crysnanda Oktafian Indrian Supheni Juana Putri Candra Dewi Olpah, Hermiliani Supraptianik Supraptianik