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All Journal Kompak : Jurnal Ilmiah Komputerisasi Akuntansi E-Bisnis : Jurnal Ilmiah Ekonomi dan Bisnis Jurnal Informatika Upgris EQUILIBRIUM: Jurnal Ilmiah Ekonomi dan Pembelajarannya Stability: Journal of Management and Business Equilibria Pendidikan : Jurnal Ilmiah Pendidikan Ekonomi Jurnal Pendidikan Matematika (JUDIKA EDUCATION) @is The Best [Accounting Information System & Information Technology Business Enterprise] Jurnal Teknologi Informasi dan Komunikasi Jurnal Informatika Dan Tekonologi Komputer (JITEK) Jurnal Riset Manajemen dan Akuntansi (JURIMA) Jurnal Ilmiah Manajemen, Bisnis dan Kewirausahaan Journal of Management and Informatics Moneter : Jurnal Ekonomi dan Keuangan Jurnal Ilmiah Akuntansi International Journal of Accounting, Management, and Economics Research : Ijamer Jurnal Informatika Dan Tekonologi Komputer
Iwan Koerniawan
Universitas Sains Dan Teknologi Komputer
Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Engineering Industrial & Manufacturing Engineering Mathematics Mechanical Engineering Social Sciences Other

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ANALISIS DETERMINAN PENDAPATAN ASLI DAERAH: STUDI EMPIRIS PERAN REALISASI PENERIMAAN DAN POTENSI PAJAK DI KABUPATEN KENDAL Fina Rizkiyanti; Sukemi Kamto Sudibyo; Iwan Koerniawan
Jurnal Ilmiah Akuntansi Vol. 3 No. 3 (2026): Agustus: Jurnal Ilmiah Akuntansi (JILAK)
Publisher : CV. Denasya Smart Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.69714/eq4y3v90

Abstract

The purpose of this study was to assess the impact of the Kendal Regency Treasury on the actualization of rural and Urban Land and building tax (PBB-P2) revenues and prospective regional income tax (PAD). The optimal panel data regression Model is the fixed effect model, and is used to assess 100 observations from 20 sub-districts covering the years 2020-2024. According to the findings, PAD is negatively and significantly affected by PBB-P2 revenue realization, while PAD is positively and significantly affected by tax potential. In R2 = 93.71%, both factors have a major impact on PAD at the same time. The optimization of the local tax base is essential to strengthen fiscal capacity and increase PAD.
Pengaruh Literasi Keuangan, Financial Capability, dan Financial Behavior terhadap Kinerja Keuangan UMKM Kota Bima Nurul Huda; Aliah Pratiwi; Iwan Koerniawan
Jurnal Ilmiah Manajemen, Bisnis dan Kewirausahaan Vol. 6 No. 2 (2026): Juni, Jurnal Ilmiah Manajemen, Bisnis dan Kewirausahaan
Publisher : Lembaga Pengembangan Kinerja Dosen

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jurimbik.v6i2.2583

Abstract

This study examines the effects of financial literacy, financial capability, and financial behavior on the financial performance of micro, small, and medium enterprises (MSMEs) in Bima City. A quantitative explanatory design was applied to 100 MSME owners selected through purposive sampling, requiring the business to have operated for at least two years. Data were analyzed using partial least squares structural equation modeling (PLS-SEM) in SmartPLS 4. The measurement model met internal consistency and convergent validity criteria, with composite reliability values of 0.871–0.920 and average variance extracted values of 0.583–0.628. The structural model explained 76.4% of the variance in financial performance. Financial behavior had the strongest positive effect on financial performance (β = 0.493; t = 5.183; p < 0.001), followed by financial literacy (β = 0.315; t = 3.485; p < 0.001) and financial capability (β = 0.174; t = 2.127; p = 0.033). These findings indicate that financial knowledge and capability improve MSME financial performance most effectively when translated into disciplined financial practices. The study recommends integrated financial education, bookkeeping assistance, cash-flow planning, and continuous mentoring for MSME owners.
Pengaruh Struktur Modal dan Ukuran Perusahaan terhadap Profitabilitas pada PT Indofood Sukses Makmur TBK Periode 2020-2024 Sekar Puspita Sari; Sri Wahyuning; Iwan Koerniawan; Eni Endaryati
Moneter : Jurnal Ekonomi dan Keuangan Vol. 4 No. 3 (2026): Juli : Moneter : Jurnal Ekonomi dan Keuangan
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/moneter.v4i3.2545

Abstract

This study aims to analyze the effect of capital structure and firm size on profitability at PT Indofood Sukses Makmur Tbk during the 2020–2024 period. This study employs a quantitative approach using secondary data from the company's quarterly financial statements for the 2020–2024 period, resulting in 20 observations. Capital structure is proxied by the Debt to Equity Ratio (DER), firm size is measured using the natural logarithm of total assets (SIZE), while profitability is proxied by Return on Assets (ROA). The data were analyzed using multiple linear regression with the assistance of IBM SPSS Statistics version 24. The results show that capital structure has a negative and significant effect on profitability, with a significance value of <0.001. Firm size has a positive and significant effect on profitability, with a significance value of <0.001. Simultaneously, capital structure and firm size have a significant effect on profitability, with a significance value of <0.001. The R Square value of 0.944 indicates that capital structure and firm size explain 94.4% of the variation in profitability, while the remaining 5.6% is explained by other factors outside the research model.
Sistem Informasi Arus Kas Berbasis Multiuser Pada PT Xpresindo Logistik Utama Semarang Iwan Koerniawan; Ahmad Ashifuddin Aqham; Sri Wahyuni
Jurnal Informatika Dan Tekonologi Komputer (JITEK) Vol. 1 No. 1 (2021): Maret : Jurnal Informatika dan Teknologi Komputer
Publisher : Lembaga Pengembangan Kinerja Dosen

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jitek.v2i1.202

Abstract

PT. Xpresindo Logistik Utama Semarang Branch is a service company engaged in the expedition/delivery of goods located at Jalan Abdulrahman Saleh number 89a Semarang. Cash data processing system at PT. Xpresindo Logistik Utama Semarang Branch is simple/single, so it cannot be accessed simultaneously by other interested parties (in this case is marketing which requires an amount of money for each truck). There is still a difference between the report on the amount of road money contained in the cash flow report and the report on the amount of road money in revenue (marketing reports), this is because if there is additional road money or other costs (unloading, mell, etc.) -other) cannot be automatically added to the income statement data, and this greatly affects the accuracy of calculating the amount of profit earned by the company. The research method used is the System Development Life Cycle (SDLC) which includes planning, analysis, design, implementation and use. The new system created using MySQL Server database and Microsoft Visual Basic 6.0 Multiuser-based information system is expected to increase work productivity because it is more effective and efficient because it can be accessed by many interested parties without being limited by distance and time.
Co-Authors Agus Wibowo Ahmad Ashifuddin Aqham Aliah Pratiwi Arfatin N, Arfatin N Damayanti, Elok Denny Setyawan Dewanto, Tito Adi dewi, Cristiana Diana Zuhroh Eka Satria Wibawa ENI ENDARYATI Eni Endaryati Erlinda Sholihah Febrianur Ibnu Fitroh Sukono Putra Fina Rizkiyanti Fujiama Diapoldo Silalahi Henny Henny Husna, Nina Irma Fatmawati Jaenab, Jaenab Kasih Purwantini Kholil, Alauddin Muhammad M. Mustofa Maman, Maman Muhamad Sidik Myra Andriana Paulus Hartanto Putra, Faizal Rizky Handayani Rahayu Nugraheni Rachmawati Sekar Puspita Sari Siswanto, Edy Siti Kholifah Siti Kholifah SITI KHOLIFAH Sri Ernawati Sri Ernawati Sri Murni Sri Wahyuni Sukemi Kamto Sudibyo Widi Utomo Wimber Jerry Panjaitan Wimber Jerry Panjaitan