Articles
<![CDATA[FAKTOR-FAKTOR YANG MEMPENGARUHI PERSEPSI PELAKU UMKM TERHADAP LAPORAN KEUANGAN ]]>
<![CDATA[Anni Safitri]]>;
<![CDATA[Ade Shofa Novrina]]>;
<![CDATA[Siska Dewi]]>
<![CDATA[ Jurnal Aktual Akuntansi Keuangan Bisnis Terapan (AKUNBISNIS) Vol 5, No 1 (2022) ]]>
Publisher : <![CDATA[Politeknik Negeri Semarang ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.32497/akunbisnis.v5i1.3614
<![CDATA[The purpose of this study was to analyze the effect of business duration, business scale, business turnover, and utilization of accounting information on financial statements. The sample used in this study was 100 respondents of UMKM actors in Pekalongan Regency who were taken using the simple random sampling method. This research approach uses a quantitative approach with descriptive analysis with data collection techniques in the form of questionnaire questions. The data used in this study are primary data and secondary data. Primary data is in the form of answers from respondents by means of questionnaires, while secondary data is obtained from information on UMKM data in Pekalongan Regency. Analysis of the data used is multiple linear regression analysis. The results of this study indicate that the length of business, business scale, and utilization of accounting information have a significant effect on financial statements. Meanwhile, business turnover has no significant effect on the financial statements.]]>
<![CDATA[ANALISIS MEKANISME PERHITUNGAN DAN PELAPORAN PAJAK PENGHASILAN PASAL 25 PADA CV ANGGREK JINGGA PEKALONGAN ]]>
<![CDATA[Kusuma Wijaya]]>;
<![CDATA[Anni Safitri]]>;
<![CDATA[Noviana Widya Ningsih]]>
<![CDATA[ Jurnal Aktual Akuntansi Keuangan Bisnis Terapan (AKUNBISNIS) Vol 4, No 2 (2021) ]]>
Publisher : <![CDATA[Politeknik Negeri Semarang ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.32497/akunbisnis.v4i2.3115
<![CDATA[The purpose of this study was to determine the mechanism for calculating and reporting income tax article 25 at CV Anggrek Jingga. CV Anggrek Jingga is a company engaged in the printing sector specializing in the procurement of government goods and services that was established in 2019 and has not calculated and reported income tax article 25 to the Directorate General of Taxes (DGT). The research method used is a qualitative method and data collection techniques by interviewing the owner of CV Anggrek Jingga and documentation in the form of an income statement for 2020. The calculation mechanism by analyzing the income statement, calculating income tax articles 21, 22, and 23 to then the result as a deduction from the results of taxable income. The results of this study indicate that CV Anggrek Jingga has not calculated and reported income tax article 25 which the calculation is carried out during the 2020 tax year by subtracting income tax credits such as income tax articles 21, 22, and 23. Reporting on CV Anggrek Jingga This is done through the online e-filling application system to the Directorate General of Taxes (DGT).]]>
<![CDATA[STUDI MANAJEMEN LAYANAN MAKANAN INSTITUSI PONDOK PESANTREN DARUL AMAN MAKASSAR ]]>
<![CDATA[Anni Safitri]]>;
<![CDATA[Irviani Ibrahim]]>;
<![CDATA[Syarfaini Syarfaini]]>;
<![CDATA[Syamsul Alam]]>;
<![CDATA[Muhammad Rusmin]]>
<![CDATA[ Homes Journal = Hospital Management Studies Journal Vol 2 No 2 (2021): June ]]>
Publisher : <![CDATA[Universitas Islam Negeri Alauddin Makassar ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
Full PDF (124.928 KB)
|
DOI: 10.24252/hmsj.v2i2.21045
<![CDATA[Background: Food management system is a series of activities ranging from menu planning to food distribution to consumers to achieve optimal status. There are 23 Islamic boarding schools in Makassar City with 7,600 students consisting of 4,006 female students and 3594 male students.Objective:This study aims to determine the implementation of food at the Darul Aman Islamic Boarding School in Makassar.Method: This research is a research qualitative with an approach descriptive using primary and secondary data. Determination of informants using purposive sampling method consisting of 3 key informants and 8 regular informants. Data were collected by in-depth interviews and processed using content analysis after which triangulation was carried out.Result: Based on interviews and observations, it was found that the annual expenditure budget planning was 230 / month. SAOP foodstuff procurement, an acceptance process that includes inspection or research based on details of daily orders or invoices. The storage of food ingredients uses the FIFO method, the process of preparing food ingredients includes standard recipes and equipment preparation. Processing of food ingredients based on ingredients ordered by the head of the kitchen without a menu cycle. The distribution of food uses a combination of centralized-decentralized systems.Conclusion: The implementation of hygiene and sanitation in the process of organizing food has not been maximized, starting from preparation to distribution is not following Permenkes No. 1204 / Menkes / SK / X / 2004 and Health Decree of the Republic of Indonesia Number 942 / Menkes / SK / 2003. It is recommended that foundations and pesantren pay more attention to the completeness of equipment and materials in the kitchen, as well as hygiene and sanitation so that food administration runs optimally]]>
<![CDATA[ANALISIS PERTUMBUHAN NASABAH DEPOSITO MUDHARABAH PADA TAHUN 2016-2020 (STUDI KASUS DI KSPPS BMT AN-NAJAH KAUMAN WIRADESA) ]]>
<![CDATA[Siska Dewi]]>;
<![CDATA[Anni Safitri]]>;
<![CDATA[Adam Firdaus]]>
<![CDATA[ JAKA (Jurnal Akuntansi, Keuangan, dan Auditing) Vol 3, No 1 (2022): JAKA (Jurnal Akuntansi, Keuangan, dan Auditing) ]]>
Publisher : <![CDATA[Universitas Dian Nuswantoro ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
Full PDF (271.481 KB)
|
DOI: 10.56696/jaka.v3i1.6649
<![CDATA[ABSTRACTThe purpose of this observation is to determine the growth of mudharabah deposit customers carried out by KSPPS BMT An-Najah Kauman Wiradesa where there is an unstable growth in the number of customers in 2016-2020. This study uses qualitative research methods and for data collection using observations, interviews, literature studies and documentation. Based on the research conducted, it is concluded that KSPPS BMT An-Najah in the growth of the number of customers on mudharabah deposit products has increased every year in 2016-2019. However, in 2020, the number of customers decreased, because the main cause was the COVID-19 virus pandemic.Keywords: mudharabah deposits, customers ABSTRAKTujuan pengamatan ini adalah untuk mengetahui pertumbuhan nasabah deposito mudharabah yang dilakukan oleh KSPPS BMT An-Najah Kauman Wiradesa dimana adanya ketidakstabilan pertumbuhan jumlah nasabah pada tahun 2016-2020. Penelitian ini menggunakan metode penelitian kualitatif dan untuk pengumpulan data menggunakan cara observasi, wawancara, studi kepustakaan dan dokumentasi. Berdasarkan penelitian yang dilakukan disimpulkan bahwa KSPPS BMT An- Najah dalam pertumbuhan jumlah nasabah pada produk deposito mudharabah mengalami peningkatan setiap tahunnya pada tahun 2016-2019. Akan tetapi berbeda pada tahun 2020 mengalami jumlah nasabah yang menurun, dikarenanakan penyebab utama adalah pandemi virus covid-19. Kata Kunci: deposito mudharabah, nasabah ]]>
<![CDATA[ANALISIS PENERAPAN AKUNTANSI LINGKUNGAN TERHADAP PENGELOLAAN LIMBAH PADA PT PANGGUNG JAYA INDAH ]]>
<![CDATA[Anni Safitri]]>;
<![CDATA[Fushilat Sari]]>
<![CDATA[ JAKA (Jurnal Akuntansi, Keuangan, dan Auditing) Vol 3, No 1 (2022): JAKA (Jurnal Akuntansi, Keuangan, dan Auditing) ]]>
Publisher : <![CDATA[Universitas Dian Nuswantoro ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
Full PDF (222.98 KB)
|
DOI: 10.56696/jaka.v3i1.6640
<![CDATA[AbstractThe purpose of this study was to determine the ability to apply environmental accounting to waste management so as to minimize the costs incurred, to be able to control the company's responsibility in preserving the company's environment, and to be able to make environmental cost reports to be used as management guidelines in decision making. The research method used is comparative descriptive with data collection techniques using interviews, archival recordings, and direct observation. The results of this study indicate that PT Panggung Jaya Indah does not yet have a separate financial report for waste management. Thus, in this study environmental accounting needs to be applied to waste treatment to control corporate responsibility. Keywords: Environmental Accounting, Waste ManagementAbstrakTujuan penelitian ini adalah untuk mengetahui kemampuan penerapan akuntansi lingkungan terhadap pengelolaan limbah sehingga dapat meminimalisir biaya yang dikeluarkan, dapat mengontrol tanggung jawab perusahaan dalam menjaga kelestarian lingkungan perusahaan, serta dapat membuat laporan biaya lingkungan untuk dijadikan pedoman manajemen dalam pengambilan keputusan. Metode penelitian yang digunakan yaitu deskriptif komperatif dengan teknik pengumpulan data menggunakan wawancara, rekaman arsip, serta observasi langsung. Hasil penelitian ini menunjukkan bahwa PT Panggung Jaya Indah belum memiliki laporan keuangan tersendiri untuk pengelolaan limbah. Dengan demikian, maka dalam penelitian ini akuntansi lingkungan perlu diterapkan pada pengolahan limbah untuk mengontrol tanggung jawab perusahaan.Kata Kunci: Akuntansi Lingkungan, Pengelolaan Limbah]]>
<![CDATA[ANALISIS EFISIENSI DAN EFEKTIVITAS PENERIMAAN RETRIBUSI PASAR SERTA KONTRIBUSINYA TERHADAP PENDAPATAN ASLI DAERAH (PAD) KABUPATEN PEKALONGAN TAHUN 2017-2021 ]]>
<![CDATA[Anni Safitri]]>;
<![CDATA[Fangela Myas Sari]]>
<![CDATA[ Jurnal Aktual Akuntansi Keuangan Bisnis Terapan (AKUNBISNIS) Vol 5, No 2 (2022) ]]>
Publisher : <![CDATA[Politeknik Negeri Semarang ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.32497/akunbisnis.v5i2.4062
<![CDATA[This study uses descriptive statistical methods. The analytical tool used is using the formula for efficiency, effectiveness, and market retribution contributions with 2017-2021 data. The examples used are Market Retribution Revenue Data, Market Levies Collection Cost Data, and Pekalongan Regency Original Regional Revenue (PAD) data obtained from the Industry & Trade Office and the Pekalongan Regency Regional Financial Management Agency.The results of this study indicate that the efficiency level of market retribution revenue in 2017-2021 is classified as very efficient with an average of 3.95%. The level of acceptance of market retribution in 2017-2021 is classified as less effective with an average acquisition of 82.07%. The contribution of market levies to Pekalongan Regency's original regional income (PAD) in 2017-2021 is classified as less large with an average of 1.54%.]]>
<![CDATA[Pengaruh Pengetahuan Lingkungan, Persepsi Dan Perilaku UMKM Batik Di Pekalongan Dalam Mengimplementasikan Green Economy ]]>
<![CDATA[Kusuma Wijaya]]>;
<![CDATA[Siska Dewi]]>;
<![CDATA[Anni Safitri]]>
<![CDATA[ Jurnal Iqtisaduna Vol 8 No 2 (2022) ]]>
Publisher : <![CDATA[Universitas Islam Negeri Alauddin Makassar ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.24252/iqtisaduna.v8i2.32286
<![CDATA[In the era of transformation 5.0 as it is today, environmental sustainability is one of the common problems for all communities around the world. Pekalongan City is one of the centers of batik fabric industry in Indonesia. Several rivers in Pekalongan City are declared to have been polluted due to pollution of textile dye waste. The existing cloth factory in Pekalongan City dumps its waste directly into the river. MSMEs (Micro, Small & Medium Enterprises) are one of the economic actors that have such a large role in the national economy. The purpose of this study is to determine the influence of environmental knowledge, perceptions and behaviors of Batik MSMEs in Pekalongan in implementing the Green Economy. This study used quantitative methods and to process data using SPSS 20 from respondent data of around 97 from batik MSME actors in Pekalongan. From the results of this study, it shows that knowledge affects the perception of MSMEs in implementing the green economy. The perception oftheattitude of MSMEs in implementing the green economy. Knowledge affects the behavior of MSMEs in implementing the green economy through the perceptionof MSME practices. Keywords: Environmental Knowledge, Perception, Behavior, Green Economy]]>
<![CDATA[Pengaruh Perputaran Kas, Struktur Modal, Pertumbuhan Laba dan Ukuran Perusahaan Terhadap Profitabilitas ]]>
<![CDATA[Dara Anggita]]>;
<![CDATA[Siska Dewi]]>;
<![CDATA[Anni Safitri]]>
<![CDATA[ Permana : Jurnal Perpajakan, Manajemen, dan Akuntansi Vol 16 No 1 (2024): February ]]>
Publisher : <![CDATA[Faculty of Economics and Business, University of Pancasakti Tegal ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.24905/permana.v16i1.339
<![CDATA[Penelitian ini bertujuan untuk mengetahui pengaruh perputaran kas, struktur modal, pertumbuhan laba dan ukuran perusahaan terhadap profitabilitas. Populasi penelitian adalah perusahaan manufaktur sub sektor makanan dan minuman yang terdaftar di Bursa Efek Indonesia periode 2019-2022. Teknik pengambilan sampel yang digunakan adalah teknik purposive sampling. Metode analisis data yang digunakan adalah regresi linier berganda dengan menggunakan SPSS versi 25. Hasil penelitian secara parsial menunjukkan bahwa perputaran kas tidak berpengaruh signifikan terhadap profitabilitas, struktur modal berpengaruh negative dan signifikan terhadap profitabilitas, pertumbuhan laba berpengaruh positif dan signifikan terhadap profitabilitas, dan ukuran perusahaan tidak berpengaruh terhadap profitabilitas. Sedangkan untuk hasil secara simultan menunjukkan bahwa perputaran kas, struktur modal, pertumbuhan laba, dan ukuran perusahaan berpengaruh positif dan signifikan terhadap profitabilitas.]]>
<![CDATA[Analisis Simulasi Keuntungan Perusahaan CPO melalui Intervensi Ergonomi pada Lingkungan Kerja Fisik dalam Proses Produksi ]]>
<![CDATA[Anni Safitri]]>;
<![CDATA[Intan Berlianty]]>;
<![CDATA[Sadi Sadi]]>
<![CDATA[ Jurnal Teknik Mesin, Industri, Elektro dan Informatika Vol. 2 No. 2 (2023): Juni : JURNAL TEKNIK MESIN, INDUSTRI, ELEKTRO DAN INFORMATIKA ]]>
Publisher : <![CDATA[Pusat Riset dan Inovasi Nasional ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.55606/jtmei.v2i3.2146
<![CDATA[Penelitian ini bertujuan untuk menganalisis potensi keuntungan perusahaan yang bergerak dalam produksi Crude Palm Oil (CPO) melalui intervensi ergonomi pada kondisi lingkungan kerja fisik selama proses produksi. Lingkungan kerja yang nyaman dan sesuai dengan standar keamanan dan kesehatan sangat penting untuk meningkatkan kinerja dan produktivitas karyawan. Dalam penelitian ini, perusahaan CPO menghadapi masalah dalam kondisi lingkungan kerja fisik yang nyaman. Kebisingan dan suhu di lingkungan kerja saat ini melampaui batas yang ditetapkan, mengganggu kenyamanan dan kesehatan karyawan. Oleh karena itu, perusahaan merencanakan intervensi ergonomi dengan menambah fasilitas lingkungan fisik, seperti pengadaan ear plug dan turbin ventilator. Simulasi dilakukan dengan menggunakan perangkat lunak Powersim untuk menganalisis dampak dari intervensi ergonomi tersebut terhadap kinerja perusahaan. Dua kondisi dibuat dalam simulasi, yaitu kondisi existing perusahaan yang mencerminkan kondisi saat ini, dan skenario usulan yang mencakup kondisi setelah intervensi ergonomi dilakukan. Hasil simulasi menunjukkan bahwa skenario usulan, setelah intervensi ergonomi, menghasilkan peningkatan rata-rata output CPO per hari dan keuntungan rata-rata perusahaan. Rata-rata output CPO meningkat dari kondisi existing sebesar 241.875 kg/hari menjadi 247.378 kg/hari dalam skenario usulan. Begitu pula dengan keuntungan, yang meningkat dari Rp321.634.620 menjadi Rp344.796.240. Dengan peningkatan kinerja dan pendapatan ini, perusahaan dapat memperoleh manfaat jangka panjang dari intervensi ergonomi pada lingkungan kerja fisik. Berdasarkan hasil analisis simulasi, disimpulkan bahwa intervensi ergonomi pada lingkungan kerja fisik dalam proses produksi CPO dapat memberikan keuntungan bagi perusahaan. Perusahaan dapat meningkatkan produktivitas, memperbaiki kesehatan dan kenyamanan karyawan, serta mengoptimalkan pendapatan. Implikasi dari penelitian ini adalah pentingnya memperhatikan kondisi lingkungan kerja fisik dan melakukan intervensi ergonomi yang sesuai untuk mencapai kinerja yang optimal dalam industri CPO.]]>
<![CDATA[Analisis Penerapan Activity Based Costing untuk Penentuan Harga Pokok Produk Pada Muthia Gebyok ]]>
<![CDATA[anni safitri]]>;
<![CDATA[Junirin, Junirin]]>
<![CDATA[ JAKU (Jurnal Akuntansi & Keuangan Unja) (E-Journal) Vol 9 No 2 (2024): JAKU (Jurnal Akuntansi & Keuangan Unja) (e-journal) ]]>
Publisher : <![CDATA[Magister Ilmu Akuntansi Universitas Jambi ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.22437/jaku.v9i2.39859
<![CDATA[The purpose of this study is to determine the cost of Muthia Gebyok products using traditional methods and also to calculate the cost of products using the Activity Based Costing method. This type of research is descriptive research with a case study approach. Data collection techniques use business operations reports and interviews. The results of this study state that using the Activity Based Costing method in calculating costs per unit provides more accurate information and can be used to set competitive selling prices, understand competition better, provide more precise profit information, and make the planning process more effective.]]>
