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All Journal PROSIDING SEMINAR NASIONAL Optimum : Jurnal Ekonomi dan Pembangunan BISNIS: Jurnal Bisnis dan Manajemen Islam Jurnal Akuntansi Multiparadigma Jurnal Akuntansi dan Perpajakan Jurnal Maneksi (Management Ekonomi Dan Akuntansi) Perisai : Islamic Banking and Finance Journal Jurnal Ekonomi dan Bisnis Jurnal Dinamika Ekonomi dan Bisnis SRIWIJAYA INTERNATIONAL JOURNAL OF DYNAMIC ECONOMICS AND BUSINESS JEMA: Jurnal Ilmiah Bidang Akuntansi dan Manajemen SELAPARANG: Jurnal Pengabdian Masyarakat Berkemajuan Stability: Journal of Management and Business Journal of Dedicators Community Comvice : Journal of community service JAD: Jurnal Riset Akuntansi & Keuangan Dewantara Jurnal Abdimas PHB : Jurnal Pengabdian Masyarakat Progresif Humanis Brainstorming JABI (Jurnal Akuntansi Berkelanjutan Indonesia) ACCOUNTHIK : Journal of Accounting and Finance Abdimisi International Conference on Industrial Revolution for Polytechnic Education Jurnal Akuntansi dan Keuangan Akuntansi'45 Jurnal Rekognisi Akuntansi (JRA) Indonesian Accounting Literacy Journal Darma Sabha Cendekia Jurnal Ekonomi Bisnis Antartika Jurnal Rekognisi Ekonomi Islam (JREI) Jurnal Pengabdian Masyarakat (Jubdimas) Jurnal Jurisprudence

Subadriyah, Subadriyah

Fakultas Ekonomi Dan Bisnis Universitas Islam Nahdlatul Ulama Jepara

Author-ID : 386844

Religion Agriculture, Biological Sciences & Forestry Arts Humanities Automotive Engineering Chemical Engineering, Chemistry & Bioengineering Civil Engineering, Building, Construction & Architecture Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Engineering Environmental Science Health Professions Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Mathematics Mechanical Engineering Medicine & Pharmacology Nursing Public Health Social Sciences Other

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Upaya Dinas Perhubungan dalam Peningkatan Pemungutan Retribusi Terminal Kota Jepara Subadriyah Subadriyah; Muhammad Khairul Hakim
Jurnal Rekognisi Akuntansi Vol. 1 No. 1 (2017)
Publisher : Accounting Study Program, Faculty of Economics and Business

The purpose of this study was to determine the terminal retribution collection system in Jepara district, the efforts of the transportation service in increasing Jepara city terminal retribution collection and the inhibiting and supporting factors in carrying out Jepara city terminal retribution collection. This type of research is descriptive qualitative. Data collection techniques in this study were conducted by means of interviews, documentation and observation with interactive model data analysis. The results of the study can be seen that the terminal retribution collection system is carried out by two retribution collectors who stand in front of the entrance and exit of the terminal, by pulling each transport that enters the terminal according to the rates listed on the ticket and is given a TPR (sign of payment of retribution) or in accordance with the SOP for withdrawal of terminal retribution. The inhibiting and supporting factors in the implementation of the Jepara city terminal levy collection are the reduced number of vehicles, declining public transport service users, government regulations on mass transportation that have not been implemented properly, the ease with which people get / have two-wheeled transportation and private cars, community human resources who are low. The supporting factors are terminal human resources/terminal officers and the collection is carried out based on regional regulation number 22 of 2011.

Pengawasan Internal dan Pelaksanaan Sistem Akuntansi Keuangan Daerah Serta Pengelolaan Keuangan Daerah terhadap Kinerja Pemerintah (Studi Kasus Pada Pemerintah Kabupaten Jepara 2017) Subadriyah Subadriyah; Andre Anggriawan
Jurnal Rekognisi Akuntansi Vol. 1 No. 1 (2017)
Publisher : Accounting Study Program, Faculty of Economics and Business

This research aims to test internal supervision conducted by the government, test the implementation of the Regional Accounting Financial System and test regional financial management that affects government performance in Jepara regency. This type of research is qualitative causal research. The population of this study is all OPD in Jepara Regency which amounted to 119 OPD. The sample was calculated with the Slovin technique so that 54 OPDs were obtained or about 54% of the total number of OPDs in Jepara Regency. The method of collecting data by conducting a survey directly spreads closed questionnaires. Data analysis method using multiple linear regression analysis The results showed that (a) internal supervision has a significant effect on Government Performance, (b) Implementation of Regional Financial Accounting System has a significant effect on Government Performance, (c) Regional Financial Management has a significant effect on Government Performance, and (e) simultaneous internal supervision, implementation of regional financial accounting system, regional financial management on government performance.

Analisis Penyebab Penunggakan Pajak Kendaraan Bermotor (PKB) Di Jepara Subadriyah Subadriyah; Siska Alfiani
Jurnal Rekognisi Akuntansi Vol. 2 No. 1 (2018)
Publisher : Accounting Study Program, Faculty of Economics and Business

This research was conducted at the Regional Revenue Service Unit (UPPD) office of Jepara Regency. This study was conducted to determine the variables of awareness, income, distance of residence, quality of service, negligence, education and understanding of taxes affect motor vehicle tax arrears. The analytical tool used is quantitative analysis. The sample in this study were motorized vehicle taxpayers registered at the Jepara Regency Revenue Service Unit (UPPD) office, totaling 100 respondents. The analytical method used is Multiple Linear Regression analysis. The sampling method used is simple random sampling. The results of this study indicate that based on statistical results the t value of the awareness variable has a negative effect. Income variable has a positive influence. The variable of residence distance has a negative effect, the variable of service quality has a negative influence. Negligence variable has a positive effect. The education variable has a negative effect. The tax understanding variable has a positive effect on Motor Vehicle Tax Arrears. Based on the f test, the variables of awareness, income, distance of residence, quality of service, negligence, education and understanding of taxes together affect the arrears of Motor Vehicle Tax.

Faktor-Faktor Yang Mempengaruhi Efektivitas Pengelolaan Keuangan Daerah Subadriyah Subadriyah; Lailatul Khafiza
Jurnal Rekognisi Akuntansi Vol. 2 No. 1 (2018)
Publisher : Accounting Study Program, Faculty of Economics and Business

Based on Permendagri No. 13 of 2006 effectiveness is defined as the achievement of program results with predetermined targets, namely by comparing expenditures with results. Effectiveness is the success of an organization in achieving the planned goals. This study aims to determine the factors that influence the effectiveness of regional financial management. The factors studied include three independent variables, namely the government's internal control system, the competence of human resources, and the regional financial accounting system.The data used is primary data. Data was collected by distributing questionnaires to the head of the finance department and staff in the finance department at the OPD Jepara Regency, totaling 41 OPD. So that the total questionnaires distributed were 82 questionnaires. The sampling technique was done by simple random sampling. The method of analysis used multiple linear regression analysis. The results showed that (a) SPIP had a significant positive effect on the effectiveness of regional financial management, (b) SAKD had a significant positive effect on the effectiveness of regional financial management, (c) HR competence had a significant positive effect on the effectiveness of regional financial management, and (d) simultaneously SPIP, SAKD and HR competencies affect the effectiveness of regional financial management

Faktor – Faktor yang Mempengaruhi Harga Saham dengan Struktur Modal Sebagai Variabel Intervening (Studi Empiris Perusahaan yang Tergabung dalam LQ 45 Periode Tahun 2015 – 2017) Subadriyah Subadriyah; Mukaromah Mukaromah
Jurnal Rekognisi Akuntansi Vol. 3 No. 1 (2019)
Publisher : Accounting Study Program, Faculty of Economics and Business

This research aims to analyze factors that affect stock prices with capital structure as intervening variables in companies incorporated in LQ45 for the period 2015-2017. This research uses dependent variables namely Stock Price, independent variables Sales Growth, Profitability, Liquidity, and intervening variables Capital Structure7. Sampling techniques are purposive sampling method, obtained samples as many as 28 manufacturing companies and using multiple linear regression and expanded with path analysis, as well as tests to determine the influence of each independent variable using the t-tes) and coefficient of determination using IBM SPSS version 23. The results showed that sales growth and capital structure had no direct effect on stock prices, profitability had a direct positive effect on stock prices, liquidity had a direct negative effect on stock prices. In this study also obtained the results of sales growth did not affect the stock price indirectly through the capital structure as an intervening variable, profitability did not have an indirect effect on the stock price through the capital structure as an intervening variable, and liquidity did not affect the stock price indirectly on the stock price through the capital structure as an intervening variable.

Analisis Pengelolaan Badan Usaha Milik Desa (Bumdes) Amanah Jati di Desa Jambu Timur Nofi Haryanti; Subadriyah Subadriyah
Jurnal Rekognisi Akuntansi Vol. 3 No. 2 (2019)
Publisher : Accounting Study Program, Faculty of Economics and Business

This type of research is qualitative with a descriptive approach. The research aims to find out how the management of BUMDes Amanah Jati, how the conformity of Permendes No. 4 of 2015 in the organizational structure of BUMDes Amanah Jati, how the constraints in the formation of BUMDes Amanah Jati, as well as how the potential of BUMDes Amanah Jati to the Original Income of the Village (PADes) of Jambu Timur. The results of the study stated that the management of BUMDes Amanah Jati based on goals, goals, coordination up to the flow of management has described the management of BUMDes well, but there are still some factors that are not in accordance with the expectations in Permendes. The suitability of Permendes No. 4 of 2015 is not yet in accordance with the organizational structure and management so it will most likely be changed in accordance with government regulations. The obstacles faced in the most dominant management are HUMAN RESOURCES, in addition to facilities, infrastructure facilities and business premises. That's why BUMDes Amanah Jati until now has not been able to increase pades Jambu Timur.

Pengaruh Good Corporate Governance, Ukuran Perusahaan, dan Struktur Modal terhadap Kinerja Perusahaan Richo Anwar Fahrudin; Subadriyah Subadriyah
Jurnal Rekognisi Akuntansi Vol. 4 No. 1 (2020)
Publisher : Accounting Study Program, Faculty of Economics and Business

This research aims to obtain evidence regarding good Corporate Governance, company size, and capital structure to the performance of manufacturing companies. This analysis uses Independent variables, namely good Corporate Governance, company size, capital structure. The dependent variable is the performance of the company. Determination of samples using purposive sampling methods that aim to make the sample obtained is a representation of the existing population and in accordance with the purpose of the study. The sample selection process is based on criteria. beverage food companies registered with IDX from 2016 - 2018 as many as 64 companies. Based on this calculation there are 50 company data that meet the criteria. Analytical methods are used descriptive statistical tests, classical assumption tests, regression analysis. The results of this study showed that the board of commissioners variables had a positive effect on the company's performance, the board of directors variables negatively affected the company's performance, the company's size variables had no effect on the company's performance.

Pengaruh Pendapatan Asli Daerah (PAD) Dana Alokasi Umum (DAU) Dana Alokasi Khusus (DAK) Terhadap Belanja Daerah (Studi Kasus Pada Kabupaten di Provinsi Jawa Tengah) Leni Sofiyani; Subadriyah Subadriyah
Jurnal Rekognisi Akuntansi Vol. 4 No. 1 (2020)
Publisher : Accounting Study Program, Faculty of Economics and Business

This study aims to find out and analyze whether Regional Original Income, General Allocation Fund, Special Allocation Fund, affects District / City Spending in Central Java Province. The analysis method used is a quantitative method, with multiple regression testing by conducting a classical assumption test before getting the best research model. The variables in this study are Regional Original Income, General Allocation Fund, Special Allocation Fund as independent variables, while dependent variables are Regional Spending. The population is the entire city regency in Central Java Province as many as 35 regencies / cities. The data used in this study is data taken from 2016 to 2018. The data analyzed in this study is secondary data sourced from the District / City APBD Realization Report in Central Java Province obtained from the Local Government Financial Balance site on the internet (www.djpk.depkeu.go.id). From the data, then conducted a research analysis using multiple linear regression techniques with SPSS 23. The results of this study prove that The Regional Original Income has a positive impact on Regional Spending, the General Allocation Fund has no effect on Regional Spending, The Khusu Allocation Fund has a positive effect on Regional Spending.

Faktor-Faktor yang Mempengaruhi Kepatuhan Wajib Pajak Orang Pribadi (Studi Kasus Pada Masyarakat di Kabupaten Jepara) Ghea Norma Gupita; Subadriyah Subadriyah
Jurnal Rekognisi Akuntansi Vol. 5 No. 1 (2021)
Publisher : Accounting Study Program, Faculty of Economics and Business

This study aims to determine the effect of tax authorities service quality, taxpayer awareness, and the effectiveness of the tax system on individual taxpayer compliance in Jepara. The object used in Jepara Regency, for the population, namely individual taxpayers registered at KPP Pratama Jepara. Whereas in selection of sample using a random sampling method with the number of samples obtained, there are 100 respondents. For data analysis method used is multiple linear regression analysis with data analysis test consisting of data quality analysis and classical assumption test. In hypothesis using the coefficient of determination test, and statistical test t. The results of this study indicate that 1) Quality of Fiskus Services does not affect taxpayer compliance. 2) Taxpayer Awareness do not affect the Complience Taxpayer. 3) The Effectiveness of the Taxation System Has a Positive and Significant Effect on Taxpayer Compliance in Jepara Regency.

Analisis Rasio Keuangan Terhadap Perubahan Laba (Studi Empiris Pada Perusahaan Manufaktur Sektor Industri Makanan dan Minuman yang Terdaftar di BEI Tahun 2017-2019) Muh Kusnan Hamid; Subadriyah Subadriyah
Jurnal Rekognisi Akuntansi Vol. 5 No. 2 (2021)
Publisher : Accounting Study Program, Faculty of Economics and Business

This study aims to analyze financial ratios to changes in earnings. The rapid development of the capital market creates various opportunities or alternatives for investors. On the other hand, companies seeking funds must compete in getting funds from investors. One way for companies to raise funds is by issuing and selling their shares to investors in the stock market. In line with the formulation of the problem, the purpose of this paper is as follows to provide empirical evidence about the effect of changes in Total Asset Turnover, Deb to Equity Ratio, Net Profit Margin and Current Ratio. To predict changes in earnings in manufacturing companies for the next one year period. The target population of this study are manufacturing companies in the food and beverage industry listed on the Indonesia Stock Exchange from 2017 to 2019, with purposive sampling technique, a research sample of 34 companies in the consumer goods sector was obtained. The results of this study indicate that the Total Asset Turnover, Debt to Equity Ratio, and Curret Ratio variables do not have a major effect on changes in earnings.

Co-Authors Aan Zainul Anwar Aida Nahar Ali Ali Ali Ali Ali Sofwan Amelia, Fifi Aminnudin, Moch. Andre Anggriawan Anita Dwi Puspitasari Anita Rahayuningsih Annisa Windie Widyawati Arum Widiastuti Dewi Safitri Farida Hidayah Fatchur Rohman Fatchur Rohman Febriyani, Vivi Fitriya Mufidah Ghea Norma Gupita Ismi Tri Rahayu Izzatur Rohmatun Na’imah Jumaiyah, Jumaiyah Kausar , Alfin Khoirul Anwar Laila Hidayatun Najjah Lailatul Khafiza Leni Sofiyani Lu’luatuwwafiroh Mahmudatus Sa'diyah Mahmudatus Sa'diyah Mahmudatus Sa’diyah MIFTAKHUL JANNAH Moch Aminudin Much Imron Muh Kusnan Hamid Muhammad Khairul Hakim Mukaromah Mukaromah Murniati . Murniati Murniati Murniati, Murniati Nina Sofiana Ningsih, Indah Aprilia Nofi Haryanti Norotus Sa'diyah Nurunniyah, Ifa Rahayuningsih, Sinta Ratu Ayu Dara Kusuma Arum Surya Putri Richo Anwar Fahrudin Sa'diyah, Mahmudatus Safana Aulia Amri Safitri, Difi Salsabila, Salma Siska Alfiani Siti Aliyah Siti Aliyah Siti Aliyah Solikhul Hidayat Susanto, Wanda Amelia Zahwa Amelia Frishella Zihanna Syafinatun Nayyiroh

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