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Journal : SENMEA

PENGARUH PBB, PAJAK HOTEL, DAN PAJAK RESTORAN TERHADAP PENDAPATAN ASLI DAERAH KABUPATEN NGANJUK 2020-2022 Wulandari, Wulandari; Widiawati, Hestin Sri; Sugeng, Sugeng
Prosiding Seminar Nasional Manajemen, Ekonomi dan Akuntansi Vol. 8 (2023): PROSIDING SEMINAR NASIONAL MANAJEMEN, EKONOMI DAN AKUNTANSI 2023
Publisher : Universitas Nusantara PGRI Kediri

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Abstract

The background of this research is that land and building tax revenue does not meet the set targets and the percentage of hotel and restaurant tax revenues will decrease in 2022, while Nganjuk district is one of the areas with the highest percentage of realized APBD spending, namely 71.67 percent (damarinfo.com). This can affect the State Revenue and Expenditure Budget (APBN), both the expenditure budget for the central and regional governments. Therefore the aim of this study was to determine the effect of land and building tax, hotel tax, and restaurant tax on local revenue either partially or simultaneously in Nganjuk Regency. This study uses a quantitative approach. This study uses the subject object and is analyzed using multiple linear regression with SPSS software for windows version 25. The results of the study found that: (1) Land and Building Tax has a significant effect on Regional Original Income. (2) Hotel Tax has no significant effect on Local Own Revenue. (3) Restaurant Tax has a significant effect on Regional Original Income. (4) Simultaneously, land and building taxes, hotel taxes, and restaurant taxes affect local revenue.
RASIO LIKUIDITAS, SOLVABILITAS, DAN AKTIVITAS TERHADAP KINERJA KEUANGAN PERUSAHAAN MAKANAN DAN MINUMAN YANG TERDAFTAR DI BEI TAHUN 2019-2022 Isnaini, Fikri Ardan; Sugeng, Sugeng; Astuti, Puji
Prosiding Seminar Nasional Manajemen, Ekonomi dan Akuntansi Vol. 8 (2023): PROSIDING SEMINAR NASIONAL MANAJEMEN, EKONOMI DAN AKUNTANSI 2023
Publisher : Universitas Nusantara PGRI Kediri

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Abstract

The purpose of this study is to examine the impact of liquidity ratios represented by liquidity ratios, solvency ratios determined by debt to equity ratios, and activity ratios determined by total asset turnover ratios. , to determine financial performance, determined by partial and concurrent asset returns. The samples used in this study were 18 of 31 food and beverage companies listed on the Indonesia Stock Exchange (IDX) for the 2019-2022 period. Data collection and quantitative techniques use secondary data. Multiple regression analysis was used in this study. The results showed that the results of the current ratio, debt to equity ratio, and total asset turnover ratio affect investment returns if tested at the same time or at the same time. In part, liquidity ratios and asset turnover ratios affect ROA. While the debt-to-equity ratio may not have a significant impact on ROA.
ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI KUALITAS AUDIT (STUDI EMPIRIS PADA PERUSAHAAN PERTAMBANGAN YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2020-2022) Lutfi, Aulia; Winarko, Sigit Puji; Sugeng, Sugeng
Prosiding Seminar Nasional Manajemen, Ekonomi dan Akuntansi Vol. 8 (2023): PROSIDING SEMINAR NASIONAL MANAJEMEN, EKONOMI DAN AKUNTANSI 2023
Publisher : Universitas Nusantara PGRI Kediri

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Abstract

This study looked at the impact of public accounting firm size, time budget pressure, and audit tenure on the quality of audits performed on mining companies that were partially or concurrently listed on the IDX in 2020-2022. Ex post facto methodology and a quantitative technique were both used in this investigation. 32 mining companies listed on the IDX in 2020–2022 made up the samples used in this study, which used logistic regression tests and SPSS 22 for Windows for analysis. According to the study's findings, the size of the public accounting firm, time constraints, and audit tenure do not significantly affect the audit quality of mining companies that are listed on the IDX in 2020–2022.
Co-Authors Abdul Hafid Paronda Abdul Halim Daulay Adhalia Septia Saputri Adi Nur Rohman Adi Nur Rohman , Adi Nur Rohman Adirin Adirin, Adirin Agung, Muhammad Fadillah Seftian Agus Suryanto Ahadi, Abdi Ahmad Fauzan Aidy, Widya Aidy, Widya Romasindah Aini, Farach Azizah Akbar, Fajarullah Alfauzan Amin Alizah Ali Amelia Nur 'Izza Amin Tohari Andi Hasad Andre Cardenas Andriani, Vivin Andy Kurniawan, Andy Anggi Pratiwi, Anggi Angraeni, Astri Annisa Fitria Annisa, Ulin Aris Sutiana Atmoko, Dwi Azizah, Windi Nur Azzahra, Suci Badrus Zaman Baidowi, Ilham Akbar Bastomi, Selam Berahman, Berahman Cahyo Budi Santoso Choirunisa, Nabilah Dadang Iskandar Mulyana` Dewi, Yohan Tri Cantika Diah Nurdiwaty Diana Fitriana Djie, Hong Dupri, Muhammad Demsi Dwi Andayani Budisetyowati, Dwi Andayani Dwi Atmoko Eko Prasetyo Elfirda Ade Putri Ependi, Soleh Esther Masri Evie Palenewen Fadilah, Anwar Faisol Faisol Fajar, Bayu Gustiana Faradisa, Irsya Febriansyah, M. Ferry Fauzi, Ferry Firdawati, Firdawati Fitriana, Diana Fitriani Fitriani Ginting, Mira Hestina Gunaawan, Eko Habibie, Burhannudin Yusuf Hadinata, Fristian Hairullah Hairullah, Hairullah Haji, Verona Harahap, Riana Hartono, Rodi Hasniah Hasniah Heni Pujiastuti Heriana, Tutik Hermalia Putri, Cindy Agustin Hermanto, Doki Hidayah, Dhea Evanda Mu’amarotul Hotma P. Sibuea Hyperastuty, Agoes Santika Irwanto, Sofa Marwa Isnaini, Fikri Ardan Ita Purnama, Ita Jaelani, Usman Jatmiko, Didit Andri Joharuddin Zakaria, M Ohan Jr, Andre Cardenas Jr., Andre Cardenas Junianto, Arwan Kamagi, Rendy Cristian Karulita, Sindy Kerlooza, Yusrila Yeka Komalia, Komalia Kukuh , Kukuh Kurniawan Kurniawan Kurniawati, Indrati Dwi Linawati Linawati Liu, Yaoping Lubis, Lailatul Husna Lutfi, Aulia Maharanisa, Maharanisa Mai Puspadyna Bilyastuti Mansyur, Moh Ripan Marzuki Marzuki Miharni, Nancy Sinatra Mubazin, Riska Mahviana Muhammad Amin Bakri Muhammad Ilyas Sikki Muhammad Syukur Nasikah, Durotun Nathanael, Bob Nisa, Ummu Khairin Nizar, Taufiq Nuzwir Noviani, Evita Noviriska Nurdiwati, Diah Nurkharisma, Aditya Nurlaili Nurlaili Nurlaili, Lili Nyoman Kertia Oktavia, Nurbaiti Olfah, Yustina Otih Handayani Palupi, Kenes Retno Pangihutan, Timothy Paramita, Purnomo Ratna Parjono Pebrianti, Wahyu Puji Pipit Sakti Adhi, Pipit Sakti Prabowo, Diki Prasasti, Widya Eko Prasetya, Lambang Prihatin, Lilik Probosuseno Probosuseno, Probosuseno Profianto, Mardonius Irawan Puji Astuti Puspita, Erna Putri, Anggun Utomo Putri, Melly Monika Racska, Vivyana Rahmaputri, Hafzah Rahmayani, Hesti Rakay Indramayapanna Rakhdinda Dwi Artha Qairi Riyanto, Kuncoro Budi Rofik, M Ainur Rohman , Adi Nur Rohman, Adi Nur Rohman, Adi Nur, Uni Romasindah Aidy, Widya RR. Ella Evrita Hestiandari Ruknan, Ruknan Ryul Park, Kyung S.Pd. M Kes I Ketut Sudiana . Safrudiannur Safrudiannur Sahasika, Mahiya Lintang Saifudin, Agung Samudra, Edo Saputra, Ilham Dwi Sari, Ayu Agustina Sarwansah, Rivan Sayekti, Rina Seta Samsiana Setiawan, Idang Setyo Supratno Sholeh, Mohammad Hasyim Sidik, Muhammad Taqiyuddin SIGIT PUJI WINARKO Siswoyo, Slamet Tedy Sofwan, Agus solikah, mar'atus Solikah, Mar’atus Sri Lestari SRI SETIYARINI, SRI Sri Wahyuni Subagyo, Anton Sudarman Sudarman Sudirman Sudirman Sugianto, Aris Suhardi Marli Suhartini Suhartini Sukur, Puji Sunarso Sunarso Supratno, Setyo - Suradi Suradi Suryanto, Wahyu Suwarto Suwarto Syahril Effendi Syahruddin, Erwin SYAMSUL HIDAYAT Takim Mulyanto Taman, Badrun Tandiayu, Windy Natalia Taufiqur Rokhman, Taufiqur Ummah, Nurul Rif'atin Untu, Zainuddin Watulingas, Jefferson Roosevelt Widiawati, Hestin Sri Widijowati, Rr. Dijan Widiyono, Widiyono Widodo, Deny Edy Widyanto, Nugraha Wijaya, Andik Wiwik Handayani Wulandari Wulandari Wulandari, Risky Wulandari, Suci Ayu Yanuar Mukhammad Yulianti, Sinta Dwi Yusril Yusril Yustiana Olfah Zidni Imanurrohmah Lubis Zulkarnaen Zulkarnaen