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Journal : Jurnal Akuntansi dan Pajak

Pengaruh Pengelolaan Alokasi Dana Desa, Kebijakan Desa dan Partisipasi Masyarakat Terhadap Pembangunan Desa Giriwarno Handayani, Rini; Suprihati, Suprihati; Utami, Wikan Budi
Jurnal Akuntansi dan Pajak Vol. 24 No. 2 (2024): JAP : Vol. 24, No. 2, Agustus 2023 - Januari 2024
Publisher : ITB AAS INDONESIA

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Abstract

This study aims to examine and analyze the Influence of Allocation Management, Village Policy and Community Participation on the Development of Giriwarno Village. This research uses a quantitative descriptive approach. The technique used is primary data by means of a questionnaire distributed to respondents called a questionnaire. The data collection technique uses proportional sampling, namely the technique of determining the sample by knowing in advance the type of age or category in the population, and we will take a sample of 98 samples in this study. Based on these conclusions, Management of Village Fund Allocation has a significant positive effect on village development, while Village Policy has a significant positive effect on village development and Community Participation has a positive effect on village development. The results of further research show that Management of Village Fund Allocation, Village Policy and Community Participation jointly have a significant effect on the development of the village of Giriwarno, this is evidenced by the Multiple Linear Regression Analysis Test, F Test, t Test and Determination Test with the SPSS 23 program.
PENGARUH PERPUTARAN KAS, PERPUTARAN PERSEDIAAN DAN PERPUTARAN PIUTANG TERHADAP PROFITABILITAS PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BEI TAHUN 2020-2022 Putri, Latifah Eka; Suprihati, Suprihati; Ma'ruf, Muhammad Hasan; Budiyono, Budiyono
Jurnal Akuntansi dan Pajak Vol. 25 No. 1 (2024): JAP : Vol. 25, No. 1, Februari 2024 - Juli 2024
Publisher : ITB AAS INDONESIA

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Abstract

Profitability describes the company's ability to earn profits and effectiveness in managing company management. The level of profitability can affect the company's financial condition. This can be seen based on the ROA value. The type of research used is quantitative research. This research aims to determine the influence of cash turnover, inventory turnover and accounts receivable turnover on the profitability of manufacturing companies listed on the IDX in 2020-2022. The data collection method used purposive sampling and obtained 35 samples. The analysis model used was multiple regression analysis with SPSS data processing tools. The results of the test show that partially cash turnover has no significant effect on profitability, inventory turnover has no significant effect on profitability, and accounts receivable turnover has a significant effect on profitability.
PENGARUH TANGIBILITY, GROWTH OPPORTUNITY, DAN UMUR PERUSAHAAN TERHADAP KINERJA PERUSAHAAN (Studi Empiris pada Perusahaan Manufaktur Sub Sektor Barang dan Konsumsi yang Terdaftar di Bursa Efek Indonesia Tahun 2018-2022) Febriani, Nur Leni Budi; Suprihati, Suprihati; Rukmini, Rukmini
Jurnal Akuntansi dan Pajak Vol. 25 No. 1 (2024): JAP : Vol. 25, No. 1, Februari 2024 - Juli 2024
Publisher : ITB AAS INDONESIA

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Abstract

This research aims to analyze the influence of tangibility, growth opportunity, and company age on company performance in sub-goods and consumer manufacturing companies listed on the Indonesia Stock Exchange 2018-2022. The sampling technique in this research used the purposive sampling method. The research method used is quantitative research with a sample size of 14 consumer goods and consumption companies listed on the Indonesia Stock Exchange. The analysis used is path analysis using SPSS version 23. The research results show that growth opportunity and company age influence company performance. Meanwhile, tangibility has no effect on company performance.
Co-Authors Adi Koesoema Aman, Adi Koesoema Agus Marimin, Agus Ahmad Sidiq Ananda, Raditya Se'o Anastasia Ediyati Anastasya, Diana Ayu Andriani, Helen Antono, Dwi Aprilia Aprilia, Aprilia Ardella, Yuga Ray Ari Budi Himawan Bambang S. R Utomo Budiarti, Rery Budiyono Budiyono Dahlan Lubis, M. Nadjib Dahlan Lubis, Muhammad Nadjib Darmanto Darmanto Darmanto Dewi Muliasari Dina Rotua Valentina Banjarnahor Efendi, Tino Feri Esti Setiawati Farida, Ilya Farokah, Farokah Fathurrahman, Abdullah Febriani, Nur Leni Budi Frediyanto, Muhammad Sigit Gintu, Agung Rimayanto Hadi Samanto, Hadi Hendri Setyawan Iin Emy Prastiwi, Iin Emy Indra Lila Kusuma, Indra Lila Istiqomah, Layli Nur Jaya, Surachman Koesoema, Adi Kusulistyo, Farryanto LMS Kristiyanti, LMS LMS. Kristiyanti M. Sholeh Kosim Ma'ruf, Muhammad Hasan Maulani, Rifatun Muliasari, Dewi Muqorobin, Muqorobin Muyassaroh Muyassaroh Nursalam . Octavianingrum, Putri Eka Pameling, Marselinus Teduh Pardana Wati, Sri Laksmi Pinaraswati, Sandra Oktaviana Prabowo, Desnardo Ivan Pratiwi, Desy Nur Pujo Widodo, Pujo Putri, Latifah Eka Rahmawati, Fany Dyah Rahmawati, Rahmawati Rengganis, Yacinta Rini Handayani Rinna Dwi Lestari Rita Noviani, Rita Rochmatullah ., Rochmatullah Rukmini Rukmini Sabila, Attina Surya Sarah Rum Handayani Sarah, Diah Ayu Siti Sekti, Wahyu Cahyani Simanjuntak, Bistok H Siti Arifah Siti Nurlaela Sri Laksmi Pardanawati, Sri Laksmi Sri Mulyani Sri Susilowati Subarkah, Johny Suharyo Hadisaputro Suhestiningsih, Suhestiningsih SUMADI SUMADI Sumartini Sumartini Tho'in, Muhammad Tri nani, Lusia Ria Widodo, Eko Widyanto Wikan Budi Utami Willy Yusmawan, Willy Yuwita Ariessa Pravasanti, Yuwita Ariessa Zachreini, Indra Zachreini, Indra Zulfikar Naftali, Zulfikar