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All Journal MANAJEMEN HUTAN TROPIKA Journal of Tropical Forest Management Jurnal Manajemen Update Jurnal JSIKA Cannarium (Jurnal Ilmu-ilmu Pertanian) PROFIT : Jurnal Administrasi Bisnis Indikator: Jurnal Ilmiah Manajemen & Bisnis Jurnal Biologi Tropis Al-Iktisab: Journal of Islamic Economic Law Jurnal Transformative Prosiding Seminar Nasional Sains dan Teknologi Terapan JAE (Jurnal Akuntansi dan Ekonomi) Jurnal Riset Akuntansi dan Keuangan Jurnal Ekuivalensi Jurnal Leverage, Engagement, Empowerment of Community (LeECOM) Jurnal ABDINUS : Jurnal Pengabdian Nusantara BERDAYA: Jurnal Pendidikan dan Pengabdian Kepada Masyarakat JURNAL AKUNTANSI Madaniya Devotion: Journal of Research and Community Service Altifani Journal: International Journal of Community Engagement Jurnal Abdimas Akademika MAKILA: Jurnal Penelitian Kehutanan Jurnal Sistem Informasi Universitas Dinamika Balance : Jurnal Akuntansi dan Manajemen Jurnal Kreativitas dan Inovasi (Jurnal Kreanova) Jurnal Ekonomi, Bisnis dan Manajemen Jurnal Riset Ekonomi dan Bisnis Mahasiswa : Brainy Innovative: Journal Of Social Science Research Jurnal Penelitian Kehutanan Wallacea Jurnal Pertanian Khairun (JPK) Journal of Fisheries & Marine KIC SENMEA Prosiding Simposium Nasional Manajemen dan Bisnis Jurnal Wasian Jurnal Pengabdian Masyarakat Hutan Jurnal Forest Island Variable Research Journal
Andy Kurniawan, Andy
Jurusan Administrasi Publik Fakultas Ilmu Sosial dan Ilmu Politik Universitas Diponegoro
Religion Agriculture, Biological Sciences & Forestry Arts Humanities Biochemistry, Genetics & Molecular Biology Computer Science & IT Decision Sciences, Operations Research & Management Earth & Planetary Sciences Economics, Econometrics & Finance Education Energy Engineering Environmental Science Health Professions Immunology & microbiology Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Medicine & Pharmacology Physics Public Health Social Sciences Other

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PENGARUH TATO, PERTUMBUHAN LABA, NPM, DAN LEVERAGE TERHADAP ROE PERUSAHAAN MAKANAN DAN MINUMAN DI BEI PERIODE 2020-2023 Rahmawati; Faisol; Kurniawan, Andy
Prosiding Seminar Nasional Manajemen, Ekonomi dan Akuntansi Vol. 9 (2024): PROSIDING SEMINAR NASIONAL MANAJEMEN, EKONOMI DAN AKUNTANSI 2024
Publisher : Universitas Nusantara PGRI Kediri

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Abstract

This study aims to analyze the effect of asset turnover, profit growth, profit margin, and leverage on return onequity. The dependent variable in this study is return on equity, while the independent variables include assetturnover, profit growth, profit margin, and leverage. Data were collected from companies in the food and beveragesubsector listed on the Indonesia Stock Exchange from 2020 to 2023. The research sample consisted of 10organizations selected based on certain criteria. The quantitative research method used is multiple linearregression analysis, using a 5% confidence level to explain the relationship between variables. The results of thepartial test show that the variables of asset turnover, profit growth, profit margin, and leverage greatly affect returnon equity. The findings of the simultaneous test show that the variables of asset turnover, profit growth, profitmargin, and leverage together have a significant effect on return on equity. The results of this study are expectedto be a reference for other companies listed on the IDX to prioritize financial ratios to increase profitability.
PENGARUH STRUKTUR MODAL, BIAYA OPERASIONAL, DAN PROFITABILITAS TERHADAP PPH BADAN Wulan; Linawati; Kurniawan, Andy
Prosiding Seminar Nasional Manajemen, Ekonomi dan Akuntansi Vol. 9 (2024): PROSIDING SEMINAR NASIONAL MANAJEMEN, EKONOMI DAN AKUNTANSI 2024
Publisher : Universitas Nusantara PGRI Kediri

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Corporate income tax is important for a company as credibility also shows that the company is in good condition. Several things influence the amount of corporate income tax, including capital structure, operational costs, and profitability. This research aims to measure the influence of capital structure, operational costs, and profitability on corporate income tax. Using a purposive sampling technique, the sample used was 76 financial reports from 19 food and beverage companies listed on the IDX for 2020-2023. This research uses a quantitative approach to causality with multiple linear regression analysis. To fulfill the analysis requirements, classical assumption tests were carried out (normality test, multicollinearity test, heteroscedasticity test, autocorrelation test). Research results: (1) Capital Structure partially has no significant effect on corporate Income Tax, (2) Operational Costs and profitability partially have a significant effect on corporate Income Tax, and (3) Capital Structure, Operational Costs, and Profitability simultaneously have a significant effect on corporate income tax.
FAKTOR – FAKTOR YANG MEMPENGARUHI KEMAUAN MEMBAYAR PAJAK BAGI WAJIB PAJAK ORANG PRIBADI DI KOTA KEDIRI Sugeng, Sugeng; Nurdiwati, Diah; Kurniawan, Andy
Prosiding Seminar Nasional Manajemen, Ekonomi dan Akuntansi Vol. 2 No. 1 (2017): PROSIDING SEMINAR NASIONAL MANAJEMEN, EKONOMI DAN AKUNTANSI 2017
Publisher : Universitas Nusantara PGRI Kediri

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Awareness of the tax is the most important in the collection of taxes. The cause of a lack of willingness among others, are the principles of taxation, namely that the results of the indirect taxation enjoyed by taxpayers. This study aims to assess the Factors Affecting the willingness to pay taxes, among others, is the realization of paying tax knowledge, understanding tax laws, and a good perception of the effectiveness of the tax system. This research was conducted by distributing questionnaires to taxpayers who are having registered on KPP Pratama Kediri. Once the data is collected, the data were analyzed using the program to test whether the model used in this study is quite appropriate as a model analyzed. Then use the method of analysis with software Partial Least Square, which SmartPLS. Models in PLS consists of three models, the models inner, outer model, and weight relation (Ghozali, 2006) to examine the relationship between variables. According to the research conducted by the authors later discovered that 2 (two) variables have a significant influence on the willingness to pay taxes be seen from the t-statistic greater than 2 (two) is variable consciousness of paying taxes and variable knowledge and understanding of the taxpayer. Meanwhile, 1 (one) variable has no significant effect on the willingness to pay taxes, namely the perception that baik.Penelitian aims to provide insight to related parties are faced with the expansion and intensification of business tax. And for it requires hard work from the Tax Office to make socialization harder to taxpayers, increasing awareness of taxpayers and a good perception of the tax system. Therefore, it can help to increase the willingness of taxpayers to pay taxes.
ANALISIS PERHITUNGAN HARGA POKOK PRODUKSI PADA MASA PANDEMI COVID19 PADA MAWADDAH BAKERY NGANJUK Rini, Yayuk Sulistiyo; Kurniawan, Andy; Paramitha, Dyah Ayu
Prosiding Seminar Nasional Manajemen, Ekonomi dan Akuntansi Vol. 6 No. 1 (2021): PROSIDING SEMINAR NASIONAL MANAJEMEN, EKONOMI DAN AKUNTANSI 2021
Publisher : Universitas Nusantara PGRI Kediri

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Penelitian ini bertujuan memperhitungkan harga pokok produksi untuk menentukan harga jual masa pandemi COVID19 pada Mawaddah Bakery Prambon Nganjuk. Dimana perusahaan masih belum memasukkan semua unsur BOP dalam perhitungan harga pokok produksi untuk menentukan harga jual. Dimana akibat dari masa pandemi COVID19 terdapat perbedaan karena mengalami penurunan jumlah permintaan pasar serta harga bahan baku mengalami kenaikan. Dalam menganalisis harga pokok produksi untuk menentukan harga jual pada Mawaddah Bakery Prambon menggunakan metode Full Costing dan metode Variable Costing. Subjek dalam penelian ini adalah Mawaddah Bakery Prambon Nganjuk. Objek penelitian dalam penelitian adalah Harga Pokok Produksi, Harga Jual, dan Pada Masa Pandemi COVID19. Pendekatan penelitian ini adalah deskriptif dan menggunakan teknik penelitian kuantitatif. Metode pengumpulan data yang digunakan yaitu observasi, wawancara, dan studi kepustakaan. Hasil penelitian diketahui bahwa pada Mawaddah Bakery perhitungan harga pokok produki sebelum pandemi dan selama masa pandemi terdapat selisih dikarenakan adanya penggurangan jumlah produk yang dihasilkan. Dan menggunakan metode Full Costing jauh lebih besar dibandingkan metode yang digunakan perusahaan dan metode Variable Costing dalam menentukan harga jual.
ANALISIS REALISASI ANGGARAN UNTUK MENILAI EFEKTIVITAS DAN EFISIENSI KINERJA PEMERINTAH KOTA KEDIRI TAHUN 2016-2020 Prihandini, Rara Puspita; Kurniawan, Andy; Paramitha, Dyah Ayu
Prosiding Seminar Nasional Manajemen, Ekonomi dan Akuntansi Vol. 6 No. 1 (2021): PROSIDING SEMINAR NASIONAL MANAJEMEN, EKONOMI DAN AKUNTANSI 2021
Publisher : Universitas Nusantara PGRI Kediri

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Penelitian dilakukan untuk mengetahui bagaimana pengukuran dan analisis efektivitas efisiensi anggaran belanja daerah Pemerintah Kota Kediri melalui BPPKAD Kota Kediri dengan menggunakan rasio efektivitas dan raiso efisiensii. Penelitian menggunakan pendekatan kuantitatif dengan menggunakan data sekunder berupa metode dokumentasi, dengan subjek laporan keuangan Badan Pendapatan Pengelola Keuangan dan Aset Daerah Kota Kediri tahun 2016-2020. Efektivitas dan efisiensi sangat penting dalam perencanaan penyusunan anggaran pendapatan dan belanja daerah melalui perhitungan serta pendekatan anggaran kinerja output yang memfokuskan pada pencapaian hasil kinerja input yang telah direncanakan dengan memperhatikan prestasi kerja setiap SKPD dalam melaksanakan tugas, pokok dan fungsinya. Hasil penelitian menunjukkan rasio efektivitas Badan Pendapatan Pengelola Keuangan dan Aset Daerah Kota Kediri mendapatkan nilai pada tahun 2016 yaitu 98,61% termasuk kedalam kiteria efektif, dan pada tahun 2016-2020 mendapatkan nilai masing 103,24%, 104,35%, 103,96%, 102,25%, Termasuk dalam keriteria sangat efektif. Sementara pada rasio efisien mendapatkan nilai masingg-masing dari tahun 2016-2020 yaitu 85,71%, 89,15%, 86,84%, 84,73%, 81,88%, termasuk dalam kriteria cukup efisien dalam penghematan terhadap anggaran belanja.
ANALISIS SISTEM INFORMASI AKUNTANSI PEMBELIAN DAN PERSEDIAAN PADA SWALAYAN SUBUR Nurlaili, Ima; Kurniawan, Andy
Prosiding Seminar Nasional Manajemen, Ekonomi dan Akuntansi Vol. 6 No. 1 (2021): PROSIDING SEMINAR NASIONAL MANAJEMEN, EKONOMI DAN AKUNTANSI 2021
Publisher : Universitas Nusantara PGRI Kediri

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Sistem informasi merupakan suatu hal yang sangat penting bagi perusahaan, dengan adanya sistem yang baik dan tepat sesuai dengan kebutuhan perusahaan maka perusahaan dapat dengan mudah untuk mencapai tujuannya, tujuan dari penelitian ini untuk mengetahui sistem informasi akuntansi pembelian dan persediaan pada Swalayan Subur serta menganilisis sistem informasi akuntansi pembelian dan persediaan pada Swalayan Subur sesuai dengan teori yang ada. Pendekatan yang digunakan dalam penelitian ini yaitu kualitatif dengan metode deskriptif. Hasil penelitian ini sistem informasi akuntansi pembelian dan persediaan pada Swalayan Subur sudah sesuai dengan teori yang ada namun masih ada kelemahan yaitu ditemukan perangkapan tugas baik dalam sistem pembelian dan persediaan.
SISTEM INFORMASI AKUNTANSI PENJUALAN, PEMBELIAN DAN PERSEDIAAN BAHAN BAKU SEBAGAI PENGENDALIAN INTERNAL PERCETAKAN DUTRA DIGITAL PRINTING KABUPATEN KEDIRI Lestari, Novi Puji; Nurdiwati, Diah; Kurniawan, Andy
Prosiding Seminar Nasional Manajemen, Ekonomi dan Akuntansi Vol. 7 (2022): PROSIDING SEMINAR NASIONAL MANAJEMEN, EKONOMI DAN AKUNTANSI 2022
Publisher : Universitas Nusantara PGRI Kediri

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Abstract

The background of this study is information systems accounting, because information systems accounting are very important for companies and every company must implement information systems accounting appropriately. The purpose of this study is to analyze how Dutra Digital Printing Implements an information systems accounting for sales, purchasing and inventorying raw materials. This method of research is qualitative. Procedures for collecting data by observation, interviews and documentation of the research subject. This study found that the information systems accounting of Dutra Digital Printing Printing is still not appropriate, with overlapping employee duties and responsibilities that can lead to the accumulation of tasks and lack of detailed documents and record integrity so that it can lead to data manipulation.
PENGARUH CURRENT RATIO, DEBT RATIO, DAN RETURN ON EQUITY TERHADAP NILAI PERUSAHAAN SEKTOR KESEHATAN Rahayu, Ajeng Kurnia; Nurdiwati, Diah; Kurniawan, Andy
Prosiding Seminar Nasional Manajemen, Ekonomi dan Akuntansi Vol. 7 (2022): PROSIDING SEMINAR NASIONAL MANAJEMEN, EKONOMI DAN AKUNTANSI 2022
Publisher : Universitas Nusantara PGRI Kediri

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This research was conducted as a way in the process of knowing the effect of the current ratio, debt equity ratio, and return on equity of a firm's value both in partial and simultaneous terms on health sector companies listed on the IDX. With multiple linear regression method with SPSS software version 23. This result shows that the current ratio and debt equity ratio partially have no significant effect on firm value. However, the return on equity ratio in the partial form has a significant effect on a firm's value. However, the current ratio, current ratio, debt equity ratio and return on equity have a simultaneous effect on firm value in health sector companies listed on the Indonesia Stock Exchange in 2018-2021. Previous research was conducted on pharmaceutical sector companies listed on the IDX for the period 2013-2017, while the business in this study was carried out through health sector companies listed on the IDX with different years, 2018-2021.
PENGARUH LABA KOTOR, LABA OPERASI, DAN LABA BERSIH TERHADAP ARUS KAS Fetriyani, Ayu Nur; Sri Widiawati, Hestin; Kurniawan, Andy
Prosiding Seminar Nasional Manajemen, Ekonomi dan Akuntansi Vol. 7 (2022): PROSIDING SEMINAR NASIONAL MANAJEMEN, EKONOMI DAN AKUNTANSI 2022
Publisher : Universitas Nusantara PGRI Kediri

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This study was conducted with the aim of knowing gross profit, operating profit and net income have a significant effect on cash flow . The hypothesis was tested using multiple linier regession techniques assisted by Microsoft Excel 2013 and SPSS Version 24 software. The method used was a quantitave approach with secondary data, namely the financial statement of manufacturing companies for 2019-2021. The population in this study are manufacturing companies listed on the Stock Exchange with a population of 82 companies. The sample testing technique used in this research is purposive sampling. The results of this study are gross profit partially significant effect on cash flow, operating profit partially significant effect on cash flow and net income partially significant effect on cash flow. Meanwhile, gross profit, operating and net profit simultaneously affect cash flow.
MODEL IMPLEMENTASI PAJAK UNTUK MEMINIMALKAN PENGHEMATAN PAJAK BADAN DI SALAH SATU KLINIK KAB. KEDIRI Wulandari, Aprilya; Winarko, Sigit Puji; Kurniawan, Andy
Prosiding Seminar Nasional Manajemen, Ekonomi dan Akuntansi Vol. 7 (2022): PROSIDING SEMINAR NASIONAL MANAJEMEN, EKONOMI DAN AKUNTANSI 2022
Publisher : Universitas Nusantara PGRI Kediri

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The higher income affects the high taxes that must be paid, so this reason is the factor that causes the research to be carried out. The high tax payable depends on the nominal income and profit of the company. One of the strategies that entrepreneurs do is to implement tax management or tax planning. Therefore, the procedure that can be done to minimize the payment of Pph 21 permanent employees is by making tax planning and implementing the gross up method. The research carried out aims to calculate tax payments in order to get the lowest possible nominal by implementing tax planning through Pph 21 permanent employees and in accordance with applicable laws and regulations. The research carried out implements descriptive quantitative analysis. From the results of the research conducted, it was found that tax planning by replacing the burden of Pph 21 allowances borne by business entities into tax allowances with the gross up method can minimize taxes with a nominal value of Rp. 27,026,874. So that the cash from the tax savings can be used for other purposes such as business entity development.
Co-Authors Abbas, Nurdiana Abubakar, Salim Abullatif, Zauzah Adnan Sofyan Adwan, Suhaimi A Aisyah Asri Nurrahma Amelia, Weninda Rizky Amin Tohari Ardanan, Ardanan Arif, Nurfadhilah Aristina, Vingky Dewi Asiah Salatalohy, Asiah B, Sabaruddin Badrun, M Arfandi Badrus Zaman Baguna, Firlawanti Lestari Basthoumi Muslih Betari, Dinda Dwi Putri buhari umasugi C. Kepel, Rene Diah Nurdiwaty Diva, Beiby Sukma Edy Yulianto Ela Ela, Mutmaina Ela, Mutmaina Ela Faisol Faisol Faisol Fatrawana, Adesna Febriana, Lutfia Ariska Fetriyani, Ayu Nur Firnanda, Vira Erna Hamidin Rasulu Hendra, Joni Hermawant, Romy Hestiana, Hesti Nofiana Husen, Nurmila Irmalita Tahir, Irmalita Ishak, Lily Ismail, Hamid Katmini, Katmini Lapanji, Ugiyana Lestari, Novi Puji Linawati Linawati Linawati M. J. Dewiyani Sunarto Marasabessy, Much Hidayah Mohammad Ghozali, Mohammad Muhidin, Fadli Murjito Murjito Nariranti, Onnyk Nur Fauziah, Binti Nurdin, Aqshan Shadikin Nurdiwati, Diah Nurhikmah Nurhikmah Nurhikmah Nurlaili, Ima Oktavia, Adinda Putri Palihema, Wiwin Paramitha, Dyah Pardomuan Sihombing, Pardomuan Prabowo, Khabib Setyo Prihandini, Rara Puspita Prihandono, Dorojatun Puji Astuti Puspita, Erna Putri Aulia, Eva Putri Larasati, Putri putri, atina rokhmani Putri, Mila Kartika Indah Putri, Wilda Karisma Qurrotu Aini, Qurrotu R.W.H, RA. Jauza Hanun Rahayu, Ajeng Kurnia Rahmawati Rahmawaty, Aisjah Radin Ramli Hadun Renata, Felicia Rengganis, Safina Dwi Reyna Ashari Rina Rini, Rizka Setyo Rini, Yayuk Sulistiyo Riyadi Subur, Riyadi Rosita Rosita Rumagia, Faizal Ryadin, Aisjah Rachmawaty Ryadin, Aisjah Rahmawaty Sabaruddin B. Satriyawan, Bambang SB, Sigit Wisnu Sentanu, I Gede Eko Sri Septiani, Erika Tri SIGIT PUJI WINARKO Sipahutar, Akbar Febriandree Siti Nurjannah Soenarsih, Sri solikah, mar'atus Solikah, Mar’atus Sri Marti Pramudena Sri Widiawati, Hestin Sugeng Sugeng Suhardi Suhardi Sujud, Suratman Sulistiyowati, Tutur Bina Supriono Supriono Supriono Supriono Suryati Tjokrodiningrat Susanti, Agustiana Ayu Sutari Sutari Tamnge, Fadila Tamrin, Mahdi Theresia MCA Tidore, Faedly H. Tukuboya, Elvira Widiawati, Hestin Sri Widya, Mesi Winnugroho Wiratman, Manfaluthy Hakim, Tiara Aninditha, Aru W. Sudoyo, Joedo Prihartono Wulan Wulandari, Aprilya Wulandari, Sri Hariani Eko Yahya, Firman Yohanes Deo Fau Yusri Sapsuha Yustika, Nadila Aprilia