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PELATIHAN PENCATATAN KEUANGAN BERDASARKAN SAK EMKM PADA USAHA AYAM PETELUR DI DESA BANGSRI KABUPATEN NGANJUK Kurniawan, Andy; Putri, Atina Rokhmani; Febriana, Lutfia Ariska
Jurnal Abdimas Akademika Vol. 5 No. 01 (2024): Edisi Juni 2024
Publisher : Akademi Kesejahteraan Sosial AKK Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.63864/jaa.v5i01.300

Abstract

Tujuan Pengabdian kepada Masyarakat ini adalah untuk memberikan pelatihan kepada pelaku UMKM khususnya sektor peternakan yang ada di desa Bangsri Kecamatan Kertosono, Nganjuk dengan memberikan pemahaman tentang dasar akuntansi yang dikemas secara sederhana dan mudah dipahami yang menyajikan informasi keuangan berupa Laporan Posisi Keuangan, Laporan Laba/Rugi dan Catatan Atas Laporan Keuangan. Metode yang digunakan dalam pengabdian ini adalah observasi, sosialisasi, pemaparan, dan pendampingan serta evaluasi. .Durasi waktu 4 bulan dimulai dengan pelatihan yang dilaksanakan pada Maret s.d. Mei 2024 dan pelaksanaan evaluasi pada bulan Juni 2024. Hasil kegiatan ini bahwa mitra yakni pelaku usaha peternakan mengikuti kegiatan pelatihan dengan aktif dan berpartisipasi dalam tanya jawab serta dapat menyelesaikan soal kasus yang diberikan dengan didampingi oleh tim pengabdian.
Bird diversity in Aketajawe Lolobata National Park Kurniawan, Andy; Abbas, Nurdiana; Nurdin, Aqshan Shadikin; Baguna, Firlawanti Lestari; Tamnge, Fadila
Jurnal Penelitian Kehutanan Wallacea Vol. 12 No. 2 (2023)
Publisher : Foresty Faculty of Hasanuddin University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24259/jpkwallacea.v12i2.25891

Abstract

Research on richness and bird species diversity are important for conservation efforts in National Park. Currently, the Aketajawe Lolobata National Park (ALNP) is a habitat patch among industrial areas on Halmahera Island, so that it is important to carry out periodic bird inventories in the national park. Therefore, the need to study the current bird diversity and the status of bird species as a basis for future monitoring and implementation of appropriate conservation measures are important. Bird diversity research needs to be carried out because. Observation plots are placed at primary and secondary forest in Akejawi resort. The research was conducted on January to February 2022. Total observation point is 20 plots. The method was used by point count. The distance between the observation plot is 200 m and the radius of observation is 50 m. The observation were made in the morning (06.00-09.00 am). Repetition of observation on each habitat was carried out 10 times. Data were analyzed by using Shannon-Wiener Index Diversity. Based on findings, There were 345 individuals of 39 species from 19 families inhabited Akejawi Resort. Secondary forest had the highest diversity index when compared to primary forest. This study revealed  that there were 9 birds originated from North Maluku and there were 15 species categorized as protected species. The latest data can provide opportunities for further research to reveal patterns of bird distribution and various protection measures due to the loss of forest areas around national parks.
Pengaruh Likuiditas dan Ukuran Perusahaan terhadap Audit Delay Putri Aulia, Eva; Sri Widiawati, Hestin; Kurniawan, Andy
JURNAL EKUIVALENSI Vol. 10 No. 1 (2024): JURNAL EKUIVALENSI
Publisher : LPPM dan Fakultas Ekonomi dan Bisnis Universitas Kahuripan Kediri

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Abstract

Tujuan penelitian ini untuk mengetahui pengaruh likuiditas dan ukuran perusahaan baik secara parsial maupun simultan terhadap audit delay. Penelitian ini dilakukan pada perusahaan apparel & luxury goods yang terdaftar di BEI selama periode 2020 – 2023. Sampel yang digunakan ada 17 perusahaan yang dipilih menggunakan teknik purposive sampling berdasarkan kriteria tertentu. Penelitian ini menggunakan metode kuantitatif dengan analisis data regresi linier berganda dan dihitung menggunakan software SPSS for windows versi 25. Untuk memenuhi syarat yang ditentukan dalam penggunaan model regresi linier berganda perlu dilakukan pengujian atas beberapa asumsi klasik yaitu uji normalitas, uji multikolinieritas, uji heteroskedastisitas, dan uji autokorelasi. Untuk pengujian hipotesis menggunakan uji R Square, uji t dan uji F. Hasil penelitian menunjukkan nilai sig t likuiditas sebesar 0,013 dan sig t ukuran perusahaan sebesar 0,000. Dan menunjukkan nilai sig F sebesar 0,000. Kesimpulan hasil penelitian ini adalah (1) likuiditas dan ukuran perusahaan secara parsial berpenguruh signifikan terhadap audit delay. (2) likuiditas dan ukuran perusahaan secara simultan berpenguruh signifikan terhadap audit delay pada perusahaan apparel & luxury goods yang terdaftar di BEI.
FAKTOR-FAKTOR YANG MEMPENGARUHI KEPATUHAN WAJIB PAJAK DALAM MEMBAYAR PAJAK KENDARAAN BERMOTOR DI KANTOR SAMSAT PARE KABUPATEN KEDIRI JAWA TIMUR TAHUN 2024 Febriana, Lutfia Ariska; Zaman, Badrus; Kurniawan, Andy
Jurnal Akuntansi Vol 13 No 2 (2024): Edisi Agustus
Publisher : Lembaga Penelitian dan Pengabdian kepada Masyarakat Institut Bisnis dan Informatika Kwik Kian Gie

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46806/ja.v13i2.1206

Abstract

Motor vehicle tax is one of the main sources of regional income and this research aims to determine the factors that influence taxpayer compliance in making motor vehicle tax (PKB) payments at the Pare Samsat Office, Kediri Regency. The method used in this research is quantitative causality. The population used is all taxpayers registered at the Pare Samsat Office, Kediri Regency. The number of samples in this research was 100 respondents with sample determination using the probability sampling method and the technique used was simple random sampling. The data analysis technique used in this research is multiple linear regression analysis using the IBM SPSS Statistics version 23 program. The results of this research show that taxpayer awareness, tax service quality, and tax facilities influence motor vehicle taxpayer compliance. Meanwhile, taxpayer knowledge and tax sanctions have no effect on motor vehicle taxpayer compliance. Based on the results, the conclusion shows that the higher the level of taxpayer awareness, the better the quality of services and tax facilities provided can increase the ratio of taxpayer compliance with motor vehicle tax payments.
Pengaruh Rasio Likuiditas, Solvabilitas, Profitabilitas Terhadap Harga Saham Perusahaan Logam Manufaktur Yang Terdaftar Di BEI 2018-2022 Rini, Rizka Setyo; Nurdiwaty, Diah; Kurniawan, Andy
Innovative: Journal Of Social Science Research Vol. 3 No. 6 (2023): Innovative: Journal Of Social Science Research
Publisher : Universitas Pahlawan Tuanku Tambusai

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Abstract

Penelitian ini bertujuan untuk menjelaskan pengaruh rasio likuiditas, solvabilitas, profitabilitas terhadap harga saham perusahaan logam manufaktur yang terdaftar di BEI 2018-2022. Populasi penelitian ini adalah 17 perusahaan dan hanya 7 perusahaan yang memenuhi kriteria Purposive Sampling. Penelitian ini menggunkan data sekunder variabel likuiditas (CR), solvabilitas (DAR, DER), profitabilitas (ROA, ROE). Secara parsial variabel likuiditas CR dan variabel profitabilitas (ROA, ROE) berpengaruh positif terhadap harga saham . sedangkan untuk variabel solvabilitas (DER, DAR) berpengaruh negative terhadap harga saham perusahaan logam manufaktur yang terdaftar di BEI 2018-2022. Secara simultan yang digunakan yaitu variabel likuiditas, solvabilitas, dan profitabilitas berpengaruh terhadap harga saham, dengan hasil adjusted R2 (koefisien determinasi) sebesar 0,345 bahwa (34,5%) tingkat berpengaruh terhadap harga saham, dan penelitian dengan Uji hipotesis secara simultan (Uji F) didapat nilai sig. =0,003 < 0,05 bahwa berpengaruh secara simultan variabel penelitaian terhadap harga saham perusahaan sub sektor logam dan sejenisnya yang terdaftar pada BEI periode 2018-2022.
Pengaruh Sistem Informasi Akuntansi, Pengendalian Internal, dan Motivasi Kerja terhadap Kinerja Karyawan pada Bank BTN Cabang Kota Kediri Hestiana, Hesti Nofiana; Puspita, Erna; Kurniawan, Andy
JAE (JURNAL AKUNTANSI DAN EKONOMI) Vol 8 No 3 (2023): JAE (Jurnal Akuntansi dan Ekonomi)
Publisher : UNIVERSITAS NUSANTARA PGRI KEDIRI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29407/jae.v8i3.20945

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Pengujian ini ditujukan sebagai langkah analisis variabel pengaruh sistem informasi akuntansi, pengendalian internal, dan motiivasi kerja terhdap kinnerja karaywan pada bank BTN cabang kota Kediri. Pendekatan pada pengujian memakai pendekatan kuantitatif dengan teknik penelitian kausalitas. Populasi pada penelitian ini adalah seluruh karyawan bank BTN cabang kota kediri yang berjumlah 62 responden yang diprogram SPSS 21 untuk menganalisis regresi berganda. Hasil dari pengujian ini menunjukkan bahwa sistem informasi akuntansi secara parsial tidak berpengaruh terhadap kinerja karyawan, pengendalian internal dan motivasi kerja masing masing secara parsial berpengaruh terhadap kinerja karyawan. Secara simultan, sistem informasi akuntansi, pengendalian internal, dan motivasi kerja berpengaruh terhadap kinerja karyawan.
KERAGAMAN JENIS BURUNG DI KAWASAN PENGAMATAN BURUNG BIDADARI KALI BATU PUTIH, HALMAHERA BARAT, MALUKU UTARA Ashari, Reyna; Kurniawan, Andy; Nurjannah, Siti; Yahya, Firman
MAKILA Vol 18 No 2 (2024): Makila: Jurnal Penelitian Kehutanan
Publisher : Universitas Pattimura

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30598/makila.v18i2.15334

Abstract

Kali Batu Putih ‘Standardwing Bird of Paradise Observation Area’ is located in West Halmahera, North Maluku. The forest in this area is a habitat for various species of birds, such as the Standardwing Bird of Paradise which is the icon of this location. This research was conducted with the aim of analyzing the diversity of bird species in the Kali Batu Putih ‘Standardwing Bird of Paradise Observation Area’. Bird species observations were carried out using a combination of line transect and point count methods. Bird species data collection was also carried out using the MacKinnon species list method. The forest conditions at the research location are secondary lowland forests at an altitude of 100-200 m asl. A total of 32 species of birds from 22 families were found in the research location. The Psittacidae family, the parrot group, has the largest number of species. Based on the feeding guild, insectivorous and frugivorous species are more dominant. There are three bird species categorized as near threatened on the IUCN red list and 11 species are protected by law in Indonesia. The number of endemic bird species is quite abundant, as many as 14 species or 44% of all species found. The large number of endangered, protected, and endemic bird species needs to be a concern by area managers in increasing bird conservation efforts in the Kali Batu Putih area. Conservation steps can be taken through habitat management activities, periodic monitoring, increasing biodiversity research, and developing ecotourism governance by involving communities around the forest.
Pengaruh Faktor Makro Ekonomi Sebagai Moderator Dalam Hubungan Antara Growth Ratio, Valuation Ratio, dan Rasio Pasar Terhadap Harga Saham: Studi Kasus Di Perusahaan – Perusahaan Yang Terdaftar di BEI Putri, Mila Kartika Indah; Faisol, Faisol; Kurniawan, Andy
Jurnal Ekonomi, Bisnis dan Manajemen Vol. 3 No. 3 (2024): September : Jurnal Ekonomi, Bisnis dan Manajemen (EBISMEN)
Publisher : FEB Universitas Maritim Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58192/ebismen.v3i3.2496

Abstract

Shares are a very important instrument as a manifestation of company performance. One factor that is considered important in influencing share prices is carrying out financial ratio analysis. The aim of this research is to determine the influence of macroeconomic factors as moderators in the relationship between financial ratios and share prices of companies in the infrastructure sector listed on the IDX for the period 2020 - 2023. This research uses quantitative methods. The sample used in this research includes 21 infrastructure sector companies over a 4 year period, there are 84 observations and the analysis method in this research is panel data regression with STATA software version 14. The results of this research are that price to earnings and earnings per share have a partial effect. significant effect on stock prices, while sales growth, sales growth on stock prices with economic growth as a moderator, price to earnings on stock prices with economic growth as a moderator, earnings per share on stock prices with economic growth as a moderator do not have a significant effect on stock prices. And simultaneously, sales growth, price to earnings and earnings per share on stock prices with economic growth as a moderator have a significant effect.
Pengaruh Pengetahuan Kewirausahaan, Motivasi Berwirausaha, E-Commerce, dan Lingkungan Keluarga Terhadap Minat Berwirausaha Pada Mahasiswa Prodi Akuntansi Universitas Nusantara Pgri Kediri Firnanda, Vira Erna; Widiawati, Hestin Sri; Kurniawan, Andy
Jurnal Ekonomi, Bisnis dan Manajemen Vol. 3 No. 3 (2024): September : Jurnal Ekonomi, Bisnis dan Manajemen (EBISMEN)
Publisher : FEB Universitas Maritim Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58192/ebismen.v3i3.2553

Abstract

An interest in entrepreneurship often comes to a person just like that. However, this interest can be influenced by several factors, both external and internal factors. The aim of this research is to determine the influence of entrepreneurial knowledge, entrepreneurial motivation, e-commerce, and family environment on students' interest in entrepreneurship. The research method used is quantitative with a comparative causal nature. The research population used in this research were students of the Nusantara University PGRI Kediri Accounting study program class 2018-2023 using the sampling method, namely using the Slovin formula. The sample size in this study was 122 respondents and was collected through a questionnaire. Data obtained Data was collected through questionnaires and includes primary and secondary data. Validity test, reliability test, classical assumption test, coefficient of determination test, and hypothesis test are used in data analysis. The results of this study show that entrepreneurial knowledge (X1) has a significant effect on interest in entrepreneurship, entrepreneurial motivation (X2) has a significant effect on interest in entrepreneurship, e-commerce (X3) has no effect on interest in entrepreneurship, and family environment (X4) has a significant effect on interest in entrepreneurship. Based on the results of the analysis and conclusions, the suggestions that the author can convey are as follows: for future researchers, this can be used as a guide to determine the influence of interest in entrepreneurship and try to use other variables besides the variables used in this research, especially variables that are similar to e-commerce variables.
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.
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 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 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 Rini, Rizka Setyo Rini, Yayuk Sulistiyo Rosita Rosita 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 Sri Marti Pramudena Sri Widiawati, Hestin Sugeng Sugeng Suhardi Suhardi Sujud, Suratman Sulistiyowati, Tutur Bina Supriono Supriono Suryati Tjokrodiningrat Susanti, Agustiana Ayu Sutari Sutari Tamnge, Fadila Tamrin, Mahdi Theresia MCA Tiara Aninditha Tidore, Faedly H. Tukuboya, Elvira Widiawati, Hestin Sri Widya, Mesi Wulan Wulandari, Aprilya Wulandari, Sri Hariani Eko Yahya, Firman Yohanes Deo Fau Yusri Sapsuha Yustika, Nadila Aprilia