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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
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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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Abstract

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.
ANALISIS PENERAPAN SISTEM INFORMASI AKUNTANSI DALAM MENUNJANG EFEKTIFITAS PENGENDALIAN INTERNAL PEMBERIAN KREDIT PADA BANK MANDIRI CABANG KEDIRI Nariranti, Onnyk; Nurdiwaty, 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

Bank Mandiri Katamso Branch is committed to providing easy credit distribution as additional business capital for micro entrepreneurs.The research objective is to analyze the accounting information system, internal control, the role of the accounting information system in providing credit at PT. Bank Mandiri Katamso Branch. The type of research used in this research is descriptive research. The application of the accounting information system is in accordance with the SOPs in force at the branch office and in accordance with Romey's (2017) theory, internal control meets the elements of internal control according to COSO in Krismiaji (2015), the role of accounting information systems in providing credit is in accordance with the 5C analysis according to Kasmir (2008). ) regarding the granting of credit to PT. Bank Mandiri Katamso Branch
ANALISIS AKUNTABILITAS, PERAN PERANGKAT DESA, TRANSPARANSI TERHADAP PENGELOLAAN DANA DESA Nur Fauziah, Binti; Astuti, 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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Abstract To analyze the accountability, role of village officials, and transparency towards village fund management, either individually (partially) or jointly (simultaneously) the purpose of this study. A quantitative approach was applied in this study to collect data using surveys that were distributed throughout Pace District, Nganjuk Regency. The data analysis method uses multiple linear analysis techniques. The purposive sampling technique is used as a sample taken with certain criteria so that a sample of ninety people is obtained. The results of this study state that (1) Accountability partially affects village fund management, (2) the role of village officials partially does not affect village fund management, and (3) transparency partially affects village fund management. (4) Together accountability, the role of village officials and transparency affect the management of village funds. In managing village funds, it is hoped that government employees must implement the principles of accountability and transparency in it in order to realize the principles of good government in its implementation.
PERAN AKUNTANSI PERTANGGUNGJAWABAN SEBAGAI ALAT PENGENDALIAN BIAYA PRODUKSI PADA CV. SEMI NGANJUK Kurniawan, Andy
Prosiding Seminar Nasional Manajemen, Ekonomi dan Akuntansi Vol. 4 No. 1 (2019): PROSIDING SEMINAR NASIONAL MANAJEMEN, EKONOMI DAN AKUNTANSI 2019
Publisher : Universitas Nusantara PGRI Kediri

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Tujuan penelitian ini adalah 1). Untuk mengetahui akuntansi pertanggung jawaban dan pengendalian biaya produksi pada CV. Semi Nganjuk. 2). Untuk mengetahui peranan akuntansi pertanggungjawaban dalam pengendalian biaya produksi pada CV. Semi Nganjuk. Metode penelitian yang digunakan adalah metode expost facto sedangkan pendekatan penelitian adalah diskriptif kualitatif. Terdapat 2 variabel dalam penelitian ini yaitu variabel bebas dan variabel terikat, dalam hal ini variabel bebas adalah akuntansi pertanggungjawaban sedangkan variabel terikatnya adalah pengendalian biaya produksi. Teknik pengumpulan data yang digunakan dalam penelitian ini yaitu wawancara, pengamatan dan dokumentasi. Teknik analisa data yang dipergunakan adalah metode analisa diskriptif kualitatif. Berdasarkan analisa data disimpulkan bahwa pelaporan akuntansi pertanggungjawaban harus menunjukkan adanya anggaran, realisasi dan selisih yang terjadi serta pengelompokan biaya-biaya ke dalam biaya terkendali dan tidak terkendali. Setelah dilakukan pembahasan hasil penelitian dapat diketahui bahwa akuntansi pertanggungjawaban yang diterapkan perusahaan belum berperan dalam pengendalian biaya produksi, hal ini terjadi karena dalam penyusunan anggaran perusahaan belum mengikutsertakan semua kepala bagian yang terdapat dalam departemen produksi. Sedangkan sarannya yang diberikan kepada perusahaan adalah sebaiknya perusahaan dalam menyusun laporan pertanggungjawaban harus menunjukkan adanya anggaran, realisasi dan selisih yang terjadi. Selain itu dalam penyusunan anggaran harus mengikutsertakan semua kepala bagian yang terdapat dalam departemen produksi.
ANALISIS PENERAPAN METODE FULL COSTING UNTUK PENETAPAN HARGA JUAL DAN LABA (STUDI KASUS DI UMKM SAMPUL CAK BER) Oktavia, Adinda Putri; Winarko, Sigit Puji; Kurniawan, Andy
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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The aim of this study is to compare the profits made by business owners using the cost-plus pricing method with the benefits obtained using the full costing method in determining the price of production commodities. This study belongs to the category of quantitative descriptive studies. The study was conducted in Gurah Kediri district, in the UMKM neighborhood of Cover Cak Ber in Bangkok. This research concludes that (1) the full cost approach is not used by companies to set the price of products. (2) The production cost is minimal because the company is only a factor in the price of raw materials and auxiliary materials.  (3) By basing the sale price on the market price and not on the cost of the product, the company produces a higher sale price than would be done with the cost plus pricing method. (4) The calculation of profit based on sales depends on the reduction of material costs and not the cost plus price, so that the resulting profit climbs relative to the actual net profit.
PENGARUH INSENTIF, SIKAP, KESADARAN, PENGETAHUAN DAN SANKSI PERPAJAKAN TERHADAP KEPATUHAN WPOP UMKM KABUPATEN TULUNGAGUNG Yustika, Nadila Aprilia; Nurdiwati, Diah; Kurniawan, Andy
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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Testing of tax incentive variables, attitudes, awareness, knowledge and tax sanctions to determine their effect on MSME WPOP compliance in Tulungagung Regency. This research uses 100 MSME actors who registered with the Cooperatives and Micro Enterprises Office of Tulungagung Regency in 2022. Causal quantitative techniques were chosen as analytical tools by collecting data using questionnaires and using statistical tools SPSS version 27 to analyze data with multiple linear analysis. The results of this study show that (1) Tax incentives have a partial effect on MSME WPOP compliance. (2) Attitude does not have a partial effect on MSME WPOP compliance. (3) Awareness does not have a partial effect on MSME WPOP compliance. (4) Knowledge has a partial effect on MSME wpop compliance. (5) Tax sanctions do not have a partial effect on MSME WPOP compliance.
PENGARUH PBB, PAJAK RESTORAN DAN PAJAK HIBURAN TERHADAP PAD KOTA KEDIRI TAHUN 2018-2022 Susanti, Agustiana Ayu; Nurdiwaty, Diah; Kurniawan, Andy
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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The purpose of this research are: (1) to determine the effect of Property Tax (PBB) on Local Revenue (PAD) of Kediri City from 2018 to 2022, (2) to determine the effect of restaurant tax on Local Revenue (PAD) of Kediri City from 2018 to 2022, (3) to determine the effect of entertainment tax on Local Revenue (PAD) of Kediri City from 2018 to 2022, (4) to determine the effect of Property Tax (PBB), restaurant tax, and entertainment tax on Local Revenue (PAD) of Kediri City from 2018 to 2022. This research employs a quantitative causal approach using secondary data sources. The data collection technique used in this research is documentation and analysis using multiple linear regression analysis. The results of this research conclude that Property Tax (PBB) does not have a significant effect on Local Revenue (PAD), while restaurant tax and entertainment tax have a significant partial effect on Local Revenue (PAD), and simultaneously, Property Tax (PBB), restaurant tax, and entertainment tax have a significant effect on Local Revenue (PAD). In this study, an additional independent variable was introduced, which is Property Tax (PBB), whereas the previous study conducted by Permadi & Salam (2022) only involved local taxes in the tourism sector. Furthermore, the technique of normality testing in this research used the Jarque-Bera statistical analysis method, with the intention of demonstrating any differences compared to the commonly used techniques in previous research.
IMPLEMENTASI COST PLUS PRICING PENDEKATAN FULL COSTING PENENTU HARGA JUAL PADA PABRIK MEKAR JAYA Septiani, Erika Tri; Nurdiwaty, Diah; Kurniawan, Andy
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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P This study aims to analyze how to calculate the cost of production through the full costing approach and determine the selling price of the desert Krecek using the cost plus pricing method compared to that based on the Mekar Jaya Krecek Factory method. This research is a descriptive type of research using a quantitative approach. Data were obtained through field studies (interviews, observation, and documentation), literature studies, and internet research. In this study, quantitative descriptive analysis is the data analysis method used. The results show that there is a difference in the calculation of the selling price, with the Mekar Jaya Krecek factory method the selling price is lower than the cost plus pricing method with the full costing approach. For white krecek the price difference is Rp. 1,142, and Rp. 1225 for outside red krecek. Thus, the calculation using the cost plus pricing method of the full costing approach can be used as a material consideration by the Mekar Jaya Krecek Factory in deciding the selling price of its products.
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 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