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All Journal Prosiding University Research Colloquium JURNAL AKUNTANSI DAN BISNIS Jurnal Riptek
Nurul Juwariyah
Universitas Semarang
Humanities Computer Science & IT Economics, Econometrics & Finance Environmental Science Law, Crime, Criminology & Criminal Justice Medicine & Pharmacology Social Sciences Transportation

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Peningkatan Kemampuan Manajemen Usaha Bagi UKM Olahan Pangan, di Desa Kenteng, Kecamatan Bandungan, Kabupaten Semarang Diana Puspitasari; Herwening Sindu Lestari; Zulaika Putri Rokhimah; Nurul Juwariyah
Prosiding University Research Colloquium Proceeding of The 7th University Research Colloquium 2018: Bidang Sosial Ekonomi dan Psikologi
Publisher : Konsorsium Lembaga Penelitian dan Pengabdian kepada Masyarakat Perguruan Tinggi Muhammadiyah 'Aisyiyah (PTMA) Koordinator Wilayah Jawa Tengah - DIY

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (940.585 KB)

Abstract

Kecamatan Bandungan merupakan salah satu daerah yang produktif dalammenumbuhkan ekonomi masyarakat di sekitarnya. Sektor riil yangdikembangkan adalah sektor pertanian, pariwisata, perdagangan dan jasa,serta yang utama adalah industri kecil (UKM). Usaha Kecil dan Menengahmempunyai peran strategis sebagai penyumbang pertumbuhan ekonomi jugaberperan dalam penyerapan tenaga kerja. Salah satu bentuk Usaha Kecil danMenengah yang berpotensi untuk berkembang di Kecamatan Bandunganadalah UKM olahan pangan yang berada di Desa Kenteng. Permasalahanyang dihadapi dalam pengembangan usahanya adalah dari aspek keuanganyang disebabkan rendahnya pemahaman mengenai tata kelola usaha yang baikmeliputi minimnya sistem pembukuan, pembuatan laporan keuangan danpengelolaan yang belum optimal, serta belum ada pemisahan antara keuanganrumah tangga dengan keuangan usaha. Hal tersebut berimbas kepadapengembangan usahanya, terutama dalam mengetahui tingkat keuntungan yangsebenarnya. Metode yang digunakan dalam kegiatan pengabdian ini adalahdengan penyuluhan dan pelatihan pembukuan sederhana, Evaluasi kegiatandengan sharing dan diskusi. Sasaran kegiatan pengabdian adalah pelaku UKMOlahan Pangan di Desa Kenteng, Dari kegiatan pengabdian, diperoleh hasilbahwa peserta memiliki tambahan wawasan dan pengetahuan terkait denganpembukuan. Peserta juga mampu meningkatkan pemahaman dan kemampuanuntuk membuat, serta melaksanakan manajemen usaha yang baik melalui tatakelola usaha pembukuan sederhana. Hal tersebut tampak pada proses pelatihanpembukuan sederhan dan aktifnya para peserta dalam sesi tanya jawab padasaat kegiatan berlangsung.
EVALUASI KONTRIBUSI DAN EFEKTIVITAS PAJAK DAERAH DAN RETRIBUSI DAERAH TERHADAP PENDAPATAN ASLI DAERAH KOTA SEMARANG TAHUN 2012 – 2016 Rahmatya Widyaswati; Rosyati Rosyati; Nurul Juwariyah
Jurnal Riptek Vol 12, No 2 (2018)
Publisher : Badan Perencanaan Pembangunan Daerah Kota Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (346.581 KB) | DOI: 10.35475/riptek.v12i2.4

Abstract

City as a province that has embraced the regional autonomy sistem must be able to finance regional expenditures without relying on the central government. Locally-generated revenue, local tax, is a source of government revenue. Locally-generated revenue is reflecting of the economic independence of a region. Researchers are interested in testing the contribution and effectiveness of Local Taxes for locally-generated revenue for 2012-2016. The purpose of this study is to evaluate the contribution and effectiveness of local taxes on locally-generated revenue in Semarang. The steps taken in this study are : Calculating the percentage (%) growth rate of local taxes, Calculating and interpreting the level of effectiveness of local tax management. The data used in this study is secondary data obtained from the Semarang City Revenue Agency. Evaluation using effectiveness and contribution evaluation. The level of effectiveness of the Semarang City Local Tax is in the criteria of being very effective while the contribution of Local Taxes in the category is very less to less. For Effectiveness and contribution of Local Levies every year has decreased. Contributions for each Semarang city taxes post fall into the category of very less to less, ranging from less than 1% to above 15% of locally-generated revenue. The effectiveness of each Semarang city taxes post are in the very effective category (which ranges from more than 100). With the highest effectiveness 135.15% (2014) on BPHTB and the lowest 0% (2013) on Swallow Bird Nest Taxes. The contribution and effectiveness of local levies each year has decreased. For the local revenue of the Semarang City revenue agency, it cannot optimize because it only manages each agency. 
MANAJEMEN LABA PADA PERUSAHAAN KELUARGA BIDANG MANUFAKTUR Titi Purbo Sari; Nasron Alfianto; Nurul Juwariyah
Jurnal Akuntansi dan Bisnis Vol. 4 No. 2 (2024): Oktober 2024 : Jurnal Akuntansi dan Bisnis (AKUNTANSI)
Publisher : LPPM PoliteknikPratamaKendal- Universitas Sains Dan Teknologi Komputer

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51903/jiab.v4i2.819

Abstract

Most companies in Indonesia are managed by family business groups. Family businesses provide opportunities for owners who own majority shares to control the company and influence management in the decision-making process, including gaining personal benefits through earnings management practices. The purpose of this study was to prove the effect of family control on earnings management actions in the manufacturing industry. Sample selection was based on the purposive sampling method. The sample used in this study was family companies in the manufacturing industry listed on the Indonesia Stock Exchange for the 2017-2019 period totaling 477 companies, but the samples that met the criteria were 298 companies. The data were processed and analyzed using multiple regression methods. The results of this study include, the independent variables, namely family ownership and family members, do not affect earnings management actions, while the control variable, namely leverage, has a negative and significant effect on earnings management, and company size does not affect earnings management
Co-Authors Diana Puspitasari Herwening Sindu Lestari Nasron Alfianto Rosyati - Titi Purbo Sari Widyaswati, Rahmatya Zulaika Putri Rokhimah