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Millennial Generation Investment Interest through Financial Technology in the Post-Covid-19 Pandemic Period Anisa Sains Kharisma; Amelia Sholeha
Enrichment : Journal of Management Vol. 12 No. 4 (2022): October: Management Science and Field
Publisher : Institute of Computer Science (IOCS)

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (341.439 KB) | DOI: 10.35335/enrichment.v12i4.759

Abstract

This study aims to analyze the effect of financial literacy, personnal interest and enviromental on the interest milenial generation to invest by financial technology. This type of research is quantitative. The population of this study were students of the Accounting Study Program of the Faculty of Economics and Business, Muhadi Setiabudi University with the sample criteria of active student and those who were or had taken capital market and financial management course. Data collection in this study using the questionnaire method. Instrument testing was analyzed using validity test and reliability test. Data analysis techniques used in this study by SmartPLS. The result showed that financial literacy, personnal interest and environment had a positif significant effect on investment interest by financial technology.
Pentingnya Perencanaan Keuangan bagi Pelaku Usaha Mikro Kecil dan Menengah di Desa Tiwulandu, Brebes Slamet Bambang Riono Slamet; Dumadi; Anisa Sains Kharisma
Jurnal Suara Pengabdian 45 Vol. 1 No. 4 (2022): Desember: Jurnal Suara Pengabdian 45
Publisher : LPPM Universitas 17 Agustus 1945 Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (380.884 KB) | DOI: 10.56444/pengabdian45.v1i4.119

Abstract

Financial management ability in terms of financial planning is one of the abilities that must be possessed by Micro, Small and Medium Enterprises (MSMEs) by increasing their financial planning knowledge. The existence of good financial management capabilities can carry out effective, efficient, and useful financial planning, so that business actors are expected to increase the level of welfare in running their business. This community service activity is carried out with the aim that MSME actors have good financial planning knowledge. This community service activity uses the method of material presentation, discussion and question and answer. The result of this activity is that business actors can carry out financial planning on their business activities. By having good financial planning knowledge, business actors in Tiwulandu Village, Brebes are expected to be more advanced, smooth, and prosperous in running their businesses.
Analisis Volume Penjualan, Biaya Operasional dan Harga Kamar terhadap Laba Bersih (Studi Empiris pada Grand Dian Hotel Brebes Tahun 2017 – 2018) Akhmad Saripin; Hilda Kumala Wulandari; Azizah Indriyani; Anisa Sains Kharisma; Siti Musdalifah
Journal of Accounting and Finance (JACFIN) Vol. 1 No. 1 (2019): Februari
Publisher : Universitas Muhadi Setiabudi

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Abstract

The company increases every year, this has an impact on corporate competition, one of them on companies in the service sector. Therefore, companies are racing to increase profit as much as possible. The purpose of this study is to determine and analyze the effect of: sales volume on net income, operating cost on net income, room price on net income and sales volume, operating cost and room price on net incomet. The population in this study is the 2017-2018 annual financial statements. Sample selection uses a purposive sampling technique of 120 samples. The data uses are secondary data from the Grand Dian Hotel Brebes financial report for 2017-2018. Hypothesis testing uses SPSS. The theoretical basis uses is the theory of earning, sales volume, operating cost and price. The result show that: the sales volume has a significant effect on net income partially, operating cost has a significant effect on net income partially, the room price has a significant effect on net income partially, sales volume, operating cost and room price have a significant effect on net income simultaneously
Pengaruh Penerimaan Pajak Kendaraan Bermotor dan Bea Balik Nama Kendaraan Bermotor terhadap Pendapatan Asli Daerah untuk Pembangunan di Kabupaten Brebes Tahun 2008-2017 (Studi Empiris pada BPPKAD Kabupaten Brebes) Tuti Alawiyah; Maftukhin; Andi Yulianto; Anisa Sains Kharisma; Yenny Ernitawati
Journal of Accounting and Finance (JACFIN) Vol. 1 No. 1 (2019): Februari
Publisher : Universitas Muhadi Setiabudi

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Abstract

This research was conducted at the Regional Financial and Asset Management Revenue Agency (BPKAD) of Brebes Regency. This study was conducted to determine the variables of motor vehicle tax and motor vehicle name return duties which have a partial or simultaneous effect on local original income. This research was conducted at the BPKAD office, Brebes Regency during the period 2008-2017. Based on the statistical results, the value of the motor vehicle tax calculation (X1) of 5,544 is greater than the ttabel of 2,365 this result shows that the motor vehicle tax affects the original income of the region. The calculated value of motor vehicle name reversal duty (X2) 1.298 is smaller than the 2.365 result shows that the motor vehicle name reversal duty has no effect on the original income of the region. Then the calculated F value of 43,179 is greater than F table 4.46 indicates that there is a simultaneous effect of motor vehicle tax and motor vehicle name duty on the original income of the county. Based on the Determination test, it shows a figure of 0.925. These results show that the effect of motor vehicle tax and motor vehicle name duty on local revenue is 92.5%.
Pengaruh Biaya Produksi dan Biaya Penjualan dalam Meningkatkan Laba Bersih Aldi Prayoga; Hilda Kumala Wulandari; Anisa Sains Kharisma; Yenny Ernitawati; Nasiruddin
Journal of Accounting and Finance (JACFIN) Vol. 1 No. 2 (2019): Agustus
Publisher : Universitas Muhadi Setiabudi

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Abstract

This study aims to examine the effect of Production Costs and Sales Costs on Net Profit. The population in this study is the financial statements of manufacturing companies listed on the Indonesia Stock Exchange (IDX) for the 2018-2020 period. Based on the purposive sampling method, the number of samples used in this study was 15 company using the IBM SPSS program. The method used in this study was a quantitative method. The analysis carried out in this study is multiple linear analysis using hypothesis testing and classical assumption testing. The results of this study indicate that production costs partially have a significant effect on net profit, sales costs partially a have significant effect on net profit, total production costs and selling costs simultaneously have a significant effect on net profit
Pengaruh Akuntabilitas Laporan Keuangan Dana Desa dan Ketaatan Peraturan Perundang-undangan terhadap Kualitas Kinerja Bendahara Desa Veronika Hutapea; Maftukhin; Hilda Kumala Wulandari; Roni; Anisa Sains Kharisma
Journal of Accounting and Finance (JACFIN) Vol. 1 No. 2 (2019): Agustus
Publisher : Universitas Muhadi Setiabudi

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Abstract

Compliance with laws and regulations is an important part that is directly related to the accountability of the performance of government agencies. This study aims to determine and analyze the effect of: accountability of village fund financial statements, compliance with laws and regulations, and accountability of village fund financial statements and compliance with laws and regulations on the quality of performance of village treasurers. The population in the study was 40 village treasurers. Sample selection uses a saturated sampling technique. The data used is primary data. Data collection in this study used questionnaires as research instruments. Test research instruments using validity and reliability tests. The hypothesis test uses a multiple regression test preceded by a normality test, a multicollinearity test and a heteroskedasticity test. Hypothesis testing using SPSS. The theoretical basis used is the theory of accountability of village fund financial statements, compliance with laws and regulations and the quality of performance of the village treasurer. The results showed that: the accountability of village fund financial statements partially has a significant effect on the quality of the village treasurer's performance, partial compliance with laws and regulations does not have a significant effect on the quality of the village treasurer's performance, the accountability of village fund financial statements and compliance with laws and regulations simultaneously have a significant effect on the quality of village treasurer's performance.
Faktor-Faktor Fundamental yang Mempengaruhi Harga Saham (Study Empiris pada Perusahaan Manufaktur) Azizah; Hilda Kumala Wulandari; Anisa Sains Kharisma; Indah Dewi Mulyani; Nur Afridah
Journal of Accounting and Finance (JACFIN) Vol. 1 No. 2 (2019): Agustus
Publisher : Universitas Muhadi Setiabudi

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Abstract

This study was conducted to determine and analyze the level of influence of Current Ratio (CR), Debt to Equity Ratio (DER), Earning Per Share (EPS) and Return On Equity (ROE) on stock prices in manufacturing companies that were flattened on the IDX for the 2016-2018 period. The population contained in this study is the financial statements of manufacturing companies that are flattened on the IDX for the 2016-2018 period. The selection of samples used in the study was purposive sampling with predetermined criteria in accordance with the purpose of the study, so that there were 17 samples using the IBM SPSS program. The results of this study explain that: CR has a significant influence on stock prices, DER partially does not have a significant influence on stock prices, EPS partially has a significant influence on stock prices, ROE partially has a significant influence on stock prices partially, CR, DER, EPS and ROE simultaneously have a significant influence on stock prices
Pengaruh Kesadaran Wajib Pajak dan Sanksi Pajak terhadap Kepatuhan Wajib Pajak dalam Membayar Pajak Bumi dan Bangunan Ririn Widia Astuti; Anisa Sains Kharisma; Roni; Dumadi; Nasiruddin
Journal of Accounting and Finance (JACFIN) Vol. 1 No. 2 (2019): Agustus
Publisher : Universitas Muhadi Setiabudi

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Abstract

This paper aims to find out the influence of taxpayer awareness, tax sanctions on taxpayer compliance in paying Land and Building Tax (PBB) in Teggongan Village. The sample used was 85 respondents. The data used is primary data in the form of distributing questionnaires to all residents of Tegongan Village who are taxpayers. The analytical tool used in this study used a data quantity test tool in the form of validity and reability tests and hypothesis tests in the form of multiple linear regression tests. The results showed that taxpayer awareness does not affect taxpayer compliance in paying land and building taxes, tax sanctions affect taxpayer compliance in paying land and building taxes, taxpayer awareness and tax sanctions jointly affect taxpayer compliance in paying land and building taxes in Teggongan Village
Analisis Ekonomi Menurun dan Suku Bunga Besar terhadap Kredit Macet pada Koperasi Permodalan Nasional Madani Mekar, Kabupaten Brebes Rita Isnaeni; Nasiruddin; Andi Yulianto; Nur Afridah; Anisa Sains Kharisma
Journal of Accounting and Finance (JACFIN) Vol. 2 No. 1 (2020): Februari
Publisher : Universitas Muhadi Setiabudi

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Abstract

Bad debts are often a problem in financial institutions, both government-owned and privately owned financial institutions, because they can interfere with the company's operations. Mekar's National Madani Capital (PNM) as a state-owned financial institution must also understand what aspects can encourage bad debts. The purpose of this study was to analyze the effect of declining economies and large interest rates on bad debts at the PNM Mekar cooperative, Brebes. This study used primary data and the study used was multiple linear regression analysis. The results of the study prove that simultaneously the economy grows and interest rates can affect bad debts and both can explain credit strongly. Partially the economy grew insignificantly on bad debts while interest rates had a significant direct effect on bad debts.
Pengaruh Pengetahuan Pajak dan Sanksi Pajak terhadap Kepatuhan Wajib Pajak Kendaraan Bermotor di Samsat Brebes Kartika Nurul Aeni; Anisa Sains Kharisma; Titi Rahmawati; Roni; Amelia Sholeha
Journal of Accounting and Finance (JACFIN) Vol. 2 No. 1 (2020): Februari
Publisher : Universitas Muhadi Setiabudi

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Abstract

Taxes are people's contributions to the state treasury based on the law (which are enforced) by not getting reciprocal services that can be shown and used to pay taxes. There are factors that affect taxpayer compliance when paying PKB, one of which is tax knowledge, tax sanctions and taxpayer compliance. The sample used was 50 motor vehicle taxpayers using a distributed questionnaire. This study uses sampling with the accidental sampling method, which is a sampling method by taking respondents who happen to meet with the researcher, the sample can be used, if it is seen that the person is suitable as a data source. In this study to test the hypothesis whether there is a significant effect between tax knowledge and tax sanctions with taxpayer compliance in paying motor vehicle taxes at the Brebes SAMSAT. counted as 5,526. This shows that the tax variable (X2) has a significant effect on the motorized vehicle taxpayer compliance variable (Y) in SAMSAT Brebes. There is a significant effect between tax taxes and taxpayer compliance in paying motor vehicle taxes at SAMSAT Brebes.