Garuda - Garba Rujukan Digital

Keahlian dan Tekanan Ketaatan terhadap Audit Judgment pada Auditor Akuntan Publik di Semarang Endang Dwi Wahyuningsih; Hani Krisnawati; Nanik Qosidah; Aniqotunnafiah Aniqotunnafiah
Jurnal Ilmiah Ekonomika & Sains Vol 1 No 1 (2020): JIESA: Jurnal Ilmiah Ekonomika & Sains: Mei 2020
Publisher : Lembaga Penelitian dan Pengabdian kepada Masyarakat (LPPM) - Institut Teknologi dan Bisnis (ITB) Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (379.39 KB)

Tujuan dari penelitian yaitu menganalisis keahlian dan tekanan ketaatan terhadap audit judgment. Desain penelitian ini menggunakan penelitian ekploratif dengan menggunakan data primer dan data skunder. Sampel penelitian yaitu akuntan yang bekerja di Kantor Akuntan Publik di Semarang yang berjumlah 147 responden. Hasil penelitian menjelaskan bahwa keahlian meningkatkan audit judgment. Tekanan ketaatan memberikan kontribusi peningkatan audit judgment secara siginifikan. Hal ini membuktikan bahwa akuntan lebih dipercaya oleh klien karena pengalaman, selain itu tekanan ketaatan memiliki peran untuk meningkatkan secara keseluruhan.

Penentuan Harga Layanan Akses Internet dengan Metode Cost Plus Pricing Menggunakan Pendekatan Full Costing pada Warnet dan Game Online Wijaya Net Yulita Devi Anggraini; Sudarman Sudarman; Mudjiyono Mudjiyono; Aniqotunnafiah Aniqotunnafiah
Jurnal Ilmiah Ekonomika & Sains Vol 1 No 2 (2020): JIESA: Jurnal Ilmiah Ekonomika & Sains: November 2020
Publisher : Lembaga Penelitian dan Pengabdian kepada Masyarakat (LPPM) - Institut Teknologi dan Bisnis (ITB) Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (1006.763 KB)

Penelitian ini menganalisis penghitungan harga layanan akses internet dengan menggunakan metode cost plus pricing dengan pendekatan full costing pada warnet Wijaya Net. Tujuan penelitian ini adalah untuk 1) mengetahui penentuan harga layanan akses internet antara metode perusahaan dengan metode cost plus pricing dengan pendekatan full costing dan 2) mengetahui harga layanan akses internet antara metode perusahaan dengan metode cost plus pricing dengan pendekatan full costing. Penelitian ini adalah sebuah studi kasus, yaitu penelitian tentang objek tertentu kemudian mengambil kesimpulan berdasar analisis data yang terdapat pada objek yang diteliti. Penelitian ini dilakukan dengan cara mengumpulkan, menginterpretasikan, dan menganalisis data dengan melakukan perbandingan antara teori-teori dengan data objektif yang terjadi. Hasil penelitian menunjukkan bahwa 1) terdapat beberapa perbedaan dalam penentuan harga akses internet dengan metode yang diterapkan Wijaya Net dengan penentuan harga akses internet dengan metode cost plus pricing dengan pendekatan full costing, 2) terdapat sedikit perbedaan (selisih) antara antara harga layanan akses internet menurut metode perusahaan dengan metode cost plus pricing dengan pendekatan full costing. Selisih tersebut sebesar Rp. 216 karena Wijaya Net mempergunakan harga akses layanan yang didapatkan dari hasil survei kepada pesaing yaitu sebesar Rp. 1.500 sementara penghitungan dengan metode cost plus pricing dengan pendekatan full costing menghasilkan harga akses internet sebesar Rp. 1.716. Sehingga seharusnya warnet Wijaya mempergunakan memakai perhitungan yang dibuat dengan teori cost plus pricing dengan pendekatan full costing karena terbukti lebih menguntungkan daripada harga yang dihitung dengan metode perusahaan.

Pengenalan Proses Perhitungan Harga Pokok Produksi Produk Gula Aren di Desa Margosari Kecamatan Limbangan Kabupaten Kendal Bambang Widjanarko Susilo; Y Sutomo; Aniqotunnafiah Aniqotunnafiah; Deddy Krisdiyanto; Ninik Dwi Atmini
Jurnal Pengabdian kepada Masyarakat STIE AKA Semarang Vol 2 No 1 (2023): Februari: Jurnal Pengabdian kepada Masyarakat (Abdimas)
Publisher : Lembaga Penelitian dan Pengabdian kepada Masyarakat (LPPM) Institut Teknologi dan Bisnis (ITB) Semarang

Pengabdian kepada masyarakat ini bertujuan untuk memperkenalkan dan meningkatkan pemahaman tentang proses perhitungan harga pokok produksi produk gula aren. Metode ceramah yang menggunakan media visual sebagai alat bantu dan diakhiri dengan sesi tanya jawab sangat efektif dalam menyampaikan materi.

Pemetaan Potensi Desa bagi Pengembangan UMKM di Desa Cerme, Kec. Juwangi, Kab. Boyolali Endang Dwi Wahyuningsih; Heru Yulianto; Aniqotunnafiah Aniqotunnafiah
Jurnal Pengabdian kepada Masyarakat STIE AKA Semarang Vol 2 No 1 (2023): Februari: Jurnal Pengabdian kepada Masyarakat (Abdimas)
Publisher : Lembaga Penelitian dan Pengabdian kepada Masyarakat (LPPM) Institut Teknologi dan Bisnis (ITB) Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54066/abdimas.v2i1.272

Kegiatan pengabdian kepada masyarakat ini dilakukan di Desa Cerme Kecamatan Juwangi Kabupaten Boyolali terhadap pelaku usaha mikro ( UMKM), dengan tujuan awal pemetaan (identifikasi masalah, melalui wawancara dengan pelaku usaha dan perangkat desa) agar dapat diketahui potensi desa bagi pengembangan UMKM, kemudian dilanjutkan dengan persiapan kegiatan pengabdian kepada masyarakat selanjutnya secara berkelanjutan. Kegiatan pengabdian kepada masyarakat selanjutnya adalah berupa ceramah dan diskusi tentang kewirausahaan dan pengelolaan keuangan (penentuan harga jual produk serta pembukuan sederhana). Tahap kedua berupa ceramah dan diskusi tentang pemasaran (digital marketing) dengan menggunakan handphone dan praktek inovasi kemasan. Tahap ketiga berupa pendampingan pembuatan laporan keuangan (berupa ceramah, diskusi dan sekaligus praktek tentang pengetahuan akuntansi, penyimpanan bukti transaksi, pencatatan transaksi dan klasifikasi transaksi yang dilakukan dalam beberapa tahap kegiatan) sampai pelaku usaha dapat membuat laporan keuangan secara mandiri.

Pengaruh Perputaran Modal Kerja, Perputaran Piutang, Perputaran Persediaan, Perputaran Kas Terhadap Profitabilitas Perusahaan Manufaktur Subsektor Makanan Dan Minuman Periode Tahun 2018-2021 Aniqotunnafiah Aniqotunnafiah; Heru Yulianto; Utami Puji Lestari
Journal Of Business, Finance, and Economics (JBFE) Vol 4, No 1 (2023): Journal Of Business, Finance, and Economics (JBFE)
Publisher : Universitas Veteran Bangun Nusantara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32585/jbfe.v4i1.3778

This study aims to analyze the effect of working capital turnover, accounts receivable turnover, inventory turnover and cash turnover on profitability in food and beverage companies listed on the Indonesia Stock Exchange for the period 2018-2021. The population in the study are food and beverage companies listed on the Stock Exchange Indonesia. The samples that meet the criteria based on the purposive sampling method in this study are 48 manufacturing companies listed on the Indonesia Stock Exchange for the 2018-2021 period. The analysis used is multiple regression analysis which serves to see the effect of independent variables on the dependent variable both jointly and individually which is preceded by the classic assumption test which consists of a normality test, multicollinearity test, autocorrelation test and heteroscedasticity test. While hypothesis testing is done using the t test. The results of data analysis show that working capital turnover has an effect on profitability, accounts receivable turnover has no effect on profitability, inventory turnover has an effect on profitability, cash turnover has no effect on profitability.

Pengenalan Proses Perhitungan Harga Pokok Produksi Produk Gula Aren di Desa Margosari Kecamatan Limbangan Kabupaten Kendal Bambang Widjanarko Susilo; Y Sutomo; Aniqotunnafiah Aniqotunnafiah; Deddy Krisdiyanto; Ninik Dwi Atmini
Jurnal Pengabdian kepada Masyarakat STIE AKA Semarang Vol 2 No 1 (2023): Februari: Jurnal Pengabdian kepada Masyarakat (Abdimas)
Publisher : Lembaga Penelitian dan Pengabdian kepada Masyarakat (LPPM) Institut Teknologi dan Bisnis (ITB) Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54066/abdimas.v2i1.269

Pengabdian kepada masyarakat ini bertujuan untuk memperkenalkan dan meningkatkan pemahaman tentang proses perhitungan harga pokok produksi produk gula aren. Metode ceramah yang menggunakan media visual sebagai alat bantu dan diakhiri dengan sesi tanya jawab sangat efektif dalam menyampaikan materi.

Pemetaan Potensi Desa bagi Pengembangan UMKM di Desa Cerme, Kec. Juwangi, Kab. Boyolali Endang Dwi Wahyuningsih; Heru Yulianto; Aniqotunnafiah Aniqotunnafiah
Jurnal Pengabdian kepada Masyarakat STIE AKA Semarang Vol 2 No 1 (2023): Februari: Jurnal Pengabdian kepada Masyarakat (Abdimas)
Publisher : Lembaga Penelitian dan Pengabdian kepada Masyarakat (LPPM) Institut Teknologi dan Bisnis (ITB) Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54066/abdimas.v2i1.272

Kegiatan pengabdian kepada masyarakat ini dilakukan di Desa Cerme Kecamatan Juwangi Kabupaten Boyolali terhadap pelaku usaha mikro ( UMKM), dengan tujuan awal pemetaan (identifikasi masalah, melalui wawancara dengan pelaku usaha dan perangkat desa) agar dapat diketahui potensi desa bagi pengembangan UMKM, kemudian dilanjutkan dengan persiapan kegiatan pengabdian kepada masyarakat selanjutnya secara berkelanjutan. Kegiatan pengabdian kepada masyarakat selanjutnya adalah berupa ceramah dan diskusi tentang kewirausahaan dan pengelolaan keuangan (penentuan harga jual produk serta pembukuan sederhana). Tahap kedua berupa ceramah dan diskusi tentang pemasaran (digital marketing) dengan menggunakan handphone dan praktek inovasi kemasan. Tahap ketiga berupa pendampingan pembuatan laporan keuangan (berupa ceramah, diskusi dan sekaligus praktek tentang pengetahuan akuntansi, penyimpanan bukti transaksi, pencatatan transaksi dan klasifikasi transaksi yang dilakukan dalam beberapa tahap kegiatan) sampai pelaku usaha dapat membuat laporan keuangan secara mandiri.

Pengaruh Perputaran Modal Kerja, Perputaran Piutang, Perputaran Persediaan, Perputaran Kas Terhadap Profitabilitas Perusahaan Manufaktur Subsektor Makanan Dan Minuman Periode Tahun 2018-2021 Aniqotunnafiah Aniqotunnafiah; Heru Yulianto; Utami Puji Lestari
Journal Of Business, Finance, and Economics (JBFE) Vol 4 No 1 (2023): Journal Of Business, Finance, and Economics (JBFE)
Publisher : Universitas Veteran Bangun Nusantara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32585/jbfe.v4i1.3778

This study aims to analyze the effect of working capital turnover, accounts receivable turnover, inventory turnover and cash turnover on profitability in food and beverage companies listed on the Indonesia Stock Exchange for the period 2018-2021. The population in the study are food and beverage companies listed on the Stock Exchange Indonesia. The samples that meet the criteria based on the purposive sampling method in this study are 48 manufacturing companies listed on the Indonesia Stock Exchange for the 2018-2021 period. The analysis used is multiple regression analysis which serves to see the effect of independent variables on the dependent variable both jointly and individually which is preceded by the classic assumption test which consists of a normality test, multicollinearity test, autocorrelation test and heteroscedasticity test. While hypothesis testing is done using the t test. The results of data analysis show that working capital turnover has an effect on profitability, accounts receivable turnover has no effect on profitability, inventory turnover has an effect on profitability, cash turnover has no effect on profitability.

Administrasi Keuangan bagi Karang Taruna Mahkota Desa Bandungrejo Kecamatan Mranggen Kabupaten Demak Sudarman Sudarman; Yetti Iswahyuni; Nanik Qosidah; Aniqotunnafiah Aniqotunnafiah
JURNAL PENGABDIAN KEPADA MASYARAKAT SISTHANA Vol. 1 No. 1 (2019): Juni : Jurnal Pengabdian Kepada Masyarakat Sisthana
Publisher : Stikes Kesdam IV/Diponegoro Semarang, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/pkmsisthana.v1i1.174

Youth organizations have the potential to build the nation and as agents of change, therefore their existence needs to be managed professionally so that they truly contribute to regional development. Within the village environment, there are many potentials that can be developed as alternative capital for regional development. It is hoped that the implementation of strategic management in its management will produce work programs that are appropriate to the needs and potential resources owned by the village/kelurahan, as capital in developing the village. The concept of strategic management includes how an organization makes strategic plans, coordinates and implements programs and evaluates them. In several kelurahans within the sub-district, the existence of youth organizations tended to show less of their role in promoting village development. The existence of this organization seems to be just a formality to complement activities in the village. The awareness of residents to use this organization as a forum for activities and to participate in developing their area is very lacking. The organizing process requires funds to run the programs that have been planned. In general, the obstacles to realizing work programs include funding issues. With sufficient funding, young people can develop their potential, to empower villages and their communities (carry out the activities needed) and provide added value and increase welfare. However, in reality in society, these organizations are not managed properly and optimally because they are constrained by financing. One of the efforts to attract funds is by submitting proposals for funds to certain institutions, both government and non-government organizations. Most of them do not know how to make a proposal for funding an activity. Furthermore, the regional autonomy policy provides opportunities for regions to develop themselves and their communities in accordance with regional needs/interests, so the role of youth as a nation's potential and development constellation cannot be separated from village/sub-district development.

Sosialisasi Akuntansi Keuangan Desa di Desa-Desa Kecamatan Bancak Kabupaten Semarang Sudarman Sudarman; Endang Dwi Wahyuningsih; Mudjiyono Mudjiyono; Hani Krisnawati; Aniqotunnafiah Aniqotunnafiah
JURNAL PENGABDIAN KEPADA MASYARAKAT SISTHANA Vol. 2 No. 1 (2020): Juni : Jurnal Pengabdian Kepada Masyarakat Sisthana
Publisher : Stikes Kesdam IV/Diponegoro Semarang, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/pkmsisthana.v2i1.175

Accounting information has an important role in achieving business success, including for small businesses. Accounting is one way to produce financial information that can be used by management as a basis for making strategic decisions. Reports produced include balance sheets, profit/loss reports, changes reports and cash flow reports. All of these reports can be used by information users. For small business actors in villages, it is minimal to have accounting records, most of them make business decisions based on experience alone. Small business development is needed to make it strong, both related to development both external to the company and in managing the company's internal. If from an internal perspective, the management of small businesses still considers that the accounting process is still not very important to implement. Empowerment of business management management is very necessary. Good financial reports can provide useful financial information for making strategic business decisions. This community service is expected to increase the ability of business actors in the villages of Bancak District, Semarang Regency so that they can provide information on the financial condition of businesses that are being run for each reporting period. The community service team of ITB Semarang Accounting Study Program lecturers conducted community outreach activities in the form of simple lectures and training. The results of this community service were well received by participants in the Financial Accounting socialization and training for business actors in Bancak District, Semarang Regency.

Title

Found 16 Documents
Search

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Title Search

Found 16 Documents Search

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Title

Found 16 Documents
Search