Article Per Year (5 Year)
p-Index From 2020 - 2025
0.817
P-Index
This Author published in this journals
All Journal Jurnal Akuntansi dan Pajak Jurnal Ilmiah Keuangan Akuntansi Bisnis
Darmanto Darmanto
Institut Teknologi Bisnis AAS Indonesia
Economics, Econometrics & Finance Social Sciences

Published : 4 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 4 Documents
Search

 1 
Pengelolaan Dana Bantuan Operasional Sekolah Di SMK Batik 1 Surakarta Ahmad Turmudi; Yuwita Ariessa Pravasanti; Darmanto Darmanto
Jurnal Ilmiah Keuangan Akuntansi Bisnis (JIKAB) Vol 1 No 3 (2022): Jurnal Ilmiah Keuangan Akuntansi Bisnis
Publisher : Nur Science Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53088/jikab.v1i3.33

Abstract

The study was to determine the effective, efficient, and transparent processing of BOS management at SMK Batik 1 Surakarta. This research is a qualitative descriptive study. In this qualitative research, interviews and observations as well as document reviews are the main data collection methods. The data was analyzed in 3 steps, namely: data collection, data reduction, and data display. The result of BOS report at SMK Batik 1 Surakarta was credible. It can be credible because it was showing effectiveness and efficiency. The evidence was the budget plan is by the outcome of the expenses budget. SMK Batik 1 Surakarta also strives to expose the results of the BOS management to all parties involved.
Pengelolaan Dana Desa, Akuntabilitas Dan Partisipasi Masyarakat Terhadap Pembangunan Desa Guwokajen, Sawit, Kabupaten Boyolali Ferta Solidahwati; Darmanto Darmanto; Yuwita Ariessa Pravasanti
Jurnal Ilmiah Keuangan Akuntansi Bisnis (JIKAB) Vol 2 No 1 (2023): Jurnal Ilmiah Keuangan Akuntansi Bisnis
Publisher : Nur Science Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53088/jikab.v2i1.36

Abstract

This study aims to determine Village Fund Management, Accountability and Community Participation in Village Development in Guwokajen Village, Sawit District, Boyolali Regency. The data used is primary data. Data analysis methods, Descriptive Statistical Test, Validity Test, Reliability Test and Classical Assumption Test. Classical Assumption Test consists of normality test, multicollinearity test and heteroscedasticity test. Hypothesis testing using multiple linear regression F test, t test and R2 based on the results of research that has been carried out on all data obtained in Guwokajen Village, it is concluded that Village Fund Management accountability and community participation have a positive and significant influence on village development. Village Fund Management, Accountability and Community Participation simultaneously have a positive effect on the amount of development in Guwokajen village. Keywords: Village fund management, accountability, community participation and village development
Pengaruh Modal Usaha, Jam Kerja serta Unit Terjual terhadap Tingkat Pendapatan pelaku UMKM Sektor Perdagangan di Kecamatan Banjarsari, Kota Surakarta Wikan Budi Utami; Eka Septina Sobriani; Darmanto Darmanto
Jurnal Akuntansi dan Pajak Vol 23, No 2 (2023): JAP : Vol. 23, No. 2, Agustus 2022 - Januari 2023
Publisher : ITB AAS INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jap.v23i2.6031

Abstract

This study aims to determine the factors that influence the income of SMEs in the trade sector in Banjarsari District, Surakarta City. The independent variables in this study are working capital, working hours and units sold. While the dependent variable is the income of SMEs in the trading sector in Banjarsari District, Surakarta City. The sample used in this study were 69 SMEs in the trade sector in Banjarsari District, Surakarta City. Data was collected by distributing questionnaires to respondents. The analysis used is multiple regression analysis with SPSS version 28 program. The results of this study indicate that the three variables have a significant effect on the income of MSMEs in the trading sector in Banjarsari District, Surakarta City.
Analisis Perbandingan Kinerja Keuangan Perusahaan Layanan Kesehatan Dan Perusahaan Jasa Transportasi Pada Masa Pandemi Covid 19 Di Indonesia Muhammad Cholis; Darmanto Darmanto
Jurnal Akuntansi dan Pajak Vol 25, No 2 (2024): JAP, Vol. 25, No. 02, Agustus 2024 - Januari 2025
Publisher : ITB AAS INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jap.v25i2.14791

Abstract

The company's financial performance is the result of the company's operating activities presented in the form of financial ratio numbers. In this study, the financial ratios used as proxies for financial performance are the current ratio, debt to asset ratio or liability to asset, net profit margin ratio, and working capital turnover ratio. The purpose of the study was to analyze the comparative financial performance of the health service and transportation service company groups during the Covid-19 pandemic using the independent sample t-test. This study also tested the comparative financial performance of the sample companies in the period before and during the Covid-19 pandemic as an additional test, using the paired sample t-test. The sample selection was carried out by purposive sampling, with the research sample being a group of health service and transportation service companies listed on the Indonesia Stock Exchange in the period 2018 to 2021. The results of the study were that the variables of the current ratio and liability to asset ratio of health service companies were significantly different from transportation service companies. Meanwhile, the net profit margin ratio and working capital turnover ratio did not differ significantly between health service companies and transportation service companies. In addition, the results also showed that although there was no significant difference between the periods before and during the pandemic, all research variables had an average figure that increased during the Covid-19 pandemic compared to before the Covid-19 pandemic.
Co-Authors Ahmad Turmudi Eka Septina Sobriani Ferta Solidahwati Muhammad Cholis Wikan Budi Utami Yuwita Ariessa Pravasanti