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DETERMINAN PENDAPATAN PEDAGANG PASAR PALUR KABUPATEN KARANGANYAR Mei Puspitasari; Ismunawan
Juremi: Jurnal Riset Ekonomi Vol. 1 No. 6: Mei 2022
Publisher : Bajang Institute

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Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh modal usaha, lama usaha, jam kerja dan lokasi terhadap pendapatan pedagang Pasar Palur Kabupaten Karanganyar. Metode penelitian ini menggunakan kuantitatif dengan objek pedagang Pasar Palur Kabupaten Karanganyar. Teknik penarikan sampel menggunakan probability sampling sebanyak 85 responden dengan rumus slovin melalui penyebaran kuesioner secara random. Adapun analisis data meliputi (1) pengujian instrumen data yaitu uji validitas serta uji reliabilitas, (2) pengujian asumsi klasik berupa uji normalitas, uji multikolinieritas dan uji heteroskedastistas, (3) regresi linier berganda serta pengujian hipotesis terdiri koefisien determinasi(R2), Uji F dan uji t dengan aplikasi SPSS versi 25. Hasil riset yang dilakukan ini menunjukkan variabel modal usaha, lama usaha, jam kerja dan lokasi secara simultan memberikan pengaruh signifikan terhadap pendapatan pedagang Pasar Palur Kabupaten Karanganyar. Secara parsial, variabel modal usaha, jam kerja dan lokasi berpengaruh signifikan terhadap pendapatan pedagang Pasar Palur Kabupaten Karanganyar. Sementara variabel lama usaha tidak berpengaruh signifikan terhadap pendapatan pedagang Pasar Palur Kabupaten Karanganyar.
ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI KUALITAS INFORMASI LAPORAN KEUANGAN PEMERINTAH DAERAH SURAKARTA Maulia Junyka Widyawati; Ismunawan
Juremi: Jurnal Riset Ekonomi Vol. 1 No. 6: Mei 2022
Publisher : Bajang Institute

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Abstract

Penelitian ini tujuannya mengetahui dan melakukan uji pengaruh Sistem Pengawasan Keuangan, Pengendalian Internal, Kualitas SDM, dan Pemanfaatan Teknologi Informasi terhadap Kualitas Informasi Laporan Keuangan Pemerintah Daerah Surakarta. Metode kuantitatif dipergunakan pada penelitian ini yakni menerapkam serta data yang didapat dianalisa mempergunakan teknik analisis regresi linier berganda berbantuan SPSS versi 21. Populasinya yaitu semua SKPD di Kota Surakarta sebanyak 36 SKPD dengan jumlah pegawai 5.606. Sampel yang dipakai sejumlah 72 responden dengan memilih subjek mempergunakan metode purposive sampling meliputi pegawai bagian penatausahaan keuangan/akuntansi dan kepala subbagian keuangan. Hasil penelitian secara bersamaan Sistem Pengendalian Internal, Pemanfaatan Teknologi Informasi, Kualitas SDM dan Pengawasan Keuangan memberi pengaruh pada Kualitas Informasi Laporan Keuangan Pemerintah Daerah Surakarta. Secara individual bahwa Sistem Pengendalian Internal dan Pengawasan Keuangan memberi pengaruh pada Kualitas Informasi Laporan Keuangan Pemerintah Daerah Surakarta, sementara tidak ada pengaruh Kualitas SDM dan Pemanfaatan Teknologi Informasi pada Kualitas Informasi Laporan Keuangan Pemerintah Daerah Surakarta.
PENGARUH KESADARAN, PENGETAHUAN, PELAYANAN FISKUS DAN SANKSI PERPAJAKAN TERHADAP KEPATUHAN WAJIB PAJAK ORANG PRIBADI DI KOTA SURAKARTA Sukma Trihana; Ismunawan Ismunawan
Jurnal Inovasi Penelitian Vol 2 No 12: Mei 2022
Publisher : Sekolah Tinggi Pariwisata Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47492/jip.v2i12.1511

Abstract

The government in current years has taken various methods to increase country sales, particularly tax income. every year the variety of tax income goals will increase due to the need for country spending which maintains to growth each year. Taxes are received from network contributions, while paying taxes, the country does now not offer direct compensation. Taxes are coercive and the proceeds need to be used for country wishes. This have a look at goals to look at the effect of taxpayer focus, taxpayer information, tax provider services and tax sanctions on character taxpayer compliance because of the impact of covid-19. This research have become performed on character taxpayers in the town of Surakarta, the sort of records used modified into quantitative information. The statistics supply uses number one information. The populace within the take a look at become 142,210 character taxpayers. The variables on this have a observe are independent variables, especially taxpayer cognizance (X1) Taxpayer knowledge (X2) financial provider (X3) and Tax Sanctions (X4), on the same time because the structured variable is person taxpayer compliance (Y) The sample used is a hundred respondents the use of Slovin's additives. gathering facts the usage of a questionnaire. Assumption check using take a look at: multicollinearity, heteroscedasticity and normality. The records evaluation technique used more than one linear regression analysis, t test, F take a look at and R2 test with the assist of SPSS version 19 for home home windows. The results of the have a look at know-how that: 1) taxpayer consciousness has a huge impact on man or woman taxpayer compliance; 2) Taxpayer knowledge has no considerable impact on individual taxpayer compliance; 3) tax sanctions have a big effect on man or woman taxpayer compliance; and 4) tax provider services have a large impact on character taxpayer compliance.
Analisa Kompetensi SDM, Informasi Akuntansi, Teknologi Informasi, dan Penerapan SAK-EMKM terhadap Kualitas Kinerja UMKM Siti Aisyah; Ismunawan Ismunawan
JEBDEKER: Jurnal Ekonomi, Manajemen, Akuntansi, Bisnis Digital, Ekonomi Kreatif, Entrepreneur Vol 1 No 1 (2020): Desember 2020
Publisher : Sekolah Tinggi Ilmu Ekonomi Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56456/jebdeker.v1i1.39

Abstract

Tujuan dari penelitian ini adaah untuk menganalisis kompetensi sumber daya manusia, informasi akuntansi, teknologi informasi dan penerapan SAK-EMKM terhadapkualitas kinerja UMKM di pusat pengrajin gitar Desa Mancasan. Sampel dalam penelitian ini terdiri dari 54 pemilik UMKM. Data diperoleh melalui narasumber dengan metode observasi, wawancara, dan pengisian kuesioner. Teknik pengambilan sampel menggunakan random sampling dan teknik analisis regresi linier berganda, uji t, uji f, analisis koefisien determinasi (R­2). Hasil penelitian ini menunjukan kompetensi SDM, informasi akuntansi, teknologi informasi dan penerapan SAK EMKM secara simultan mempengaruhi kuaitas kinerja UMKM di pusat pengrajin gitar kecil di desa The purpose of this study is to analyze the competencies of human resources, accounting information, information technology and the application of SakEmkm to the quality of MSME performance at the Mancasan village guitar craftsman center. The sample in this study consisted of 54 MSME owners. Data was obtained through resource persons with methods of observation, interviews , and filling out questionnaires. The sampling technique uses random sampling and data analysis techniques using multiple linear regression analysis, t test, f test, analysis of the coefficient of determination (R2). The results of this study indicate the competency of HR, Accounting Information, Information Technology and the implementation of the SAK EMKM simultaneously affect the quality of performance of MSME in the center of small guitar craftsmen in the village.
DETERMINAN YANG MEMPENGARUHI HARGA SAHAM Nindi Sulistianingsih; Ismunawan
JEMBA: JURNAL EKONOMI, MANAJEMEN, BISNIS DAN AKUNTANSI Vol. 1 No. 3: Mei 2022
Publisher : Bajang Institute

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Abstract

This research was conducted to understand the rewards for issuinfinancial initiatives that are formed from profitability, liquidity, solvency and campaign initiatives on the interpretation of the forward-looking portfolios of automotive and molecular companies scheduled on the Indonesia Stock Exchange (IDX) during the 2016-2019 days. In this analysis, profitability initiatives are measured using Return On Assets (ROA), liquidity is measured using the Current Ratio (CR), solvency is measured using Debt to Equity Ratio (DER), and campaign initiatives are measured using Turn Asset Turn Over (TATO). In this analysis, the law of collecting a representative is used as part of this analysis, namely purposive sampling. The number of representatives participating in this analysis is 9 automotive and molecular companies scheduled on the Indonesia Stock Exchange (IDX) for a grace period of 4 days 2016-2019 which allows the benchmark to be set. The hint polemic method used in this analysis is Multiple Linear Regression Analysis. The results of the polemic examination of the analytical instructions show that the causes of profitability, liquidity, solvency and campaign initiatives have an impact on the interpretation of holdings. The results contained show that financial initiatives can strengthen the interpretation of a company's forward holdings
PENGARUH BUDAYA ORGANISASI, SISTEM PENGENDALIAN INTERNAL DAN TEKNOLOGI INFORMASI TERHADAP KUALITAS LAPORAN KEUANGAN Jenny Maulany Indrasari; Ismunawan
Jurnal Ekonomi Bisnis dan Akuntansi Vol. 3 No. 1 (2023): April : Jurnal Ekonomi Bisnis dan Akuntansi (JEBAKU)
Publisher : Pusat Riset dan Inovasi Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jebaku.v3i1.732

Abstract

The purpose of this study is to test the influence of Organizational Culture, Internal Control Systems, and Information Technology on the Quality of Financial Statements. The study population was all employees of PT Solo Murni and a sample was taken, namely 42 employees in the financial division of PT Solo Murni.The data obtained was primary data obtained from the distribution of questionnaires with a total of 24 questions. Each question is measured by five likert scales. The data analysis technique in this study uses multiple linear regression analysis techniques. The results showed that the variables of Organizational Culture, Internal Control System, and Information Technology partially had a positive and significant effect on the Quality of Financial Statements. Simultaneously, Organizational Culture Variables, Internal Control Systems, and Information Technology have a significant effect on the Quality of Financial Statements. Keyword : Organizational Culture, Internal Control Systems, Information Technology , Quality of Financial Statements
Peran Ekonomi Kreatif Dalam Meningkatkan Pendapatan UMKM Pusat Grosir Solo di Masa Pandemi Covid-19 Dhany Prasetyo; Ismunawan Ismunawan
Mandiri : Jurnal Akuntansi dan Keuangan Vol. 1 No. 3 (2022): Oktober 2022
Publisher : Lembaga Riset Ilmiah, Yayasan Mentari Meraki Asa

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (372.365 KB) | DOI: 10.59086/jak.v1i3.153

Abstract

This study aims to determine the role of the creative economy in increasing the income of MSMEs at the Solo Wholesale Center during the Covid-19 pandemic. This study applies a qualitative descriptive approach. Data collection techniques apply interview, observation, and documentation techniques. The data analysis method uses an interactive model consisting of four steps of analysis, namely data collection, presentation, data reduction, and drawing conclusions. The results of the study show that the creative economy implemented by traders at PGS Solo has a positive influence on business continuity, although the increase in income obtained has not been able to cover the decrease in income felt during the Covid-19 pandemic. The creative economy is able to foster enthusiasm and optimism to survive and rise in running a business during the Covid-19 pandemic.
Apa Penting Pembukuan di UKM? Study Kasus Pada Unit Usaha / UKM PPS Adh - Dhuhaa Gentan, Baki , Sukoharjo Ismunawan Ismunawan
Jurnal Pengabdian Masyarakat STIE Surakarta Vol 1 No 1 (2022): Juni 2022
Publisher : Sekolah Tinggi Ilmu Ekonomi Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56456/dimaseta.v1i1.5

Abstract

Unit Usaha atau UKM masih banyak kendala yang dihadapi untuk bisa berkembang, baik dari aspek produksi maupun manajemen usahanya. Pada aspek produksi antara lain teknologi/peralatan, kontinyuitas produksi, keseragaman kualitas, packing, labeling, dll, sedangkan pada aspek manajemen usahanya adalah belum banyak dilakukan dukungan promosi, strategi pengembangan pemasaran, serta distribusi yang terbatas dan pembukuan atas hasil usahanya. Begitu pula yang dialami oleh Unit usaha atau UKM PPS Adh-Dhuha yang berada di wilayah Gentang, Baki, Sukoharjo . Dimana Unit Usaha atau UKM PPS Adh-Dhuha masih merupakan usaha berskala kecil yang juga memiliki kendala dalam hal manajemen, khususnya dalam hal pencatatan hasil usahanya. Untuk mengatasi permasalahan tersebut maka dilaksanakan kegiatan Pengabdian Bagi Masyarakat yang memberikan memberikan penjelasan mengenai pentingnya pembukuan dan pelatihan mengenai pembuatan pembukuan secara sederhana dengan menggunakan laporan keungan atas semua kegiatan operasional Unit Usaha atau UKM serta mengevaluasi perhitungan harga pokok penjualannya. kegiatan Pengabdian ini diharapkan, pelaku Unit Usaha atau UKM mampu melakukan pembukuan atas usahanya secara rutin dengan menyajikan laporan keungan dan menghitung harga pokok penjualan dengan benar serta melakukan pengendalian maupun perencanaan atas usahanya.
DETERMINAN UNTUK MENILAI KINERJA KEUANGAN Ayom Handayani; Ismunawan Ismunawan
Juremi: Jurnal Riset Ekonomi Vol. 2 No. 6: Mei 2023
Publisher : Bajang Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53625/juremi.v2i6.5618

Abstract

This study aims to analyze liquidity, profitability, solvency, activity and firm size on the financial performance of chemical manufacturing companies in the Indonesia Stock Exchange for the 2017-2021 period. The research approach used in this research is quantitative. The population of this research is all manufacturing companies in the chemical sub-sector on the IDX. Sampling in this study using purposive sampling method with a total sample of 9 companies and 5 periods of financial statements. Analysis of liquidity indicators Current Ratio (CR). Analysis of profitability indicators Return on Equity (ROE). The solvency analysis of the indicator is Debt to Equity Ratio (DER). Analysis of activity indicators Inventory Turnover (IT). The indicator company size is Ln total assets. Financial performance is assessed with the Return on Assets indicator. The analysis technique used was descriptive statistics, classical assumption test (multicollinearity test and autocorrelation test), t test, f test, coefficient of determination test and multiple linear regression analysis. The results of this study indicate that Liquidity (CR) has a significant effect on financial performance, Profitability (ROE) has a significant effect on financial performance, Solvency (DER) has a significant effect on financial performance, Activity (IT) has no significant effect on financial performance. (LN) has a significant effect on improving financial performance. Together, Liquidity (CR), Profitability (ROE), Solvency (DER), Activity (IT) and Firm Size have a significant effect on financial performance
PENGAARUH CURRENT RATIO ,NET PROFIT MARGIN DEBT ASSETS TO RATIO, DAN PERPUTARAN PERSEDIAAN TERHADAP LABA PERUSAHAN Rizqiani Nur Rhomadhoni; Ismunawan Ismunawan
JEMBA: JURNAL EKONOMI, MANAJEMEN, BISNIS DAN AKUNTANSI Vol. 2 No. 4: Juli 2023
Publisher : Bajang Institute

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Abstract

The purpose of further research is to obtain information about the effect of the power ratio, contribution margin, debt ratio and reserve turnover ratio on the company's bottom line. In his research, researchers used quantitative research methods to determine the samples according to the needs of the researchers. Six telecommunications coompanies are.listed on the Indonesia, Stock Exchange (IDX). which is used as a sample in conducting further research. The analysis tool is multiple regression, the result is that the current ratio (CR) has no. signiificant effect on company results, net profit margin has a positive but not significant effect, load ratio has a positive, and significant effect on company income. company results and sales. Company results are significant by company results