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All Journal TINTA NUSANTARA : Jurnal Ekonomi, Manajemen, dan Akuntansi
Angga Kusumah
Sekolah Tinggi Ilmu Ekonomi Nusantara Sangatta
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Social Sciences

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Analisis Anggaran Belanja Dinas Pertanian dan Peternakan Kabupaten Kutai Timur pada Subbagian Umum dan Kepegawaian Amiruddin Amiruddin; Angga Kusumah; Anis Dwi Purmita Sari
Tinta Nusantara 2018 Vol.1 Vol 2 No 1 (2016): JURNAL TINTA NUSANTARA
Publisher : Sekolah Tinggi Ilmu Ekonomi Nusantara Sangatta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55770/tn.v2i1.14

Abstract

Tujuan penelitian ini adalah untuk mengetahui berapa besar tingkat selisih penyerapan anggaran belanja dinas dan tingkat efisiensi penyerapan anggaran sehingga dapat menjadi informasi bagi Sub Bagian Umum dan Kepegawaian dalam melakukan perencanaan anggaran belanja dinas yang akan datang. Karena anggaran belanja dinas merupakan pedoman bagi pemegang anggaran untuk menjalankan kegiatannya dalam rangka mencapai tujuan dan hasil yang ingin dicapai satuan kegiatan yang dianggarakan. Dari hasil analisa pembahasan yang dilakukan penulis, analisis dapat diambil kesimpulan, bahwa pada tahun 2011 s/d 2015 terdapat selisih realisasi anggaran yang bersaldo negatif yang menunjukkan adanya efisiensi anggaran belanja dari anggaran pendapatan belanja daerah. Pada tahun 2011 selisih anggaran belanja sebesar Rp. -174.016.446, pada tahun 2012 selisih anggaran belanja sebesar Rp. -37.043.220, pada tahun 2013 selisih anggaran belanja sebesar Rp. -111.216.099, pada tahun 2014 selisih anggaran belanja sebesar Rp. -119.625.475, pada tahun 2015 selisih anggaran belanja sebesar Rp. -117.862.200. Hasil analisis selisih dan analisis efisiensi sangat berpengaruh untuk dapat mengetahui hasil kerja anggaran dan realisasi belanja langsung APBD pada setiap tahunnya.
PENERAPAN AKUNTANSI BERDASARKAN SAK EMKM PADA DIAN LAUNDRY SANGATTA Angga Kusumah; Henri Fauli; Raudatul Jannah
Tinta Nusantara 2018 Vol.1 Vol 8 No 1 (2022): JURNAL TINTA NUSANTARA
Publisher : Sekolah Tinggi Ilmu Ekonomi Nusantara Sangatta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55770/tn.v8i1.91

Abstract

The purpose of this study was to determine whether Dian Laundry Sangatta implemented the preparation of financial statements based on SAK EMKM. This research is a comparative descriptive study, with more of a description of the results of interviews and documentation studies as well as comparing theory and reality in the field. The data that has been obtained will be analyzed qualitatively and described in descriptive form. Based on the research that has been done, Dian Laundry has not carried out journal recording and summarization activities in accordance with existing accounting standards, so there needs to be improvements and additions to the activities of this stage and Dian Laundry also does not have and prepare financial reports in accordance with SAK EMKM.
PENGARUH MODAL TERHADAP PENDAPATAN PEDAGANG PASAR SANGATTA SELATAN KABUPATEN KUTAI TIMUR Nermala Nermala; Nuuridha Matiin; Angga Kusumah
Tinta Nusantara 2018 Vol.1 Vol 8 No 1 (2022): JURNAL TINTA NUSANTARA
Publisher : Sekolah Tinggi Ilmu Ekonomi Nusantara Sangatta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55770/tn.v8i1.99

Abstract

The purpose of this study was to determine how the effect of capital on the income of South Sangatta market traders. To apply these objectives, a descriptive method is used with the help of the SPSS version 20 program with the formulas, namely simple regression analysis, t test and r test. And the sample in this study were 67 traders. The hypothesis which states that working capital has a significant effect on the level of income is accepted. After calculating the value of the determinant coefficient (R2) of 0.162 or 16.2%. This means that the capital variable on income contributes quite effectively while the remaining 83.8% is influenced by other variables.
PENERAPAN AKUNTANSI BERDASARKAN SAK EMKM PADA DIAN LAUNDRY SANGATTA Angga Kusumah; Nuuridha Matiin; Raudatul Jannah
Tinta Nusantara 2018 Vol.1 Vol 8 No 2 (2022): JURNAL TINTA NUSANTARA
Publisher : Sekolah Tinggi Ilmu Ekonomi Nusantara Sangatta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55770/tn.v8i2.112

Abstract

The purpose of this study was to determine whether Dian Laundry Sangatta implemented the preparation of financial statements based on SAK EMKM. This research is a comparative descriptive study, with more of a description of the results of interviews and documentation studies as well as comparing theory and reality in the field. The data that has been obtained will be analyzed qualitatively and described in descriptive form. Based on the research that has been done, Dian Laundry has not carried out journal recording and summarization activities in accordance with existing accounting standards, so there needs to be improvements and additions to the activities of this stage and Dian Laundry also does not have and prepare financial reports in accordance with SAK EMKM.
Co-Authors Amiruddin Amiruddin Anis Dwi Purmita Sari Henri Fauli Nermala Nermala Nuuridha Matiin Raudatul Jannah