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All Journal Jurnal Akuntansi, Keuangan, Perpajakan dan Tata Kelola Perusahaan JURNAL ILMIAH EKONOMI, MANAJEMEN, BISNIS DAN AKUNTANSI Jurnal Ilmiah Akuntansi Jurnal Ilmiah Manajemen dan Akuntansi
Muhammad Hasan Ma’ruf
Unknown Affiliation
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Industrial & Manufacturing Engineering Social Sciences Other

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Pengaruh Pendapatan, Biaya Operasional dan Biaya Distribusi Terhadap Laba Bersih Pada PT. Panca Selaras Medika Periode 2018-2023 Fitriyani Fitriyani; Muhammad Hasan Ma’ruf; Sri Laksmi Pardanawati
JURNAL ILMIAH EKONOMI, MANAJEMEN, BISNIS DAN AKUNTANSI Vol. 1 No. 3 (2024): September
Publisher : CV. KAMPUSA AKADEMIK PUBLISING

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61722/jemba.v1i3.437

Abstract

Abstract. This research aims to determine the effect of income, operational costs and distribution costs on net profit at PT. Panca Selaras Medika for the 2018-2023 period. The population in this research is income statement of PT. Panca Selaras Medika for the 2018-2023 period and after sampling using the saturated sampling method, data on income, operational costs and distribution costs were obtained for 72 months. This type of research is quantitative with the data source used is secondary data seen from the monthly income statement. The data analysis method used is multiple linear regression which consists of descriptive statistical analysis, classic assumption tests, and hypothesis testing using multiple linear regression analysis, F test, t test, and test coefficient of determination. The research results show that income and distribution costs have a positive and significant effect on net profit, while operational costs have a negative and significant effect on net profit.Key word : distribution cost, operational costs, net profit, income
The ANALISIS DAMPAK PERHITUNGAN PEMOTONGAN PPH PASAL 21 ATAS KARYAWAN BERDASARKAN PP NO 58 TAHUN 2023 DENGAN UU HPP NO 7 TAHUN 2021 Dian Nur Anissa; Suhesti Ningsih; Muhammad Hasan Ma’ruf
Jurnal Akuntansi, Keuangan, Perpajakan dan Tata Kelola Perusahaan Vol. 1 No. 4 (2024): Juni
Publisher : Yayasan Nuraini Ibrahim Mandiri

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59407/jakpt.v1i4.832

Abstract

Tujuan dari penelitian ini adalah untuk menganalisis dampak perhitungan PPh Pasal 21 bagi pegawai berdasarkan PP 58 Tahun 2023 dengan UU HPP No 7 Tahun 2021. Penelitian ini menggunakan metode diskriptif kualitatif yaitu mendiskripsikan objek-objek yang berkaitan melalui data dengan kalimat atau gambar. Pengumulan data dilakukan dengan obeservasi, wawancara, dan dokumentasi. Analisis data melalui reduksi data, penyajian data, dan penarikan kesimpulan. Hasil analisis menunjukkan dampak perhitungan pemotongan pajak berdasarkan UU HPP No 7 tahun 2021 sebanyak 13 pegawai dengan jumlah pajak terutang Masa Januari sebesar Rp. 3.654.990 dan Februari Rp 3.708.638, sedangkan PP No 58 tahun 2023 sebanyak 10 pegawai dengan jumlah pajak terutang Masa Januari sebesar Rp 3.622.82 dan Februari Rp 3.697.296. Rata-rata pajak terutang pegawai mengalami penurunan. Terdapat 2 pegawai menjadi naik, 8 pegawai lebih rendah, dan 3 pegawai tidak memiliki pajak terutang lagi. Sehingga penerapan PP 58 tahun 2023 Masa Januari dan Februari memberikan dampak berbeda terkait pajak terutangnya sesuai dengan jumlah penghasilan bruto dan tarif yang dikenakan masing-masing pegawai. Hal ini juga mempengaruhi jumlah pendapatan yang diterima karyawan.
PENGARUH PENERAPAN GOOD GOVERNANCE, PENGENDALIAN AKUNTANSI, DAN SISTEM PELAPORAN TERHADAP AKUNTABILITAS KINERJA INSTANSI PEMERINTAH DESA DALAM PENGELOLAAN DANA DESA SE-KECAMATAN TANON KABUAPTEN SRAGEN Lia Amelia; Muhammad Hasan Ma’ruf; Suprihati Suprihati
Jurnal Ilmiah Manajemen dan Akuntansi Vol. 2 No. 4 (2025): Juli : Jurnal Ilmiah Manajemen dan Akuntansi
Publisher : CV. Denasya Smart Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.69714/nfkvm797

Abstract

This research aims to analyze the influence of the application of good governance, accounting controls, and reporting systems on the performance accountability of village government agencies in the management of village funds throughout the Tanon Sub-district. This type of research is quantitative with a survey approach and data collection techniques through questionnaires. The population in this study comprises all village officials in the Tanon District of Sragen Regency, with a sample size of 80 respondents taken using the saturated sampling method. Data analysis techniques include descriptive statistical tests, validity tests, reliability tests, and classical assumption tests. For hypothesis testing, multiple linear regression tests, t-tests, F-tests, and coefficient of determination tests were used. The results of the study indicate that the implementation of good governance has a positive impact on the accountability of village government performance. Accounting control does not positively impact the accountability of government performance. Reporting systems do not positively impact the accountability of village government performance.
PENGARUH BIAYA PRODUKSI, BIAYA OPERASIONAL, DAN VOLUME PENJUALAN TERHADAP LABA BERSIH PERUSAHAAN MANUFAKTUR SEKTOR ANEKA INDUSTRI YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2021-2024 Happy Noviyanti; Hadi Samanto; Muhammad Hasan Ma’ruf
Jurnal Ilmiah Manajemen dan Akuntansi Vol. 2 No. 4 (2025): Juli : Jurnal Ilmiah Manajemen dan Akuntansi
Publisher : CV. Denasya Smart Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.69714/ckfenw53

Abstract

This research aims to determine the effect of production costs, operational costs, and sales volume on the net profit of manufacturing companies in the miscellaneous industry sector listed on the Indonesia Stock Exchange from 2021-2024. The objects studied in this research are manufacturing companies in the miscellaneous industry sector listed on the IDX from 2021-2024, totaling 48 companies. This type of research is quantitative. The research sample was selected using purposive sampling techniques, resulting in a sample of 16 companies. This research uses secondary data obtained from the Indonesian Stock Exchange (IDX). The data analysis techniques used include descriptive statistical tests, classical assumption tests, and hypothesis testing, which consist of multiple linear regression analysis, model feasibility test (F test), partial significance test (t test), and the coefficient of determination test. The results of this study indicate that production costs and operational costs have a significant negative effect on net profit, while sales volume has a significant positive effect on net profit.
PENGARUH GOOD CORPORATE GOVERNANCE TERHADAP KINERJA PERUSAHAAN PERBANKAN YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2021-2023 Rindi Ramadhani; Muhammad Hasan Ma’ruf; Rukmini Rukmini
Jurnal Ilmiah Akuntansi Vol. 1 No. 3 (2024): Agustus : Jurnal Ilmiah Akuntansi (JILAK)
Publisher : CV. Denasya Smart Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.69714/maspsy87

Abstract

This study aims to conduct a test of the effect of good corporate governance mechanisms on the financial performance of banking companies. Financial performance is calculated using ROA. On the other hand, corporate governance mechanisms are calculated using the following variables: size of the board of commissioners, size of the board of directors, and size of the audit committee. The sample used in this study includes 84 banking companies listed on the Indonesia Stock Exchange (IDX) in 2021 to 2023. Sampling was carried out using the purposive sampling method. In this study, the analysis used is the multiple linear analysis technique. These findings show that the size of the board of commissioners does not affect the company's financial performance. Meanwhile, the board of directors and audit committee have an effect on the financial performance of banking companies.
Co-Authors Dian Nur Anissa Fitriyani Fitriyani Hadi Samanto Happy Noviyanti Lia Amelia Rindi Ramadhani Rukmini Rukmini Sri Laksmi Pardanawati Suhesti Ningsih Suprihati Suprihati