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Kondisi Keuangan, Pertumbuhan Perusahaan, Dan Profitabilitas Terhadap Penerimaan Opini Going Concern Pada Perusahaan Rokok Yang Terdaftar Di BEI Periode 2019-2021 Hidayati, Fitri; Solikah, Mar’atus; Sugeng
Prosiding Seminar Nasional Manajemen, Ekonomi dan Akuntansi Vol. 7 (2022): PROSIDING SEMINAR NASIONAL MANAJEMEN, EKONOMI DAN AKUNTANSI 2022
Publisher : Universitas Nusantara PGRI Kediri

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Abstract

Uncertain economic conditions force investors to take a lot of consideration in investing, so that the presentation of relevant information to users of financial statements regarding going concern audit opinions is very important to make business decisions more precise. This research was conducted with the aim of knowing the factors that influence the Going Concern Opinion. The method used in this study is Iogistic regression. The results of the study prove that partialIy the company's growth has a significant effect on the acceptance of going concern opinions, the company's financiaI condition and profitabiIity have no significant effect on the acceptance of going concern opinions, and simuItaneousIy the company's financiaI conditions, company growth, and profitabiIity have a significant effect on the acceptance of going concern opinions on food and beverage companies Iisted on the lndonesia Stock Exchange in 2019-2021
ANALISIS FAKTOR YANG MEMPENGARUHI PENGAMBILAN KEPUTUSAN MAHASISWA DALAM BERKARIR SEBAGAI AKUNTAN PUBLIK Firdawati, Ery; Solikah, Mar’atus; Winarko, Sigit Puji
Prosiding Seminar Nasional Manajemen, Ekonomi dan Akuntansi Vol. 8 (2023): PROSIDING SEMINAR NASIONAL MANAJEMEN, EKONOMI DAN AKUNTANSI 2023
Publisher : Universitas Nusantara PGRI Kediri

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Abstract

The purpose of this research is to analyze the effect of professional training, labor market considerations, social values ​​and the work environment on the interest of accounting study program students as public accountants at Nusantara University PGRI. This research was conducted through a quantitative approach using primary data obtained from 63 respondents, namely students from Nusantara University PGRI Kediri, Faculty of Economics and Business, Accounting Study Program. Data analysis techniques in the form of descriptive statistics, classical assumption test, multiple linear regression analysis, determinant coefficient, and hypothesis testing. The results of the study show that professional training has no significant effect on students' interest in choosing careers to become public accountants. Labor market considerations have no significant effect on students' interest in choosing a career as a public accountant. Social value has no significant effect on students' interest in choosing a career to become a public accountant. The work environment has a significant effect on students' interest in choosing a career to become a public accountant. Based on the results of simultaneous testing, it is known that there is a significant influence between the variables of professional training, labor market considerations, social values ​​and the work environment with students' interest in choosing a career as a public accountant.
PENGARUH KEMUDAHAN, KEPERCAYAAN, DAN RISIKO TERHADAP MINAT BERTRANSAKSI MENGGUNAKAN FINANCIAL TECHNOLOGY (FINTECH) PERBANKAN SYARIAH PADA MASYARAKAT DI KABUPATEN KEDIRI Luqmayanti, Fadillah; Solikah, Mar’atus; Widiawati, Hestin Sri
Prosiding Seminar Nasional Manajemen, Ekonomi dan Akuntansi Vol. 8 (2023): PROSIDING SEMINAR NASIONAL MANAJEMEN, EKONOMI DAN AKUNTANSI 2023
Publisher : Universitas Nusantara PGRI Kediri

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Abstract

This study aims to determine the effect of convenience, trust, and risk on the interest in transacting using Islamic banking fintech among people in Kediri Regency. The research method is causal associative quantitative. This research was conducted by distributing questionnaires via Google form to respondents. Meanwhile, in this study, the data sources used were primary data and secondary data. The data collection technique carried out by the author in this study is by using the questionnaire method (questionnaire) with the google form method. Data analysis techniques use the classic assumption test, multiple linear regression and hypothesis testing. The results of this study are (1) Ease has a positive and significant influence on the intention to transact using Islamic banking fintech (2) Trust has a positive and significant influence on the intention to transact using Islamic banking fintech (3) Risk has a positive and significant influence on the intention to transact using fintech Islamic banking (4) convenience, trust, and risk have a positive and significant effect on the interest in transactions using Islamic banking fintech. Many studies examine the factors that influence fintech, but it is still rare to find those that examine the factors that influence Islamic fintech and it is still very rare to examine the influence of convenience, trust, and risk on the interest in transacting using Islamic banking fintech in people in Kediri Regency.
ANALISIS PENYUSUNAN LAPORAN KEUANGAN DI UMKM KELURAHAN TINALAN Rini, Arsita Dwi Puspo; Solikah, Mar’atus; Linawati, Linawati
Prosiding Seminar Nasional Manajemen, Ekonomi dan Akuntansi Vol. 8 (2023): PROSIDING SEMINAR NASIONAL MANAJEMEN, EKONOMI DAN AKUNTANSI 2023
Publisher : Universitas Nusantara PGRI Kediri

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Abstract

With so many MSMEs in Tinalan Village, the researchers wondered whether the MSMEs here had prepared financial reports. The financial statements themselves have benefits that MSMEs can obtain if they are prepared in accordance with existing accounting standards. As for MSMEs, they can use SAK EMKM. MSMEs can get additional funding which usually requires them to attach their business financial statements. The purpose of this study is to find out how the preparation of financial reports is carried out by MSMEs in Tinalan Village and whether they are in accordance with SAK EMKM and what the obstacles are experienced when preparing financial reports in accordance with SAK EMKM. This study used a qualitative approach with the field research method. The results of this study are that MSMEs in Tinalan Village only make profit and loss reports and that is definitely not in accordance with SAK EMKM. One of the obstacles experienced by MSME owners is the lack of knowledge about accounting, especially SAK EMKM.
ANALISIS BIAYA DIFERENSIAL DALAM MENGAMBIL KEPUTUSAN MENERIMA ATAU MENOLAK PESANAN KHUSUS DI PT. AFIFARMA KEDIRI TAHUN 2022 Wardani, Finka Agustin; Zaman, Badrus; Solikah, Mar’atus
Prosiding Seminar Nasional Manajemen, Ekonomi dan Akuntansi Vol. 8 (2023): PROSIDING SEMINAR NASIONAL MANAJEMEN, EKONOMI DAN AKUNTANSI 2023
Publisher : Universitas Nusantara PGRI Kediri

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Abstract

The purpose of this study was to determine the differential cost calculation for a special order product of paracetamol syrup 60 ml at PT. Afi Farma Kediri. The approach used in this study is a quantitative approach using data in the form of numbers and analyzed with differential cost information. Conclusion (1) Calculation of differential costs and differential income of PT. Afi Farma for the paracetamol syrup 60 ml product, namely the company earned a profit of IDR 33.,117.592. This profit comes from differential income on product sales with a total of IDR 929.500.000 and differential costs incurred for production namely IDR 591.382.408. (2) Based on the analysis of differential income and cost calculations, that the decision of PT. Afi Farma's acceptance of a special order for paracetamol syrup 60 ml was the right decision. This decision succeeded in making a positive contribution to the profits of the company as a whole.
ANALISIS SISTEM INFORMASI AKUNTANSI PERSEDIAAN DAN PENJUALAN UD. PODO JOYO FARM Seruni, Rose Putri Dwi; Astuti, Puji; Solikah, Mar’atus
Prosiding Seminar Nasional Manajemen, Ekonomi dan Akuntansi Vol. 8 (2023): PROSIDING SEMINAR NASIONAL MANAJEMEN, EKONOMI DAN AKUNTANSI 2023
Publisher : Universitas Nusantara PGRI Kediri

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Abstract

The purpose of this study is to evaluate the sales and inventory accounting information system at UD. Podo Joyo Farm Kediri. This research uses a qualitative approach with a descriptive type of research. Data mining methods with interviews, and observations as primary data, as well as secondary data from the researcher's documentation. Data analysis by data collection, data reduction, data presentation, and conclusions. With 5 informants based on their respective fields. The results of this study show that (1) Inside UD. Podo Joyo Farm Kediri has all procedures, documents, and functions that are in the sales and inventory accounting information system and all by theory, (2) In recording sales and inventory of goods still using manual methods and in the warehouse function there is a function conflict with the delivery function. From the results of this study, researchers recommend UD. Podo Joyo Farm Kediri for Functions must be carried out by their respective job desks so that work efficiency and employee performance can be maximized in terms of recording using modern computerized technology to facilitate performance and increase employee work effectiveness and efficiency. Therefore, recruitment is needed that considers skills in operating computers such as Microsoft Excel applications, google drives, spreadsheets, and other applications that can support recording UD logging. Podo Joyo Farm Kediri. The last is the use of documents that are listed in the theory of accounting information systems that have not been used in the company in the future can be used to support UD's credibility. Podo Joyo Farm Kediri.
PREDIKSI KEBANGKRUTAN PADA PERUSAHAAN FOOD & BEVERAGE MODEL ALTMAN Z-SCORE, SPRINGATE DAN ZMIJEWSKI (Studi Kasus Pada PT. FKS Food Sejahtera Tbk Tahun 2020-2022) Erliana, Lia; Solikah, Mar’atus; Astuti, Puji
Prosiding Seminar Nasional Manajemen, Ekonomi dan Akuntansi Vol. 8 (2023): PROSIDING SEMINAR NASIONAL MANAJEMEN, EKONOMI DAN AKUNTANSI 2023
Publisher : Universitas Nusantara PGRI Kediri

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Abstract

This study aims to analyze the prediction of potential bankruptcy at PT. FKS Food Sejahtera Tbk, a company in the food and beverage sector which is listed on the Indonesia Stock Exchange (IDX) during the 2020-2022 period. The analysis was carried out using three prediction models, namely Altman Z-Score, Springate, and Zmijewski. The research method used is descriptive with a quantitative approach. The results of the study show that the three prediction models provide different results regarding the potential for corporate bankruptcy. Based on the Altman Z-Score and Springate models, the company is predicted to be unhealthy or has the potential to experience bankruptcy. However, based on Zmijewski's model, the company is categorized as a healthy company. The main difference between this research and previous studies is the place and time of research, as well as the data studied. This shows that the bankruptcy prediction results may vary depending on the model used and the condition of the company in a certain period.
ARUS KAS TERHADAP LIKUIDITAS PADA PERUSAHAAN MANUFAKTUR SUB SEKTOR MAKANAN DAN MINUMAN (2019-2021) Jannah, Rodhotul; Linawati, Linawati; Solikah, Mar’atus
Prosiding Simposium Nasional Manajemen dan Bisnis Vol. 2 (2023): Simposium Manajemen dan Bisnis
Publisher : Universitas Nusantara PGRI Kediri

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29407/d98xsf93

Abstract

Tujuan dari penelitian ini adalah untuk mengetahui bagaimana pengaruh arus kas aktivitas operasi, pendanaan dan investasi terhadap tingkat likuiditas pada perusahaan sektor manufaktur khususnya makanan dan minuman dari beberapa perusahaan. Sampel penelitian ini didapatka dari kriteria tertentu atau disebut dengan purposive sampling yang kemudian ditemukan sebanyak 25 perusahaan untuk periode 2019-2021, sehingga data penelitian adalah sebanyak 75 data. Sumber data berjenis sekunder dan dioleh dengan penelitian kuantitatif dengan teknik kausalitas. Hasil penelitian menunjukkan bahwa arus kas operasi, pendanaan, dan investasi memengaruhi likuiditas secara parsial dan simultan.