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The Impact of Accrual-Based Accounting in Financial Reporting of the Regional Revenue Agency of Surabaya City Lesar, William Stephanus Tristan; Riko Setya Wijaya; Marseto
ETHOS: Jurnal Penelitian dan Pengabdian kepada Masyarakat Vol. 13 No. 1 (2025): (Januari, 2025) Ethos: Jurnal Penelitian Dan Pengabdian Kepada Masyarakat (Sai
Publisher : UPT Publikasi Ilmiah UNISBA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29313/ethos.v13i1.5715

This Article will discuse the implementation of accrual-based accountinng in financial reporting at Surabaya Regional Revenue Agency using Accrual-based accouting. In accordance wth Government Regulation Number 71 of 2010, requires tthe recognition of economic transaction when they occur, not when the tax is recieved or paid. The method use is a descriptive qualitative approach with data collection through interviews, document analysis, and real action that implemented when the activity is on going. The focus of writing this article is data collection on LO recei The conclusion that can be drawn from this article is that technological developments have a significant impact on the process of journalizing financial reports. With the help of website pages on current computer devices

Analysis of the Effects of Salt Production, Salt Consumption, Per Capita Income, and Exchange Rate on Salt Imports in Indonesia Ardiwinata, Muhammad Everest; Marseto; Utami, Anisa Fitria
Journal of Economics, Assets, and Evaluation Vol. 3 No. 1 (2025): September
Publisher : Indonesian Journal Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47134/jeae.v3i1.815

This study aims to analyze the effects of salt production, salt consumption, per capita income, and exchange rate on salt imports in Indonesia. Using a quantitative approach with multiple linear regression methods, data were analyzed over a 14-year period. The results show that salt production and exchange rate have a negative and significant effect on salt imports, while salt consumption has a positive and significant effect. Per capita income shows a positive but statistically insignificant effect. The coefficient of determination (R²) of 71.60% indicates that the independent variables explain most of the variation in salt imports. These findings offer policy implications for the government and industry stakeholders to reduce dependency on salt imports through improved domestic production and adaptive strategies to macroeconomic changes.

Analysis of the Effect of Average Years of Schooling, Pre-Employment Card Program, and Labor Force Participation Rate on Open Unemployment Rate in 32 Provinces of Indonesia Br Meliala, Micha Ella; Marseto; Utami, Anisa Fitria
Journal of Macroeconomics and Social Development Vol. 3 No. 1 (2025): September
Publisher : Indonesian Journal Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47134/jmsd.v3i1.863

This research aims to analyze the influence of Average School Length, Pre-Employment Card Program, and Labor Force Participation Rate (TPAK) on the Open Unemployment Rate (TPT) in Indonesia. Open unemployment is one of the main indicators of employment problems, which is influenced by various factors, including education level, access to job training, and participation in the labor market. This research uses a quantitative approach with panel data from 32 provinces in Indonesia during the period of 2020 to 2023. The analysis method used is panel data regression with the Fixed Effect Model (FEM) approach, which is determined through the Chow test and the Hausman test. The results of this study indicate that the average length of schooling and the level of labor force participation have a significant negative effect on the Open Unemployment Rate in 32 provinces of Indonesia. However, this study found that the Pre- Employment Card Program has no effect on Open Unemployment. This research provides new insights into how the government's role in education and program policies can have a new influence on the Open Unemployment Rate.

Analisis Pengaruh Pertumbuhan Ekonomi, Angka Harapan Hidup, Tingkat Partisipasi Angkatan Kerja, dan Tingkat Pengangguran Terbuka Terhadap Tingkat Kemiskinan di Kota Surabaya, Kota Malang, Kota Madiun, Kota Pasuruan, dan Kota Batu Almirah Luthfiyah Nur Aurellia; Marseto; Anisa Fitria Utami
El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Vol. 6 No. 10 (2025): El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/elmal.v6i10.9564

This study aims to analyze the influence of economic growth, life expectancy, labor force participation rate, and open poverty rate on poverty rate in five cities in East Java Province, namely Surabaya City, Malang City, Madiun City, Pasuruan City, and Batu City during the period 2013 to 2023. The method used is a quantitative approach with panel data regression analysis, which allows a combination of time series and cross-section data to obtain more accurate estimates. The main focus of this study is to identify how much each independent variable contributes to changes in poverty rates in the region. The results of this study are expected to be the basis for consideration in formulating poverty alleviation policies by local governments and to be an academic reference in the Faculty of Economics and Business UPN "Veteran" East Java. By understanding the factors that influence poverty empirically, it is hoped that regional development strategies can be directed more effectively and on target.

Analisis Pengaruh Pertumbuhan Ekonomi, Angka Harapan Hidup, Tingkat Partisipasi Angkatan Kerja, dan Tingkat Pengangguran Terbuka Terhadap Tingkat Kemiskinan di Kota Surabaya, Kota Malang, Kota Madiun, Kota Pasuruan, dan Kota Batu Almirah Luthfiyah Nur Aurellia; Marseto; Anisa Fitria Utami
El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Vol. 6 No. 10 (2025): El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/elmal.v6i10.9564

This study aims to analyze the influence of economic growth, life expectancy, labor force participation rate, and open poverty rate on poverty rate in five cities in East Java Province, namely Surabaya City, Malang City, Madiun City, Pasuruan City, and Batu City during the period 2013 to 2023. The method used is a quantitative approach with panel data regression analysis, which allows a combination of time series and cross-section data to obtain more accurate estimates. The main focus of this study is to identify how much each independent variable contributes to changes in poverty rates in the region. The results of this study are expected to be the basis for consideration in formulating poverty alleviation policies by local governments and to be an academic reference in the Faculty of Economics and Business UPN "Veteran" East Java. By understanding the factors that influence poverty empirically, it is hoped that regional development strategies can be directed more effectively and on target.

Program Bantuan Stimulan Perumahan Swadaya Untuk Pengurangan Jumlah Rumah Tidak Layak Huni Fadhilah, Rizky Ahmad; Marseto; Oktafia, Renny
Amal Ilmiah: Jurnal Pengabdian Kepada Masyarakat Vol. 5 No. 2 (2024): Edisi Mei 2024
Publisher : FKIP Universitas Halu Oleo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36709/amalilmiah.v5i2.122

Rumah yang layak untuk ditinggali merupakan kebutuhan dasar yang harus dimiliki oleh setiap manusia. Untuk itu program yangdilakukan ini memiliki tujuan utama yaitu untuk menjelaskan bagaimana dampak yang akan ditimbulkan dari penerapan program bantuan stimulan perumahan swadaya bagi pengurangan jumlah rumah tidak layak huni di kota Surabaya. Tindakan program yang dilakukan memanfaatkan metode kualitatif deskriptif dalam menjawab analisis program yang dilakukan. Untuk penentuan sampelnya memanfaatkan snowball sampling dari satu masyarakat ke masyarakat lainnya berdasarkan penemuan lapangan dan observasinya. Teknik dalam melakukan analisis secara menyeluruh memanfaatkan proses trianggulasi data sehingga semua informasi akan dikumpulkan dan dikombinasikan guna mendapatkan keputusan dan keterkaitan satu sama lainnya. Untuk itu program ini menghasilkan informasi bahwa program bantuan ini memiliki pengaruh berupa dampak positif bagi masyarakat Kota Surabaya. Dampak positif ini ditunjukkan pada ranah social meningkatkan hubungan kerjasama maupun interaksi positif antar masyarakat serta memiliki dampak terhadap lingkungan mereka yang menjadi semakin bersih, sehat serta nyaman sehingga terwujud kehidupan yang semakin sejahtera. Melalui program ini masyarakat juga mendapatkan dampak secara langsung yaitu menurunnya jumlah rumah yang tidak layak huni dan meningkatkan kebutuhan dasar kehidupan masyarakat sesuai dengan hak masing-masing.

IDENTIFIKASI SEKTOR BASIS DAN SEKTOR NON-BASIS MENGGUNAKAN METODE LOCATION QUOTIENT (LQ), SHIFT SHARE (SS), DAN TIPOLOGI KLASSEN TERHADAP PERTUMBUHAN EKONOMI DI KABUPATEN SERANG Laela Faiqotul Himmah; Marseto; Anisa Fitria Utami
Curve Elasticity: Jurnal Pendidikan Ekonomi Vol 6 No 2 (2025): Curve Elasticity: Jurnal Pendidikan Ekonomi
Publisher : Universitas Nias Raya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.57094/jpe.v6i2.3972

This study aims to identify the base and non-base sectors in the economy of Serang Regency for the period 2014–2023 and analyze changes in the economic structure of the region. The data used is secondary data in the form of Gross Domestic of Banten Province and Serang Regency. The methods use dare location quotient (LQ), shift share, Klassen typology, and simple linear regression. The results of the analysis show that during the research period there were four consistent base sectors, namely agriculture, forestry and fisheries; manufacturing; government administration, defense and mandatory social security; and education services. These sectors have comparative and competitive advantages that are the main drivers of regional economic growth. Based on Klassen's typology, Serang Regency is classified as a rapidly advanced and developing region. The results of this study are expected to be taken into consideration by local governments in planning for sustainable economic development. The results of the regression test show that the basic sectors have a significant effect on economic growth, while the non-basic sectors do not have a significant effect.

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