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Journal : JURNAL MANAJEMEN AKUNTANSI (JUMSI)

Analisis Faktor-Faktor Yang Mempengaruhi Kemiskinan (Studi Kasus Pada Provinsi Jawa Barat) Dana Ramadhan; Fazalqo’ni Fazalqo’ni; Deris Desmawan
Jurnal Manajemen Akuntansi (JUMSI) Vol 2, No 4: 2022
Publisher : Universitas Labuhanbatu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36987/jumsi.v2i4.3260

Abstract

This study aims to analyze the impact of the Human Development Index, the impact of education, and the impact of open unemployment on the poverty level from 2017 to 2021(West Provincial Case Study).Double regress method.The results showed that the percentage variable open unemployment rate has a positive and significant effect on the level of poverty, while the variable level of education and HDI negative and significant effect on the level of poverty. Results based on the simultaneous Test (Test F) showed that the open unemployment rate, education level and HDI simultaneously affect the level of impoverishment.
Pengaruh Indeks Pembangunan Manusia Terhadap Kemiskinan (Studi Kasus Pada Provinsi Jawa Barat) Firman Kholiq; Deris Desmawan
Jurnal Manajemen Akuntansi (JUMSI) Vol 2, No 4: 2022
Publisher : Universitas Labuhanbatu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36987/jumsi.v2i4.3258

Abstract

The main problem facing developing countries is poverty. Poverty is a complex multidimensional problem, and therefore a focus of development. The purpose of this study was to analyze (1) the simultaneous effect of HDI level, education level, and unemployment on poverty in West Java, and (2) the partial effect of HDI level, education level, and unemployment poverty in the province. West Java. The research was conducted in the territory of the Unitary State of the Republic of Indonesia with a focus on West Java with data sources from the Central Statistics Agency (BPS). The data collection method used in this study is the observation method using multiple linear regression analysis techniques. The number of observations in 2017-2021 was 28 urban areas. The results showed that: (1) the unemployment rate, human development index and education level had a significant effect on poverty in Indonesia; (2) the unemployment rate has a significant positive effect on poverty in Indonesia; (3) education level has a significant effect. the impact of poverty in Indonesia. Positive and significant impact on poverty in Indonesia. (4) The Human Development Index has a negative and significant effect on poverty in Indonesia.
Analisis Laju Pertumbuhan Penduduk Terhadap Kemiskinan Provinsi Banten 2017-2019 Deris Desmawan; Anne Fitrianovaline; Arastyo Djalal Latuconsina; Misha Nandenggan Siregar; Muhammad Noval Ramdani; Naufal Fauzan
Jurnal Manajemen Akuntansi (JUMSI) Vol 3, No 2: 2023
Publisher : Universitas Labuhanbatu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36987/jumsi.v3i2.4102

Abstract

Population growth and poverty rate are two important aspects of economic development that are interrelated. Population growth is an indicator that measures the level of people's welfare in a region, while poverty is a humanitarian problem that hinders the achievement of prosperity or prosperity. This study aims to analyze the growth rate of poverty in Banten province in 2017-2019. simple regression analysis was used by researchers in this study. The test results show that the population growth variable has a negative and insignificant effect on the poverty variable.
Analisis Pengaruh Kemiskinan Terhadap Pertumbuhan Ekonomi Di Provinsi Sumatera Selatan Tahun 2012-2021 Muhammad Rafi Zain; Umar Hariyadi; Muhammad Athaya Kailashandy; Isvan Aditya Nugraha; Firdaus Aulia Fauzi; Deris Desmawan
Jurnal Manajemen Akuntansi (JUMSI) Vol 3, No 2: 2023
Publisher : Universitas Labuhanbatu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36987/jumsi.v3i2.4110

Abstract

Poverty and economic growth in South Sumatra Province need attention from the government of South Sumatra, if there is a correlation between the examined variables. The variable being tested is the independent variable, namely poverty and the dependent variable, namely economic growth. This examination utilizes the quantitative approach and relies on secondary data sources in the form of informationfrom the Central Bureau of Statistics. The results obtained after being tested multiple linear regression analysis, namely poverty, found no relevant effect on economic growth. If the poverty rate increases, then it cannot be determined that the economic growth rate will decrease in South Sumatra Province.
Pengaruh Inflansi Dan Investasi Terhadap Pengangguran Di Provinsi Banten Tahun 2017-2021 Muhayaroh Muhayaroh; Khusnul Khotimah; Tiara Rahmawati; Indina Indina; Pahmi Pahmi; Deris Desmawan
Jurnal Manajemen Akuntansi (JUMSI) Vol 3, No 2: 2023
Publisher : Universitas Labuhanbatu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36987/jumsi.v3i2.4166

Abstract

Unemployment is a term for people who do not have a job. Unemployment occurs in many regions, including Banten Province. Unemployment is caused by an imbalance between work and the number of workers which increases every year. This creates intense competition between new jobs and old or experienced jobs. The purpose of this study was to determine the effect of inflation and investment on unemployment in Banten Province in 2017-2021. Researchers use secondary data for research. The analysis technique used in this study is multiple regression. High unemployment can increase tax bills, waste potential human resources, reduce opportunities for economic growth and cause personal and social losses such as confusion, anxiety, depression, crime and disruption of social order (Kurilis & Joseph, 2019). This suggests that high unemployment costs can reduce productivity and growth. Because it is important for the government to formulate policies to reduce the high unemployment rate. Unemployment affects inflation in a region so that it can affect economic growth in that area. Even though the level of social welfare is not a good indicator, it can be seen from an economic perspective that can be measured by national income per capita. To increase PN, economic growth is measured by GDP growth, which is one of the most important goals to be a chieved in economic development.
Studi Kasus Pengaruh Pengangguran Dan Kemiskinan Terhadap Pertumbuhan Ekonomi Jawa Barat Tahun 2012-2021 Aliya Putri, Cantika Sindy; Rahmadhani, Muntiara Putri; Desmawan, Deris
Jurnal Manajemen Akuntansi (JUMSI) Vol 2, No 2: 2022
Publisher : Universitas Labuhanbatu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36987/jumsi.v2i2.3253

Abstract

To measure macroeconomic performance can be seen from economic indicators, one of which is unemployment. If the number of unemployed is high, it means that most people do not have income to support themselves, which causes a decrease in demand. In West Java  the unemployment rate is quite low. This study analyzes the effect of economic growth in West Java in 2012-2021. The dependent variable is economic growth in West Java  and the independent variable is unemployment and poverty in West Java . The Data used is time series data for 10 years (2012-2021). The results showed that the variable unemployment resulted in significant positive to economic growth in West Java. Meanwhile, the poverty variable showed positive and insignificant results on economic growth in West Java . This is because employment has increased the largest contribution to employment.
Analisis Pengaruh Kemiskinan Terhadap Pertumbuhan Ekonomi di Provinsi D.I. Yogyakarta Huwaida, Yumna; Fatimah, Astri; Muharani, Sabrina; Iraswati, Aisya; Desmawan, Deris
Jurnal Manajemen Akuntansi (JUMSI) Vol 3, No 3: 2023
Publisher : Universitas Labuhanbatu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36987/jumsi.v3i3.4145

Abstract

One indicator of a nation or region's progress and development is economic growth. A province's economic growth is a type of rising macroeconomic indicators. This study's goal is to examine the impact of poverty on economic development in DI Yogyakarta. The author employs online browsing, documentation studies, and library research tools to gather secondary data from relevant organizations, particularly the Central Bureau of Statistics (BPS) DI Yogyakarta. The study's findings indicate that poverty and unemployment do not significantly interact. It is uncertain if a decline in the unemployment rate would result in a reduction in poverty in the DI Yogyakarta Province.
Penerapan Akuntansi Berbasis Akrual Dengan Menggunakan Aplikasi SAIBA Pada Kementerian Sosial RI Desmawan, Deris; Nofianti, Nana
Jurnal Manajemen Akuntansi (JUMSI) Vol 4, No 2: 2024
Publisher : Universitas Labuhanbatu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36987/jumsi.v4i2.4590

Abstract

The writing of this Final Project aims to find out how the Application of Accrual-Based Accounting using the SAIBA Application, what are the obstacles in implementing accrual-based accounting at the Ministry of Social Affairs of the Republic of Indonesia. The method used is descriptive and obtained through field studies. The results of the observations obtained by the author in the application of accrual-based accounting using the SAIBA application at the Ministry of Social Affairs of the Republic of Indonesia are in accordance with Government Accounting Standards, and must be maintained because it makes it easier to compile financial statements, and can be seen in more detail the type of realization in detail. The ability of Human Resources in understanding the system for compiling financial reports is already owned by each security guard, but employees who do not have a background in accounting or economics can take advantage of application training. This also prevents the disconnection of knowledge about the preparation of financial statements. It is expected to monitor the SAIBA application regularly so that all problems in the SAIBA application are corrected and refined in order to present financial reports that produce more accurate and accountable information.
Pengaruh Tingkat Pengangguran Terhadap Tingkat Kemiskinan Kabupaten/Kota Di Provinsi Bali Syafitri, Annisa; Aulia, Nadia Restu; Desmawan, Deris
Jurnal Manajemen Akuntansi (JUMSI) Vol 2, No 2: 2022
Publisher : Universitas Labuhanbatu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36987/jumsi.v2i2.3259

Abstract

The purpose of this study was to determine the effect of unemployment on poverty in districts/cities in Bali Province. This study tested the hypothesis of 2 (two) research periods of 2 (two) years, from 2020 to 2021 using panel data in the form of time series data (2020-2021) and cross sections (8 districts/cities) in Bali Province. Analysis of this regression model using SPSS. Based on the test results with a significance level of = 0.05, there is no significant relationship between the unemployment rate and the poverty rate, with a t value of 0.017 > 0.05m indicating a unidirectional (positive) relationship.
Analisis Dampak Pandemi Covid-19 Mengenai TPT Provinsi/Kota Indonesia Tahun 2020 Azizah, Wafidz; Mahendarta, Denara Syafira; Desmawan, Deris
Jurnal Manajemen Akuntansi (JUMSI) Vol 2, No 2: 2022
Publisher : Universitas Labuhanbatu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36987/jumsi.v2i2.3254

Abstract

Abstract.nalysis of the effect of covid-19 pandemic on TPT in Indonesia. The research aims to determine the variables that dominate Indonesian TPT in 2020. The research used secondary variables in government agencies with a total of 1 year related to cross sectional data, namely the classic assumption test, normality test, multicollinearity test, heteroskedaticity test and autocorrelation test. The research system used in this study is spss 23 software because it is necessary to understand the influence of free components on TPT in Indonesia. The Output of this research, it was found that independent variables have a partially relevant impact. Positive variables of Covid-19, recovering from Covid-19, deaths from Covid-19 and unemployment rate were partially significant.
Co-Authors Abdul Jalil Akbar Abdul Majid Refindo Abdul Majid Refindo Adawiyah, Robi'ah Adawiyah, Robi’ah Adelia Nanda Safitri Adhelia, Sethela Adinda Putri Maharani Adisti Amelia Tasya Afinka Ramandani Nurhidayat Aflah Fadilah HD Agung Permana Agustianti, Andini Ika Al Ghifari, Muhammad Ismar Albariq, Abid Dimas Alfahira, Vira Alfaridzi, Luthfy Zhafran Alfarisi, Muhammad Salman Alfiana, Salma Alidani, Muhamad Sauqi Alifia, Rinandita Malika Aliya Putri, Cantika Sindy Alta Rizqina Amanda Amanda Amara, Intan Fetriana Amelia Fiani Putri Amelia, Marsya Amilia, Laila Anargya, Raffy Amantha Andini, Fitri Yulia Andini, Wulan Andri Adi Pratama Anggi Angelika Anggraeni, Vini Anindita, Reva Tri Anita Widiastuti Anita Widiastuti Anne Fitrianovaline Aprilia Dwi Verliana Arastyo Djalal Latuconsina Ardani, Novi Ardelia, Azzahra Marsya Arief Eka Nugraha Artiza, Shafira Arul Ramanda Putra Aryatama, Ravy Muhammad Asri Nur Azzahra Astri Fatimah, Astri Atiawati, Atiawati Aufa , Faisa Syahda Aulia, Maya Nailatul Aulia, Nadia Restu Aulya, Chindi Rizki Awalluna, Kharisma Zahro Ayuni Mila Ningrum Azaria, Naura Sultania Azfar Faqih Azizah, Wafidz Azmi, Shaviq Syaididul Bagas Fakhri Maulana bayu saputra Boni Marhusen Bramantya, Naurah Hasanah Budi, Unggul Setia Budiyanto, Rizki Cahya, Refin Dwi Chantika Putri Restiani Dana Ramadhan Dela, Ani Deswita Sari, Putri Devira Dieda Genesia Azzahra Dewi, Murtisari Dewi, Shafa Salsabila Dewi, Suci Mulya Dharma Sanjiwo Dian Kusuma Wardani Didu, Saharuddin Dwi Astuti, Kurniasi Dwi Indriyani Dwi Indriyani Dwi Indriyani Dwi Pitaloka, Dyah Ayu Dwita, Zalfa Putri Dyah Ayu Dwi Pitaloka Emi Maimunah Erliantari, Fyesya Erlianti, Zahrani Ewing Yuvisa Ibrani Fachriza, Salma Yuri Fadhilah , M. Farid Fadhilah, M.Farid Fadila, Jihan Nur Fairuzia De Esqirani Farel Shidqi Fathin, Ssangiyang Cameilia Fatimah Anggeraini Fazalqo’ni Fazalqo’ni Febri Azka Dzikrullah Febri Hikmah Frihatini Febrianti, Fadia Ferdiansyah, Kelvin fetya, Aura Fifi Aleyda Cahyaningdyah Fikri Khusaini Firdaus Aulia Fauzi Firdaus Aulia Fauzi Firman Kholiq Fitria Lisdayani Fitria, Aulia Octa Fitrianingsih Fitrianingsih Fitriyani, Fara Futri, Adellia Fyesya Erliantari Gefira Nurzahira Sugiarto Geri Gerung, Muhammad Buyung Gunawan, Nelwan Satrio Haamidah, Szahara Nur Habibah, Lilah Habibah, Lillah Hadi, Nabiilah Meiliyana Haerunisa, Dwi Saskia Haidat Mangara, Togi Hanifa Haya Hanifa Haya Haya Hanum, Kalista Fauzia Harning, Rekhiannisa Dwi havidah, Azwa Hersa, Tamirzha Tsamara Hidayat, Irfan Nur Hidayat, Raden Ahmad Hol, Anna Raischell Huwaida, Yumna IBRANI, EWING YUVISA Ida Ayu Putu Sri Widnyani Ikbal Ikhsanudin Ilyas, Fakhry Inaya, Iin Indi Laila Lathifah Indina Indina Intan Nuraini Ira Savira Iraswati, Aisya Irpani, Khoirul Ishma Nur Syafira Isnaini, Fadilah Yunita Isvan Aditya Nugraha Isvan Aditya Nugraha Jatie, Stella Ndaru Ismaya Jeni Astuti Ningrum Juan Dwi Purnama Julian Ardiansyah Juliansyah Julliansyah, Muhammad Raihan Kamalya, Nisrina kamila, Tasya safa Kamila, Vita Elma Kartini S, Zefanya Putri Kencana, Adjie Restu Kencana, Ardhian Rizki Windu Kevin Afandi Kharisma Zahro Awalluna Khusnul Khotimah Khuzaeri, Arida Putri Kirana, Rahma Sasi Krisna Damayanti Kusuma, Ferdiyana Indra Kuswanto, Riyo Kyla Rahma Latifa, Cahaya LIA AMALIA Lisa Amelia Lubis, Ade Abdillah Hafizh Lumbantobing, Edo Alexander Lutfiah, Adinda M, M. Fajar Maharani, Silvia Mahendarta, Denara Syafira Mahintan, Loanna Zahra Malihati , Lely Malihati, Lely Mandai, Nalla Azzahra Mangara, Togi Mangara, Togi Haidat Manulang, Imelda Beth Gracia Marcella Putri Markus Sereti Waridjo Maryani, Iin Maryani, Yeyen MAULANA AS’AD HUMAM Maulana, Fajri Hisyam Maulana, Luai Maulana, Rajendra Kimi Maulana, Yoga Tri Maulidina, Tika Medania, Zahra Gendis Melisyah, Melisyah Meliza, Rizqa Mila Maulida Misha Nandenggan Siregar Mohammad Fauzan Darmawan Mose Saputra Panggabean, Zefanya Muhamad Syahputra Muhamad Syahril Anwarudin Muhammad Athaya Kailashandy Muhammad Athaya Kailashandy Muhammad Farhan Muhammad Mahdor Fauzy Muhammad Mirandy Pratama Sirat Muhammad Noval Ramdani Muhammad Radithya Pratama Muhammad Rafi Muhammad Rafi Zain Muhammad Rafi Zain Muhammad Rinaldi Pratama Muhammad Rinaldi Pratama Muhammad Zarkasyi Muharani, Sabrina Muhayaroh Muhayaroh Muhiddin Sirat Mumtaz , Anida Mumtaz, Anida Nabila Dwi Utami Nabila Maharani Nabila, Finkan Naisya, Afiya Hanunnia Najla, Saniya Nalla Azzahra Mandai Nana Nofianti, Nana Naqi, Abdul Aziz Ahban Naufal Fauzan Naura Amalia Asko Putri Nazla, Zavita Nazwa Aulia Drajat Nazwa Witasya Diani Neneng Oktaviani Ningsih, Rizka Wahyu Nisa, Vina Khoirin Novita Ramdhani Nur Azizah Nur Mulya Ningrum Nuraeni, Annisa Nuraisah , Amelia Nuraisah, Amelia Nurazizah Nurfatimah, Siti Nurhayati Soleha, Nurhayati Nurholifah Nurholifah Nurmalasari, Tiara Nursabrina, Allya Nursyifa Tassya Puspitasari Nurtias, Satria Oktafiani, Dini Oktafiansyah, Fachrul Oktavianus, Afirman Oktavianus, Afriman Olindayanti Siahaan Pahmi Pahmi Perthami, Perthami Pitaloka, Nur Aini Prasetyo, Andi Anugerah Pratama, Muhamad Teguh Prayudha Ananta Puji Winarti, Vista Purba, Nevan Perasadasa Puteri, Adinda Afrilia Putra, Arul Ramanda Putra, Mohammad Hafidz Fadhlurrahman Putri Andita, Destira Putri Aulia Rizky Putri Lastaruli Sianturi Putri, Cantika Sindy Aliya Putri, Gabriella Stephanie Regina Putri, Nayyara Rafa Putri, Tamia Astriyani Quatro Thirtabrata, Audi Rabbani, Naufal Radja Trianda Linduaji Rahmadani, Dhia Zalfa Dwi Rahmadhani, Muntiara Putri Rahmah Nur Hidayah Rahmah Nur Hidayah Rahmalia, Putri Rahman, Muhammad Arif Rahmatullah, Regie Desnine Raihan, Ali Matin Rajan, Gus Rama Indera Kusuma Ramadaneta, Tiara Frisach Ramadhan, Yoga Ramdhani, Rafli Saputra Randi Mamola Randi Mamola Mamola Randi Mamola Randi Mamola Ratna Ermawati Ratu Darwin Ratu Dewi Nurmayangsari Reinhard Bintang Samuel Pardede Reswariningtyas, Bethari Reva Tri Anindita Revaljo, Revaljo Revana, Revana Revana, Sethela Adhelia Reza Maulana Reza Nur Fauzi Ria Kurnia Febriani Rian Sopian Ricardo Situmorang Rifda Rachmanda Rifky Aulia Nurhandi, Riska Devi Rosyana Rita Rahim Ritonga, Dizka Angel Naomi Rizal Syaifudin Rizal Syaifudin Rizal Syaifudin Rizal Syaifudin Rizal Syaifudin Rizal Syaifudin Rizka Falah S Rizki Ardian Rizki Windu Kencana, Ardhian Rofik, Selina Agustin Ainu Rohimallah, Hafidz Muharrom Rohmaniah, Inayatur Rosiana Nurfalah RTS. Nur Rahmawati Rudi Zulfikar Sabaha, Ahmad Sabrina Salsyabila Putri Safitri, Nayla Indriani Salbilah, Salwa Izmi Salfiah Salma Salma Salsabila, Adinda Kanza Salsabila, Alya Salsabila, Misfah Salza Alya Sabila, Ratu Sanjiwan Pasaribu Saputra, Alfito Yuniawan Sarah Martauli Sihombing Sarah Rahmanita Putri Sari, Titis Sari, Titis Nistia Sarnimah Saruksuk, Kesia Yohana Sejati, Bima Rais Selly Apriyani Selly Apriyani Septy Anggrelia Setiyawardani, Dinda Rindiantika Shalma Nur Fadilla Sheila Aprilia Dealova Lumbanraja Shella Selvia Putri Sianturi, Putri Lastaruli Sihhabudin, M Maulana Silvia Indah Sari Silvia Indah Sari Simanjuntak, Zhekiel Simanungkalit, Erlandy Lasproito Sindy Aliya Putri, Cantika Sintiya Elfariani Sirajuddin Sirajuddin Siti Nurfatimah Siti Nurhasanah Siti Rahma Sohib, Muhammad Sonjaya, Titan Sopiyanti, Siti Subaheri Subaheri Subekti, Eka Wulandari Nur Suci Hilmiati Oktari Sudirman, Ginda Nugraha Sugeng Setyadi Sugeng Setyadi Sukmawati, Diana Ayu Sumarni, Pipin Sutjipto , Hady Syafaat, Agustin Aura Syafitri, Annisa Syahira, Nor Syaifudin, Rizal Syaifudin, Rizal Syakira Putri Rengganis Syefi Ersya Agustin Tamala, Novi Taufiq Ramdhani Thalaha, Aperire Tharisa Ayu Pranovcy Thirtabrata, Audi Quatro Tiara Alindyadini Tiara Rahmawati Tisyafianto, Muhamad Rafi Rizqulloh Togi Haidat Mangara Tri Wahyudi Ucu, Ucu Ulummuddin, Ihya Umar Hariyadi Umar Hariyadi Utami Syifana Widyastuti Utami, Fahira Putri Valentina Valentina, Valentina Valentino, Dikie Veithzal Rivai Zainal Viera Rahmaniasan Vista Puji Winarti Wahyudi, Yogas Komara Wahyuningsih, Dewi Wibawa, Bintang Putra Wibawa, Muhammad Bayu Widianti, Deswita Wildatussilmiah, Okti Windy Riqul Aini Wokas, Hamida Wulan Agustia Winata Yabes, Nicholas Yaqien , Muhammad Giri Ainul Yulia Anggraeni Yulianti, Fina Olivia Yunani Yunani, Yunani Yunia, Dabella Yunita Rahmadani Harahap Zaldian, Muhamad Enzu Zuan Zhafirah, Rhevaira Kayla