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Pengaruh Biaya Produksi, Biaya Administrasi Umum, dan Biaya Pemasaran Terhadap Laba Pada Perusahaan Food and Beverages Yang Terdaftar Di Bursa Efek Indonesia Broto, Andri Hasmoro Kusumo; Sripeni, Rusbiyanti; Permatasari, Retno Windu
JURNAL EKOMAKS : Jurnal Manajemen, Ekonomi Kreatif dan Bisnis Vol 7, No 2 (2018): JURNAL EKOMAKS
Publisher : Universitas Merdeka Madiun

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33319/jeko.v7i2.7

AbstractThis study aims to: (a) determine the partial effect of production costs on profits in food and beverages company listed on the Indonesia Stock Exchange. (b) To determine the effect of partial general administrative costs on profits in listed food and beverages company On the Indonesia Stock Exchange. (c) To determine the effect of partial marketing costs on profits in food and beverages company listed on the Indonesia Stock Exchange. (d) To determine the simultaneous effect of production costs, general administrative costs, and costs income to the food and beverages company listed in the Indonesia Stock Exchange. The population in this study is a food and beverages company listed on the Indonesia Stock Exchange in 2017. Data collection techniques use quarterly financial statements. Sampling purposive sampling technique. Data analysis techniques use multiple linear regression and hypothesis test (t test and F test). The results show: (a) there is a partial significant negative effect on production costs on profits in the food and beverages company listed on the Indonesia Stock Exchange. (b) There is a partial significant negative effect on general administration costs on profits in the food and beverages company listed on the Indonesia Stock Exchange. (c) There is a partial significant negative effect on marketing costs on profits in the food and beverages company listed on the Indonesia Stock Exchange. (d) There is a significant negative effect simultaneously production costs, general administrative costs, and marketing costs to earnings at food and beverages company listed in Indonesia Stock Exchange.Â Keywords: Production Costs, General Administrative Costs, Marketing Costs, Profit

Pengaruh Kualitas Informasi Akuntansi Manajemen, Efektivitas Administrasi Perpajakan Dan Kepatuhan Wajib Pajak Melalui Pengambilan Keputusan Manajemen Terhadap Penerimaan Pajak Daerah Andri Hasmoro Kusumo Broto
Jurnal Riset Akuntansi Terpadu Vol 10, No 2 (2017)
Publisher : FEB Universitas Sultan Ageng Tirtayasa

Abstract Regional revenue department is organizing the affairs of government and public services in local revenue. Along with the change and development of information technology, leadership and information systems Revenue requires relevant and timely in its decision making. So as to improve organizational objectives that have been set previously . This study aimed to test empirically the effect of accounting information quality management , the effectiveness of tax administration and tax compliance simultaneously or partially ( directly or indirectly ) through management decisions to local tax revenue at revenue district / city in the province of West Java . The method used in this study is a survey method Explanation (Explanatory Survey Method) . The sample in this study is the overall population. This study was conducted in 26 Revenue Districts / Municipalities in the province of West Java . The data used is primary data and secondary data , then data collection is done through a questionnaire . The analytical method used is the Path Analysis (Path Analysis) . The results showed that simultaneous and partially Accounting Information Quality Management , Effectiveness of Tax Administration , Taxpayer Compliance and both direct and indirect (through management decisions) affect the Local Tax Receipts . Keywords : Information Management Accounting, Tax Administration, Taxpayer Compliance, Local Tax Revenues, Quality and Information systems Abstrak Dinas pendapatan daerah (Dispenda) adalah penyelenggara urusan pemerintahan dan pelayanan umum di bidang pendapatan daerah. Seiring dengan perkembangan teknologi informasi, pimpinan membutuhkan sistem dan informasi yang relevan dan tepat waktu dalam pengambilan keputusan. Sehingga dapat meningkatkan tujuan organisasi yang ditetapkan sebelumnya. Penelitian ini bertujuan untuk menguji secara empirik pengaruh kualitas informasi akuntansi manajemen, efektivitas administrasi perpajakan dan kepatuhan wajib pajak secara simultan maupun parsial (langsung maupun tidak langsung) melalui pengambilan keputusan manajemen terhadap penerimaan pajak daerah pada Dispenda Kab/Kota di Provinsi Jawa Barat. Metode yang digunakan dalam penelitian ini adalah Metode Survei Penjelasan (Explanatory Survei Method). Sampel dalam penelitian ini adalah keseluruhan populasi yang ada. Penelitian ini dilakukan pada 26 Dispenda Kab/Kota di Provinsi Jawa Barat. Data yang digunakan adalah data primer dan sekunder, kemudian pengumpulan data dilakukan melalui kuisioner. Metode analisis yang digunakan adalah Analisis Jalur (Path Analysis). Hasil penelitian menunjukkan bahwa secara simultan dan parsial Kualitas Informasi Akuntansi Manajemen, Efektifitas Administrasi Perpajakan, Dan Kepatuhan Wajib Pajak baik Langsung maupun tidak langsung (melalui pengambilan keputusan manajemen) berpengaruh terhadap Penerimaan Pajak Daerah. Kata Kunci: Informasi Akuntansi Manajemen, Administrasi Pajak, Kepatuhan Wajib Pajak, Penerimaan Pajak Daerah, Kualitas Sistem dan Informasi

Pengaruh Biaya Produksi, Biaya Administrasi Umum, dan Biaya Pemasaran Terhadap Laba Pada Perusahaan Food and Beverages Yang Terdaftar Di Bursa Efek Indonesia Andri Hasmoro Kusumo Broto; Rusbiyanti Sripeni; Retno Windu Permatasari
JURNAL EKOMAKS Jurnal Ilmu Ekonomi Manajemen dan Akuntansi Vol. 7 No. 2 (2018): JURNAL EKOMAKS
Publisher : Universitas Merdeka Madiun

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33319/jeko.v7i2.7

AbstractThis study aims to: (a) determine the partial effect of production costs on profits in food and beverages company listed on the Indonesia Stock Exchange. (b) To determine the effect of partial general administrative costs on profits in listed food and beverages company On the Indonesia Stock Exchange. (c) To determine the effect of partial marketing costs on profits in food and beverages company listed on the Indonesia Stock Exchange. (d) To determine the simultaneous effect of production costs, general administrative costs, and costs income to the food and beverages company listed in the Indonesia Stock Exchange. The population in this study is a food and beverages company listed on the Indonesia Stock Exchange in 2017. Data collection techniques use quarterly financial statements. Sampling purposive sampling technique. Data analysis techniques use multiple linear regression and hypothesis test (t test and F test). The results show: (a) there is a partial significant negative effect on production costs on profits in the food and beverages company listed on the Indonesia Stock Exchange. (b) There is a partial significant negative effect on general administration costs on profits in the food and beverages company listed on the Indonesia Stock Exchange. (c) There is a partial significant negative effect on marketing costs on profits in the food and beverages company listed on the Indonesia Stock Exchange. (d) There is a significant negative effect simultaneously production costs, general administrative costs, and marketing costs to earnings at food and beverages company listed in Indonesia Stock Exchange.Â Keywords: Production Costs, General Administrative Costs, Marketing Costs, Profit

Pengaruh Administrasi Perpajakan, Kualitas Pelayanan Perpajakan, Kesadaran Wajib Pajak, dan Sanksi Pajak Terhadap Kepatuhan Wajib Pajak Pajak Bumi dan Bangunan Kecamatan Panekan Kabupaten Magetan Riyandi Dwi Efendi; Andri Hasmoro Kusumo Broto
JURNAL EKOMAKS Jurnal Ilmu Ekonomi Manajemen dan Akuntansi Vol. 10 No. 2 (2021): Jurnal EKOMAKS
Publisher : Universitas Merdeka Madiun

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33319/jeko.v10i2.94

Taxes are the main source of state revenue that can be used for financing, government spending and development. Where tax revenue is the largest domestic revenue. This type of research is a quantitative research. The population in this study amounted to 88 taxpayers and a sample of 88 respondents. Data collection techniques using questionnaires and documentation. The analysis technique uses multiple linear regression. The results obtained indicate that (1) there is a positive and significant effect of tax administration on the compliance of land and building taxpayers in Panekan District, Magetan Regency; (2) There is a positive and significant effect of the quality of tax services on the compliance of taxpayers on land and building taxes in Panekan District, Magetan Regency; (3) There is a positive and significant impact of taxpayer awareness on the compliance of land and building taxpayers in Panekan District, Magetan Regency; (4) There is a positive and significant effect of tax sanctions on the compliance of taxpayers on land and building tax in Panekan District, Magetan Regency; and (5) There is a positive and significant effect simultaneously on tax administration, quality of tax services, taxpayer awareness and tax sanctions on land and building tax compliance in Panekan District, Magetan Regency.

Pengaruh Transparansi, Akuntabilitas Dan Partisipasi Terhadap Pengelolaan Keuangan Kelurahan Di Kecamatan Kartoharjo Kota Madiun Wahyuningtyas Mutiara Putri; Rusbiyanti Sripeni; Andri Hasmoro Kusumo Broto
JAMER : Jurnal Akuntansi Merdeka Vol. 1 No. 2 (2020): JAMER
Publisher : Universitas Merdeka Madiun

Abstractâ€” This study aims to find out how far the implementation of transparency, accountability and participation of village finance management in Kartoharjo Subdistrict Madiun City.The research method used is qualitative method with descriptive approach. Respondents in this research are 52 kelurahan in manguharjo urban village. Data collection techniques used in the form of interviews, observations and questionnaires. Data obtained from the primary data by using questionnaires, data analysis techniques using multiple linear regression analysis with SPSS software program version 23.00 for windows and hypothesis testing is done by using the F test. The results of this study indicate that transparency posistif influence on village financial management, while accountability and participation have no effect on the management of village finance.Â Keywordsâ€”: Kelurahan Financial Management; Transparency; Accountability; Participatio.

PENGARUH PENERAPAN STANDAR AKUNTANSI PEMERINTAHAN, IMPLEMENTASI SISTEM INFORMASI MANAJEMEN DAERAH, DAN KOMPETENSI SUMBER DAYA MANUSIA TERHADAP KUALITAS LAPORAN KEUANGAN PEMERINTAH DAERAH (STUDI KASUS DI KOTA MADIUN) Kristin Denada; Siti Suharni; Andri Hasmoro Kusumo Broto
JAMER : Jurnal Akuntansi Merdeka Vol. 5 No. 1 (2024): JAMER (Jurnal Akuntansi Merdeka)
Publisher : Universitas Merdeka Madiun

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33319/jamer.v5i1.113

Abstract- This research aims to examine the effect of implementing government accounting standards, implementing regional management information systems and human resource competence on the quality of regional government financial reports. This type of research is quantitative. The data collection technique in this research uses questionnaires directly to respondents. The respondents in this study were employees of the Madiun City Regional Revenue Agency. Data analysis was carried out using multiple linear regression analysis with the SPSS (Statistical Product and Service Solution) version 25 for Windows program. The results of the hypothesis research show that the Implementation of Government Accounting Standards variable is 0.022, the Regional Management Information System Implementation variable is 0.004, the Human Resources Competency variable is 0.031 and the Adjusted R Square shows a value of 0.626 or 62.6%. The results of this research show that the implementation of government accounting standards has a positive influence on the quality of regional government financial reports, the implementation of regional management information systems has a positive influence on the quality of regional government financial reports, and human resource competence has a positive influence on the quality of regional government financial reports.

Pendekatan Ica Grid Model Berdasarkan Jati Diri Dan Daya Saing Untuk Pengembangan Koperasi Karyawan Di Wilayah Kabupaten Madiun Herawati, Novy Rachma; Aribowo, Andri Hasmoro Kusumo Broto, Wira Ganet
YUME : Journal of Management Vol 7, No 3 (2024)
Publisher : Pascasarjana STIE Amkop Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37531/yum.v7i3.7714

Koperasi adalah orang-seorang atau badan hukum Koperasi dengan melandaskan kegiatannya berdasarkan prinsip badan usaha yang beranggotakan Koperasi sekaligus sebagai gerakan ekonomi rakyat yang berdasar atas asas kekeluargaan. Koperasi yang baik didasarkan pada prinsip yaitu “Jati Diri” dan memiliki “Daya Saing”. Kemampuan daya saing mempunyai makna bahwa koperasi harus dapat berdiri sendiri tanpa bergantung pada pihak lain, otonomi, swadaya, berkehendak untuk mengelola diri sendiri sehingga mampu beroperasi dan berhasil bersaing dalam ekonomi pasar. Dengan prinsip jatidiri koperasi dan daya saing, koperasi akan berfungsi sebagai alat perjuangan ekonomi untuk mempertinggi kesejahteraan. Penelitian ini menggunakan pendekatan ICA Grid Model dengan metode yang digunakan adalah kualitatif dengan obyek penelitian adalah 5 koperasi karyawan yang ada di wilayah Kabupaten Madiun. Pendekatan ICA Grid Model akan memetakan koperasi berdasarkan dengan 4 kuandran, yaitu kuadaran I: Koperasi yang berkinerja sangat tinggi disebut sebagai koperasi yang ideal, kuadran II : Mencerminkan hubungan koperasi dengan pemerintah karena intervensi pemerintah yang terlalu jauh ke dalam organisasi intern koperasi, kuadran III : Koperasi yang sudah tidak memenuhi persyaratan sebagai koperasi lagi. Karena sudah kehilangan jati dirinya dan lemahnya daya saing, kuadran IV: Mencerminkan bahwa koperasi tersebut lebih dekat pada perusahaan-perusahaan yang berorientasi investasi.Kata Kunci: Koperasi, Jati Diri, Daya Saing, ICA Grid Model

PENGARUH PENERAPAN AKUNTANSI MANAJEMEN DAN SISTEM INFORMASI AKUNTANSI TERHADAP EFEKTIVITAS PENGENDALIAN BIAYA PADA LEMBAGA KEUANGAN KELURAHAN DI KOTA MADIUN Siti Suharni; Mohammad Sofyan; Andri Hasmoro Kusumo Broto
JAMER : Jurnal Akuntansi Merdeka Vol. 7 No. 1 (2026): JAMER (Jurnal Akuntansi Merdeka)
Publisher : Universitas Merdeka Madiun

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33319/jamer.v7i1.165

This study aims to analyze the influence of management accounting practices and accounting information systems on cost control effectiveness. A quantitative approach was employed using partial least squares-structural equation modeling (PLS-SEM). Management accounting practices were measured through four key indicators, while the accounting information systems was assessed using five system quality dimension. Cost sontrol effectiveness was evaluated through five indicators representing operational cost sontrol performance. The findings reveal that management accounting practices have a positive and significant effect on cost control effectiveness, although the magnitude of the effect is relatively small. In contrast, the accounting information system demonstrate a very strong and significant influence on cost sontrol effectiveness, with the higest path coefficient and a substantial effect size. The adjusted R2 value of 0.808 and Q2 value of 0.569 indicate that the model prosesses strong explanatory and predictive power. There results highlight that, in the digital era, cost control effectiveness is largely determined by the quality of accounting information systems that provide accurate, timely, integrated, and user-friendly information, while management accounting practices function as a complementary mechanism that enhances the utilization such information. This study suggest that organizations should prioritize the development of modern and integrated accounting information to strngthen cost control effectiveness.

Pengaruh Intellectual Capital Terhadap Kinerja Karyawan Pada Badan Keuangan Dan Aset Daerah Kota Madiun Ria Irmawati; Siti Suharni; Andri Hasmoro Kusumo Broto
JURNAL EKOMAKS Jurnal Ilmu Ekonomi Manajemen dan Akuntansi Vol. 15 No. 1 (2026): Jurnal EKOMAKS
Publisher : Universitas Merdeka Madiun

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33319/jeko.v15i1.268

This study investigates the impact of intellectual capital, comprising human capital, structural capital, and relational capital, on employee performance at the Badan Keuangan dan Aset Daerah (BKAD) Kota Madiun. The study's population and sample consist of 15 structural authorities from BKAD. The employed sampling technique is saturation sampling. This study employs a quantitative methodology, utilizing both primary and secondary data. Primary data were collected through questionnaires, while secondary data were sourced from documents, including personnel information and the organizational structure of BKAD. The investigation employed multiple linear regression, following a classical assumption test conducted using IBM SPSS v27 software. The results of this study indicate that human capital, structural capital, and relational capital simultaneously have a significant effect on the performance of BKAD employees. Partially, human capital and structural capital has a significant effect on the performance of BKAD employees, and relational capital does not have a significant effect on the performance of BKAD employees. It encompasses the knowledge, skills, and competencies of workers that augment organizational efficacy. Understanding this connection is crucial for enhancing productivity and achieving strategic goals.

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