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INVENTORY: JURNAL AKUNTANSI
Published by Universitas PGRI Madiun
ISSN : 25977202     EISSN : 2613912x     DOI : -
Core Subject : Economy, Science,
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance
INVENTORY: JOURNAL ACCOUNTING is a medium of scientific communication in Accounting published by Universitas PGRI Madiun which published two (2) times a year that is in April and October. INVENTORY : JOURNAL ACCOUNTING has regitered number ISSN: 2597-7202 (Print) and 2613-912X (Online). Contains the results of thoughts and research results in the field of Financial Accounting, Management Accounting, Public Sector Accounting, Information Systems, Taxation, Sharia Accounting, Behavioral Accounting, Investment and Portfolio Analysis, International Accounting and Entrepreneurshi
Arjuna Subject : -
Articles 8 Documents
 1 
Search results for , issue "Vol 2, No 1 (2018)" : 8 Documents clear
ANALISIS TINGKAT KESEHATAN KOPERASI WANITA DI KOTA MADIUN Muhamad Agus Sudrajat; Muhammad Tanfidzul Khoiri
INVENTORY: JURNAL AKUNTANSI Vol 2, No 1 (2018)
Publisher : Universitas PGRI Madiun

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (535.783 KB) | DOI: 10.25273/inventory.v1i2.2436

Abstract

 This research aime to find level of health of Women’s Cooperative In Madiun City. The Objects of this this research are Women’s Cooperative “Bahtera, Mawar, and Kenanga”. Aspects used to assest healthiness of cooperative are capital aspect, the quality of productive assets, efficiency on management, self-reliance and liquidity growth as well as identity management based on the ordinance of  Deputy for supervision of Minister of Cooperative and Small and Middle Enterprises Number: 06/Per/Dep,6/IV/2016. This research use data instruments of financial report 2014-2016 and list of questions referring to managemet aspect of cooperative. The result analysis shows the assesment of Health level of Women’s cooperative in Madiun City in 2014 is quite healthy with average final score of 67.18. in 2015 is on control with average final score of 65.93 in 2014 is on controlwith average final score of 61.10.
KONSEP KHALIFATULLAHU FIL ARDL: DEKONSTRUKSI CORPORATE SOCIAL RESPONSIBILITY Wulan Retnowati; Roza Mulyadi
INVENTORY: JURNAL AKUNTANSI Vol 2, No 1 (2018)
Publisher : Universitas PGRI Madiun

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (981.496 KB) | DOI: 10.25273/inventory.v1i2.2442

Abstract

The purpose of this research is to deconstruct the concept of corporate social responsibility that has failed in practice. Because there are still many tendency of company practices that only have the character of ceremonial course and aim to abort the obligation and the emergence of environmental destruction practices by companies that have implemented corporate social responsibility. This research used the concept khalifatullahufilardl, in Islam it is meansthathe human function on earth as the ruler of the universe. By deconstructing the concept of corporate social responsibility that only refers to the singgle bottom line that focus on God SWT as stakeholders, the concept khalifatullahufilardl can be applied in changing the paradigm of corporate social responsibility so that ultimately the practice of corporate social responsibility will be more aware on sustainable development and ultimately can increase corporate profits that will have an impact on increasing mutual prosperity (between companies and surrounding communities.corporate social responsibility, khalifatullahufilardl, ruler of the universe
ANALISIS EFEKTIVITAS PROGRAM KEMITRAAN DAN BINA LINGKUNGAN PT INDUSTRI KERETA API (INKA) PERSERO PADA UMKM Anny Widiasmara
INVENTORY: JURNAL AKUNTANSI Vol 2, No 1 (2018)
Publisher : Universitas PGRI Madiun

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (549.98 KB) | DOI: 10.25273/inventory.v1i2.2437

Abstract

This research is intended to analyze Partnership and Community Development Program (PKBL) of PT INKA (Persero) at UMKM as one of the program. Corporate Social Responsibility (CSR) and to find out the relationship between the partners of PT INKA (Persero) Partnership and Community Development Program (PKBL). The research was conducted on 50 partners of PT INKA (Persero) located in Madiun Regency. Data Technique uses primary and secondary data. The data were analyzed by descriptive statistic with Likert scale, Importance of Performance Analysis (IPA), and Cross Tabulation Test (Crosstab). The result showed that PT INKA (Persero) Partnership and Community Development Effectiveness Program achieved the program objectives effectively. Based on the result of Cross Tabulation (Crosstab) there is a significant correlation between characteristic of assisted life with coaching program.
PENGARUH PENGETAHUAN DAN KESADARAN WAJIB PAJAK TERHADAP KEPATUHAN WAJIB PAJAK DALAM MEMBAYAR PAJAK BUMI DAN BANGUNAN (PBB) Siti Salmah
INVENTORY: JURNAL AKUNTANSI Vol 2, No 1 (2018)
Publisher : Universitas PGRI Madiun

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (922.994 KB) | DOI: 10.25273/.v1i2.2443

Abstract

This research is intended to determine the effect of knowledge and awareness of taxpayers on taxpayer compliance in paying Land and Building Tax (PBB) in Manggala Sub-district, Makassar City. The sample in this research is the existing taxpayer District Manggala Kota Makassar as many as 100 respondents. The techniquesampling in this research is using simple random sampling. The type of data used in this study is quantitative data in the form of scores or scores on answers given by respondents to the questions that exist in the questionnaire. Sources of data used are primary data and secondary data. Primary data obtained from direct observation, interview, questionnaire and observation while secondary data obtained by researcher in the form of data report of result of tax payment from research object. Methods of data analysis using data quality test, classical assumption test, multiple regression analysis and hypothesis test. Based on the results of research that has been done can be concluded that there is a significant positive influence between taxpayer knowledge and taxpayer awareness of taxpayer compliance in paying taxes of the earth and buildings.
ANALISIS PERBANDINGAN PORTOFOLIO OPTIMAL PADA SAHAM SRI KEHATI DENGAN MENGGUNAKAN MODEL INDEKS TUNGGAL DAN MODEL RANDOM Maya Novitasari; Heidy Paramitha Devi
INVENTORY: JURNAL AKUNTANSI Vol 2, No 1 (2018)
Publisher : Universitas PGRI Madiun

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (663.484 KB) | DOI: 10.25273/inventory.v1i2.2439

Abstract

The purpose of this study is to provide empirical evidence that the determination of a stock portfolio using a single index model can provide optimal returns compared with the determination of stock portfolio using a random model. The sample in this research is 25 shares joined in SRI-KEHATI selected using purposive sampling. The data analysis technique used the average test for two independent samples (Mann Whitney Test (U Test)). The results showed that the determination of the stock portfolio using a single index model can provide optimal return compared to the determination of stock portfolio using random model.
PENGARUH AGRESIVITAS PAJAK TERHADAP NILAI PERUSAHAAN DENGAN PROFITABILITAS SEBAGAI VARIABEL MODERASI (STUDI EMPIRIS PERUSAHAAN MANUFAKTUR SEKTOR PERTANIAN SUBSEKTOR PERKEBUNAN DI BEI) Heny Sidanti; Vivi Cornaylis
INVENTORY: JURNAL AKUNTANSI Vol 2, No 1 (2018)
Publisher : Universitas PGRI Madiun

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (1085.287 KB) | DOI: 10.25273/inventory.v1i2.2440

Abstract

This study aims to provide empirical evidence about the effect of tax aggressiveness on corporate value with profitability as a moderating variable (empirical study of manufacturing companies in the agricultural sector of the estate sub-sector in BEI). The type of research used in this study is quantitative research. Population in this research is manufacturing company of agricultural sub-sector of plantation at BEI 2012-2016. There are 7 sample in this research which were taken by using purposive sampling methode. Data analysis used were descriptive statistic, classical assumption test, multiple linear regression, and hypothesis test using SPSS version 17.0. partial test results (t test), tax aggressiveness doesn’t affect on corporate value. While the results of the moderation t test, profitability can’t moderate the influence of tax aggressiveness on corporate value.
PENGARUH KONVERGENSI IFRS DAN KEPEMILIKAN ASING TERHADAP TIMELY LOSS RECOGNITION Liliek Nur Sulistiyowati; Robby Sandhi Dessyarti; Adi Gunanto
INVENTORY: JURNAL AKUNTANSI Vol 2, No 1 (2018)
Publisher : Universitas PGRI Madiun

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (636.641 KB) | DOI: 10.25273/inventory.v1i2.2435

Abstract

This research is intended to analyzeinfluence of convergence of International Financial Reporting Standard (IFRS) and foreign ownership to Timely Loss Recognition (TLR) at trade and service company listed in Bursa Efek Indonesia (BEI). This research comparing between before and after the IFRS convergence of the level loss recognition and see whether there is an increase in therecognition of a loss on time with the presence of foreign ownership within the company.Researchers used four control variables, namely firm size, profitability, leverage, and audit quality. TLR is measured by the ratio of Large Negative Net Income.This research used purposive sampling method at companies listed on BEI from 2014 until 2016, there are13 samples and tested by using linear regression.The results of this research indicate thatthere was an influence between IFRS convergence and foreign ownership of TLR. Control variable, leverage variable and audit quality indicatesignificant influence. This research has once again indicatethat the application of IFRS has an impact on improving the quality of accounting information and the demand for timely recognition of losses in less than stackholder financial statements.
ANALISIS PENERAPAN BRILINK DI BANK BRI KOTA MADIUN SEBAGAI UPAYA MENDORONG FINANCIAL INCLUSION Herman Ahmadi
INVENTORY: JURNAL AKUNTANSI Vol 2, No 1 (2018)
Publisher : Universitas PGRI Madiun

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (1064.295 KB) | DOI: 10.25273/inventory.v1i2.2441

Abstract

The role of the financial system becomes relatively important in a country's economy in today's globalization era. The financial sector as part of the economic backer of the state has an important task in supporting the economic activities of the poor so that they can still do its activities. According to Bank Indonesia the form of an inclusive financial national strategy is the right of everyone to have access and full service from financial institutions in a timely, , informative, and affordable costs, with full respect for the dignity and prestige of PT. BRI (Persero), Tbk. Madiun Branch Office is one of the branch offices of PT. Bank Rakyat Indonesia (Persero), Tbk. His job is to carry out all orders that have been established by the head office and provide banking products services, including being a manager of BRILink for Madiun and surrounding areas. Research Objectives Describe the sustainability of BRILink services, as well as describe the barriers that exist in the implementation of BRILink PT. BRI (Persero), and the successful implementation of BRILink PT. BRI (Persero), Tbk. Branch Office Madiun can encourage financial inclusion in Madiun and surrounding areas. A well-developed financial sector will encourage economic activity, PT. BRI (Persero), Tbk. Branch Office Madiun can only be enjoyed by the city community freely. The low level of public financial literacy and the geographic condition of the Madiun region that is not accessible by access to banking services are the factors that hinder financial inclusion. and must fix itself from the many obstacles in the implementation of BRIlink so that more users and agents can improve the quality of life due to the ease of service BRIlink, PT. BRI (Persero), Tbk. Madiun Branch Offices often evaluate the implementation of BRIlink, as well as minimize constraints, and increase training in the use of EDC machines

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