INVENTORY: JURNAL AKUNTANSI
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
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129 Documents
<![CDATA[Pengaruh Kepuasan Pengguna Sistem Terhadap Kinerja Pembelajaran Daring Dengan Biaya Sebagai Moderasi ]]>
<![CDATA[Raymundo Patria Hayu Sasmita]]>;
<![CDATA[Ignatius Novianto Hariwibowo]]>
<![CDATA[ INVENTORY: JURNAL AKUNTANSI Vol 5, No 1 (2021) ]]>
Publisher : <![CDATA[Universitas PGRI Madiun ]]>
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DOI: 10.25273/inventory.v5i1.7408
<![CDATA[Wabah covid-19 telah memaksa pendidikan di Indonesia untuk menerapkan sistem pembelajaran daring. Perubahan ini menimbulkan fenomena keluhan masyarakat terhadap besarnya biaya belajar daring. Hal ini menimbulkan ketidakpuasan masyarakat terhadap sistem belajar daring. Oleh karena itu, penelitian ini dilakukan untuk menguji faktor yang mempengaruhi kinerja pembelajaran dalam sistem pembelajaran daring dengan biaya sebagai moderasi. Penelitian ini mengembangkan kepuasan pengguna sistem sebagai variabel mediasi dan pembelajaran, sistem, pengajar sebagai variabel independen. Penelitian dilakukan pada mahasiswa akuntansi yang sedang mengambil mata kuliah Sistem Informasi Akuntansi dan Analisa Perancangan Sistem. Data diperoleh dengan mendistribusikan kuesioner secara daring kepada 185 mahasiswa. Data yang diperoleh di oleh menggunakan pendekatan Partial Least Square (PLS), dengan menggunakan software WarpPLS 6.0. Hasil penelitian ini menunjukkan bahwa proses pembelajaran yang jelas dan sistematis akan meningkatkan kepuasan pengguna dan berdampak pada kinerja pembelajaran yang baik. Sedangkan, besarnya biaya belajar daring tidak mempengaruhi kinerja pembelajaran.]]>
<![CDATA[Pengaruh Pajak Kendaraan Bermotor Dan Bea Balik Nama Kendaraan Bermotor Terhadap Pendapatan Asli Daerah Dengan Pajak Bahan Bakar Kendaraan Bermotor Sebagai Pemoderasi ]]>
<![CDATA[Ferdiansyah Ferdiansyah]]>
<![CDATA[ INVENTORY: JURNAL AKUNTANSI Vol 4, No 2 (2020) ]]>
Publisher : <![CDATA[Universitas PGRI Madiun ]]>
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DOI: 10.25273/inventory.v4i2.7671
<![CDATA[The existence of motorized vehicles has become a very vital part of the community. So that it affects the increase in revenue from Motorized Vehicle Tax, Motorized Vehicle Transfer Fee Duties, Motorized Vehicle Fuel Taxes and Local Original Revenues. This study aims to determine the relationship of contribution of Motorized Vehicle Tax, Motorized Vehicle Transfer Fee Duty, Motorized Vehicle Fuel Tax to the Revenue of West Java Province. This type of research is associative with quantitative methods using the method of multiple linear regression analysis. From the results of the study showed that the Regional Tax consisting of Motorized Vehicle Tax, Motorized Vehicle Transfer Fee Duty and Motorized Vehicle Fuel Tax partially had a positive and significant effect on the Local Revenue. With Motor Vehicle Fuel Tax as a moderating variable simultaneously obtained positive and significant results, which means that it strengthens the influence between Motor Vehicle Tax and Motor Vehicle Title Transfer Fees on Original Income in West Java ProvinceKeywords; Regional Taxes; Motorized Vehicle Tax; Motorized Vehicle Transfer Fee Fees; Motorized Vehicle Fuel Taxes; Local Revenue]]>
<![CDATA[Dampak Moderasi Profitabilitas Terhadap Pengaruh CSR, GCG dan Intelectual Capital Terhadap Nilai Perusahaan ]]>
<![CDATA[Putri Ayunisari]]>;
<![CDATA[Aristha Purwanthari Sawitri]]>
<![CDATA[ INVENTORY: JURNAL AKUNTANSI Vol 5, No 2 (2021) ]]>
Publisher : <![CDATA[Universitas PGRI Madiun ]]>
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DOI: 10.25273/inventory.v5i2.10649
<![CDATA[The meaning of the research to understand the impact of CSR, GCG using institutional ownership and IC on value company using PBV with profitability using ROE as moderation. Obtained 14 company samples during the six years of research using a way to take samples by purposive sampling method. The analytical method uses multiple regression analysis and moderated regression analysis provided with SPSS software for Windows 25.00. The results of the partial study showed there was no influence of CSR variables on PBV, GCG variables using institutional ownership showed a positive relati’onship with PBV, IC variables showed no influence on PBV, ROE variables with CSR could not moderate towards PBV, ROE variables with GCG were significantly different PBV which means ROE is a moderating variable that succeeds in agreeing between GCG against PBV, and the ROE and IC interaction variable is not able to moderate against PBV]]>
<![CDATA[Pengaruh Program Pemutihan Pajak dan Pembebasan Bea Balik Nama Terhadap Kepatuhan Wajib Pajak Kendaraan Bermotor ]]>
<![CDATA[Lodang Prananta Widya Sasana]]>;
<![CDATA[I Gede Adi Indrawan]]>;
<![CDATA[Ryan Hermawan]]>
<![CDATA[ INVENTORY: JURNAL AKUNTANSI Vol 5, No 2 (2021) ]]>
Publisher : <![CDATA[Universitas PGRI Madiun ]]>
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DOI: 10.25273/inventory.v5i2.10654
<![CDATA[This study aims to prove the effect of the motor vehicle tax whitening program (PKB) and the exemption of transfer fees (BBNKB) on motor vehicle tax compliance at the SAMSAT Serpong office, South Tangerang City. The research population is all motorized vehicle users registered in SAMSAT Serpong, South Tangerang City. The method used in this study is accidental sampling, namely the technique of determining the sample by chance, that is, anyone who happens to meet the researcher. Data were collected by survey method with questionnaires, and the questionnaires were eligible for 100 questionnaires. The data analysis technique used Multiple Linear Regression Analysis. The results showed that partially there was no effect on the whitening of motor vehicle tax (PKB) and there was an effect on the exemption of transfer fees (BBNKB. However, simultaneously all variables affect the compliance of motor vehicle taxpayers in SAMSAT Serpong, South Tangerang City. This study also shows the results of the determination test, this determination explains how much the model's ability to explain the variation of the independent variable affects the dependent variable expressed in percentages.The coefficient of determination is 21.9% meaning the percentage of the influence of the independent variable on the tax whitening program (X1) and the exemption of transfer fees. (X2) to the compliance of motorized vehicle taxpayers (Y) of 21.9% while the remaining 78.1% is influenced or explained by other variables outside of the variables studied. ]]>
<![CDATA[Determinan Keberhasilan UMKM Berbasis Ekonomi Kreatif di Kabupaten Bantul ]]>
<![CDATA[Sri Widodo]]>;
<![CDATA[Afri Ovita]]>
<![CDATA[ INVENTORY: JURNAL AKUNTANSI Vol 5, No 2 (2021) ]]>
Publisher : <![CDATA[Universitas PGRI Madiun ]]>
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DOI: 10.25273/inventory.v5i2.10650
<![CDATA[Micro, small and medium enterprises are one of the economic sectors that have a significant role in the country's economy, and Indonesia is no exception. In Indonesia, MSMEs have a role in increasing the country's Gross Domestic Product (GDP) and absorbing labor which can reduce unemployment. The purpose of this study was to determine the effect of using accounting information, business capital, and business age on the success of creative economy-based SMEs in Bantul Regency. The sample in this study was selected by purposive sampling, as many as 197 respondents. The analysis technique used in this study uses multiple linear regression analysis. The results of the study prove that the use of accounting information and business age have an effect on business success, while business capital has no effect on business success. The implications of this research are for MSMEs to increase the use of accounting information and maximize the use of business capital]]>
<![CDATA[Analisis Sistem Akuntansi Persediaan Bahan Baku Dalam Mengendalikan Persediaan ]]>
<![CDATA[Pitriyani Pitriyani]]>;
<![CDATA[Evi Martaseli]]>;
<![CDATA[Tina Kartini]]>
<![CDATA[ INVENTORY: JURNAL AKUNTANSI Vol 5, No 2 (2021) ]]>
Publisher : <![CDATA[Universitas PGRI Madiun ]]>
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DOI: 10.25273/inventory.v5i2.10655
<![CDATA[The purpose of this study was to determine and explain the method of recording inventory, the application of the accounting system for raw material inventory, and inventory control carried out at pada PT. YYY In this study, the data obtained by the researcher used a qualitative descriptive method. This study uses primary data and secondary data where the data is carried out by direct research into the field and also uses library research.The results of the analysis show that found differences regarding the method used by the company with theory, the unit was in accordance with theory and no differences were found regarding the application of systems and procedures related to the inventory accounting system and related functions in the existing raw material inventory. theory and there are additional functions, namely warehouse functions, production, shipping and purchasing. However, there are multiple functions and there is often a mutation of goods without supporting documents and using only verbal at PT. YYY. ]]>
<![CDATA[Analisis Potensi, Efektivitas Dan Laju Pertumbuhan Penerimaan Retribusi Parkir Pada Dinas Perhubungan Kabupaten Malang ]]>
<![CDATA[Angguliyah Rizqi Amaliyah]]>;
<![CDATA[Doni Teguh Wibowo]]>
<![CDATA[ INVENTORY: JURNAL AKUNTANSI Vol 5, No 2 (2021) ]]>
Publisher : <![CDATA[Universitas PGRI Madiun ]]>
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DOI: 10.25273/inventory.v5i2.10651
<![CDATA[This study aims to determine the acceptance of parking fees at the Malang district transportation service by analyzing the potential, effectiveness and growth rate during the period 2016 to 2019. The research design used uses a quantitative approach. The sample used is the parking fee receipt data for the period 2016 to 2019 at the Malang Regency Transportation Service. Secondary data that had been collected were analyzed by means of potential, effectiveness and growth rate. From the results of research that has been done, the results of the potential for receiving parking fees are in prime and developing categories, have very potential results with increased growth rates (positive). The results of the effectiveness of receiving parking fees are in the very effective category. This category defines and shows that the performance of the Malang Regency Government at the Department of Transportation in the parking fees section is capable of managing and managing its retribution receipts for the four periods. The results for four years show the growth rate of parking fees with a positive growth coefficient. ]]>
<![CDATA[Pengaruh Biaya Produksi dan Biaya Promosi Terhadap Laba Bersih (Studi Pada Perusahaan Roti PT. Nippon Indosari Corpindo Tbk Yang Terdaftar Di Bursa Efek Indonesia Periode 2014-2019) ]]>
<![CDATA[Yulianus Viki Antono]]>;
<![CDATA[Hendrik Suhendri]]>;
<![CDATA[Sri Andika Putri]]>
<![CDATA[ INVENTORY: JURNAL AKUNTANSI Vol 5, No 2 (2021) ]]>
Publisher : <![CDATA[Universitas PGRI Madiun ]]>
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DOI: 10.25273/inventory.v5i2.10656
<![CDATA[The purpose of this research is to find out the influence of production costs and promotional costs on net income at PT NIC Tbk which has been listed on the IDX for the 2014-2019 period. Meanwhile, in this research, quantitative methods are used and multiple linear regression analysis is used. The results found in this research are that the production cost variable can have a significant effect on net income, which can be proven through the value of t count = 7.299 (greater than t table = 2.447) and significant value = 0.000 (smaller than t table = 2.447) 0.05), so that hypothesis 1 can be accepted, while the promotion cost variable can also have a significant effect on net income, it can be proven through the t count = 5.881 (greater than t table = 2.447) and the significant value = 0.000 (less than 0.05), so hypothesis 2 can be accepted. The variable influence of production costs and promotion costs has a significant influence on the net profit of PT NIC Tbk which has been listed on the IDX for the 2014-2019 period of 20.8%. ]]>
<![CDATA[Model Penerapan Akad Transaksi Syariah Pada BUMDes Pengalangan Sejahtera Dalam Masyarakat Pluralisme ]]>
<![CDATA[Fira Kartika Ningtyas]]>;
<![CDATA[Rohmawati Kusumaningtias]]>
<![CDATA[ INVENTORY: JURNAL AKUNTANSI Vol 5, No 2 (2021) ]]>
Publisher : <![CDATA[Universitas PGRI Madiun ]]>
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DOI: 10.25273/inventory.v5i2.10652
<![CDATA[This research aim to determine the implementation model of sharia transaction contracts based on Fatwan DSN MUI and SAK Syariah at BUMDes Pengalangan Sejahtera. This study explain the application of sharia transactions in a pluralistic society to find out the understanding and interest of the community become a customer of a village bank based on sharia principles. The method used in this research is descriptive qualitative method with secondary and primary data. Supporting data collection was carried out by field studies through interviews, observation and documentation. The results of this study indicate that the implementation of the contract on BUMDes transactions is not in accordance with the Fatwa of the MUI and SAK Syariah DSN, so the researchers provide results in the form of a sharia contract implementation model in accordance with the various types of financing products applied by village banks to BUMDes Pengalangan Sejahtera. In general, the non-conformity of SAK Syariah lies in the preparation of BUMDes financial statements where there is no difference between recognition, measurement, presentation and disclosure. Meanwhile, according to the MUI DSN Fatwa, the non-conformity lies in several applicable provisions.]]>
<![CDATA[Pengaruh CR, ROA dan Ukuran Perusahaan Terhadap Nilai Perusahaan dengan Struktur Modal Sebagai Intervening ]]>
<![CDATA[Reni Rosita]]>;
<![CDATA[Khalida Richawati]]>
<![CDATA[ INVENTORY: JURNAL AKUNTANSI Vol 5, No 2 (2021) ]]>
Publisher : <![CDATA[Universitas PGRI Madiun ]]>
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DOI: 10.25273/inventory.v5i2.10653
<![CDATA[The purpose of this study is to examine the direct and indirect effects of Current Ratio, Return On Assets and Company Size on Firm Value with the intervening variable Capital Structure. The sample in this study were automotive companies listed on the Indonesia Stock Exchange for the period 2014-2018. The study used purposive sampling technique, in which there were 12 automotive companies that met predetermined criteria. Furthermore, this study applies path analysis using the Eviews program version 8.0 and Microsoft Excel 2016. To determine the direct and indirect effects on linear regression coefficients and to ensure a direct and indirect relationship between the independent variable and the dependent variable through mediation, path analysis is carried out. The results of this study indicate the variable Current Ratio and Company Size have a significant effect on Firm Value, while Return On Assets and Capital Structure Ratio have no effect on Firm Value. Firm size has a significant effect on capital structure, while Current Ratio and Return on Assets have no effect on capital structure. Based on the results of the single test analysis, capital structure cannot mediate between Current Ratio, Return On Assets, and Company Size to Firm Value.]]>
