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BUDGETING : Journal of Business, Management and Accounting

BUDGETING
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Published by Institut Penelitian Matematika, Komputer, Keperawatan, Pendidikan dan Ekonomi

ISSN : 27151913 EISSN : 27152480 DOI : -

Core Subject : Humanities, Social,

Humanities Social Sciences

BUDGETING : Journal of Business, Management and Accounting is published by IPM2KPE as an information and communication media for practitioners, researchers and academics who are interested in the field and development o, Business, Management and Accounting .The journal is published annually 2 times every June and December

Arjuna Subject : Ilmu Sosial - Administrasi Publik

Articles 304 Documents

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Dampak Alokasi Dana Desa, Jumlah Wajib Pajak, Jumlah Penduduk dan Luas Lahan terhadap Realisasi Penerimaan PBB-P2 Halimatus Sa’diyah; Diyah Probowulan; Achmad Syahfrudin Z
BUDGETING : Journal of Business, Management and Accounting Vol 1 No 1 (2019): BUDGETING : Journal of Business, Management and Accounting
Publisher : Institut Penelitian Matematika Komputer, Keperawatan, Pendidikan dan Ekonomi (IPM2KPE)

This study aims to partially determine the effect of the impact of Village Fund Allocation, Population and Land area on the Realization of PBB-P2 Revenue in Jember Regency. This research is a quantitative study using survey research methods. The population of this study was all villages in Jember Regency, the sample was 44 villages with PBB-P2 acceptance that met the target. Sampling using a purposive sampling technique. Data was collected through secondary data from literature studies and documentation of local tax revenue realization. Data analysis uses multiple linear regression. The results of the Village Fund Allocation research variable, obtained a significant value of 0.006 <0.05, which means that the Village Fund Allocation partially has a significant impact on the realization of PBB-P2 revenue. The variable number of taxpayers has a significant value of 0,000 <0.05 which means it has a significant impact on the realization of PBB-P2 revenue. Variable Number of population with a value of 0,000 <0.05 means that it has a significant impact on the realization of PBB-P2 revenue. Variable land area with sig. 0,000 <0.05, can be interpreted as having a significant impact on PBB-P2 Revenue. Conclusion The more land area utilized by the population, plus the number of residents and the number of taxpayers has a significant impact on increasing the realization of PBB-P2 revenue, while the amount of Village Fund Allocation has a partially significant impact on the realization of PBB-P2 revenue Keywords: Village Fund Allocation, Number of Taxpayers, Population, Land Area, Acceptance of Rural and Urban Land and Building Taxes

Penerapan Model Product Layout Pada Layout Produksi PD HM Kue Pia Hanna Friska P Friska P; Kokom Komariah; Dicky Jhoansyah
BUDGETING : Journal of Business, Management and Accounting Vol 1 No 2 (2020): BUDGETING : Journal of Business, Management and Accounting
Publisher : Institut Penelitian Matematika Komputer, Keperawatan, Pendidikan dan Ekonomi (IPM2KPE)

This study aims to analyze the application of production layouts using product layout models in PD HM Kue Pia Sukabumi Regency. Data analysis methods used are case studies, quantitative and descriptive approaches. The results showed that time management was not optimal in each production line, so that production load imbalances often occurred. Based on the calculation results obtained 6% of time wasted from the production process, due to imbalance production costs. In conclusion, a good product layout will provide efficiency in the production process and production time, which in turn will provide an increase in income, conversely if an imbalance in production costs results in the company not being able to maximize production results that also affect income. Keywords: product layout, production management, production time efficiency

Pengaruh Perputaran Modal Kerja Terhadap Likuiditas Perusahaan Jasa Sub Sektor Property, Real Estate Dan Kontruksi Bangunan Idham Saputra; Andir Indrawan; Ade Sudarma
BUDGETING : Journal of Business, Management and Accounting Vol 1 No 2 (2020): BUDGETING : Journal of Business, Management and Accounting
Publisher : Institut Penelitian Matematika Komputer, Keperawatan, Pendidikan dan Ekonomi (IPM2KPE)

The purpose of this study was to determine the effect of working capital turnover on liquidity (Current Ratio) in the Property, Real Estate and Construction Sub Sector Services company. This research uses associative hypothesis research type. The research method used is quantitative. The sample in this study were 6 Property, Real Estate and Construction Sub Sector Services companies listed on the Indonesia Stock Exchange in the 2013-2018 period. Sampling with the type of nonprobability sampling with purposive sampling technique. The data analysis technique used is the normality test and the partial hypothesis test (t test). The results of the research, the partial hypothesis test results (t test) can be seen the t-count of the variable working capital turnover (X) of -3,735 with a significant level of 0.001, meaning that the working capital turnover has a negative effect on liquidity and the significant value shows a significant effect. In conclusion, working capital turnover has a negative effect on liquidity because of uncertain income. The higher the liquidity value, the higher the value of current assets which will also be directly proportional to the sales results. Working capital turnover is not always directly proportional to liquidity. Keywords: Working Capital Turnover, Accounts Receivable Turnover, Liquidity.

Analisis Profitabilitas, Solvabilitas dan Ukuran Perusahaan yang Menyebabkan Audit Delay Lala Febby Ardiany; R. Deni Muhammad Danial; Dicky Jhoansyah
BUDGETING : Journal of Business, Management and Accounting Vol 1 No 2 (2020): BUDGETING : Journal of Business, Management and Accounting
Publisher : Institut Penelitian Matematika Komputer, Keperawatan, Pendidikan dan Ekonomi (IPM2KPE)

The purpose of this study is to determine the ratio of profitability, solvency and size of the company whether it affects the Audit Delay on PT Apexindo Pratama Duta Tbk listed on the Stock Exchange in the 2015-2017 period. the analytical method used in this research is descriptive-associative method. The data used in this study are secondary data from the company's financial statements. The results showed the value of Nagelkerke R Square was 0.672. This value shows the ability of independent variables (profitability, solvency and company size) in explaining the dependent variable (Audit Delay) is 67.2% and the remaining 32.8% there are other factors outside the model that explain the dependent variable. And the results of the Omnibus Test of Model Coefficients with a value of 0.329, which means greater than 0.05, the profitability, solvency and size of the company variables together do not affect the company's model (Audit Delay). In conclusion, profitability, solvency and company size variables do not affect and cause Audit Delay at PT Apexindo Pratama Duta Tbk. Keywords: Audit Delay, Company’s Measurement, Profitability Ratio Solvability Ratio,

Pengaruh Enterprise Risk Management Disclosure, Intellectual Capital Disclosure dan Debt to Asset Ratio terhadap Nilai Perusahaan Leni Siti Rukmana Deffi; Dwi Cahyono; Rendy Mirwan Aspirand
BUDGETING : Journal of Business, Management and Accounting Vol 1 No 2 (2020): BUDGETING : Journal of Business, Management and Accounting
Publisher : Institut Penelitian Matematika Komputer, Keperawatan, Pendidikan dan Ekonomi (IPM2KPE)

This study aims to determine the effect of Enterprise Risk Management Disclosure, Intellectual Capital Disclosure and Debt To Asset Ratio on firm value. This research uses quantitative methods, involving a sample of 21 mining companies listed on the Indonesia Stock Exchange (IDX) for the 2015-2017 period. Primary data is collected from regular company reports. The results of the study using a partial test showed a significance value of 0.397 for the Enterprise Risk Management Disclosure variable, a significance value of 0.349 for the Intellectual Capital Disclosure variable and a significance value of 0.301 for the Debt To Asset Ratio variable. The calculated coefficient of determination results obtained a value of 0.111, which means the independent variable under study only affects the value of the company by 11%, while the remaining 89% of the company's value is influenced by other independent variables outside the variables used in this study. Conclusions, Enterprise Risk Management Disclosure, Intellectual Capital Disclosure and Debt to Asset Ratio have no influence on firm value. Keywords: Enterprise Risk Management Disclosure, Intellectual Capital Disclosure and Debt To Asset Ratio, firm value.

Pengaruh Free Cash Flow terhadap Kebijakan Hutang Lulu Almarjan; Deni Muhammad Danial; Dicky Jhoansyah
BUDGETING : Journal of Business, Management and Accounting Vol 1 No 2 (2020): BUDGETING : Journal of Business, Management and Accounting
Publisher : Institut Penelitian Matematika Komputer, Keperawatan, Pendidikan dan Ekonomi (IPM2KPE)

This study aims to determine how much influence the free cash flow on debt policy at PT Indofood Sukses Makmur Tbk. The method used in this research is descriptive and associative methods with quantitative approaches. The data used is PT Indofood's annual financial statement data for 8 years from 2011 to 2018. The statistical test used is calculation, analysis using simple linear regression including the coefficient of determination test. The results showed that the free cash flow variable gained a significance value of 0.008, which means that there was an influence of free cash flow on the corporate debt policy of PT Indofood Sukses Makmur Tbk. Conclusion, there is a significant influence and strong relationship with the positive direction of the variable free cash flow (free cash flow) on the debt policy at PT Indofood Sukses Makmur Tbk. Keywords: Free Cash Flow, Debt Policy

Comparative Analysis of the Use of Net Base Methods and Gross Up Methods in Article 21 Income Tax Bonds (Article 21 Income Tax) in the form of Employee Salaries Dewi Anggraini
BUDGETING : Journal of Business, Management and Accounting Vol 1 No 2 (2020): BUDGETING : Journal of Business, Management and Accounting
Publisher : Institut Penelitian Matematika Komputer, Keperawatan, Pendidikan dan Ekonomi (IPM2KPE)

This study was conducted at PT Surya Agro Persada (SAP) Lubuklinggau City with the focus of research on Income Tax Article 21 and the research sub-focus was the Net Base method and the Gross Up Method. The formulation of the problem in this study is how the comparison of the use of the Net Base method and the Gross Up Method in calculating Article 21 Income Tax is in the form of employee salaries. The purpose is to analyze the comparison of the use of the Net Base method and the Gross Up Method in the context of Article 21 Income Tax in the form of salaries of employees at PT Surya Agro Persada (SAP) in Lubuklinggau City. This research uses qualitative methods, data collection techniques used are observation, interviews and documentation. Based on the results of the analysis carried out that applying the Gross Up method will provide benefits to the company, in addition to providing benefits to employees it can also reduce corporate taxable income because the burden arising from tax benefits can be deductible expenses so that the agency's PPh burden becomes smaller . The conclusion of this study is that the Gross Up method is better than the Net base method, because the calculation using the Gross Up method will benefit both parties, both employees and companies. So it is better for PT Surya Agro Persada to use the Gross Up Method in calculating Article 21 PPh employees. Keywords: Article 21 Income Tax, Net Base, Gross Up

Pengaruh Total Debt Equity Ratio (DER) dan Total Asset Turnover (TATO) Terhadap Profitabilitas (ROE) pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Rahmi Ambari; Andri Indrawan; Ade Sudarma
BUDGETING : Journal of Business, Management and Accounting Vol 1 No 2 (2020): BUDGETING : Journal of Business, Management and Accounting
Publisher : Institut Penelitian Matematika Komputer, Keperawatan, Pendidikan dan Ekonomi (IPM2KPE)

The purpose of this study is to determine the effect of Total Debt Equity Ratio (DER) and Total Asset Turnover (TATO) on Profitability (ROE) in Manufacturing Companies listed on the IDX. The research method used is quantitative, with associative approaches. The sampling technique used in this study was nonprobability sampling with purposive sampling technique. The data analysis technique used in this study is the normality test and partial test (t test). The results of the partial test (t test) show that the tcount of variables The total debt equity ratio (DER) is 1.660 with a significant level of more than 0.05, which is 0.105 (0.105> 0.05), tcount = 1.660 <table = 2014, then Ho is accepted and Ha is rejected, which means that the Total debt equity ratio does not have a significant effect on profitability (ROE) and tcount of the variable Total asset turnover (TATO) of 3,341 with a significant level of less than 0.05 which is 0.002 (0.002 <0.05). Tcount = 3,341> t table = 2014. The results of this study show that partially only total asset turnover has an effect on profitability (ROE). Keywords : Total Debt Equity Ratio (DER), Total Asset Turnover (TATO), Return on Equity (ROE)

Pengaruh Kompensasi dan Disiplin Kerja terhadap Kinerja Karyawan Yulandri Yulandri; Onsardi Onsardi
BUDGETING : Journal of Business, Management and Accounting Vol 1 No 2 (2020): BUDGETING : Journal of Business, Management and Accounting
Publisher : Institut Penelitian Matematika Komputer, Keperawatan, Pendidikan dan Ekonomi (IPM2KPE)

The purpose of this research is to study compensation and work discipline on employee performance at PT (SBS) Sinar Bengkulu Selatan. The research method in this study uses quantitative research methods. The results of the study can be concluded regarding the respondents' perceptions about Compensation Location (X1) and Work Discipline (X2) Employee Performance results (Y) with the results of multiple linear regression obtained the following research results: Y = 14.876 + 0.277X1 + 0.795X2 analysis of responses R = 0.823 ( X1) -Y), 0.926 (X2-Y) and the coefficient of determination R2 = 0.521 or approximately (52.51%) through testing the hypotheses together (simultaneously) and individuals (partial) in this study using the f test and t test, compensation (X1) and work discipline (X2), = 0,000. Conclusion, significant significant contribution and work discipline to employees at PT (SBS) Sinar Bengkulu Selatan. Keywords: Work Discipline, Employee Performance, Compensation

Evaluasi Penerapan Sistem Informasi Akuntansi Penerimaan Kas Bagian Unit Rawat Jalan Desi Wahyu Asriyani; Moh. Halim; Ari Sita Nastiti
BUDGETING : Journal of Business, Management and Accounting Vol 2 No 1 (2020): BUDGETING : Journal of Business, Management and Accounting
Publisher : Institut Penelitian Matematika Komputer, Keperawatan, Pendidikan dan Ekonomi (IPM2KPE)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31539/budgeting.v2i1.782

Tujuan penelitian ini adalah untuk melakukan evaluasi atas penerapan sistem informasi akuntansi penerimaan kas bagian unit rawat jalan di Puskesmas Sumbersari Jember. Metode yang digunakan pada penelitian ini adalah penelitian kualitatif dengan pendekatan deskriptif. Hasil yang diperoleh pada penelitian ini adalah masih terdapat beberapa aspek yang masih harus diperbaiki pada sistem informasi akuntansi penerimaan kas yang sudah dijalankan oleh Puskesmas Sumbersari Jember. Simpulan, sistem yang sudah dijalankan oleh Puskesmas Sumbersari Jember sebenarnya sudah sesuai dengan SOP dan peraturan daerah yang berlaku serta sudah mengarah pada sistem yang baik. Namun pengembangan dari sistem tersebut belum sempurna atau masih terdapat kekurangan. Kata Kunci: Evaluasi, Penerimaan Kas, Sistem Informasi Akuntansi

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Ahmad Gawdy Prananosa

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Home Page

OAI Link

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Contact Name Ahmad Gawdy Prananosa

Contact Email ahmadgawdynano@yahoo.com

Phone +6281377987485

Journal Mail Official ahmadgawdynano@yahoo.com

Editorial Address Jl.Gunung Sari Kel.Karya Bakti. Kec.Lubuklinggau Timur II Kota Lubuklinggau Sumatera Selatan Indonesia

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Contact Name
Ahmad Gawdy Prananosa

Contact Email
ahmadgawdynano@yahoo.com

Phone
+6281377987485

Journal Mail Official
ahmadgawdynano@yahoo.com

Editorial Address
Jl.Gunung Sari Kel.Karya Bakti. Kec.Lubuklinggau Timur II Kota Lubuklinggau Sumatera Selatan Indonesia

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Unknown,

Unknown

INDONESIA