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prosiding seminar nasional
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Publikasi dan akses prosiding-prosiding hasil-hasil Seminar Nasional dan Seminar Internasional UNIBA | Universitas Islam Batik Surakarta Di koordinasikan oleh : Lembaga Penelitian, Pengembangan dan Pengabdian kepada Masyarakat (LP3M UNIBA)
Arjuna Subject : Umum - Umum
Articles 51 Documents
Search results for , issue "2022: PROSIDING UNIVERSITAS ISLAM BATIK SURAKARTA 2022" : 51 Documents clear
DAMPAK MANAJEMEN UTANG USAHA PADA KINERJA PERUSAHAAN: STUDI EMPIRIS DI BURSA EFEK INDONESIA Lucia Iswandari
PROSEDING 2022: PROSIDING UNIVERSITAS ISLAM BATIK SURAKARTA 2022
Publisher : PROSIDING

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Abstract

Accounts payable management is part of the task that must be considered by company managers. This study aims to examine the effect of accounts payable management on the financial performance of companies listed on the Indonesia Stock Exchange. The number of observations is 189 observations. The test is carried out by applying regression analysis to the data panel by applying the fixed effect and random effects models. The test results found findings that did not support the existence of a quadratic effect of the use of accounts payable on the company's financial performance. Several suggestions were put forward to improve the quality of this article in the future. Keywords: accounts payable management, financial performance.
PENERAPAN METODE ACTIVITY BASED COSTING (ABC) DALAM MENENTUKAN HARGA POKOK PRODUKSI CV INDIGO BIRU BARU KECAMATAN BULU KABUPATEN SUKOHARJO Rizky Miftahul Jannah; Anita Wijayanti; Purnama Siddi
PROSEDING 2022: PROSIDING UNIVERSITAS ISLAM BATIK SURAKARTA 2022
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Abstract

This study aims to determine the comparison of the application of the cost of production between the methods used in CV. NEW Indigo Biru currently is the traditional method with the activity based costing (ABC) method. The background of this research was made because of several problems faced by the company, especially in facing similar competitors. Given the importance of CV. Indigo Blue New in determining the right cost of production so as to produce an efficient nominal selling price is also one of the strong reasons for writing this research. The method used in this research is a comparative descriptive qualitative research. By using this research method, this study describes an event that occurred and compares the application of production cost calculations between the methods used by the company today and the activity Based Costing method on research objects related to Cost Accounting, especially in calculating the cost of production. The data used by researchers in the form of primary and secondary data. Primary data is in the form of interviews with the research object, secondary data in the form of a recap of production data in December 2022 on CV Indigo Blue New. The results of this study are that there are differences in results between one product and another, and one method to another. this happens because the calculation used by the CV Indigo Blue New company currently has a lower level of accuracy compared to the calculation of the activity based costing (ABC) method in determining the cost of production. This is evidenced by the presence of 2 types of products, namely batik shirts and batik blouses that have decreased in value or undervalue in the final calculation of the cost of production. Therefore, the activity based costing (ABC) method is one of the solutions offered for companies in determining the cost of production Keywords : Cost of Production, Activity Based Costing Method, Method Traditional
ANALISIS SENTIMEN SELL IN MAY AND GO AWAY PADA SAHAM TERINDEKS LQ45 PERIODE 2020-2021 Versiandika Yudha Pratama
PROSEDING 2022: PROSIDING UNIVERSITAS ISLAM BATIK SURAKARTA 2022
Publisher : PROSIDING

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Abstract

Investors sometimes refer to circulating information and analyst recommendations when investing their assets, so that stock prices in the market generally reflect all available information. However, sometimes stock prices do not reflect available information or commonly known as market anomalies. The anomaly that will be discussed in this study is part of the seasonal anomaly, namely Sell in May and Go Away (SMGA), investors believe that stock returns for the May-October period tend to be lower than November-April. This study aims to determine the SMGA sentiment that occurs in LQ45 indexed stock returns for the 2020 and 2021 periods. And, this type of research is classified as an event study with the sample being the monthly return of LQ45 indexed stocks for the 2020 and 2021 periods, with data analysis technique used statistical analysis, including the normality test and the paired sample t-test if the data was normally distributed or the Wilcoxon signed rank test if the data were not normally distributed. The results showed that there was no significant difference between LQ45 stock returns for the 2020 and 2021 periods in May-October and November-April. In other words, the SMGA sentiment (May-October) in the 2020 and 2021 periods did not show any difference in returns compared to the NonSMGA period (November-April). Keywords: Sell in May and Go Away, Return, LQ45 Index
ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI KINERJA KEUANGAN UMKM DI SUKOHARJO Lia Septiana; Pardi
PROSEDING 2022: PROSIDING UNIVERSITAS ISLAM BATIK SURAKARTA 2022
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Abstract

This study aims to examine the effect of accounting, marketing, human resources, production and use of technology on the financial performance of MSMEs. The population in this study is the culinary MSMEs in Sukoharjo, amounting to 60.125 units. The error tolerance is set at 10% so that a sample of 100 respondents is obtained. The reseach data is obtained by giving questionnaires, then the data was analyzed using multiple linear regression analysis techniques. The test result show that the variables of accounting knowledge, marketing, human resources, production and technology have a simultaneous influence on financial performance with a significance value of 0,000 or < 0,05. These five independent variables affect financial performance by 57,2%. Keywords : Performance, Financial, MSMEs
FAKTOR YANG MEMPENGARUHI KEPATUHAN PAJAK UMKM DI SOLO RAYA Widya Putri Purwanto; Nur Kholis
PROSEDING 2022: PROSIDING UNIVERSITAS ISLAM BATIK SURAKARTA 2022
Publisher : PROSIDING

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Abstract

The decrease in the ratio of tax’s compliance has an effect on tax income. So the purpose in this research was to determine the effect of taxpayer’s environment, taxpayer’s age, taxpayer’s gender, and the modernization of the tax system on SME taxpayer’s compliance in Solo Raya. Sampling method used purposive sampling technique for 96 SME with the parameters of having a culinary enterprise in Solo Raya. The data source was from primary data through questionnaire then processed by using multiple linear regression analysis and processed using SPSS ver 19. The result shows that environment, age difference, gender, and the modernization of the tax system has significant effect on tax compliance. On the other hand, taxpayer’s environment, taxpayer’s age, taxpayer’s gender, and modernization of the tax administration system has significant effect simultaneously. Keywords: tax compliance, taxpayer’s environment, age, gender, modernization of the tax administration
SISTEM INFORMASI AKUNTANSI PEMBELIAN SPAREPART PADA PT. ADETEX BOYOLALI Tri Erita Kusumaningsih; Ismunawan
PROSEDING 2022: PROSIDING UNIVERSITAS ISLAM BATIK SURAKARTA 2022
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Abstract

This study aims to determine the accounting information system for the purchase of spare parts at PT. Adetex. In this study using qualitative methods with descriptive analysis. Collecting the necessary data, researchers conduct interviews or question and answer processes directly with relevant sources in the purchasing process to obtain information needed in research and documentation in the form of research documents related to accounting information systems for spare parts purchases, such as purchase requisitions, purchase orders, purchase invoices and other data related to purchases. The result of this research is the procedure for purchasing spare parts using a computer-based accounting information system via the internet with the name Purchasing system. However, when interviewed with several parts of the accounting information system company for the purchase of spare parts at PT. The Adetex system has not been running effectively and efficiently. There are still many problems related to the Purchasing System in the company, one of which is the network which sometimes has errors that hamper the work operations of employees. Keywords: Accounting Information System, Purchase
DAMPAK PELAYANAN SAMSAT KELILING TERHADAP KEPATUHAN WAJIB PAJAK KENDARAAN BERMOTOR DI KOTA SURAKARTA Selva Dwi Cahya
PROSEDING 2022: PROSIDING UNIVERSITAS ISLAM BATIK SURAKARTA 2022
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Abstract

The purpose of this study was to examine the effect of mobile Samsat services on the Compliance of Motor Vehicle Taxpayers in the City Surakarta. In this study, surveyed 494,370 Motor Vehicle Taxpayers registered at the Surakarta Samsat office. The Slovin formula was used to select a sample of 100 participants for the sampling procedure. Reliability and validity tests, normality tests (eg T and F tests), heteroscedasticity tests (eg autocorrelation tests), and determination tests are all included in the multiple linear regression analysis (R2). Based on hypothesis testing, taxes and access to facilities have a major effect on compliance with motorized vehicle taxpayers, while the complaint center and website have no significant effect on compliance. Motor vehicle taxpayers are more likely to comply with tax laws when they have access to facilities such as complaint centers and websites. web, according to the findings of the F test. The result of the R2 test, on the other hand, shows the number 0.679. There is an independent variable effect of 67.9% on the dependent variable, and the effect of an additional component of 32.1%. Keywords : Tax Access, Facilities, Complaint Center, Website ,Taxpayer Compliance.
GAME TRAINING-BASED COMPETITION, EDUCATION, AND DIGITALIZATION (GT-CED) Cindyasari Puspagita
PROSEDING 2022: PROSIDING UNIVERSITAS ISLAM BATIK SURAKARTA 2022
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Abstract

Creating new training and development concepts to develop complex training methods is through the GT-CED (Game Training based Competition, Education and Digitalization) method. GT-CED (Game Training based Competition, Education and Digitalization) is the latest method of training to improve employee performance which is packaged in the form of competition-based training games, education, and digitalization. The GT-CED way provides an opportunity for each employee to complete the training time according to the ability of each individual Keywords: game training-based competition, education, and digitalization (GT-CED
ASURANSI SYARIAH DITINJAU DARI HUKUM ISLAM Yulian Dwi Nurwanti; M. Aziz Zaelani; Elysa Diah Pramesti
PROSEDING 2022: PROSIDING UNIVERSITAS ISLAM BATIK SURAKARTA 2022
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Abstract

Penelitian ini bertujuan untuk mengetahui asuransi syariah ditinjau dari hukum Islam. Asuransi ditinjau dari hukum islam dipandang haram karena Asuransi sama dengan judi, asuransi mengandung unsur-unsur tidak pasti, asuransi mengandung unsur riba/renten. Menurut para Ulama mendahului Tuhan, dalam Al-Qur’an juga tidak mengatur dan menjelaskan mengenai asuransi. Asuransi Syariah dihalalkan karena Sharing, apabila terjadi sesuatu akan dibagi hasil atau Sharing. Kelemahan asuransi syariah dalam praktek asuransi syariah yaitu belum adanya payung hukum mengenai asuransi syariah, faktor sumber daya manusia masih terbatasnya, manajemen kantor cabang masih tumpang tindih, kendala operasional, kurangnya kesadaran berasuransi, ketidaktahuan masyarakat dan adanya perasaan traumatik pada asuransi konvensional. Kata kunci : Asuransi, Hukum, Islam
Kepastian Hukum Pengaturan Surat Keterangan Waris Dalam Pendaftaran Peralihan Hak Atas Tanah Karena Warisan Ella Emilia Rahmasari; I Gusti Ayu Ketut Rachmi Handayani, Lego Karjoko
PROSEDING 2022: PROSIDING UNIVERSITAS ISLAM BATIK SURAKARTA 2022
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Abstract

Artikel ini bertujuan untuk mengetahui Kepastian Hukum Pengaturan Surat Keterangan Waris Dalam Pendaftaran Peralihan Hak Atas Tanah Karena Warisan. Penelitian hukum ini termasuk jenis penelitian hukum normatif, bersifat preskriptif. Sumber bahan hukum yang digunakan adalah bahan hukum primer dan sekunder. Teknik analisis bahan hukum menggunakan silogisme deduksi dan interpretasi. Dalam hal ini menganalisis Pasal 111 ayat 1 huruf c Peraturan Menteri Negara Agraria/Kepala Badan Pertanahan Nasional Nomor 16 Tahun 2021 Tentang Perubahan Ketiga atas Peraturan Menteri Negara Agraria/Kepala Badan Pertanahan Nasional Nomor 3 Tahun 1997 Tentang Ketentuan Pelaksanaan Peraturan Pemerintah Nomor 24 Tahun 1997 tentang Pendaftaran Tanah. Tujuan perubahan Pasal tersebut yakni agar tidak ada lagi pembedaan golongan penduduk dalam hal pembuatan Surat Keterangan Waris, ahli waris dapat memilih atau membuat Surat Keterangan Waris di Lurah dan Camat, Notaris, dan Balai Harta Peninggalan. Dengan tidak adanya perbedaan penggolongan penduduk maka diharapkan terciptanya kepastian hukum bagi seluruh Warga Negara Indonesia. Kata Kunci : Kepastian Hukum, Surat Keterangan Waris.