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Anggaran: Jurnal Publikasi Ekonomi dan Akuntansi
Published by Asosiasi Riset Ekonomi dan Akuntansi Indonesia
ISSN : 30313392     EISSN : 30313384     DOI : 10.61132
Core Subject : Economy, Science,
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance
Ilmu Ekonomi dan Akuntansi, sebagai wadah bagi para dosen, guru, peneliti dan praktisi di bidang Ekonomi dan Manajemen
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Akuntansi
Articles 261 Documents
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Pengaruh Modal Usaha, Lokasi Usaha, Dan Teknologi Informasi Terhadap Pendapatan Kampung Wisata Kelengkeng Desa Simoketawang Kabupaten Sidoarjo Mitha Anggraini; Maulidah Narastri
Anggaran : Jurnal Publikasi Ekonomi dan Akuntansi Vol. 2 No. 1 (2024): Maret : Anggaran : Jurnal Publikasi Ekonomi dan Akuntansi
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/anggaran.v2i1.304

Abstract

The aim of this research is to examine the influence of business capital, business location and technological information on the income of the Kelengkeng Tourism Village, Simoketawang Village, Sidoarjo Regency. The method used in this research uses quantitative methods. The research used purposive sampling techniques and data collection through questionnaires delivered to respondents and the results of multiple linear regression data analysis showed that information on business capital, business location and technology had a positive effect on income. The greater the capital generated, the greater the income earned. Choosing a strategic location can influence income. And take advantage of developing technological sophistication to help promote its business.
Analisis SWOT Dalam Penentuan Strategi Untuk Meningkatkan Kinerja Frontliner Di Bank Sumut KCP Syariah Lubuk Pakam Regi Anika; Tuti Anggraini
Anggaran : Jurnal Publikasi Ekonomi dan Akuntansi Vol. 2 No. 1 (2024): Maret : Anggaran : Jurnal Publikasi Ekonomi dan Akuntansi
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/anggaran.v2i1.312

Abstract

Every financial institution has a frontliner who serves as a front guard or sequencer and provides information about banking as well as initial impressions of a bank. Due to the rapid development of the banking industry, PT. Bank Sumut KCP Syariah Lubuk Pakam must determine ways to improve the performance of frontline employees so they can compete with other banks. The problems raised in this research relate to how PT. Bank Sumut KCP Syariah Lubuk Pakam chose an approach to improve frontliner performance through SWOT analysis. Frontline Officers must have the knowledge and expertise in their profession to carry out their primary duties effectively. To do this, they must receive training and support that starts from the individual's outer appearance and continues within, so that when providing consumers receive fast, efficient and polite service, resulting in high customer satisfaction. This research uses qualitative methods and descriptive research design. SWOT analysis is used to apply qualitative and descriptive analysis to arrive at research conclusions. Based on the results of the Cartesian diagram, the institution is in Quadrant I, actively implementing a Growth-Oriented Strategy and supporting this strategy.
Evaluasi Anggaran Belanja Sebagai Alat Pengendali Keuangan Pada Palang Merah Indonesia (PMI) Surabaya Aminatus Sofia; Achmad Maqsudi
Anggaran : Jurnal Publikasi Ekonomi dan Akuntansi Vol. 2 No. 1 (2024): Maret : Anggaran : Jurnal Publikasi Ekonomi dan Akuntansi
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/anggaran.v2i1.316

Abstract

This Research Is A Qualitative Study Which Aims To Analyze Deviations Between The Budget Set And The Realization Of Pmi Surabaya's 2018, 2019 And 2020 Budgets. This Research Used 1 (One) Person As An Informant Who Was The Head Of Administration At Pmi Surabaya. Data Collection Methods Use Observation, Interview And Documentation Techniques. The Results Of This Research Show That The Variance Analysis In The Pmi Surabaya Expenditure Budget In 2018 Resulted In Favorable Deviations. In 2019 And 2020 There Were Unfavorable Deviations. This Happens Because There Are Programs That Cannot Be Predicted Considering That Pmi Surabaya Is A Non-Profit Social And Humanitarian Organization That Does Not Solely Pursue Profit And Has The Aim Of Helping To Alleviate The Effects Of Natural And Human-Caused Disasters. So The Budget That Is Set Is One Of The Preparations If These Disasters Occur And Is Often Not In Accordance With The Budget Because We Ourselves Cannot Predict How Many Disasters There Will Be In One Year. However, This Can Be Overcome By Pmi Surabaya Because Pmi Uses Contingency Plans. This Contingency Plan Was Prepared As A Guide For Disaster Management During Emergency Response So That It Takes Place Quickly And Effectively.  
Konstruksi Laporan Keuangan Bumdes Berdasarkan Peraturan Daerah No 09 Tahun 2013 Mengenai Pengelolaan Bumdes di kecamatan Palang Kabupaten Tuban Adi Supeno; Dewi Sutjahyani
Anggaran : Jurnal Publikasi Ekonomi dan Akuntansi Vol. 2 No. 1 (2024): Maret : Anggaran : Jurnal Publikasi Ekonomi dan Akuntansi
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/anggaran.v2i1.317

Abstract

Determination of Law Number 23 of 2014 concerning Regional Government, (State Gazette of the Republic of Indonesia of 2014 Number 244, Supplement to State Gazette of the Republic of Indonesia Number 5587) in which several provisions in Law Number 23 of 2014 concerning Regional Government have been amended by Government Regulations In lieu of Law (PERPPU) Number 2 of 2014 concerning Amendments to Law Number 23 of 2014 concerning Regional Government, has automatically replaced Law Number 32 of 2004. The research carried out by the author uses a descriptive qualitative research approach, in particular by adopting the case study method. The focus of this research is to reveal information related to the research object with the aim of measuring its level of effectiveness. Based on the results of observations made by researchers, there are findings obtained from the Management of BUMDES Bahari Makmur, starting from reporting, management, information and communication, BUMDES activities, namely: Condition: there is no Good and Correct Financial Reporting, including Financial Reporting According to Regional Regulations No. 09 of 2013, there is no BUMDES organizational structure. Cause: lack of village government involvement, where BUMDES itself is an increase in the village budget. Consequence: BUMDES Bahari Makmur is not functioning as BUMDES is a Village Institution that must exist. 1. It is hoped that the Palang Village government should improve BUMDES reporting and reactivate BUMDES so that the village can get original income. This is important because BUMDES itself is mandatory. 2. It is hoped that the Palang village government can provide information about financial reporting and BUMDES management so that readers can get information about BUMDES management. 3. It is hoped that future researchers will be able to explore in more detail and expand the BUMDES financial management process with Regional Regulation Number 09 of 2013, because in this research it is limited to management and reporting, not access to financial reporting and BUMDES management.
Analisis Perilaku Konsumtif Berdasarkan Pengaruh Konsumsi Islam : Studi Kasus Pada Mahasiswa FEB UB Fiona Berliana Putri
Anggaran : Jurnal Publikasi Ekonomi dan Akuntansi Vol. 2 No. 1 (2024): Maret : Anggaran : Jurnal Publikasi Ekonomi dan Akuntansi
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/anggaran.v2i1.318

Abstract

Shopee PayLater is a form of fintech that allows users to shop online by delaying payment. However, the use of paylater itself is a problem because the MUI fatwa prohibits paylater because it contains riba in its implementation practices, In the campus environment, one of which is FEB Universitas Brawijaya students, it is undeniable that consumptive behavior is one of the behaviors that are often found. This study aims to analyze the effect of debt understanding, usury understanding, financial literacy, and religiosity on the consumptive behavior of students of the Faculty of Economics and Business, Universitas Brawijaya. The research methodology used in this type of research is descriptive quantitative with multiple linear regression analysis models. The results of this study are that understanding debt and financial literacy affect consumptive behavior, while understanding usury and religiosity do not affect consumptive behavior. The implications of this research are expected to contribute insight into the use of Shopee PayLater on consumptive behavior. In addition, it can also be used by educational institutions and governments in controlling consumptive behavior.
Identifikasi Pengembangan Koperasi Di Jawa Barat Berdasarkan Persfektif Jenis Usaha Tahun 2020-2022 Dwi Putriana Nuramanah Kinding; Muhamad Solekan; M. Aris Pujiyanto; Sarno Sarno
Anggaran : Jurnal Publikasi Ekonomi dan Akuntansi Vol. 1 No. 4 (2023): Desember : Anggaran : Jurnal Publikasi Ekonomi dan Akuntansi
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/anggaran.v1i4.321

Abstract

The role of cooperatives in supporting the economy is reflected in their contribution to GDP, which experiences a positive trend every year. The potential of each region is different, resulting in a classification of the types of cooperative businesses that exist in order to realize regional growth in accordance with the resources it has. This research uses descriptive research with a quantitative approach using the Location Quotient (LQ) method. The data used is secondary data obtained from the Ministry of Cooperatives and BPS West Java. The results of the Location Qoutient (LQ) method analysis show that two types of business are categorized as potential bases, namely the consumer cooperative and producer cooperative sectors, because they have an LQ value> 1. Meanwhile, the cooperative, service, marketing cooperative and savings and loan cooperative sectors are in a non-base position, because they have an LQ value <1.
Pengaruh Good Corporate Governance dan Kebijakan Dividen Terhadap Nilai Perusahaan Leonardo Leonardo; Sekar Mayangsari
Anggaran : Jurnal Publikasi Ekonomi dan Akuntansi Vol. 2 No. 1 (2024): Maret : Anggaran : Jurnal Publikasi Ekonomi dan Akuntansi
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/anggaran.v2i1.322

Abstract

The purpose of this research is to examine the impact of good corporate governance and dividend policy on firm value. This research used the sample of consumer goods industry subsector companies which listed in Indonesian Stock Exchange during 2020-2022. The number of companies sampled in this study were 49 companies. Hypothesis in this research are tested by multiple linear regression analytical. Data analysis show that institutional ownership and independent commissioner has positive effect firm value because through the establishment of good corporate governance a company can add value to investors or shareholders in the company. While, managerial ownership, audit committee, and dividend policy do not have effect on firm value.
Strategi Optimalisasi Perdagangan Ekspor Kopi Di Indonesia Melalui Situs Trademap Hakim Mahdi Zakariya; Lia Nirawati
Anggaran : Jurnal Publikasi Ekonomi dan Akuntansi Vol. 2 No. 1 (2024): Maret : Anggaran : Jurnal Publikasi Ekonomi dan Akuntansi
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/anggaran.v2i1.323

Abstract

Export trade of coffee in Indonesia plays a crucial role in the country's economy; however, challenges and dynamics in the global market demand the development of an optimal strategy to enhance the competitiveness of Indonesian coffee products. This research aims to formulate an optimization strategy for coffee export trade by leveraging information provided by the Trademap website. The research method involves analyzing Indonesian coffee export data from the Trademap site, identifying global market trends, and evaluating relevant trade policies and regulations. The results of this analysis will form the basis for designing a strategy to increase market share and the export value of Indonesian coffee. The proposed strategy includes strengthening product branding, diversifying target export markets, improving the quality and innovation of products, and optimizing the supply chain to enhance logistic efficiency. Additionally, the integration of information technology and communication in trade management is incorporated to expedite information access and minimize business risks. The implementation of this strategy is expected to make a positive contribution to the growth of Indonesia's coffee exports, opening opportunities for access to new markets, and increasing the value-added of products. By tapping into the information potential of the Trademap site and developing adaptive strategies, Indonesia can effectively navigate the dynamics of the global market, strengthen its position as a leading coffee producer, and enhance the well-being of business actors in the coffee sector.
Akuntansi Keperilakuan Pada Akuntansi Sumber Daya Manusia dan Akuntansi Sosial Risawati Risawati
Anggaran : Jurnal Publikasi Ekonomi dan Akuntansi Vol. 1 No. 4 (2023): Desember : Anggaran : Jurnal Publikasi Ekonomi dan Akuntansi
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/anggaran.v1i4.325

Abstract

In the rapidly evolving landscape of global business entites, organizational effectiveness plays an increasingly crucial role. The success or failure of an organization is heavily dependent on the quality of human resources, recognized as the most vital organizational assets. This research aims to measure human resource accounting and explore the concept of behavioral accounting in two critical contexts: human resource accounting (HRA) and social accounting. The research method employed is qualitative, focusing on past and current phenomena. Findings indicate that, from a conventional accounting perspective, human resources have not been fully recognized as assets. Human resource accounting is a novel concept in financial accounting, requiring further research. This understanding emphasizes that employees are considered organizational assets through a cost or human value approach. The implication is the need for integrating behavioral dimensions in human resource management and social aspects in accounting decision-making to enhance organizational effectiveness holistically. This research is expected to contribute to the development of behavioral accounting theory and practice, providing insights into the role of accounting in social and human resource contexts.
Pengaruh Earning Per Share Dan Return On Assets Terhadap Harga Saham: (Studi Pada PT. Hanjaya Mandala Sampoerna Tbk) Marniati Marniati; Ellyn Patadungan
Anggaran : Jurnal Publikasi Ekonomi dan Akuntansi Vol. 1 No. 4 (2023): Desember : Anggaran : Jurnal Publikasi Ekonomi dan Akuntansi
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/anggaran.v1i4.326

Abstract

This study aims to determine the effect of earnings per share and return on assets on stock prices (studies at PT. Hanjaya Mandala Sampoerna Tbk). The research problem in this study is whether Earning Per Share (EPS) and Return On Assets (ROA) partially and simultaneously affect the stock price at PT. Hanjaya Mandala Sampoerna Tbk. The research method uses the Multiple Linear Regression analysis technique with SPSS version 26. Based on the results of the analysis, it can be concluded that partially the Earning Per Share (EPS) variable has a positive and significant effect on stock prices, the Return On Assets (ROA) variable has no effect on prices share. Simultaneously the EPS and ROA variables affect stock prices. The coefficient of determination (R2) in this study is 0.810, meaning that EPS and ROA affect stock prices by 81% and the remaining 19% is influenced by other variables not included in this study.

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