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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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Determinan Pengelolaan Keuangan Mahasiswa STIE Surakarta Adelia Mega Hutami; Astuning Saharsini
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.v2i1.378

Abstract

The objective of this research is to examine the influence of financial literacy, income, self-control, and lifestyle on the financial management of STIE Surakarta students. The study was conducted at the Surakarta School of Economics, utilizing primary data with a population of 2,568 active students. The sample size for this research was determined using the Slovin formula, resulting in 92 respondents. The research employed methods such as instrument data test, classical assumption test, multiple linear regression analysis, and hypothesis testing. The results indicate that all independent variables in this study collectively influence financial management. In the t-test of this study, the financial literacy and self-control variables partially have a positive and significant impact on student financial management, while the income and lifestyle variables partially have a negative and non-significant impact on student financial management.
Analisis Pengelolaan Alokasi Dana Desa (ADD) Dalam Upaya Pemberdayaan Dan Peningkatan Kesejahteraan Masyarakat Di Desa Perk.Pulahan Asahan Ayu Aldira Sari; Nurlaila Nurlaila
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.v2i1.380

Abstract

Village fund allocations are funds sourced from the APBN for villages which are transferred through the district/city APBD which are used to finance government administration, implementation of development and community empowerment. This research aims to determine the management of village fund allocations in efforts to empower and welfare the community in Perk. Pulahan village based on Government Regulation No.6, 2014. The data analysis technique used in this research is descriptive using qualitative analysis methods. The results of this research show that overall village fund management has been carried out well, but the lack of community participation in this matter means that management is not optimal. Communities are needed to build villages together, because communities have a huge influence on the success of development and the growth of quality communities.
Peran Unit Billing And Payment Collection Dalam Melakukan Penagihan Piutang Indihome : Studi Kasus Kantor Telkom Regional 1 Sumatera Diva Mumtazah Putri Zulferry; Nurlaila Nurlaila
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.v2i1.384

Abstract

Billing and Payment Collection plays an important role at PT. Telekomunikasi Indonesia. This unit is tasked with collecting and handling receivables collection and cash receipts from Indihome customers. The unit's role is to communicate with customers to remind them of their obligations in paying bills for the current month and arrears that are due. This research uses qualitative methods with primary data types. The research results show that the role of the unit greatly influences Telkom's cash income. Telekomunikasi Indonesia, Tbk. However, there are problems faced by both customers and companies, such as network damage, errors in inputting customer data and so on. Therefore, Billing and Payment Collection should provide the right information to customers and must adjust the incoming information in accordance with applicable policies at Telkom so that there are no misunderstandings between marketing and billing, and reduce the level of customer complaints.
Implementasi Akuntansi Sumber Daya Manusia Pada PT. Perkebunan Nusantara III (Persero) Medan Rizky Ananda Dafitra Siregar; Nurlaila Nurlaila
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.v2i1.385

Abstract

Human resource accounting is considered strategic because employees are not only considered as operational costs, but also as assets that make a real contribution to the company's success. This means that human resource management does not only revolve around recording employee-related expenses, but also involves measuring the added value provided by the workforce towards achieving company goals. This research uses a descriptive qualitative research method, in the research "Implementation of Human Resources Accounting at PT. Perkebunan Nusantara III (Persero) Medan," this research will focus more on an in-depth understanding of various aspects of the implementation of human resources (HR) accounting in the company. . It can be concluded that this company has succeeded in managing human resources (HR) through the human resource accounting function with a structured approach. Involving employee performance measurement, value identification, and contribution costs, the company shows a commitment to measurable HR management. The strategy aims to create an environment where employees feel valued and can make significant contributions.
Pengaruh Disiplin Kerja Dan Kualitas Pelayanan Publik Terhadap Kepuasan Masyarakat Pada Kantor Kecamatan Bungah Kabupaten Gresik Muhammad Imron Hamzah
Anggaran : Jurnal Publikasi Ekonomi dan Akuntansi Vol. 1 No. 3 (2023): September : 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.v1i3.386

Abstract

This research aims to find out whether work discipline and quality of public services influence public satisfaction at the Bungah sub-district office, Gresik district. This research uses primary data by distributing questionnaires to all employees. The population used is people who provide services at the Bungah sub-district office. The analysis technique used is multiple linear regression analysis. The results obtained are that work discipline has a positive and significant effect on community satisfaction at the Bungah sub-district office, Gresik district. and service quality has a positive and significant effect on community satisfaction at the Bungah District office, Gresik Regency.
Peran Kinerja Pegawai Penyedia Jasa Lainnya Perorangan Terhadap Kepuasan Warga Pada Ruang Publik Terpadu Ramah Anak Kecamatan Kebon Jeruk Jakarta Barat Abdul Kohar; Ahmad Fadli; Moh.Tahang; Mutiarani Mutiarani
Anggaran : Jurnal Publikasi Ekonomi dan Akuntansi Vol. 1 No. 3 (2023): September : 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.v1i3.388

Abstract

The purpose of this study was to determine employee performance in Child-Friendly Integrated Public Spaces, Kebon Jeruk District, West Jakarta, residents' satisfaction in Child-Friendly Integrated Public Spaces, Kebon Jeruk District, West Jakarta. and the role of Employee Performance on Citizen Satisfaction in Child- Friendly Integrated Public Spaces, Kebon Jeruk District, West Jakarta.This research method is a qualitative description through interviews with informants as key informants who explain or describe the effect of employee performance on citizen satisfaction in Child-Friendly Integrated Public Spaces, Kebon Jeruk District, West Jakarta. And through Focus Group Discussion (FGD) which is a group interview that emphasizes interaction on the topics discussed. This study also describes testing the validity of the data, the validity of the data or the credibility of the data, namely in observation, perseverance, discussion and study as well as analysis of the satisfaction of these residents.The results of the study showed that there was a value gap in the views of officials who were interviewed and discussed with community groups who were also interviewed by researchers. So the need for a researcher's perspective and confirms that performance is a substantial factor in creating maximum work. Thus the role of performance on citizen satisfaction in the Child-Friendly Integrated Public Space, Kebon Jeruk District, West Jakarta, is very important. Not only encouraging the creation of new values in understanding citizen satisfaction.
Pengaruh Kualitas Pelayanan, Kualitas Produk, Lokasi Dan Persepsi Harga Terhadap Kepuasan Konsumen Sifahudztahanina Sifahudztahanina; Moeljono Moeljono; Aep Saeafullah
Anggaran : Jurnal Publikasi Ekonomi dan Akuntansi Vol. 1 No. 3 (2023): September : 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.v1i3.390

Abstract

The aim of this research is to examine the analysis of the influence of service quality, product quality, location and price perception on consumer satisfaction at the Mang Khalim grated coconut stall located in the Ngampel Kendal traditional market. Previous research obtained different consumer satisfaction results. Therefore, this research aims to review previous researchers regarding consumer satisfaction. This research had 98 respondents from consumers of Mang Khalim grated coconut stalls using the Snowball Sampling technique. The analysis method in this research uses the SmartPLS 3.0 tool. The results of this research show that service quality and price perception have a negative and insignificant influence on consumer satisfaction. Meanwhile, product quality and location have a very positive influence but do not have a significant influence on consumer satisfaction.
Pengaruh Likuditas dan Ukuran Perusahaan Terhadap Penghindaran Pajak Pada Sub Sektor Makanan dan Minuman yang Terdaftar di BEI 2018-2022 Dwi Intan Erdiyanti; Amor Marundha; Uswatun Khasanah; Nera Marinda Machdar; Cahyadi Husadha
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.v2i1.393

Abstract

The influence of liquidity and company size on tax avoidance in food and beverage companies listed on the IDX in 2018-2022. The type of data source in this research is the annual financial reports of banking companies listed on the Indonesia Stock Exchange for the 2018-2022 period. The sampling technique used was the purposive sampling method and 16 companies were obtained. The data collection technique uses documentation from financial reports published through the official website of the Indonesia Stock Exchange, namely www.idx.co.id. The analysis technique used is panel data regression. In This research uses Eviews 12 software. The results of this research show that: (1) Liquidity has an effect on tax avoidance, (2) Company size has no effect on company value.
Pengaruh Biaya Bahan Baku, Biaya Tenaga Kerja Langsung, dan Biaya Overhead Pabrik terhadap Laba Bersih pada PT Duta Persada Teknik Alvian Nur Khakim; Cahyadi Husadha; Elia Rossa
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.v2i1.407

Abstract

The purpose of this research is to test and analyze the effect of raw material costs, direct labor costs, and factory overhead costs on net profit. This research method uses quantitative research methods by paying attention to the type and source of data, namely secondary data obtained from corporate securities reports. The research population and sample are the financial reports of PT. Persada Engineering Ambassador from 2016 to 2022. The analytical methods used are descriptive statistical tests, classical hypothesis tests, multiple linear analysis tests, and hypothesis tests. The results of this research show that raw material costs have a significant effect on net profit, direct labor costs have a significant effect on net profit, and factory overhead costs have a significant effect on net profit.
Pengaruh Ukuran Perusahaan, Struktur Aktiva, dan Pertumbuhan Penjualan Terhadap Struktur Modal: (Studi pada Perusahaan Makanan dan Minuman Periode 2019-2022) Raisa Raisa; Cahyadi Husadha; Elia Rossa
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.v2i1.409

Abstract

This research aims to analyze and test the influence of company size, asset structure and sales growth on capital structure. This research method uses a quantitative type of research. The data used in this research is secondary data in the form of company annual financial reports obtained through the official website of the Indonesia Stock Exchange. The sampling technique used was purposive sampling so that 32 companies were obtained from 84 companies listed on the Indonesia Stock Exchange (BEI) and the number of observations was 128 sample data. Data processing in this research uses Eviews 12 software. The results of this research show that company size has a significant effect on capital structure, asset structure has no significant effect on capital structure, and sales growth has a significant effect on capital structure.

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