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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 Dewan Komisaris dan Corporate Social Responsibility terhadap Financial Performance Perusahaan Perbankan yang Terdaftar di Bursa Efek Indonesia Ryan Zulhariyahya; 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.v2i1.410

Abstract

The implementation of the Board of Commissioners and Corporate Social Responsibility is important for a company. By implementing the Board of Commissioners and Corporate Social Responsibility properly and correctly, it will improve the image of the company, this will also improve the company's Financial Performance. This research aims to determine the influence of the Board of Commissioners and Corporate Social Responsibility variables on Financial Performance in banks listed on the IDX. The sampling technique in this research used purposive sampling which produced 29 samples over 4 years, namely 116 samples. The analytical method used is multiple regression analysis which is processed using Eviews Version 12. The research results show that only the Board of Commissioners has an influence on Financial Performance. while Corporate Social Responsibility has no effect on Financial Performance. Meanwhile, the results of the Board of Commissioners and Corporate Social Responsibility simultaneously have effect on Financial Performance.
Pengaruh Mutu Produk Dan Saluran Distribusi Terhadap Target Penjualan PT. Dinamika Synergy Elemenindo Liatania Liatania; Syawaluddin Syawaluddin
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.v1i4.412

Abstract

This research was conducted on consumer who work at PT. Dinamika Synergy Elemenindo. The purpose of this study was to determine and analyze the effect of product quality and distribution channels on sales targets. The population and sample in this study amounted to 40 people. The sampling technique used is saturated. Data collection techniques are by distributing questionnaires and interviews. Data analysis used multiple linear regression analysis. The conclusion in the study that simultaneously product quality and distribution channels have a positive and significant effect on the sales target of PT. Dinamika Synergy Elemenindo. Partially, product quality affects the sales target of PT. Dinamika Synergy Elemenindo. Partially, the distribution channel has a positive and significant effect on the sales target of PT. Dinamika Synergy Elemenindo. The magnitude of the coefficient of determination can be seen from the Adjusted R Square value of 0.499 which means that product quality and distribution channels can explain the sales target of 49.9% and the remaining 50.1% is influenced by variables not examined such as: sales location, price perception, market segmentation, etc
Pengaruh Insentif Dan Kecerdasan Intelektual Terhadap Efisiensi Kerja Karyawan Pada Perusahaan X Tahun 2023 Edy Edy; Free Antonius Simanjuntak
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.v1i4.413

Abstract

This study was conducted at Company X in 2023. The purpose of this study was to determine and analyze the effect of incentives and intellectual intelligence on the work efficiency of Company X employees in 2023. The population amounted to 35 employees while the sample in this study is: 35 employees. The sampling technique used is saturated sampling. The technique of data collection is the distribution of questionnaires, interviews and documentation studies and literature studies. Data analysis using multiple linear regression análisis. The conclusion in the study that simultaneously incentives and intellectual intelligence have a positive and significant effect on the work efficiency of Company X employees in 2023. Partially, incentives have a positive and significant effect on the work efficiency of Company X employees in 2023. Partially N intellectual intelligence has a positive and significant effect on the work efficiency of Company X employees in 2023. Adjusted R Square is: equal to 0.473 means that incentives and intellectual intelligence can explain the work efficiency of Company X employees in 2023 by 47.3% and the remaining 52.7% (100-47. 3) are influenced by other variables outside of this study such as: salary, promotion and so on
Menelusuri Peran Profisiensi Bahasa Inggris Dalam Sistem Informasi Akuntansi Dalam Pelaporan Keuangan Global Ujang Kusnaedi; Hajarudin Hajarudin
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.v1i4.420

Abstract

This study aims to explore the role of English proficiency in accounting information systems, as well as its implications for global financial reporting. The study was conducted for one month in January 2024 at STIE Ganesha, involving 20 college students. The research method used is a qualitative approach, with data collection through interviews and observation. The findings show that English proficiency has a significant impact on the use of accounting information systems and understanding of global financial reporting. The implications of this study emphasize the importance of developing English language skills among accounting students and professionals to improve the quality of financial reporting accessed globally. This research is important because it fills a gap in understanding of the role of English proficiency in accounting information systems for global financial reporting. The implication is that a better understanding of the relationship between English proficiency and needs in the context of accounting information systems will help prepare accounting students for more success in their careers, especially in an increasingly connected global business environment. In addition, this research can also provide new insights for educational institutions and the world of work in designing curricula and training that are more relevant and effective in preparing accounting professionals to deal with future global challenges.
Analisis Strategi Pemasaran Tanaman Hias Anggrek di Tangerang Selatan: Peluang dan Tantangan bagi Produsen Lokal Tetty Nur Intan Rifia
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.v1i4.421

Abstract

This study aims to analyze the marketing strategy of orchid ornamental plants in South Tangerang, especially in the context of opportunities and challenges faced by local producers. Conducted in December 2023, this study took objects from 10 housewives cultivating orchid ornamental plants in South Tangerang City. The method used is descriptive qualitative, by conducting in-depth interviews and observations of local producers to understand the marketing strategies they use, as well as identifying opportunities and challenges faced in marketing their products. The results showed that local producers used a variety of marketing strategies, including local exhibitions, online sales, and cooperation with local florists. However, there are several challenges faced, including limited market access, price competition with imported products, and lack of understanding of digital marketing. In-depth discussions are conducted to evaluate effective marketing strategies and overcome the challenges faced. The implications of this research highlight the importance of developing innovative and adaptive marketing strategies for local producers in the face of increasingly fierce market competition. Recommendations include improving market access through cooperation between local producers, training on digital marketing, and improving local product branding to increase competitiveness in local and international markets. Thus, this research contributes to strengthening the local orchid cultivation sector in South Tangerang.
Pengaruh Return On Assets (ROA) Dan Debt To Equity Ratio (DER) Terhadap Financial Distress : Pada Perusahaan Manufaktur Sektor Industri Barang Konsumsi Yang Terdaftar Di Bursa Efek Indonesia Tahun 2020-2022 Endang Dwi Wahyuningsih; Aniqotunnafiah Aniqotunnafiah; Vira Nur Hidayah
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.v1i3.422

Abstract

The aim of this research is to determine the effect of Return on Assets (ROA) and Debt to Equity Ratio (DER) on Financial Distress in Manufacturing Companies in the Consumer Goods Industry Sector for the 2020-2022 period. The measure of Financial Distress used is the Altman Z-score. The method used in this research is descriptive research with a quantitative approach, using multiple linear regression analysis. The population of manufacturing companies in the Consumer Goods industry sector listed on the Indonesian Stock Exchange in 2020-2022 is 201 companies. The sampling technique used was purposive sampling technique, and a sample of 147 companies was obtained. The analysis used was Multiple Linear Regression with data processing tools in the form of SPSS v 19, The results of this research are that the Profitability Ratio proxied by Return on Assets (ROA) has a positive and significant effect on Financial Distress. Meanwhile, Leverage proxied by DER, according to the research results, has a negative and significant effect on Financial Distress.
Peran Pemerintah Desa dalam Meningkatkan Kualitas Pelayanan Publik Khairani Alawiyah Matondang; Putri Kemala Dewi Lubis; Endang Endang; Fera Daniaty Nababan; Putri Titin Sianturi
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.v2i1.423

Abstract

Service is the main task of state apparatus. The scope of public interest services and services covers a broad field of public life. This mandate is contained in the 4th paragraph of the Preamble of the 1945 Constitution, but in practice, Indonesian public services have not run well. Provisions of public service to public civil servants are actually the result of the functioning of state institutions as civil servants. Therefore, the position of government agencies in staffing is very strategic because it determines the extent to which the government can best serve the community. .According to the purpose of the establishment. The results of this study indicate that the role of the village government in improving the economy of rural communities can be seen from the indicators of this study: governance, development implementation, community empowerment, and village community empowerment. The research method used to compile this article is a library survey. That is, reviewing the journal references we find and adapting them to the topic of this article. Based on the literature and reviews conducted in these journals, we found an impact between the welfare of teaching staff and improving the quality of education.
Analisis Efektivitas Belanja Desa Pada Desa Tanjung Putri Septa Soraida
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.v1i4.430

Abstract

This research aims to analyze the effectiveness of Tanjung Putri village government spending from 2020-2022. This type of research is quantitative using APBDes realization report data. The research results prove that the effectiveness of Tanjung Putri village government spending has decreased from 2020-2022. In 2020 it was 87.99% and for 2021 the percentage of effectiveness decreased by 85.42%, meaning there was a decrease of 2.57% from the previous year, while in 2022 the percentage of effectiveness decreased again from the previous year, namely 81.11%. Even though there has been a decline from year to year, the regional government spending category is still in the effective category.
Development Of Teaching Materials For Household Financial Management Training for Women Fishermen in Tasikmadu Village Eliza Silviana Miftakh; Tatas Ridho Nugroho
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.v1i4.446

Abstract

This study aims to produce and test the feasibility of Training Materials Management of Household Financial Management in the Village Tasikmadu. This research method using Design-Based Research model. The results of the final evaluation showed that 93% -95% of the learners received excellent training evaluation results, 95% -100% of the study participants gave positive responses to the training model, 89% of the students were active in training, and 79% of the studying population had implemented financial Accounting. Based on these results, the development of teaching materials for household financial management training is ready to be implemented. Based on these results, the development of teaching materials for household financial management training is ready to be implemented. This training development is easy to apply, effective and practical, as it is developed and designed in a contextual and flexible way that is modified according to the needs and circumstances of the field. In addition, the guidebook provided in this model of financial management training has been made as attractive as possible to facilitate training activities taking into account the characteristics of female fishermen as learning citizens. So when this resource is applied it will create a fun and interesting training atmosphere.
Pengaruh Akuntabilitas dan Transparansi Dana Desa Terhadap Kualitas Laporan Keuangan Desa : Studi Pada Desa Pematang Lingkung, Kecamatan Batang Merangin, Kabupaten Kerinci Sukma Gusti Armaida; Usdeldi Usdeldi; Erwin Saputra Siregar
Anggaran : Jurnal Publikasi Ekonomi dan Akuntansi Vol. 2 No. 2 (2024): Juni : 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.v2i2.525

Abstract

This research aims to determine the effect of accountability and transparency of village funds on the quality of village financial reports in Pematang Lingkung Village, Batang Merangin District, Kerinci Regency. This research uses quantitative methods with a descriptive approach, data collection techniques using questionnaires and the sample in this research was 30 village officials and members of institutional organizations in Pematang Lingkung Village, Bapatang Merangin District, Kerinci Regency. The technique for determining the sample is to use a saturated sample by taking the entire population as the research sample. Data analysis using descriptive statistics, research instrument testing, classical assumption testing, multiple linear regression analysis and hypothesis testing. The results of this research partially show that the Accountability variable (X1) with a significance value of 0.143 > 0.05 and tcount of -1.509 <ttable 1.697 states that accountability has no effect on the quality of financial reports, the transparency variable (X2) with a significance value of 0.514 > 0.05 and tcount of 3.501 > ttable 1.697 states that the transparency variable has a significant effect on the quality of financial reports. Meanwhile, simultaneously with the value that Fcount is 6.789 > Ftable 2.96 and a significance of 0.04 <0.05 states that accountability and transparency of village funds has a positive and significant effect on the quality of financial reports in Pematang Lingkung Village, Batang Merangin District, Kerinci Regency.

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