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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 Pemahaman Pencatatan Akuntansi Dan Kesiapan Modal Terhadap Efesiensi Pendapatan Usaha Sembako: Studi Kasus Usaha Sembako Kecamatan Bayung Lencir Nurkhasanah Nurkhasanah; Eka Julianti Efris Saputri; Aditya Pradana; Kiki Helencia
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.v2i2.530

Abstract

To determine the influence of understanding accounting and capital readiness on the efficiency of basic food business income. Quantitative is a research method that uses data in the form of numbers and the collected data is analyzed using statistical formulas. The population that will be used in this research is MSME actors, especially basic food businesses registered with the Bayung Lencir District Cooperatives, Small and Medium Enterprises Service, totaling 100 MSME business actors. The classical assumption test is a prerequisite for multiple regression analysis, this test must be influenced so that the estimates of parameters and regression coefficients are not biased. In testing this class of assumptions, namely the normality test, multicollinearity test, heteroscedasticity test, autocorrelation test. Partially, accounting records have a more dominant influence than capital readiness in increasing income efficiency. This shows that understanding accounting records is very influential in increasing revenue efficiency and business sustainability, because by understanding accounting records, business actors can manage business finances and make decisions about managing their business easily.
Pengaruh Beban Pajak Tangguhan dan Perencanaan Pajak Performa Keuangan: Studi Kasus Perusahaan Manufaktur Sub Sektor Makanan & Minuman Di BEI (2018 – 2022)"KEUANGAN Helti Selvianti Zai; Hisar Pangaribuan
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.v2i2.532

Abstract

The purpose of this study was to measure and test the deferred tax expense and tax planning in influencing the financial performance of IDX food and beverage sector companies. Using quantitative methods with financial data from 11 companies and 55 samples for the period 2018 – 2022. By making descriptive analyses, correlation coefficients and determinations, t and F tests are preceded by classical assumption tests. The results of data processing show that the variable deferred tax burden affects financial performance (Sig. 0.005 < 0.05). Meanwhile, financial performance is not affected by tax planning (Sig. 0.256 > 0.05). However, financial performance was affected by deferred tax expense and tax planning (Sig. 0.01 < 0.05)
Analisis Penggunaan Rasio Aset Dengan Metode Fixed Assets Turnover Ratio (FATO) Dan Total Assets Turnover Ratio (TATO) Dalam Laporan Keuangan PT. Bank Mandiri (Persero) Tbk Holisatul Amalia; Krisna Reswara; Ika Murni Wati; Renny Oktafia
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.v2i2.533

Abstract

Banks are bodies or institutions that receive credit or loans. In banking finance we need to measure the asset ratio. Asset Ratio is the management of company assets in generating income which is used to evaluate the efficiency of financial management. The Asset Ratio includes a comparison between the company's total assets and the resulting income or net profit. Is the bank efficient in utilizing or using its fixed assets? One method for calculating a bank's asset ratio is the FixediAssets Turnover Ratioi (FATO) and Total AssetsiTurnover Ratio (TATO). Calculating these two analysis methods requires or involves all assets owned by the bank. a bank. In banking, the Fixed AssetsiTurnover Ratio (FATO) is a ratio that measures the effectiveness of a company in using its fixed assetiinvestments toigenerate net sales (services). Total Asset Turnover Ratio (TATO) is usually used to determine how effective a company's total assets are in generating income. From the results of the analysis of the financialistatements of PT. Bank Mandiri (Persero) Tbk in 2017-2021 can be concluded that the Company's activity ratio is still categorized as unfavorable. This is because the measurement of Fixed AssetiTurnover Ratio (FATO) and Total AssetsiTurnover Ratio (TATO) each year experiences fluctuations or is unstable or inefficient in managing fixed assets and total assets in supporting the Company's operations to generate income.
Analisis Value for Money terhadap Kinerja Keuangan Pemerintahan Kota Depok Tahun Anggaran 2021-2023 Verliana Diva; Sonny Fransisco Siboro; Anila Ambarani; Adella Yudanti
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.v2i2.534

Abstract

The aim of this research is to evaluate the financial performance of the Depok City Government in 2021-2023 based on value for money, namely in terms of economy, efficiency and effectiveness. The qualitative descriptive analysis method was used to carry out the analysis in this research. The performance of the Depok City Government is a source of output used to calculate efficiency values. The calculation compares input and output. While the output is the performance that has been achieved by the Depok City Government, the input is the economic value that has been obtained and the calculation of the effectiveness value is based on a comparison between the outcome and the output. Research findings show that the Depok City Government operated very economically from 2021 to 2023 based on its financial performance. The research findings indicate that the financial performance of the Depok City Government in terms of economic and effectiveness for the fiscal years 2021-2023 demonstrate stability, with an average achievement of 85.53% and 103.21% respectively. However, in terms of efficiency, the financial performance of the Depok City Government shows instability, with an average achievement of 84.44%. Therefore, the Depok City Government needs to make improvements to ensure that the efficiency level remains within a stable range.
Dinamika Belanja Online: Analisis Kondisi Ekonomi Pengguna TikTok Shop Wini Anisa Apriliani; Riva Zahra Rizkyani; Nabila Khairunnisa; Dafha Priatama; Khansa Aulia Syahidah; Bagas Putra Budiono; Rama Wijaya Abdul Rozak
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.v2i2.537

Abstract

Economic condition is an essential thing that needs to be considered as a reflection of fulfilling needs with a lifestyle that is in accordance with the separation between needs and desires. The purpose of this study was to determine the economic conditions of TikTok Shop users and their relationship to purchasing decisions. In addition, this study aims to determine purchasing patterns and consumer strategies in shopping activities. the method used is a quantitative approach with a questionnaire distributed through social media. The questionnaire contains four categories of questions that aim to determine purchasing patterns, shopping strategies, economic conditions and their relationship with purchasing decisions. This study reveals that the average income of Tiktokshop users belongs to the lower middle class. This condition affects consumer decisions in making purchases. On the other hand, with this income they do not feel burdened by living expenses. In addition, for some people economic conditions do not affect the pattern of their shopping activities.
Analisis Wacana Multimodal Pada Gambar Iklan Nugget Kanzler Versi Nicholas Saputra Di Instagram Futi Hamdiyah; Khanaya Shalsabilla; Khadavi Khadavi; Mustika Wati 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.v2i2.541

Abstract

This research aims to analyze the multimodality of Nicholas Saputra's version of Kanzler nugget advertising images on Instragram. This research uses a qualitative descriptive method. Data collection techniques in the form of documentation and data sources from Instagram Kanzler's friends describe Nicholas Saputra as Brand Ambrasador. The data analysis technique uses Kress and Leeuwen's theoretical concepts. The results of this research are that by integrating these three aspects, Nicholas Saputra's version of the Kanzler nugget advertisement succeeded in creating a strong visual appeal, conveying the message effectively, and building friendly relationships with consumers.
Kontribusi Ekonomi Islam Dalam Pembangunan Ekonomi Agustina Nurul Hidayah; Innamatul Khoiroh; Muhammad Zamzam Badi’uzzaman; Sofiana Putri Nur Aini
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.v2i2.542

Abstract

This research examines the contribution of Islamic economics to economic development through instruments such as Baitul Mal Wattamwil (BMT), sukuk, sharia banks and waqf banks. The method used is a literature study with secondary data analyzed using content analysis. The research results show that Islamic economics makes an important contribution to economic development in Indonesia. BMT increases employment opportunities and reduces poverty, sukuk plays a role in state financing and infrastructure, sharia banks contribute to financing the real sector and social services, while waqf banks empower the community's economy. Islamic economics is an alternative economic development that pays attention to moral and social aspects, not just growth.
Kemiskinan di Indonesia Demi Meningkatkan Pertumbuhan Ekonomi Muhammad Yasin; Yeny Novita Fitriani; Joanne Andre Toy Penga
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.v2i2.545

Abstract

Poverty is one of the fundamental problems that is the center of attention of governments in any country. In almost all developing countries, the living standards of the majority of the population tend to be very low, not only when compared with the living standards of people in rich countries, but also with those of the elite in their own countries. This low standard of living is manifested in the form of very low levels of income or poverty (Todaro, 2006). Economic growth is believed to have a significant influence on reducing the amount of poverty. However, this influence may differ from one country to another. The state of income distribution, population, and urbanization have an important relationship in determining the influence that occurs between economic growth and reducing the amount of poverty (Hasan and Quibria, 2002).
Pengaruh Komunikasi dan Motivasi Kerja Terhadap Kepuasan Kerja Pegawai Pada Dinas Perindustrian dan Perdagangan Kabupaten Bima Leni Kusumawati; Firmansyah Kusumayadi
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.v1i3.546

Abstract

This research is an associative research which aims to determine the effect of communication and work motivation on employee job satisfaction at the Department of Industry and Trade of Bima Regency. This research was conducted at the Department of Industry and Trade of Bima Regency. The research instrument used was a questionnaire containing a number of statements using a Likert scale measurement. The population used is all employees at the Department of Industry and Trade of Bima Regency. as many as 56 employees. The sampling technique used purposive sampling with a total sample of 49 ASNs. Data collection techniques used in this research are observation, interviews, documentation, literature study. Data analysis techniques used were validity test, reliability test, multiple linear regression, correlation coefficient, coefficient of determination, t test, F test. The results showed that communication and work motivation affect employee job satisfaction in the Department of Industry and Trade of Bima Regency. The magnitude of the influence of communication and work motivation on employee job satisfaction at the Department of Industry and Trade of Bima Regency. by 69.2%.
Dampak Return on Investment, Debt to Equity Ratio, Net Profit Margin terhadap Nilai Tobin’s Q Sumarso Sumarso; Pahman Habibi; Fikri Hidayat; Arif Widodo Nugroho
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.v2i2.549

Abstract

This research was conducted with the intention of knowing how the impact is generated by Return on Investment, Debt to Equity Ratio and Net Profit Margin on Firm Value as measured by Tobin's Q ratio. The research was conducted on the Jakarta Islamic Index 70 companies listed on the Indonesia Stock Exchange. The method used in this research is quantitative method. Where in this study we use the numbers obtained from the calculation of the ratios carried out. obtained from the ratio calculations carried out. In addition, we also adopted purposive sampling method to limit the research. The data obtained in this research. The research findings show that there is a negative impact of Return on Investment. show that there is a negative impact caused by Return on Investment and Debt to Equity Ratio to Tobin's Q Value. While Net Profit Margin has a positive impact on Tobin's Q Value. Simultaneously overall independent variables in this study were also found to have an impact on the dependent variable. dependent variable. As well as in correlation, there is a correlation of 27.6 percent independent variables to the dependent variable. While the rest, which is 72.4 percent may be influenced by other variables not tested in this study.

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