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SENMEA
Published by Universitas Nusantara PGRI Kediri
ISSN : -     EISSN : 27768171     DOI : -
Core Subject : Economy, Science, Social,
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Social Sciences
Prosiding ini merupakan media publikasi bagi seluruh pemakalah yang mengikuti Seminar Nasional dan Call for Paper Manajemen, Ekonomi dan Akuntansi (SENMEA). Seminar Nasional Manajemen , Ekonomi dan Akuntansi telah dilaksanakan berturut- turut sejak 2016. Adapun Prosiding SENMEA ini terbit satu kali setahun dengan scope ilmu - ilmu Manajemen, Ekonomi serta Akuntansi.
Arjuna Subject : Ilmu Ekonomi, Ekonometrika dan Keuangan (semua kategori) - Ilmu Ekonomi, Ekonometrika dan Keuangan (Lain-Lain)
Articles 739 Documents
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FAKTOR-FAKTOR YANG MEMPENGARUHI TAX AVOIDANCE Aldini, Vega; Solikah, Mar’atus; Sugeng
Prosiding Seminar Nasional Manajemen, Ekonomi dan Akuntansi Vol. 7 (2022): PROSIDING SEMINAR NASIONAL MANAJEMEN, EKONOMI DAN AKUNTANSI 2022
Publisher : Universitas Nusantara PGRI Kediri

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Abstract

The purpose of this study is to determine the effect of leverage, profitability, company life and good corporate governance on tax avoidance in mining sector companies listed on the Indonesia Stock Exchange for the 2019-2021 period. This research uses a quantitative approach with comparative causal techniques. The samples used by the study were 21 companies and analyzed using multiple linear regression with SPSS software version 23. The results of this study are (1) the significance level of 0.749>0.005 means that partial leverage does not have a significant effect on tax avoidance. (2) the significance level of 0.019<0.005 profitability partially affects tax avoidance.(3) the significance level of 0.217>0.005 means that the life of the company partially has no significant effect on tax avoidance. (4) a significance level of 0.001<0.005 means good corporate governance. Simultaneously, leverage, profitability, company life, and good corporate governance affect tax avoidance. Researchers use the latest data, namely the 2019-2021 period.
FAKTOR-FAKTOR YANG MEMPENGARUHI KUALITAS AUDIT Shagti, Ruhita; Puspita, Erna; Sugeng
Prosiding Seminar Nasional Manajemen, Ekonomi dan Akuntansi Vol. 7 (2022): PROSIDING SEMINAR NASIONAL MANAJEMEN, EKONOMI DAN AKUNTANSI 2022
Publisher : Universitas Nusantara PGRI Kediri

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Abstract

This study was motivated by the finding that industrial audit quality is poor. Trustworthy financial reports are crucial for making decisions, so audit quality is highly valued. This research examines the impact of audit tenure, audit fees, firm size, and KAP size on IDX audits in 2019–2021. Quantitative methods including post hoc analysis were used in this study. 50 manufacturing firms were analyzed using logistic regression in SPSS for Windows 21. In this study, (1) audit tenure impacts audit quality. (2) The audit fee is a major factor in audit quality. (3) Firm size affects audit quality. (4) KAP size impacts audit quality. There's a strong correlation between audit quality and audit experience, audit fee, company size, and KAP size.
PENGARUH LABA KOTOR, LABA OPERASI, DAN LABA BERSIH TERHADAP ARUS KAS Fetriyani, Ayu Nur; Sri Widiawati, Hestin; Kurniawan, Andy
Prosiding Seminar Nasional Manajemen, Ekonomi dan Akuntansi Vol. 7 (2022): PROSIDING SEMINAR NASIONAL MANAJEMEN, EKONOMI DAN AKUNTANSI 2022
Publisher : Universitas Nusantara PGRI Kediri

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Abstract

This study was conducted with the aim of knowing gross profit, operating profit and net income have a significant effect on cash flow . The hypothesis was tested using multiple linier regession techniques assisted by Microsoft Excel 2013 and SPSS Version 24 software. The method used was a quantitave approach with secondary data, namely the financial statement of manufacturing companies for 2019-2021. The population in this study are manufacturing companies listed on the Stock Exchange with a population of 82 companies. The sample testing technique used in this research is purposive sampling. The results of this study are gross profit partially significant effect on cash flow, operating profit partially significant effect on cash flow and net income partially significant effect on cash flow. Meanwhile, gross profit, operating and net profit simultaneously affect cash flow.
IMPLEMENTASI PENYAJIAN LAPORAN KEUANGAN PADA SEKOLAH SWASTA DI KABUPATEN KEDIRI BERDASARKAN ISAK NO. 35 Diana, Ike Rika
Prosiding Seminar Nasional Manajemen, Ekonomi dan Akuntansi Vol. 7 (2022): PROSIDING SEMINAR NASIONAL MANAJEMEN, EKONOMI DAN AKUNTANSI 2022
Publisher : Universitas Nusantara PGRI Kediri

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Abstract

This research is motivated by the number of non-profit organizations that do not understand how to prepare financial reports in accordance with financial standards that apply in Indonesia. The purpose of this study is to analyze whether the financial statements are in accordance with financial accounting standards and implement financial statements based on ISAK No 35. This study uses a qualitative approach with a descriptive method. The result of this research at SMK Pemuda has made a daily cash income and expenditure journal. However, SMK Pemuda still has not recorded financial statements in accordance with ISAK No. 35 due to lack of socialization about ISAK No 35. SMK Pemuda only presents general journals, activity reports and balance reports. While in ISAK No. 35 financial statements consist of statements of financial position, statements of comprehensive income, statements of changes in net assets, statements of cash flows and notes to financial statements.
ANALISIS PERHITUNGAN HPP FULL COSTING DAN HARGA JUAL COST PLUS PRICING PADA UD ARPUMA NGANJUK Purnama Putri, Intan; Puji Winarko, Sigit; Astuti, Puji
Prosiding Seminar Nasional Manajemen, Ekonomi dan Akuntansi Vol. 7 (2022): PROSIDING SEMINAR NASIONAL MANAJEMEN, EKONOMI DAN AKUNTANSI 2022
Publisher : Universitas Nusantara PGRI Kediri

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Abstract

This study aims to determine and analyze the calculation of the cost of goods manufactured (HPP) and the selling price applied by the company and the calculation using full costing and cost plus pricing at UD Arpuma. The benefit of this difference in calculations is that by calculating using full costing and cost plus pricing, the company will get the right price as well as there is a clear calculation basis in accordance with the theory used. The approach and type of research used is descriptive quantitative. The data analysis technique used is full costing and cost plus pricing. The results showed that the full costing and cost plus pricing krecek uyel methods resulted in lower HPP and selling prices because the company only used estimates in determining prices. Meanwhile, krecek plates resulted in lower HPP and higher selling prices. This is because the full costing and cost plus pricing methods detail all the costs incurred, thus obtaining a higher price. However, overall the price set by the company is still high compared to using the full costing and cost plus pricing methods. It is expected that UD Arpuma will use the full costing and cost plus pricing method because it produces a more precise price.  
ANALISIS PENERAPAN METODE ACTIVITY BASED COSTING DALAM PENENTUAN TARIF JASA PERNIKAHAN DI MASA PANDEMI (STUDI PADA NOVIE WEDDING) Irwanto, Sofa Marwa; Puspita, Erna; Sugeng, Sugeng
Prosiding Seminar Nasional Manajemen, Ekonomi dan Akuntansi Vol. 7 (2022): PROSIDING SEMINAR NASIONAL MANAJEMEN, EKONOMI DAN AKUNTANSI 2022
Publisher : Universitas Nusantara PGRI Kediri

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Abstract

The pandemic period has an impact on changes in the business environment, thereby increasing customer choice in determining the products and services to be used. During this pandemic, the right tariff calculation will help companies stay afloat and compete. The purpose of this study is to analyze the calculation in determining the tariff for wedding services, while the method used is the Activity Based Costing method. Done at a wedding service provider company Novie Wedding. This type of research is descriptive quantitative research. Based on the data obtained, there are two types of service packages. From the results of the study, it is known that the calculation between the conventional method and the ABC method, there is a difference in the calculation of the number of rates for wedding services for each service package offered. The COD package is IDR 55,000 and the New Normal package is IDR 35,000. Then the comparison of the difference obtained from the results of calculations using the conventional method and the ABC method can be used for consideration in determining the selling rate by the Novie Wedding.
ANALISIS KINERJA KEUANGAN PADA BADAN KERJASAMA ANTAR DESA (BKAD) KECAMATAN BARENG KABUPATEN JOMBANG TAHUN 2018-2021 Fitriah, Nurul
Prosiding Seminar Nasional Manajemen, Ekonomi dan Akuntansi Vol. 7 (2022): PROSIDING SEMINAR NASIONAL MANAJEMEN, EKONOMI DAN AKUNTANSI 2022
Publisher : Universitas Nusantara PGRI Kediri

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Abstract

The purpose of this study is to analyze the financial performance of BKAD Bareng District, Jombang Regency in 2018-2021. The research approach used is quantitative by using a descriptive type of research. The subject of this study was BKAD, Bareng District, Jombang Regency. The object of this study is financial performance which includes liquidity ratio and activity ratio. Data collection uses documentation which is further analyzed using financial ratios. The results of this study revealed that the ratio of liquidity and activity ratio increased to financial performance. This research has a novelty, namely the addition of a variable previously studied by Endang Ambar Wati entitled "Financial Performance Analysis Using Liquidity Ratios in Bumdes Makmur Sejahtera Desa Kepenuhan Raya 2011-2015". The previous study only examined the liquidity ratio variables whereas, this study examined liquidity ratios and activity ratios. The results of this study are expected to be used as a reference to improve the financial performance of the Inter-Village Cooperation Agency (BKAD) of Bareng District, Jombang Regency.
KINERJA KEUANGAN DITINJAU DARI RASIO KEUANGAN PEMERINTAH DAERAH KOTA KEDIRI TAHUN ANGGARAN 2018-2021 Fadhilah, Aulia Nuril
Prosiding Seminar Nasional Manajemen, Ekonomi dan Akuntansi Vol. 7 (2022): PROSIDING SEMINAR NASIONAL MANAJEMEN, EKONOMI DAN AKUNTANSI 2022
Publisher : Universitas Nusantara PGRI Kediri

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Abstract

This study is intended to measure the financial performance of the Kediri City Government in 2018-2021 in terms of the ratio of effectiveness, efficiency, independence, activity and growth. The approach and analysis technique used is descriptive quantitative. Secondary data collection using the method of documentation. The results showed that the financial performance of the City of Kediri in terms of the effectiveness ratio is classified as very effective at 121,98%. The efficiency ratio of 94,74% is considered less efficient. The independence ratio of 29,86% is considered low. The activity ratio consists of operating expenditure of 87,05% and capital expenditure of 10,19%. The growth ratio is positive, but the growth of PAD, revenue and capital expenditure is negative in 2019-2020. There are several studies that examine government financial performance, but researchers argue that different places and years of research included novelty.
PENGARUH MOTIVASI, KOMPENSASI DAN DISIPLIN KERJA TERHADAP PRODUKTIVITAS KERJA KARYAWAN PADA CV. MEDALI MAS Sandiawan, Zogi
Prosiding Seminar Nasional Manajemen, Ekonomi dan Akuntansi Vol. 7 (2022): PROSIDING SEMINAR NASIONAL MANAJEMEN, EKONOMI DAN AKUNTANSI 2022
Publisher : Universitas Nusantara PGRI Kediri

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Abstract

The purpose of this study was to analyze motivation, compensation and work discipline on the work productivity of employees at CV. Medali Mas. This research was conducted with an inferential quantitative approach and used primary and secondary data. The sample used was 40 respondents with a simple random sampling method. Data were analysed by descriptive statistics, classical assumption test, multiple linear regression, determinant coefficients and hypothesis testing. The results showed that compensation variable had no effect on employee work productivity, motivation and work discipline variables had an effect on employee work productivity. The relationship between the variables of motivation, compensation and work discipline simultaneously has a significant effect on employee productivity. The results of this study differ from the reference which shows that there is an effect of compensation on work productivity. Means that managers can increase productivity with compensation according to the ability of CV. Medali Mas.
PENGARUH AKSESIBILITAS DAN KEPERCAYAAN TERHADAP KEPUTUSAN PEMBELIAN DENGAN JAMINAN RASA AMAN SEBAGAI VARIABEL INTERVENING Rahayu, Tri Puspito; Subagyo, Subagyo; Widodo, Moch. Wahyu
Prosiding Seminar Nasional Manajemen, Ekonomi dan Akuntansi Vol. 7 (2022): PROSIDING SEMINAR NASIONAL MANAJEMEN, EKONOMI DAN AKUNTANSI 2022
Publisher : Universitas Nusantara PGRI Kediri

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Abstract

This study aims to determine the effect of accessibility and trust on purchasing decisions with a sense of security as an intervening variable at the Nganjuk Cosmetic Skincare Agent. The research approach used is quantitative and is a type of causality research. The population in this study were consumers of skincare products from the Nganjuk Cosmetics Agent whose number was unknown. The sample was determined by 40 respondents who were taken using a non-probability sampling technique. The data collection method used a questionnaire which was then analyzed using path analysis which was then processed using the SPSS 23 program and through the Sobel test. The research findings reveal that security guarantees can mediate accessibility and trust in purchasing decisions of skincare consumers at the Nganjuk Cosmetics Agent. For that Nganjuk Cosmetics Agent needs to further improve in providing service satisfaction to consumers so that it can create consumer interest to repurchase.

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