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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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Analisis Capital Adequacy Ratio (CAR), Dana Pihak Ketiga (DPK), Non Performing Financing (NPF) dan Biaya Operasional terhadap Pendapatan Operasional (BOPO) terhadap Produk Pembiayaan Perbankan Syariah Sugeng, Sugeng; Prasetyo, Eko
Prosiding Seminar Nasional Manajemen, Ekonomi dan Akuntansi Vol. 4 No. 1 (2019): PROSIDING SEMINAR NASIONAL MANAJEMEN, EKONOMI DAN AKUNTANSI 2019
Publisher : Universitas Nusantara PGRI Kediri

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Abstract

Bagi perbankan syariah pembiayaan merupakan salah satu dari kegiatan utamanya. Disebut salah satu kegiatan utamanya karena dari pendanaan nantinya akan dikelola oleh perbankan syariah untuk memperoleh pendapatan. Menurut perbankan syariah pembiayaan dapat dikelompokkkan menjadi tiga yaitu, prinsip jual beli, jasa dan bagi hasil. Tujuan dari penelitian ini adalah untuk menganalisis hubungan antara Capital Adequacy Ratio (CAR), Dana Pihak Ketiga (DPK), Non Performing Financing (NPF) dan Biaya Operasional terhadap Pendapatan Operasional (BOPO) terhadap Produk Pembiayaan Perbankan Syariah yang telah terdaftar di Bursa Efek Indonesia. Jenis dari penelitian ini adalah penelitian kuantitatif dengan menggunakan data skunder. Populasi dari penelitian ini adalah 12 perusahaan setelah dilakukan proses sampling di dapatkan sampel dengan jumlah 10 perusahaan dengan periode penelitian lima tahun sehingga didapatkan sampel sebanyak 50 sampel. Teknik analisis yang digunakan dalam penelitian ini adalah Regresi Linier Berganda. Setelah dilakukan pengujian didapatkan hasil bahwa secara parsial Capital Adequacy Ratio (CAR), Dana Pihak Ketiga (DPK), Non Performing Financing (NPF) memiliki pengaruh terhadap Pembiayaan dari perbankan syariah, sedangkan Biaya Operasional terhadap Pendapatan Operasional (BOPO) terhadap Pembiayaan perbankan syariah tidak meiliki pengaruh, hal ini disebabkan karena efektifitas dari pengelolaan biaya tidak secara langsung bersinggungan dengan pembiayaan. Hasil uji secara simultan berdasarkan dari tabel F didapatkan hasil bahwa Capital Adequacy Ratio (CAR), Dana Pihak Ketiga (DPK), Non Performing Financing (NPF) dan Biaya Operasional terhadap Pendapatan Operasional (BOPO) terhadap Pembiayaan perbankan syariah memiliki pengaruhi.
DIGITALISASI SEBAGAI PENGEMBANGAN PENGELOLAAN PASAR TRADISIONAL (STUDI KASUS : PASAR DEPOK KOTA SURAKARTA) Surasno, Aberona Thea Chenarani; Prasetyani, Dwi; Samudro, Bhimo Rizky
Prosiding Seminar Nasional Manajemen, Ekonomi dan Akuntansi Vol. 6 No. 1 (2021): PROSIDING SEMINAR NASIONAL MANAJEMEN, EKONOMI DAN AKUNTANSI 2021
Publisher : Universitas Nusantara PGRI Kediri

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Abstract

Along with the times, traditional markets need innovation to survive. traditional markets need to adapt not only to modern markets but also to the rise of online markets or e-commerce. Digitalization as a way of developing Depok Market is interesting to study. This paper aims to determine the market development strategy in the era of digitalization and implementation challenges of digitization in the traditional market. This study uses a qualitative method with descriptive analysis. The research data were collected by field observations, interviews, and document review methods (content analysis). The results showed that the strategy used for the development of the Depok Market was to implement e-retribution and encourage non-cash transactions. The challenges faced in its implementation are the e-retribution machine facilities which often have errors and the ability of traders to carry out non-cash transactions is not evenly distributed.
Strategi Bahagia Pada Koperasi atas Maraknya Financial Technology Fauji, Diah Ayu Septi; Winarko, Sigit Puji; Puspasari, Ismayantika Dyah
Prosiding Seminar Nasional Manajemen, Ekonomi dan Akuntansi Vol. 4 No. 1 (2019): PROSIDING SEMINAR NASIONAL MANAJEMEN, EKONOMI DAN AKUNTANSI 2019
Publisher : Universitas Nusantara PGRI Kediri

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Abstract

Banyak penelitian yang telah membahas tentang strategi bersaing koperasi, namun belum ada yang melakukan analisis strategi bersaing koperasi atas maraknya perkembangan Fintech khususnya didaerah Kediri. Oleh karena itu tujuan dari penelitian ini adalah membangun konstruksi strategi bersaing koperasi serta meningkatkan kapasitas koperasi di Kota Kediri . Hal ini harus dilakukan oleh koperasi agar koperasi mampu membuat konstruksi strategi bersaing yang tepat dan bisa menyejahterakan anggotanya serta mampu memberi contoh kepada koperasi lain dalam rangka maraknya Fintech dan menyongsong era society 5.0. Metode yang digunakan dalam penelitian ini adalah pendekatan kualitatif dengan teknik analisis SWOT. Hasil penelitian menunjukkan bahwa secara kualitas Koperasi bahagia lebih banyak memiliki kekuatan dari pada kelemahan. Koperasi Bahagia juga patuh terhadap AD – ART serta undang – undang perkoperasian dan juga peraturan pajak. Strategi bisnis yang perlu diterapkan adalah menjaga keberlangsungan usaha yang sudah berjalan dengan baik dan semakin menyejahterakan anggotanya. Operasional koperasi bahagia perlu dijadikan contoh bagi koperasi simpan pinjam di kota kediri karena kesehatan koperasinya.
FAKTOR-FAKTOR YANG BERPENGARUH TERHADAP AUDIT DELAY PADA PERUSAHAAN PROPERTY DAN REAL ESTATE YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2016-2018 Astuti, Puji
Prosiding Seminar Nasional Manajemen, Ekonomi dan Akuntansi Vol. 4 No. 1 (2019): PROSIDING SEMINAR NASIONAL MANAJEMEN, EKONOMI DAN AKUNTANSI 2019
Publisher : Universitas Nusantara PGRI Kediri

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Abstract

Perusahaan-perusahaan yang menggunakan pasar modal sebagai sumber pendanaan, ketepatan waktu penerbitan laporan auditan merupakan hal yang sangat penting, karena semakin cepat perusahaan melaporkan kondisi keuangannya, menunjukkan semakin baik kinerja dari perusahaan yang bersangkutan, untuk itu auditor dalam menyelesaikan proses auditnya dituntut untuk dapat menghasilkan laporan yang benar dan berkualitas, juga sesuai dengan jadwal yang telah ditentukan, sehingga informasi lebih cepat diterima pengguna laporan keuangan untuk pengambilan keputusan. Penelitian ini bertujuan untuk menganalisis faktor-faktor yang berpengaruh terhadap audit delay, variabel yang digunakan meliputi laba operasi, audit tenure, ukuran perusahaan, reputasi auditor dan Audit Delay, populasi dalam penelitian ini yaitu seluruh perusahaan property dan real estate yang terdaftar di Bursa Efek Indonesia periode 2016-2018 dengan sampel sejumlah 25 perusahaan yang diambil secara purposive sampling, sedangkan untuk menguji hipotesis digunakan teknik Analisis Regresi Berganda. Hasil penelitian ini menunjukkan bahwa variabel laba operasi berpengaruh negative terhadap audit delay sedangkan reputasi audit menunjukkan pengaruh positif terhadap audit delay, untuk dua variabel yang lain yaitu ukuran perusahaan dan audit tenure tidak berpengaruh terhadap audit delay.
ANALISIS PENGARUH INTENSITAS MODAL, LIKUIDITAS, DAN LEVERAGE TERHADAP KONSERVATISME AKUNTANSI Wibisono, Merry
Prosiding Seminar Nasional Manajemen, Ekonomi dan Akuntansi Vol. 8 (2023): PROSIDING SEMINAR NASIONAL MANAJEMEN, EKONOMI DAN AKUNTANSI 2023
Publisher : Universitas Nusantara PGRI Kediri

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Abstract

This study aims to test whether the intensity of capital positively affects accounting conservatism, liquidity and leverage have a positive effect on accounting conservatism. Accounting conservatism is the dependent variable in this study measured by non-operational accruals. The independent variables in this research are capital intensity, liquidity and leverage. The sample in this study is a manufacturing company listed on the Indonesia Stock Exchange in 2012-2014. Samples were collected by using purposive sampling method and resulted in 74 companies to be sampled. Data analysis was done by classical assumption test and hypothesis test was done by multiple linear regression method using SPSS. This study concludes that capital intensity negatively affects accounting conservatism. However, leverage and liquidity have no positive impact on accounting conservatism.
ANALISIS FAKTOR YANG MEMPENGARUHI PENGAMBILAN KEPUTUSAN MAHASISWA DALAM BERKARIR SEBAGAI AKUNTAN PUBLIK Firdawati, Ery; Solikah, Mar’atus; Winarko, Sigit Puji
Prosiding Seminar Nasional Manajemen, Ekonomi dan Akuntansi Vol. 8 (2023): PROSIDING SEMINAR NASIONAL MANAJEMEN, EKONOMI DAN AKUNTANSI 2023
Publisher : Universitas Nusantara PGRI Kediri

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Abstract

The purpose of this research is to analyze the effect of professional training, labor market considerations, social values ​​and the work environment on the interest of accounting study program students as public accountants at Nusantara University PGRI. This research was conducted through a quantitative approach using primary data obtained from 63 respondents, namely students from Nusantara University PGRI Kediri, Faculty of Economics and Business, Accounting Study Program. Data analysis techniques in the form of descriptive statistics, classical assumption test, multiple linear regression analysis, determinant coefficient, and hypothesis testing. The results of the study show that professional training has no significant effect on students' interest in choosing careers to become public accountants. Labor market considerations have no significant effect on students' interest in choosing a career as a public accountant. Social value has no significant effect on students' interest in choosing a career to become a public accountant. The work environment has a significant effect on students' interest in choosing a career to become a public accountant. Based on the results of simultaneous testing, it is known that there is a significant influence between the variables of professional training, labor market considerations, social values ​​and the work environment with students' interest in choosing a career as a public accountant.
STRATEGI MANAJEMEN SUMBER DAYA MANUSIA DALAM MENINGKATKAN KINERJA KARYAWAN DI UMKM ANGKRINGAN IKI TULUNGAGUNG Azis, Nova Farizal; Fauji, Diah Ayu Septi; Leksono, Poniran Yudho
Prosiding Seminar Nasional Manajemen, Ekonomi dan Akuntansi Vol. 8 (2023): PROSIDING SEMINAR NASIONAL MANAJEMEN, EKONOMI DAN AKUNTANSI 2023
Publisher : Universitas Nusantara PGRI Kediri

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Abstract

This study aims to find out how the HRM strategy in improving employee performance. In this study the authors used a type of qualitative research with a descriptive case study approach. Data collection techniques using interviews, observation, and documentation. Obtaining data from primary sources, namely the results of interviews with the Owner, Manager, and Captain of the Angkringan Iki Field. To check the validity of the data the author uses data source triangulation. Based on the research results, it can be concluded that Angkringan Iki Tulungagung is a fairly good business in implementing the HRM system. Among them are the signature of the employment contract with a matrait in the work contract agreement, briefing, evaluation, the existence of an SP (warning letter) system, training system, division of task structures and changes to the distribution of task structures every month, implementation of a family management system for employees, compensation incentives and facilities, gatherings held once every year, termination of employment due to expiration of the work contract and resignation due to the employee himself.
STRATEGI PEMASARAN MELALUI SOCIAL MEDIA INSTAGRAM DAN TIKTOK UNTUK MENINGKATKAN PENJUALAN Amalia, Lahmirza Aula; Zulistiani, Zulistiani; Damayanti, Susi
Prosiding Seminar Nasional Manajemen, Ekonomi dan Akuntansi Vol. 8 (2023): PROSIDING SEMINAR NASIONAL MANAJEMEN, EKONOMI DAN AKUNTANSI 2023
Publisher : Universitas Nusantara PGRI Kediri

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Abstract

Instagram and TikTok's social networking platforms have attracted a significant number of new users from the global community, which Ardana Studio has leveraged to grow its design business. The researcher's objective is to analyze marketing tactics on social media in order to boost sales at Ardana Studio. This research employs a qualitative approach, using case studies. The researcher assumes the role of a key informant. Data collection methods include observation, interviews, and documentation. The data is analyzed using reduction techniques, and the findings are presented and verified with the owner of Ardana Studio. The validity of the research is ensured through data triangulation and various techniques. The findings reveal that Ardana Studio has expanded its market segmentation as a creative design business by creating comprehensive business profiles that are widely reviewed by users on Instagram and TikTok. The marketing strategy focuses on content pillars, content calendars, and content creation concepts. By implementing a marketing strategy through Instagram and TikTok, which introduces engaging information in their profiles, Ardana Studio has successfully increased design sales and attracted foreign consumers.
ANALISIS PERHITUNGAN HARGA POKOK PRODUKSI DAN HARGA JUAL DENGAN METODE JOB ORDER COSTING PADA UMKM PANGESTU PRODUCTION DI GROGOL TAHUN 2022 Safitri, Rika; Zaman, Badrus; Linawati, Linawati
Prosiding Seminar Nasional Manajemen, Ekonomi dan Akuntansi Vol. 8 (2023): PROSIDING SEMINAR NASIONAL MANAJEMEN, EKONOMI DAN AKUNTANSI 2023
Publisher : Universitas Nusantara PGRI Kediri

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Abstract

This research is motivated by problems that UMKM has in financial accounting calculations due to limited knowledge about cost classification, which must be included in the calculation of the cost of production so that the resulting selling price is less than optimal. This study aims to determine the accuracy in classifying costs in calculating the cost of production and determining the selling price of the screen printing t-shirt product applied by Pangestu Production whether or not it is appropriate with cost accounting. The research object focused on cost reports during the screen printing t-shirt production process. This research uses a quantitative approach with descriptive methods. The conclusion of this study is that the calculations applied by Pengstu Production and the calculations by the researchers have a slight difference, this is because the company has several costs when production is not included, this results in the selling price applied by the company being less than optimal. For manual t-shirt screen printing, based on analysis calculations, the selling price is IDR 61,800 while the company selling price is IDR 61,000. The cause of the difference in selling prices is that the company does not calculate depreciation costs and some costs of auxiliary raw materials are ignored.
PENGARUH KEMUDAHAN, KEPERCAYAAN, DAN RISIKO TERHADAP MINAT BERTRANSAKSI MENGGUNAKAN FINANCIAL TECHNOLOGY (FINTECH) PERBANKAN SYARIAH PADA MASYARAKAT DI KABUPATEN KEDIRI Luqmayanti, Fadillah; Solikah, Mar’atus; Widiawati, Hestin Sri
Prosiding Seminar Nasional Manajemen, Ekonomi dan Akuntansi Vol. 8 (2023): PROSIDING SEMINAR NASIONAL MANAJEMEN, EKONOMI DAN AKUNTANSI 2023
Publisher : Universitas Nusantara PGRI Kediri

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Abstract

This study aims to determine the effect of convenience, trust, and risk on the interest in transacting using Islamic banking fintech among people in Kediri Regency. The research method is causal associative quantitative. This research was conducted by distributing questionnaires via Google form to respondents. Meanwhile, in this study, the data sources used were primary data and secondary data. The data collection technique carried out by the author in this study is by using the questionnaire method (questionnaire) with the google form method. Data analysis techniques use the classic assumption test, multiple linear regression and hypothesis testing. The results of this study are (1) Ease has a positive and significant influence on the intention to transact using Islamic banking fintech (2) Trust has a positive and significant influence on the intention to transact using Islamic banking fintech (3) Risk has a positive and significant influence on the intention to transact using fintech Islamic banking (4) convenience, trust, and risk have a positive and significant effect on the interest in transactions using Islamic banking fintech. Many studies examine the factors that influence fintech, but it is still rare to find those that examine the factors that influence Islamic fintech and it is still very rare to examine the influence of convenience, trust, and risk on the interest in transacting using Islamic banking fintech in people in Kediri Regency.

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