cover
Contact Name
Diah Ayu Septi Fauji
Contact Email
septifauji@unpkediri.ac.id
Phone
+6285648737266
Journal Mail Official
senmea@unpkdr.ac.id
Editorial Address
JL.KH AHMAD DAHLAN NO.76 KEDIRI
Location
Kota kediri,
Jawa timur
INDONESIA
SENMEA
ISSN : -     EISSN : 27768171     DOI : -
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.
Articles 739 Documents
PENGARUH PENERAPAN SISTEM E-FILING, E-BILLING DAN PENGETAHUAN PERPAJAKAN TERHADAP KEPATUHAN WPOP DI KABUPATEN NGANJUK Wahyuni, Sri; Faisol, Faisol; Sugeng, Sugeng
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 background of this research is that there has been a continuous downward trend in the level of taxpayer compliance in Nganjuk Regency in the last four years. This is important for further scrutiny and research. Therefore, the aim of the research is to determine the effect of the E- Filling system, E-Billing System, and knowledge of taxation on individual taxpayer compliance, both socially and simultaneously in Nganjuk Regency. This research uses the quantitative approach. Sample which is used in this study covers 100 individual taxpayers who are domiciled in Nganjuk Regency and analyzed using multiple linear regression with SPSS software for Windows version 23. The result found that (1) the E-filling system has a positive effect on individual taxpayer compliance. (2) E-Billing System has no effect on individual taxpayer compliance. (3) Tax knowledge has a positive effect on individual compliance. (4) Simultaneously, E- Filling system, E-Billing system, and tax knowledge have a positive effect on individual taxpayer compliance. The findings of this study are expected to expand previos research, namely adding new information and presenting a comprehensive review of the taxpayer compliance framework in the field of academic research.
IMPLEMENTASI SISTEM TRANSAKSI NON TUNAI DI DINAS LINGKUNGAN HIDUP KABUPATEN KEDIRI Amandani, Yayang Erika; 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

Implementation of a non-cash transaction system is the government's effort to prevent corruption and misappropriation of funds. This is done in order to increase transparency in financial management at each agency in the region. This study aims to determine the process, advantages, and constraints of implementing a non-cash transaction system in financial management in the Kediri District Environmental Office. The approach taken is using a qualitative approach with a descriptive research type. Data was obtained from primary data and secondary data. In data collection procedures, this study used interview, observation, and documentation techniques. The validity of the findings uses source triangulation which aims to test the credibility of the data by checking data obtained from various sources. The conclusion of this study proves that the implementation of the system is still not in accordance with the theory and gradually towards a non-cash transaction system, while the implementation of a non-cash transaction system in regional expenditure is in accordance with the theory. The implementation of the non-cash transaction system at the Kediri Regency Environmental Service can be said to be quite good.
PENGARUH PROFITABILITAS, AUDIT TENURE DAN SOLVABILITAS TERHADAP AUDIT DELAY (Studi pada Sektor Pertambangan yang terdaftar di Bursa Efek Indonesia Periode 2018-2022) Aditia, Rino Yuli
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 profitability, audit tenure, and solvency affect audit delay in mining sector companies listed on the IDX for the 2018-2022 period. The variables to be tested in this study are audit tenure, profitability, solvency, as independent variables, while audit delay is the dependent variable. The population in this study are mining sector companies listed on the IDX for the 2018-2022 period, totaling 40 companies. The sample technique used in this study is purposive sampling, so the total sample is 11 companies with secondary data on financial reports for the 2018-2022 period. While the data analysis used in this study is multiple linear regression analysis. With the classical assumption test, partial test (t test), simultaneous test (F test) and test the coefficient of determination using the SPSS version 23 program. The results of the partial test show that audit tenure and solvency have an effect on audit delay, while profitability has no effect on audit delays. In addition, the results of the study simultaneously show that profitability, audit tenure, and solvency simultaneously influence audit delay. The magnitude of the explanation of tenure audit variables, profitability, solvency in providing an explanation for audit delay is 37.9%.  
ANALISIS PENYUSUNAN LAPORAN KEUANGAN DI UMKM KELURAHAN TINALAN Rini, Arsita Dwi Puspo; Solikah, Mar’atus; 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

With so many MSMEs in Tinalan Village, the researchers wondered whether the MSMEs here had prepared financial reports. The financial statements themselves have benefits that MSMEs can obtain if they are prepared in accordance with existing accounting standards. As for MSMEs, they can use SAK EMKM. MSMEs can get additional funding which usually requires them to attach their business financial statements. The purpose of this study is to find out how the preparation of financial reports is carried out by MSMEs in Tinalan Village and whether they are in accordance with SAK EMKM and what the obstacles are experienced when preparing financial reports in accordance with SAK EMKM. This study used a qualitative approach with the field research method. The results of this study are that MSMEs in Tinalan Village only make profit and loss reports and that is definitely not in accordance with SAK EMKM. One of the obstacles experienced by MSME owners is the lack of knowledge about accounting, especially SAK EMKM.
PENGARUH PEMBIAYAAN MUDHARABAH, MUSYARAKAH, MURABAHAH, IJARAH TERHADAP PROFITABILITAS BANK KB BUKOPIN SYARIAH Lestikasari, Febri; 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 study aims to determine the effect of mudharabah, musyarakah, murabahah, ijarah financing on the profitability of Bank KB Bukopin Syariah from 2018-2022 partially and simultaneously. The population in this study is all financial report data of Bank KB Bukopin Syariah. The sample selection was carried out by purposive sampling with monthly data for the 2018-2022 period with a total sample of 60 data. The method in this study is a quantitative approach using causality techniques. This study uses data analysis methods, a classical assumption test, a multiple linear regression test and hypothesis testing. The results in this study indicate that Mudharabah Financing has an effect on profitability with sig. 0.005 < 0.05. Musyarakah has no effect on profitability indicated by sig. 0.312 > 0.05. Murabahah has an effect on profitability with sig. 0.002 <0.05. The Ijarah effect on profitability is indicated by sig. 0.012 <0.05. Simultaneously, Mudharabah, Musyarakah, Murabahah, Ijarah financing affects the profitability of Bank KB Bukopin Syariah for the 2018-2022 period.
ANALISIS BIAYA DIFERENSIAL DALAM MENGAMBIL KEPUTUSAN MENERIMA ATAU MENOLAK PESANAN KHUSUS DI PT. AFIFARMA KEDIRI TAHUN 2022 Wardani, Finka Agustin; Zaman, Badrus; Solikah, Mar’atus
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 study was to determine the differential cost calculation for a special order product of paracetamol syrup 60 ml at PT. Afi Farma Kediri. The approach used in this study is a quantitative approach using data in the form of numbers and analyzed with differential cost information. Conclusion (1) Calculation of differential costs and differential income of PT. Afi Farma for the paracetamol syrup 60 ml product, namely the company earned a profit of IDR 33.,117.592. This profit comes from differential income on product sales with a total of IDR 929.500.000 and differential costs incurred for production namely IDR 591.382.408. (2) Based on the analysis of differential income and cost calculations, that the decision of PT. Afi Farma's acceptance of a special order for paracetamol syrup 60 ml was the right decision. This decision succeeded in making a positive contribution to the profits of the company as a whole.
ANALISIS PENERAPAN METODE FULL COSTING UNTUK PENETAPAN HARGA JUAL DAN LABA (STUDI KASUS DI UMKM SAMPUL CAK BER) Oktavia, Adinda Putri; Winarko, Sigit Puji; Kurniawan, Andy
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 aim of this study is to compare the profits made by business owners using the cost-plus pricing method with the benefits obtained using the full costing method in determining the price of production commodities. This study belongs to the category of quantitative descriptive studies. The study was conducted in Gurah Kediri district, in the UMKM neighborhood of Cover Cak Ber in Bangkok. This research concludes that (1) the full cost approach is not used by companies to set the price of products. (2) The production cost is minimal because the company is only a factor in the price of raw materials and auxiliary materials.  (3) By basing the sale price on the market price and not on the cost of the product, the company produces a higher sale price than would be done with the cost plus pricing method. (4) The calculation of profit based on sales depends on the reduction of material costs and not the cost plus price, so that the resulting profit climbs relative to the actual net profit.
ANALISIS MANAJEMEN RISIKO DALAM MENGURANGI KREDIT MACET DI BANK BTPN SYARIAH CABANG NGETOS A’yun, Aniqurotul; Rukmini, Meme; Kristanti, Desi
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 research entitled “Analysis of Risk Management in Reducing Bad Loans at Bank BTPN Syariah” aims to analyze the risk management implemented at Bank BTPN Syariah. The method used in this research is the qualitative method. The data sources used are primary data obtained directly from field research and secondary data, namely data or knowledge obtained through library research, writing articles, journals, trusted internet sites, and other data sources. Based on the research results, the researcher can conclude that the credit risk management implemented at Bank BTPN Syariah is carried out in two stages, namely: 1) The stage of risk identification and risk management. Identification of bad credit risk starts with prospective customers submitting financing applications, due diligence through surveys and interviews that adhere to the 5C principles (Character, Capacity, Capital, Collateral, and Condition) as well as customer maintenance which is carried out correctly and periodically. 2) Management of bad credit risk begins with coaching customers by means of periodic billing and ensuring the group's active role in helping smooth installments to reduce the risk of bad loans and rescuing bad loans is carried out through a restructuring process, namely rescheduling. 3) Analysis of bad credit risk is in accordance with risk management principles. Where there are no obstacles that hinder the application of these risk management principles, evidenced by the improved condition of the branch and the start of the installment payment process using the online system. And also the smooth operation of the company's operations and new programs issued by the company.  
PENGARUH FASILITAS KERJA, KOMPETENSI DAN MOTIVASI KERJA TERHADAP PRESTASI KERJA PEGAWAI CV. LANGIT SORE INDONESIA KABUPATEN BANGKALAN Mayangsari, Linda Dwi
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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The background of this research is that there are facilities in an organization or company that need to be improved in order to improve the performance or work performance of its employees. In order for the company to achieve the aims and objectives of the company's goals that have been formulated, the company must pay attention to the factors that affect the work performance of its employees, both in the form of work facilities, competence and motivation, so that the company's goals are achieved and employees are increasingly improving their work performance. The purpose of this study was to determine the effect of work facilities, competencies, and motivation on employee performance at CV. Langit Sore Indonesia Bangkalan. This research uses a quantitative approach with descriptive quantitative. The sample used in this study included 33 employees of CV. Langit Sore Indonesia Bangkalan and analyzed using multiple linear regression with SPSS software for windows version 26. The conclusions of the results of this study are (1) work facilities do not affect the work performance of  employees CV. Langit Sore Indonesia Bangkalan. This can be seen from the results of the t test that the significance value of the work facility variable is 0.855 > 0.05 and tcount: 0.184 <2.048. (2) Competence has no effect on the work performance of employees CV. Langit Sore Indonesia Bangkalan. 3) Work motivation has no effect on work performance of employees in CV. Langit Sore Indonesia Bangkalan. (4) work facilities, competence and work motivation together have an influence on the work performance of employees in CV. Bangkalan Indonesian Evening Sky.
PENGARUH REWARD DAN PUNISHMENT TERHADAP KINERJA KARYAWAN PADA PT SUKSES MITRA SEJAHTERA Kristanti, Desi; Rahayu, Budi; Fikriyah, Amin Lailatul; Maeswanto
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 reward and punishment on employee performance at PT Sukses Mitra Sejahtera. And to find out which variable has the most influence on employee performance. The research was conducted using a survey method, where data was obtained by distributing questionnaires to 60 respondents. The population in this study were all employees of PT Sukses Mitra Sejahtera. The sampling method used is non-probability sampling, the data obtained is then analyzed using the classical assumption test, multiple linear regression analysis, determination test consisting of t and f tests. The results of testing the hypothesis partially prove that there is an influence between rewards on employee performance. through the calculation results obtained a coefficient value of 0.469 and t count of 3.175 with a significant value of 0.002 results greater than 0.05. The results of testing the hypothesis partially prove that there is an influence between punishment on employee performance. through the calculation results obtained a coefficient value of 0.569 and t count of 4.412 with a significant result value of 0.000 greater than 0.05. This means that there is an influence between the reward and punishment variables on employee performance at PT Sukses Mitra Sejahtera.