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Analisa: Jurnal Manajemen dan Akuntansi
Published by Universitas 17 Agustus 1945 Banyuwangi
ISSN : 23390603     EISSN : 30327660     DOI : https://doi.org/10.1945/analisa.v12i2
Core Subject : Economy, Science, Education,
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Other
ANALISA : Jurnal Manajemen dan Akuntansi merupakan jurnal peer review yang diterbitkan tiga kali setahun (April, Agustus dan Desember) oleh Fakultas Ekonomi Universitas 17 Agustus 1945 Banyuwangi. Tujuan Analisa adalah ikut serta dalam kemajuan penelitian dan pengembangan di bidang ekonomi dengan menerbitkan penelitian-penelitian berkualitas dan mengikuti tren masa kini. Topik Analisa dibatasi pada ilmu ekonomi bisnis antara lain Akuntansi Keuangan, Pasar Modal, Akuntansi Manajemen, Akuntansi Sektor Publik, Auditing, Perpajakan, Sistem Informasi Manajemen, Sistem Informasi Akuntansi, Manajemen Keuangan, Manajemen Pemasaran, Manajemen Operasi, Manajemen Sumber Daya Manusia, Manajemen Strategis dan Kewirausahaan. Setiap artikel yang masuk ke redaksi akan dievaluasi oleh redaksi sesuai topiknya. Reviewer tidak mengetahui identitas penulis dan penulis tidak mengetahui identitas reviewer. Selanjutnya artikel akan dikembalikan kepada penulis untuk direvisi, kemudian editor mengambil keputusan berdasarkan rekomendasi reviewer.
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Bisnis, Menejemen, dan Akutansi (Lain-Lain)
Articles 5 Documents
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Search results for , issue "Vol 12 No 2 (2024): Agustus 2024" : 5 Documents clear
DETERMINAN KEPATUHAN WAJIB PAJAK ORANG PRIBADI (STUDI KASUS PADA KPP PRATAMA BANYUWANGI) Septiyaningsih, Anis
ANALISA : JURNAL MANAJEMEN DAN AKUNTANSI Vol 12 No 2 (2024): Agustus 2024
Publisher : Fakultas Ekonomi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62734/analisa.v12i2.606

Abstract

This study aims to analyze the system e-filling, e-billing, and tax punishment of individual taxpayers in Kantor Pelayanan Pajak Pratama Banyuwangi. The data of this study were obtained from the questionnaire (primary) and some literature studies (secondary). Questionnaire in this research is disseminated to individual taxpayers registered in Kantor Pelayanan Pajak Pratama Banyuwangi with convinience sampling method. Techniques and methods of data analysis in this study using SPSS program version 22.0. The results of this study indicate that e-filling system and tax punishment have a significant effect on taxpayers compliance in Kantor Pelayanan Pajak Pratama Banyuwangi, while e-billing does not affect the compliance of WPOP in KPPP Banyuwangi.
TARGET COSTING DALAM EFISIENSI PERENCANAAN BIAYA PRODUKSI UMKM BATIK BANYUWANGI Ammar, Zhafran
ANALISA : JURNAL MANAJEMEN DAN AKUNTANSI Vol 12 No 2 (2024): Agustus 2024
Publisher : Fakultas Ekonomi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62734/analisa.v12i2.607

Abstract

This research was carried out using quantitative data analysis methods. This research describes an explanation of matters related to the application of the target costing method to UMKM Mysoen Batik Banyuwangi with data obtained by researchers. The data used in the research uses primary data by conducting interviews, observations and documentation at the research location. Target costing can make production costs at UMKM Mysoen Batik Banyuwangi more efficient. This target costing method can minimize production costs. The profit earned by UMKM before implementing target costing was IDR 8,284,000.00 or 18.6% of total product sales. After implementing target costing, UMKM can produce an expected profit of IDR 11,759,000.00 or around 26%. The target costing method is efficient if used, because it can make it easier for a company to reduce production costs, UMKM can achieve cost savings of 9.6% with cost savings of IDR 3,475,000.00
ANALISIS BREAK EVENT POINT (BEP) PADA RUMAH INDUSTRI KERUPUK DEVI LAROS BANYUWANGI Khatimah, Khusnul
ANALISA : JURNAL MANAJEMEN DAN AKUNTANSI Vol 12 No 2 (2024): Agustus 2024
Publisher : Fakultas Ekonomi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62734/analisa.v12i2.608

Abstract

Break even point analysis as the basis for determining the right selling price policy to optimize profitability in the CV cracker industry. Devi Laros Banyuwangi. The purpose of this study is to determine and analyze the effect of selling prices based on break even points (break even point) on company profitability. The object used in this study is the CV. Devi Laros Banyuwangi. In this study the problem raised is the determination of the product selling price. Data obtained from this study analyzed its profitability optimization before using the break even point selling price method, then selling price and net profit planning the following year using a break even point analysis and analyzed profitability optimization. The data analysis method uses a quantitative method that is to calculate data with cost-volume-profit analysis to analyze the effect of break even points on company profitability. Based on the calculation results, it can be seen that in 2017 the calculation of the quantity of 28,080 balls with a selling price of Rp. 80,000 get a break even point of Rp. 545,078,058. The level of profit or profitability of the company during the period 2015 - 2017 tends to increase. The profitability of the company increases after setting its selling price using cost-volume-profit analysis. The old selling price of Rp. 80,000, while the new selling price of Rp. 82,000. The ratio of operating profit using the old price of 0.2777 while the ratio of operating profit using the new price of 0.2929 means an increase in the ratio of operating profit from the old price to the new price.
MENGUAK MAKNA SISTEM INFORMASI AKUNTANSI BAGI PONDOK PESANTREN MODERN AL-RIFAIE 2 DALAM BINGKAI METAFORA AMANAH Arina Absari, Dyatri Utami
ANALISA : JURNAL MANAJEMEN DAN AKUNTANSI Vol 12 No 2 (2024): Agustus 2024
Publisher : Fakultas Ekonomi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62734/analisa.v12i2.609

Abstract

Boarding school is a non-formal educational institutions that promote religious knowledge. Boarding school as an educational institution can not be separated from the name of finance. Every finance in boarding school run by the very mandate of course, for every cottage has a system of financial or accounting information systems differ. System Information is a very important thing in an organization, including boarding schools, for this study aims to determine the standpoint of the caregiver, the foundation treasurer, and the treasurer boarding the meaning of accounting information system for schools. This research was conducted in Pondok Pesantren Modern Al-Rifaie 2. The results showed that the accounting information system for schools is a very important thing, a form of trust, the tools students, vital, assessment tool. Is needed and as encouragement to actually responsible for both the first leader to God. Thus obtained intact meaning that the accounting information system is spearheading the implementation of the mandate for the holders of finance at the school.
DETERMINAN BUDGETARY SLACK PADA SATUAN PERANGKAT DAERAH KABUPATEN BANYUWANGI Irmawati, Lidiya
ANALISA : JURNAL MANAJEMEN DAN AKUNTANSI Vol 12 No 2 (2024): Agustus 2024
Publisher : Fakultas Ekonomi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62734/analisa.v12i2.610

Abstract

This research aims to determine the influence of budget participation, information asymmetry, budget emphasis, and clarity of budget targets on budgetary slack in SKPD Banyuwangi Regency. This research used a Cluster Sampling sampling technique with a total of 81 respondents, consisting of heads of departments/agencies, treasurers, heads of planning sub-divisions. Data collection used a questionnaire research instrument using Likert scale measurements. Data analysis in this study used SPSS V.25.The research results show that simultaneously the variables Budget Participation, Information Asymmetry, Budget Emphasis, and Clarity of Budget Targets have a significant effect on Budgetary Slack. Meanwhile, partially the variables Budget Participation, Budget Emphasis, and Clarity of Budget Targets have no effect on Budgetary Slack, and the Information Asymmetry variable has a positive effect on Budgetary Slack.

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