Publication Search

This study designed a system that is able to assist companies in calculating cash receipts and disbursements. The Accounting Information System for Cash Receipts and Expenditures will be equipped with the use of user log-ins to maintain the level of data security so that not just anyone can misuse the data. The system designed will also be equipped with security of access rights and data storage systems, providing a database using the Visual Basic 6.0 programming language that holds records of cash receipts and disbursements to be a good report, summarizing the process of moving data from ledgers to becoming cash reports flow, and can document each period's report so that it can be grouped properly. The research method used is the Borg and Gall R&D research approach which consists of 10 stages, out of 10 R&D stages the author only conducts the research approach to the 6th stage alone. and monitoring cash flow very well. In addition, it can also produce reports that are precise, accurate and efficient.

Motivasi Berprestasi dan Disiplin Kerja berpengaruh positif dan signifikan secara simultan terhadap Kinerja Pegawai pada Badan Kepegawaian Daerah Provinsi Sulawesi Selatan, maka dinyatakan hipotesis ketiga diterima.  Hal  ini  berarti  apabila  Motivasi  Berprestasi  meningkat  yang ditinjau  dari  indikator  “Kebutuhan  fisik”  dan  apabila  Disiplin  Kerja meningkat yang ditinjau dari indikator “Disiplin waktu” maka dapat meningkatkan Kinerja Pegawai yang ditinjau dari indikator “Kuantitas” dengan dampak yang besar begitu pula sebaliknya.

The advancement of information technology especially in computerized systems is snowballing. It is also backed by a range of demands from industry/ companies that want to abandon the conventional way of conducting business operations to the use of information technology. MÈMORE is a company engaged in the decoration and crafts industry. The company is now using a computerized system in the form of Microsoft Excel software to monitor the company's income and expense and the company often maintains a separate report in a special book. However, this causes problems for these businesses as there is no more efficient method for data processing or for handling the income and expense. In order to solve the problems of the company, a computerized system of financial management is required that will be tailored to the problems and needs of the owner of the business in order to support the company's growth with reliable, managed, and safe financial data. The system can also differentiate its use between the owner and the employee. It is useful for ensuring the confidentiality and protection of company revenue and expenditure data. 

financial information in schools. Payment information which is the basis for schools to determine future policies. The object of research in this thesis is the Demak Development High School which is one of the agencies engaged in the field of science and education. The research objective is to design an effective and efficient school payment administration recording information system and design a school payment administration recording information system that has a system security that can maintain the accuracy of the data. The research method used is the Borg and Gall R&D Development Research model, the Prototyping System Development Method to produce a product in the form of a Prototype with 6 stages: Research and Data Collection, Planning, Initial Product Development, Product Testing, Product Revision, Final Trial. The conclusion from the results of this study is that this system can facilitate the recording of administrative payment transactions so that there are no mistakes in recording, users can easily present payment reports more quickly so that they can minimize recording time and recording errors, and make it easier for users to print payment reports with affectic and efficient results so as to support and accelerate decision making

This study aims to assess and identify the influence of role conflict and role ambiguity and the independence commitment of internal auditors to work at the Regional Development Bank of North Sumatra, Nias Islands Region. Determination of respondents is done by purposive sampling, which is a sampling technique based on certain criteria. The number of questionnaires distributed was 35 questionnaires. This study uses simple linear regression. The results of the analysis in this study indicate that the role conflict and the ambiguity of each affect.

This study aims to analyze the financial performance of the Salatiga Current Group Expedition, this study uses a descriptive qualitative approach. The research data are in the form of financial reports of the Current Expedition Group from 2014 to 2018. The research was conducted at the Current Expedition Group for 3 months which took place during August to October 2019. The purpose of this study was to look at the company's financial performance of the Current Expedition Group, reviewed in terms of liquidity, solvency and profitability by using descriptive research methods and data collection techniques in the form of documentation / literature in the form of secondary data, namely the annual report of the Current Expedition Group. 

This study aims to determine the effect of NPF on net income in Islamic commercial banks. This study uses a quantitative approach to the type of descriptive research. The population in this study was 14 Islamic commercial banks listed on the Indonesian stock exchange from 2015-2019, while the sampling technique used was purposive sampling. The data analysis method used is simple regression analysis to test the effect of NPF on net income. Before the simple regression test, a prerequisite analysis test was conducted, which consisted of a normality test and a homogeneity test. Based on the data analysis results, it can be seen that tcount is -3.084 and the significant value is 0.009 <0.05 so that there is an influence between NPF and net income. From the research results, it can be concluded that the NPF variable influences the net income of 37.8% of state-owned Islamic banks during the 2015-2019 period.

Accounting Information System is a system that provides an information technology-based accounting process. Determination of the cost of production in a company requires the right method, because the cost of production is one of the factors that can influence the determination of the selling price. The cost of production is also used to determine the magnitude of the profits obtained by the company.Manufacturing company which is a company engaged in the process of raw materials into finished goods, requires basic materials that are used as the main ingredients in the production process.This study aims to determine how the application of the Job Order Costing method is a method of collecting production costs to determine the cost of production at the company on the basis of orders. The method used in this study uses a research and development (R&D) model, which is the method used to produce certain products, and test the effectiveness of the product. In this study using the PHP programming language and MySQL for the database

Tujuan Penelitian ini adalah untuk mengidentifikasi faktor-faktor yang mempengaruhi minat masyarakat menggunakan e-money dengan menggunakan pendekatan deskriptif kuantitatif. Peneliti menggunakan model technology acceptance model (TAM) yang berfokus pada Kegunaan yang Dirasakan, Kemudahan Penggunaan yang Dirasakan, Risiko yang Dirasakan, dan terdapat variabel tambahan yaitu Sikap Pelanggan dan niat perilaku untuk menggunakan uang elektronik. Pengujian data empiris dilakukan berdasarkan data yang dikumpulkan dari 84 responden yang terdiri dari mahasiswa yang berasal dari kota kendal dan dari berbagai universitas, analisis reliabilitas, uji validitas dan analisis regresi berganda untuk melihat hubungan antara semua variabel. Hasil akhir menunjukkan bahwa persepsi kegunaan, persepsi kemudahan penggunaan, persepsi risiko, dan sikap pelanggan berpengaruh positif signifikan terhadap niat masyarakat menggunakan E-money.

Financial distress is a financial condition of a company that is in a state of crisis. The purpose of this study is to find out the effect of liquidity, leverage, operating capacity, profitability, and firm growth on financial distress. The population of this study is manufacturing companies listed on the Indonesia Stock Exchange in 2017-2018 with the sampling technique using porposive sampling or criteria. Based on the technique, obtained sample of 112 companies. The results of this study indicate that liquidity and profitability has a significant effect on the financial distress of manufacturing companies listed on the Indonesian stock exchange. Meanwhile, leverage, operating capacity, and firm growth have no effect on the financial distress of manufacturing companies listed on the Indonesian Stock Exchange.

This study examines the relationship of Corporate Governance with Debt Policy, and Profitability, especially in corporate that conduct IPOs on the Indonesia Stock Exchange for the 2018-2019 period. Corporate Governance uses proxies of the Board of Commissioners, Independent Commissioners, Institutional Investors, and Insider Ownership which is predicted to affect Debt Policy and Profitability Using a purposive sampling technique, obtained 108 samples, the analyst uses multiple regression with the IBM SPSS 23 program. The findings show that Insider Ownership and the Board of Commissioners have a positive effect on profitability, Institutional Investors and Independent Commissioners are not proven to affect profitability. Corporate governance variables that are proven to influence Debt Policy are Insider Ownership, Institutional Investors, and Independent Commissioners.

This study aims to determine the application of e-SPT, the level of understanding of taxation, service quality, and awareness of taxpayers simultaneously and partially affect the compliance of corporate taxpayers in reporting such as KPP Pratama Tegal. Data collection methods used are questionnaires. The population of this study was 4,245 respondents while the sample taken in this study amounted to 100 respondents. The data analysis method used is multiple linear regression analysis along with the classic assumption test, hypothesis testing.  The test results show that 1) the implementation of e-SPT, the level of understanding of taxation, service quality, and awareness of taxpayers simultaneously on corporate taxpayer compliance in reporting such as at KPP Pratama Tegal. 2) The application of e-SPT partially influences the corporate taxpayer compliance in reporting such as at KPP Pratama Tegal. 3) The level of understanding of taxation partially does not affect the compliance of taxpayers in reporting such as in KPP Pratama Tegal. 4) Quality of Service partially affects taxpayer compliance at KPP Pratama Tegal. 5) Taxpayer awareness partially does not affect the corporate taxpayer compliance in reporting such as in Tegal Primary Tax Office. The coefficient of determination, obtained R2 value of 0.359 or 35.9%. It can be interpreted that 35.9% of corporate taxpayer compliance in this model is influenced by the application of e-SPT variables, the level of understanding of taxation, service quality, and awareness of taxpayers, while the remaining 64.1% is influenced by other factors outside this research.

This study examines company size, liquidity and asset structure on capital structure in the food and beverage manufacturing companies listed on the Indonesia Stock Exchange in the period 2011-2015. Analysis was carried out using multiple linear regression. The test results show that for liquidity variables affect the capital structure, this shows that companies that have high liquidity, will choose to use funding from internal sources first, namely using their current assets rather than having to use funding through debt. These findings support the Pecking Order Theory which states that companies will prefer to use internal funding, namely by using their current assets to meet their funding needs. Test results for company size and asset structure show no effect on capital structure.

The aim of this study is to design a production accounting information system for the determination of the cost of production that can help the SMEs Jepara carving in the determination of the cost of a product exactly. Information on the cost of a product is very important as a basis in determining the selling price of a product. so far the SMEs Jepara carving in determining the cost of a product is done by estimating the costs of production and often do not include a production cost that nominal little cost. So the cost of production does not reflect actual cost consumption. This can certainly cause the production cost to be undercost or uppercost. The approach in determining the cost of production using the method of ativity-based costing, activity-based costing method is the determination of the cost of a product based on activity. Research methods that Research method using Reseach and Development (R&D) method with prototype system development model. This study was conducted on SMEs carving Jepara. The result of this research is in the form of accounting information system product for determination of cost of production at SME Jepara carving which can assist in determination of cost of product. Implementation of the activity-based costing method as an approach in determining the cost of products is able to provide benefits that the charging over the cost can be more precise. Efficiency in costs can be obtained. The use of activity based costing method can also decrease the selling price of the product, so that Jepara carving SMEs will be better able to compete both for domestic market and international market.

Along with the development of information technology that is increasingly rapid, the use of information technology at this time is an important requirement in every agency or company An educational institution requires good administrative management with the aim to improve services to students, the school payment system in the form of Education Provision Contribution (SPP) and Donation of Institutional Development (SPI) at SMP Muhammadiyah 3 Semarang is still done conventionally, where the recording of data and the payment process of SPP and SPI are written into diaries, ledgers and spreadsheet applications which results in the accumulation of data in the form of archives. In the data collection of students and the payment process takes a relatively long time, so that during the payment process results in long queues in the administration and requires a long time to make payment reports and arrears SPP and SPI which are needed quickly.Developments in the field of science and technology were developed with the aim of solving problems and making it easier for users to complete work tasks. The use of barcode technology is one of the technologies that can respond to the provision of fast, accurate and accurate information. Barcode technology is applied to student cards that function as student IDs and also as student payment cards

erized Financial Administration System at the Semarang Soko Tunggal Midwifery Academy located at jl. Sendangguwo Raya no 41-42 Semarang is very useful for companies specifically in the Administration section. Especially when there are unexpected problems, but because so far the system used is still the old system and is less efficient and often errors in writing the nominal amount and also requires a long time in data processing so that makes the Administration part of the problem. With the advancement of modern technology that is the computer in an information system today is expected to provide effectiveness and efficiency in data processing and minimize the error rate in the processing system. The procedures that will be processed between SPP Payment, SPI and Practice fees using the Microsoft Visual Basic Application System and using the Microsoft Office Access database system.With the new system, it is hoped that conducting transactions in the SOKO Midwifery ACADEMY TNGGAL SEMARANG can be utilized as well as possible and used as much as possible by all groups of leaders and other employees especially the financial administration division so that it can simplify each transaction.

Comput At this time in Buaran Subdistrict, Pekalongan District, there are many obstacles, one of which is the recording of cash receipts and disbursements which are very piling up because moreover in the implementation, it is still for manual recording, one of which is by means of counting, still using handwriting. Cash book, if you want to print financial statements and still use a lot of Microsoft Excel as data storage and printing a report, it takes too long for information system data to be a lot of completion data is not timely and makes it less efficient. With this information system, it is expected that all recording processes will be easier by using the Base Accrual Method, reports can also be printed accurately dated or per period. This information system is also more secure because it is equipped with a security system where not everyone can access it, and only people who have a login can access the data. The system built will later contribute to the District faster in work.

Infant health can be known one of them through the assessment of nutritional status. In general, Body Mass Index (BMI) has been used as a method for measuring the nutritional status of children. If there are two children who have same body weight and height, they may have different nutritional status. Whenever this occurs, the use of BMI for measuring the nutritional status shall be deemed less accurate. The anthropometry will be vital in measuring the nutritional statuss. The guidelines for determining the nutritional status Anthropometry parameters are selected and recommended which includes an assessment of the age, weight, body length or height. This research aims to build a model of C4.5 adaboost so it can recognize patterns and be able to classify the nutritional status of children into five classes: normal, fat, very fat, thin and very thin. The variables used in this classification is Gender, Age (Months), Weight (kg) Height (cm). C4.5 (decision tree) Method has a good performance in dealing with the classification of nutritional status but the C4.5 has a weakness in the class imbalance. Adaboost isone ofboosting methods that could reduce imbalances class by giving weight to the level of classification error which may alter the distribution of data. Experiments carried out by applying the adaboost method C4.5 to obtain optimal results and a good degree of accuracy. The experimental results obtained from C4.5 method show that accuracy is 89.53%, the error rate is 10.47%, while the results of C4.5 with adaboost show 90.23% accuracy and 9.77% error rate. It can be concluded in the classification of nutritional status of children with C4.5 and adaboost proven method to solve problems of class imbalance and improve the high accuracy and can reduce the level of classification error.

This research is an empirical study to analyze the data causally (cause and effect). The aim of this study was to determine the performance of manufacturing firms sector industry consumption in indonesia stock exchange. In addition, this study also aimed to determine the influence Economic Value Added (EVA), Return on Asset (ROA), Return on Equity (ROE), Debt Ratio (DR) and Degree of Operating Leverage (DOL) to the Market Value Added (MVA). Population in this research are manufacturing companies sector industry consumption that listing on Indonesia Stock Exchange. Determination of the sample is done by purposive sampling method. Period of research is 5 years during 2013 until 2017. By analysis of data using multiple regression showed that the results showed only a Return on Asset (ROA), Return on Equity (ROE), Debt Ratio (DR) and Degree Of Operating Leverage (DOL) which has positive against Market Value Added, while Economic Value Added (EVA) and Earning Per Share (EPS) does not affect the Market Value Added

This study aims to determine the effect of Entrepreneurial Mindset, Adversity Question and Entrepreneurship Education on student entrepreneurial interest in the city of Tangerang. Entrepreneurship education is intended as a learning process to change students' attitudes and mindsets on entrepreneurial career choices. The sampling technique used is purposive sampling, Research respondents used were students from universities in the city of Tangerang. This research is included in quantitative research. The data source in this sztudy is primary data. The data is used by distributing questionnaires directly. The data analysis method used is Structural Equation Modeling (SEM) analysis with the help of LISREL software. Research Results show that entrepreneurial mindset influences entrepreneurial interest with a correlation value of 0.63, which means that entrepreneurial mindset has a positive direction towards entrepreneurial interest. , adversity quotient influences entrepreneurial interest with a correlation value of 0.58, which means adversity quotient has a positive directional effect on entrepreneurial interest. entrepreneurship education has an effect on entrepreneurial interest with a correlation value of 0.66 which means that entrepreneurship education has a positive influence on entrepreneurial interest.