PENGARUH PENGELOLAAN KEUANGAN DAERAH, PEMANFAATAN TEKNOLOGI DAN SISTEM AKUNTANSI KEUANGAN DAERAH TERHADAP KUALITAS LAPORAN KEUANGAN PEMERINTAH DAERAH (Studi Kasus Pada Desa Se-Kecamatan Gatak)
(Siti Nur Cahyani Subariningsih, Desy Nur Pratiwi, Hadi Samanto)
DOI : 10.69714/z33wf236
- Volume: 2,
Issue: 5,
Sitasi : 0 14-Jul-2025
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| Last.30-Jul-2025
Abstrak:
This study aims to analyze the influence of regional financial management, technology utilization, and regional financial accounting systems on the quality of regional government financial reports. The method used in this study is quantitative. Data were obtained by distributing questionnaires to respondents who had been determined using purposive sampling techniques. Data analysis techniques used in this study include descriptive statistics, validity tests, reliability tests, classical assumption tests, and multiple linear regression analysis. The results showed that regional financial management had a significant effect on the quality of regional government financial reports with a t count of 6.333> t table 1.668 and a significance of 0.000 <0.05. The use of technology had a significant effect on the quality of regional government financial reports with a t count of 5.837> t table 1.668 and a significance of 0.000 <0.05. The Regional Financial Accounting System had a significant effect on the quality of regional government financial reports with a t count of 4.102> t table 1.668 and a significance of 0.000 <0.05.
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2025 |
PENGARUH BIAYA TENAGA KERJA, BIAYA PEMASARAN DAN VOLUME PENJUALAN TERHADAP LABA BERSIH PADA PERUSAHAAN MANUFAKTUR SUB SEKTOR MAKANAN DAN MINUMAN YANG TERDAFTAR DI BEI TAHUN 2020-2024
(Riska Diva Pertiwi, Hadi Samanto, Maya Widyana Dewi)
DOI : 10.69714/ckrw5s10
- Volume: 2,
Issue: 4,
Sitasi : 0 02-Jul-2025
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Abstrak:
This study aims to determine the impact of labor costs, marketing costs, and sales volume on the net profit of manufacturing companies in the food and beverage sub-sector listed on the Indonesia Stock Exchange (IDX) for the years 2020-2024. This research utilizes a descriptive research type with a quantitative approach. The population of this study includes manufacturing companies in the food and beverage sub-sector that are listed on the IDX for the years 2020-2024, totaling 48 companies. The sampling technique employed is purposive sampling, involving 20 companies. The data source for this research utilizes secondary data. Data collection methods are obtained from the Indonesian Stock Exchange (IDX). This study employs data analysis methods, which include descriptive statistical tests, classical assumption tests, and hypothesis testing, comprising multiple linear regression analysis, F test, t test, and the coefficient of determination (R2) test.The results of this study indicate that labor costs do not have a significant effect, while marketing costs and sales volume do have a significant effect.
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2025 |
PENGARUH BIAYA PRODUKSI, BIAYA OPERASIONAL, DAN VOLUME PENJUALAN TERHADAP LABA BERSIH PERUSAHAAN MANUFAKTUR SEKTOR ANEKA INDUSTRI YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2021-2024
(Happy Noviyanti, Hadi Samanto, Muhammad Hasan Ma’ruf)
DOI : 10.69714/ckfenw53
- Volume: 2,
Issue: 4,
Sitasi : 0 02-Jul-2025
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Abstrak:
This research aims to determine the effect of production costs, operational costs, and sales volume on the net profit of manufacturing companies in the miscellaneous industry sector listed on the Indonesia Stock Exchange from 2021-2024. The objects studied in this research are manufacturing companies in the miscellaneous industry sector listed on the IDX from 2021-2024, totaling 48 companies. This type of research is quantitative. The research sample was selected using purposive sampling techniques, resulting in a sample of 16 companies. This research uses secondary data obtained from the Indonesian Stock Exchange (IDX). The data analysis techniques used include descriptive statistical tests, classical assumption tests, and hypothesis testing, which consist of multiple linear regression analysis, model feasibility test (F test), partial significance test (t test), and the coefficient of determination test. The results of this study indicate that production costs and operational costs have a significant negative effect on net profit, while sales volume has a significant positive effect on net profit.
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2025 |
PENGARUH PENDAPATAN, BIAYA BUNGA, BIAYA OPERASIONAL, DAN ARUS KAS OPERASI TERHADAP LABA BERSIH PERUSAHAAN JASA KEUANGAN DI BEI TAHUN 2020-2024
(Rizki Octa Arum Sartika, Suhesti Ningsih, Hadi Samanto)
DOI : 10.69714/3czcy436
- Volume: 2,
Issue: 4,
Sitasi : 0 02-Jul-2025
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Abstrak:
This research aims to analyze the influence of income, interest expenses, operational costs, and operating cash flow on the net profit of service companies in the financial sector listed on the Indonesia Stock Exchange (IDX) during the period of 2020–2024. This research is a type of descriptive study with a quantitative approach. The population in this study consists of 105 service companies in the financial sector, with the sampling technique using purposive sampling method, resulting in 30 companies as the sample. The data source used is secondary data obtained from the official website of the Indonesian Stock Exchange (IDX). The data analysis methods used include descriptive statistical tests, classical assumption tests, as well as hypothesis testing consisting of F tests, t tests, multiple linear regression analysis, and the coefficient of determination (R²) test. Research results indicate that partially the variables of income, interest costs, operating costs, and operating cash flow have a significant effect on the company’s net profit.
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2025 |
ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI MANAJEMEN KEUANGAN MAHASISWA FEB DI SOLO RAYA
(Novita Kinsky Meliani, Suhesti Ningsih, Hadi Samanto)
DOI : 10.69714/x780zx37
- Volume: 2,
Issue: 4,
Sitasi : 0 02-Jul-2025
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Abstrak:
This research ims to determine the influence of financial literacy, lifestyle, and social media on the financial management of FEB (Faculty of Economics and Business) students in Solo Raya. The objects of this research are students of the Faculty of Economics and Business in the Solo Raya region. This research is a quantitative study. The sample was selected using accidental sampling technique, resulting in 100 respondents. This study used primary data obtained through questionnaires. The data analysis techniques in this study are validity tests, reliability tests, classical assumption tests and hypothesis testing which include multiple linear regression analysis, F test, t test, and determination coefficient test (R2). The results of the partial test study show that financial literacy, lifestyle, and social media variables have a positive and significant effect on financial management
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2025 |
PENGARUH PENGETAHUAN AKUNTANSI, PENGHARGAAN FINANSIAL, DAN LINGKUNGAN KERJA TERHADAP MINAT MAHASISWA DALAM PEMILIHAN KARIR MENJADI SEORANG AKUNTAN PUBLIK
(Ayu Cahyaningrum, Hadi Samanto, Suhesti Ningsih)
DOI : 10.69714/vvkwdc24
- Volume: 1,
Issue: 4,
Sitasi : 0 17-Jul-2024
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Abstrak:
This research aims to determine the influence of accounting knowledge, financial rewards, and work environment on students' interest in choosing a career as a public accountant. This research is quantitative research with a population of Soloraya accounting students, samples were taken using the Slovin formula from 100 respondent. Data analysis uses multiple linear regression models, hypothesis testing and classic assumption tests consisting of normality tests, multicollinearity tests and autocorrelation tests. The research results show that the feasibility test of the model on accounting knowledge, financial rewards and work environment influences students' interest in becoming public accountants. Which means this regression model is suitable for use. This is proven by the F test, which obtained a significance of 0.005 < ? = 0.05. The results of the partial t test show that accounting knowledge, financial rewards and the work environment influence students' interest in becoming public accountants with a significance value of <0.05. The Adjust R Square value is 68.6%, which means 68.6%, which means the independent variable (accounting knowledge, financial rewards and work environment) has an influence of 68.6% on the dependent variable (interest in becoming a public accountant).
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2024 |