PENGARUH AKUNTANSI AKUNTABILITAS, SASARAN ORGANISASI DAN KETERLIBATAN ANGGARAN TERHADAP EFEKTIVITAS MANAJERIAL KANTOR PERWAKILAN BANK INDONESIA SOLO
(Ariyanto Sahid, Maya Widyana Dewi, Rukmini Rukmini)
DOI : 10.69714/9g9fw567
- Volume: 2,
Issue: 3,
Sitasi : 0 11-Jul-2025
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Abstrak:
The purpose of this study was to determine the effect of accountability accounting, organizational goals and budget participation on managerial performance of the Solo Representative Office of Bank Indonesia. This study uses data collection methods with questionnaires. The population used is Bank Indonesia Solo employees from all units (Rupiah Money Processing Unit, SP Policy Implementation Unit and SP PUR Supervision, Internal Management Unit and Kekda Implementation Unit). Data analysis methods with descriptive data of respondents, data quality test (validity test, reliability), classical assumption test (normality test, multicollinearity test, heteroscedaticity test) and for hypothesis testing using multiple linear analysis, F test, t test and coefficient of determination test. In this study obtained a sample of 65 people. Based on the test results it can be concluded that Accountability Accounting affects Managerial Performance, Organizational Goals affect Managerial Performance and Budget Participation has no effect on Managerial Performance.
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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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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 DANA BAGI HASIL (DBH), DANA ALOKASI UMUM (DAU) DAN DANA ALOKASI KHUSUS (DAK) TERHADAP BELANJA MODAL PEMERINTAH DAERAH KABUPATEN/KOTA DI JAWA BARAT
(Dimas Ariyawan Santoso, Maya Widyana Dewi, Sri Laksmi Pardanawati)
DOI : 10.69714/9608hx36
- Volume: 2,
Issue: 4,
Sitasi : 0 01-Jul-2025
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This study aims to examine the influence of revenue sharing funds, general allocation funds, and special allocation funds on capital expenditures of Regency/City Governments in West Java. This study uses secondary data in the form of quantitative data contained in regional financial statistics reports from APBD and TKDD reports. Data collection techniques are obtained through documentation and literature studies. The population in this study was 27 Regencies/Cities in West Java, with a sample size of 135 taken using the purposive sampling method. The data analysis method used is descriptive statistics, classical assumption tests in the form of normality tests, multicollinearity, autocorrelation, heteroscedasticity, and hypothesis testing in the form of multiple linear regression analysis, F test, t test, and R2 test. The results of the study indicate that Revenue Sharing Funds have a positive effect on Capital Expenditures with a significance value of 0.003 < 0.05 and a t count value of 3.041 > 1.65648 t table. General Allocation Fund has a positive effect on Capital Expenditure with a significance value of 0.000 < 0.05 and a t count value of 4.330 > 1.65648 t table. While the Special Allocation Fund has no effect on Capital Expenditure with a significance value of 0.743 > 0.05 and a t count value of 0.329 < 1.65648 t table.
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2025 |
ANALISIS SISTEM AKUNTANSI KEUANGAN DAERAH, PEMANFAATAN TEKNOLOGI, DAN SISTEM PENGENDALIAN INTERNAL TERHADAP KUALITAS LAPORAN KEUANGAN DENGAN KOMPETENSI SUMBER DAYA MANUSIA SEBAGAI VARIABEL MODERASI
(Ika Arum Nurisma, Maya Widyana Dewi, Yuwita Ariessa Pravasanti)
DOI : 10.69714/g4q1f732
- Volume: 1,
Issue: 3,
Sitasi : 0 06-Aug-2024
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This study aims to examine the influence of the implementation of local government financial accounting systems, utilization of technology, and internal control systems on the quality of financial reports with human resource competence as a moderating variable. The data used in this research are primary data collected through a questionnaire distributed directly to respondents. The questionnaire was distributed to 100 employees in the finance and administrative departments of 25 SKPD in the city of Surakarta. The data analysis method used is Moderated Regression Analysis (MRA). The results of this study indicate that the implementation of local government financial accounting systems, utilization of technology, and internal control systems have an impact on the quality of financial reports. Furthermore, this research also proves that human resource competence is able to moderate the influence of local government financial accounting systems on the quality of financial reports. However, in this study, human resource competence was not able to moderate the influence of technology utilization and internal control systems on the quality of financial reports.
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2024 |
PENGARUH PEMAHAMAN SISTEM ADMINISTRASI PAJAK DAN PELAYANAN FISKUS TERHADAP KEPATUHAN WAJIB PAJAK DALAM MELAPORKAN SPT TAHUNAN DENGAN TINGKAT KEPUASAN WAJIB PAJAK PADA FORMULIR 1721-A2 SEBAGAI VARIABEL INTERVENING
(Ardila Setyowati, Maya Widyana Dewi, Darmanto Darmanto)
DOI : 10.69714/v3de9977
- Volume: 1,
Issue: 3,
Sitasi : 0 06-Aug-2024
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This paper aims to find out the effect of Understanding Tax Administration and Fiscus Services onTaxpayer Compliance through Taxpayer Satisfaction on Form 1721-A2 as an Intervening Variable. The population in this study was Taxpayers on Form 1721-A2 at KPP Pratama Boyolali with a total of 100 taxpayers responding. The sampling technique uses non-probability sampling. This type of research is quantitative research. Data was obtained directly through distributing questionnaires at KPP Pratama Boyolali as well as by distributing via gform. Data analysis uses Path Analysis (multiple regression model and mediation model). The research results show 1) Understanding Tax Administration and Fiscus Services has a positive and significant effect to Satisfaction, 2) Understanding Tax Administration and Fiscus Services has a positive and significant effect to Compliance, 3) Satisfaction cannot mediate between Understanding Tax Administration and Fiscus Services has a positive and significant effect towards Compliance.
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2024 |
PENGARUH STRUKTUR MODAL, LEVERAGE, PROFITABILITAS, LIKUIDITAS DAN TAXPLANNING TERHADAP NILAI PERUSAHAAN
(Ratna Ayu Murti, Indra Lila Kusuma, Maya Widyana Dewi)
DOI : 10.69714/rhbym055
- Volume: 1,
Issue: 4,
Sitasi : 0 16-Jul-2024
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Thisi research aimsi toi determinei thei influence ofi capitali structure, leverage, profitability,iliquidity, and tax planning on the value of consumer goods sector manufacturing companies listed on the Indonesian Stock Exchange in 2020-2022. Thisi research typei is quantitative research. The data collection technique used is documentation technique with secondary data. The population studied in this research is all manufacturing companies in the consumer goods sector. Sampling in this research used a purposive sampling technique and a sample of 51 was obtained. This testing method in this research used descriptive statistical tests, classical assumption tests, F tests, and determination test. The results of the F test get a significance value of 0,000 < 0,05 so that the model is suitable for research. The results of the t test from this research are that capital structure and profitabilty influence company value of 0,000 < 0,05. On the other hand, leverage has a significant negative effect on company value, as evidenced by the calculated t value of -3,325 < t Table 2,0141 and a significance value of 0,002 < 0,05 Then liquidity and tax planning have no effect on company value because their respective significance values ??are 0.096 > 0.05 and tax planning has a significance value of 0.202 < 0.05. Form the results of the coefficient of determination test, we get a result 0,522 which means that the variables capital structure, leverage, profitability, liqudity and tax planning in explaining company value are 52,2% and the remaining 47,8% is explained by other variables.
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2024 |
PENGARUH PENGGUNAAN SISTEM INFORMASI AKUNTANSI, VIRAL MARKETING, DAN TAGLINE “GRATIS ONGKIR” TERHADAP IMPULSE BUYING ONLINE PADA KONSUMEN
(Desi Aulia Fitri Andriyana, Indra Lila Kusuma, Maya Widyana Dewi)
DOI : 10.69714/jilak.v1i2.68
- Volume: 1,
Issue: 2,
Sitasi : 0 27-May-2024
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This research aims to determine the use of accounting information systems, viral marketing, and the tagline "free shipping" on online impulse buying among consumers. This research uses a quantitative type of research. The population in this study were students in Solo Raya. Sample selection used accidental sampling technique, with a sample size of 100 respondents. The data sources used are primary and secondary data. The data collection method uses a questionnaire or questionnaire. This research uses data analysis methods, namely descriptive statistical analysis, data quality testing, and classical assumption testing. The research results state that the accounting information system has a significant effect on online impulse buying among consumers, viral marketing has a significant effect on online impulse buying among consumers, and the tagline "free shipping" has a significant effect on online impulse buying among consumers.
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2024 |