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Pengaruh Tingkat Pendidikan Terhadap Kualitas Laporan Keuangan Berbasis SAK EMKM Dengan Sistem Informasi Akuntansi Sebagai Variabel Moderasi : Studi Kasus Pada Coffee Shop Kota Kediri
Jurnal Ekonomi, Bisnis dan Manajemen (EBISMEN)
Vol 5
, No 1
(2026)
This study aims to analyze the effect of education level on the quality of financial statements based on SAK EMKM, with accounting information systems as a moderating variable, focusing on coffee shop micro, small, and medium enterprises (MSMEs) in Kediri City, Indonesia. A quantitative approach was employed using primary data collected through structured questionnaires distributed to 32 business owners or financial managers selected by purposive sampling. Data were analyzed using descriptive st...
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Analisis Perencanaan Pajak Atas Pajak Penghasilan Pasal 21 dengan Metode Net, Gross dan Gross Up Guna Meminimalisir Pajak Penghasilan Badan: Studi Kasus pada Yayasan Bimbingan Manasik Haji Nahdhatul Ulama Kota Kediri
Kajian Ekonomi dan Akuntansi Terapan
Vol 2
, No 4
(2025)
This study aims to analyze tax planning for Income Tax (PPh) Article 21 using the net, gross, and gross-up methods to minimize Corporate Income Tax at the Nahdlatul Ulama Hajj Guidance Foundation in Kediri City. Corporate Income Tax is a tax imposed on income received or obtained by an entity, so an appropriate tax planning strategy is needed in accordance with applicable tax regulations. This study uses a quantitative approach with primary data sources in the form of financial reports and payro...
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Analisis Anggaran Biaya Produksi dalam Menunjang Efektivitas Pengendalian Biaya Produksi untuk Meningkatkan Laba
Riset Ilmu Manajemen Bisnis dan Akuntansi
Vol 2
, No 3
(2024)
It is important for companies to calculate production cost budgets in order to increase a company's profits. Researchers conducted research on CV. GTT Kediri by calculating the production cost budget. The researcher aims to find out how production cost budget analysis supports the effectiveness of controlling production costs to increase profits. In this research, researchers used quantitative descriptive research. The data sources used in this research are interviews and documentation as well a...
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Pengaruh Sistem Akuntansi Manajemen, Sistem Pengendalian Manajemen, Motivasi dan Kmitmen Organisasi Terhadap Kinerja Manajerial
Riset Ilmu Manajemen Bisnis dan Akuntansi
Vol 2
, No 1
(2023)
This research aims to determine the influence of management accounting systems, management control systems, motivation and organizational commitment on the managerial performance of PT Wonojati Wijoyo. This case study was conducted at PT Wonojati Wijoyo in 2019-2021 which consists of variables (X) including: management accounting system, management control system, motivation, organizational commitment, variable (Y) managerial performance. The sampling technique uses a saturated sampling techniqu...
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