ACCRUALS (Accounting Research Journal of Sutaatmadja)
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STRATEGY FORMULATION DESIGN IN MUALAT NAHDLATUL ULAMA SHARIA COOPERATIVE
Get PDFThe fisheries sector is a sector that can have an influence on the increase in gross domestic product (GDP). Reporting from kkp.go.id the fisheries sub-sector showed positive growth, rising 9.69% in the second quarter of 2021 even though the co-19 pandemic was still hitting Indonesia. The increase was triggered by increased production of aquaculture and capture fisheries due to favorable weather. The Muamalat Nahdlatul Ulama Cooperative is a small people's economic institution, founded by Nahdhiyin Kasomalang residents who have a desire to work towards productive endeavors in increasing the economic activities of small entrepreneurs based on cooperative and Sharia principles. This research method uses descriptive research methods with a qualitative approach. So, based on the background and the phenomena that exist, the researcher concludes that the right business development being carried out by the Muamalat Dahdlatul Ulama Cooperative is currently developing a business engaged in fish farming through the biofloc system
DESIGN OF BUSINESS PERFORMANCE EVALUATION IN MUAMALAT NU COOPERATIVE WITH A BALACED SCORECARD APPROACH
Get PDFThe Balanced Scorecard is a management, measurement and control system that quickly, precisely, comprehensively can provide managers with an understanding of business performance.
The balanced scorecard applied to the Muamalat Nahdlatul Ulama cooperative is an economic institution for the small people, founded by Nahdhiyin Kasomalang residents who have the desire to work towards productive endeavors in increasing the economic activities of small entrepreneurs based on cooperative and sharia principles.
The Muamalat Nahdlatul Ulama Cooperative is a means of managing funds from the ummah by the ummah and for the ummah (Economic Democracy). There are 4 perspectives in BSC, namely: 1. customer perspective, 2. Internal business process perspective, 3. financial perspective, 4. learning and growth perspective. Adjustedto financial circumstances
DETERMINANTS OF TAXPAYER COMPLIANCE: ROLE OF LOVE OF MONEY, MACHIAVELLIANISM, WHISTLEBLOWING SYSTEM, RELIGIOSITY, AND TRUST IN GOVERNMENT
Get PDFThe purpose of this study is to analyze the factors that influence taxpayer compliance and the role of the religiosity variable on taxpayer compliance, both as an independent variable and a moderating variable. The respondent of this research is an entrepreneur who has a Taxpayer Identification Number. Data were obtained by distributing questionnaires to respondents who met the criteria. Data analysis of this research uses Partial Least Square with WarpPLS tool. Respondents of this study amounted to 87 people. This study found that taxpayer compliance is influenced by love of money, machiavellianism, whistleblowing system, and trust in the government. Meanwhile, religiosity has no effect on taxpayer compliance. This study also found that religiosity moderated the effect of Machiavellianism on taxpayer compliance, but did not moderate the effect of love of money on taxpayer compliance
SOCIAL MEDIA MARKETING MODEL BASED ON EMOTIONAL ATTACHMENT AND BRAND STORY THROUGH E-WORD OF MOUTH
Get PDFThe topic of this study is a study of the marketing activities of companies that adopt social media marketing, and how emotional attachment activities that usually can only be facilitated by service personnel and how they can influence brand stories through eword of mouth where there is still little research with the research model.To find theoretical gaps on the topics surrounding this study, the authors have studied 104 articles in journals. Conceptual references to definitions, dimensions and indicators are 56 articles and references to partial proving of relationships between variables that approach the topic of this study are 48 articles. By filtering similar research variables, only 26 articles. Then re-filtered with exactly the same variables (SMM, EA, EWOM, BS) only 15 articles which only explained the partial relationship between the variables and none of them have formed a social media marketing model based on emotional attachment and brand story through the eword of mouth. Although there is 1 journal that has a somewhat similar research model, namely (Hudson, Huang, Roth, & Madden, 2016) but with 2 different variables. So there is a theoretical gap where there has been no research with a social media marketing model based on emotional attachment and brand story through an eword of mouth with an analysis unit in the marketplace industry in Indonesia, so this is behind deductively why this research is important to fill the gap.The research method used is explanatory survey. The analytical units of this study are Marketplace Industries in Indonesia and Malaysia. The data used is primary data obtained through a survey of a sample of 100 customers and partners who have become followers of official social media accounts of the Indonesian and Malaysian marketplace industries
ANALYSIS OF REPORTING AND FINANCIAL ACCOUNTABILITY IN DAWUAN KALER VILLAGE SUBANG REGENCY FOR 2022 FISCAL YEAR
No full textVillage financial management is the whole of activities that include aspects of planning, implementing, administering, reporting and accountability of village finances. Village financial management is considered good based on the ability of its human resources to manage and in accordance with existing regulations. Village Financial Management is regulated in the Regulation of Permendagri No. 20 of 2018. The purpose of this study is to analyze the suitability of Village Financial Reporting and Accountability conducted by Dawuan Kaler Vilage Subang Regency with the 2022 budget year, in the process of analyzing this suitability will be compared between Reporting and Accountability Village Finance in Dawuan Kaler Village Subang Regency with Permendagri No. 20 of 2018 concerning village financial management. The data that has been collected is analyzed and presented with a qualitative descriptive research method. The results of the study showed that the village head office of Dawuan Kaler at the village APB Reporting stage didn’t comply with Permendagri No. 20 of 2018 while at the village APB Accountability stage, the Dawuan Kaler Village Head Office is in accordance with Permendagri No. 20 of 2018
DESCRIPTIVE ANALYSIS OF THEORY AND IMPLEMENTATION OF MARKETING PLAN: PERSONAL SELLING PROGRAM (CASE STUDY AT SUBANG HOSPITAL)
Get PDFSubang Regional Hospital is a hospital located in Subang, West Java, Indonesia. This case study was conducted to describe the situation and operational conditions of the hospital in terms of health services, infrastructure and general performance. First of all, it is important to understand the context of the Subang District Hospital in facing the challenges of health services in its region. Subang is an area that has a population of around 278?696.2 thousand people from the Central Statistics Agency and often experiences a surge in the need for health services. Therefore, Subang Regional Hospital is an important institution that is responsible for providing quality health services for the local community. This research method uses a descriptive qualitative approach to literature study, the data that has been collected will be analyzed more deeply in a qualitative descriptive manner
THE EFFECT OF MANAGERIAL OWNERSHIP, INSTITUTIONAL OWNERSHIP, CAPITAL STRUCTURE AND CEO COMPENSATION ON CASH HOLDING
Get PDFThe purpose of this study was to determine the effect for managerial ownership, institutional ownership, capital structure and CEO compensation on the cash holding. This study uses quantitative methods and secondary data from the annual financial statements listed on the Indonesia Stock Exchange. The populations used in this study were the trade, service and investment sectors of companies listed on the Indonesia Stock Exchange for the period 2016-2020. The technique of entering the samples used purposive sampling technique. The analytical tehniqued used was multiple regression analysis with the help of SPSS version 22 program.
The results of the study reveal that partially managerial ownership has a negative significant effect on cash holding, capital structure has negative significant effect on cash holding, CEO compensation has a positive significant effect on cash holding, while institutional ownership has no effect on cash holding. As for the simultaneous results that managerial ownership, institutional ownership, capital structure and CEO compensation have an effect on cash holding
WHY MICRO BUSINESS HAS NOT READY TO IMPLEMENT ACCOUNTING STANDARDS YET?
Get PDFThis study aims to describe the reasons of why micro businesses have not implemented accounting standards. We employ non-mainstream method with an interpretive paradigm. Data was collected by in-depth interviews and observations. Main informants of this study are leather craft entrepreneurs in Tanggulangin, Sidoarjo. Due to data validation, triangulation was carried out through interview with owner, three employees and one expert resource person, an active director of a venture capital company, and we also conduct document review. We found that entrepreneur has intention to implement record-keeping procedures, but have not been able yet to apply EMKM accounting standards due to: (1) limited knowledge about the importance of accrual-based accounting and company performance measurement; (2) skeptical attitude towards accounting and pragmatism in financial management; (3) limited human resources
ANALISIS PERBANDINGAN KINERJA KEUANGAN BANK SYARIAH SEBELUM DAN PADA SAAT PANDEMI COVID-19
Get PDFThis study aims to determine the comparison of the financial performance of Islamic banks during the pandemic and before the pandemic period, whether it has a significant difference in growth or not. Where the Covid-19 pandemic has an impact on the economic sector, especially the Islamic banking sector. There are two methods used in this research, namely descriptive statistical analysis to explain the highest value, lowest value, average and standard deviation and the paired sample t-test is used to compare the financial performance of Islamic commercial banks in the period before the pandemic and during the pandemic. The data used is secondary data obtained from the official website of the Financial Services Authority, namely the ratio of ROA, NPF & CAR of Islamic commercial banks. The results showed that there was a significant difference in the financial performance of Islamic commercial banks before the pandemic and during the pandemic seen from the ratio indicators of ROA, NPF & CAR
ANALYSIS OF GROSS PROFIT MARGIN AND QUICK RATIO ON SHARE PRICES IN PT. HUTAMA KARYA (PERSERO)
No full textThis study aims to analyze gross profit margin (GPM) and quick ratio (QR) against the share price in PT. Hutamakarya (persero), in this study conducted an analysis of financial statements using financial ratios as a measurement tool, such as gross profit margin (GPM) and quick ratio (QR). This research includes a type of associative research that is a research formulation that is questioning, the relationship between two or more variables, the population in this study is the data of financial statements for 20 Years from 2000-2019 at PT Hutama karya (persero). the samples used in this study are financial statements for the last 10 years, starting from 2010-2019, sampling techniques with purposive sampling. Data analysis method using multiple linear regression analysis with testing the test hypothesis t. from the results of the study showed that gross profit margin (GPM) has no significant effect on the share price, quick ratio (QR) has no significant effect on the share price, so it can be concluded that gross profit margin (GPM) and quick ratio (QR) both have no effect on the share price in PT. Hutama karya (persero