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PENGARUH ALOKASI DANA DESA TERHADAP PEMBERDAYAAN MASYARAKAT DI DESA JABONTEGAL (STUDI KASUS DESA JABONTEGAL, KEC. PUNGGING, KAB. MOJOKERTO)
Get PDFABSTRAK
Rahmawati, Adista Ria, 2018, Pengaruh alokasi dana desa terhadap
pemberdayaan masyarakat di Desa Jabontegal. Skripsi, Program Studi
Akuntansi, Fakultas Ekonomi, Universitas Islam Majapahit (UNIM).
Pembimbing I : Tatas Ridho Anugroho, S.Pd., M.Pd
Pembimbing II : Toto Heru Dwihandoko, S.E., MM.,Ak.,CA
Desa sebagai pemerintahan yang bersangkutan dan berinteraksi langsung
dengan masyarakat menjadi salah satu fokus utama dalam pembangunan
pemerintahan, hal ini dikarenakan sebagian besar wilayah Indonesia ada di
pedesaan untuk mengetahui apakah alokasi dana desa berpengaruh terhadap
pemberdayaan masyarakat di Desa Jabontegal Kecamatan Pungging Kabupaten
Mojokerto. Penelitian ini bertujuan untuk mengetahui, seberapa besar pengaruh
alokasi dana desa terhadap pemberdayaan masyarakat, dan apakah
pemberdayaan masyarakat yang ada di desa jabontegal hanya di pengaruhi oleh
alokasi dana desa. Penelitian ini menggunakan desain penelitian kuantitatif,
penelitian kuantitatif akan menghasilkan penemuan-penemuan yang dapat
dicapai dengan menggunakan prosedur-prosedur statistic atau cara-cara lain dari
kuantifikasi (pengukuran). Pendakatan kuantitatif memusatkan perhatian pada
gejala-gejala yang mempunyai karakteristik tertentu di dalam kehidupan manusia
yang dinamakannya sebagai variabel. Dalam pendekatan kuantitatif hakikat
hubungan di antara variabel-variabel dianalisis dengan menggunakan teori yang
objektif. Dari hasil analisis yang telah diuji menunjukkan bahwa Alokasi dana
desa yang ada di desa Jabontegal sebagian dipergunakan untuk biaya
penghasilan tetap aparat pemerintah desa, biaya operasional pemerintah desa,
dan biaya pemberdayaan masyarakat sebesar 70% dari alokasi dana desa
setelah dikurangi biaya penghasilan tetap perangkat desa, nilai signifikansi 0,019
< 0,05 diperoleh Karena maka ditolak dan diterima.
alokasi dana desa berpengaruh positif signifikan terhadap pemberdayaan
masyarakat.
Kata kunci : Alokasi dana desa, Pemberdayaan Masyarakat, dan Desain
penelitian kuantitatif.
ABSTRACT
Rahmawati, Adista Ria, 2018, Enforcement of village fund allocation to
community empowerment in Jabontegal Village. Thesis, Accounting
Department, Faculty of Economics, Majapahit Islamic University (UNIM)
Advisor
: Tatas Ridho Nugroho, S.Pd., M.Pd
Advisor
: Toto Heru Dwihandoko, S.E., MM.,Ak.,CA
The village as the government concerned and interact directly with the
community is one of the main focuses in the development of government, this is
because most of Indonesia is in the countryside to find out whether the village
fund allocation influences community empowerment in Jabontegal Village,
Pungging District, Mojokerto Regency. This study aims to find out, how big the
influence of village fund allocation on community empowerment, and whether the
empowerment of the community in Jabontegal village is only influenced by the
village fund allocation. This study uses quantitative research design, quantitative
research will produce findings that can be achieved by using statistical
procedures or other ways of quantification (measurement). Quantitative
approaching focuses on symptoms that have certain characteristics in human life
which they call variables. In the quantitative approach, the nature of the
relationship between variables is analyzed using objective theory. The results of
the analysis that have been tested show that the village fund allocation in
Jabontegal village is partly used for the cost of fixed income of village
government officials, village government operational costs, and community
empowerment costs by 70% of village fund allocation after deducting fixed
income costs village apparatus, a significant value of 0,019 < 0,05 was obtained
because then was rejected and was accepted. Village
fund allocation has a significant positive effect on community empowerment.
Keywords: Village fund allocation, Community Empowerment, and quantitative
research design
ANALISIS BIAYA DIFFERENSIAL DALAM MENGAMBIL KEPUTUSAN MEMBUAT SENDIRI ATAU MEMBELI PADA CV. RM SEPATU MOJOKERTO
Get PDFABSTRACT
Differential costs in making decisions to make or buy raw materials are strongly influenced by
differential costs. The purpose of this study was to determine the use of differential costs in making
decisions to buy or make raw materials from a product CV. RM Sepatu Mojokerto. The research
method used is descriptive quantitative research method, which is a method that analyzes the problem
by describing it in existing data, in the form of a production cost calculation table to compare the
production costs to buy or make your own on the CV. RM Sepatu Mojokerto. Based on the results of
the research and discussion in the previous chapter, the authors conclude that the alternative is the
most beneficial because the net profit generated if you buy insol from the outside is Rp.435,943,798.55
while the net profit if you make yourself is Rp.416.469.875, 10 in this case there is a difference of Rp.
19,473,923.45. Based on the results of the above analysis, the company is better off buying insol from
outside.
Keywords: Differential Costs in Making Decisions Making Your Own or Buyin
PERBEDAAN PERSEPSI MAHASISWA AKUNTANSI TERHADAP KODE ETIK IKATAN AKUNTAN INDONESIA (Studi Empiris Pada Universitas Islam Majapahit)
No full textProfessional accountants are realized if the accountant feels that the
accountant is an important profession and has great responsibility in the community. This
study aims to determine differences in perceptions of semester 6 and 8 accounting
students towards the Code of Ethics of the Indonesian Accountants Association. Criteria
for accounting student respondents are still registered as accounting students and have
or are taking Auditing I and II courses. Research is carried out quantitatively, the type of
research that produces findings can be achieved using statistical procedures or other
ways of quantification (measurement). To analyze data related to differences in
perceptions of accounting students towards the code of ethics of Indonesian accountants.
With the research design the study of hypothesis testing was carried out using statistical
analysis tools, namely the Independent Sample t-test using the help of the SPSS 22
program (Statistical Packages for Social Science). The types and sources of data used in
this study are primary data and secondary data. Primary data in the form of
questionnaires includes the knowledge of students regarding the principles of the
Indonesian accountant bond code of ethics. Secondary data obtained from the Faculty of
Economics, Majapahit Islamic University. So that concluded from 8 principles of code of
ethics only 1 which is there are differences with sig (2-tailed) values of 0.023 <0.05. As
academics are able to give their perceptions well according to those received during the
lecture period.
Keywords: Difference perception of accounting students, code of ethics for Indonesian
accountant
PENERAPAN ACTIVITY BASED COSTING SEBAGAI DASAR SISTEM PENETAPAN TARIF JASA RAWAT INAP ( STUDI KASUS PADA RS MAWADDAH MEDIKA MOJOKERTO )
Get PDFABSTRACT
Hapsyary, Gandes Sotyoning, 2018. The Application Of Activity Based Costing
As The Basis For The System For Determining The Rates Of Hospitallization
Service (Case Study At Mawaddah Medika Mojokerto Hospital). Thesis,
Accounting Departement, Economics Faculty, Islam Majapahit University.
Advisor 1
: Hari Setiono, SE, Msi
Advisor 2
: Tatas Ridho Nugroho,S.Pd., M.Pd
The hospital is a non-profit oriented organization, where the main task is
to provide treatment services, treatment, and helath care. In providing health care
services, hospital earn income from its services and facilities such as
hospitallization service. Determination of rates of hospitallization service is a very
important decision, because it will affect the profitability of the hospital. This
research was conducted at district private hospitals Mojokerto.The aim of study is
to determine the application of activity-based costing method in determining the
rates of hospitalization services in public hospitals Mawaddah Medika Mojokerto.
The method used descriptive quantitative. The results of the research has been
performed through two levels. On first level, the cost is traced to the activities
which generate costs and second level is charged cost to product. The
calculation of hospitallization service’s tariff which has been done by using ABC
(Accounting Based Costing ) has obtained tariff for VIP A class is Rp 264.550;
VIP B class is Rp 251.875; 1
st
class is Rp 176.040; 2
nd
class is Rp 139.150; and
rd
3
class is Rp 106.700.
Keywords: activity based costing , rates opf hospitalization service
ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI NON PERFORMING LOAN (NPL) KREDIT PADA BANK UMUM DI INDONESIA (Studi Pada Bank Umum Yang Terdaftar di BEI Periode 2016-2017)
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Menik, Agustiningtyas, 2018. Analysis of Factors That Influence Credit NonPerforming
Loans (NPLs) in Commercial Banks in Indonesia (Study on Banks
Registered on the IDX for the Period of 2016 - 2017). Final project, Accounting
Study Program, Faculty of Economics, Majapahit Islamic University (UNIM)
Counselor 1: Hari Setiono, SE., M.Sc.
Counselor 2: Tatas Ridho Nugroho, S.Pd., M.Pd
Banks generally in carrying out their operations to obtain business results
are always faced with a risk. One of the risks experienced by a Bank is the ratio
of non-performing loans or what is called Non NPL. Based on Bank Indonesia
regulations, banks have a potentially dangerous if the bank has an NPL ratio of
more than 5%. This study aims to analyze the influence of Inflation, CAR, NIM,
and BOPO on NPLs in Commercial Banks in Indonesia for the 2016-2017 period.
This research was conducted using quantitative methods. The data used in this
study are financial statements of 20 commercial banks in 2016-2017 on the
official Indonesian Stock Exchange (IDX) website, this study uses multiple linear
regression analysis as a data analysis tool. From the results of partial analysis of
Inflation 0.300 ≥ 0.05 and NIM 0.190 ≥ 0.05, which means that there is no
significant effect on Non-Performing Loans (NPL), while CAR 0.007 ≤ 0.05, but
the T value is -2.879 which means that it is influential but not significant to NPL
and BOPO 0.035 ≤ 0.05 has a significant influence on NPL. While simultaneously
showing that Inflation, CAR, NIM and BOPO have a significant influence on NPLs
of 53.1%.Keywords: Non Performing Loans (NPL), Inflation, Capital Adequacy
Ratio (CAR), Net Interest Margin (NIM), and Operational Income Operating Costs
(BOPO)
Keyword : NPL, CAR, NIM, BOP
AKUNTABILITAS DAN TRANSPARANSI DALAM PENGELOLAAN DANA BANTUAN OPERASIONAL SEKOLAH (BOS) PADA MI ROUDLOTUS SALAM
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Wahinun, Mifta Indah, 2018. Accountability and Transparency in the
Management of School Operational Assistance Funds at MI Roudlotus Salam.
Final project, Accounting Study Program, Faculty of Economics, Majapahit
Islamic University (UNIM).
Advisor I : Drs. Supriadi, Msi
Advisor II: Nurdiana Fitri Isnaini, SE, MM.
This research was conducted with the aim of knowing accountability and
transparency in the management of BOS funds. The benefit of this research is to
find out whether MI Roudlotus Salam has applied the principles of accountability
and transparency in the management of BOS funds. This research was
conducted at MI Roudlotus Salam. The method used in this research is
descriptive qualitative method where data collection uses interview, observation,
and document study techniques. In this study, the author interviewed several
speakers, namely: Head of Madrasah, Treasurer and Administrative Staff. The
results showed that the application of accountability and transparency in the
management of BOS funds had run quite well, amounting to 72.2%, namely the
existence of RKAS in the implementation of BOS funds, the conformity of rules
and technical guidelines for the use and implementation of BOS funds with their
realization, and the implementation of reporting and accountability of BOS funds
to madrasas, cities / district central government funds. This fact shows that
madrasas have carried out the process of managing BOS funds in accordance
with government regulations or technical instructions in managing them.
Keywords: Management of BOS Funds, Accountability, Transparency
ANALISIS SISTEM INFORMASI AKUNTANSI PENJUALAN PADA KLINIK KUNCUP CERIA MOJOKERTO
No full textABSTRACT
Rosyada, Nur Amrina: 2018.Analysis of Accounting Information Systems atthe
Ceria Mojokerto Kuncup Clinic. Thesis, Accounting Study Program, Faculty of
Economics, Majapahit Islamic University (UNIM).
Advisor I: Hari Setiono, SE., M.Sc.
Advisor II : Toto Heru Dwihandoko., SE., MM., Ak., CA
Companies are required to implement an accounting information system that
is expected to provide good benefits to the company. In the income cycle at the
Kuncup Ceria Clinic there are three cash receipts, namely from examining
outpatients, inpatients, and selling pharmacy drugs. Based on the data obtained,
there is often a difference in the amount of drug inventory from stock opname
with administrative data at the end of the month. Based on these problems the
authors are interested in conducting research with the title "Analysis of Sales
Accounting Information Systems at the Cheerful Mojokerto Chrysanthemum
Clinic".
This study aims to find out the drug cash sales accounting information
system that is applied to the Ceria Mojokerto Kuncup Clinic. This research uses
qualitative research. Data obtained by carrying out documentation, interviews and
observations. Data analysis uses qualitative descriptions, then compares the
findings in the Cheerful Clinic with the Accounting Information System
Component theory study.
The results of the study indicate that the cash sales accounting information
system conducted by the Kuncup Ceria Clinic is in accordance with the theory of
cash sales information system components. However, there are several functions
that need to be improved such as: Performing a separation of functions between
the cashier's function and the sales function, the warehouse function with the
purchase of goods, the addition of employees to each part that requires
separation of tasks. Conduct special training for employees of computer program
processing, periodic audits.
Keywords:Analysis, accounting information systems, sales
PENGARUH EPS DAN RASIO PROFITABILITAS TERHADAP HARGA SAHAM PADA PERUSAHAAN FARMASI YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2015 – 2017
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Trisilo, Virgi Andika Putra, 2018. The Influence Of EPS and Profitability Ratios
On Share Prices In Pharmaceutical Companies Listed On The Indonesia Stock
Exchange In 2015-2017. Thesis, Accounting Department, Faculty of
Economics, Majapahit Islamic University (UNIM).
Advisor I
: Tatas Ridho Nugroho, S.Pd., M.Pd
Advisor II
: Nur Ainiyah, SE., M.Akt
One of the relatively small industrial affected by the economic crisis is the
pharmaceutical industry, so that it can attract investors to invest. In general,
investors and prospective investors who intend to buy shares of a company will
buy high-value shares and benefit in the eyes of prospective investors. The high
and low value of shares is reflected in the company's financial performance which
can be evaluated by financial ratio analysis based on the company's financial
report data. The purpose of the study was to determine the effect of financial ratios
on prices in the shares of pharmaceutical companies listed on the Indonesia Stock
Exchange in 2015-2017. Financial ratios used include: earnings per share, net
profit margins, return on assets, and return on equity. The method used is
quantitative method, because it refers to the calculation and analysis of data in the
form of numbers obtained from the company's financial statements. The results
showed that partially the EPS and ROE variables have a significant effect on stock
prices, while the NPM and ROA variables have no significant effect on stock prices.
Simultaneous test results show the calculated F value of 20.857 with a probability
of an error rate of 0,000 which means smaller than the significance level
(0,000<0,05). So it can be concluded that the variables EPS, NPM, ROA, and ROE
simultaneously have a significant influence on stock prices on pharmaceutical
companies listed on the Stock Exchange in 2015-2017.
Keywords : earning per share (EPS), net profit margin (NPM), return on assets
(ROA), return on equity (ROE)
ANALISIS PERBANDINGAN KINERJA KEUANGAN PERUSAHAAN SEBELUM DAN SESUDAH AKUISISI (Studi Pada Perusahaan Sektor Property And Real Estate Yang Terdaftar Di BEI)
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Melinda, Wahida Ayu, 2018. Comparative Analysis of Corporate Financial
Performance Before and After the Acquisition of Studies in the Poperty And Real
Estate Sector Companies Listed on the IDX. Thesis, Accounting Study
Program, Faculty of Economics, Majapahit Islamic University (UNIM).
Advisor I : Tatas Ridho Nugroho, S.Pd., M.Pd
Advisor II : Nur Ainiyah, SE., M.Akt
In the face of significant changes in the business world today such as
globalization, advances in information technology and telecommunications have
created more rapid economic growth which has resulted in tight competition in the
business world. This situation requires the company to always develop the right
strategy to maintain its existence, or even develop. Based on the phenomenon that
is happening, the purpose of this study is to empirically examine the differences in
the company's financial performance before and after the acquisition of companies
going public on the Indonesia Stock Exchange.
The variables of this study are Net Profit Margin, Return On Assest, Return
On Equity, and acquisition. The population studied was the property and real estate
sector companies using the analysis technique of normality test with Kolmogorov
Smirnov method, correlation test with Paired Sample Correlation method and
different test analysis of two unpaired averages with Paired Sample t Test method.
Based on the results of the study it can be concluded that the acquisition
does not increase the average financial performance of the company. There were
no significant differences before and after the acquisition. This is because the
acquisition is not well planned, lack of experience in carrying out acquisitions,
failure to increase the motivation of the target company, the corporate culture of
the target company is far different from the acquiring company, failure to achieve
the projections made, and factors that are beyond the reach of the acquiring
company .
Key Words : Total Asset Turnover, Fixed Asset Turnover, Return on Investment,
Return on Equity and Acquisitio
PENGARUH STRES KERJA DAN KOMPENSASI TERHADAP KINERJA KARYAWAN CV. ONO MARGO UTOMO MOJOKERTO
No full textAbstract
Eka, Lailatus Sholikah, 2018. The influence of working stress on compensation
of employers’ performance cv. Ono margo utomo mojokerto. Final Project,
Management major Human Resource, Economic Faculty, Majapahit Islamic
University.
Advisor 1
: Hartono, SE., MM
Advisor 2
: Kasnowo, S.Sos.I., MM
This research aim to know whether there are partial or simultaneous stress
influence on compensation of employers’ performance. This research use survey
method and using questioners media. There are 63 participants who are the
employers of CV. Ono Margo Utomo Mojokerto as the sample. The analyze of
the data using double linier regression method. Data Analyze technique which is
used is double linier regression , classic assumption trial, trial T, and trial F.
Working stress and compensation simultaneously has influence significantly on
employers’ performance CV Ono Margo Utomo while partially working stress
influence on employers’ performance significantly and compensation partially
does not influence on employers’ performance CV Ono Margo Utomo. That
matter explained that if the employers work fast or relax, compensation which is
accepted will be the same. Compensation indicator which need to get more
attention CV Ono Margo Utomo Mojokerto is the decision individual salary
compensation need to be related to salary rate, educational background, working
period and employers’ achievement.
Key Word : working stress, compensation, Working performanc