9 research outputs found
Determinasi Kepatuhan Wajib Pajak Usaha Mikro Kecil Menengah (UMKM) DI KOTA SEMARANG
Full text linkThis study aims to analyze the influence of understanding tax regulations, tax sanctions, tax awareness on tax compliance of SMEs in the city of Semarang. The data used are primary data in the form of a questionnaire (questionnaire) using a Likert scale. The sample used in this study were 100 respondents with calculated using the Slovin formula. The sampling method used in this study is cluster random sampling (regional sampling technique). Analysis of the data used by researchers is multiple linear regression analysis with SPSS application          The results showed that the understanding of taxation regulations had a positive and significant effect on the compliance of MSME taxpayers with a β value of 0.512 and a significance value of 0,000. Tax sanctions have a positive and not significant effect on MSME taxpayer compliance with a β2 value of 0.149 and a significance value of 0.121. Tax awareness has a positive and insignificant effect on MSME taxpayer compliance with a β3 value of 0.194 and a significance value of 0.077.Keywords: Understanding of Taxation Regulations, Tax Sanctions, Tax Awareness, Taxpayer Complianc
PENGALAMAN USAHA DARI PEMBELAJARAN ESKALASI KOMITMEN
Full text linkThis study examines the causality relationship between experience and escalation of commitment to prestige milkfish SMEs in Semarang, Central Java, Indomesia. This study used a laboratory experimental design with subjects of 60 SMEs. The independent variable is experience measured by the length of effort of the average business of 11 years and the dependent variable is the escalation of commitment as measured by investment decisions on a scale of 10 to 100.The results of the study with both descriptive and independent t-test analysis showed that experienced SMEs had a greater escalation of commitment compared to SMEs who lacked experience. This research is expected to provide empirical evidence that supports that business actors' experience influences decision making and provides a better understanding of the factors of experience that lead to escalation of commitment.keywords: experience, escalation of commitment, SME
ANALISIS PERBANDINGAN HARGA DAN KUANTITAS PENJUALAN BUAH IMPOR DAN LOKAL DI KOTA SEMARANG
Full text linkThe purpose of this study is to find out the comparison of the prices of imported and lokal fruits at the city of Semarang and to compare the quantity of sales of imported and lokal fruits in the city of Semarang. The population of the study were all fruit traders in the city of Semarang. The sample in this study were 89 fruit traders in the city of Semarang.The results of the study Price of wine, apples, papaya, melon, durian, srikaya, pear, oranges, lokal kelengkeng and imports are the same, depending on the quality of lokal and imported fruit. Lokal and imported fruits of low quality are sold at low prices, relatively the same, while lokal and imported fruits that are of good quality are sold at higher prices which are relatively the same, so that lokal fruits can be priced to compete with imported fruit. The sales quantity for lecil wine outlets, lokal apples is greater than the sale of imported fruit and the quantity of sales of papaya, melon, durian, lokal kelengkeng orange is lower than imports. While the large dioulette from the sale of grapes, apples, papaya, melon, durian, srikaya, and lokal kelengkeng is lower.Keywords: Price, Sales, Imported Fruits, Lokal Fruit
STUDI TENTANG KECENDERUNGAN KECURANGAN AKUNTANSI PADA PT. UNI LOGISTIK INDONESIA
Full text linkThis study aims to determine the influence of internal control systems, suitability of compensation, morality of management to the tendency of accounting fraud at PT. Union Logistics Indonesia. The tests were conducted at head office and 7 branch offices. This study used questionnaires with respondents consisting of managerial and finance section of 42 respondents.The results showed that the internal control system has a negative and significant effect on the tendency of accounting fraud. Â Suitability of compensation has a negative and significant effect on the tendency of accounting fraud. Morality of management has an effect on negatively and significantly to the tendency of accounting fraud.Keywords: Internal control system, suitability of compensation, morality of management, tendency of accounting fraud
Pengaruh PAD, DAU, DAN DAK Terhadap Indeks Pembangunan Manusia Di Kota Semarang
Full text linkPenelitian ini bertujuan  untuk menguji  Pendapatan  Asli  Daerah (PAD),  Dana Alokasi Umum (DAU), dan Dana Alokasi Khusus (DAK) terhadap Indeks Pembangunan Manusia (IPM) pada Kota Semarang selama tahun 2015-2019. Populasi dalam penelitian ini terdiri dari laporan realisasi bulanan PAD, DAU, DAK, DAN IPM, sehingga sampel yang diperoleh sebanyak 60 data. Penelitian ini menggunakan cara pengumpulan data dengan metode dokumentasi dengan  sifat  datanya  adalah  data  kuantitatif. Teknik  analisis yang digunakan dalam penelitian ini adalah regresi linier berganda. Hasil penelitian menunjukkan bahwa Pendapatan Asli Daerah (PAD), Dana Alokasi Umum (DAU), dan Dana Alokasi Khusus (DAK) berpengaruh positif dan signifikan terhadap kualitas pembangunan manusia.Kata Kunci : PAD, DAU, DAK, IPMThis study aimed to examine Regional Original Income (ROI), General Allocation Funds (GAF), and Special Allocation Funds (SAF) affected by the Human Development Index (HDI) in Semarang City from 2015-to 2019. The population of his study consisted of monthly realization reports of ROI, GAF, SAF, And HDI, the sample obtained was 60 data. This study used the method of data collection with the documentation method with the nature of the data was quantitative data. The analysis technique used in this research was multiple linear regression. The results of the study showed that the Regional Original Revenue (ROI), the General Allocation Fund (GAF), and the Special Allocation Fund (SAF) had a positive and significant effect on the quality of human development.Key Word: ROI, GAF, SAF, HD
Evaluation of the Implementation of Function-Based Responsibility Accounting
Full text linkImplementation of Function-Based Responsibility Accounting is a system used to determine the level of responsibility carried out by managers and employees in controlling production costs. This study aims to determine the implementation of function-based responsibility accounting for determining burdens, measuring performance, evaluating, and knowing the awards given by the company to employees. This study is located at PT.TIMW Bawen Unggaran. The method used in this study is descriptive qualitative by collecting data through interviews with managers and heads of production along with documentation of related documents. The analysis techniques used are data reduction, data presentation, and conclusion. The results obtained that the implementation of function-based responsibility accounting at PT.TIMW in determining burdens, measuring performance, evaluating and awards is good, but needs to be improved so that its performance is optimal
Metakognisi peserta didik dalam memecahkan masalah matematika di kelas XI SMA NU 01 Al Hidayah Kendal
Full text linkMetakognisi berperan sangat penting dalam pembelajaran karena terdapat pengetahuan dan kesadaran berpikir seseorang tentang aktivitas kognitifnya sendiri. Tujuan penelitian ini adalah untuk mendeskripsikan metakognisi peserta didik dalam memecahkan masalah matematika di kelas XI SMA NU 01 Al-Hidayah Kendal.
Metakognisi adalah kesadaran peserta didik dalam merencanakan, mengontrol dan mengevaluasi proses dan hasil berpikirnya.
Penelitian ini menggunakan data kualitatif yang dideskripsikan untuk mendapat gambaran metakognisi peserta didik dalam masalah matematika. Oleh karena itu penelitian ini termasuk penelitian deskriptif kualitatif. Subjek penelitian ini adalah peserta didik kelas XI yang heterogen. Peserta didik diberikan soal tes kemudian dikelompokkan menjadi tiga kelompok yaitu, kemampuan tinggi, sedang dan rendah. Tiap kelompok diambil 2 subjek untuk diwawancarai guna mendapatkan data yang lebih kredibel. Kemudian data dianalisis untuk mendapatkan kesimpulan dari masing-masing kelompok.
Berdasarkan hasil pembahasan, diperoleh bahwa peserta didik kemampuan tinggi memiliki metakognisi reflective use, kemampuan sedang memiliki metakognisi strategice use, kemampuan rendah memiliki metakognisi aware use dan tacit use.
Dari hasil penelitian ini diharapkan akan menjadi bahan informasi dan bahan masukan tenaga pendidik, kepala sekolah, para peneliti, dan semua pihak yang membutuhkan terutama di lingkungan Fakultas Ilmu Tarbiyah dan Keguruan IAIN Walisongo Semarang
PEMBERDAYAAN PEREMPUAN DENGAN KETRAMPILAN MEMBATIK SEBAGAI UPAYA MENINGKATKAN PENDAPATAN KELUARGA DI KELURAHAN KEMIJEN KECAMATAN SEMARANG TIMUR KOTA SEMARANG
No full textStrategi pengembangan kelompok kewirausahaan yang sangat baik untuk diterapkan di negara-negara berkembang adalah pengelompokan (clustering). persaingan antar sesama UMKM di sub sektor yang sama di dalam suatu kelompok (klaster) akan meningkatkan efisiensi bersama (collective efficiency) dalam proses produksi, spesialisasi yang fleksibel (flexible specialization), dan pertumbuhan yang tinggi. Pelaksanaan kegiatan Pengabdian Kepada Masyarakat berupa penyuluhan dan pelatihan kelompok kewirausahaan bagi ibu rumah tangga di Kelurahan Kemijen Kecamatan Semarang Timur Kota Semarang ini merupakan kerja sama staf dosen dengan Bidang Pengabdian Kepada Masyarakat Fakultas Ekonomika dan Bisnis Universitas 17 Agustus 1945 (UNTAG) Semarang. Teridentifikasi permasalahan dan potensi yang dapat dikembangkan untuk mendukung pengembangan usaha rumahan khususnya membatik melalui kelompok kewirausahaan dan teridentifikasi rencana (strategi) peningkatan kapasitas kelompok kewirausahaan yang akan membantu mengembangkan, merencanakan dan mendaya gunakan pengelolaan potensi local usaha bati
MANAJEMEN KEUANGAN PERUSAHAAN
No full textMANAJEMEN KEUANGAN PERUSAHAAN
Dr. Nur Hidayati, S.E., M.M., CSRS, CSRA.
Rafles Ginting, S.E., M.Ak.
Nur Aida, S.E., M.M.
Maria Lusiana Yulianti, S.E., M.M.
Sri Retnoningsih, S.E., M.Ak.
Nur Sitti Khumairoh, S.E., M.M.
Dr. Irni Yunita, M.M.
Dr. Nizwan Zukhri, S.E., M.M.
Diana Widhi Rachmawati, S.Ip., M.M.
Drs. Parju, S.E., M.Si.
Dr. Sunita Dasman, AT., M.M.
ISBN: 978-623-09-4735-3
Tebal: x + 165 hlm., 21 x 15 cm
Juli 2023
Editor: Dr. Arif Budi Satrio, M.Ak.
Penata Letak: Dika Raniyanti
Penata Sampul: Echa El-Syah
Penerbit:
CV. KARSA CENDEKIA
Perumahan Griya Rumah Emas P 24
Jalan Poros Paccellekang, Gowa-Makassar
Sulawesi Selatan, 90562 Indonesia
Telp. 0411-210685, HP/WA 08999991135 Email: [email protected]
Web: [email protected]
