JOURNAL INFORMATION Journal title Jurnal ETAP Initials JETAP ISSN Online 2775-8273 ISSN Print 2276-4419 Frequency 2 issues per years (Oktober, April) DOI On Process Publisher Program Studi Akuntansi Fakultas Ekonomi dan Bisnis Universitas Baturaja Subject Areas Akuntansi dan Keuangan termasuk juga bidang Auditing, Sistem Informasi Akuntansi, Tata Kelola Perusahaan, Perpajakan, Akuntansi Syariah, Akuntansi Managemen, Akuntansi Keprilakuan, Pasar Modal, Sektor Publik Citation Analysis Google Scholar | Dimension |DOAJ | Others JETAP adalah publikasi berkala yang diterbitkan oleh Program Studi Akuntansi, Fakultas Ekonomi dan Bisnis Universitas Baturaja. Ini diterbitkan dua kali setahun (April dan Oktober). JETAP dimaksudkan sebagai jurnal untuk menerbitkan artikel yang melaporkan hasil penelitian para akademisi, profesional, peneliti dan mahasiswa di bidang Akuntansi dan Keuangan termasuk juga bidang Auditing, Sistem Informasi Akuntansi, Tata Kelola Perusahaan, Perpajakan, Akuntansi Syariah, Akuntansi Managemen, Akuntansi Keprilakuan, Pasar Modal, Sektor Publik dan lain sebagainya. Topik yang semakin meluas di bidang kajian riset Akuntansi dan diakomodir publikasinya di dalam Jurnal ini. JETAP menerima naskah penelitian kuatitatif atau kualitatif, yang ditulis dalam Bahasa Indonesia yang baik dan sesuai dengan PUEBI.
Program Studi Akuntansi Fakultas Ekonomi dan Bisnis Universitas Baturaja
FAKTOR-FAKTOR YANG MEMPENGARUHI MANAJEMEN LABA SEBAGAI RESPON ATAS PERUBAHAN TARIF PAJAK PENGHASILAN BADAN 2008 DI INDONESIA (STUDI PADA PERUSAHAAN GO PUBLIK YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2016-2018)
Penelitian ini bertujuan untuk mengetahui pengaruh insentif pajak, insentif non-pajak dengan proksi earning pressure dan persentase jumlah saham disetor terhadap manajemen laba pada perusahaan go publik yang terdaftar di Bursa Efek Indonesia Periode 2016-2018 secara parsial maupun simultan. Jenis penelitian ini adalah penelitian deskriptif Kuantitatif dan dilakukan dengan menggunakan data sekunder berupa data laporan keuangan perusahaan selama tahun 2016 sampai tahun 2018. Dengan mengunakan teknik pengambilan sampel purposive sampling (berdasarkan tujuan), diperoleh tujuan sampel perusahaan sesuai kriteria yakni perusahaan yang menerbitkan laporan keuangan pada periode 2016 sampai 2018. Teknik analisis data yang digunakan yaitu Uji Regresi Data Panel. Perhitungan manajemen laba menggunakan rumus jones yang dimodifikasi. Hasil penelitian yaitu (a) secara parsial insentif pajak dengan proksi perencanaan pajak (X1) berpengaruh negatif terhadap manajemen laba, insentif non-pajak dengan proksi earning pressure (X2) berpengaruh terhadap manajemen laba dan persentase jumlah saham disetor (X3) tidak berpengaruh terhadap manajemen laba pada perusahaan go publik yang terdaftar di Bursa Efek Indonesia Periode 2016-2018. (b) Nilai koefisien determinasi (Adjusted R2) adalah sebesar 0,442 yang berarti bahwa variasi perubahan variabel dependen dapat dijelaskan oleh variabel independen sebesar 44,2% dan sisanya sebesar 55,8% dapat dijelaskan oleh variabel lain diluar model dalam penelitian ini. Kata kunci : Insentif Pajak, Insentif Non-Pajak, Persentase Jumlah Saham Disetor, Manajemen Laba
Copyright (c) 2025 Program Studi Akuntansi Universitas Budi Luhur
PENGARUH RASIO LIKUIDITAS DAN RASIO PROFITABILITAS TERHADAP HARGA SAHAM DI BURSA EFEK INDONESIA PADA PERUSAHAAN SUB SEKTOR PERBANKAN
Penelitian ini menggunakan metode kuantitatif dengan data sekunder yang diperoleh dari annual report perusahaan. Populasi dalam penelitian ini adalah 30 perusahaan, teknik pengambilan data yang digunakan adalah dokumentasi. Sampel dalam penelitian ini adalah 9 perusahaan, teknik sampling yang digunakan adalah purposive sampling. Metode analisis yang digunakan dalam penelitian ini adalah regresi linear berganda. Hasil analisis secara simultan dengan menunjukan bahwa F hitung lebih besar dari F tabel 24,808 > 3,30 artinya profitabilitas dan likuiditas secara simultan berpengaruh terhadap harga saham. Secara parsial thitung variabel Likuiditas lebih besar dari ttabel 1,296 < 2,03 artinya likuiditas secara parsial tidak berpengaruh terhadap harga saham. Secara parsial t hitung variabel profitabilitas lebih besar dari ttabel 6,811 > 2,03 artinya profitabilitas secara parsial berpengaruh terhadap kebijakan dividen, nilai koefisien determinasi (R Square) sebesar 22,9% artinya sumbangan likuiditas dan profitabilitas terhadap harga saham sebesar 22,9% sedangkan sisanya 77,1% dipengaruhi variabel lain seperti rasio solvabilitas, kinerja operasional, kebijakan deviden, tingkat pertumbuhan, kinerja manajemen, struktur modal. Kata Kunci : Likuiditas, Profitabilitas Dan Harga Saham
Copyright (c) 2025 Program Studi Akuntansi Universitas Malahayati
PENGARUH PENDAPATAN ASLI DAERAH DAN DANA PERIMBANGAN TERHADAP KINERJA KEUANGAN PEMERINTAH DAERAH KABUPATEN/KOTA DI PROVINSI SUMATERA SELATAN TAHUN 2015-2019
Pendapatan asli daerah dan dana perimbangan adalah indikator pendapatan daerah yang menjadi rujukan untuk mengukur tingkat kemandirian dari suatu daerah tersebut. Semakin tinggi tingkat realisasi pendapatan asli daerah maka semakin tinggi juga kemungkinan suatu daerah untuk membiayai pembiayaan di daerahnya. Sebaliknya, semakin tinggi realisasi dana perimbangan suatu daerah maka semakin tinggi juga tingkat kemungkinan daerah tersebut untuk bergantung kepada pemerintah pusat. Penelitian ini bertujuan untuk mengetahui Pengaruh Pendapatan Asli Daerah dan Dana Perimbangan Terhadap Kinerja Keuangan Pemerintah Daerah Kabupaten/Kota di Provinsi Sumatera Selatan Tahun 2015-2019 secara parsial maupun simultan. Jenis penelitian ini adalah penelitian deskriptif kuantitatif dan dilakukan dengan menggunakan data sekunder berupa laporan realisasi APBD Tahun 2015-2019. Teknik pengumpulan data dalam penelitian ini adalah dokumentasi, penelitian ini menggunakan metode sensus. Teknis analisis data yang digunakan adalah regresi linier berganda. Hasil penelitian ini yaitu menunjukkan bahwa secara parsial terdapat pengaruh positif signifikan Pendapatan Asli Daerah (X1) terhadap Kinerja Keuangan Pemerintah Daerah (Y), dan Dana Perimbangan (X2) berpengaruh negatif signifikan terhadap Kinerja Keuangan Pemerintah Daerah (Y). Secara simultan Pendapatan Asli Daerah dan Dana Perimbangan berpengaruh signifikan terhadap Kinerja Keuangan Pemerintah Daerah. Nilai koefisien determinasi (R square) adalah sebesar 0,288 yang berarti bahwa variasi perubahan variabel dependen dapat dijelaskan oleh variabel indenpenden sebesar 28,8% sedangkan sisanya sebesar 71,2% dapat dijelaskan oleh variabel lain diluar model Dalam penelitian ini. Kata Kunci: Pendapatan Asli Daerah, Dana Perimbangan, Kinerja Keuangan Pemerintah Daerah
PENGARUH STRATEGI DIFERENSIASI PRODUK DAN DIFERENSIASI KUALITAS PELAYANAN TERHADAP KEUNGGULAN BERSAING (STUDI PADA TOKO MIMI CAKE UNIT GUDANG GARAM BATURAJA)
Penelitian ini bertujuan untuk mengetahui pengaruh strategi diferensiasi produk dan diferensiasi kualitas pelayanan terhadap keunggulan bersaing pada Toko Mimi Cake Unit Gudang Garam Baturaja. Data yang digunakan adalah data primer berbentuk kuesioner. Sampel sebanyak 100 responden ditentukan dengan teknik sampling kuota. Alat analisis yang digunakan adalah analisis regresi linear berganda. Hasil analisis data menunjukkan bahwa hasil uji analisis regresi berganda menunjukkan bahwa strategi diferensiasi produk dan diferensiasi kualitas pelayanan berpengaruh baik secara parsial maupun simultan terhadap keunggulan bersaing pada Toko Mimi Cake Unit Gudang Garam Baturaja. Besarnya nilai koefisien determinasi (R Square) sebesar 0,978. Hal ini menunjukan bahwa kontribusi atau sumbangan variabel strategi diferensiasi produk dan diferensiasi kualitas pelayanan terhadap keunggulan bersaing pada Toko Mimi Cake Unit Gudang Garam Baturaja sebesar 97,8% sedangkan sisanya sebesar 2,2% dipengaruhi atau dijelaskan oleh variabel lain yang tidak dimasukan dalam model penelitian ini yaitu strategi biaya rendah. Kata Kunci: Strategi Diferensiasi Produk, Diferensiasi Kualitas Pelayanan, Keunggulan bersaing. This study aims to determine the Influence of Product Differentiation Strategy and Quality Service Differentiation to the Competitive Advantage in Mimi Cake Store Gudang Garam Unit Baturaja. Data used is primary data in the form of questionnaire. The sample of 100 respondents is determined by quota sampling technique. The analysis tool used is multiple linear regression analysis. The result of data analysis shows that the result of multiple regression analysis shows that product differentiation strategy and service quality differentiation have influence both partially and simultaneously to competitive advantage at Mimi Cake store Gudang Garam Unit Baturaja. The amount value of determination coefficient (R Square) is equal to 0,978. This shows that contribution or contribution variable of product differentiation strategy and service quality differentiation to competitive advantage at Mimi Cake Store Gudang Garam Unit Baturaja is 97,8% while the rest of 2,2% influenced or explained by other variable which is not included in this research model like The low cost strategy. Keywords: Product Differentiation Strategy, Service Quality Differentiation, Competitive Advantage.
Copyright (c) 2025 Program Studi Akuntansi Universitas Baturaja
PENGARUH RISIKO KREDIT, RISIKO LIKUIDITAS DAN RISIKO OPERASIONAL TERHADAP PROFITABILITAS (PADA BANK UMUM SWASTA NASIONAL YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2019-2023)
Tujuan dari penelitian ini untuk mengetahui pengaruh dari Risiko Kredit, Risiko Likuiditas dan Risiko Operasional terhadap Profitabilitas pada Bank Umum Swasta Nasional yang Terdaftar di Bursa Efek Indonesia Periode 2019-2023. Populasi dari penelitian ini sebanyak 31 perbankan umum swasta nasional yang terdaftar di Bursa Efek Indonesia pada tahun 2019-2023. Teknik pengambilan sampel menggunakan teknik Purposive Sampling, dengan penentuan sampel dengan kriteria tertentu sehingga sampel yang digunakan dalam penelitian ini ada 6 Bank Umum Swasta Nasional yang sesuai dengan kriteria yang telah ditentukan. Metode analisis pada penelitian ini menggunakan alat Eviews. Berdasarkan hasil penelitian, pengujian simultan nilai f hitung 12,61702 artinya secara simultan Risiko Kredit (NPL), Risiko Likuiditas (LDR) dan Risiko Operasional (BOPO) berpengaruh signifikan terhadap Profitabilitas (ROA). Berdasarkan pengujian secara parsial uji t menunjukan bahwa Risiko Kredit (NPL) berpengaruh signifikan terhadap Profitabilitas (ROA), sedangkan Risiko Likuiditas (LDR) menunjukan tidak berpengaruh signifikan terhadap profitabilitas (ROA) dan Risiko Operasional (BOPO) menunjukan berpengaruh negatif siginifikan terhadap profitabilitas (ROA). Dan dari hasil uji koefisien determinasi menunjukan bahwa variable Risiko Kredit, Risiko Likuiditas dan Risiko Operasional dalam menjelaskan variasi variabel Profitabilitas sebesar 54,58% sedangkan sisanya sebesar 45,42% dijelaskan oleh variabel lain yang tidak dimasukan dalam model penelitian diantaranya risiko pasar, risiko keuangan, risiko hukum dan lain lain. Kata Kunci : Risiko Kredit, Risiko Likuiditas, Risiko Operasional dan Profitabilitas
PENGARUH AKUNTABILITAS DAN TRANSPARANSI TERHADAP KINERJA INSTANSI BADAN PENDAPATAN DAERAH (BAPENDA) OKU
The purpose of this research was to determine the influence of accountability and transparency on the performance of the Regional Revenue Agency (BAPENDA) OKU. The method of analysis used in this research was multiple linear regression, hypothesis testing and coefficient of determination. Data used was primary data in the form of a questionnaire distributed to employees of the BAPENDA OKU, then data management methods and analysis using the SPSS 26 program. The results of this research indicated that accountability and transparency had a significant influence on the performance of the Regional Revenue Agency (BAPENDA) OKU, both individually and simultaneously. The categorization of the Regional Revenue Agency based on the population was 116 employees, and the sample taken was 54 employees. To determine the sample, the Slovin formula was used. The value of the coefficient of determination, which was adjusted, showed that the contribution of accountability and transparency was 79.8%, while 20.1% was influenced by other variables not included in this research. There were limitations of this research using data collection techniques by distributing questionnaires and not using secondary data. The influence of accountability and transparency on the performance of the Regional Revenue Agency (BAPENDA) OKU should have been strengthened and made more transparent to create a great confidence in the community towards the services provided by the Regional Revenue Agency (BAPENDA) OKU.
PENGARUH PROFESIONALISME, ETIKA PROFESI, DAN TIME PRESSURE TERHADAP KUALITAS HASIL AUDIT APARAT PENGAWAS INTERNAL PEMERITAH PADA INSPEKTORAT DAERAH KABUPATEN OGAN KOMERING ULU
The Influence of Professionalism, Professional Ethics, and Time Pressure on the Quality of Audit Results of Government Internal Supervisory Officials in the District Inspectorate of Ogan Komering Ulu. The research aimed to examine the influence of professionalism, professional ethics, and time pressure on the quality of audit results of government internal supervisory Officials in the District Inspectorate of Ogan Komering Ulu. The data used was primary data in the form of questionnaires given to government internal supervisory Officials in the Ogan Komering Ulu District Inspectorate office, which were 29 respondents. The analysis tool in this research was multiple linear regression analysis. And the results obtained showed that Professionalism had an influence on the quality of audit results, Professional Ethics had an influence on the quality of audit results and Time Pressure did not have an influence on the quality of audit results. Simultaneously, Professionalism, Professional Ethics, and Time Pressure had an influence on audit quality. The contribution of this research was to develop economics, especially in the field of public sector accounting and also provided contributions to the district inspectorate office of Ogan Komering Ulu district, especially in the field of audit of government internal supervisory Officials where professionalism, professional ethics, and time pressure were factors that had an influence on the quality of audit results. The suggestion for future research was to examine other variables that had an influence on the quality of audit results and for the District Inspectorate of OKU, they should have paid attention to the factors of professionalism, professional ethics and time pressure because these factors in this research had been proven to have an influence on the quality of audit results.
PENGARUH KINERJA KEUANGAN TERHADAP BELANJA MODAL KABUPATEN/KOTA PROVINSI SUMATERA SELATAN TAHUN 2017-2021
The purpose of this study was to determine the effect of Regional financial performance on Capital Expenditure in South Sumatra Province in 2017-2021. The method used is Non Probability Sampling, namely Purposive Sampling which was carried out in 17 Regencies/Cities, using a quantitative approach and the data source used is secondary data. The total data is 85 Realization Reports of District/City APBD of South Sumatra Province. The analysis technique uses multiple linear regression analysis with hypothesis testing, namely partial statistical tests (t test) and simultaneous (F test). The results of this study indicate that partially the degree of decentralization, the effectiveness of PAD and efficiency affect capital expenditure, where the calculated t value is greater than the t table value. The results of the F test show a sig value of 0.000 <0.05 or the calculated F value of 9.092 > F table 2.72 which means that together the degree of decentralization (X1), the effectiveness of PAD (X2) and efficiency (X3) have a significant effect on spending capital in the Regency/City of South Sumatra Province. The contribution of the local government in this study has been quite good in terms of implementing the degree of decentralization and regional financial efficiency, while the realization of regional government PAD is still not good enough so that there is a need for an increase in the effectiveness of regional own-source revenue.
FAKTOR-FAKTOR YANG MEMPENGARUHI TIMELINES PELAPORAN KEUANGAN
Every company that has been listed in Indonesia Stock Exchange is required to submit financial statements that have been prepared in accordance with the Accounting Standards. This study aims to determine and test whether the factors of profitability, solvency, size, managerial ownership, and liquidity affect the timelines financial reporting in manufacturing companies. The data is obtained from the published Financial Report issued by IDX with period of time 2009-2016. The total population of this study is 144 companies and the number of samples of 7 companies by passing the stage of purposive sampling. The analysis technique used in this study is multiple linear regression to obtain a comprehensive picture of the relationship between one variable with another variable. The results showed that the variable profitability, and managerial ownership in this study have a positive effect on timelines financial reporting. While the solvency, size and negative variable have no effect on the dependent variable that is financial reporting timelines. Based on the results of the F test (together), the result of the fifth hypothesis testing shows that the variable produces significant value.
RISIKO KREDIT, RISIKO LIKUIDITAS TERHADAP KINERJA KEUANGAN PADA BANK UMUM KONVENSIONAL YANG TERDAFTAR DI BURSA EFEK INDONESIA
This study discusses the effect of credit risk and liquidity risk on the financial performace of conventional commercial banks listed on the Indonesia stock exchange for the 2017-2021 period. This research is a quantitative research with the sampling used is purposive sampling. The analytical method used is panel data analysis using the EVIEWS program. Where Y=3.789093-0.892527X1+0.01498X2. The results of the normality test showed that the normality value was 0.643 > 0.05. so it can be concluded that data are statistically normality distributed and suitable to be used as data for research. The results showed that the Credit Risk (NPL) variable had a significant negative effect and the Liquidity Risk variable had no significant effect. And credit and liquidity risks have an influence on financial performancen
EFEKTIVITAS DAN KONTRIBUSI PAJAK BUMI DAN BANGUNAN PERDESAAN DAN PERKOTAAN (PBB-P2) DALAM UPAYA PENINGKATAN PENDAPATAN ASLI DAERAH KABUPATEN OKU
This study aims to determine the effectiveness and contribution of the Rural and Urban Land and Building Tax (PBB P2) in Efforts to Increase Regional Original Income in OKU Regency. The data used is secondary data. The analysis used is the ratio of effectiveness and contribution. The Effectiveness of Rural and Urban Land and Building Tax (PBB P2) in an effort to Increase OKU Regency's Original Regional Income for the 2016-2020 Period. The cause of the rise and fall of PBB-P2 revenues in OKU Regency from 2016 to 2020 is because the collection of PBB-P2 has not been fully implemented by the government. The Rural and Urban Land and Building Tax (PBB P2) has a low contribution in the effort to Increase OKU Regency's Regional Original Income for the 2016-2020 Period. This is because the local government has not been optimal in collecting taxes, and there is still a lack of awareness of taxpayers to pay PBB.
ANALISIS STRATEGI PEMERINTAH DAERAH DALAM MENINGKATKAN PENERIMAAN PAJAK KENDARAAN BERMOTOR KABUPATEN OGAN KOMERING ULU
In terms of motor vehicle tax collection, the Regional Revenue Management UPTB office plays an important role and is expected to be a means to maximize the potential of motor vehicle taxes in order to increase regional tax revenues. Therefore, to increase motor vehicle tax revenues, UPTB Regional Revenue Management must have a strategy. The purpose of this study was to find out and analyze alternative strategies carried out by UPTB East OKU Regional Revenue Management in an effort to increase motor vehicle taxes. The method used in this research was SWOT analysis. The results of this study indicated that the East OKU Regional Revenue Management UPTB conducted socialization about the importance of the role of taxes in regional infrastructure development to places that were crowded with the public such as markets, and also carried out a tax whitening program, namely the abolition of fines and interest from previous years, and only the basic taxes and fees for SWDKLLJ (Compulsory Contribution to Road Traffic Accident Funds) are paid.
PENGARUH AKUNTABILITAS DAN TRANSPARANSI PENGELOLAAN KEUANGAN TERHADAP KINERJA SEKRETARIAT DAERAH KABUPATEN OKU
The purpose of this study was to examine the influence of accountability and transparency of financial management on agency performance. The analitytical method used is multiple linier regression analysis, hypothesis testing and coefficient of determination. The data used are primary data, the questionnaires distributed to Regional Secretariat of OKU Regancy, then the data processing and analysis method usimg the SPSS IBM 26. The results of this study that partially accountability and transparency of financial management have a significant influence on the performance of the Regional Secretariat of OKU Regency. Simultaneous results of partial accountability and transparency of financial management have a significant influence on the performance of the Regional Secretariat of OKU Regency. The adjusted value of the coeffecient of thge determination show that the contribution of accountability and transparency of financial management is 60,8%, while 30,2% influenced by other variables not included in this study.
PENGARUH PENERAPAN STANDAR AKUNTANSI PEMERINTAH TERHADAP KUALITAS LAPORAN KEUANGAN TAHUN 2015-2019 PADA PEMERINTAH DAERAH KABUAPTEN OKU PROVINSI SUMATERA SELATAN
This study aims to determine the effect of the application of Government Accounting Standards on the quality of the 2015-2019 Financial Statements at the Regional Government of Ogan Komering Ulu Regency, South Sumatra Province. This type of research is quantitative descriptive research. This study uses population research because the subject is less than 100 as many as 65 people. The data used are primary. The data analysis technique used is a simple linear regression test. The results showed that the application of Government Accounting Standards had a significant effect on the quality of the Financial Statements of Ogan Komering Ulu Regency, South Sumatra Province. The value of the coefficient of determination (Adjusted R2) is 0.344, which means that the variation of changes in the dependent variable can be explained by the independent variable by 34.4% and the remaining 65.6% can be explained by other variables not examined. The limitation of this research is that it was only conducted in one SKPD in OKU Regency, South Sumatra Province. The contribution of this research is expected to be useful for the Regional Government, especially Ogan Komering Ulu Regency, South Sumatra Province as a reference to further improve the quality of Regional Government Financial Reports and following applicable Government Accounting Standards.
PENGARUH PENERAPAN SISTEM AKUNTANSI PEMERINTAH DAERAH, PEMAHAMAN AKUNTANSI TERHADAP KUALITAS LAPORAN KEUANGAN PEMERINTAH (Studi Kasus Pada Satuan Kerja Perangkat Daerah Musi Banyuasin)
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Collecting data using the distribution of questionnaires. study uses primary data. Collecting data using the distribution of questionnaires. study uses primary data. Collecting data using the distribution of questionnaires. study uses primary data. Collecting data using the distribution of questionnaires. The population The population The population The population The population The population of this study is all SKPD in Musi Banyuasin Regency and the of this study is all SKPD in Musi Banyuasin Regency and the of this study is all SKPD in Musi Banyuasin Regency and the of this study is all SKPD in Musi Banyuasin Regency and the of this study is all SKPD in Musi Banyuasin Regency and the of this study is all SKPD in Musi Banyuasin Regency and the of this study is all SKPD in Musi Banyuasin Regency and the of this study is all SKPD in Musi Banyuasin Regency and the of this study is all SKPD in Musi Banyuasin Regency and the of this study is all SKPD in Musi Banyuasin Regency and the of this study is all SKPD in Musi Banyuasin Regency and the of this study is all SKPD in Musi Banyuasin Regency and the of this study is all SKPD in Musi Banyuasin Regency and the of this study is all SKPD in Musi Banyuasin Regency and the of this study is all SKPD in Musi Banyuasin Regency and the of this study is all SKPD in Musi Banyuasin Regency and the of this study is all SKPD in Musi Banyuasin Regency and the of this study is all SKPD in Musi Banyuasin Regency and the of this study is all SKPD in Musi Banyuasin Regency and the of this study is all SKPD in Musi Banyuasin Regency and the of this study is all SKPD in Musi Banyuasin Regency and the of this study is all SKPD in Musi Banyuasin Regency and the of this study is all SKPD in Musi Banyuasin Regency and the of this study is all SKPD in Musi Banyuasin Regency and the of this study is all SKPD in Musi Banyuasin Regency and the of this study is all SKPD in Musi Banyuasin Regency and the of this study is all SKPD in Musi Banyuasin Regency and the of this study is all SKPD in Musi Banyuasin Regency and the of this study is all SKPD in Musi Banyuasin Regency and the of this study is all SKPD in Musi Banyuasin Regency and the of this study is all SKPD in Musi Banyuasin Regency and the of this study is all SKPD in Musi Banyuasin Regency and the of this study is all SKPD in Musi Banyuasin Regency and the sampling method is carried out by the sampling method is carried out by the sampling method is carried out by the sampling method is carried out by the sampling method is carried out by the sampling method is carried out by the sampling method is carried out by the sampling method is carried out by the sampling method is carried out by the sampling method is carried out by the sampling method is carried out by the sampling method is carried out by the sampling method is carried out by the sampling method is carried out by the sampling method is carried out by the sampling method is carried out by the census methodensus method ensus method ensus methodensus method ensus method . T. T. The sample he samplehe samplehe sample s in this study in this study in this study in this study in this study in this study in this study wereereere 23 SKPD. 23 SKPD. 23 SKPD. 23 SKPD. 23 SKPD. 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The local he localhe local government accounting system, government accounting system, government accounting system, government accounting system, government accounting system, government accounting system, government accounting system, government accounting system, government accounting system, government accounting system, government accounting system, government accounting system, government accounting system, government accounting system, government accounting system, accounting understanding of the quality government financial statements were accounting understanding of the quality government financial statements were accounting understanding of the quality government financial statements were accounting understanding of the quality government financial statements were accounting understanding of the quality government financial statements were accounting understanding of the quality government financial statements were accounting understanding of the quality government financial 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statements were accounting understanding of the quality government financial statements were accounting understanding of the quality government financial statements were accounting understanding of the quality government financial statements were accounting understanding of the quality government financial statements were tested using tested using tested using tested using hypothesis testing, namely the Coefficient of Determination Test, ypothesis testing, namely the Coefficient of Determination Test, ypothesis testing, namely the Coefficient of Determination Test, ypothesis testing, namely the Coefficient of Determination Test, ypothesis testing, namely the Coefficient of Determination Test, ypothesis testing, namely the Coefficient of Determination Test, ypothesis testing, namely the Coefficient of Determination Test, ypothesis testing, namely the Coefficient of Determination Test, ypothesis testing, namely the Coefficient of Determination Test, ypothesis testing, namely the Coefficient of Determination Test, ypothesis testing, namely the Coefficient of Determination Test, ypothesis testing, namely the Coefficient of Determination Test, ypothesis testing, namely the Coefficient of Determination Test, ypothesis testing, namely the Coefficient of Determination Test, ypothesis testing, namely the Coefficient of Determination Test, ypothesis testing, namely the Coefficient of Determination Test, ypothesis testing, namely the Coefficient of Determination Test, ypothesis testing, namely the Coefficient of Determination Test, ypothesis testing, namely the Coefficient of Determination Test, ypothesis testing, namely the Coefficient of Determination Test, ypothesis testing, namely the Coefficient of Determination Test, ypothesis testing, namely the Coefficient of Determination Test, ypothesis testing, namely the Coefficient of Determination Test, ypothesis testing, namely the Coefficient of Determination Test, ypothesis testing, namely the Coefficient of Determination Test, ypothesis testing, namely the Coefficient of Determination Test, ypothesis testing, namely the Coefficient of Determination Test, ypothesis testing, namely the Coefficient of Determination Test, ypothesis testing, namely the Coefficient of Determination Test, ypothesis testing, namely the Coefficient of Determination Test, ypothesis testing, namely the Coefficient of Determination Test, Partial Test, and Simultaneous Test using SPSS 24 software. BeforePartial Test, and Simultaneous Test using SPSS 24 software. Before Partial Test, and Simultaneous Test using SPSS 24 software. Before Partial Test, and Simultaneous Test using SPSS 24 software. Before Partial Test, and Simultaneous Test using SPSS 24 software. BeforePartial Test, and Simultaneous Test using SPSS 24 software. BeforePartial Test, and Simultaneous Test using SPSS 24 software. BeforePartial Test, and Simultaneous Test using SPSS 24 software. Before Partial Test, and Simultaneous Test using SPSS 24 software. BeforePartial Test, and Simultaneous Test using SPSS 24 software. Before Partial Test, and Simultaneous Test using SPSS 24 software. Before Partial Test, and Simultaneous Test using SPSS 24 software. Before Partial Test, and Simultaneous Test using SPSS 24 software. Before Partial Test, and Simultaneous Test using SPSS 24 software. BeforePartial Test, and Simultaneous Test using SPSS 24 software. BeforePartial Test, and Simultaneous Test using SPSS 24 software. 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Before testing the testing the testing the testing the hypothesis, the data w hypothesis, the data w hypothesis, the data w hypothesis, the data whypothesis, the data whypothesis, the data w hypothesis, the data w hypothesis, the data wereereere first tested using the first tested using the first tested using the first tested using the first tested using the first tested using the first tested using the first tested using the first tested using the data quality testand classical uality testand classical uality testand classical uality testand classical uality testand classical uality testand classical uality testand classical uality testand classical uality testand classical assumption test.The results of this study assumption test.The results of this study assumption test.The results of this study assumption test.The results of this study assumption test.The results of this study assumption test.The results of this study assumption test.The results of this study assumption test.The results of this study assumption test.The results of this study assumption test.The results of this study assumption test.The results of this study assumption test.The results of this study assumption test.The results of this study assumption test.The results of this study assumption test.The results of this study assumption test.The results of this study assumption test.The results of this study assumption test.The results of this study assumption test.The results of this study assumption test.The results of this study assumption test.The results of this study we re Local Government Accounting re Local Government Accounting re Local Government Accounting re Local Government Accounting re Local Government Accounting re Local Government Accounting re Local Government Accounting re Local Government Accounting re Local Government Accounting re Local Government Accounting re Local Government Accounting re Local Government Accounting re Local Government Accounting re Local Government 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Local Local Local Local Government Accounting System, Understanding Government Accounting System, Understanding Government Accounting System, Understanding Government Accounting System, Understanding Government Accounting System, Understanding Government Accounting System, Understanding Government Accounting System, Understanding Government Accounting System, Understanding Government Accounting System, Understanding Government Accounting System, Understanding Government Accounting System, Understanding Government Accounting System, Understanding Government Accounting System, Understanding Government Accounting System, Understanding Government Accounting System, Understanding Government Accounting System, Understanding Government Accounting System, Understanding Government Accounting System, Understanding Government Accounting System, Understanding Government Accounting System, Understanding Government Accounting System, Understanding Government Accounting System, Understanding Government Accounting System, Understanding Government Accounting System, Understanding Government Accounting System, Understanding simultaneously ha imultaneously ha imultaneously ha imultaneously ha imultaneously ha d a significant effect on the quality of financial statements Musi Banyuasin significant effect on the quality of financial statements Musi Banyuasin significant effect on the quality of financial statements Musi Banyuasin significant effect on the quality of financial statements Musi Banyuasin significant effect on the quality of financial statements Musi Banyuasin significant effect on the quality of financial statements Musi Banyuasin significant effect on the quality of financial statements Musi Banyuasin significant effect on the quality of financial statements Musi Banyuasin significant effect on the quality of financial statements Musi Banyuasin significant effect on the quality of financial statements Musi Banyuasin significant effect on the quality of financial statements Musi Banyuasin significant effect on the quality of financial statements Musi Banyuasin district government.
PENGARUH SISTEM AKUNTANSI TERHADAP KINERJA PELAKU UMKM DI KOTA BANDAR LAMPUNG
The Effect of Accounting Information Systems on the Performance of MSMEs in the Bandar Lampung area. This study was conducted to determine and analyze the effect of the application of accounting information systems on performance measurement of MSME actors in Bandar Lampung City. There were 100 samples taken using purposive sampling method which included MSME criteria that applied accounting information systems and specifically focused on MSMEs in Bandar Lampung city. validity and reliability, then distributed to respondents. The results of this study indicate that the accounting information system variable has a significant positive effect on the performance of MSMEs in Bandar Lampung City. The regression coefficient value of 0.016 indicates that accounting information has a positive effect on the performance of MSMEs, meaning that the better the use of accounting information systems for MSMEs, the better the performance of MSMEs in Bandar Lampung.
ANALISIS EFEKTIVITAS PENGELOLAAN DANA DESA (STUDI PADA DESA UMPAM KECAMATAN LENGKITI KABUPATEN OGAN KOMERING ULU)
This study aims to determine the Effectiveness Level of Village Fund Management in Umpam Village, Lengkiti District, Ogan Komering Ulu Regency. The data analysis technique used is Effectiveness Ratio analysis. 100% in 2017, 113% in 2018 and 100% in 2019, it is concluded that the level of effectiveness is in the effective category. In Umpam Village, Lengkiti District, Ogan Komering Ulu Regency. The conclusion is that the effectiveness of village fund management, Umpam Village, Lengkiti District, Ogan Komering Ulu Regency from 2017 to 2019 is quite effective. The government's suggestion through related agencies (Village Heads and BPD) should be to further socialize the Village Fund Allocation (ADD) in order to facilitate village development to the community.
Pendapatan asli daerah dan dana perimbangan adalah indikator pendapatan daerah yang menjadi rujukan untuk mengukur tinngkat kemandirian dari suatu daerah tersebut. Semakin tinggi tingkat realisasi pendapatan asli daerah maka semakin tinggi juga kemungkinan suatu daerah untuk membiayai pembiayaan di daerahnya. Sebaliknya, semakin tinggi realisasi dana perimbangan suatu daerah maka semakin tinggi juga tingkat kemungkinan daerah tersebut untuk bergantung kepada pemerintah pusat. Penelitian ini bertujuan untuk mengetahui Pengaruh Pendapatan Asli Daerah dan Dana Perimbangan Terhadap Kinerja Keuangan Pemerintah Daerah Kabupaten/Kota di Provinsi Sumatera Selatan Tahun 2015-2019 secara parsial maunpun simultan. Jenis penelitian ini adalah penelitian deskriptif kuantitatif dan dilakukan dengan menggunakan data sekunder berupa laporan realisasi APBD Tahun 2015-2019. Teknik pengumpulan data dalam penelitian ini adalah dokumentasi, penelitian ini menggunakan metode sensus. Teknis analisis data yang digunakan adalah regresi linier berganda. Hasil penelitian ini yaitu menunjukkan bahwa secara parsial terdapat pengaruh positif signifikan Pendapatan Asli Daerah (X1) terhadap Kinerja Keuangan Pemerintah Daerah (Y), dan Dana Perimbangan (X2) berpengaruh negatif signifikan terhadap Kinerja Keuangan Pemerintah Daerah (Y). Secara simultan Pendapatan Asli Daerah dan Dana Perimbangan berpengaruh signifikan terhadap Kinerja Keuangan Pemerintah Daerah. Nilai koefisien determinasi (R square) adalah sebesar 0,288 yang berarti bahwa variasi perubahan variabel dependen dapat dijelaskan oleh variabel indenpenden sebesar 28,8% sedangkan sisanya sebesar 71,2% dapat dijelaskan oleh variabel lain diluar model Dalam penelitian ini.
FAKTOR-FAKTOR YANG MEMPENGARUHI KEPATUHAN WAJIB PAJAK DALAM MEMBAYAR PAJAK KENDARAAN BERMOTOR DI KABUPATEN OGAN KOMERING ULU
Pajak memiliki kontribusi yang besar terhadap pembangunan di Indonesia karena pajak merupakan sumber utama penerimaan negara. Kepatuhan wajib pajak menjadi hal yang sangat penting untuk meningkatkan pendapatan negara. Penelitian ini bertujuan untuk mengetahui pengaruh kesadaran wajib pajak, pelayanan fiskus, dan sanksi perpajakan terhadap kepatuhan wajib pajak kendaraan bermotor. metode penelitian yang digunakan yaitu pendekatan kuantitatif. pemilihan sampel menggunakan metode probability sampling dengan membagikan kuesioner kepada 100 wajib pajak kendaraan bermotor yang terdaftar di kantor UPTB Pengelolaan Pendapatan Daerah Wilayah OKU. Metode analisis yang digunakan adalah analisis regresi linier berganda dengan menggunakan program SPSS IBM .Hasil penelitian menunjukkan bahwa kesadaran wajib pajak, pelayanan fiskus, dan sanksi perpajakan mempunyai pengaru positif dan signifikan terhadap kepatuhan wajib pajak kendaraan bermotor di UPTB Pengelolaan Pendapatan Daerah Wilayah OKU. Kantor UPTB Pengelolaan Pendapatan Daerah Wilayah OKU sebaiknya meningkatkan pelayanan yang memudahkan wajib pajak dalam memenuhi kewajiban perpajakannya.
PENGARUH PENGEMBANGAN SUMBER DAYA MANUSIA TERHADAP KINERJA KARYAWAN PADA UNIVERSITAS MALAHAYATI BANDARLAMPUNG
The purpose of this study was to analyze the effect of human resource development consisting of education and training on employee performance. The sample technique is census, which is 45 employees of Malahayati University. After multiple regression analysis was performed, it was obtained that the level of education and training had a significant effect on the performance of Malahayati University employees, either simultaneously or partially. Training has a dominant influence compared to education level. This result is also supported by the category of descriptive statistical assessment which is on average high.
PENGARUH INTELLECTUAL CAPITAL TERHADAP RASIO AKTIVITAS PERUSAHAAN MANUFAKTUR SUB SEKTOR MAKANAN DAN MINUMAN YANG TERDAFTAR DI BURSA EFEK INDONESIA
Activity ratio analysis is required by every company in its role to assess the level of efficiency and effectiveness of company management so that the goals expected by each company are achieved. The food and beverage sub-sector manufacturing companies listed on the Indonesia Stock Exchange are the companies studied in this study. Therefore, this study aims to determine (1) the effect of: Value Added Capital Employed (VACA, (2) the effect of Value Added Human Capital (VAHU), (3) the effect of Structural Capital Value Added (STVA) on the activity ratio of manufacturing companies subsector foods and beverages listed on the IDX, (4) the effect of Value Added Capital Employed (VACA), Value Added Human Capital (VAHU) and Structural Capital Value Added (STVA) simultaneously on the ratio of activities of manufacturing companies in the food and beverage sub-sector listed on the IDX. BEI. This study uses a quantitative method approach, the sampling technique uses the purposive sampling method, then the data analysis technique uses multiple linear regression analysis. The results of this study (1) Value Added Capital Employed (VACA), (2) Value Added Human Capital (VAHU) has a significant effect on the Activity Ratio of Manufacturing Companies in the Food and Beverage Subsector listed on the IDX (3) Structural Capital Value Added (STVA) does not have a significant effect on the Activity Ratio of Manufacturing Companies in the Food and Beverage Subsector listed on the Stock Exchange, (4) Value Added Capital Employed (VACA), Value Added Human Capital (VAHU) and Structural Capital Value Added (STVA) simultaneously have a significant effect on the Company's Activity Ratio Manufacturing of the Food and Beverage Subsector listed on the IDX.
ANALISIS FAKTOR – FAKTOR YANG MENYEBABKAN PENUMPUKAN PENCAIRAN DANA APBN PADA AKHIR TAHUN ANGGARAN DI KPPN BATURAJA
This research discusses the factors causing the accumulation of disbursement of APBN at the end of the fiscal year at KPPN Baturaja. The research is conducted using 2 types of data, namely primary data and secondary data. The data analysis technique used is multiple linear regression. The results of the study are (a) partially the budget planning variable (X1) has an influence on the accumulation of disbursement of APBN at the end of the fiscal year at KPPN Baturaja, the variable of budget implementation (X2) has an influence on the accumulation of disbursement of APBN at the end of the fiscal year at KPPN Baturaja, then human resource (X3) has no influence on the accumulation of disbursement of APBN at the end of the fiscal year at KPPN Baturaja then the provision of goods / services (X4) has an influence on the accumulation of disbursement of APBN at the end of the fiscal year at KPPN Baturaja. (b) simultaneously it is known that all X variables together have a significant influence on the accumulation of disbursement of APBN at the end of the fiscal year in KPPN Baturaja. (c) the value of the coefficient of determination (Adjusted R Square) is 0.989, it indicates that 98.9% of the variation in the accumulated disbursement of APBN at the end of the fiscal year in KPPN Baturaja can be explained by the variable budget planning (X1), budget execution (X2 ), human resource (X3), and the provision of goods / services (X4) while the remaining 1.1% is influenced by variables other than the variables in this research.
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ANALISIS PENENTUAN HARGA POKOK PRODUKSI KOPI PADA UMKM KOPI RMS DI DESA AIRPAOH KECAMATAN BATURAJA TIMUR KABUPATEN OKU
Under the guidance of Nazipawati, S.E., M.Si.and Amiruddin Gani, SE., M.Si.. The purpose of this study was to determine the determination of the coffee production cost at RMS Coffee in Airpaoh Village, East Baturaja District, OKU Regency. The method used is descriptive quantitative using the full costing method. From the analysis, it is concluded that from the calculation of the production cost using the full costing method it can be seen that from 2018-2019 fluctuations occur because most have a contribution that is the cost of raw materials if raw materials are difficult to obtain, the price of raw materials is high and vice versa if raw materials are easily obtained will keep raw material prices low.
ANALISIS BREAK EVEN POINT SEBAGAI ALAT BANTU PERENCANAAN LABA PADA USAHA BRAN MANG DENDI
This study aims to see Break Even Point Analysis as a Profit Planning Tool in Mang Dendi's Brand Business. This type of research is a quantitative descriptive study. Based on the results of the analysis The results of the analysis show that sales of tempeh chips, spinach chips and cimping chips always get a profit every year, although the size sometimes changes. Changes in sales revenue of tempe chips, spinach chips and cimping chips often occur due to economic factors such as frequent increases in raw materials that are uncertain. Profit calculation using break even points, that spinach chips have the highest profit when compared to tempeh chips and cimping chips. However, by calculating the margin of safety Spinach chips are chips that have a margin of safety which means that the sales of these products are more prone toloss.
Analisis Pengukuran Kinerja Organisasi Sektor Publik Dengan Mengunakan Pendekatan Value For Money Di Kabupaten OKU
This study aims to determine the performance measurement of public sector organizations using the value for money approach in Ogan Komering Ulu Regency. The data used are secondary data. The analysis used in this research is qualitative and quantitative analysis. The results of the analysis of economic criteria show the 90-100% category, which means that in the management of government budgets, the efficiency criteria are categorized as less efficient, namely the results of the calculation are more than 90%, while the effective criteria have been optimally realized because the ratio calculation results are between 100%.
PENGARUH GROSS PROFIT MARGIN, OPERATING PROFIT MARGIN, DAN BIAYA OPERASIONAL TERHADAP PAJAK PENGHASILAN BADAN (Studi Perusahaan Manufaktur Sektor Aneka Industri Yang Terdaftar Di Bursa Efek Indonesia Periode 2015-2019)
This study aims to determine the influence of gross profit margin, operating profit margin, and operating costs on corporate income tax (study of various industrial sector manufacturing companies listed on the IDX for the 2015-2019 period) partially and simultaneously. This type of research is descriptive quantitative research and is carried out using secondary data. The data analysis technique used is the Panel Data Regression Test. The results of the study are (a) Gross profit margin, and operating costsis influential but notsignificantinfluence corporate income tax in various industrial sector manufacturing companies, while the operating profit margin partially and significantly influence on corporate income tax in various industrial sector manufacturing companies listed on the Indonesia Stock Exchange for the period 2015-2019. (b) Gross profit margin, operating profit margin, and operating costs simultaneously have a significant influence on Corporate Income Tax in various industrial sector manufacturing companies listed on the Indonesia Stock Exchange for the period 2015-2019. (c) The adjusted coefficient of determination (Adjusted R2) is 0.74. It shows that the percentage contribution of the influence of Gross profit margin, operating profit margin, and operating costs on Corporate Income Tax in various industrial sector manufacturing companies listed on the Indonesia Stock Exchange is 74%, while the remaining 26% is influenced by other variables that are not included in this research.
ANALISIS RASIO DERAJAT DESENTRALISASI FISKAL, KEMANDIRIAN KEUANGAN DAERAH, DAN DEBT SERVICE COVERAGE RATIO (DSCR) DALAM MENGUKUR KINERJA KEUANGAN PEMERINTAH DAERAH KABUPATEN OGAN KOMERING ULU TAHUN ANGGARAN 2013 – 2017
This study aims to determine the performance and financial capability of the Local Government of Ogan Komering Ulu in the fiscal year of 2013-2017, it is measured by calculating the fiscal decentralization degree ratio, local financial independence, and Debt Service Coverage Ratio (DSCR). The analysis method used in this research is quantitative descriptive analysis. The result shows that the financial performance of the Local Government of Ogan Komering Ulu based on the analysis of the fiscal decentralization degree ratiois obtained the average percentage of 8.49% with the criteria of local financial capability is very less. The financial performance of the Local Government of Ogan Komering Ulu based on an analysis of the regional financial independence ratio is obtained the average percentage of 10.94% with very low local financial capability criteria and the local government financial performance in the pattern of instructive relations. While the financial performance of the local govrnment of Ogan Komering Ulu based on Debt Service Coverage Ratio (DSCR) is obtained at nil, so it can not be analyzed.
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ANALISIS TINGKAT KREDIT MACET BUMDES TUNAS HARAPAN DESA SIMPANG CAMPANG KECAMATAN KISAM ILIR KABUPATEN OKU SELATAN
This study aims to determine (1) the level of BurnDes Tunas Harapan bad credit from 2017-2019 (2) the causes of BumDes bad credit level which always increase (3) the solution given so that BumDes credit can run effectively. This study uses quantitative data. Quantitative data is data that uses figures from the BumDes bad credit record. The results show (I) the level of bad credit ofBumDes Tunas Harapan from 2017 - 2019 has always increased. Based on the ratio analysis shows that the percentage value of the credit risk ratio is in the unhealthy Ior unsafe category (2) the causes of bad credit which always increase are (a) the debtor fails to harvest (b) the debtor changes his place of residence (3) the solution given is so that BumDes is still running (a) the creditor must make intensive collection (b) make a new agreement (c) provide a relief period.
Pengaruh Implementasi Anggaran Berbasis Kinerja Terhadap Kinerja Organisasi Perangkat Daerah
The purpose of this study was to determine the influence of Implementation of Performance Based Budget on Organizational Performance of Regional Apparatuses (Case Study in Madang Suku II District of East OKU Regency). The results of this study are that there is a significant influence between the implementation of performance-based budget on the performance of regional apparatus organizations in Madang Suku II District, East OKU Regency. In this study the authors used a simple linear regression analysis tool. The population in this study was 24 people. Hypothesis testing is done using regression analysis. The test results show that the implementation of performance-based budgeting has a positive influence on the performance of local government organization. Based on the analysis using the hypothesis test (t-test) obtained t-count (17,789)> t-table (2.07387) then Ho is rejected and Ha is accepted. This means that there is a significant influence between the implementation of performance-based budget on the performance of regional apparatus organizations in Madang Suku II District of East OKU Regency.
PENGARUH PENGETAHUAN PERPAJAKAN DAN KETEGASAN SANKSI PAJAK TERHADAP KEPATUHAN WAJIB PAJAK DALAM MEMBAYAR PBB-P2 DI KECAMATAN BUAY PEMATANG RIBU RANAU TENGAH
The purpose of this study is to determine the effect knowledge of taxation and firmness of tax sanctions on taxpayer compliance in paying PBB-P2 in BPR District Central Ranau. Analysis used in this quantitative study where the 5062 of total population with 98 people chosen as samples through random sampling technique are validity test, reliability test, cassic assumption test, multiple linear regression analysis, hypothesis testing and determination coefficient test. The research shows that knowledge of taxation and firmness of sanctions give a partial significant effect on compliance taxpayers in paying PBB-P2 in BPR District Central Ranau. Furthermore, the study also found the influence of tax knowledge and the strictness of tax sanctions against taxpayer complience in paying PBB-P2 in BPR District Central Ranau. The influence of tax knowledge and sanctions firmness tax on taxpayer compliance give as much as 27,8%, contribution while the rest 72,2% is influenced by other variables which are not observed in this study such as condition of tax administration system, quality of tax service, high and low determined tax rates, willingness and awareness af taxpayers, and obligatory behavior taxes .