scholarly journals IMPLEMENTASI SAK EMKM DAN KEPATUHAN WAJIB PAJAK PELAKU UMKM DI KOTA MATARAM

2021 ◽  
Vol 16 (1) ◽  
pp. 16
Author(s):  
Elvina Setiawati
Keyword(s):  
Linear Regression ◽  
Human Resources ◽  
Multiple Linear Regression ◽  
Financial Accounting ◽  
Accounting Standard ◽  
Financial Reports

This study aims to examine and analyze the effect of understanding the financial accounting standard for MSMEs (or SAK EMKM) and readiness for implementing it on taxpayer compliance. The data are collected through questionnaires on MSMEs in the Mataram City and analyzed by multiple linear regression. The results show that the understanding of SAK EMKM has a positive and significant effect on taxpayer compliance but the readiness to implement SAK EMKM is insignificant on taxpayer compliance. Basically, MSMEs in Mataram City are quite familiar with SAK EMKM, but due to the lack of human resources in the accounting sector, the implementation of SAK EMKM has not been fully implemented. This of course will give difficulties to the MSMEs in the Mataram City in preparing financial reports so that it will affect the accurate and correct tax calculation. In other words, the tax report is not submitted on time.

Pengaruh Ukuran Perusahaan, Profitabilitas, Solvabilitas, dan Ukuran Kantor Akuntan Publik terhadap Audit Delay

2018 ◽  
Vol 9 (2) ◽  
pp. 33-49
Author(s):  
Karina Harjanto
Keyword(s):  
Data Analysis ◽  
Linear Regression ◽  
Real Estate ◽  
Multiple Linear Regression ◽  
Sampling Method ◽  
Secondary Data ◽  
Financial Reports ◽  
Accounting Firm ◽  
Purposive Sampling ◽  
Sample Data

The purpose of this research is to examine the effect of company’s size, profitability, solvability, and the size of the accounting firm towards audit delay. The object in this research are property and real estate companies listed in Bursa Efek Indonesia (BEI) for the period 2013-2015. The sample is selected by purposive sampling method. There are 42 companies selected as sample. Data used in this research is a secondary data such as audited financial reports. Data analysis uses multiple linear regression. The result of this research shows that company’s size, profitability, and solvability have no influence on audit delay, while the size of accounting firm has significant positive influences on audit delay. The result also shows that company’s size, profitability, solvability, and the size of of the accounting firm simultaneously influence audit delay. Keywords: audit delay, company’s size, profitability, solvability, size the accounting firm

Pengaruh Penerapan Pernyataan Standar Akuntansi Keuangan 109 Terhadap Implementasi Good Governance

2019 ◽  
Vol 3 (2) ◽  
pp. 147-157
Author(s):  
Dariana Dariana ◽  
Ruzita Ruzita
Keyword(s):  
Linear Regression ◽  
Analytical Method ◽  
Good Governance ◽  
Accounting Standards ◽  
Financial Accounting ◽  
Questionnaire Data ◽  
Simple Linear Regression ◽  
Accounting Standard ◽  
Quantitative Descriptive

The purpose of this study was to determine how the application of Financial Accounting Standards Statement 109 and the implementation of Good Governance in the National Zakat Board of Bengkalis Regency and the influence of the application of the Financial Accounting Standard Statement 109 on the implementation of Good Governance in the national zakat board of Bengkalis Regency. This research was conducted using quantitative descriptive methods. These data were obtained from questionnaire data, interviews and documentation that were distributed to all employees of the Bengkalis Regency National Amil Zakat Agency and several Zakat Collection Units in Bengkalis Regency. The analytical method used in this study is to use a simple linear regression. The results of this study indicate that the effect of the adoption of the Statement of Financial Accounting Standards 109 has a positive and significant effect on the implementation of Good Governance by 90.9%.

scholarly journals PENGARUH KOMPETENSI SUMBER DAYA MANUSIA DAN TEKNOLOGI INFORMASI TERHADAP PENERAPAN AKUNTANSI BERBASIS AKRUAL PADA PENGELOLAAN BARANG MILIK NEGARA

2017 ◽  
Vol 1 (2) ◽  
pp. 141-149
Author(s):  
Intan Puspitarini ◽  
Amrie Firmansyah ◽  
Dian Handayani
Keyword(s):  
Information Technology ◽  
Human Resources ◽  
Government Regulation ◽  
Accrual Accounting ◽  
Accounting Standard ◽  
Financial Reports ◽  
Government Accounting ◽  
Specific Object ◽  
The Republic ◽  
The Government

This research is aimed to examine the association of human resources’ competencies and information technology on the implementation of government accrual based accounting on the state assets management. As mandated by Government Regulation No. 71 of 2010 concerning Government Accounting Standard, the Government of the Republic  of  Indonesia  should  prepare  its  financial  reports  based  on  accrual  accounting  by  2015.  This  study examines the practice of implementation of accrual  accounting in the management and administration of state asset. The examination conducted in this study is different from previous studies which gave more highlight on the preparation and the implementation of accrual accounting in general, while this stud y gives more focus on one specific object in accrual accounting, that is state assets.  This study conducts survey by using questionnaires which are then distributed to units in line ministries and government that responsible in managing state assets. 250  questionnaires  were  distributed  to  16  line  ministries  and  3  government  institutions,  234  of  those  were successfully returned. From the questionnaires returned, 188 are considered valid.  The result ot the study shows that the competence of human resources is associated with the application of accrual accounting on government assets. While, the information technology has different result, it is not associated with the application of accrual accounting on government assets. Keywords: accrual accounting, government assets

scholarly journals Analisis Peluang terhadap Penilaian Kinerja Pegawai Menggunakan Metode Regresi Linier Berganda dengan SPSS

2021 ◽  
Vol 20 (2) ◽  
pp. 69
Author(s):  
Billy Nugraha ◽  
Wahyudin Wahyudin ◽  
Fahriza Nurul Azizah
Keyword(s):  
Data Analysis ◽  
Linear Regression ◽  
Human Resources ◽  
Multiple Linear Regression ◽  
Human Resource Development ◽  
Human Resource ◽  
Statistical Methods ◽  
Sampling Technique ◽  
Significance Testing ◽  
Independent Variables

<p class="Abstrak">Research on human resource development have been carried out. With the aim of can be used as parameters to create the development of quality human resources. This research aims to know the influence of opportunities on the assessment of the performance of employees. Opportunities under study is divided into three indicators, namely the environment, the rules and colleagues. Sampling technique in this study using a sampling of saturated. The technique of data analysis was conducted gradually, starting from the editing, coding, scoring and tabulation. In addition, using a likert scale developed by Ransis Likert. While for the development of research using statistical methods, it is necessary to qualify the classical assumption test before the test is conducted multiple linear regression. It aims to determine how much significance of significance testing. The results from the hypothesis t, there is on the value t<sub>count</sub> for the partial (sequential) starting from X<sub>1</sub> = 2,639, X<sub>2</sub> = 3,379 and X<sub>3</sub> = 2,210. In addition, the results of the hypothesis F, contained in the value of F<sub>count</sub> simultaneously (together) was 12,597. While the value of R Square (R<sup>2</sup>) of 0,282, if then the result of 28.2%. It can be concluded from the three independent variables affect the dependent variable by 28,2%.</p>

scholarly journals Pengaruh Penghargaan dan Motivasi Terhadap Kinerja Karyawan (Studi Pada Divisi Penjualan PT. United Motors Center Suzuki Ahmad Yani, Surabaya)

2016 ◽  
Vol 5 (2) ◽  
pp. 104 ◽  
Author(s):  
Aldila Saga Prabu ◽  
Dewie Tri Wijayanti
Keyword(s):  
Linear Regression ◽  
Human Resources ◽  
Multiple Linear Regression ◽  
Employee Performance ◽  
Sampling Techniques ◽  
Research Population ◽  
Creativity And Innovation ◽  
A Company

Human Resources (HR) is a major asset that greatly affect the company's progress. Human resourcesas a driver of creativity and innovation in a company which will enhance the company'sreputation and profit. In order to achieve the company's goals is necessary to reward andmotivation for each individual to be able to work better. This study aims to describe, test, andanalyze whether the effect of rewards and motivation on employee performance in the salesdivision of PT. United Motors Center Suzuki Ahmad Yani, Surabaya. The sampling techniqueusing sampling techniques saturated. The research population is all employees of the salesdivision of PT. United Motors Center Suzuki Ahmad Yani, Surabaya numbering 70 people.Theanalytical method used is multiple linear regression with SPSS version 15.0. The results showthat there is a positive and significant effect of the variable reward and motivation on employeeperformance sales division of PT. United Motors Center Suzuki Ahmad Yani, Surabaya. 

scholarly journals DAMPAK DISIPLIN KERJA DAN KOMPENSASI TERHADAP KINERJA KARYAWAN DI UNIVERSITAS NUSANTARA PGRI KEDIRI

2019 ◽  
Vol 2 (1) ◽  
pp. 309
Author(s):  
Dodi Kusuma Hadi Soedjoko
Keyword(s):  
Data Analysis ◽  
Linear Regression ◽  
Human Resources ◽  
Hypothesis Testing ◽  
Multiple Linear Regression ◽  
Employee Performance ◽  
Likert Scale ◽  
Data Analysis Technique ◽  
Analysis Technique

Human resources play an important role in every organization or institution. But there was a decrease in employee performance at Nusantara PGRI Kediri University recently, this case becomes concideration to conduct this research. The purpose of this study is to determine the effect of work dicipline and compensation on the employee’s performance at Nusantara PGRI Kediri University. The approach of this study is descriptive quantitative. The sample in this study used all populations as a sample consisting of 73 employees. The technique of collecting data used a questionnaire with a Likert scale that contains of questions related to work discipline, compensation and employee performance. The data analysis technique used multiple linear regression which was processed using the SPSS program to measure the effect of work dicipline and compensation on employee’s performance. The results of hypothesis testing showed that partially, there was a significant effect of work discipline on employee performance and there was also significant effect of compensation on employee performance at Universitas Nusantara PGRI Kediri. While the results of simultaneous hypothesis testing proved that work discipline and compensation give significant effect for employee performance. It can be seen that coefficient dtermination value (R Square) was 0.676. Thus, it  can be interpreted that work dicipline and compensation can effect on employee’s performance 67.6% while the remaining 32.4% was effected by other variables outside of this study.

scholarly journals KARAKTERISTIK, HAMBATAN-HAMBATAN DAN FAKTOR-FAKTOR YANG MEMPENGARUHI PRODUKSI USAHA KECIL MENENGAH (Studi kasus UKM Batik Tulis Trusmi di Desa Trusmi Wetan dan Kulon Kecamatan Plered Kabupaten Cirebon)

2020 ◽  
Vol 5 (1) ◽  
pp. 34-40
Author(s):  
Suripto Suripto ◽  
Iman Krismanto
Keyword(s):  
High School ◽  
Statistical Analysis ◽  
Linear Regression ◽  
Human Resources ◽  
Multiple Linear Regression ◽  
Raw Materials ◽  
Descriptive Analysis ◽  
Business Owners ◽  
Business Experience ◽  
Factors Of Production

This study discusses the characteristics, constraints and factors of production of Trusmi written batik SMEs in Trusmi Wetan and Trusmi Kulon Villages, Plered District, Cirebon Regency. The objectives of this study are: (1) analyzing the characteristics of Trusmi handmade batik seen from business owners, the output/products produced and marketing, (2) analyzing the difficulties/obstacles experienced by Trusmi handmade batik UKM, (3) analyzing the influence of factors -factors of production against the amount of batik production Trusmi. This study uses statistical analysis tools both descriptive and inferential. Descriptive analysis is used to determine the characteristics, difficulties and obstacles experienced by SMEs in batik writing. Multiple linear regression is used to determine the effect of variable raw materials, wages, labour, education and business experience on the amount of Trusmi written batik production in Trusmi Wetan and Kulon villages, Plered District, Cirebon Regency. The results showed that (1) the characteristics of owners/entrepreneurs of Batik Tulis Trusmi as many as 15 (50%) craftsmen started their business background from generation to generation/inheritance and as many as 15 (50%) the rest were independent business backgrounds. The level of craftsman education is dominated by high school and the average age of the craftsman is 51 years. Products produced by craftsmen in the form of hem/shirt, sarong, shawl and marimbist in their marketing crafters supply several showrooms in Trusmi and are sent to several regions, (2) batik artisans experience difficulties and obstacles in terms of capital, raw materials and human resources, (3 ) multiple linear regression using individual test (t-test) shows that raw materials and wages have a positive and significant effect on the amount of batik production, while the amount of labour, education and business experience does not affectt

scholarly journals Komitmen Organisasi Memoderasi Pengaruh Pengendalian Intern, Kualitas Sumber Daya Manusia, dan Pemanfaatan Teknologi Informasi pada Kualitas Laporan Keuangan

2020 ◽  
Vol 10 (2) ◽  
pp. 255
Author(s):  
Gusti Made Indra Satriawan ◽  
Gusti Ayu Ketut Rencana Sari Dewi
Keyword(s):  
Information Technology ◽  
Linear Regression ◽  
Human Resources ◽  
Multiple Linear Regression ◽  
Internal Control ◽  
Financial Report ◽  
Organization Commitment ◽  
Analysis Technique

The aimed of this study was to review and prove the effect of the internal control, the quality of human resources, and the application of information technologhy on the quality of financial report with the organization commitment as moderating agent. The indicator used to measure were relevancy, reliability, understandibility, and comparability. The total number of the respondents were 116 that was diffused into 29 of Regional Apparatus Organization in Buleleng Regency by determining the criteria of the respondent.  Analysis technique used was analisis multiple linear regression and MRA. The results were revealed internal control and the quality of human resources were effecting, while the application of information technology was not effecting, and the organization commitment could strengthen internal control, but could not strengthen the quality of human resources and the application of information technology on the quality of financial report. 

scholarly journals Analisis penerapan standar akuntansi pemerintahan untuk belanja pada Dinas Kesehatan Kota Manado

2020 ◽  
Vol 2 (1) ◽  
pp. 44
Author(s):  
Jefri Fanuel Motoh ◽  
Jantje J Tinangon ◽  
Jessy D. L Warongan
Keyword(s):  
Public Health ◽  
Human Resources ◽  
Accounting Standards ◽  
Health Agency ◽  
Government Performance ◽  
Accounting Standard ◽  
Financial Reports ◽  
Government Accounting ◽  
State Finance ◽  
The Government

Government Accounting Standards is an accounting standard established to increase transparency in the management of state finances so that the use of state finance becomes more targeted and avoids various kinds of government financial misuse. The benefits of applying accrual-based Government Accounting Standards certainly make it easier for the government to evaluate financial reports on government performance, especially on human resources. The purpose of this study was to determine for expenditure at the Manado City Health Office in accordance with the application of accrual-bassed Government Accounting Standards. The results of the study on the Manado City in Public Health Agency have carried out the implementation of Government Accounting Standards for expenditure (cost realization), and accrual-based regulations have been implemented in accordance with the regulation of the Minister of Home Affairs Number 64 of 2013.

scholarly journals PENGARUH PERPUTARAN KAS,PERPUTARAN PIUTANG, PERPUTARAN PERSEDIAAN TERHADAP PROFITABILITAS PADA SUPERMARKET DI TIMOR LESTE

2017 ◽  
pp. 3527 ◽  
Author(s):  
Matilde Amaral Canizio
Keyword(s):  
Regression Analysis ◽  
Statistical Analysis ◽  
Linear Regression ◽  
Multiple Linear Regression ◽  
Linear Regression Analysis ◽  
Multiple Linear Regression Analysis ◽  
Financial Reports ◽  
Timor Leste ◽  
Inventory Turnover ◽  
Positive Effect

 The purpose of the study is to examine and demonstrate empirically the effect of cash turnover, receivable turnover, and inventory turnover on profitability of compnies. The date used in this study is a secondary date obtained from the compnay’s monthly financial reports during the period 2008 to 2012. Samples used are 2 Supermarket. Statistical analysis used is multiple linear regression analysis. Based on the result of analysis it can be concluded that in the cash turnover there are no significant effects on profitability in the supermarkets Leader and Lita Store. While the receivables turnover and inventory turnover have a positive effect on the profitability of the supermarket Leader and Lita

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