Efektifitas Pajak Daerah Terhadap Pendapatan Asli Daerah Kabupaten Nganjuk Periode 2016-2019

Optimizing tax collection requires analysis to be made to achieve the targeted tax realization. This research aims to identify the effectiveness of local tax revenue. Nganjuk Regency one of the cities Indonesia which was used as the main sample in this study. This research uses a qualitative method with the formula for analyzing the effectiveness and the analysis of the growth rate of income of each local tax in order to it can be identified the effectiveness of local taxes in Nganjuk Regency. The data collection method is done by documentation method, data used is qualitative and quantitative. The results of the application of innovations in local tax collection carried out by the Nganjuk in 2018, a Tapping Box tool to increase revenue in Hotel Tax and Restaurant Tax. There was an increase in Hotel Tax of 67.47% and Restaurant Tax of 19.96%. There were some results on using the E-SPTPD innovation. There was an increase in Entertainment Tax by 1.52%, Advertising Tax by 1.17%, Street Lighting Tax by 5.48%, and Ground Water Tax by 11.97%. The results of the application of the E-BPHTB and E-PBB innovations have provided an increase in the realization of BPHTB and PBB-P2 taxes. The increase was 50.13% for BPHTB and 17.94% for PBB-P2.Keywords: Effectiveness, Local tax, Original income

Pengaruh Locus of Control Dan Motivasi Belajar Terhadap Hasil Belajar

The purpose of this study was to determine the effect of Locus of Control and learning motivation on learning outcomes. The research design used a quantitative approach. The study used a population of class X accounting students of SMKN 2 Jiwan with a total of 161 students. The sample used was 115 students. The data collection technique was done by simple random sampling. The data sources used were primary data and secondary data. Data collection was carried out by means of a questionnaire in order to obtain data on the locus of control and learning motivation, meanwhile the learning outcomes were obtained from the average value of daily tests. Test instrument examiners used validity and reliability testing with Cronbach Alpha. The results of this study show 1) there is a significant positive effect of locus of control on learning motivation, 2) there is a significant positive effect of learning motivation on learning outcomes, 3) there is a simultaneous significant effect on learning outcomes.

Analisis Strategi Pemasaran Dalam Meningkatkan Jumlah Nasabah Di BPR Mulyo Raharjo

Abstract—This study aims to analyze 1) what marketing strategies have been implemented in increasing the number of customers, 2) constraints in implementing marketing strategies to increase the number of customers, 3) effective strategies in increasing the number of customers at BPR Mulyo Raharjo. This type of research uses a qualitative descriptive study. As for primary data sources, data collection techniques use interviews and documentation. This research used source triangulation and technique triangulation. Data analysis techniques are data reduction (data reduction), data display (data display) and data verification (conclusing drawing). The results of the study are 1) the strategy applied is the marketing mix using the 4P (Product, Price, Place, Promotion). 2) There are several obstacles faced including a lack of public knowledge, and a high sense of anxiety. The next obstacle lies in the credit product. 3) The most effective strategy used is the promotion approach because the role of promotion in the company is very influential and the products are in accordance with the needs of the community.Keywords—: analisis SWOT; nasabah; srategi pemasaran.

Effect of Job Insecurity, Working Conditions and Compensation on Turnover Intention of New Tweety Magetan Bakeries Employees

This study aims to determine the effect of Job Insecurity, Working Conditions and Compensation for Turnover Intention on New Tweety Magetan Bakeries Employees. This study used descriptive statistical analysis and data collection used primary data through distributing questionnaires to respondents and secondary data, namely a list of employee names. The analytical method used is multiple linear regression with the help of SPSS version 25. This study shows that job insecurity has a positive and significant effect on turnover intention, work conditions have a negative and significant effect on turnover intention, and compensation has a negative and significant effect on turnover intention in New Tweety Magetan bakery employee.

Pengaruh Profitabilitas, Leverage, Opini Auditor, Firm Size, Umur Perusahaan Terhadap Audit Delay Pada Perusahaan LQ-45 Yang Terdaftar Di BEI Periode 2016-2018

Abstract— The purpose of this study is to seek the profitability, leverage, auditor's opinion, firm size, company age on audit delay. Purposive sampling technique was used in sampling. The annual reports of LQ-45 Index enterprises registered on the IDX during 2016 to 2018 are used as secondary data sources. Data analysis was performed by multiple linear regression. Hypothesis testing results show that the profitability variable does not affect audit postponement, leverage variable has a positive effect on audit delay, auditor opinion variable influences audit delay, firm size variable does not affect audit deferment, while age of corporation variable has’t not react on audit delay. Keywords—: Profitability; Leverage; Auditor Opinion; Firm Size; Company Age .

Pengaruh PAD, DBH, DAU, dan SiLPA Terhadap Belanja Bantuan Sosial Pada Pemerintah Daerah Se-Bakorwil Madiun

Abstract— This study aims to examine the effect of the Regional Original Revenue (PAD), the Revenue Sharing Funds (DBH), the General Allocation Fund (DAU), and the Remaining Budget Calculation (SiLPA) on Social Assistance Expenditure (Bansos) in Local Governments as the Madiun Regional Coordination (Bakorwil) both partially and simultaneously. The research objects were 10 (ten) Regional Governments in Bakorwil Madiun, East Java, Indonesia based on the realization of APBD data for the period 2011 - 2018. Multiple linear regression method with the help of SPSS 20 was used as an analytical tool in this study. The results of this study indicate PAD, DBH, and DAU affect the Social Assistance Expenditure in Local Governments as the Madiun Regional Coordination (Bakorwil). Whereas SiLPA has no effect on Local Governments as the Madiun Regional Coordination). Simultaneously shows PAD, DBH, DAU, and SiLPA influences the Social Assistance Expenditure in Local Governments as the Madiun Regional Coordination. Keywords—: Regional Original Revenue; Revenue Sharing Fund; General Allocation Fund; Remaining Budget Calculation; and Social Assistance Expenditure.

FAKTOR INTERNAL YANG MEMPENGARUHI CYCLE EFFECTIVENESS (CE) PADA PABRIK GULA MADUKISMO

This study aims to examine internal environmental factors that can affect the level of Cycle Effectiveness (CE) in the sugar production process at the Madukismo Sugar Factory (PG Madukismo). This research is a qualitative research using descriptive analysis method. The data used in this study are primary data and secondary data. The instrument in this study was an interview question conducted to PG Madukismo regarding internal environmental factors that influenced CE at PG Madukismo. The research data technique used observation techniques, interviews, archival data interviews. The technique of analyzing research data through three stages, namely data reduction (data reduction), data presentation (data presentation), and drawing conclusions and levers (drawing conclusions / verification). The results showed that the internal factors that influenced CE were the activity of measuring sugarcane weight, sugarcane delivery, crystallization and stopping milling. Production processes that have non-value added activities that occur in moving activities, waiting activities, and reworking activities.

Pengaruh Solvabilitas Terhadap Return Saham Dengan Earning Per Share Sebagai Variabel Moderasi

Abstract— The purpose of this study is to analyze the effect of solvency on stock returns by using EPS as a moderating variable in the Food and Beverage companies listed on the IDX for the period 2015-2017. This study uses a type of quantitative research with a sampling technique that is purposive sampling. The research observation data were 36 companies. The analysis technique uses descriptive statistical analysis, classic assumption test and hypothesis testing using Moderated Regression Analysis (MRA). The results of the study prove that solvency has a not significant positive effect on stock returns and EPS reinforces the effect of solvency on stock returns. The smaller the level of solvability, the smaller the risk obtained. Keywords—: Solvability; Returns; EPS.

Karakteristik Auditee Sebagai Penentu Opini Audit Pada Perusahaan Manufaktur Yang Terdaftar Di Bursa Efek Indonesia Tahun 2016-2017

Abstract— Research objectives are to determine the effect of operating margin ratio to total assets on qualified audit opinions. Secondly, To determine the effect of net profit to sales on qualified audit opinions. Thirth, to determine the effect of current asset to current liabilities on qualified audit opinions. And fourth, to determine the effect of operating margin to total assets, net profit to sales and current asset to current liabilities simultaneously to qualified audit opinions. The research population is manufacturing companies listed on the Indonesia Stock Exchange in 2016 – 2017. This type of research is quantitative research. Data collection techniques use documentation. The analysis technique uses linear regression, t test and F test. The results in this study indicate, there is a positive and significant influence between operating margin to total assets and qualified audit reports on Manufacturing Companies listed on the Indonesia Stock Exchange. Scondly, there is a positive and significant influence between net profit and qualified audit reports on Manufacturing Companies Listed on the Indonesia Stock Exchange. Thirth, there is a positive and significant influence between current asset to current liabilities and qualified audit reports on Manufacturing Companies Listed on the Indonesia Stock Exchange. Fourth, there is a simultaneous effect of operating margin to total assets, net profit and current asset to current liabilities against qualified audit reports on Manufacturing Companies listed on the Indonesia Stock Exchange. Keywords—: operating margin to total assets; net profit; current asset to current liabilities; and qualified audit report.

Struktur Kepemilikan Terhadap Pengungkapan Akuntansi Sumber Daya Manusia

Abstract— This study aims to analyze and test the ownership structure influence on the human resource accounting disclosure (HRAD). This study empirically examine the influence of ownership structure that is foreign ownership and family ownership on the HRAD. Control variables on this study are firm SIZE, CAR, LDR, and AGE. This study used secondary data obtained through the Indonesia Stock Exchange. HRAD is measured using an index Mamun. The sample was banking companies listed on the Indonesian Stock Exchange 2011-2014 period selected through purposive sampling method. Total annual reports used for analysis were 133 reports. Methods of data analysis in the study using multiple linear regression with SPSS software. The structure of ownership in this study by considering authenticity. In this study, foreign ownership and family ownership is measured by two measurements. The measurement foreign ownership results showed no influence on the HRAD. Family ownership using the first measurement has no influence on HRAD, while using the second measurement significant negative influence. Control variables in this study is the company SIZE and AGE and have positive influence on the HRAD. While the CAR and LDR have negative inluence on the HRAD. Keywords—: human resource accounting disclosure; ownership structure; banking company.