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<![CDATA[Analisis Pengaruh Penerapan Sistem Pengendalian Internal Terhadap Sistem Akuntansi Penggajian dan Pengupahan ]]>
<![CDATA[Hadi Samanto]]>
<![CDATA[ Jurnal Akuntansi dan Pajak Vol 22, No 1 (2021): JAP, Vol. 22, No. 1, Pebruari - Juli 2021 ]]>
Publisher : <![CDATA[ITB AAS INDONESIA ]]>
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DOI: 10.29040/jap.v22i1.2471
<![CDATA[Internal control is necessary to determine the correct amount of salary and wages paid to the laborer and is guaranteed that the salary and wages paid to the workers who are entitled to receive it, in addition to preventing the payment of salaries and wages to fictitious workers or the amount of salary paid is too large or incorrect. The purpose of this research is to partially and partially determine the role of organizational structure, authority system and recording procedures, and healthy practices affect payroll and wage accounting systems. The population in this study is the entire workforce PT Ardian Mulia Perkasa with a total of 39 people (based on the number of workers in early 2021), so the number of samples in this study is also as many as 39 people. The sampling method in this study used a saturated sample technique in which the entire population was used for the sample. The role of elements of organizational structure, system of authority and recording procedures, as well as healthy practices simultaneously affect the payroll accounting system and wages. This is evidenced by the results of the study that the value of significance is smaller than the level of 5% (0.000 < 0.05) and the value of F hitung is greater than the value of Ftabel (22,446 > 2.87) and the contribution of influence to the payroll accounting system and wages of 62.9% while the remaining 27.1% is influenced by other factors that are not studied. Researchers are very grateful to the company and the parties who provide the data and time to be completed on time.]]>
<![CDATA[PERENCANAAN DAN PEREKRUTAN SUMBER DAYA MANUSIA ABAD 21 ]]>
<![CDATA[Hadi Samanto]]>
<![CDATA[ Jurnal Akuntansi dan Pajak Vol 15, No 02 (2015): Jurnal Akuntansi dan Pajak, Vol. 15, No. 02, Januari 2015 ]]>
Publisher : <![CDATA[ITB AAS INDONESIA ]]>
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DOI: 10.29040/jap.v15i02.147
<![CDATA[In the 21st century, competition for professional workforce is very strict because companies want a workforce that can work efficiently. So the company is very concerned about manpower planning for the foreseeable future. Recruitment of personnel can be done from within the organization or from outside the organization. Resource planning is the process of anticipating and making labor movement tools in and out of the organization, as well as guidelines for the organization's leadership and a series of changes to the recruitment plan. Changes in manpower planning are very influential not only in recruitment of labor but also in methods of selection, training, compensation and motivation. Organizational planning for the future is primarily concerned with manpower planning. First, human resources are closely linked to the process chain of planning, mapping the shape of an organization in which humans as models and ensuring familiarity and flexibility. Second, managers must follow a systematic model when undertaking a work plan. The situation is much related to labor demand forecasting, labor supply forecasting, and recruitment within the organization., Third, recruitment within the organization can come from within the organization and from outside the organization.]]>
<![CDATA[Pengaruh Keputusan Investasi, Keputusan Pendanaan Dan Kebijakan Deviden Terhadap Nilai Perusahaan (Studi Empiris Perusahaan Manufaktur yang Terdaftar di BEI Periode 2015-2019) ]]>
<![CDATA[Shellyana Ayu Kusuma Hapsari]]>;
<![CDATA[Hadi Samanto]]>;
<![CDATA[Muhammad Hasan Ma'ruf]]>
<![CDATA[ Jurnal Akuntansi dan Pajak Vol 22, No 1 (2021): JAP, Vol. 22, No. 1, Pebruari - Juli 2021 ]]>
Publisher : <![CDATA[ITB AAS INDONESIA ]]>
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DOI: 10.29040/jap.v22i1.2647
<![CDATA[This study aims to see the effect of investment decisions, dividend decisions and policies on firm value. In this study, company value is measured by PBV, investment decisions as measured by PER, decisions measured by DER and dividend policy as measured by the DPR. This type of research is secondary data from annual reports of manufacturing companies listed on the Jakarta Stock Exchange, and has been published, such as: data from the Indonesia Stock Exchange (IDX), journals, internet www.idx.co.id and related company websites. The population in this study were manufacturing companies listed on the Indonesia Stock Exchange in 2015-2019, with the total number of food and beverage manufacturing companies listed on the Indonesia Stock Exchange as many as 14 companies, so for sample selection all populations were sampled. The analytical method used is multiple linear analysis using SPSS.22 data processing. The results of this study are the effect of positive decisions on firm value, no influence on decisions on firm value, no influence on dividend policy on firm value and investment decisions, funding decisions and policies that simultaneously do not affect firm value.]]>
<![CDATA[PENGARUH CORPORATE GOVERNANCE PADA HUBUNGAN ANTARA STRUKTUR MODAL DAN NILAI ]]>
<![CDATA[Hadi Samanto]]>
<![CDATA[ Jurnal Akuntansi dan Pajak Vol 15, No 01 (2014): Jurnal Akuntansi dan Pajak, Vol. 15, No. 01, Juli 2014 ]]>
Publisher : <![CDATA[ITB AAS INDONESIA ]]>
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DOI: 10.29040/jap.v15i01.123
<![CDATA[Kajian ini bertujuan untuk fokus pada topik yang terkenal dalam literatur keuangan: hubungan antara struktur modal dan nilai perusahaan. hasil empiris yang kontroversial mengenai topik ini dapat dikaitkan dengan Variable kurangnya perhatian terhadap interaksi antara struktur permodalan dan tata kelola perusahaan lain. Bahkan, struktur modal corporate governance merupakan perangkat yang dapat melestarikan efesiensi perusahaan dan melindungi kemampuannya untuk menciptakan nilai.]]>
<![CDATA[Pengaruh Curent Ratio, Debt to Equity Ratio, Total Asset Turnover Terhadap Perubahan Laba ]]>
<![CDATA[Yudhi Priyono]]>;
<![CDATA[Hadi Samanto]]>;
<![CDATA[Sumadi Sumadi]]>
<![CDATA[ Jurnal Akuntansi dan Pajak Vol 22, No 2 (2022): JAP : Vol. 22, No. 2, Agustus 2021 - Januari 2022 ]]>
Publisher : <![CDATA[ITB AAS INDONESIA ]]>
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DOI: 10.29040/jap.v22i2.2892
<![CDATA[This study aims to influence the current ratio (CR), debt to equity ratio (DER), and total asset turnover (TATO) on changes in profits at manufacturing companies listed on the Indonesia Stock Exchange in 2017-2019. This type of research is quantitative research, with secondary data sources taken from www.idx.co.idin 2017 to 2019. Sampling techniques using purposive sampling so that 28 companies obtained with 84 observations of financial statements manufatur company. Data techniques use multiple linear regression analysis. The results showed that each variable current ratio, debt to equity, total asset turn over affects the change in profit. Current ratio, debt to equity, total asset turn over jointly affects the change in profit]]>
<![CDATA[PENGEMBANGAN INDUSTRI KECIL KERAJINAN DAN UMUM DI KABUPATEN SUKOHARJO ]]>
<![CDATA[Hadi Samanto]]>
<![CDATA[ Jurnal Akuntansi dan Pajak Vol 13, No 01 (2012): Jurnal Akuntansi dan Pajak, Vol. 13, No. 01, Juli 2012 ]]>
Publisher : <![CDATA[ITB AAS INDONESIA ]]>
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DOI: 10.29040/jap.v13i01.71
<![CDATA[Penelitian bertujuan untuk mengetahui permasalahan yang dihadapi oleh industry kerajinan dan umum serta pola pembinaan untuk dapt berkembang dengan baik. Sedangkan daerah yang dipilih adalah Kabupaten Sukoharjo karena daerah ini potensi untuk industry sangat besar dan berada di dekat Kotamadya Surakarta sehingga dapat berkembang dengan pesat seiring dengan dicanangkannya Wilayah Surakarta sebagai kota gerbang Internasional bagian selatan untuk Jawa Tengah. Data yang diperlukan berasal dari Departemen Perindustrian dan Perdagangan sebagai data sekunder, sedangkan data primer didapatkan dari hasil wawancara yang sudah dipersiapkan terlebih dahulu wawancara dilakukan di tempat uasaha bagi industry kecil, sehingga sambil wawancara dapat dilakukan pula pengamatan langsung mengenai aktivitas perusahaan.Tehnis anaisa data dilakukan dengan : (1) anaisa kualitatif, yaitu analisa dari keterangan – keterangan diperoleh; (2) analisa kuantitatif, yaitu analisa yang didapatkan dari tabulasi sehingga didapatkan dari tabulasi sehingga didapatka kesimpulan dari penelitian. Hasil pembahasan penelitian diketahui bahwa proyek usaha untuk berkembang untuk industry pangan sebesar 60%,industry bahan bangunan bangunan 80% dan industry kerajinan kayu sebesar 70%.Program bapak angkat yang berkaitan dapat dibedakan menjadi keterkaitan produksi dan non produksi. Keterkaita produksi dapat mengambil dua bentuk, yaitu: (1) berupa pembelian produksi industry kecil sebagai input industry besar (pola sub kontrak); (2) Keterkaitan antara usaha kecil dengan usaha perdaganga yang lebih besar (pola dagang); (3) Keterkaitan non produksi dapat berupa pembelian produk-produk usaha “anak” yang hanya sebagai unsure pendukung usaha “bapak”.Kedua pola keterkaitan (sub kontrak dan dagang) pada prinsipnya dapat sangat menunjang usaha kecil. Keterkaitan antara industry kecil dengan pedagang yang lebih besar akan sangat menguntungkan industry kecil karena pemasaran lebih menjamin.Perubahan yang terjadi dengan munculnya kebijakan aanya kemitraan antara pengusaha kecil dengan pengusaha besar dalam bidang modal dan manajemen.Kata Kunci : Pengembangan, Kerajinan, Umum. Sukoharjo]]>
<![CDATA[PENGARUH PELIMPAHAN PEMUNGUTAN PAJAK BUMI DAN BANGUNAN SEKTOR PEDESAAN DAN PERKOTAAN MENJADI PAJAK DAERAH TERHADAP REALISASI PENERIMAANNYA DI KABUPATEN KLATEN ]]>
<![CDATA[Hadi Samanto]]>
<![CDATA[ Jurnal Akuntansi dan Pajak Vol 20, No 01 (2019): Jurnal Akuntansi dan Pajak, Vol. 20 No. 1, Juli 2019 ]]>
Publisher : <![CDATA[ITB AAS INDONESIA ]]>
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DOI: 10.29040/jap.v20i1.538
<![CDATA[Mengetahui pengaruh pelimpahan pemungutan Pajak Bumi dan Bangunan Sektor Pedesaan dan Perkotaan (PBB-P2) dari pajak pusat menjadi pajak daerah Kabupaten Klaten dengan diikuti tingkat realisasi PBB-P2 dan target penerimaannya dalam subjek penelitian sehingga hasil yang didapatkan juga mencakup tersedianya data dan informasi terkait dampak pelimpahan tersebut. Populasi dalam penelitian ini adalah adalah data realisasi pendapatan pajak daerah di Kabupaten Klaten. Sedangkan sampelnya adalah data pendapatan pajak daerah selama kurun waktu tahun, yaitu dari tahun 2013 sampai dengan tahun 2017. Hasil dari penelitian ini menunjukkan bahwa secara parsial variabel PBB berpengaruh positif dan signifikan terhadap pajak daerah. Pengalihan pemungutan PBB dari pemerintah pusat ke pemerintah daerah Kabupaten Klaten ternyata berdampak positif, terbukti dengan peningkatan pendapatan Pajak Bumi dan Bangunan (PBB) setiap tahun mengalami kenaikan yang signifikan. Sehingga diharapkan dari pendapatan pajak daerah yang semakin meningkat akan meningkatkan pula kesejahteraan masyarakat di Kabupaten Klaten.]]>
<![CDATA[PENGARUH KESESUAIAN KOMPENSASI, PENGENDALIAN INTERNAL DAN GOOD CORPORATE GOVERNANCE TERHADAP PENCEGAHAN FRAUD ]]>
<![CDATA[Hadi Samanto]]>;
<![CDATA[Yuwita Ariessa Pravasanti]]>;
<![CDATA[Sinta Agus Saputra]]>
<![CDATA[ Jurnal Akuntansi dan Pajak Vol 22, No 2 (2022): JAP : Vol. 22, No. 2, Agustus 2021 - Januari 2022 ]]>
Publisher : <![CDATA[ITB AAS INDONESIA ]]>
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DOI: 10.29040/jap.v22i2.4292
<![CDATA[This research aims to find out the effect of Compensation Suitability, Internal Control and Good Corporate Governance on Fraud Prevention in Syariah Solo Hotels. The type of data used in this study is primary data in the form of compensation conformity questionnaires, internal control and Good Corporate Governance affecting fraud prevention. The population used in this study is all employees consisting of each Department in Hotel Syariah Solo as many as 88 Karywan. Sampling using the formula Slovin and obtained a sample of 47 respondents. The data anlaisis technique uses multiple linear regression analysis with the help of the SPSS program version 18.00. Results of analysis of research data: 1) Conformity of compensation, internal control and Good Coroporate Government simultaneously had an effect of 52.7% on fraud prevention in Hotel Syariah Solo; 2) The suitability of compensation has no significant effect on fraud prevention in Hotel Syariah Solo; 3) Internal control has no significant effect on the variables of fraud prevention in Hotel Syariah Solo; and 4) There is a significant influence on Good Corporate Government on fraud prevention variables.]]>
<![CDATA[Analisis Penilaian Tingkat Kesehatan Bank dengan Metode RGEC Pada PT Bank BRI Syariah (Persero) 2013-2018 ]]>
<![CDATA[Hadi Samanto]]>;
<![CDATA[Nurul Hidayah]]>
<![CDATA[ Jurnal Ilmiah Ekonomi Islam Vol 6, No 3 (2020): JIEI : Vol.06, No. 03, 2020 ]]>
Publisher : <![CDATA[ITB AAS INDONESIA Surakarta ]]>
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DOI: 10.29040/jiei.v6i3.1479
<![CDATA[The purpose of this research is to determine the influence of the four aspects of RGEC on the assessment of the bank's health level at PT Bank Rakyat Indonesia Syariah. This research uses RGEC method consisting of risk profile, good corporate governace, earning and capital. The sampling techniques in this study used saturated sample methods. And the sample used in this study is the financial statements of PT. Bank BRI Syariah from 2013 to 2018. As one of the sharia public banks in Indonesia, BRI Syariah Tbk bank must maintain the bank's health level in the following years in order to maintain public trust, customers and stake holders towards BRI Syariah Tbk bank. There are several assessment indicators in certain years that fluctuate, this needs to be considered so that in the following years the indicator is maintained stability so as not to adversely affect performance. PT Bank BRI Syariah Tbk also needs to lower operating costs from rank 5 which is unhealthy to rank 1 very healthy in order to maintain the company's performance by increasing profit, especially operating profit. PT Bank BRI Syariah Tbk also needs to lower the percentage rate of Earnings (Rentability) from unhealthy, unhealthy, healthy enough to be a healthy or very healthy rating, with the aim of ordering PT. Bank BRI Syariah Tbk has a higher profit.]]>
<![CDATA[PEMBINAAN KEMANDIRIAN DAN PENGEMBANGAN USAHA TERHADAP DESA ANGGUR DESA NGROTO KISMANTORO WONOGIRI ]]>
<![CDATA[Rukmini Rukmini]]>;
<![CDATA[Suprihati Suprihati]]>;
<![CDATA[Suhesti Ningsih]]>;
<![CDATA[LMS Kristiyanti]]>;
<![CDATA[Sri Laksmi Pardanawati]]>;
<![CDATA[Hadi Samanto]]>
<![CDATA[ BUDIMAS : JURNAL PENGABDIAN MASYARAKAT Vol 3, No 1 (2021): BUDIMAS : VOL. 03 NO. 01, 2021 ]]>
Publisher : <![CDATA[LPPM ITB AAS Indonesia Surakarta ]]>
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DOI: 10.29040/budimas.v3i1.1876
<![CDATA[Kemandirian desa merupakan kemampuan yang dimiliki pemerintah desa dan masyarakat dalam meningkatkan kesejahteraan melalui potensi Sumber Daya Manusia. Demikian juga yang dilakukan oleh Desa Ngroto yang berlokasi di Kecamatan Kismantoro Wonogiri. Salah satu usaha yang sedang dirintis adalah budidaya anggur dengan memanfaatkan lahan kosong di rumah masing masing warga dan produk olahan makanan kecil. Masalah yang dihadapi yaitu bagaimana mendistribusikan produk hasil olahan pangan maupun hasil panen anggur agar berdaya saing di luar desa Ngroto paling tidak sampai menembus wilayah kabupaten Wonogiri. Tujuan dilakukan Pengabdian masyarakat yaitu Mengklasifikasi produk unggulan dan menyusun langkah langkah pengembangan, menggali kemampuan SDM yang ada di desa Ngroto, membuat usaha mandiri dan membuka lapangan kerja. Metode yang digunakan adalah ceramah, pelatihan pembukuan sederhana, pelatihan pengembangan usaha dan strategi pemasaran yang tepat metode ini untuk kelompok pengusaha olahan makanan kecil sedangkan untuk pengembangan budidaya anggur dilakukan peninjauan ke lokasi penanaman anggur yang didampingi oleh ahli bidang budidaya tanaman dari Kagama serta Tanya jawab dari anggota Kelompok usaha Kata Kunci : Kemandirian, pengembangan usaha]]>
