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<![CDATA[Pengaruh Biaya Produksi terhadap Laba Kotor ]]>
<![CDATA[Asep Mulyana]]>
<![CDATA[ Organum: Jurnal Saintifik Manajemen dan Akuntansi Vol 1, No 1 (2018): Organum: Jurnal Saintifik Manajemen dan Akuntansi, June 2018 ]]>
Publisher : <![CDATA[Universitas Winaya Mukti ]]>
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DOI: 10.35138/organum.v1i1.21
<![CDATA[This research is to determine the influence of the production costs of PT Indo Rama Synthetics Tbk and PT. Pan Brothers Tbk on gross profit. This research used financial statements data from financial reports that published from 2011-2015 in Indonesia Stock Exchange (Bursa Efek Indonesia). Data analysis in this research used descriptive analysis, normality test, correlation, and coefficient test of determination, while in the research hypothesis testing using the t-test. The result of this research proved that production cost had a correlation value at 78%, which means had a strong correlation, a coefficient determination at 60.8% and the rest 39.2% influenced by another factor. The result of regression analysis = Y: 167.628, 498 + 0,071X had significant effect because t-value = 3.522 > t-table = 1.833 with significance value 0.008 > 0.05.]]>
<![CDATA[Pengaruh Biaya Operasional dan Perputaran Persediaan terhadap Laba Bersih ]]>
<![CDATA[Asep Mulyana]]>;
<![CDATA[Debora Tri Oktarina Pethy]]>
<![CDATA[ Organum: Jurnal Saintifik Manajemen dan Akuntansi Vol 1, No 2 (2018): Organum: Jurnal Saintifik Manajemen dan Akuntansi, December 2018 ]]>
Publisher : <![CDATA[Universitas Winaya Mukti ]]>
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DOI: 10.35138/organum.v1i2.41
<![CDATA[This study aims to determine how much influence the operational costs and inventory turnover on net income at PT Ultrajaya Milk Industry & Trading Company Tbk., both partially and simultaneously. The research method used is descriptive with a quantitative approach, while the statistical method used is multiple linear regression by first testing the classical assumptions using the SPSS V.25 program. The results of this study indicated that the data tested were standard with the results of the normality test using the Kolmogorov Smirnov (K-S) table and scatterplot, correlation coefficient tests. The data used in this study was taken from the company's annual financial report of PT Ultrajaya Milk Industry & Trading Company Tbk., for seven years, namely the period 2011-2017. It showed a very strong relationship, and partially operational costs affected net income, while inventory turnover did not affect net income. Also, simultaneously, operational costs and inventory turnover affected net income.]]>
<![CDATA[Pengaruh Penjualan dan Biaya Operasional terhadap Laba Bersih pada PT Indocement Tunggal Prakarsa (Persero) Tbk Periode Tahun 2010-2017 ]]>
<![CDATA[Endang Susilawati]]>;
<![CDATA[Asep Mulyana]]>
<![CDATA[ Organum: Jurnal Saintifik Manajemen dan Akuntansi Vol 1, No 2 (2018): Organum: Jurnal Saintifik Manajemen dan Akuntansi, December 2018 ]]>
Publisher : <![CDATA[Universitas Winaya Mukti ]]>
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DOI: 10.35138/organum.v1i2.33
<![CDATA[This study aims to determine the influence of sales and operational costs on the net income both partially and simultaneously of PT Indocement Tunggal Prakarsa, Tbk. from 2010 to 2017. The type of research is descriptive verification by quantitative methods. Based on the results of the research showed that the sales and operational costs influence the net income simultaneously. Partially, sales and operational costs influenced on the net income.]]>
<![CDATA[PENINGKATAN PENDAPATAN ASLI DAERAH KOTA BANDUNG: STUDI PENGARUH PAJAK DAERAH DAN RETRIBUSI DAERAH TAHUN 2009-2013 ]]>
<![CDATA[Asep Mulyana]]>
<![CDATA[ Ekspansi: Jurnal Ekonomi, Keuangan, Perbankan, dan Akuntansi Vol 10 No 1 (2018) ]]>
Publisher : <![CDATA[Jurusan Akuntansi Politeknik Negeri Bandung ]]>
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DOI: 10.35313/ekspansi.v10i1.1180
<![CDATA[Abstract: The purpose of this study was to determine the effect of the development of Regional Taxes and Regional Retribution on increasing Regional Original Revenue (PAD). The research method used is quantitative descriptive analysis. that is, the presentation of data in the form of numbers. This research consists of two independent variables, namely Regional Taxes and Regional Retribution. The classic assumption test used is normality test, multicollinearity autocorrelation test, and heteroscedasticity test. The data analysis model used is multiple linear regression analysis. The results showed the highest growth rate in 2011 reached 45.21% while the realization of PAD revenue which showed the lowest growth rate was in 2010 which was only 15.42%. The average growth of PAD revenue in Bandung in 2009-2013 was 22.19%, while in descriptive statistics it was Rp.812.20 billion. The test results show that the Regional Tax has a significant effect while the Regional Retribution has no significant effect on the Bandung City PAD. Simultaneously, Bandung City PAD is 100% influenced by regional taxes and retribution. Keywords: Regional Taxes, Regional Retribution, Regional Income]]>
<![CDATA[INFLUENCE OF SALES AND QUALITY COSTS ON NET INCOME ]]>
<![CDATA[Asep Mulyana]]>
<![CDATA[ ENSAINS JOURNAL Vol 3, No 1 (2020): ENSAINS Journal Januari 2020 ]]>
Publisher : <![CDATA[UNIVERSITAS KEBANGSAAN ]]>
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DOI: 10.31848/ensains.v3i1.374
<![CDATA[Abstract: This study aims to determine (1) the effect of simultaneous sales and quality costs on net income, (2) the effect of partial sales on net income, (3) the effect of cost of quality on net income at PT Ultra Jaya Milk Industry & Trading Company Tbk. By using financial statements from 2011-2017. This research uses quantitative methods and is analyzed using multiple regression analysis. The results of the study show that the results of t count sales are 4.404 while t table = 2.776 then t count> t table. While the significance value of t hitug sales variable is 0.007 <0.05. Based on these results, sales have a positive and significant effect on net income. the result of t count quality cost is 4.088 while t table = 2.776 then t count> t table. While the significance value of the t variable sales variable is 0.009 <0.05. Based on these results, quality costs have a positive and significant effect on net income. Based on this study, it can be seen that F count shows a value of 12.592, which means greater than F table, which is equal to 6.94 with a significant value of 0.019 <0.05. This shows that the regression model can be used to predict sales variables and quality costs to net income and there is a simultaneous influence between sales and quality costs on net income.Keyword: Sales, quality costs, and net profit]]>
<![CDATA[ANALISA PENGARUH PAJAK DAERAH DAN RETRIBUSI DAERAH TERHADAP PENDAPATAN ASLI DAERAH KOTA TANGERANG SELATAN ]]>
<![CDATA[Asep Mulyana]]>
<![CDATA[ Jurnal Akuntansi Bisnis dan Ekonomi Vol. 4 No. 2 (2018): Jurnal Akuntansi Bisnis dan Ekonomi (JABE) ]]>
Publisher : <![CDATA[Universitas Widyatama ]]>
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DOI: 10.33197/jabe.vol4.iss2.2018.187
<![CDATA[This research method using descriptive and verification method. The descriptive method aims to test a fairly clear picture of the object under study and draw conclusions based on research conducted. While research method verification aims to estimate (estimate) and hypothesis testing (testing hypothesis). In testing the hypothesis author using the t-test for the hypothesis of partial and simultaneous F test for the hypothesis. While statistical tools such as regression, correlation, and a determination made through SPSS for Windows 20.0, by first doing a classic assumption test including normality test, autocorrelation, multicollinearity, and heteroscedasticity.]]>
<![CDATA[ANALISIS PENGARUH PAJAK HOTEL DAN RESTORAN TERHADAP PENDAPATAN ASLI DAERAH (PAD) ]]>
<![CDATA[Asep Mulyana]]>;
<![CDATA[Risma Budianingsih]]>
<![CDATA[ Jurnal Akuntansi Bisnis dan Ekonomi Vol. 5 No. 1 (2019): Jurnal Akuntansi Bisnis dan Ekonomi (JABE) ]]>
Publisher : <![CDATA[Universitas Widyatama ]]>
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DOI: 10.33197/jabe.vol5.iss1.2019.235
<![CDATA[Locally-generated revanue is the revenue from local taxes, separated regional wealth management and other income. Hotels and restaurants are potential sectors in increasing the effectiveness of hotel and restaurant tax revenues and the contributions provided by hotels and restaurants can spur the economic development of Bandung. The purpose of this study to determine the effect of hotel and restaurant tax on PAD Bandung. The research was conducted at Bandung Revenue Department. The method of analysis used is qualitative research method with descriptive mass formulation approach that is analyzing data of influence of hotel and restaurant tax of year 2011-2016. The data used in this research is secondary data. The statistical test used in this research is doubled linear regression method, and hypothesis test. The results showed that there is influence from hotel tax and restaurant tax to PAD in the year 2011-2016 amounted to 47,511.]]>
<![CDATA[ADMINISTRATIVE & GENERAL COSTS ON NET PROFIT ]]>
<![CDATA[Asep Mulyana]]>;
<![CDATA[Endang Susilawati]]>
<![CDATA[ Jurnal Akuntansi Bisnis dan Ekonomi Vol. 7 No. 1 (2021): Jurnal Akuntansi Bisnis dan Ekonomi (JABE) ]]>
Publisher : <![CDATA[Universitas Widyatama ]]>
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DOI: 10.33197/jabe.vol7.iss1.2021.634
<![CDATA[This study aims to determine the effect of general & administrative costs on net income. The method used in this research is descriptive statistical method. The type of research used is quantitative. The results of the study show that the cost of raw materials partially has a significant effect on net income]]>
<![CDATA[PENGARUH PENGGUNAAN TEKNOLOGI INFORMASI KOMPUTER DAN IMPLEMENTASI PENGGUNAAN FASILITAS TERHADAP KEBIJAKAN PENDIDIKAN DAN PENINGKATAN MUTU MENGAJAR GURU SEKOLAH MENGAH KEJURUAN (SMK) AL-FALAH BANDUNG ]]>
<![CDATA[Asep Mulyana]]>;
<![CDATA[Jojo Sudarjo]]>
<![CDATA[ Management and Entrepreneurship Journal Vol 3 No 1 (2020): Maret ]]>
Publisher : <![CDATA[Universitas Nurtanio Bandung ]]>
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<![CDATA[ABSTRAK Tujuan penelitian ini untuk menguji dan menganalisis pengaruh teknologi informasi dan implementasi kebijakan pendidikan dan besaran kontribusi teknologi informasi dan implementasi kebijakan pendidikan terhadap mutu pelayanan sekolah pada SMK Al-Falah di Bandung. Penelitian ini menggunakan pendekatan tipe penelitian deskriptif. Penelitian dilaksanakan pada SMK Al-Falah di Bandung. Sampel penelitian sebanyak 40 responden tenaga pendidik dan kependidikan pada SMK Al-Falah di Bandung. Data penelitian dikumpulkan dengan alat kuestioner model skala likert dengan lima pilihan yang telah terbukti memiliki tingkat validitas dan reliabilitas yang dipersyaratkan. Teknik analisis data menggunakan bantuan program SPSS version 20 for Windows.Kata kunci: Teknologi Informasi; Implementasi Kebijakan Pendidikan; Mutu Pelayanan Sekolah ]]>
<![CDATA[IMPLEMENTATION OF TAX COLLECTION TO INCREASE INDIVIDUAL INCOME TAX REVENUE: IMPLEMENTATION OF TAX COLLECTION TO INCREASE INDIVIDUAL INCOME TAX REVENUE ]]>
<![CDATA[Endang Susilawati]]>;
<![CDATA[Asep Mulyana]]>
<![CDATA[ Accounting Research Journal Vol. 1 No. 2 (2023): March ]]>
Publisher : <![CDATA[Department of Accounting, Faculty of Economics, Universitas Nurtanio Bandung ]]>
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DOI: 10.56244/accrual.v1i2.691
<![CDATA[ This study aims to determine the implementation of taxcollection to increase personal income tax revenue whether there is abig effect after billing individuals’ domestic private person. Taxeshave a very large role in generating domestic cash receipts in order torealize continuity and increase in national development. The methodused in this research is a quantitative method with a descriptiveapproach and the data used is secondary data. The results of the studyshow that partially Billing does not have a significant effect onIndividual Income Tax Receipts. Keywords: Implementation of Tax Collection, Increasing IndividualIncome Tax Revenue]]>
