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All Journal Media Mahardhika JBIMA (Jurnal Bisnis dan Manajemen) Jurnal Kewarganegaraan Journal of Accounting and Finance (JACFIN)
Maftukhin Maftukhin
Fakultas Ekonomi Dan Bisnis, Universitas Muhadi Setiabudi
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Social Sciences Other

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Pengaruh Informasi Beasiswa dan Status Sosial Terhadap Peminatan Calon Mahasiswa Baru di Universitas Muhadi Setiabudi Mukson Mukson; Nur Khojin; Maftukhin Maftukhin
JBIMA (Jurnal Bisnis dan Manajemen) Vol 7 No 2 (2019): JBIMA (Jurnal Bisnis dan Manajemen)
Publisher : Universitas Peradaban

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Abstract

This study analyzes the effect of scholarship information and social status on the intention of prospective new students at Muhadi Setiabudi University, Brebes. The purpose of this study was to find out and analyze scholarship information and social status towards the intention of prospective new students at Muhadi Setiabudi University. The research method used in this research is quantitative descriptive method. The population and sample of this study were prospective new students of Muhadi Setiabudi University, especially those who registered through the Bidikmisi application, totaling 76 new students. The results showed that the Scholarship Information and Social Status had a positive effect on the intention of prospective new students at Muhadi Setiabudi University, Brebes.
Sistem Akuntansi dan Pengendalian Internal Terhadap Keberhasilan UMKM di Kecamatan Losari Susi Sunanti; Maftukhin; Titi Rahmawati
Jurnal Kewarganegaraan Vol 6 No 2 (2022): September 2022
Publisher : UNIVERSITAS PGRI YOGYAKARTA

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (391.037 KB) | DOI: 10.31316/jk.v6i2.1706

Abstract

Abstrak Penelitian ini bertujuan untuk mengetahui: pengaruh sistem akuntansi dan pengendalian internal secara parsial serta simultan terhadap keberhasilan UMKM. Jenis penelitian ini adalah kuantitatif. Populasi penelitian ini adalah anggota UMKM dengan menggunakan jumlah sampel sebanyak 86 responden. Metode pengumpulan survey dengan cara membagikan kuisioner pada responden baik secara langsung maupun melalui online menggunakan google form. Teknik penentuan jumlah sampel dalam penelitian menggunakan teknik purpose sampling. Analisis yang digunakan adalah analisis regresi linear berganda dengan menggunakan program SPSS 25. Hasil penelitian menyatakan bahwa: 1) sistem akuntansi berpengaruh secara parsial terhadap keberhasilan UMKM dengan kontribusi sebesar 32,4%. 2) pengendalian internal berpengaruh secara parsial terhadap keberhasilan UMKM dengan kontribusi sebesar 52,3%. 3) sistem akuntansi dan pengendalian internal berpengaruh secara simultan terhadap keberhasilan UMKM dengan kontribusi 52,3%. Keberhasilan UMKM dapat dijelaskan oleh variasi dari dua variabel independen sebesar 45,4%. Perlu adanya perhatian lagi dari pemerintan setempat agar UMKM semakin berkembang. Kata Kunci: Sistem Akuntansi, Pengendalian Internal, Keberhasilan UMKM. Abstract This study aims to determine: the influence of the accounting system and internal control partially and simultaneously on the success of MSMEs. This type of research is quantitative. The population of this study was members of MSMEs using a total sample of 86 respondents. The method of collecting surveys by distributing questionnaires to respondents both directly and online using google forms. The technique of determining the number of samples in the study uses the purpose sampling technique. The analysis used was multiple linear regression analysis using the SPSS 25 program. The results of the study stated that: 1) the accounting system partially affects the success of MSMEs with a contribution of 32.4%. 2) internal control partially affects the success of MSMEs with a contribution of 52.3%. 3) the accounting system and internal control simultaneously affect the success of MSMEs with a contribution of 52.3%. The success of MSMEs can be explained by the variation of two independent variables of 45.4%. There needs to be more attention from the local government so that MSMEs will grow. Keywords: Accounting System, Internal Control, Success of MSMEs.
Pengaruh Tuntutan Pendidikan, Pemahaman Akuntansi dan Ukuran Usaha Terhadap Penyajian Laporan Keuangan Berdasarkan Sak Etap (Studi Empiris pada UMKM di Wilayah Kab. Brebes) Ayusa Nitasari; Maftukhin; Andi Yulianto; Amelia Sholeha; Afti Sulastri
Journal of Accounting and Finance (JACFIN) Vol. 1 No. 1 (2019): Februari
Publisher : Universitas Muhadi Setiabudi

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Abstract

Micro, Small and Medium Enterprises (MSMEs) are one of the factors driving the Indonesian economy. However, in reality, MSME players are still experiencing difficulties in the capital sector because they are constrained by the preparation of financial statements. This study aims to determine and analyze the influence of educational demands, understanding accounting and business size on the presentation of financial statements based on SAK ETAP on MSMEs in the Brebes Regency area. The sample of this study was 108 business actors consisting of small and medium enterprises located in three districts, namely Ketanggungan, Kersana and Banjarharjo Districts. Data collection in this study used questionnaires as research instruments. Test research instruments using validity and reliability tests. The hypothesis test uses a regression test preceded by a normality test, a multicollinearity test and a heteroskedasticity test. Furthermore, hypothesis testing is carried out using multiple regression tests. Keywords: Sales Volume, Operating Cost, Room Price and Net Income. The results showed that educational demands did not have a significant effect on the presentation of financial statements based on SAK ETAP, there was a positive influence on accounting understanding, and business size on the presentation of financial statements in accordance with SAK ETAP, there was a simultaneous influence of educational demand variables, understanding accounting and business size on the presentation of financial statements based on SAK ETAP.
Pengaruh Turnover dan Inventory Turnover terhadap Perubahan Laba pada Perusahaan Pertambangan yang Terdaftar di Bursa Efek Indonesia (Studi Kasus Pada Perusahaan Pertambangan Periode 2012-2016) Dewi Ningsih; Maftukhin; Indah Dewi Mulyani; Ayusa Nitasari; Amelia Sholeha
Journal of Accounting and Finance (JACFIN) Vol. 1 No. 2 (2019): Agustus
Publisher : Universitas Muhadi Setiabudi

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Abstract

This study aims to determine the effect of liquidity ratios and activity ratios on changes in earnings in mining companies listed on the Indonesia Stock Exchange (IDX). Of the two types of rations the researchers conducted tests for (1) find out the Current Ratio on changes in profits of mining companies Stock Exchange (IDX) (2) Knowing the effect of the Quick Ratio on changes in profit of mining companies listed on the Indonesia Stock Exchange (IDX) (3) knowing the effect of Total Asset Turnover on changes in profits of mining companies listed on the Indonesia Stock Exchange (IDX) (4) Knowing the effect of Inventory Turnover on changes profits on mining companies listed on the Indonesia Stock Exchange (IDX) (5) Knowing the effect of the Current Ratio, Quick Ratio, Total Asset Turnover, Inventory Turnover on changes in mining profits listed on the Indonesia Stock Exchange (IDX). The population used in this study is a mining company listed on the Indonesia Stock Exchanges (IDX). While the selection of samples in taken using the purposive sampling method. The number of samples is 14 mining companies listed on the Indonesia Stock Exchange (IDX) in the 2012-2016 period. The data obtained is secondary data with using the classical assumption testing documentation data used in this study is to use the Multicollinearity test, normality test, Autocorrelation test, Heteroscedasticity test and linearity test. Data analysis used for hypothesis Testing is to use multiple regression analysis techniques.
Pengaruh Penerimaan Pajak Kendaraan Bermotor dan Bea Balik Nama Kendaraan Bermotor terhadap Pendapatan Asli Daerah untuk Pembangunan di Kabupaten Brebes Tahun 2008-2017 (Studi Empiris pada BPPKAD Kabupaten Brebes) Tuti Alawiyah; Maftukhin; Andi Yulianto; Anisa Sains Kharisma; Yenny Ernitawati
Journal of Accounting and Finance (JACFIN) Vol. 1 No. 1 (2019): Februari
Publisher : Universitas Muhadi Setiabudi

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Abstract

This research was conducted at the Regional Financial and Asset Management Revenue Agency (BPKAD) of Brebes Regency. This study was conducted to determine the variables of motor vehicle tax and motor vehicle name return duties which have a partial or simultaneous effect on local original income. This research was conducted at the BPKAD office, Brebes Regency during the period 2008-2017. Based on the statistical results, the value of the motor vehicle tax calculation (X1) of 5,544 is greater than the ttabel of 2,365 this result shows that the motor vehicle tax affects the original income of the region. The calculated value of motor vehicle name reversal duty (X2) 1.298 is smaller than the 2.365 result shows that the motor vehicle name reversal duty has no effect on the original income of the region. Then the calculated F value of 43,179 is greater than F table 4.46 indicates that there is a simultaneous effect of motor vehicle tax and motor vehicle name duty on the original income of the county. Based on the Determination test, it shows a figure of 0.925. These results show that the effect of motor vehicle tax and motor vehicle name duty on local revenue is 92.5%.
Analisis Return on Assets (ROA) dan Return on Equity (ROE) terhadap Harga Saham Evatul Djannah; Roni; Maftukhin; Dwi Harini; Indah Dewi Mulyani
Journal of Accounting and Finance (JACFIN) Vol. 1 No. 2 (2019): Agustus
Publisher : Universitas Muhadi Setiabudi

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Abstract

The development of the capital market that is as tight as possible has resulted in many companies seeking business capital by conducting Initial Public Offerings (IPOs) in the capital market. This turned out to be well captured by the Indonesian banking industry and even some Indonesian banks had good stock performance so that they were included in the Location Quotient 45 (LQ) stocks. There are many things that can affect stock prices so research is needed on factors that affect stock prices, especially banking. The data obtained using secondary data, with the number of samples used were 5 public companies that were included in banking stocks in LQ45 and the analysis used was descriptive analysis, classical hypothesis testing and multiple regression analysis using the SPSS program. The results of the analysis reveal that simultaneous Return on Assets (ROA), and Return on Equity (ROE) do not affect the stock price and both can explain changes in stock prices weakly. Partially ROA has no effect on stock price nor does ROE affect stock price
Pengaruh Akuntabilitas Laporan Keuangan Dana Desa dan Ketaatan Peraturan Perundang-undangan terhadap Kualitas Kinerja Bendahara Desa Veronika Hutapea; Maftukhin; Hilda Kumala Wulandari; Roni; Anisa Sains Kharisma
Journal of Accounting and Finance (JACFIN) Vol. 1 No. 2 (2019): Agustus
Publisher : Universitas Muhadi Setiabudi

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Abstract

Compliance with laws and regulations is an important part that is directly related to the accountability of the performance of government agencies. This study aims to determine and analyze the effect of: accountability of village fund financial statements, compliance with laws and regulations, and accountability of village fund financial statements and compliance with laws and regulations on the quality of performance of village treasurers. The population in the study was 40 village treasurers. Sample selection uses a saturated sampling technique. The data used is primary data. Data collection in this study used questionnaires as research instruments. Test research instruments using validity and reliability tests. The hypothesis test uses a multiple regression test preceded by a normality test, a multicollinearity test and a heteroskedasticity test. Hypothesis testing using SPSS. The theoretical basis used is the theory of accountability of village fund financial statements, compliance with laws and regulations and the quality of performance of the village treasurer. The results showed that: the accountability of village fund financial statements partially has a significant effect on the quality of the village treasurer's performance, partial compliance with laws and regulations does not have a significant effect on the quality of the village treasurer's performance, the accountability of village fund financial statements and compliance with laws and regulations simultaneously have a significant effect on the quality of village treasurer's performance.
Pengaruh Tingkat Suku Bunga dan Jangka Waktu terhadap Kredit Macet (Studi Kasus pada Koperasi Syariah Masyarakat Kertasinduyasa) Sholikha Puji Astuti; Andi Yulianto; Dumadi; Amelia Sholehah; Maftukhin
Journal of Accounting and Finance (JACFIN) Vol. 1 No. 2 (2019): Agustus
Publisher : Universitas Muhadi Setiabudi

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Abstract

The purpose of this research is to determine the effect of interest rates and term to non performing loans. This research was conducted in the Koperasi Syariah Masyarakat Kertasinduyasa with a population of 50 respondents. The data collection method in this research is done by distributing questionnaires to respondents who have non performing loan in the cooperative. The data analysis used was an instrument test which included validity test and realibility test, classic assumption test which include normality test, multicollinearity test, and heteroscedasticity test, hypothesis test which include t test and f test, and determination correlation test. From the results of the test conducted, it is concluded that there is a significant influence on the variable interest rate on the non performing loan variable with a significance value of 0,007 < 0,05, while the time period variable has no significant effect on the non performing loan variable with a significance value of 0,872 > 0,05.
Analisis Pengaruh Penerimaan Pajak Daerah dan Retribusi Daerah terhadap Peningkatan Pendapatan Asli Daerah Kabupaten Brebes Afti Sulastri; Maftukhin; Azizah Indriyani; Dumadi; Titi Rahmawati
Journal of Accounting and Finance (JACFIN) Vol. 2 No. 1 (2020): Februari
Publisher : Universitas Muhadi Setiabudi

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Abstract

This study aims to analyze the effect of local tax revenues and regional levies on local revenues in Brebes Regency. This study used 60 samples of reports on the realization of local taxes, regional levies and original regional income, each of which consisted of January-December 2015 - 2019 at the Brebes Regency BPPKAD agency. Samples were selected using the judgement sampling method. The data type used is secondary data. Data analysis using descriptive statistics, classical assumption testing, hypothesis testing and multiple regression analysis. The variables used in this study are local taxes and regional levies as independent variables, local original income as dependent variables. The results of this study showed that the results of the t test obtained t-count 18,437 > t-table 2,002 and Sig. 0.000 < 0.05 that partially the local tax had a significant effect on the original income of the area, the results of the t test were obtained t-count 3.058 > t-table 2.002 and Sig. t 0.003 < 0.05 that partially the regional levy had a significant effect on the original income of the county, and the test results of the F test, the F value calculated 414.542 > F table 3.16 and Sig. 0.000 < 0.05 that simultaneously the local tax and local levies have a significant effect on local revenues.
Pengaruh Set Kesempatan Investasi, Pertumbuhan Laba dan Konservatisme terhadap Kualitas Laba pada Perusahaan Terdaftar di Bursa Efek Indonesia Siti Rofiqoh; Maftukhin; Roni; Dumadi; Slamet Bambang Riono
Journal of Accounting and Finance (JACFIN) Vol. 2 No. 1 (2020): Februari
Publisher : Universitas Muhadi Setiabudi

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Abstract

This study was conducted to obtain empirical evidence regarding the effect of investment opportunity sets, profit growth and conservatism on earnings quality with the object of research being trade, service and investment sector service companies listed on the IDX from 2015 to 2019. The method used to determine the sample in this study is by using a purposive side technique so that 41 companies are obtained from the total listed companies as many as 167 companies. The data processing analysis technique uses the SPSS application. The results show that the investment opportunity set has no effect on earnings quality. Meanwhile, profit growth and conservatism have a positive effect on earnings quality.
Co-Authors Afti Sulastri Amelia Sholeha Amelia Sholehah Andi Yulianto Anisa Sains Kharisma Ayusa Nitasari Azizah Indriyani Bambang Kuryanto Dewi Ningsih Dewi Safitri Dumadi Dumadi Dwi Harini Evatul Djannah Hilda Kumala wulandari Ika Supratiwi Indah Dewi Mulyani Ma’rifatul Indra Oktaviani Melly Pitria Indriani Mukson Mukson Nasiruddin, Nasiruddin Nur Afridah Nur Khojin Riono, Slamet Bambang Roni Sholikha Puji Astuti Siti Rofiqoh Susi Sunanti TITI RAHMAWATI Turidah Turidah Tuti Alawiyah Veronika Hutapea Yenny Ernitawati Yenny Ernitawati