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All Journal Jurnal Revenue : Jurnal Ilmiah Akuntansi Jurnal Cahaya Mandalika Jurnal Bina Bangsa Ekonomika Journal of Applied Accounting And Business (JAAB) Forum Ilmiah Pendidikan Akuntansi (FIPA) Jurnal Pengabdian Mandiri
Maryanto Maryanto
Sekolah Tinggi Ilmu Ekonomi Sakti Alam Kerinci
Humanities Economics, Econometrics & Finance Education Languange, Linguistic, Communication & Media Social Sciences Other

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Pengaruh Pengelolaan Keuangan Daerah Dan Good Governance Terhadap Kinerja Pemerintah Daerah Kabupaten Kerinci Maryanto Maryanto
Journal of Applied Accounting and Business Vol 2 No 1 (2020): JAAB - Juni 2020
Publisher : LPPM Politeknik Jambi

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (745.242 KB) | DOI: 10.37338/jaab.v2i1.118

Abstract

This study aims to determine the Effect of Regional Financial Management and Good Governance on Government Performance in Kerinci Regency simultaneously and partially. The population of this study is employees at the Kerinci Regency, using the sampling technique that is purposive sampling. Respondents in the study are from the parts or devices related to this study. The number of respondents in this study amounted to 75 respondents. Data was collected by a questionnaire that had been tested for validity and reliability. The data analysis technique used is multiple regression. The results of the study show that Regional Financial Management has an effect on Government Performance in Kerinci Regency, this is evidenced by t count > t table (3.670 > 1,99346). Good Governance has an effect on Government Performance in Kerinci Regency, this is proved by t count > t table (6,072 > 1,99346). Simultaneously there is a significant influence between Regional Financial Management and Good Governance on Government Performance in Kerinci Regency that can be proven by F count > F table (37,508 > 3,12). The magnitude of the influence of Regional Financial Management and Good Governance on Government Performance in Kerinci Regency was 51%. While the remaining 49% is explained by other causes that were not examined in this study.
ANALISIS PENGARUH BIAYA PRODUKSI DAN PENJUALAN AIR BERSIH TERHADAP LABA KOTOR PADA PDAM TIRTA SAKTI PERIODE 2011-2015 Maryanto Maryanto; Zachari Abdallah
FIPA : Forum Ilmiah Pendidikan Akuntansi Vol 6, No 1 (2018): FIPA 10
Publisher : FIPA : Forum Ilmiah Pendidikan Akuntansi

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (371.823 KB)

Abstract

Setiap perusahaan mempunyai tujuan untuk mendapatkan laba yang setinggi-tingginya, dari apa yang dilakukan. Laba atau tidaknya sebuah perusahaan, dilihat dari penyusunan laporan keuangan yaitu laporan laba rugi yang di susun oleh direktur keuangan. Laba yang dihasilkan dari kegiatan perusahaan dapat digunakan untuk mengukur keberhasilan perusahaan Berdasarkan hasil penelitian biaya produksi air bersih dan penjualan air bersih terhadap laba kotor pada PDAM Tirta Sakti Periode 2011-2015, maka dapat diambil kesimpulan sebagai berikut. Secara simultan dan partial terdapat pengaruh yang signifikan antara biaya produksi dan penjualan air bersih terhadap laba kotor pada PDAM Tirta Sakti  Periode 2011-2015 dimana terjadi peningkatan laba kotor dari tahun 2011- 2014, sedangkan ditahun 2015 terjadi penurunan dikarekanan adanya biaya produksi yang meningkat. Besarnya pengaruh biaya produksi dan penjualan air bersih terhadap laba kotor pada PDAM Tirta Sakti  Periode 2011-2015 97,4%.
PELATIHAN PELAPORAN KEUANGAN BAGI KELOMPOK TANI MELALUI SISTEM ONLINE PADA DESA AIR BETUNG Nurapni Jami Putri; Zachari Abdallah; Maryanto Maryanto; Anisa Putri
JURNAL PENGABDIAN MANDIRI Vol. 2 No. 2: Februari 2023
Publisher : Bajang Institute

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Abstract

Tujuan pelaksanaan pengabdian masyarakat berupa pelatihan pelaporan keuangan bagi kelompok tani melalui sistem online ini adalah untuk meningkatkan kesadaran pada kelompok tani Desa Air Betung akan pentingnya melakukan pemisahan pengelolaan keuangan usaha dan keuangan pribadi serta memberikan pengetahuan bagi kelompok tani Desa Air Betung mengenai bagaimana cara pelaporan keuangan dengan menggunakan sistem online. Metode yang digunakan dalam pelaksanaan pengabdian masyarakat ini adalah pelatihan serta pendampingan. Tahapan dalam pelaksanaan kegiatan pengabdian masyarakat meliputi tahap persiapan, tahap pelaksanaan kegiatan dan tahap evaluasi serta keberlanjutan program. Penyusunan laporan keuangan bagi pelaku usaha dapat memberikan manfaat untuk perencanaan, pengendalian dan pertanggungjawaban sebuah usaha. Hasil pelatihan menunjukkan terdapat peningkatan pengetahuan dan keterampilan mengenai penyusunan lporan keuangan secara online.
PENGARUH STRUKTUR MODAL, UKURAN ERUSAHAAN DAN LIKUIDITAS TERHADAP PROFITABILITAS PADA PT. MULTIGRYA FINANSIAL PERSERO Maryanto Maryanto; Irwan Muslim
Jurnal Bina Bangsa Ekonomika Vol. 17 No. 1 (2024): Jurnal Bina Bangsa Ekonomika (JBBE)
Publisher : LP2M Universitas Bina Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46306/jbbe.v17i1.498

Abstract

PT Sarana Multigriya Financially (Persero), hereinafter referred to as SMF or the Company, cannot be separated from the history of the Indonesian nation. This history began in 1983, where the government discussed the establishment of secondary housing finance institutions among housing finance industry stakeholders. This research uses quantitative methods, namely explaining the relationship between variables, testing theories, making a picture or descriptive about a situation objectively using numbers, starting from data collection, data interpretation and appearance and results. measured by Return Of Assets (ROA) in 2011-2021 fluctuated with an average ROA value of 0.0199 or 1.99%. The DER value of PT Multigriya Keuangan Persero in 2011-2012 fluctuated with an average value of 0.556 or 55.68%. Ln Value Total assets of PT Multigriya Finansial Persero in 2011-2012 experienced an average value fluctuation of 29.44 or 2.520%. The Current Ratio (CR) of PT Multigriya Finansial Persero in 2011-2012 experienced an average value fluctuation of 29.44 or 2.520%. Based on the results of the t test, a calculated value of 0.060 was obtained with a significance level of 0.954. The amount of influence of each independent variable on the dependent variables, namely Capital Structure, Company Size, and Liquidity on the Profitability of PT. The Company's Financial Multigriya for the 2011-2021 period amounted to 64.5%. While the rest (100% - 64.5%) i.e. 35.5% was influenced by other variables that were not studied in this study
ANALISIS PENERAPAN SIKLUS AKUNTANSI PADA USAHA MIKRO KECIL DAN MENEGAH KABUPATEN KERINCI: (Studi Kasus UMKM Dodol Kentang Di Lubuk Nagodang) TAHUN 2022 Maryanto Maryanto
Jurnal Cahaya Mandalika ISSN 2721-4796 (online) Vol. 4 No. 3 (2023): Jurnal Cahaya Mandalika
Publisher : Institut Penelitian Dan Pengambangan Mandalika Indonesia (IP2MI)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36312/jcm.v4i3.1978

Abstract

Small and Medium Enterprises (SMEs) are small business units that can play a role and function as a safety valve both in providing alternative productive business activities, alternative credit distribution, and in terms of employment. The problems that are often faced by MSME actors include product marketing, financial limitations, limited human resources, lack of raw materials, technological limitations, to financial management. Financial management through the application of the accounting cycle is sometimes neglected by SMEs. This study aims to determine the application of the accounting cycle carried out in UKM Dodol Kentang in Kerinci Regency in producing financial reports. This study uses a survey method that takes samples from the population using a questionnaire. The survey was conducted in Kerinci Regency, with 30 MSME respondents using descriptive analysis as an analytical tool. This study produces a weighted score of 0.6 which refers to the Guttman scale. This number is at a low rate of 0.00 to 0.25, there is no association or association (weak association), which indicates that SMEs in Purworejo Regency do not apply the accounting cycle to financial management. company. their business.
PENGARUH REVISI ANGGARAN, PARTISIPASI ANGGARAN, TINGKAT KESULITAN, SERTA EVALUASI DAN UMPAN BALIK TERHADAP PENCAPAIAN YANG EFEKTIF Zachari Abdallah; Maryanto Maryanto; Zesmi Kusmila
Jurnal Revenue : Jurnal Ilmiah Akuntansi Vol. 4 No. 2 (2024): Jurnal Revenue : Jurnal Ilmiah Akuntansi
Publisher : LPPM Universitas Bina Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46306/rev.v4i2.359

Abstract

Government has an important role in serving the needs of the people. The role is to make plans or work systems in government more directed and efficient, especially local governments must be able to improve their performance. To evaluate and improve government performance, an index is used in which there are core dimensions that become the main indicators, namely public financial management, fiscal performance, service provision and investment climate. The purpose of this study is to determine and analyze the effect of budget revision, budget participation, budget difficulty level, evaluation and feedback on effective budget achievement simultaneously and the effect of budget revision, budget participation, budget difficulty level, evaluation and feedback on partial effective budget achievement. The methods used in this study are survey and interview methods through questionnaires with quantitative research approaches and primary data sources. Meanwhile, to analyze the data obtained, Multiple Correlation Coefficient Analysis is used, Multiple Linear Regression Analysis, Determination Coefficient Analysis, and Hypothesis Test using Significance Test (t Test and F Test). There is a significant effect of evaluation and feedback on effective budget achievement. Partially, the budget revision variable has a significant effect on the effective budget achievement of the Jambi language office, the budget participation variable does not have a significant effect on the effective budget achievement of the Jambi language office, the difficulty level variable does not affect the effective budget achievement of the Jambi language office, the Evaluation and Feedback variables have no effect on the effective budget achievement of the Jambi language office,  That the  implementation of the budget whose purpose is to find out the possibility of deviations in one unit towards responsible leaders and feedback is very important for budget implementers because it can be used to anticipate deviations that may occur in the future period
PENERAPAN PENILAIAN KESEHATAN KOPERASI PADA KOPERASI SIMPAN PINJAM KOZERO KOTA SUNGAI PENUH Zachari Abdallah; Maryanto Maryanto
Jurnal Bina Bangsa Ekonomika Vol. 17 No. 2 (2024): Jurnal Bina Bangsa Ekonomika (JBBE) [IN PRESS]
Publisher : LP2M Universitas Bina Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46306/jbbe.v17i2.584

Abstract

This study is intended to analyze the health level of cooperatives in the Kozero Savings and Loans Cooperative in 2023 in terms of aspects of governance, risk profile, financial performance, and capital based on the Deputy Technical Guidelines for Cooperative Affairs Number 15 of 2021 concerning Guidelines for Cooperative Health Examination Working Papers. This type of research is descriptive research with a quantitative approach. The data used in this study are 2023 financial statements, 2023 loan collectibility data, and answers to questionnaires. Sungai Full City has many savings and loan cooperatives, one of which is the Kozero Save and Loan Cooperative which is located in Pelayang Raya village, Sungai Bungkal District. Know that in the capital aspect, a score of 11.3 was obtained, the quality aspect of productive assets was 9.25, the management aspect was 15, the efficiency aspect was 5, the liquidity aspect was 7.5, the independence and growth aspect was 10, and the cooperative identity aspect was 5.25 in the identity aspect of PPP Kozero did not carry out a member promotion ratio so that the section was declared empty. After getting the number of scores per aspect, a total score of 63.3 was obtained, this number shows that the cooperative health quality predicate is quite healthy
Co-Authors Abdallah, Zachari Anisa Putri Irwan Muslim Nurapni Jami Putri Zesmi Kusmila