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Hardini Ariningrum
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Economics, Econometrics & Finance

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Analisis Faktor-Faktor Yang Mempengaruhi Persepsi Pengusaha Kecil Dan Menengah Atas Penggunaan Informasi Akuntansi (Studi Kasus pada Pengusaha Kecil dan Menengah yang Bergerak dibidang Jenis Usaha Makanan di Kecamatan Kemiling) Jhon Piranda; Kusnadi Kusnadi; Hardini Ariningrum
Jurnal Riset Akuntansi dan Manajemen Malahayati Vol 4, No 1 (2015): Volume 4 Nomor 1
Publisher : Universitas Malahayati

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33024/.v4i1.1191

Abstract

Abstract, Lack of ability in using accounting information is one of the factors that led to the failure of smalland medium enterprises to develop their business. The purpose of this study was to analyze the influence ofowner education, training of accounting, accounting knowledge and experience in accounting information to theperception of small and medium enterprises on the use of accounting information. This study is expected toprovide empirical evidence on the use of accounting information in small and medium enterprises in Kemiling.The population in this study was in small and medium enterprises in Kemiling. The sampling method usingsimple random sampling (random) amount to 50 small and medium business owners in Kemiling. Data werecollected by distributing a questionnaire to the managers / owners of small and medium-sized businesses inKemiling. These data prior to analysis have been tested for validity and reliability. Data analysis techniquesusing multiple linear regression analysis. The results indicate that the variable partial accounting training (X2),knowledge of accounting (X3) and experience in accounting information (X4) affect the perception of small andmedium entrepreneurs on the use of accounting information (Y). Owner education variable (X,) does not affectthe perception of small and medium entrepreneurs on the use of accounting information (Y). Taken together theindependent variable (X) effect on the dependent variable (Y). Retrieved Adjusted R Square of 0.866 is 86.6%,which means that the dependent variable (Y) is explained by the independent variable (X) and the remaining13.4% is explained by other variables not examined in this study.
Pengaruh Kepatuhan, Pemeriksaan Dan Penagihan Pajak Terhadap Penerimaan Pajak Penghasilan Pasal 21 Badan Pada KPP Pratama Kedaton Di Bandar Lampung Putih Rahmawati; Kusnadi Kusnadi; Hardini Ariningrum
Jurnal Riset Akuntansi dan Manajemen Malahayati Vol 5, No 2 (2016): Volumr 5 Nomor 2
Publisher : Universitas Malahayati

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33024/.v5i2.1277

Abstract

To the effect this research is subject to be determine assessable compliance influence, taxescheck and taxes billing to section income tax acceptance 21 on Taxeses Ministering Office PratamaKedaton Lampung's Port period 2011-2012. Population in observational it is exhaustive assessablebody which pay active its employee Income Tax on Taxeses Ministering Office Pratama Kedaton.Gathered data by surveys, documentation, and nonperilaku's observation. Regression model that isutilized have accomplished classic assumption quiz. analisis's tech data that is utilized is tech analisisbifilar linear regression. Base Quiz result t acknowledged that compliance and influential taxes billingsignifikan to section Income Tax acceptance 21 but probing taxeses not signifikan's ascendants tosection Income Tax acceptances 21. Base Quiz f compliance, check and ala taxes billing simultanhaving for signifikan to section income tax acceptance 21 on KPP Pratama Kedaton period 2011-2012. There is factor even the most dominant influential is taxes billing factor.
Pengaruh Modal Sendiri, Modal Pinjaman Dan Lama Usaha Terhadap Pendapatan Pedagang Kecil Pengrajin Keripik Di Kawasan Sentra Industri Keripik (Gang Pu) Jalan Za. Pagar Alam Bandar Lampung Tri Wulan Mayasari; Indah Lia Puspita; Hardini Ariningrum
Jurnal Riset Akuntansi dan Manajemen Malahayati Vol 4, No 2 (2015): Volume 4 Nomor 2
Publisher : Universitas Malahayati

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (277.041 KB) | DOI: 10.33024/.v4i2.1196

Abstract

Abstract. Micro, small and medium scale businesses. have significant role for Indonesia’s economy.These may enrich job opportunity, income and wealth increase, economy development and nationalstability. Micro, small and medium scale businesses, development met some obstacles. The commondifficulties included limited capital and its access, marketing, distribution and material sourcesproblems as well as qualified human surces. This study was to identify the effect of owner equity, loancapital and business age towards income on small traders of banana chips at Gang PU Home IndustryDistrict on Pagar Alam Street of Bandar Lampung. The objects were small traders of banana chips at 4Km long Pagar Alam Street of Bandar Lampung. Analysis instruments were classical assumption,double linear regression test,T test partial, Stimulant Test with F Test generated on SPSS version 16.T Test found that. partially. there were effects among owner's equity and loan capital towards income.Meanwhile, business age did not affect income. F Test revealed that owner’s equity. loan capital andbusiness age, simultaneously, influenced income.
Pengaruh Modal Sendiri, Perputaran Kas, Perputaran Piutang Dan Marjin Laba Terhadap Rentabilitas Ekonomi Pada Koperasi Di Bandar Lampung Nur Faizah; Hardini Ariningrum; Kusnadi Kusnadi
Jurnal Riset Akuntansi dan Manajemen Malahayati Vol 4, No 1 (2015): Volume 4 Nomor 1
Publisher : Universitas Malahayati

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (117.824 KB) | DOI: 10.33024/.v4i1.1192

Abstract

Abstract, This study aimed to determine the effect of their own capital, cash turnover, receivables turnoverand profit margin of profitability of economic cooperation in Bandar Lampung. The object of the study was 5Cooperative in Bandar Lampung. The analysis tool diguanakn is Normality Test, Test Classical Assumption,Regression Testing, Test-T, and Test-F where processing the data using SPSS version 17. The results showedthat the partial capital itself does not affect the economic profitability. Meanwhile, cash turnover, receivablesturnover and profil margins have a significant influence on economic profitability. Simultaneously shows thatequity, cash turnover, receivables tumover and profit margins are equally influential terhdapa beersama-economic profitability in the Cooperative in Bandar Lampung. Suggestions to convey to the Cooperative boardshould increase the level of accounts receivable tumover, so fast the refund is embedded in receivables into cashback. For further research in order to pay attention to other factors that may affect the profitability of thecooperative economy in Bandar Lampung.
Pengaruh Penerimaan Pajak Daerah Dan Retribusi Daerah Terhadap Pendapatan Asli Daerah Pada Pemerintah Daerah Kabupaten/Kota Di Provinsi Lampung Periode 2010-2013 Apip Alansori; Muhammad Luthfi; Hardini Ariningrum
Jurnal Riset Akuntansi dan Manajemen Malahayati Vol 6, No 2 (2017): Volume 6 Nomor 2
Publisher : Universitas Malahayati

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (320.715 KB) | DOI: 10.33024/jeram.v6i2.2157

Abstract

Regional economy development is a starting point of development, and the region isexpected to recognize its potentials and needs.This research used statistical analysis withSPSS 16 software. Samples were 10 districts from 14 districts/municipals in Lampungprovince. Data this research was taken from 2010-2013. Data were taken from report ofbudget realization of districts/municipals in Lampung province provided by Statistic Office ofLampung province. Collected data were analyzed with classic assumption test and thenhypothesizes were tested with double linier regression, t-test, f-test, and coefficient ofdetermination. The result of t-test showed that the regional tax had significance value of0.653 > 0.05 and tcount 0.463 < ttable 2.0017. Regional retribution has significance value of0.000 < 0.05 and tcount 11.155 <ttable 2.0017. f-test result showed significance value of 0.812 >0.05 and f-count 0.000 < f-table 3.15. The conclusion was that regional tax partially did notinfluence, and regional retribution influenced negatively, the regional original income.Simultaneously, regional tax and regional retribution influenced regional original income.
Co-Authors Apip Alansori Desyandri Desyandri Indah Lia Puspita Jhon Piranda Kusnadi Kusnadi Muhammad Luthfi Putih Rahmawati Tri Wulan Mayasari