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All Journal Dialektika Masyarakat: Jurnal Sosiologi INVENTORY: JURNAL AKUNTANSI
Muhamad Agus Sudrajat
Universitas PGRI Madiun
Arts Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Social Sciences

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ANALISIS PENGARUH KREDIT USAHA RAKYAT TERHADAP SUSTAINABILITY PROFIT DENGAN LOKASI USAHA SEBAGAI VARIABEL MODERATING PADA UMKM DI KABUPATEN NGAWI Muhamad Agus Sudrajat; Liliek Nur Sulistiyowati
Dialektika Masyarakat: Jurnal Sosiologi Vol 2, No 1 (2018)
Publisher : UNS Press

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Abstract

Tujuan penelitian ini adalah untuk membuktikan secara empiris bahwa Kredit Usaha Rakyat (KUR) berpengaruh terhadap sustainability profit dan untuk membuktikan secara empiris lokasi usaha dalam memoderasi antara kredit usaha rakyat terhadap sustainability profit pada UMKM di Kabupaten Ngawi. KUR merupakan kredit atau pembiayaan kepada UMKM dalam bentuk pemberian modal kerja dan investasi yang didukung fasilitas penjaminan untuk usaha produktif. Diharapkan dengan pemberian KUR dari PT.Bank Rakyat Indonesia, Tbk Cabang Ngawi, UMKM dapat mempersiapkan diri agar mampu bersaing baik secara keunggulan komparatif maupun keunggulan kompetitif untuk bersaing dalam perdagangan bebas dengan melakukan proses produksi dengan produktif dan efisien, menghasilkan produk yang sesuai dengan frekuensi pasar global dengan standar kualitas. Populasi dalam penelitian ini adalah seluruh UMKM yang terdaftar di Dinas Koperasi, UMKM dan Perindustrian Kabupaten Ngawi. Sampel dipilih sebanyak 53 responden dengan menggunakan metode purposive random sampling pada Industri Unggulan Tempe dan Keripik Tempe di Desa Karang Tengah Prandon (Dusun Cabean, Dusun Prandon dan Dusun Sadang) Kabupaten Ngawi. Model yang dikembangkan dalam penelitian ini adalah field research. Metode analisis data yang digunakan adalah analisis deskriptif, uji asumsi klasik (uji normalitas, uji multikolonieritas, uji heteroskedastisitas dan uji autokorelasi). Sedangkan untuk pengujian hipotesis menggunakan uji t dan koefisien determinasi (R²) dengan perhitungan statistik regresi linier berganda.yaitu: SP = α + β1 KUR + β2 LU + β3 KUR*LU+ e. Hasil penelitian menunjukkan bahwa, KUR berpengaruh signifikan terhadap sustainability profit, sedangkan lokasi usaha tidak dapat memoderasi hubungan antara KUR terhadap sustainability profit pada UMKM Industri Unggulan yang ada di Kabupaten Ngawi.
ANALISIS TINGKAT KESEHATAN KOPERASI WANITA DI KOTA MADIUN Muhamad Agus Sudrajat; Muhammad Tanfidzul Khoiri
INVENTORY: JURNAL AKUNTANSI Vol 2, No 1 (2018)
Publisher : Universitas PGRI Madiun

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (535.783 KB) | DOI: 10.25273/inventory.v1i2.2436

Abstract

 This research aime to find level of health of Women’s Cooperative In Madiun City. The Objects of this this research are Women’s Cooperative “Bahtera, Mawar, and Kenanga”. Aspects used to assest healthiness of cooperative are capital aspect, the quality of productive assets, efficiency on management, self-reliance and liquidity growth as well as identity management based on the ordinance of  Deputy for supervision of Minister of Cooperative and Small and Middle Enterprises Number: 06/Per/Dep,6/IV/2016. This research use data instruments of financial report 2014-2016 and list of questions referring to managemet aspect of cooperative. The result analysis shows the assesment of Health level of Women’s cooperative in Madiun City in 2014 is quite healthy with average final score of 67.18. in 2015 is on control with average final score of 65.93 in 2014 is on controlwith average final score of 61.10.
Pengaruh Opini Audit dan Temuan Audit BPK terhadap Kinerja Pemerintah Daerah pada Kabupaten/Kota di Provinsi Jawa Timur Rollis Ayu Ditasari; Muhamad Agus Sudrajat
INVENTORY: JURNAL AKUNTANSI Vol 4, No 2 (2020)
Publisher : Universitas PGRI Madiun

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25273/inventory.v4i2.7668

Abstract

This study aims to prove empirically the effect of the Audit Opinion variable and BPK Audit Finding Variables on the Performance of Local Government in districts / cities in East Java Province. This study used purposive sampling with 148 samples obtained from districts / cities in East Java Province. Data testing was performed using: 1) Descriptive statistical test, 2) Classical assumption test, 3) Multiple linear regression and 4) Hypothesis test of the R Determination Coefficient and t test. The researcher processed the research data using special software, namely IBM SPSS Statistics 16. The results of the analysis of this study were 1) Audit Opinion has no effect on the performance of local governments in East Java. This is supported by the tcount value of -1.276 and table of -1.655 so that the tcount value is smaller than the t table value. The significance value is 0.204> 0.05, thus H1 is rejected. 2) BPK Audit findings affect the performance of local governments in East Java. This is supported by the tcount value of -2.267 and the t table of -1.655 so that the tcount value is smaller than the t table value. The significance value is 0.562< 0.05, thus H2 is accepted.Keyword; Audit Opinion; BPK Audit Findings and East Java Regional Government Performance.
PERBANDINGAN ABNORMAL RETURN DAN VOLUME PERDAGANGAN SAHAM SEBELUM DAN SESUDAH KEBIJAKAN TAX AMNESTY PERIODE I (Study Kasus Pada Bank Persepsi Penerima Dana Uang Tebusan Tax Amnesty Yang Terdaftar di BEI Wahyuni Retno Wulandari; Muhamad Agus Sudrajat
INVENTORY: JURNAL AKUNTANSI Vol 2, No 2 (2018)
Publisher : Universitas PGRI Madiun

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (943.101 KB) | DOI: 10.25273/inventory.v2i2.3287

Abstract

Mentioned one of the announcements that may affect the price of the securities are governmentrelated announcements, tax amnesty policy is one of the government's policy so it is considered to have an influence on the world of investment in the capital market, therefore this research want to see whether the existence of tax amnesty policy can give abnormal return (AR) and increase volume of stock trading (TVA) on stocks of banks receiving money ransom amnesty tax period I. This research uses event study method. The research data uses secondary data consisting of monthly stock closing price and monthly stock trading volume with 3 months observation period before and 3 months after tax amnesty period I. The market adjusted model is used to calculate the expected return. The hypothesis was tested using paired samples t-test. The samples used are 20 beneficiary taxpayer banks registered on IDX with complete data and normally distributed with one-kolmogorov smirnov test. The results of this study indicate that tax amnesty policy of period I has an effect on abnormal. return and no effect to stock trading volume before and after tax amnesty period I.Keywords: Tax Amnesty, Abnormal Return, Stock Trading Volume
Co-Authors Muhammad Tanfidzul Khoiri Rollis Ayu Ditasari Sulistiyowati, Liliek Nur Wahyuni Retno Wulandari