Articles
<![CDATA[ANALISIS PERPUTARAN MODAL KERJA PADA PERUSAHAAN DAERAH AIR MINUM KABUPATEN BANGGAI ]]>
<![CDATA[Fitriani Fitriani]]>
<![CDATA[ Jurnal Neraca: Jurnal Pendidikan dan Ilmu Ekonomi Akuntansi Vol 5, No 2 (2021): JURNAL NERACA ]]>
Publisher : <![CDATA[Program Study of Accounting Education FKIP University of PGRI Palembang ]]>
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DOI: 10.31851/neraca.v5i2.5836
<![CDATA[Modal kerja adalah uang tunai dan aktiva yang mudah diuangkan untuk mendanai kegiatan operasional perusahaan sehari-hari. Perputaran modal kerja menunjukkan hubungan antara banyaknya penjualan bersih dalam satu periode dengan modal kerja yang ada. Tujuan penelitian yaitu untuk mengetahui apakah perputaran modal kerja pada Perusahaan Daerah Air Minum Kabupaten Banggai sudah efisien selama tahun 2014 hingga 2016. Penelitian ini menggunakan pendekatan kuantitatif dan dijabarkan secara deskriptif dengan menggunakan metode wawancara, dokumentasi dan observasi. Hasil perhitungan Rasio Perputaran Modal Kerja Perusahaan Daerah Air Minum Kabupaten Banggai menunjukan bahwa di Tahun 2014 Sampai Tahun 2016 menunjukan hasil kurang efisien dalam penggunaan modal kerja, di karenakan Perusahaan Daerah Air Minum masih dapat membiayai utang jangka pendek. Dari Perhitungan Rasio Periode Terikat Modal Kerja tahun 2014 hingga tahun 2016 menunjukkan hasil yang kurang efisien di karena menghasilkan nilai yang cukup rendah yaitu -179 hari]]>
<![CDATA[Penerapan Sistem Informasi Akuntansi Pembayaran Izin Tinggal Warga Negara Asing Pada Kantor Imigrasi Kelas Iii Non TPI Banggai ]]>
<![CDATA[Irwan Moridu]]>;
<![CDATA[Fitriani Fitriani]]>
<![CDATA[ Journal of Economic, Bussines and Accounting (COSTING) Vol 5 No 1 (2021): COSTING : Journal of Economic, Bussines and Accounting ]]>
Publisher : <![CDATA[Institut Penelitian Matematika, Komputer, Keperawatan, Pendidikan dan Ekonomi (IPM2KPE) ]]>
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DOI: 10.31539/costing.v5i1.1406
<![CDATA[The purpose of this-study was to determine and assess the Accounting Information System for Foreigners' Stay Permit Payments at the Immigration Class III Non TPI Banggai Office in Central Sulawesi. Data collection techniques used are by conducting documentation, interviews, and observations. The analysis used in this study is a descriptive method that is by analyzing the Accounting Information System for Foreigners' Residence Permit Payment conducted at the Immigration Class III Non TPI Banggai Office. The results of this study are in the Information System for Foreigners 'Permit Payments Accounting which is a computerized process and the foreigners' permit stay payment system uses a symphony payment system or online PNBP Information System that is managed directly by the Directorate General of Budget so that the results of the stay permit payment transaction carried out by the guarantor at the office the post or bank can directly enter can directly enter the state treasury as non-tax state revenue (PNBP), in general the Accounting Information System for Paying Foreign Residents Permits at the Immigration Class III Non TPI Banggai Office in Central Sulawesi is quite good and adequate. Keywords: System, Payment, Residence Permit]]>
<![CDATA[Future Financial Decisions Influencing Factors ]]>
<![CDATA[Irwan Moridu]]>;
<![CDATA[Nurcahya Hartaty Posumah]]>;
<![CDATA[Fitriani Fitriani]]>;
<![CDATA[Asri Ady Bakri]]>;
<![CDATA[Yusni Yusni]]>
<![CDATA[ CEMERLANG : Jurnal Manajemen dan Ekonomi Bisnis Vol. 3 No. 2 (2023): Mei: Jurnal Manajemen dan Ekonomi Bisnis ]]>
Publisher : <![CDATA[Pusat Riset dan Inovasi Nasional ]]>
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DOI: 10.55606/cemerlang.v3i2.1155
<![CDATA[This study aims to pinpoint the variables that affect how people make financial decisions in the future. Future financial decisions, saving choices, and trust in banking institutions are the three variables we use in this study. 197 junior high school teachers from the Bandung region participated in the study. Multivariate Regression is the analytical approach used, and it can be used to assess the influence of independent variables on dependent variables. The results demonstrate a strong positive relationship between current saving decision variables and future financial decision variables. Similar to this, varying levels of trust in financial organisations have a lot of favourable effects. These findings imply that people have a greater propensity to save when they are motivated to do so. People who have confidence in financial institutions will manage their money prudently going forward.]]>
<![CDATA[Analisis Potensi Pajak Air Tanah dan Kontribusinya Terhadap Penerimaan Pajak Daerah ]]>
<![CDATA[Fitriani Fitriani]]>;
<![CDATA[Yusni Yusni]]>;
<![CDATA[Sulistyaningsih Sulistyaningsih]]>
<![CDATA[ Amsir Accounting & Finance Journal Vol 1 No 2 (2023): Juli ]]>
Publisher : <![CDATA[Fakultas Bisnis Institut Ilmu Sosial dan Bisnis Andi Sapada ]]>
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<![CDATA[The implementation of the PDRD Law Number 28 of 2009 concerning the addition and delegation of types of regional taxes and fees has become an opportunity for local governments to maximize all the potential of their regions so that they can increase their regional income. Therefore, exploring the potential and information of groundwater tax in Banggai Regency is one of the important factors to increase local tax revenue. during the 2018-2020 period. This study applies a qualitative descriptive method with a research focus on the potential and contribution of groundwater tax to regional tax revenues in Banggai Regency. The research location is at the Regional Revenue Agency of Banggai Regency. Excavation of the potential for groundwater tax in Banggai Regency resulted in a good percentage in the 2018-2019 period because it had increased and in the 2019-2020 period it had decreased. The untapped potential is 2,641,856,175.4. The biggest groundwater tax contribution is 0.47%, namely in 2019 while in 2018 it was 0.11 and in 2020 it was 0.46. This requires the government's efforts to increase the potential and contribution of groundwater tax so that regional revenues for Banggai Regency also increase.]]>
<![CDATA[Pemberdayaan Masyarakat Melalui Inovasi Sosial dan Kewirausahaan Sosial dalam Menangani Masalah Sosial ]]>
<![CDATA[Irwan Moridu]]>;
<![CDATA[Arisanjaya Doloan]]>;
<![CDATA[Fitriani Fitriani]]>;
<![CDATA[Nurcahya Hartaty Posumah]]>;
<![CDATA[Rini Hadiyati]]>;
<![CDATA[Debiyanti Kune]]>;
<![CDATA[Rosfianti M. Yadasang]]>
<![CDATA[ Eastasouth Journal of Effective Community Services Vol 2 No 01 (2023): Eastasouth journal of Effective Community Services (EJECS) ]]>
Publisher : <![CDATA[Eastasouth Institute ]]>
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DOI: 10.58812/ejecs.v2i01.143
<![CDATA[Pengabdian ini menyelidiki peran transformatif inovasi sosial dan kewirausahaan sosial dalam memberdayakan masyarakat pedesaan untuk mengatasi tantangan sosial di Sukabumi. Dengan menggunakan pendekatan metode campuran, wawasan kualitatif dari wawancara dan diskusi kelompok terarah, dan data kuantitatif dari survei terstruktur, Pengabdian ini mengkaji mekanisme dan dampak konsep-konsep ini terhadap pengembangan masyarakat. Temuan-temuannya mengungkapkan tumbuhnya kesadaran akan inovasi sosial dan kewirausahaan di masyarakat. Para wirausahawan sosial muncul sebagai agen perubahan, menawarkan solusi inovatif untuk masalah-masalah yang sudah berlangsung lama. Upaya kolaboratif dan keterlibatan masyarakat mendorong keberhasilan inisiatif-inisiatif ini. Analisis kuantitatif menegaskan hubungan positif antara keterlibatan dalam proyek inovasi sosial dan pemberdayaan masyarakat. Pendidikan dan akses terhadap sumber daya diidentifikasi sebagai faktor penting. Pengabdian ini menggarisbawahi potensi konsep-konsep ini untuk perumusan kebijakan, pengembangan keterampilan, dan kolaborasi, yang menawarkan kerangka kerja yang komprehensif untuk pembangunan pedesaan yang berkelanjutan.]]>
<![CDATA[Akuntansi Pesantren Di Pondok Pesantren Darul Qur'an Wal Hadits Toili ]]>
<![CDATA[Fitriani Fitriani]]>
<![CDATA[ MIZANIA: Jurnal Ekonomi Dan Akuntansi Vol 3 No 2 (2023): Mizania:Jurnal Ekonomi dan Akuntansi ]]>
Publisher : <![CDATA[Accounting Department UNUSIA ]]>
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DOI: 10.47776/mizania.v3i2.732
<![CDATA[The purpose of the research is to find out that the preparation of financial reports for the Darul Qur'an Wal Hadith Islamic Boarding School is in accordance with applicable standards. In this study the type of data used is qualitative data. Data collection methods used in this study were interviews, observation, documentation. The data analysis technique in this study is to use the Islamic boarding school accounting method. The results of this study indicate that the recording of financial reports at the Darul Qur'an Wal Hadith Islamic Boarding School is recorded modestly, the reason for recording is done soberly is because the management of the Islamic Boarding School does not understand how to prepare financial reports in accordance with correct accounting standards and also limited knowledge so that the preparation of financial reports accordance with the applicable accounting standards have not yet been implemented. Keywords : Islamic boarding school accounting]]>
<![CDATA[Luwuk Muhammadiyah High School Students' Entrepreneurship Capability ]]>
<![CDATA[Irwan Moridu]]>;
<![CDATA[Fitriani Fitriani]]>;
<![CDATA[Nurcahya Hartaty Posumah]]>;
<![CDATA[Debiyanti Kune]]>;
<![CDATA[Yusni Yusni]]>
<![CDATA[ Jurnal Nusantara Berbakti Vol. 1 No. 3 (2023): Juli : Jurnal Nusantara Berbakti ]]>
Publisher : <![CDATA[Universitas Kristen Indonesia Toraja ]]>
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DOI: 10.59024/jnb.v1i3.194
<![CDATA[Communication training is a common sort of education, particularly in the business world. The purpose of this exercise is to assist SMA Muhammadiyah Luwuk students in developing their business skills. The problem is that students do not have access to entrepreneurship education communication resources at school. The training method is divided into four stages: displaying a video about the significance of communication, offering material and business communication simulations for communication skills training, and drawing conclusions from all of the training supplied. The results of the corporate communication training program have helped SMA Muhammadiyah students improve their communication skills and gain confidence in public speaking.]]>
<![CDATA[Cash Turnover And Receivables On Profitability ]]>
<![CDATA[Tio Devilishanti]]>;
<![CDATA[Irwan Moridu]]>;
<![CDATA[Fitriani Fitriani]]>;
<![CDATA[Mardiana Ruslan]]>;
<![CDATA[Cut Dina Handayani]]>
<![CDATA[ International Journal of Management Research and Economics Vol. 1 No. 4 (2023): November : International Journal of Management Research and Economics ]]>
Publisher : <![CDATA[Institut Teknologi dan Bisnis (ITB) Semarang ]]>
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DOI: 10.54066/ijmre-itb.v1i4.920
<![CDATA[A company called PT. Trinusa Avia Mandiri provides ground handling services as well as other commercial endeavors that assist airport-based aviation enterprises. At the PT. Trinusa Avia Mandiri Halim Perdana Kusuma Airport Branch in Jakarta, the purpose of this study is to determine how the company's cash turnover and receivables affect profitability. Quantitative research is being conducted here. The purpose of hypothesis testing is to determine the degree to which the independent variable influences the dependent variable by using multiple linear regression analysis through the f and t tests. According to the study's findings, there is a partial relationship between cash turnover and profitability and receivables turnover, with a significance level of less than 7%. Furthermore, at a significance level below 7%,]]>
<![CDATA[Amnesty And Tax ]]>
<![CDATA[Mardiana Ruslan]]>;
<![CDATA[Fitriani Fitriani]]>;
<![CDATA[Lenny M. Possumah]]>;
<![CDATA[Ririn Apriana M. Nur]]>;
<![CDATA[Nurcahya Hartaty Posumah]]>
<![CDATA[ International Journal of Management Research and Economics Vol. 1 No. 4 (2023): November : International Journal of Management Research and Economics ]]>
Publisher : <![CDATA[Institut Teknologi dan Bisnis (ITB) Semarang ]]>
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DOI: 10.54066/ijmre-itb.v1i4.936
<![CDATA[The aim of this study is to determine the extent to which tax amnesty provides relief from administrative fines linked to motor vehicle taxes. The descriptive research technique chooses to use analysis with a qualitative approach before making conclusions. Tables and diagrams are used to depict the realization of motor vehicle tax income before and after the tax amnesty. The results of the survey show that because of the Amnesty tax relief program, more people in the city of Bandung are aware of paying motor vehicle taxes. This tax amnesty program also raises the original regional revenue in the motor vehicle tax sector until the predetermined objective is reached.]]>
<![CDATA[Green Accounting At Hospital ]]>
<![CDATA[Niar Astaginy]]>;
<![CDATA[Fitriani Fitriani]]>;
<![CDATA[Rahmawaty Arifiani]]>;
<![CDATA[Shella Gilby Sapulette]]>;
<![CDATA[Sri Gustini]]>
<![CDATA[ Jurnal Ekonomi, Bisnis dan Manajemen Vol. 2 No. 3 (2023): September : Jurnal Ekonomi, Bisnis dan Manajemen ]]>
Publisher : <![CDATA[FEB Universitas Maritim Semarang ]]>
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DOI: 10.58192/ebismen.v2i3.1312
<![CDATA[The purpose of this research is to investigate the use of Green Accounting in medical waste management at AMC Hospital. Bandung AMC Hospital is the subject of the study. The research methodology is qualitative. According to the study's findings, the hospital's spending for medical management waste. These expenses are reported in identical accounts, and the disclosure of incurred environmental costs has yet to be published in a distinct report from the parent report. Based on the notion of green accounting, this study reveals environmental cost reports and how to quantify the costs of environmental information supplied by hospitals for medical management.]]>
