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Millennial Generation Investment Interest through Financial Technology in the Post-Covid-19 Pandemic Period Anisa Sains Kharisma; Amelia Sholeha
Enrichment : Journal of Management Vol. 12 No. 4 (2022): October: Management Science and Field
Publisher : Institute of Computer Science (IOCS)

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (341.439 KB) | DOI: 10.35335/enrichment.v12i4.759

Abstract

This study aims to analyze the effect of financial literacy, personnal interest and enviromental on the interest milenial generation to invest by financial technology. This type of research is quantitative. The population of this study were students of the Accounting Study Program of the Faculty of Economics and Business, Muhadi Setiabudi University with the sample criteria of active student and those who were or had taken capital market and financial management course. Data collection in this study using the questionnaire method. Instrument testing was analyzed using validity test and reliability test. Data analysis techniques used in this study by SmartPLS. The result showed that financial literacy, personnal interest and environment had a positif significant effect on investment interest by financial technology.
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 Rasio Lancar, Margin Laba Bersih Dan Tingkat Pengembalian Asset Terhadap Harga Saham (Studi Pada Perusahaan Index Lq45 Periode 2012-2016) Setiawati; Nasiruddin; Azizah Indriyani; Amelia Sholeha; Ely Supratin
Journal of Accounting and Finance (JACFIN) Vol. 1 No. 1 (2019): Februari
Publisher : Universitas Muhadi Setiabudi

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Abstract

This study aims to determine: (1) Influence of Current Ratio to Price Stock, (2) Effect of Net Profit Margin on Stock Price, (3) Influence of Return on Assets to Stock Price, (4) Influence of Current Ratio, Net Profit Margin and Return On Assets jointly to Share Price Listed Companies in BEI Period 2012 - 2016. Population in this research is Index LQ45 company which listed in BEI period 2012 - 2016. Sample in this study amounted to 26 companies. Data analysis techniques used is a simple linear regression analysis technique and multiple linear regression analysis. Before the data analysis is done, firstly conducted testing requirements analysis include Test Normality, Linearitas, Multikolinearitas, Autokorelasi, and Heteroskedastisitas. The result of research are: (1) There is negative influence and not significant Current Ratio against Stock Price, (2) There is a positive and significant influence of Net Profit Margin to Stock Price, (3) There is a positive influence and significant Return On Asset on Stock Price, (4) Current Ratio, Net Profit Margin and Return On Asset together have significant effect on Stock Price.
Pengalihan Anggaran dan Akuntabilitas Publik terhadap Infrastruktur di Desa Kecipir, Kabupaten Brebes Muhammad Kuntoro; Titi Rahmawati; Dwi Harini; Muhammad Badrun Zaman; 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 examine the effect of budget diversion and public accountability on infrastructure in Kecipir Village, Brebes Regency. The population of this study is the people of Kecipir Village in Brebes Regency. This research is a descriptive research with a quantitative approach that uses primary data as a source of data. Data collection techniques in the form of field research (field research). The results showed that the budget transfer variable had an effect of 36% and significantly affected the infrastructure in Kecipir Village. It is known that according to respondents, public accountability is related to the government's accountability for budget management whose source of the budget is people's funds, the public accountability variable affects 64% and significantly affects infrastructure in Kecipir Village. It is known that according to respondents, public accountability is related to the government's accountability for budget management, the source of which is people's funds.
Pengaruh Pengetahuan Pajak dan Sanksi Pajak terhadap Kepatuhan Wajib Pajak Kendaraan Bermotor di Samsat Brebes Kartika Nurul Aeni; Anisa Sains Kharisma; Titi Rahmawati; Roni; Amelia Sholeha
Journal of Accounting and Finance (JACFIN) Vol. 2 No. 1 (2020): Februari
Publisher : Universitas Muhadi Setiabudi

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Abstract

Taxes are people's contributions to the state treasury based on the law (which are enforced) by not getting reciprocal services that can be shown and used to pay taxes. There are factors that affect taxpayer compliance when paying PKB, one of which is tax knowledge, tax sanctions and taxpayer compliance. The sample used was 50 motor vehicle taxpayers using a distributed questionnaire. This study uses sampling with the accidental sampling method, which is a sampling method by taking respondents who happen to meet with the researcher, the sample can be used, if it is seen that the person is suitable as a data source. In this study to test the hypothesis whether there is a significant effect between tax knowledge and tax sanctions with taxpayer compliance in paying motor vehicle taxes at the Brebes SAMSAT. counted as 5,526. This shows that the tax variable (X2) has a significant effect on the motorized vehicle taxpayer compliance variable (Y) in SAMSAT Brebes. There is a significant effect between tax taxes and taxpayer compliance in paying motor vehicle taxes at SAMSAT Brebes.
Pengaruh Alokasi Pendapatan Asli Daerah terhadap Perubahan Anggaran Belanja Langsung Pemerintah Kabupaten Brebes pada Masa Pandemi Covid-19 Suci Alfiani; Anisa Sains Kharisma; Yenny Ernitawati; Amelia Sholeha; Nasiruddin
Journal of Accounting and Finance (JACFIN) Vol. 2 No. 1 (2020): Februari
Publisher : Universitas Muhadi Setiabudi

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Abstract

During the COVID-19 pandemic, all institutions experienced a great impact, including the budget. The purpose of this research is to determine the amount of Regional Original Income (PAD) for budget changes set by the Brebes Regency Government during the pandemic. The research method uses qualitative. The research sample of one unit of analysis in a related field, namely the budget field at the Brebes Regency Office of the Regional Revenue, Financial Management and Assets Agency (BPPKAD) was obtained using in-depth interview techniques. The results showed that there was a positive influence of budget changes on the direct expenditure budget during the Covid-19 pandemic on the Brebes Regency Government.
Kemampuan Kinerja Keuangan dan Produksi Berbasis Green Economy dalam Peningkatan Pendapatan Resmil Desa Pulogading Alfia Indriyanti; Anisa Sains Kharisma; Yenny Ernitawati; Nasiruddin; Amelia Sholeha
Journal of Accounting and Finance (JACFIN) Vol. 2 No. 2 (2020): Agustus
Publisher : Universitas Muhadi Setiabudi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46772/jacfin.v2i2.969

Abstract

Rice milling is a meeting center between production, post-harvest, processing and marketing of grain/rice so that it is an important link in the national rice supply which is required to be able to contribute to the provision of rice, both in terms of quantity and quality to support national food security. This study aims to identify which officials have done and have not done the concept of green economy and how it affects official performance. This research method uses quantitative data types and the data sources used are primary data in the form of respondents' perceptions. The samples taken were 5 rice mills located in Pulogading village with 50 respondents. there are two data source collections carried out in the rice official, namely primary data and secondary data. This study used sampling with the accidental sampling method, which is a sampling method by identifying the general character of the research object. The results of this study showed a production variable (X1) to an increase in income (Y) of the production variable of -0.279 and a negative sign. This shows that there is a decrease in production in increasing income, which can increase the variable increase in income by 0.279. Meanwhile, the company's performance variable (X2) to the increase in revenue (Y) of the official policy variable was 0.748 and marked positive. This shows that there is an increase in employee awareness of responsibility for their work in the officialdom.
Pengaruh Ukuran Perusahaan dan Leverage Terhadap Audit Delay Pada Perusahaan Sub Sektor Perhotelan, Pariwisata & Restaurant yang Terdaftar di Bursa Efek Indonesia Ika Supratiwi; Maftukhin; Nasiruddin; Hilda Kumala Wulandari; Amelia Sholeha
Journal of Accounting and Finance (JACFIN) Vol. 3 No. 1 (2021): Februari
Publisher : Universitas Muhadi Setiabudi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46772/jacfin.v3i1.973

Abstract

Audit delay plays an important role in publishing financial statement information. In this study, the author proves whether company size and leverage affect audit delays by including empirical evidence. The data processed is secondary data by analyzing financial statements covering the hospitality, tourism and restaurant sub-sectors that have been listed on the Indonesia Stock Exchange 2015-2019. The type of method used by the sample for this study was determined using targeted sampling techniques and out of a total of 36 companies there were 30 companies selected to be used as research samples Data processing analysis methods using SPSS 22 software. The results of this study that the size of the company and leverage showed the results had a positive effect on audit delay.
Pajak Hiburan, Pajak Parkir dan Pajak Reklame terhadap Pendapatan Asli Daerah di Badan Pendapatan Daerah, Kabupaten Brebes Dhina Nur Farida; Mukson; Yenny Ernitawati; Indah Dewi Mulyani; Amelia Sholeha
Journal of Accounting and Finance (JACFIN) Vol. 3 No. 2 (2021): Agustus
Publisher : Universitas Muhadi Setiabudi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46772/jacfin.v3i2.979

Abstract

Local Revenue (PAD) is an important part of the area which is considered as the level of government independence in the financial sector, especially the Brebes Regency Government. To increase PAD, local governments must be able to explore sources that can generate income in their areas that have the potential to be taxed. Entertainment tax, parking tax and billboard tax are local taxes. These three taxes can be a potential source of funding to provide income for the regional treasury to meet regional needs that can spur economic development in Brebes Regency. This study aims to determine the effect of entertainment tax, parking tax and billboard tax on Brebes Regency PAD in 2015–2019. This research is a quantitative descriptive study. The data used is secondary data. Data collection techniques are carried out through observation, interviews and literature studies. Data analysis using SPSS is descriptive statistical analysis, classical assumption test, multiple linear analysis test, t test, F test, and determination coefficient test. The results showed that the entertainment tax partially had a significant effect on PAD; parking taxes partially have a significant effect on PAD; the billboard tax partially affects pad significantly. Simultaneously, entertainment tax, parking tax and billboard tax have a significant effect on PAD.