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All Journal Journal of Accounting and Finance (JACFIN)
Afti Sulastri
Universitas Muhadi Setiabudi
Economics, Econometrics & Finance Social Sciences

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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.
Analisis Pengaruh Penerimaan Pajak Daerah dan Retribusi Daerah terhadap Peningkatan Pendapatan Asli Daerah Kabupaten Brebes Afti Sulastri; Maftukhin; Azizah Indriyani; Dumadi; Titi Rahmawati
Journal of Accounting and Finance (JACFIN) Vol. 2 No. 1 (2020): Februari
Publisher : Universitas Muhadi Setiabudi

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Abstract

This study aims to analyze the effect of local tax revenues and regional levies on local revenues in Brebes Regency. This study used 60 samples of reports on the realization of local taxes, regional levies and original regional income, each of which consisted of January-December 2015 - 2019 at the Brebes Regency BPPKAD agency. Samples were selected using the judgement sampling method. The data type used is secondary data. Data analysis using descriptive statistics, classical assumption testing, hypothesis testing and multiple regression analysis. The variables used in this study are local taxes and regional levies as independent variables, local original income as dependent variables. The results of this study showed that the results of the t test obtained t-count 18,437 > t-table 2,002 and Sig. 0.000 < 0.05 that partially the local tax had a significant effect on the original income of the area, the results of the t test were obtained t-count 3.058 > t-table 2.002 and Sig. t 0.003 < 0.05 that partially the regional levy had a significant effect on the original income of the county, and the test results of the F test, the F value calculated 414.542 > F table 3.16 and Sig. 0.000 < 0.05 that simultaneously the local tax and local levies have a significant effect on local revenues.
Co-Authors Amelia Sholeha Andi Yulianto Ayusa Nitasari Azizah Indriyani Dumadi Dumadi Maftukhin Maftukhin TITI RAHMAWATI