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All Journal Jurnal Ekonomi Bisnis, Manajemen dan Akuntansi (JEBMA) PERMANA : Jurnal Perpajakan, Manajemen, dan Akuntansi JABKO: Jurnal Akuntansi dan Bisnis Kontemporer JIBEMA: Jurnal Ilmu Bisnis, Ekonomi, Manajemen, dan Akuntansi
Tabrani
Universitas Pancasakti Tegal
Economics, Econometrics & Finance Education Social Sciences Other

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Pengaruh Ekspektasi Kinerja, Ekspektasi Usaha dan Faktor Sosial terhadap Penggunaan Sistem Informasi Akuntansi (Studi Kasus Pada Minimarket di Kota Tegal) Lestari Ayu Handayani; Tabrani; Dewi Indriasih
Permana : Jurnal Perpajakan, Manajemen, dan Akuntansi Vol 11 No 2 (2019): Agustus
Publisher : Faculty of Economics and Business, University of Pancasakti Tegal

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24905/permana.v11i2.46

Abstract

Tujuan dari penelitian ini adalah menguji pengaruh ekspektasi kinerja, ekspektasi usaha dan faktor sosial terhadap penggunaan sistem informasi akuntansi pada minimarket yang berada di Kota Tegal. Penelitian ini merupakan jenis penelitian korelasional dengan pendekatan kuantitatif. Populasi yang digunakan dalam penelitian ini adalah 100 minimarket di Kota Tegal. Metode pengambilan sampel yang digunakan adalah Convenience sampling, yaitu teknik sampling yang sebagai kumpulan informasi dari anggota-anggota populasi yang mudah diperoleh dan mampu menyediakan informasi tersebut dengan jumlah sampel dihitung dengan menggunakan rumus slovin. Jenis data yang digunakan adalah data kualitatif. Teknik pengumpulan data dilakukan dengan cara teknik kuesioner. Variabel penelitian ini terdiri dari ekspektasi kinerja (X1), ekspektasi usaha (X2), faktor sosial (X3) sebagai variabel independen, dan sistem informasi akuntansi (Y) sebagai variabel dependen, dengan skala pengukuran ordinal. Metode analisis yang digunakan dalam penelitian ini adalah analisis deskriptif, uji asumsi klasik, analisis regresi berganda, uji F, uji t dan koefisien determinasi. Hasil penelitian ini adalah secara parsial ekspektasi kinerja dan faktor sosial berpengaruh signifikan terhadap sistem informasi akuntansi, akan tetapi ekspektasi usaha tidak berpengaruh terhadap sistem informasi akuntansi
Pengaruh Hasil Investasi, Pendapatan Premi, dan Beban Klaim Terhadap Pertumbuhan Aset pada Asuransi Jiwa yang Terdaftar di Otoritas Jasa Keuangan (OJK) Periode Tahun 2014-2017 Erlin Nur Setiobekti; Tabrani; Subekti
Permana : Jurnal Perpajakan, Manajemen, dan Akuntansi Vol 12 No 1 (2020): Februari
Publisher : Faculty of Economics and Business, University of Pancasakti Tegal

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24905/permana.v12i1.92

Abstract

The purpose of this research was to analyze the effect of investment returns, premium income and claims for the growth of assets life insurance at the Financial Services Authority. The population in this research are life insurance companies on the Financial Services Authority at period 2014-2017. The analyze technique used is multiple linier regression.The results of calculations with the F test of 7.168 with growth of assets 0.000 means that simultan investment returns, premium income and claims affect the growth of assets. The results of calculations with the t test of the coefficient of investment returns of -3,294 with a significance level of 0.001 smaller than 0.05 then there is the effect of investment returns on the growth of assets, the value of the premium income coefficient of 4,564 with a significance level of 0,000 less than 0.05 then there is an influence of premium income on the growth of assets, and the claims coefficient value of -3,617 with a significance level of 0,000 less than 0.05, there is an influence of the claims on the growth of assets.
Penentuan Profitabilitas Koperasi Melalui Efisiensi Modal Kerja dan Efektivitas Pengendalian Biaya Ariyanti; Dewi Indriasih; Tabrani
Permana : Jurnal Perpajakan, Manajemen, dan Akuntansi Vol 8 No 1 (2016): Februari
Publisher : Faculty of Economics and Business, University of Pancasakti Tegal

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (819.289 KB)

Abstract

This study is aimed to analyze the efficiency of working capital and the effectiveness of cost control on probability. Population and sample in this research is Financial statement of PKP-RI Tegal City in 2012-2016. The Collection data in this study is quantitative. Sources of data in this study is secondary data which is obtained from financial statements PKP-RI Tegal city in 2012-2016. The Data collection technique in this research is documentations. Data analysis method use Trend analysis. The result indicate that the working capital efficiency is descreased, the working capital rotation was only 0,49% in 2013 mean while the lowest working capital rotation in 2016 was 0,29% this had impact on the low profitability level meanwhile the effectiveness of cost control also descreased but it is not significant. At the level of profitability of PKP-RI Tegal City also get fluctuations, the highest profitability level in 2012 is 2,02% meanwhile the lowest is in 2013 at 1,43 and it is still below the standard.
Analisis Balanced Scorecard Sebagai Alat Pengukur Kinerja Febrian Aji Prakoso; Tabrani
Permana : Jurnal Perpajakan, Manajemen, dan Akuntansi Vol 9 No 1 (2017): Februari
Publisher : Faculty of Economics and Business, University of Pancasakti Tegal

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (980.963 KB)

Abstract

The purpose of the research is to analyze the performance of KUD Karya Mina Tegal with Balanced Scorecard. Data collection method used in this research is questionnaire. Performance of KUD Karya Mina Tegal is viewed from a financial perspective using Profitability ratio instrument consisting of current ratio, return on investment, and net profit margin. Of the three instruments, only the current ratio is in accordance with the standard, while return on investment and net profit margin is still below the specified standard. Performance of KUD Karya Mina Tegal from customer perspective with member satisfaction indicator and member acquisition in good category. This can be seen from the increasing trend seen from the increase in the number of members each year as well as from the increased percentage increase in member acquisition. The performance of KUD Karya Mina Tegal is viewed from the internal perspective of the business with indicators of innovation and operation is considered good. Viewed from how KUD Karya mina is able to see the needs of its members and provide additional benefits to the members. The performance of KUD Karya Mina from learning and growth perspective with employee satisfaction indicator, employee retention and employee training is considered good. In the indicator of employee satisfaction, employees feel satisfied in working in KUD Karya Mina Tegal. For employee retention from year to year decreased, this can be interpreted that KUD Karya Mina Tegal able to retain its employees. And for employee training seen from the increasing trend every year. The results of the overall performance measurement of KUD Karya Mina Tegal is in good area, with a total score of 86,66% . That is, the performance of KUD Karya Mina Tegal good if measured by Balanced Scorecard approach.
Pengaruh Likuiditas, Financial Leverage, Margin Laba Kotor, Variabilitas Harga Pokok Penjualan, dan Ukuran Perusahaan terhadap Pemilihan Metode Penilaian Persediaan pada Perusahaan Manufaktur yang Terdaftar di BEI Periode 2015–2019 Bagus Iman Suhartanto; Tabrani
JABKO: Jurnal Akuntansi dan Bisnis Kontemporer Vol. 1 No. 2 (2021): Mei
Publisher : Majors Accounting, Faculty of Economics and Business, Universitas Pancasakti Tegal

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (808.23 KB) | DOI: 10.24905/jabko.v1i2.15

Abstract

This study aims to determine the effect of liquidity, financial leverage, gross profit margins, variability of cost of goods sold, and firm size on inventory valuation methods on manufacturing companies listed on the IDX. This research is a descriptive study with a quantitative approach. The population in this study were companies that registered on the IDX totaling 169 companies. The sample used in this study is to use data collection techniques (purposive sampling) consisting of 29 companies. This research uses logistic regression analysis method with SPSS Version 22 program. The results showed that liquidity affected the inventory valuation method with a significant value of 0.030, financial leverage had no effect on the inventory valuation method with a significant value of 0.699, the gross profit margin affected the inventory valuation method with a significance value of 0,001, the variability in cost of goods sold did not affect the valuation method inventories with a significance value of 0.502, company size has no effect on the inventory valuation method with a significance value of 0.799.
Pengaruh Perputaran Kas, Perputaran Piutang, Perputaran Persediaan Terhadap Profitabilitas Tasya Maulida; Tabrani; Aminul Fajri
JABKO: Jurnal Akuntansi dan Bisnis Kontemporer Vol. 2 No. 2 (2022): Mei
Publisher : Majors Accounting, Faculty of Economics and Business, Universitas Pancasakti Tegal

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (610.876 KB) | DOI: 10.24905/jabko.v2i2.35

Abstract

Penelitian ini bertujuan untuk mengetahui Pengaruh Perputaran Kas, Perputaran Piutang, Perputaran Persediaan Terhadap Profitabilitas (Studi Kasus Pada Perusahaan Manufaktur Sub Sektor Otomotif dan Komponen yang Terdaftar di Bursa Efek Indonesia Tahun 2017-2021). Metode analisis data yang digunakan adalah analisis deskriptif statistik, analisis regresi linier berganda, uji asumsi klasik, dan pengujian hipotesis dengan menggunakan SPSS versi 22. Data sekunder diperoleh dari laporan keuangan tahunan perusahaan go public sub sektor otomotif dan komponen tahun 2017-2021 yang berjumlah 13 perusahaan. Sampel yang digunakan dalam penelitian ini berjumlah 9 perusahaan, dengan menggunakan teknik purposive sampling. Dari penelitian yang dilakukan diperoleh hasil bahwa Perputaran Kas dan Perputaran Piutang secara parsial berpengaruh signifikan terhadap Profitabilitas dengan nilai signifikan 0,05 dan 0,002, tetapi Perputaran Persediaan secara parsial tidak berpengaruh signifikan terhadap Profitabilitas dengan nilai signifikan nya sebesar 0,755.
The Influence of Digital Marketing and Market Orientation on Sales Performance Through Product Innovation and Product Excellence Mokhamad Amin; Suliyanto; Tabrani
Jurnal Ekonomi Bisnis, Manajemen dan Akuntansi (JEBMA) Vol. 2 No. 3 (2022): Article Research Volume 2 Issue 3, November 2022
Publisher : ITScience (Information Technology and Science)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47709/jebma.v2i3.2597

Abstract

Micro, Small and Medium Enterprises (MSMEs) in running their business need a strategy to achieve the desired goals. MSMEs must maximize sales performance including through Digital Marketing, Orientation, Product Innovation and Product Excellence. The purpose of this study is to analyze the effect of market orientation on product innovation, analyze the effect of market orientation on product excellence, analyze the effect of product innovation on product excellence, analyze the effect of digital marketing on sales performance. analyze the effect of excellence on sales performance. The population in this study are MSMEs in Brebes Regency. The sample used in this study was 95 SMEs in Tegal Regency. The technique used in sampling is purposive sampling, namely sampling with certain considerations or criteria. The data used in this research is primary data, which is done by survey method through questionnaires. The analysis method used is SEM PLS. Based on the results of the study, that the variables Digital Marketing, Market Orientation, Product Innovation, Product Excellence Have a Significant Positive Influence on Sales Performance.
Pengaruh Laba Rugi, Prediksi Kebangkrutan, dan Jenis Industri, Terhadap Audit Delay Tri Arfi Arindita; Tabrani; Eva Anggra Yunita
JIBEMA: Jurnal Ilmu Bisnis, Ekonomi, Manajemen, dan Akuntansi Vol. 1 No. 1 (2023): July
Publisher : CV. Muris Global Education

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62421/jibema.v1i1.6

Abstract

Laporan keuangan perusahaan yang go public harus dirilis. Terlepas dari kenyataan bahwa tanggal jatuh tempo penyampaian laporan keuangan yang telah diaudit telah ditetapkan, namun banyak pelaku usaha yang tetap menyerahkan laporan keuangan auditannya setelah melewati batas waktu tersebut. Hal yang mirip juga terjadi pada emiten yang tergabung dalam indeks LQ45. Penelitian ini mencoba untuk memastikan apakah audit delay pada perusahaan LQ45 dipengaruhi oleh laba rugi peru­sa­ha­an, prediksi kebangkrutan, dan jenis industri. Penelitian kuan­ti­tatif digunakan dalam bidang studi ini, dan datanya berupa numerik. 45 emiten LQ45 yang terlisting di BEI antara tahun 2017 dan 2021 merupakan populasi riset. Metode dipergunakan di­sebut purposive sampling. metode untuk mengumpulkan data dari sumber sekunder. Penelitian ini menemukan bahwa lamanya audit tidak dipengaruhi oleh perkiraan laba rugi atau ke­bang­kru­tan perusahaan. Sedangkan audit delay dipengaruhi oleh jenis in­dus­tri. Sedangkan kemungkinan terjadinya audit delay lebih ting­gi jika perusahaan berada dalam industri non keuangan.
Co-Authors Aminul Fajri Ariyanti Bagus Iman Suhartanto Dewi Indriasih Erlin Nur Setiobekti Eva Anggra Yunita Febrian Aji Prakoso Lestari Ayu Handayani Mokhamad Amin Subekti Suliyanto Tasya Maulida Tri Arfi Arindita