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All Journal Jurnal Istiqro' Jurnal Ekonomi Manajemen dan Sosial (JEMeS) Optimal: Jurnal Ekonomi dan Manajemen Digital Bisnis: Jurnal Publikasi Ilmu Manajemen Dan E-commerce Journal of Nusantara Economic Science
Roni Yanto
Akuntansi, Universitas Ibrahimy, Indonesia
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Social Sciences Other

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Penatausahaan Aset Tetap pada Pemerintah Daerah dengan Opini BPK Wajar dengan Pengecualian (WDP) Roni Yanto
Jurnal Ekonomi dan Manajemen Vol. 2 No. 2 (2022): Juni : Jurnal Ekonomi dan Manajemen
Publisher : Amik Veteran Porwokerto

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (164.654 KB) | DOI: 10.55606/optimal.v2i2.388

Abstract

Managing and managing assets properly and correctly is a must for agencies or local governments. Because assets are a very important thing in describing the wealth owned by an agency or institution for both operational use and for financial reserves in the future. Managing assets for local governments is an obligation based on Government Regulation Number 38 of 2008 concerning Management of Regional Property. In order to ensure that there is good arrangement and management of regional assets, the law provides space for the Supreme Audit Agency (BPK) to audit financial statements and assets owned by a region so that from the results of the examination, Unqualified Results (WTP) can be obtained. , Fair With Exceptions (WDP), Not Fair (TW) and Not Expressing an Opinion (TMP). It all depends on how the region is able to manage and make reports properly in accordance with the provisions of the legislation.
Penerapan Sistem Pembukuan Akuntansi Pada Usaha Dagang UMKM Berdasarkan SAK EMKM (Kasus Pada Usaha Dagang Toko) Roni Yanto; Zainurradi Zainurradi
Digital Bisnis: Jurnal Publikasi Ilmu Manajemen dan E-Commerce Vol. 1 No. 3 (2022): September : Digital Bisnis : Jurnal Publikasi Ilmu Manajemen dan E-Commerce
Publisher : Universitas 45 Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (130.756 KB) | DOI: 10.30640/digital.v1i3.655

Abstract

Krisis moneter juga pernah dialami oleh perekonomian Indonesia. Salah satu kekuatan Indonesia dalam menghadapi krisis moneter adalah penguatan aktifitas UKM. UKM menjadi pilar yang kuat bagi perekonomian Indonesia karena dapat menciptakan tingkat kemandirian ekonomi bagi masyarakatnya. Atas hal ini pemerintah mengambil beberapa kebijakan guna meningkatkan produktifitas para pelaku UKM. Salah satu kendala yang dihadapi oleh para pelaku UKM adalah minimnya pengetahuan tentang pengelolaan keuangan untuk usahanya. Salah satu output pengelolaan keuangan yang baik adalah disusunnya laporan keuangan yang sesuai dengan SAK EMKM yang berlaku umum di Indonesia. Obyek penelitian dipilih merupakan salah satu pelaku UKM yang tidak menerapkan pengelolaan keuangan yang baik sehingga perlu dilakukan kajian lebih mendalam. Penelitian ini menemukan bahwa ada kendala yang dihadapi oleh obyek penelitian dalam menerapkan sistem pembukuan akuntansi. Salah satu temuannya adalah kurang memahaminya SDM para pelaku UKM tersebut terhadap sistem pembukuan akuntansi. Atas temuan tersebut peneliti menawarkan solusi yaitu dibuatkan dan disusun laporan keuangan sederhana yang sesuai dengan SAK EMKM meskipun angka yang disajikan belum mewakili dan mendekati kondisi riil.
Pengaruh Proporsi Perempuan Terhadap Lapangan Kerja Di Indonesia Hendrarto Widodo; Roni Yanto
Journal of Nusantara Economic Science Vol 1 No 1 (2023): Journal of Nusantara Economic Science (JNES)
Publisher : PT NAFATIMAH GRESIK PUSTAKA

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (219.216 KB)

Abstract

Penelitian ini bertujuan untuk menguji pengaruh proporsi perempuan terhadap lapangan kerja di Indonesia. Data yang digunakan dalam penelitian ini adalah data sekunder dari Badan Pusat Statistik (BPS) pada periode 2021. Sampel dalam penelitian ini adalah 34 provinsi di Indonesia. Metode analisis data yang digunakan adalah regresi sederhana. Hasil penelitian menunjukkan bahwa proporsi perempuan berpengaruh signifikan positif terhadap lapangan kerja di Indonesia. Hal ini menunjukkan bahwa semakin tinggi proporsi perempuan dalam populasi suatu wilayah, maka semakin besar kesempatan kerja yang tersedia di wilayah tersebut. Penelitian ini memiliki implikasi penting dalam upaya meningkatkan kesempatan kerja bagi perempuan di Indonesia. Oleh karena itu, perlu adanya kebijakan yang dapat meningkatkan partisipasi perempuan dalam berbagai sektor, termasuk sektor formal dan informal.
Penyusunan Harga Pokok Produksi Menggunakan Process Costing Method (Studi pada Kelompok Budi Daya Udang): Preparation of Cost of Production Using Process Costing Method (Study on Shrimp Cultivation Group) Roni Yanto; Nur Fazira
Jurnal Ekonomi Manajemen dan Sosial Vol. 6 No. 1 (2023): Jurnal Ekonomi Manajemen dan Sosial
Publisher : Universitas Bojonegoro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56071/jemes.v6i1.462

Abstract

Indonesia is a country that is developing the business world, one of which is in the industrial sector. The main thing for an industrial company to be a going concern is to increase the number of sales. Not all industrial companies can determine the cost of production correctly and precisely. In the science of cost accounting, there are many methods that can be applied in preparing the cost of manufactured, one of which is the process costing. This study found that were deficiencies that occurred in the object of research, namely the icaccuracy in allocating costs of production. This was caused by the lack of understanding of financial managers in determining the cost of production. The are several cost components that are not included so that the cost of production that is formed dose not represent or approach the real calculation. This occurs because managers consider that the cost component only formed when the company disburses funds/cash during the current period. The results of this study compare the preparation og the cost of production using the process costing method with the traditional method applied by the object of research.
IDENTIFIKASI BI RATE, INDEKS HARGA SAHAM KOMPOSIT (IHSG), UANG BEREDAR TERHADAP INFLASI DI INDONESIA Khalid Fauzi Aziz; Roni Yanto
Jurnal Istiqro Vol. 9 No. 2 (2023): Juli 2023
Publisher : Institut Agama Islam Darussalam Blokagung Banyuwangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30739/istiqro.v9i2.2002

Abstract

This study aims to identify the effect of the BI Rate, the composite stock price index (IHSG), and the money supply on inflation in Indonesia. The research method used for data analysis is the assumption of normality error, multicollinearity assumption, non-autocorrelation assumption, homoscedasticity assumption, multiple linear regression and t test. The type of research used in this research is descriptive quantitative. So that the results of the analysis will be explained according to the data analysis technique used. The results of the determinant coefficient test obtained a value of r which is a reflection of the BI Rate, JCI and Money Supply variables, which are able to explain or explain the inflation variable of 75.23%, the remaining 24.77% is explained by other variables. Based on the results of the t test, it was found that the BI Rate alone significantly affected inflation in the data series from 2005 to 2022. Meanwhile, the JCI and money supply did not significantly affect inflation in the data series from 2005 to 2022. It can be said that not all variables are always significant according to the hypothesis, and the number of years of research also affects it.
Co-Authors Hendrarto Widodo Khalid Fauzi Aziz Nur Fazira Zainurradi Zainurradi