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All Journal Jurnal Riset Akuntansi Kajian Akuntansi
Riyang Mardini
Fakultas Ekonomi dan Bisnis, Universitas Islam Bandung
Economics, Econometrics & Finance Social Sciences

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OPTIMIZING THE POTENTIAL OF UNISBA RETIREMENTS THROUGH TRAINING IN CALCULATION OF THE COST OF PRODUCTS AND SALES AND MANUFACTURE OF CHEESE PRODUCTS Yuni Rosdiana; Diamonalisa Sofianty; Elly Halimatusadiah; Riyang Mardini
Kajian Akuntansi Vol. 24 No. 2 (2023): September 2023
Publisher : UPT Publikasi Ilmiah UNISBA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29313/kajian_akuntansi.v24i2.2435

Abstract

One of the sources of concern in retirement is economic problems. Such a problem can be overcome by utilizing available potential and resources, either in terms of education, skills, time, or funds, for productive activities that can make a major contribution to the family economy, one of which is through mentoring cheese production training and product cost calculation. The data used in this research are primary data from the pre-test and post-test results of 48 Unisba pensioners as respondents. Then, the researchers carry out descriptive statistical analysis and inferential analysis of the data results through the average difference test between the pre-test scores and post-test scores, which will later be analyzed. Based on the results of testing by SPSS, there is an increase in post-test results from the results of the previous pre-test with a significance value of <0.05. These results indicate that the training in calculating the cost of production and sales and the manufacture of cheddar cheese has a significant effect in increasing the knowledge of training participants. Keywords: Retirement, Product Cost, Selling Price, Community Service.
Pengaruh Penerimaan Pajak Kendaraan Bermotor terhadap Penerimaan Pajak Daerah Provinsi Jawa Barat Vannisa Regita Putri; Nunung Nurhayati; Riyang Mardini
Jurnal Riset Akuntansi Volume 3, No. 2, Desember 2023, Jurnal Riset Akuntansi (JRA)
Publisher : UPT Publikasi Ilmiah Unisba

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29313/jra.v3i2.2827

Abstract

Abstract. This study aims to determine (1) motor vehicle tax revenue; (2) local tax revenue. Data on motor vehicle tax revenue and local taxes in this study have previously been used and redeveloped by researchers. This research uses a quantitative descriptive method with the object of research, namely the 2017-2020 taxpayers. The technique used is purposive sampling for the sampling technique. While data processing using Eviews software with a total of 34 regions. This research uses secondary data which is processed again. In this study, the important methods that became the main basis were the Chow test and the Hausman test with simple linear regression analysis. Abstrak. Penelitian ini bertujuan untuk mengetahui (1) penerimaan pajak kendaraan bermotor; (2) penerimaan pajak daerah. Data penerimaan pajak kendaraan bermotor dan pajak daerah dalam penelitian ini sebelumnya pernah digunakan dan oleh peneliti dikembangkan kembali. Penelitian ini menggunakan metode deskriptif kuantitatif dengan objek penelitian yaitu wajib pajak tahun 2017-2020. Teknik yang digunakan yaitu purposive sampling untuk teknik pengambilan sampel. Sedangkan pengolahan data dengan menggunakan software Eviews dengan jumlah 34 wilayah Penelitian ini menggunakan data sekunder yang diolah kembali. Dalam penelitian ini metode penting yang menjadi dasar utama adalah chow test dan hausman test dengan analisis regresi linear sederhana.
Co-Authors Diamonalisa Sofianty Elly Halimatusadiah Nunung Nurhayati Vannisa Regita Putri Yuni Rosdiana