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<![CDATA[IMPLEMENTASI PENGGUNAAN SISTEM INFORMASI AKUNTANSI UMKM DALAM MENGHADAPI REVOLUSI INDUSTRI 4.0 ]]>
<![CDATA[Eny Tiara Rahmawati]]>;
<![CDATA[Subagyo Subagyo]]>;
<![CDATA[Dwi Budiadi]]>
<![CDATA[ CAHAYA AKTIVA Vol 9, No 2 (2019): SEPTEMBER 2019 ]]>
Publisher : <![CDATA[POLITEKNIK CAHAYA SURYA ]]>
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DOI: 10.47047/ca.v9i2.58
<![CDATA[The presence of an Accounting Information System for Micro, Small, and Medium Enterprises (MSMEs) is one of the means to compile various reports that are indispensable for MSMEs to produce efficient and valid reports. The purpose of this research is to be able to find out the results of the implementation of an Accounting Information System in the era of the industrial revolution 4.0 on ikat weaving. This research only uses one respondent, namely AAM Putra Kota Kediri.This type of research conducted using case studies. In the method of data collection, this study uses interviews, observation, and documentation. Data analysis method used by the writer is descriptive analysis method with a qualitative approach.The results of data analysis and discussion of this study indicate that the aplication and readiness of the use of SIA is still not in line with the industrial revolution. Starting from recording the sales system and also the purchase. This study also shows the lack of employees or accounting department personnel in recording their books, due to lack of human resources and capital resources.Keywords: Accounting Information Systems, MSMEs, Industrial Revolution 4.0]]>
<![CDATA[Harga, Fasilitas dan Kualitas Pelayanan sebagai Penunjang Kepuasan Pengunjung Kolam Renang Tirtayasa Kediri ]]>
<![CDATA[Gesty Ernestivita]]>;
<![CDATA[Subagyo Subagyo]]>
<![CDATA[ CAHAYA AKTIVA Vol 10, No 1 (2020): MARET 2020 ]]>
Publisher : <![CDATA[POLITEKNIK CAHAYA SURYA ]]>
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DOI: 10.47047/ca.v10i1.68
<![CDATA[The swimming pool is one of the entertainment and vacation facilities that is favourites destination by almost people. This tourism industry is quite developed in Kediri. People who have business in this aeea are competing to improve their facilities and service quality and provide the best prices for visitors in the midst of the intense competition in the swimming pool industry in Kediri, which amounts to dozens. This study aims to analyze the effect of price, facilities and quality both partially and simultaneously on the satisfaction of visitors to the Pool Tirtayasa Kediri. This research is a causality research with a quantitative approach. Pupulation in this research are all visitors of Tirtayasa Kediri Swimming Pool, while the sample is determined by 40 visitors using random sampling. Data were collected using a questionnaire, then analyzed using multiple regression analysis. The results showed the price, facilities and quality of service both partially and simultaneously had a significant effect on visitor satisfaction at the Tirtayasa Swimming Pool in Kediri City. Keywords: Price, Facilities, Service Quality, Visitor Satisfaction]]>
<![CDATA[PENGARUH PAJAK HIBURAN TERHADAP PENDAPATAN ASLI DAERAH DI KOTA KEDIRI ]]>
<![CDATA[Nindya Dana Charisma]]>;
<![CDATA[Subagyo Subagyo]]>;
<![CDATA[Moh. Zuhri Fathoni]]>
<![CDATA[ CAHAYA AKTIVA Vol 8, No 1 (2018): MARET 2018 ]]>
Publisher : <![CDATA[POLITEKNIK CAHAYA SURYA ]]>
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DOI: 10.47047/ca.v8i1.35
<![CDATA[Revenue can be derived from local revenues, local revenues arising from the distribution of local revenues, financial balancing funds between the central government and local governments, regional lending and other regional revenues.The purpose of this study is to know the entertainment tax in the City of Kediri, to know the influence of entertainment tax on the original revenue area in the city of Kediri. The data source obtained by the writer is the secondary data. The type of research used is descriptive quantitative.Data obtained from literature study and documentation.Data analysis method used in this research is descriptive analysis, correlation analysis, linear regression test and test.From the result of this study there is a significant income from entertainment taxes for the local revenue in the city of Kediri in 2012-2016.The entertainment tax on the local income in Kediri has a very high relationship, the higher revenue of the entertainment tax, the higher income the local revenue in Kediri and the lower revenue of the entertainment tax, the lower income of the original income of Kediri. Keywords: Entertainment tax, Local Revenue.income]]>
<![CDATA[EFEKTIVITAS PENERIMAAN PAJAK PENGHASILAN FINAL (PPH-FINAL) DI SEKTOR UMKM PADA KPP NGAWI ]]>
<![CDATA[Sulastri Andayani]]>;
<![CDATA[Subagyo Subagyo]]>;
<![CDATA[Wibowo Andoko]]>
<![CDATA[ CAHAYA AKTIVA Vol 8, No 2 (2018): SEPTEMBER 2018 ]]>
Publisher : <![CDATA[POLITEKNIK CAHAYA SURYA ]]>
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DOI: 10.47047/ca.v8i2.40
<![CDATA[The government's effort in increasing its largest income is from taxation, especially in the sector of Micro SmallMedium Enterprises (MSMEs). Government Regulation (PP) No. 46 of 2013 is about taxation on the perpetrators of MSME of 1% of gross turnover or turnover not exceeding 4.8billion. The purpose of this study is to determine the effectiveness and development of final income tax revenue on the sector of SMEs in the Office of Primary Tax Service in Ngawi City. Methods of data collection in this study is by documentation and literature study. While the data analysis method used is descriptive analysis. The results of the discussion show that (1) the Final Income Tax on Tax Receipts in the Tax Office Primary of Ngawi City in 2015 has a good development even though it has not reached the target that has been determined. (2) For 2016, the development of final income tax on tax receipts KPP Ngawi also experienced a good development or rise and can be quite good, although also not yet able to reach the target specified. (3) The effectiveness of Final Income Tax on MSME sector in KPP PratamaNgawi in 2015 is effective even though it has not reached the good or very effective category, whereas in 2016 the effectiveness that happened can be said is high or quite effective compared to the year 2015. Key Word : Effectiveness of Final Income Tax Receipts in MSMEs Sector at KPP PratamaNgawi.]]>
<![CDATA[PENGARUH JUMLAH INDUSTRI TERHADAP P ENERIMAAN PAJAK REKLAME DI KABUPATEN KEDIRI TAHUN 2012-2016 ]]>
<![CDATA[Luluk Nur Hidayah]]>;
<![CDATA[Subagyo Subagyo]]>;
<![CDATA[Wibowo Andoko]]>
<![CDATA[ CAHAYA AKTIVA Vol 8, No 1 (2018): MARET 2018 ]]>
Publisher : <![CDATA[POLITEKNIK CAHAYA SURYA ]]>
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DOI: 10.47047/ca.v8i1.31
<![CDATA[Pajak papan iklan merupakan salah satu sumber pendapatan pajak daerah yang potensial untuk Kabupaten Kediri. Ini terbukti pada tahun 2012-2016 pendapatan pajak iklan telah meningkat. Jumlah industri di Kabupaten Kediri juga meningkat setiap tahun. Persentase perkembangan jumlah industri meningkat dengan perkembangan pendapatan pajak reklame. Tujuan dari penelitian ini adalah untuk mengetahui dan menganalisis pengaruh jumlah industri di Kabupaten Kediri terhadap penerimaan pajak reklame. Objek penelitian ini adalah Badan Pusat Statistik dan Kantor Pendapatan Daerah Kabupaten Kediri. Sumber data yang digunakan adalah data sekunder. Jenis penelitian yang digunakan adalah deskriptif kuantitatif. Data diperoleh dari studi literatur dan dokumentasi. Metode analisis data yang digunakan adalah analisis deskriptif, analisis korelasi, uji regresi linier dan uji t. Hasil penelitian ini adalah antara jumlah industri (X) dengan pendapatan pajak reklame (Y) memiliki hubungan yang sangat rendah. Hasil uji t menunjukkan bahwa tidak ada pengaruh yang signifikan antara jumlah industri dengan pajak iklan di Kabupaten Kediri tahun 2012-2016. Kata kunci: Jumlah Industri, Pajak Periklanan.]]>
<![CDATA[PENGARUH BEA BALIK NAMAKENDARAAN BERMOTOR KOTA KEDIRI TERHADAP PENDAPATAN ASLI DAERAH PROVINSI JAWA TIMUR ]]>
<![CDATA[Vida Windita Putri]]>;
<![CDATA[Subagyo Subagyo]]>;
<![CDATA[Wibowo Andoko]]>
<![CDATA[ CAHAYA AKTIVA Vol 8, No 2 (2018): SEPTEMBER 2018 ]]>
Publisher : <![CDATA[POLITEKNIK CAHAYA SURYA ]]>
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DOI: 10.47047/ca.v8i2.41
<![CDATA[The increasing number of residents in the city of Kediri, it is assumed or considered the number of needs for motor vehicles will increase. With the increase in the number of motor vehicles, it can be considered that the amount of Transfer Fee of Motor Vehicle of Kediri will increase. Based on these studies the authors are interested in conducting research on the Effect of Title Behavior of Motor Vehicles of Kediri on Local Revenue East Java Province. Based on the research, the purpose of this research is to know the development and influence of title transfer of motor vehicle of Kediri City and East Java Province Original Revenue. This research was conducted at the East Java Regional Revenue Service and Technical Implementation Unit of East Java Province Revenue Service. Sources of data in this study using secondary data and using the type of quantitative research with data collection methods used are literature study and documentation. While the method of data analysis using descriptive statistical analysis and statistical analysis. Based on the result of this research, it can be concluded that the development of Transfer of Motor Vehicle Title Tendency tends to be unstable even though the development of East Java Provincial Revenue tends to increase, while the influence of Transfer of Motor Vehicle Title to Regional Revenue of East Java Province is not significant. It is advisable that the government, particularly the Implementation Unit of the East Java Province Revenue Service, should pay more attention to the transfer of ownership of motor vehicles from each taxpayer in order to increase the revenues of Vehicle Transfer of Title of the Kediri Motor Vehicle so that the increase of revenue can increase income in the Province. Keywords: Development, Receipts, Income, Influence of Transfer of Motor Vehicle Title Fee.]]>
<![CDATA[ANALISIS PERHITUNGAN PERSEDIAAN BAHAN BAKU DENGAN METODE FIFO DAN AVERAGE ( STUDY KASUS PADA UMKM AAM PUTRA KOTA KEDIRI ) TAHUN 2019 ]]>
<![CDATA[Dewi Lestari]]>;
<![CDATA[Subagyo Subagyo]]>;
<![CDATA[Arthur Daniel Limantara]]>
<![CDATA[ CAHAYA AKTIVA Vol 9, No 2 (2019): SEPTEMBER 2019 ]]>
Publisher : <![CDATA[POLITEKNIK CAHAYA SURYA ]]>
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DOI: 10.47047/ca.v9i2.56
<![CDATA[This research is motivated by problems related to recording in inventory where the company still uses manual recording not according to SAK, so that the recording of supplies is more effective, AMM PUTRA companies can implement inventory recording using the FIFO and Average methods. This study will apply inventory assessment using the FIFO and Average methods to determine whether there is an influence in the calculations using the FIFO and Average methods. To obtain the theoretical basis and field research is to obtain data through direct research to the research object, namely UMKM AAM PUTRA Kediri. Data collection methods used in research are observation, interview and documentation. The results of this study companies are more appropriate to use the Perpetual FIFO method and the periodic FIFO than the Average method of calculating the value of inventory, because the final inventory value of the FIFO method is greater than the Average method. The FIFO method will provide a lower cost of goods sold than the Average method, but the FIFO method provides a larger net profit than the Average method.Keywords: Stock, FIFO (First In First Out), Laverage]]>
<![CDATA[Pengaruh Efisiensi Modal Kerja Terhadap Rentabilitas Perusahaan Primarasa Food Industry Kediri Pada Tahun 2013 -2017 ]]>
<![CDATA[Ika Nur Fitriani]]>;
<![CDATA[Subagyo Subagyo]]>;
<![CDATA[Mas Wibowo Andoko]]>
<![CDATA[ CAHAYA AKTIVA Vol 9, No 1 (2019): MARET 2019 ]]>
Publisher : <![CDATA[POLITEKNIK CAHAYA SURYA ]]>
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DOI: 10.47047/ca.v9i1.78
<![CDATA[Working capital is used to conduct the company's operations. Working capital is defined as investments invested in current assets such as cash, securities, accounts receivable, inventory. in this research is taken two elements of variable working capital elements of X1 cash and X2 inventory turnover rate affecting variable Y is rentability. Cash is a tool of exchange and is also used as a measure in accounting, in the balance sheet, cash is a current asset in the sense of frequent change. Almost every transaction with outsiders always affects cash. While the receivable turnover rate is a number that shows how many times a company to bill on receivables in a certain period. Profitability is the company's ability to generate profits. The purpose of this study is to determine whether the cash ratio and receivable turnover rate affect the profitability of Primarasa Food Industry Kediri. The financial statements used in this study are income statement and balance sheet in 2013 up to 2017. Analyze techniques are used by using correlation analysis, multiple linear regression and t test. Regression test results that as described in this research, it can be said that empirically found that the cash ratio has a positive effect on corporate profitability means the higher the cash ratio achieved then increase the profitability of PT Primarasafood (SAWI). It can be proved by regression test result that sig value for influence of X1 (cash ratio) to Y (rentability) is 0,002 <0,05 and Thitung value 22.053> Ttabel 4,303 In this case it is clear that inventory turnover has no effect on the firm's profitability. In the results if the data using SPSS 16.0 for Windows above can be seen that the two independent variables simultaneously affect the dependent variable, where the table 4.5 F value counted 844,299 (F table = 9.55) and the significance level of 0.001 (sig α < 0.05). So generally it can be concluded that the independent variable cash and receivable turnover rate simultaneously affect the dependent variable that is the profitability of Primarasa Food Industry Kediri.Keywords: Working Capital (Cash & Receivable Turnover Rate), Profitability.]]>
<![CDATA[PENGARUH PERPUTARAN KAS DAN PERPUTARAN PIUTANG TERHADAP PROFITABILITAS PADA PT.INDOFOOD SUKSES MAKMUR TBK ]]>
<![CDATA[Gita Eliya Cahyani]]>;
<![CDATA[Subagyo Subagyo]]>;
<![CDATA[Andrea Gideon]]>
<![CDATA[ CAHAYA AKTIVA Vol 9, No 1 (2019): MARET 2019 ]]>
Publisher : <![CDATA[POLITEKNIK CAHAYA SURYA ]]>
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DOI: 10.47047/ca.v9i1.75
<![CDATA[This study aims to determine and examine the effect of cash turnover and receivable turnover on profitability at PT. Indofood has prosperous success. This study uses the population of all financial reports (quarterly) PT. Indoodood Sukses Makmur TBK listed on the Indonesia Stock Exchange (IDX) for the period 2010-2017. Based on predetermined criteria, 32 samples were obtained.The data analysis technique used is multiple regression analysis and with the help of SPSS version 16.0. in this study experienced the disposal of outlier data in order to be able to normal distribution and disposal of Company Size variables as the cause of multicollinearity.Test results show that the Cash Turnover variable (X1) has a significant negative effect on ROA while the Receivable Turnover variable (X2) has a significant positive effect on ROA. The probability value of the Cash Turnover variable (X1) is 0.569 against ROA. Receivable Turnover (X2) has a significant positive effect on ROA. With the probability value of the Receivable Turnover variable is 0.001 against ROA assuming the value of the other variables remains constant. This shows that if the Receivable Turnover is high, then ROA will increase. And F Test results show that cash turnover and receivable turnover have a simultant effect on profitability that is 0.02. Keywords: ROA, Cash Turnover, Receivable Turnover]]>
<![CDATA[ANALISIS PENGARUH RASIO ASSET TURNOVER DAN RASIO PROFITABILITAS TERHADAP RETURN SAHAM PADA PERUSAHAAN PERTAMBANGAN YANG TERDAFTAR DI BURSA EFEK PADA TAHUN 2012– 2016 ]]>
<![CDATA[Ragil Ayu Setyaningrum]]>;
<![CDATA[Subagyo Subagyo]]>;
<![CDATA[Wahyu Suhardono]]>
<![CDATA[ CAHAYA AKTIVA Vol 9, No 1 (2019): MARET 2019 ]]>
Publisher : <![CDATA[POLITEKNIK CAHAYA SURYA ]]>
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DOI: 10.47047/ca.v9i1.80
<![CDATA[This study was made with the aim to determine the effect of Asset Turnover ratio, profitability on stock returns on mining companies listed on the Indonesia Stock Exchange. So that it is expected that the results of elite pension can contribute to mining companies especially in taking a policy. Data analysis techniques in this study using Multiple Regression Analysis, Determinant Coefficients, Simultaneous Test (F), Partial Test (T). The population in this study is 9 mining companies that have financial data during 2012-2016. The results of this study indicate that: Partially the activity ratio has no effect on stock returns, partially profitability ratios have a significant effect on stock returns and simultaneously activity ratios and profitability ratios affect the stock returns of mining companies listed on the stock exchange in 2012-2016. Keywords: Asset Turnover Ratio, Profitability, and Stock Return.]]>
