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BUDGETING : Journal of Business, Management and Accounting
Published by Institut Penelitian Matematika, Komputer, Keperawatan, Pendidikan dan Ekonomi
ISSN : 27151913     EISSN : 27152480     DOI : -
Core Subject : Humanities, Social,
Humanities Social Sciences
BUDGETING : Journal of Business, Management and Accounting is published by IPM2KPE as an information and communication media for practitioners, researchers and academics who are interested in the field and development o, Business, Management and Accounting .The journal is published annually 2 times every June and December
Arjuna Subject : Ilmu Sosial - Administrasi Publik
Articles 106 Documents
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Penerapan Kebijakan Aset Tetap dengan PSAP No. 07 pada Kantor Desa Alivy Dinda Deviana; Norita Citra Yuliarti; Astrid Maharani
BUDGETING : Journal of Business, Management and Accounting Vol 3 No 2 (2022): BUDGETING : Journal of Business, Management and Accounting
Publisher : Institut Penelitian Matematika Komputer, Keperawatan, Pendidikan dan Ekonomi (IPM2KPE)

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

The purpose of this study was to determine the treatment of fixed assets in Darungan Village, Tanggul District, Jember Regency on transactions related to the Fixed Assets Building Account. Furthermore, to find out the application of PSAP No. 07 regarding accounting for fixed assets of buildings that have been carried out in Darungan Village, Tanggul District, Jember Regency. This research method is qualitative research. Data were collected by means of a preliminary survey, interviews and documentation. The results of this study indicate that the competence of Human Resources (HR) in the accounting field is still limited and also Darungan Village, Tanggul District, Jember Regency has not depreciated fixed assets. In conclusion, Darungan Village, Tanggul District, Jember Regency does not yet have an accounting policy regarding Building Fixed Assets, so Darungan Village, Tanggul District, Jember Regency has not implemented PSAP No.07 in its entirety. Keywords: Building Fixed Assets, Qualitative, PSAP No.07
Laporan Keuangan Distributor Makanan Berdasarkan Standar Akuntansi Keuangan Entitas Mikro, Kecil, dan Menengah Etika Dwi Novitasari; Arik Susbiyani; Moh. Halim
BUDGETING : Journal of Business, Management and Accounting Vol 3 No 2 (2022): BUDGETING : Journal of Business, Management and Accounting
Publisher : Institut Penelitian Matematika Komputer, Keperawatan, Pendidikan dan Ekonomi (IPM2KPE)

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Abstract

The purpose of this study was to analyze the financial statements of CV Food Distributors. TKT Bana Food Jember is based on financial accounting standards for micro, small and medium entities. This research method is descriptive qualitative. The data obtained in this study were based on observations, interviews, and documentation. Sources of data obtained in this study are primary and secondary data sources. The results showed, the standards used by Food Distributors CV. TKT Bana Food Jember is still not clearly stated, Food Distributor CV. TKT Bana Food Jember admits that they are still not very deep in using the standard. Conclusion, recording, acknowledging, measuring and presenting the financial statements of CV Food Distributors. TKT Bana Food Jember is still not in accordance with SAK EMKM. Keywords: Recording, Recognition, Measurement and Presentation of Financial Statements
Analisis E-Service dan Kepercayaan Konsumen terhadap Kepuasan Konsumen Pengguna Website Tegar Maulidi Putra; Asep M. Ramdan; Faizal Mulia
BUDGETING : Journal of Business, Management and Accounting Vol 1 No 1 (2019): BUDGETING : Journal of Business, Management and Accounting
Publisher : Institut Penelitian Matematika Komputer, Keperawatan, Pendidikan dan Ekonomi (IPM2KPE)

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (320.124 KB) | DOI: 10.31539/budgeting.v1i1.777

Abstract

The purpose of this study is to determine the effect of e-service quality and consumer confidence on customer satisfaction. The use of the method in this study is to use a type of sampling included in the sample random sampling and by distributing questionnaires as many as 96 to consumers. The analysis technique used is multiple linear analysis techniques, and for hypothesis testing is a statistical test partial (t test) and simultaneous testing (f test). T test results show that e-service quality (X1) has a significant effect on customer satisfaction, consumer confidence (X2) has a significant effect on customer satisfaction. Based on the F test the probability value sig 0,000 <0.10 which means that together e-service quality (X1) and consumer confidence (X2) significantly influence consumer satisfaction (Y). Conclusion, together e-service quality and consumer trust significantly influence consumer satisfaction Keywords: E-Service Quality, Consumer Trust, Consumer Satisfaction.
Analisis Beban Kerja dan Konflik terhadap Kepuasan Kerja Karyawan Azis Mauraksa; R.Deni Muhammad Danial; Nor Norisanti
BUDGETING : Journal of Business, Management and Accounting Vol 1 No 1 (2019): BUDGETING : Journal of Business, Management and Accounting
Publisher : Institut Penelitian Matematika Komputer, Keperawatan, Pendidikan dan Ekonomi (IPM2KPE)

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (431.459 KB) | DOI: 10.31539/budgeting.v1i1.779

Abstract

The purpose of this study was to determine the effect of employee workload and conflict on job satisfaction. The method used in this study uses an associative method. Data collection techniques used by researchers in research is through observation, interviews, questionnaires, documentation and library research. Data analysis techniques used are multiple correlation techniques, the coefficient of determination and multiple linear regression analysis. Based on the calculation of categorizing the percentage of data scores it is known that the workload is in high criteria. This shows the workload on Sukabumi's Neptuns Screen Printing Convection. Based on the calculation of categorizing data, it is found that the value of the conflict criteria is. This means that conflicts that occur within the company Neptuns Screen Printing Studio can still be resolved. Conclusion, there is a significant influence between workload and conflict on employee job satisfaction Keywords: Workload, Conflict, Job Satisfaction
Analisis Efektivitas Perusahaan dengan Model Du Pont System Bagja Pasca Ramadhan; Acep Samsudin; Dicky Jhoansyah
BUDGETING : Journal of Business, Management and Accounting Vol 1 No 1 (2019): BUDGETING : Journal of Business, Management and Accounting
Publisher : Institut Penelitian Matematika Komputer, Keperawatan, Pendidikan dan Ekonomi (IPM2KPE)

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (356.933 KB) | DOI: 10.31539/budgeting.v1i1.780

Abstract

This study aims to determine the Du Pont System model in analyzing the effectiveness of the company's operations in generating profits at PT. Gajah Tunggal Tbk. This study uses quantitative descriptive analysis techniques that are used to describe in measuring the effectiveness of the company after carrying out calculations with the figures that have been included in the components or formulas contained in the Du Pont System model that is the Profitability Ratio consisting of Net Profit Margins (Net Profit Margin) and Return on Investment (Return On Investment), then Activity Ratio which consists of Total Asset Turnover. Conclusion, the effectiveness of the company for five years is considered not good seeing the decline that occurred in several aspects that could affect the final value of the Du Pont System. Keywords: Company Effectiveness, Du Pont System
Analisis Earning Per Share dalam Meningkatkan Pengembalian Saham Bobby Billian Ramadhan; Erry Sunarya; Dicky Jhoansyah
BUDGETING : Journal of Business, Management and Accounting Vol 1 No 1 (2019): BUDGETING : Journal of Business, Management and Accounting
Publisher : Institut Penelitian Matematika Komputer, Keperawatan, Pendidikan dan Ekonomi (IPM2KPE)

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (508.282 KB) | DOI: 10.31539/budgeting.v1i1.781

Abstract

Earning per share is profit per share which is a reference for investors in investing, the problems faced by PT. Indomobil Multi Jasa Tbk and PT. Buana Finance decreased its net income for two consecutive years. The purpose of the research is to find out the calculation of Earning Per Share (EPS) and the amount of stock returns on the company. This research method uses quantitative analysis descriptive analysis techniques that are used to describe in measuring stock returns. The data analysis technique uses Earning per Share calculations with a reference to the industry standard standard criteria. The results of the study show that theoretically the three companies value of EPS is not good because the calculation results are below the industry average standard. The results of the Earning per Share calculation can provide a reference for investors before deciding to invest to do an analysis of the company. Keywords: Earning per Share, Stock Returns, Net Profit
Pengaruh Computer Fear dan Computer Anticipation terhadap Keahlian Siswa Akuntansi dalam Menggunakan Aplikasi MYOB Elen Yuri Astia; Diyah Probowulan; Nina M Nina M
BUDGETING : Journal of Business, Management and Accounting Vol 1 No 1 (2019): BUDGETING : Journal of Business, Management and Accounting
Publisher : Institut Penelitian Matematika Komputer, Keperawatan, Pendidikan dan Ekonomi (IPM2KPE)

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (229.27 KB) | DOI: 10.31539/budgeting.v1i1.783

Abstract

The purpose of this study was to determine the effect of computer fear and computer anticipation on students' ability to use the MYOB application. This research uses a quantitative approach with a comparative causal method. The study was conducted on students in grades 1 and 2 of Al-Hasan Panti Vocational School, Panti District, Jember Regency. The results of the study, computer fear with the expertise of accounting students in using the MYOB application, that the value of t-count is smaller than t-table (-2.457 <1.993) with a significance level of 0.016, the effect of computer anticipation on the expertise of accounting students in using the MYOB application, namely t -calculates greater than t-table and the significance level is less than 0.05. Conclusion, there is no influence of computer fear with the expertise of accounting students in using the MYOB application, then there is the influence of computer anticipation on the expertise of accounting students in using the MYOB application Keywords: Computer Fear, Computer Anticipation, Student Skills
Dampak Alokasi Dana Desa, Jumlah Wajib Pajak, Jumlah Penduduk dan Luas Lahan terhadap Realisasi Penerimaan PBB-P2 Halimatus Sa’diyah; Diyah Probowulan; Achmad Syahfrudin Z
BUDGETING : Journal of Business, Management and Accounting Vol 1 No 1 (2019): BUDGETING : Journal of Business, Management and Accounting
Publisher : Institut Penelitian Matematika Komputer, Keperawatan, Pendidikan dan Ekonomi (IPM2KPE)

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (589.476 KB) | DOI: 10.31539/budgeting.v1i1.797

Abstract

This study aims to partially determine the effect of the impact of Village Fund Allocation, Population and Land area on the Realization of PBB-P2 Revenue in Jember Regency. This research is a quantitative study using survey research methods. The population of this study was all villages in Jember Regency, the sample was 44 villages with PBB-P2 acceptance that met the target. Sampling using a purposive sampling technique. Data was collected through secondary data from literature studies and documentation of local tax revenue realization. Data analysis uses multiple linear regression. The results of the Village Fund Allocation research variable, obtained a significant value of 0.006 <0.05, which means that the Village Fund Allocation partially has a significant impact on the realization of PBB-P2 revenue. The variable number of taxpayers has a significant value of 0,000 <0.05 which means it has a significant impact on the realization of PBB-P2 revenue. Variable Number of population with a value of 0,000 <0.05 means that it has a significant impact on the realization of PBB-P2 revenue. Variable land area with sig. 0,000 <0.05, can be interpreted as having a significant impact on PBB-P2 Revenue. Conclusion The more land area utilized by the population, plus the number of residents and the number of taxpayers has a significant impact on increasing the realization of PBB-P2 revenue, while the amount of Village Fund Allocation has a partially significant impact on the realization of PBB-P2 revenue Keywords: Village Fund Allocation, Number of Taxpayers, Population, Land Area, Acceptance of Rural and Urban Land and Building Taxes
Comparative Analysis of the Use of Net Base Methods and Gross Up Methods in Article 21 Income Tax Bonds (Article 21 Income Tax) in the form of Employee Salaries Dewi Anggraini
BUDGETING : Journal of Business, Management and Accounting Vol 1 No 2 (2020): BUDGETING : Journal of Business, Management and Accounting
Publisher : Institut Penelitian Matematika Komputer, Keperawatan, Pendidikan dan Ekonomi (IPM2KPE)

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (241.882 KB) | DOI: 10.31539/budgeting.v1i2.1068

Abstract

This study was conducted at PT Surya Agro Persada (SAP) Lubuklinggau City with the focus of research on Income Tax Article 21 and the research sub-focus was the Net Base method and the Gross Up Method. The formulation of the problem in this study is how the comparison of the use of the Net Base method and the Gross Up Method in calculating Article 21 Income Tax is in the form of employee salaries. The purpose is to analyze the comparison of the use of the Net Base method and the Gross Up Method in the context of Article 21 Income Tax in the form of salaries of employees at PT Surya Agro Persada (SAP) in Lubuklinggau City. This research uses qualitative methods, data collection techniques used are observation, interviews and documentation. Based on the results of the analysis carried out that applying the Gross Up method will provide benefits to the company, in addition to providing benefits to employees it can also reduce corporate taxable income because the burden arising from tax benefits can be deductible expenses so that the agency's PPh burden becomes smaller . The conclusion of this study is that the Gross Up method is better than the Net base method, because the calculation using the Gross Up method will benefit both parties, both employees and companies. So it is better for PT Surya Agro Persada to use the Gross Up Method in calculating Article 21 PPh employees. Keywords: Article 21 Income Tax, Net Base, Gross Up
Pengaruh Total Debt Equity Ratio (DER) dan Total Asset Turnover (TATO) Terhadap Profitabilitas (ROE) pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Rahmi Ambari; Andri Indrawan; Ade Sudarma
BUDGETING : Journal of Business, Management and Accounting Vol 1 No 2 (2020): BUDGETING : Journal of Business, Management and Accounting
Publisher : Institut Penelitian Matematika Komputer, Keperawatan, Pendidikan dan Ekonomi (IPM2KPE)

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (583.27 KB) | DOI: 10.31539/budgeting.v1i2.1086

Abstract

The purpose of this study is to determine the effect of Total Debt Equity Ratio (DER) and Total Asset Turnover (TATO) on Profitability (ROE) in Manufacturing Companies listed on the IDX. The research method used is quantitative, with associative approaches. The sampling technique used in this study was nonprobability sampling with purposive sampling technique. The data analysis technique used in this study is the normality test and partial test (t test). The results of the partial test (t test) show that the tcount of variables The total debt equity ratio (DER) is 1.660 with a significant level of more than 0.05, which is 0.105 (0.105> 0.05), tcount = 1.660 <table = 2014, then Ho is accepted and Ha is rejected, which means that the Total debt equity ratio does not have a significant effect on profitability (ROE) and tcount of the variable Total asset turnover (TATO) of 3,341 with a significant level of less than 0.05 which is 0.002 (0.002 <0.05). Tcount = 3,341> t table = 2014. The results of this study show that partially only total asset turnover has an effect on profitability (ROE). Keywords : Total Debt Equity Ratio (DER), Total Asset Turnover (TATO), Return on Equity (ROE)

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