cover
Contact Name
Fitri Nuraini
Contact Email
sustainable@um-surabaya.ac.id
Phone
+6281221735899
Journal Mail Official
sustainable@um-surabaya.ac.id
Editorial Address
Jl. Sutorejo No 59 Surabaya
Location
Kota surabaya,
Jawa timur
INDONESIA
Sustainable : Jurnal Akuntansi
ISSN : 28083482     EISSN : 28077318     DOI : http://dx.doi.org/10.30651/stb.v1i1.9685
Core Subject : Economy,
Tujuan dari jurnal SUSTAINABLE adalah untuk menyebarluaskan hasil penelitian terapan di bidang akuntansi, keuangan, dan perbankan. SUSTAINABLE difokuskan untuk menjadi jurnal yang menerbitkan artikel ilmiah hasil penelitian terapan baik oleh akademisi, praktisi, dan asosiasi profesi. SUSTAINABLE mengundang naskah pada sub area sebagai berikut: Akuntansi Keuangan Akuntansi Manajemen Akuntansi Sektor Publik Akuntansi Perpajakan Akuntansi Syariah Audit Sistem Informasi Akuntansi
Articles 29 Documents
Analisis Penerapan Koreksi Fiskal Atas Pendapatam Dan Beban Dalam Laporan Keuangan Komersial serta Menghitung PPh Terutang PT. Andretty Muhammad Zaki Mubarok
SUSTAINABLE Vol 1, No 2 (2021): Volume 1 No. 2 November 2021
Publisher : UMSurabaya Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (459.22 KB) | DOI: 10.30651/stb.v1i2.11112

Abstract

Tax is an obligation of every citizen who legally has fulfilled the tax obligations based on the law of Indonesia. Tax collection by the state either through the central government or local government will certainly have an impact on reducing the income or wealth of each individual taxpayer and corporate taxpayer who pays it, but in essence the tax paid is an income whose benefits will return again to the taxpayers. This return can be in the form of routine expenditures and development expenditures carried out by the state. PT. Andretty is a company engaged in LPG Gas Distributor whose distribution area includes Surabaya and Gresik. PT Andretty is a Corporate Taxpayer who has to do the calculation, reporting, and deposit on the tax payable. The method used in this research is qualitative with a descriptive approach. The data are collected by observation and documentation method. The data analysis technique used is descriptive qualitative. The data consist of primary data and secondary data. The results of this research indicate that taxpayers have implemented fiscal corrections in accordance with applicable regulations, but there are still some errors related to fiscal corrections of income and expenses that have not been corrected properly. For that reason researcher has tried to recalculate the income statement fiscal PT. Andretty and the Taxpayers have calculated the Tax Payable in accordance with the proper rules. There is an underpayment difference between the calculation made by the Taxpayer and the Researcher. The tax payable should be Rp.460.750.690. Therefore, in the future the Taxpayer needs to be more careful to apply fiscal corrections to income and expenses in the Fiscal Income Statement and calculate the Income Tax payable correctly.
Pengalaman Kerja Auditor, Etika Auditor, Dan Kompetensi Auditor Terhadap Kualitas Audit Pada Kantor Akuntan Publik Hana Dili Setyana; Soedjono Rono; Fitri Nuraini
SUSTAINABLE Vol 1, No 1 (2021): Volume 1 No. 1 Mei 2021
Publisher : UMSurabaya Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (288.4 KB) | DOI: 10.30651/stb.v1i1.9765

Abstract

The development of the business world in Indonesia is currently increasing rapidly, the era of globalization has resulted in businesses not knowing national borders. Therefore, the main requirement before making business decisions is very much needed through auditing, with an audit of financial statements by public accountants that will provide quality information for the users. This study focuses on the work experience of auditors, auditor ethics, and auditor competence on audit quality. Experienced auditors have more knowledge, insight and better memory structure than inexperienced auditors. Decisions on code of ethics are important in maintaining and increasing public trust in the accounting profession and the services provided by auditors, in addition to compliance with SAK, Audit Standards, and other regulations. And the quality of the audit will increase if the wishes and needs of the auditors that make their work motivation can be fulfilled. The population used in this study were 228 auditors from 39 KAP in Surabaya. And the sampling technique used purposive sampling with a sample of 53 auditors from 15 KAP in Surabaya. This research uses analysis tools of multiple regression analysis techniques. The results of this study indicate that the experience of auditors and the competence of auditors simultaneously have an effect on audit quality with a significance value of 0.009. Partially only auditor ethics have an effect on audit quality with a significance value of 0.039, auditor experience and auditor competence have no significant effect on audit quality with a significance value of 0.611 and 0.216. Keywords: Auditor Experience, Auditor Ethics, Auditor Competence and Audit QualityPerkembangan dunia usaha di Indonesia pada saat ini semakin pesat, era globalisasi mengakibatkan bisnis tidak mengenal batas negara. Oleh karena itu kebutuhan utama pada saat sebelum mengambil keputusan bisnis sangat  dibutuhkan melalui pengauditan, dengan adanya audit atas laporan keuangan oleh akuntan publik akan memberikan informasi yang berkualitas bagi para  pemakainya. Pada penelitian ini berfokus pada pengalamanan kerja auditor, etika auditor, dan kompetensi auditor terhadap kualitas audit. Auditor yang berpengalaman memiliki lebih banyak pengetahuan,wawasan dan struktur memori yang lebih baik dibandingkan auditor yang belum berpengalaman. Keputusan terhadap kode etik menjadi hal yang penting dalam menjaga dan meningkatkan kepercayaan masyarakat terhadap profesi akuntan dan jasa yang diberikan auditor, disamping kepatuhan terhadap SAK, SA (Standar Audit), dan peraturan lainnya. Dan kualitas audit akan meningkat apabila keinginan dan kebutuhan auditor yang menjadikan motivasi kerjanya dapat terpenuhi.  Populasi yang digunakan dalam penelitian ini adalah 228 auditor dari 39 KAP diSurabaya. Dan teknik sampling menggunakan purposive sampling dengan pengambilan sampel sebesar 53 auditor dari 15 KAP diSurabaya.  Penelitian ini menggunakan alat analisis teknik analisis regresi berganda. Hasil penelitian ini menunjukkan bahwa pengalaman auditor, dan kompetensi auditor secara simultan berpengaruh terhadap kualias audit dengan nilai signifikansi 0.009. Secara parsial hanya etika auditor yang berpengaruh terhadap kualitas audit dengan nilai signifikansi 0.039, pengalaman auditor dan kompetensi auditor tidak berpengaruh signifikan terhadap kualitas audit dengan nilai signifikansi 0.611 dan 0.216. Kata kunci : Pengalaman Auditor, Etika Auditor, Kompetensi Auditor dan Kualitas Audit
Evaluasi Pengelolaan Alokasi Dana Desa Pada Era Pandemi Covid-19 Desa Bakalan Kecamatan Tambakrejo Kabupaten Bojonegoro Umi Murniati; Anna Marina; Zeni Rusmawati
SUSTAINABLE Vol 1, No 1 (2021): Volume 1 No. 1 Mei 2021
Publisher : UMSurabaya Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (294.612 KB) | DOI: 10.30651/stb.v1i1.9685

Abstract

The Village Fund Allocation (ADD) is a fund sourced from the central and regional balance funds. The allocation of village funds is divided into 2 allocations, namely 30% for government administration and 70% for community empowerment. Evaluation of the management of village fund allocations is very necessary especially at the planning, implementation, administration, reporting, accountability stages because these funds are directly related to the community and to avoid of fraud. This research aims to determine the evaluation of the management of village fund allocations (ADD) in the covid-19 pandemic era in the village of Bakalan, Tambakrejo district, Regency of Bojonegoro (Planning, implementation, administration, reporting, and accountability stages). To achieve these objectives, qualitative research methods are used. Data are collected by using interview and documentation using qualitative analysis techniques with an interactive model from Miles and Huberman. The results show that the management of village fund allocations at the planning, implementation, administration, reporting, and accountability stages, have followed the technical guidelines contained in the legislation and have applied the three main principles underlying regional financial management. However, at the reporting stage it is still not quite good because photo documentation evidence has not been attached and it is less effective for transparency in delivery information to the public.Keywords: Village Fund Allocation Management, Covid-19 Pandemic.Alokasi Dana Desa merupakan dana yang bersumber dari dana perimbangan pusat dan daerah. Alokasi dana desa dibagi 2 alokasian yaitu 30% untuk penyelenggaraan pemerintah dan 70% untuk pemberdayaan masyarakat. Evaluasi pengelolaan alokasi dana desa sangat diperlukan terlebih pada tahap perencanaan, pelaksanaan, penatausahaan, pelaporan, pertanggungjawaban karena dana ini berkaitan langsung dengan masyarakat dan untuk menghindari terjadinya penyelewengan. Penelitian ini bertujuan untuk mengetahui evaluasi pengelolaan alokasi dana desa pada era pandemi covid-19 di Desa Bakalan Kecamatan Tambakrejo Kabupaten Bojonegoro (Tahap perencanaan, pelaksanaan, penatausahaan, pelaporan, pertanggungjawaban). Untuk mencapai tujuan tersebut, digunakan metode penelitian kualitatif. Teknik pengumpulan data dilakukan dengan wawancara, dan dokumentasi dengan menggunakan teknik analisis kualitatif dengan model interaktif dari Miles dan Huberman. Hasil penelitian menunjukkan bahwa dalam pengelolaan alokasi dana desa pada tahap perencanaan, pelaksanaan, penatausahaan, pelaporan, pertanggungjawaban telah mengikuti petunjuk teknis yang ada pada peraturan perundang-undangan dan telah menerapkan tiga prinsip utama yang mendasari pengelolaan keuangan daerah. Namun pada tahap pelaporan masih belum begitu baik dikarenakan bukti dokumentasi foto belum dilapirkan dan untuk transparansi dalam penyampaian terhadap masyarakat kurang efektif.Kata Kunci: Pengelolaan Alokasi Dana Desa, Pandemi Covid-19
Audit Operasional Atas Pengelolaan Persediaan Barang Dagang Pada CV. Artha Duta Motorindo Surabaya Ririn Indayati
SUSTAINABLE Vol 1, No 2 (2021): Volume 1 No. 2 November 2021
Publisher : UMSurabaya Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (430.578 KB) | DOI: 10.30651/stb.v1i2.10842

Abstract

ABSTRACT Inventory management is important for an operational audit because it is a company's current asset which value is quite large. The purpose of this research was to determine the operational audit of the management of merchandise inventory at CV. Artha Duta Motorindo Surabaya. The data analysis technique used in this research is a qualitative descriptive technique by collecting data, analyzing the data and then providing conclusions and suggestions. The results of this research indicate that the implementation of inventory management at CV. Artha Duta Motorindo has not been running effectively where there are several weaknesses, such as: (1) The company does not yet have policies and standard procedures related to purchasing goods, goods purchase returns and sales returns (2) There are multiple positions (3) No proof of release of goods is made when removing goods from the shelf (4) The employee recruitment process is not carried out based on job analysis (5) SOP for releasing goods has not been fully implemented. Suggestions given for CV. Artha Duta Motorindo are: (1) All merchandise inventory management activities are carried out based on established standards (2) Strictly separate functional responsibilities (3) Use authorized documents for each item mutation (4) Perform employee recruitment based on the required conditions of the position to be filled (5) Provide education to employees involved in inventory management related to their duties and positions, details and the relevance of the workflow.Keywords: Operational Audit, Inventory  ABSTRAK  Pengelolaan persediaan penting untuk dilakukan audit operasional karena aset lancar perusahaan yang nilainya cukup besar. Tujuan dari penelitian ini untuk mengetahui audit operasional atas pengelolaan persediaan barang dagang pada CV. Artha Duta Motorindo Surabaya. Teknik analisis data yang digunakan dalam penelitian ini adalah teknik deskriptif kualitatif yaitu dengan mengumpulkan data, menganalisis data kemudian memberikan kesimpulan dan saran. Hasil dari penelitian ini menunjukkan pelaksanaan pengelolaan persediaan barang dagang pada CV. Artha Duta Motorindo belum berjalan secara efektif dimana masih ditemukan beberapa kelemahan seperti: (1) Perusahaan belum memiliki kebijakan dan standar prosedur terkait dengan dengan pembelian barang, retur pembelian barang dan retur penjualan (2) Perangkapan jabatan (3) Pengeluaran barang dari bagian rak tidak dibuatkan bukti pengeluaran barang (4) Proses recruitment karyawan tidak dilakukan berdasarkan analisis jabatan (5) SOP pengeluaran barang belum sepenuhnya dijalankan. Saran yang diberikan untuk CV. Artha Duta Motorindo adalah: (1) Semua aktivitas pengelolaan persediaan barang dagang dilakukan berdasarkan standar yang telah ditetapkan (2) Memisahkan tanggung jawab fungsional secara tegas (3) Menggunakan dokumen yang diotorisasi untuk setiap mutasi barang (4) Melakukan recruitment karyawan berdasarkan syarat yang diperlukan dari jabatan yang akan diisi (5) Memberikan edukasi terhadap karyawan yang terlibat dalam pengelolaan persediaan terkait tugas, jabatan mereka, dan keterkaitan alur kerja.Kata Kunci: Audit Operasional, Persediaan
Analisis Pengendalian Internal Sistem Penggajian dan Pengupahan pada CV. Profil 88 Surabaya Della Alamanda
SUSTAINABLE Vol 1, No 1 (2021): Volume 1 No. 1 Mei 2021
Publisher : UMSurabaya Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (332.874 KB) | DOI: 10.30651/stb.v1i1.9758

Abstract

Aspects of globalization about the current economic and business developments are very extensive. Company investment is not a small amount for recruitment costs and employee development costs. In this case, the salary costs are important points especially for companies. This research focuses on internal control of the payroll and wage system on CV. Profile 88 Surabaya. The purpose of this study was to build a supporting system that is useful for analyzing the procedure carried out on payroll and wages whether it has been in accordance with the principle of accounting or not. This study used descriptive qualitative, namely describing a problem occured when the study was conducted. The data source used was primary data with the data collection procedures carried out by documentation, observation and interviews. Based on the results of the analysis in this study, the conclusion is that the control system for payroll and wages on CV. Profile 88 Surabaya was not good enough because there was double functions. The element of internal control in the organizational structure is not well; the authorization system was carried out without authorized approval, healthy practices were carried out according to the calculation of salaries and wages and human resources were less because of the reduction of employees. Some things that are not in accordance with the application of payroll and wage accounting systems especially the recording of work time, making salary lists and paying the salary. Keywords: Learning Interest; Internal Control System, Payroll and WageAspek globalisasi secara luas tentang perkembangan ekonomi dan bisnis yang terjadi saat ini. Investasi perusahaan yang tidak sedikit untuk biaya recruitment dan biaya pengembangan karyawan. Dalam hal tersebut biaya gaji menjadi poin penting terutama bagi perusahaan. Penelitian ini berfokus pada pengendalian internal sistem penggajian dan pengupahan pada CV. Profil 88 Surabaya. Tujuan penelitian ini untuk membangaun sebuah sistem pendukung yang berguna untuk menganalisis prosedur yang akan dilakukan atas penggajian dan pengupahan apakah sudah berjalan sesuai dengan prinsip akuntansi atau tidak. Penelitian ini menggunakan kualitatif deskriptif yaitu mendeskripsikan suatu masalah yang ada pada peristiwa yang terjadi saat penelitian dilakukan. Sumber data yang digunakan adalah data primer, prosedur pengumpulan data dilakukan dengan dokumentasi, observasi dan interview. Berdasarkan hasil analisis pada penelitian ini sistem pengendalian untuk penggajian dan pengupahan tidak cukup baik dikarenakan ada perangkapan fungsi. Unsur pengendalian internal pada struktur organisasi tidak terstruktur dengan baik, sistem otorisasi yang dilakukan tanpa persetujuan yang berwenang, praktik yang sehat dijalankan sesuai pada saat perhitungan gaji dan upah dan sumber daya manusia tergolong kurang karena adanya pengurangan pegawai. Beberapa hal yang tidak sesuai dengan penerapan sistem akuntansi penggajian dan pengupahan  mengenai pencatatan waktu kerja, pembuatan daftar gaji serta pembayaran gaji.Kata Kunci: Sistem pengendalian internal, Penggajian dan Pengupahan
Pengaruh Operating Capacity, Sales Growth, Arus Kas dan Leverage Terhadap Financial Distress Siti Noviati Uswatun Khasanah; Fatmasari Sukesti; Nurcahyono Nurcahyono
SUSTAINABLE Vol 1, No 2 (2021): Volume 1 No. 2 November 2021
Publisher : UMSurabaya Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (916.102 KB) | DOI: 10.30651/stb.v1i2.10907

Abstract

This research was conducted the empirically prove the factors that influence Financial Distress by using the variables operating capacity, sales growth, cash flow, and leverage in transportation companies listed on the Indonesia Stock Exchange in 2015–2020. This type of research is quantitative research with sampling technique using purposive sampling method, namely the selection of samples with criteria determined by the researcher. The method used in this study uses multiple linear regression with the help of the SPSS version 25 program. The results in this study indicate that operating capacity has a positive effect on financial distress, which means that a low operating capacity value will cause financial distress. Sales growth and cash flow do not effect financial distress, which means the size of the value of sales growth and cash flow does not affect the occurrence of financial distress. Leverage has a positive effect on financial distress, which means that the high value of debt will cause financial distress.
Characteristic Board Of Directors And Investment Opportunity Set On Firm Value Halimatus Sa’diyah; Tyasha Ayu Melynda Sari
SUSTAINABLE Vol 1, No 2 (2021): Volume 1 No. 2 November 2021
Publisher : UMSurabaya Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (301.12 KB) | DOI: 10.30651/stb.v1i2.10709

Abstract

The purpose of this study was to examine the effect of the characteristics of the directors and the Investment Opportunity Set (IOS) on firm value. The characteristics of the directors consist of age and gender. The sample used in this study is the Property, Real Estate, and Building Construction sectors listed on the Indonesia Stock Exchange (IDX) since the 2014-2018 period with purposive sampling method. The valid sample in this study is 218 observations for the CEO Age proxy, 219 observations for CEO Gender, and 220 observations for the Investment Opportunity Set. The data analysis technique used in this study used multiple linear regression analysis. Hypothesis testing is done by t-statistical test, F-statistical test, and the coefficient of determination (R2) test. The results showed that the age of the directors and the gender of the directors had no significant effect on firm value, while the Investment Opportunity Set (IOS) had a significant effect on firm value.
Analisis Sistem dan Prosedur Akuntansi Persediaan pada CV. Trijaya Mulia Aliadi Aliadi; Sjamsul Hidayat
SUSTAINABLE Vol 1, No 1 (2021): Volume 1 No. 1 Mei 2021
Publisher : UMSurabaya Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (254.322 KB) | DOI: 10.30651/stb.v1i1.9686

Abstract

Inventory is the main part of supply chain management which is have big role to control an asset of company. This research analyzes the system and planning of inventory procedures at CV. Trijaya Mulia. This research uses qualitative methods with data collection with triagulation techniques and uses documentation such as the collection of data from records and documents related to inventory. The results of the research are the analysis and design of inventory accounting systems at CV. Trijaya Mulia. So that the company's operations, the system design is more effective and can meet the company's needs, with a good assessment method. Supervision should be carried out so that the company avoids recording errors, losses, and fraudulent actions. Keywords : Inventory, Trigulation, Supply Chain Management, Persediaan merupakan bagian utama dalam management rantai pasok yang berfunsi besar dalam pengelolaan asset perusahaan. Penelitina ini menganalisa system dan perencanan prosedur persediaan barang pada perushaan CV. Trijaya Mulia. Penelitiann ini mengunakan metode kualitatif dengan pengumpulan data dengan teknik triagulasi dan mengunakan dokumentasi yaitu pengumpulan data yang diperoleh melalui catatan atau dokumen yang berhubungan dengan persediaan. Hasil penelitian berupa analisis dan perancangan sistem akuntansi persediaan pada CV. Trijaya Mulia. Sehingga operasional perusahaan, perancangan sistem tersebut lebih efektif dan dapat memenuhi kebutuhan perusahaan, Dengan metode penilaian yang sudah cukup baik. Sebaiknya perlu di lakukan pengawasan agar perusahaan terhidar dari kesalahan pencatatan, kerugian, dan tindakan kecurangan. Kata Kunci : Persediaan ; Trgulation ; Management Rantai Pasokan
Analisis Penilaian Kinerja Berdasarkan Konsep Value For Money Untuk Penerimaan Bea Perolehan Hak Atas Tanah Dan Bangunan Di Kota Surabaya Kurnia Anggrahiny; Ma’ruf Sya’ban; Rieska Maharani
SUSTAINABLE Vol 1, No 2 (2021): Volume 1 No. 2 November 2021
Publisher : UMSurabaya Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (263.966 KB) | DOI: 10.30651/stb.v1i2.10843

Abstract

ABSTRACT  This study aims to analyze the performance of the Surabaya City government in receiving Customs on Land and Building Rights (BPHTB) based on the Value for Money concept. Value for Money is a concept or description in a public sector organization whose level of success of its work program refers to three elements, namely economy, efficiency, and effectiveness to measure the performance of a government. This study uses a descriptive qualitative approach, namely by collecting and presenting data received from the Surabaya City Government, especially on the BPHTB revenue and expenditure budget so that it can provide a clear enough picture for researchers to analyze and compare with existing theories. The results of this study are the government's performance on BPHTB receipts in the city of Surabaya in 2015 to 2019 economically in the less economical category with an average value of 95.70%. Efficiency in 2015 to 2019 was in the very efficient category with an average value of 0.84%. And the effectiveness shows that the performance of BPHTB acceptance in the city of Surabaya is considered very effective because it is seen from the results of the calculation of the effectiveness ratio for 5 years producing a value above 100%. The performance of the Surabaya City Government has not been maximized because it has not been able to make savings on the costs incurred in the collection (BPHTB).Keywords: BPHTB; Local Government Performance; Value For Money ABSTRAK Penelitian ini bertujuan untuk menganalisis kinerja pemerintah Kota Surabaya dalam penerimaan Bea Perolehan Hak atas Tanah dan Bangunan (BPHTB) berdasarkan konsep Value For Money. Value For Money merupakan konsep atau gambaran dalam suatu organisasi sektor publik yang tingkat keberhasilan program kerjanya mengacu pada tiga elemen yaitu ekonomis, efisiensi, dan efektivitas untuk mengukur kinerja suatu pemerintahan. Penelitian ini menggunakan jenis penelitian pendekatan kualitatif yang bersifat deskriptif yaitu dengan mengumpulkan dan menyajikan data yang diterima dari Pemerintah Kota Surabaya, khususnya pada anggaran penerimaan dan pengeluaran BPHTB sehingga dapat memberikan gambaran yang cukup jelas untuk peneliti menganalisis dan membandingkan dengan teori yang ada. Hasil dari penelitian ini yaitu kinerja pemerintah pada penerimaan BPHTB di Kota Surabaya pada tahun 2015 sampai dengan 2019 secara ekonomis berada pada kategori kurang ekonomis dengan nilai rata-rata 95,70%. Secara efisiensi pada tahun 2015 sampai dengan 2019 berada pada kategori sangat efisien dengan nilai rata-rata 0,84%. Dan secara efektifitas menunjukkan bahwa kinerja pada penerimaan BPHTB di Kota Surabaya dinilai sangat efektif karena dilihat dari hasil perhitungan rasio efektivitas selama 5 tahun menghasilkan nilai diatas 100%. Kinerja Pemerintah Kota Surabaya belum maksimal karena belum mampu melakukan penghematan atas biaya-biaya yang dikeluarkam dalam pemungutan (BPHTB).Kata Kunci: BPHTB; Kinerja Pemerintah Daerah; Value For Money
Pengaruh Modal Kerja, Jam Kerja Operasional Dan Lama Usaha Terhadap Pendapatan Pedagang Pasar Yamuri Kecamatan Mulyorejo Erni Ernida; Ezif Fahmi; Gita Desi
SUSTAINABLE Vol 1, No 1 (2021): Volume 1 No. 1 Mei 2021
Publisher : UMSurabaya Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (289.438 KB) | DOI: 10.30651/stb.v1i1.9760

Abstract

The purpose of this study was to determine the effect of working capital, operating hours and business period on the income of Yamuri Market traders, Mulyorejo District. The population in this study is the Yamuri Market traders, Mulyorejo District. The sampling technique used non-probability sampling as many as 60 market traders respondents. The methods to collect data were carried out through interviews and distributing questionnaires as measured by a Likert scale. Based on the results of this study indicate that working capital, operating hours partially have a positive and significant effect on the income of market traders, while the business period partially has no significant effect on the income of market traders. Simultaneously, it shows that working capital, operating hours and length of business have a positive and significant effect on the income of Yamuri market traders, Mulyorejo District. Keywords: Working Capital, Operating Hours, Business Period, Income Tujuan dari penelitian ini untuk mengetahui Pengaruh Modal Kerja, Jam Kerja Operasional Dan Lama Usaha Terhadap Pendapatan Pedagang Pasar Yamuri Kecamatan Mulyorejo. Yang menjadi populasi dalam penelitian ini adalah pedagang Pasar Yamuri Kecamatan Mulyorejo. Teknik pengambilan sampel menggunakan non probability sampling sebanyak 60 responden pedagang pasar. Metode pengumpulan data dengan cara wawancara dan penyebaran kuesioner yang diukur oleh skala likert. Berdasarkan hasil penelitian ini menunjukkan bahwa modal kerja, jam kerja operasional secara parsial berpengaruh positif dan signifikan terhadap pendapatan pedagang pasar, sedangkan lama usaha secara parsial tidak berpengaruh signifikan terhadap pendapatan pedagang pasar. Secara simultan menunjukkan bahwa modal kerja, jam kerja operasional dan lama usaha berpengaruh positif dan signifikan terhadap pendapatan pedagang pasar Yamuri Kecamatan Mulyorejo. Kata Kunci: Modal Kerja, Jam Kerja Operasional, Lama Usaha, Pendapatan

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