cover
Article Per Year (5 Year)
All
Home Page
OAI Link
Editorial Team
Contact
Reviewer
Google Scholar
Contact Name
Saskia Jamilah Khairany
Contact Email
kikysaski@gmail.com
Phone
-
Journal Mail Official
surplusfeuiba@gmail.com
Editorial Address
Jalan Mayor Ruslan, Palembang
Location
Kota palembang,
Sumatera selatan
INDONESIA
Surplus: Jurnal Riset Mahasiswa Ekonomi, Manajemen, dan Akuntansi
Published by Universitas IBA Palembang
ISSN : -     EISSN : 28280105     DOI : https://doi.org/10.35449/surplus.v1i2.508
Core Subject : Economy, Social,
Economics, Econometrics & Finance Social Sciences
This journal publishes student final assignment research, student and lecturers research in the field of economic, management and accounting from interdisciplinary perspective. Scope of the journal = 1. Financial Management 2. Human Resources Management 3. Marketing Management 4. Taxation 5. Auditing 6. Finance 7. Islamic Accounting
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Bisnis, Menejemen, dan Akutansi (Lain-Lain)
Articles 30 Documents
 1   2   3 
ANALISIS PENERAPAN ANGGARAN BERBASIS KINERJA DALAM MENINGKATKAN KUALITAS LAPORAN REALISASI ANGGARAN BADAN PENGELOLA KEUANGAN DAN ASET DAERAH KABUPATEN MUSI BANYUASIN Ifrah Juli Dwiyanti; Jumania Septariani
Surplus: Jurnal Riset Mahasiswa Ekonomi, Manajemen, dan Akuntansi Vol 1 No 1 (2021): SURPLUS: Jurnal Riset Mahasiswa Ekonomi, Manajemen, dan Akuntansi
Publisher : Fakultas Ekonomi Universitas IBA Palembang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (240.923 KB) | DOI: 10.35449/surplus.v1i1.363

Abstract

This study aimed to measure the implementation of performance-based budgeting and the quality of budget realization reported at the Regional Financial and Asset Management Agency (BPKAD) Musi Banyuasin Regency. The method used in this study was a qualitative and quantitative analysis technique by describing the reality of situation or an object in the form of a description based on information from parties related to the study. The data analysis used in this study was an income performance analysis, spending growth analysis and conformity budget analysis. Musi Banyuasin Regency has implemented performance-based budgeting so well. This could be seen from the LKJIP which stated that performance achievement was measured by comparing performance realization with performance targets achieved. Based on the ratio of financial independence, Musi Banyuasin Regency was still very low. It was included in a consultative relationship pattern which means that the role of the central government was more dominant than the regional government. This was indicated by the independence ratio of Musi Banyuasin Regency from 2016-2019, which was 50%. However, in total, Musi Banyuasin Regency was said to have a good income performance because it was able to earn income that exceeds the budgeted amount.
PENGARUH IKLIM KERJA TERHADAP SEMANGAT PEGAWAI KANTOR DINAS KEBERSIHAN DAN KEINDAHAN PASAR Esi Komasanti; Puti Rafika Yuliasari; Epo Rindo
Surplus: Jurnal Riset Mahasiswa Ekonomi, Manajemen, dan Akuntansi Vol 1 No 1 (2021): SURPLUS: Jurnal Riset Mahasiswa Ekonomi, Manajemen, dan Akuntansi
Publisher : Fakultas Ekonomi Universitas IBA Palembang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (201.221 KB) | DOI: 10.35449/surplus.v1i1.364

Abstract

Work climate is a working condition that is in an office or place that is comfortable, quiet, and free to do work without any worries. A pleasant work climate will be created if human relations develop harmoniously. The condition of this harmonious atmosphere is very supportive of the employee's work performance. The existence of a comfortable and calm work climate allows employees to work better. The hypothesis proposed is that there is a strong influence between the work climate on the morale of the employees of the Office of Cleanliness and Market Beauty. The conclusion of this study is that there is a very strong influence between the work climate on the morale of the employees at the Office of the Office of Cleanliness and Market Beauty. Suggestions from the research are the need for serious attention regarding the application of the work climate so that the organization can really run well.
INDUSTRI MIKRO DAN KECIL: PERAN TERHADAP PEREKONOMIAN DAERAH DAN PENYERAPAN TENAGA KERJA Hasna Noor Alifa; Enggar Bayu Kusumaningrum; Dhiya Putri Maharani
Surplus: Jurnal Riset Mahasiswa Ekonomi, Manajemen, dan Akuntansi Vol 1 No 1 (2021): SURPLUS: Jurnal Riset Mahasiswa Ekonomi, Manajemen, dan Akuntansi
Publisher : Fakultas Ekonomi Universitas IBA Palembang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (194.109 KB) | DOI: 10.35449/surplus.v1i1.365

Abstract

This study aims to examine the role of the number of units and the output value of small medium enterprise on the regional economy and employment in the provinces in Indonesia in 2017-2019. The dependent variable used is the regional economy and employment, while the independent variable is the number of units and the output value of small medium enterprise. This study uses secondary data with panel data regression analysis techniques. The number of samples used were 34 samples with a total sample of 102 observations. The panel data regression model used in this study is the Fixed Effect Model. The results showed that the variable number of industrial units and output value had no effect on the dependent variable of the regional economy. However, the number of industrial units and the output value have a positive effect on the dependent variable of employment.
PENGARUH PENDAPATAN ASLI DAERAH, DANA ALOKASI UMUM, DANA ALOKASI KHUSUS TERHADAP BELANJA DAERAH PEMERINTAH KABUPATEN MUSI BANYUASIN Siti Rohana; Rano Asoka
Surplus: Jurnal Riset Mahasiswa Ekonomi, Manajemen, dan Akuntansi Vol 1 No 1 (2021): SURPLUS: Jurnal Riset Mahasiswa Ekonomi, Manajemen, dan Akuntansi
Publisher : Fakultas Ekonomi Universitas IBA Palembang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (122.683 KB) | DOI: 10.35449/surplus.v1i1.366

Abstract

This study aimed to determine the effect of Regional Original Revenue (PAD), General Allocation Fund (DAU) and Special Allocation Fund (DAK) on the Regional Expenditure of the Government of Musi Banyuasin Regency. The types and sources of data used by the author in this study were secondary data. In this study, the author used quantitative analysis techniques. The quantitative analysis technique used by the author in this study was by testing the hypothesis. This test was used to determine whether the independent variable significantly influences the dependent variable. The results of the study stated that based on the F test it could be concluded that the regional own-source revenue, general allocation funds and special allocation funds together had an influence on regional expenditure. This was because the calculated F value of 6.758> from the F value of the table 6.608 and based on the t test it could be concluded that the original regional revenue, general allocation funds and special allocation funds partially had an influence on regional spending. This was because the value of t arithmetic local revenue to regional expenditures amounted to 5.204, general allocation funds to regional expenditures amounted to 2.951 and special allocation funds to regional expenditures amounted to 2.968 greater than t table that amounted to 2.105.
PENGARUH KEADILAN, DISKRIMINASI, DAN KEMUNGKINAN TERDETEKSI KECURANGAN TERHADAP PERSEPSI WAJIB PAJAK MENGENAI PENGGELAPAN PAJAK PENGHASILAN (TAX EVASION) (Studi Kasus Pada WPOP Yang Melakukan Kegiatan Usaha di Kabupaten Kendal) Dhiny Nur Halifah; Nur Sayidah
Surplus: Jurnal Riset Mahasiswa Ekonomi, Manajemen, dan Akuntansi Vol 1 No 1 (2021): SURPLUS: Jurnal Riset Mahasiswa Ekonomi, Manajemen, dan Akuntansi
Publisher : Fakultas Ekonomi Universitas IBA Palembang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (220.551 KB) | DOI: 10.35449/surplus.v1i1.367

Abstract

The purpose of this study was to analyze the effect of justice, discrimination and the possibility of fraud detection on taxpayers' perceptions of income tax evasion (tax evasion). Tax evasion is a taxpayer's way of reducing or even eliminating the amount of tax owed. The population in this study were individual taxpayers in Kendal Regency. The sampling method was carried out by convenience sampling technique. The sample in this study is an individual taxpayer who conducts business activities in Kendal Regency, amounting to 43 people. The results of this study indicate that justice, discrimination and the possibility of fraud detection simultaneously have a significant effect on income tax evasion (tax evasion) as evidenced by a significant value of 0.000 <0.05. Partially fairness has no significant effect on income tax evasion (tax evasion), this is evidenced by a significant value of 0.787> 0.05, discrimination has a significant effect on income tax evasion (tax evasion) as evidenced by a significant value of 0.000 <0.05 and the possibility of fraud detection significant effect on income tax evasion (tax evasion) as evidenced by a significant value of 0.000 <0.05.
PENGARUH CORPORATE SOCIAL RESPONSBILITY, KEPEMILIKAN KELUARGA DAN PERENCANAAN PAJAK TERHADAP PENGHINDARAN PAJAK (TAX AVOIDANCE) Rahmadanti Rahmadanti; Nur Sayidah
Surplus: Jurnal Riset Mahasiswa Ekonomi, Manajemen, dan Akuntansi Vol 1 No 1 (2021): SURPLUS: Jurnal Riset Mahasiswa Ekonomi, Manajemen, dan Akuntansi
Publisher : Fakultas Ekonomi Universitas IBA Palembang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (196.737 KB) | DOI: 10.35449/surplus.v1i1.368

Abstract

The purpose of this study is to analyze the Influence of Corporate Social Responsbility, Family Ownership and Tax Planning on Tax Avoidance (Tax Avoindance). Tax Avoidance (Tax Avoindance) is a legal action, because it is done by reducing the tax burden owed by looking for existing regulatory weaknesses. Tax avoidance is considered exploitation, complexity, technicality, and loopholes in tax law. The population in this study is a company registered in Jakarta Islamic Index in 2019. The sampling method is done by purposive sampling technique. The sample in this study is a company registered in Jakarta Islamic Index in 2019 30 companies. . The results of this study showed coporate social responsibility, family ownership and tax planning simultaneously had a significant effect on tax avoidance as evidenced by a significant value of 0.013 < 0.05. Partially corporate social responsebility has a significant effect on tax avoidance this is evidenced by a significant value of 0.073 < 0.10 , family ownership has a significant effect on tax avoidance as evidenced by a significant value of 0.003 $ 0.05 and tax planning has no significant effect on tax avoidance as evidenced by a significant value of 0.22 > 0.05.
PENGARUH KINERJA KEUANGAN TERHADAP NILAI PERUSAHAAN PERUSAHAAN PERTANIAN DI BEI TAHUN 2018 Wibowo, Dea Ratna Putri; Relawati, Rahayu; Shodiq, Wahid Muhammad
Surplus: Jurnal Riset Mahasiswa Ekonomi, Manajemen, dan Akuntansi Vol 1 No 2 (2022): SURPLUS: Jurnal Riset Mahasiswa Ekonomi, Manajemen, dan Akuntansi
Publisher : Fakultas Ekonomi Universitas IBA Palembang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (231.951 KB) | DOI: 10.35449/surplus.v1i2.390

Abstract

Penelitian ini bertujuan untuk menguji bukti empiris pengaruh kinerja keuangan, ukuran perusahaan, dan struktur modal terhadap nilai perusahaan. Populasi yang digunakan dalam penelitian ini adalah 54 perusahaan di sektor pertanian yang terdaftar di Bursa Efek Indonesia tahun 2018. Sampel penelitian ini adalah 32 perusahaan yang dipilih berdasarkan teknik purposive sampling. Metode analisis data menggunakan analisis regresi linier berganda. Hasil penelitian ini menunjukkan bahwa kinerja keuangan dan struktur modal berpengaruh positif terhadap nilai perusahaan. Ukuran perusahaan berpengaruh negatif terhadap nilai perusahaan.
PENGARUH KOMPETENSI PROFESIONAL TERHADAP KINERJA GURU SD IBA PALEMBANG Triyani, Sri evi; Novianty, Dwi Eka; Ellys, Ellys; naruliza, Esty
Surplus: Jurnal Riset Mahasiswa Ekonomi, Manajemen, dan Akuntansi Vol 1 No 2 (2022): SURPLUS: Jurnal Riset Mahasiswa Ekonomi, Manajemen, dan Akuntansi
Publisher : Fakultas Ekonomi Universitas IBA Palembang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (167.16 KB) | DOI: 10.35449/surplus.v1i2.490

Abstract

Tujuan penelitian untuk mengetahui dan menganalisis pengaruh kompetensi profesional terhadap kinerja guru. Sampel penelitian dipilih dengan teknik sampling jenuh yaitu 34 orang guru di SD IBA Palembang. Waktu penelitian Januari-Maret 2021. Data primer diperoleh melalui kuisioner dan data sekunder melalui dokumentasi dan literature sekolah. Data dianalisis dengan rumus statistik regresi linier sederhana. Hasil analisis diketahui variabel Kompetensi Profesional berpengaruh positif dan signifikan terhadap Kinerja Guru. Dibuktikan dari thitung > ttabel yakni sebesar 4,400 > 2,369, berarti hipotesis H1 dapat diterima dan Ho ditolak. R (square) 0,377 berarti Pengaruh Kompetensi Profesional terhadap Kinerja guru 37,7%, sedangkan 62,3% kinerja guru dipengaruhi variabel lain misalnya motivasi kerja, sarana prasarana mengajar, kepemimpinan, pelatihan dan pengembangan karir. Koefisien regresi sebesar 0,744, mengindikasikan bahwa kinerja guru dapat ditingkatkan sebesar 74,4% apabila ada peningkatan 1% saja pada kompetensi profesional guru. Misalnya meningkatkan pelatihan dan penyediaan sarana serta prasarana pembelajaran bagi murid dan guru.
ANALISIS TINGKAT KESEHATAN PT BANK TABUNGAN NEGARA (PERSERO) TBK MENGGUNAKAN METODE CAMEL Trisnawati, Rina; Aryanti, Rahmi; Effendi, R. Y.
Surplus: Jurnal Riset Mahasiswa Ekonomi, Manajemen, dan Akuntansi Vol 1 No 2 (2022): SURPLUS: Jurnal Riset Mahasiswa Ekonomi, Manajemen, dan Akuntansi
Publisher : Fakultas Ekonomi Universitas IBA Palembang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (398.325 KB) | DOI: 10.35449/surplus.v1i2.492

Abstract

Tujuan penelitian ini ialah untuk mengetahui kinerja keuangan PT. Bank Tabungan Negara (Persero) Tbk dengan menggunakan metode CAMEL yang meliputi aspek Capital, Quality Asset, Quality Management, Earning Capacity, dan Liquidity. Sampel penelitian adalah laporan keuangan tahunan PT. Bank Tabungan Negara (Persero) Tbk yang berjumlah 6 periode yaitu dari tahun 2014 sampai dengan 2019. Penelitian ini menggunakan data sekunder berupa data laporan keuangan yang diunduh dari website Bank BTN. Hasil analisis dengan menggunakan metode CAMEL membuktikan bahwa secara umum Bank BTN dalam kondisi cukup sehat dengan nilai pembobotan sebesar 72,83%. Secara parsial, aspek capital (CAR) dan liquidity (CR) masuk dalam kategori sehat, aspek quality management (NPM) dan earning (ROA) masuk dalam kategori cukup sehat, dan aspek quality asset (NPL), earning (BOPO) dan liquidity (LDR) masuk dalam kategori tidak sehat. Perbaikan terhadap kinerja aspek quality asset (NPL), earning (BOPO) dan liquidity (LDR) perlu dilakukan agar di masa datang ketiga aspek dapat meningkat menjadi sehat.
PENGARUH PENGETAHUAN ZAKAT, PAJAK, DAN RELIGIUSITAS TERHADAP ZAKAT SEBAGAI PENGURANG PAJAK Utami, Oktarina Putri; pandriadi, pandriadi; Khairany, Saskia Jamilah
Surplus: Jurnal Riset Mahasiswa Ekonomi, Manajemen, dan Akuntansi Vol 1 No 2 (2022): SURPLUS: Jurnal Riset Mahasiswa Ekonomi, Manajemen, dan Akuntansi
Publisher : Fakultas Ekonomi Universitas IBA Palembang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (230.159 KB) | DOI: 10.35449/surplus.v1i2.507

Abstract

Penelitian ini bertujuan untuk mengetahui dan menganalisis pengaruh pengetahuan zakat, pajak, dan religiusitas terhadap persepsi masyarakat Palembang mengenai sistem zakat sebagai pengurang pajak. Populasi dalam penelitian ini adalah masyarakat kota Palembang yang beragama islam dan memiliki npwp. Teknik pengambilan sampel yang digunakan adalah Quota Sampling berjumlah 250 responden. Teknik analisis yang digunakan adalah analisis regresi berganda, uji t, dan uji F. Hasil Penelitian menunjukkan bahwa pengaruh pengetahuan tentang zakat dan religiusitas secara parsial memiliki pengaruh positif dan signifikan terhadap persepsi masyarakat Palembang mengenai sistem zakat sebagai pengurang pajak. Sedangkan pengaruh pengetahuan pajak tidak berpengaruh signifikan terhadap persepsi masyarakat Palembang mengenai sistem zakat sebagai pengurang pajak.

Page 1 of 3 | Total Record : 30

 1   2   3 

Filter by Year

2021 2023


Reset
Filter By Issues
All Issue Vol 3 No 1 (2023): Surplus: Jurnal Riset Mahasiswa Ekonomi, Manajemen dan Akuntansi Vol 2 No 2 (2022): SURPLUS: Jurnal Riset Mahasiswa Ekonomi, Manajemen, dan Akuntansi Vol 2 No 1 (2022): SURPLUS: Jurnal Riset Mahasiswa Ekonomi, Manajemen, dan Akuntansi Vol 1 No 2 (2022): SURPLUS: Jurnal Riset Mahasiswa Ekonomi, Manajemen, dan Akuntansi Vol 1 No 1 (2021): SURPLUS: Jurnal Riset Mahasiswa Ekonomi, Manajemen, dan Akuntansi