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<![CDATA[Sistem Penerimaan Dan Pengelolaan Administrasi Keuangan Pendidikan Di Kober TK Islamic Centre Berbasis WEB ]]>
<![CDATA[Nur Amelia]]>;
<![CDATA[Agus Bahtiar]]>
<![CDATA[ Jurnal Kendali Akuntansi Vol. 1 No. 2 (2023): April : Jurnal Kendali Akuntansi ]]>
Publisher : <![CDATA[Universitas Katolik Widya Karya Malang ]]>
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DOI: 10.59581/jka-widyakarya.v1i2.145
<![CDATA[Administrative financial education is an important component in the field of education to obtain educational facilities, including in Kober TK Islamic Center. Recording of acceptance and management of school financial administration at the Kober TK Islamic Center using handwriting or has not been computerized, which can result in a lot of bookkeeping, writing errors, and delays in financial reporting. In addition to the long recording process, data search also takes a long time, which can make it difficult for administrative staff to process acceptance and manage financial administration. Based on the problems in the Kober TK Islamic Center, it is necessary to build an information system that can assist in recording and managing financial administration. This information system creates using the MySQL database, the PHP (Hypertext Preprocessor) programming language, and Sublime Text for the text editor. the test server uses XAMPP, and the data used is obtained from Kober TK Islamic Center. The expected results of this final project are to assist employees in recording acceptance and managing financial administration efficiently. Then, for this project, it is hoped that it can also assist in the acceptance and management of financial administration in the Kober TK Islamic Center.]]>
<![CDATA[Pengaruh Biaya Produksi dan Biaya Pemasaran Terhadap Laba Perusahaan Manufaktur Subsektor Makanan dan Minuman Tahun 2017-2021 Yang Terdaftar Di Bursa Efek Indonesia (BEI) ]]>
<![CDATA[Tasya Anggia Namora]]>;
<![CDATA[Dewi Zulvia]]>
<![CDATA[ Jurnal Kendali Akuntansi Vol. 1 No. 2 (2023): April : Jurnal Kendali Akuntansi ]]>
Publisher : <![CDATA[Universitas Katolik Widya Karya Malang ]]>
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DOI: 10.59581/jka-widyakarya.v1i2.153
<![CDATA[Profit is an increase in capital (net assets) derived from transactions that rarely occur within the company and from all transactions and other events that affect the company, except revenue (revenue) or investment owners . Study This aim For analyze Influence Cost Production And Cost Marketing to Company Profits , as well For know variable which one is the most dominant influence to profit company manufacturing sub sector food And drink . Processed data form secondary data from report annual company manufacturing sub sector food And drink the years 2017-2021 are taken in a manner in Total Smpling . Method used in study This is Panel data regression using application eviews 10 results study state that : Cost Production influential positive to profit company And Cost Marketing No influential to profit company.]]>
<![CDATA[Pengaruh Pertumbuhan Ekonomi, Pendapatan Asli Daerah, Dan Belanja Modal Terhadap Kinerja Keuangan Pemerintah Pada 19 Kabupaten/Kota Provinsi Sumatera Barat Tahun 2018-2021 ]]>
<![CDATA[Nadia Febrianty]]>;
<![CDATA[Gerry Hamdani Putra]]>
<![CDATA[ Jurnal Kendali Akuntansi Vol. 1 No. 2 (2023): April : Jurnal Kendali Akuntansi ]]>
Publisher : <![CDATA[Universitas Katolik Widya Karya Malang ]]>
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DOI: 10.59581/jka-widyakarya.v1i2.154
<![CDATA[To achieve regional independence, local governments must be able to manage their resources efficiently and effectively. This can be realized by government financial performance. This study aims to examine the effect of economic growth, local revenue, and capital expenditure on government financial performance. The samples of this study were 19 regencies / cities of West Sumatra Province in 2018-2021 using the total sampling technique. The analysis method used is the panel data regression method. Based on the results of this study, it shows that economic growth has no effect on government financial performance, local revenue has a positive and significant effect on government financial performance, and capital expenditure has a negative and significant effect on government financial performance.]]>
<![CDATA[The Effect of Knowledge Management on Employee Performance ]]>
<![CDATA[Ermawati Ermawati]]>
<![CDATA[ Jurnal Kendali Akuntansi Vol. 1 No. 2 (2023): April : Jurnal Kendali Akuntansi ]]>
Publisher : <![CDATA[Universitas Katolik Widya Karya Malang ]]>
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DOI: 10.59581/jka-widyakarya.v1i2.169
<![CDATA[This study aims to explain the effect of knowledge management on employee performance at Bank Madina Syariah Yogyakarta. The dependent variable in this study is employee performance. While the independent variable in this study is knowledge management on employee performance. The population in this study were all employees of Bank Madina Syariah Yogyakarta. The sampling method used was a saturated sample or all members of the research population. Data collection was carried out through distributing questionnaires and interviews. The analysis used is multiple linear regression technique. The results of the analysis show that knowledge management has a positive effect on employee performance.]]>
<![CDATA[Pengaruh Karakteristik Informasi Dan Sistem Informasi Akuntansi Terhadap Kinerja Manajerial Di Badan Penelitian Dan Pengembangan Provinsi Sumatera Barat ]]>
<![CDATA[Lathiva Gusna Diva]]>;
<![CDATA[Elsa Meirina]]>
<![CDATA[ Jurnal Kendali Akuntansi Vol. 1 No. 2 (2023): April : Jurnal Kendali Akuntansi ]]>
Publisher : <![CDATA[Universitas Katolik Widya Karya Malang ]]>
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DOI: 10.59581/jka-widyakarya.v1i2.177
<![CDATA[This study aims to explain the influece of informatiomof characteristics and accounting information systems on managerial performance in goverment agencies is the aim of the research. Determination of the sample using the total population sampling method in this study were structural officials and staff at the west sumatera research and development agency and the sample used in this study was as many as 31 respondents. Based on research result that there is an influence of information on characteristics on managerial performance the work of managers of geverments agencies and there is influence of accouting informatios systems on the managerial performance of agencies.]]>
<![CDATA[Pengaruh Pengendalian Internal Dan Moralitas Individu Terhadap Kecenderungan Kecurangan Akuntansi Pada Perusahaan Dagang Di Kota Padang ]]>
<![CDATA[Mayang Dewinda Putri]]>;
<![CDATA[Gerry Hamdani Putra]]>
<![CDATA[ Jurnal Kendali Akuntansi Vol. 1 No. 2 (2023): April : Jurnal Kendali Akuntansi ]]>
Publisher : <![CDATA[Universitas Katolik Widya Karya Malang ]]>
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DOI: 10.59581/jka-widyakarya.v1i2.187
<![CDATA[The tendency of accounting fraud has attracted a lot of media attention and has become an issue that is often heard and important in the eyes of world business people. Not only in the BUMN sector but also in companies engaged in Merchandising. The city of Padang which is the capital of the province of West Sumatra which also has many companies engaged in Merchandising. The purpose of this study was to determine how the effect of the effectiveness of internal control and individual morality on the tendency of accounting fraud in merchandising companies in the city of Padang. This type of research is quantitative research. The population used in this study were all employees who carry out accounting duties and functions in merchandising companies in the city of Padang. Data were collected by distributing questionnaires directly to the respondents concerned. The data analysis technique used is multiple linear regression with the help of SPSS 22. The results showed that the effectiveness of internal control had no effect on the tendency of accounting fraud in merchandising companies in the city of Padang, while the individual morality had a negative effect on the tendency of accounting fraud in merchandising companies in the city of Padang.]]>
<![CDATA[Pengaruh Pendapatan Asli Daerah dan Belanja Modal terhadap Tingkat Kemandirian Keuangan Pemerintah Daerah Provinsi Sumatera Barat ]]>
<![CDATA[Misra Sarumaha]]>;
<![CDATA[Annisa Annisa]]>
<![CDATA[ Jurnal Kendali Akuntansi Vol. 1 No. 2 (2023): April : Jurnal Kendali Akuntansi ]]>
Publisher : <![CDATA[Universitas Katolik Widya Karya Malang ]]>
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DOI: 10.59581/jka-widyakarya.v1i2.199
<![CDATA[This study aims to re-examine previous research between independent variables, namely local revenue and capital expenditure on financial independence. The object in this study is Financial Independence and the subject of this research is the Regional Government of West Sumatra Province for 2019-2021. The population in this study is the report on the realization of the budget revenues, capital expenditures and regional revenues of the Regional Government of West Sumatra Province. The type of data in this study uses a quantitative approach. The data source used is secondary data, namely data collected from existing records. This study took research samples using sensu techniques or saturated samples. The sample used in this study is the report on the realization of the APBD (Regional Revenue and Expenditure Budget) of the Regency/City Regional Government of West Sumatra Province which has been audited by the BPK with a total of 19 samples. The results of this study indicate that Regional Original Income has a positive effect on regional financial independence. Meanwhile, capital expenditure has a negative effect on regional financial independence.]]>
<![CDATA[Pengaruh Kurs, Deposito Dan Bi Rate Terhadap Profiatbilitas Dengan Kredit Sebagai Variabel Mediasi ( Studi Empiris Pada Bank Umum Di Indonesia ) ]]>
<![CDATA[Dyah Triastuti]]>;
<![CDATA[Endah Winarti]]>;
<![CDATA[M. Taufiq]]>
<![CDATA[ Jurnal Kendali Akuntansi Vol. 1 No. 2 (2023): April : Jurnal Kendali Akuntansi ]]>
Publisher : <![CDATA[Universitas Katolik Widya Karya Malang ]]>
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DOI: 10.59581/jka-widyakarya.v1i2.235
<![CDATA[The purpose of this research is to analyze the effect of exchange rate, deposit and bi rate on profitability with credit as a mediating variable. The population in this study is all monthly data from the exchange rate, BI rate, deposits, credit and profitability (ROA) of conventional commercial banks in Indonesia. The sampling method is purposive sampling with the criteria used being the closest (up to date) period by taking available data from January 2011 to December 2021. The results of hypothesis testing show that hypothesis 1 (H1) that the exchange rate has a negative effect on credit is not proven and cannot be interpreted. Hypothesis 2 (H2) that deposits have a positive effect on credit is proven and can be interpreted that an increase in the amount of deposits will increase the amount of credit. Hypothesis 3 (H3) that the BI rate has a negative effect on credit is proven and can be interpreted that an increase will reduce the amount of credit. Hypothesis 5 (H5) that the exchange rate has a negative effect on profitability is proven and can be interpreted that an increase in the exchange rate will reduce ROA. Hypothesis 6 (H6) that the BI rate has a negative effect on ROA is not proven and cannot be interpreted. The hypothesis (H7) that exchange rates have an effect on ROA with credit as a mediating variable is not proven. Because the results of the hypothesis testing are not significant, there is no mediating effect. The hypothesis (H8) that the BI rate has an effect on ROA with credit as a mediating variable is proven, resulting in a mediating effect and it can be interpreted that an increase in the BI rate will decrease ROA.]]>
<![CDATA[Pengaruh Fasilitas, Kualitas Pelayanan, Dan Lokasi Terhadap Kepuasan Pengguna Jasa Pada Kantor Pengawasan Dan Pelayanan Bea Dan Cukai Tipe Madya Pabean Tanjung Emas Semarang ]]>
<![CDATA[Maula Famungka]]>;
<![CDATA[Ida Martini Alriani]]>
<![CDATA[ Jurnal Kendali Akuntansi Vol. 1 No. 2 (2023): April : Jurnal Kendali Akuntansi ]]>
Publisher : <![CDATA[Universitas Katolik Widya Karya Malang ]]>
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DOI: 10.59581/jka-widyakarya.v1i2.238
<![CDATA[The purpose of this study was to find out about the effect of facilities, service quality, and location on service user satisfaction at the Customs and Excise Service Office of the Middle Type Tanjung Emas Semarang. The population used is all service users of the Customs and Excise Supervision and Service Office (KPPBC) of the Tanjung Emas Middle Type Customs Office, Semarang. which amounted to infinity. Determination of this sample using accidental sampling technique. The number of samples used in this study were 40 service users. This research data analysis tool uses multiple linear regression. The results of the study show that facilities have a positive effect on service user satisfaction. This is indicated by the calculated t value that is greater than t table, namely 3.092> 1.688, with a sig. of 0.000 <0.05 (significant). Service quality has a positive effect on service user satisfaction. This is with a calculated t value of 3.913 > 1.688, with a sig. of 0.000 <0.05 (significant). Location has a positive effect on service user satisfaction. This is indicated by the t-value which is negative, namely 7.396> 1.688, with a sig. of 0.000 <0.05 (significant).]]>
<![CDATA[Pengaruh Persistensi Laba, Ukuran Perusahaan Dan Alokasi Pajak Terhadap Pearnings Quality ]]>
<![CDATA[Rosiana Ramadhon]]>;
<![CDATA[Ika Listyawati]]>;
<![CDATA[Alfin Muslikhun]]>
<![CDATA[ Jurnal Kendali Akuntansi Vol. 1 No. 2 (2023): April : Jurnal Kendali Akuntansi ]]>
Publisher : <![CDATA[Universitas Katolik Widya Karya Malang ]]>
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DOI: 10.59581/jka-widyakarya.v1i2.242
<![CDATA[The purpose of this study is to examine and analyze empirically Influence Persistence of Earnings (X1), Company Size (X2), Allocation Tax (X3) on the Earnings Quality (Y) in manufacturing companies listing on the Stock Exchange. This type of research is classified as research that is causative. The population of this research is manufacturing companies listed in Indonesia Stock Exchange (BEI) in 2019 until 2021. The sample was determined by purposive sampling method, to obtain a sample of 10 manufacturing companies. The data used in this research is secondary data. Data collected by using documentation obtained through the official website IDX: www.idx.co.id and obtained from the website: www.yahoofinace.com. Analysis of the data used is multiple regression analysis. The data obtained were then processed using descriptive statistics test, classic assumption test (Normality Test, Test Multicolinearity, Hesteroskedastisitas Test), Regression Test, Test The coefficient of determination, hypothesis test (F-test, t test) were analyzed with SPSS software elp.]]>
