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<![CDATA[Analisis Penerapan Akuntansi Pertanggungjawaban Pusat Laba Guna Menilai Kinerja Keuangan Pada KUD Tani Wilis Sendang ]]>
<![CDATA[Annisatul Asna]]>;
<![CDATA[Khasanah Sahara]]>;
<![CDATA[Dewi Wungkus Antasari]]>
<![CDATA[ Jurnal Kendali Akuntansi Vol. 1 No. 3 (2023): Juli : Jurnal Kendali Akuntansi ]]>
Publisher : <![CDATA[Universitas Katolik Widya Karya Malang ]]>
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DOI: 10.59581/jka-widyakarya.v1i3.498
<![CDATA[The application of responsibility accounting has a very important role, with the aim of evaluating work results and generating feedback so that future cooperative operations can be better. Accountability accounting can help assess financial performance so that the proper use and use of financial resources can be identified. With performance appraisal it can be known the condition of the cooperative in evaluating the results of activities so that it can be used to measure success in KUD Tani Wilis. This study aims to determine the application of profit center responsibility accounting in assessing financial performance. In this study the data used are primary data in the form of an overview, vision and mission, as well as cooperative organizational structure, and secondary data in the form of profit center accountability reports. Sources of data collection in the form of interviews and documentation with quantitative descriptive analysis techniques. The results of this study indicate that the application of responsibility accounting in KUD Tani Wilis is inadequate because it is not fully in accordance with the requirements of responsibility accounting. The results of financial performance in terms of profit center based on the analysis of Gross Profit Margin, Operating Profit Margin, and Net Profit Margin show unfavorable financial performance results. Cooperatives need to implement responsibility accounting in accordance with responsibility accounting requirements by separating controllable and uncontrollable costs, as well as providing account codes for these accounts in the accountability report so that it makes it easier for cooperative managers to control costs and see who is responsible if irregularities occur. Cooperatives must also pay more attention to the increase in cost of goods sold, and minimize production costs and operational costs as well as optimize sales/revenues and evaluate business costs or operational costs, so as to increase profits. By evaluating business costs or operational costs carried out by cooperatives in an effort to increase efficiency where economic resources can be used effectively so that costs are not wasted so that the profits obtained are more optimal and can improve the financial performance of cooperatives.]]>
<![CDATA[Analisis Efek Globalisasi Terhadap Perdagangan Internasional Negara Indonesia ]]>
<![CDATA[Feronica Simanjorang]]>;
<![CDATA[Kristianti Putri]]>;
<![CDATA[Chairul azmi puteh]]>;
<![CDATA[Elsya Vidara Sirait]]>;
<![CDATA[Jeslyn Lie]]>;
<![CDATA[Dio Rabintar]]>
<![CDATA[ Jurnal Kendali Akuntansi Vol. 1 No. 3 (2023): Juli : Jurnal Kendali Akuntansi ]]>
Publisher : <![CDATA[Universitas Katolik Widya Karya Malang ]]>
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DOI: 10.59581/jka-widyakarya.v1i3.508
<![CDATA[At this time, international trade has become an important part of business development. This is demonstrated by the development of multinational companies. International trade is the exchange of products between countries. This entails buying and selling of products between other countries, as well as transactions between people from different countries. This research data collection approach is a secondary data collection technique. Data collection in research research was carried out by means of a literature study. Data analysis in this study used descriptive analysis, namely by describing the data qualitatively in the form of sentences and statements to make it easier to read and understand the data. Based on the results of the research, it was found that the main factors influencing international trade in the State of Indonesia with the current conditions are the potential of the State of Indonesia in producing or the resources it owns as well as requests from other countries. exports, foreign tourists and e-commerce which can increase the amount of national income of the State of Indonesia. In addition, the negative impact of globalization on international trade in Indonesia is an increase in the number of imports, economic inequality and acceptance of foreign culture which can reduce the amount of national income of the Indonesian state and kill local industries in Indonesia.]]>
<![CDATA[PENGARUH INVESTASI ASING DAN INVESTASI DALAM NEGERI TERHADAP PEREKONOMIAN INDONESIA ]]>
<![CDATA[Muzfirah Filzah]]>;
<![CDATA[Darwin Damanik]]>
<![CDATA[ Jurnal Kendali Akuntansi Vol. 1 No. 3 (2023): Juli : Jurnal Kendali Akuntansi ]]>
Publisher : <![CDATA[Universitas Katolik Widya Karya Malang ]]>
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DOI: 10.59581/jka-widyakarya.v1i3.510
<![CDATA[Indonesia, with its long-term economic development plan spanning 20 years, divided into five-year medium-term plans, recognizes the importance of both foreign and domestic investments in driving its economic growth. The country presents opportunities across various sectors, as the increasing income levels can influence Indonesian consumers' interest in imported products and services. However, investing in Indonesia comes with unique risks and challenges, considering the country's dynamic context. To ensure successful investments, it is crucial for investors to understand Indonesian culture and the preferences of local consumers. This understanding can help tailor products and services to suit the local market, thus enhancing the chances of success. Additionally, the Indonesian government has implemented strategies to diversify the economy, focusing on priority sectors that can further stimulate economic growth. Foreign and domestic investments play a vital role in contributing to Indonesia's economic growth. These investments not only infuse capital into the country but also bring in technological advancements, job opportunities, and knowledge transfer. To attract investments, the Indonesian government has been implementing policies to improve the ease of doing business and create a favorable investment climate.]]>
<![CDATA[PENGARUH PENGANGGURAN DAN INFLASI TERHADAP PERTUMBUHAN EKONOMI DI SUMATERA UTARA ]]>
<![CDATA[Fahri Irfarizki Siregar]]>;
<![CDATA[Darwin Damanik]]>
<![CDATA[ Jurnal Kendali Akuntansi Vol. 1 No. 3 (2023): Juli : Jurnal Kendali Akuntansi ]]>
Publisher : <![CDATA[Universitas Katolik Widya Karya Malang ]]>
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DOI: 10.59581/jka-widyakarya.v1i3.511
<![CDATA[Macroeconomics is the study of economic activity in a country. Macroeconomic indicators are inflation, unemployment, and economic growth. The purpose of this study is to see the effect of unemployment and inflation on economic growth in North Sumatra. This study uses the multiple regression method where the data is taken from 1998-2022 per semester. Finally, this study only shows that unemployment has a significant effect on economic growth, while inflation has no significant effect on economic growth.]]>
<![CDATA[ANALISIS PENGARUH PERTUMBUHAN EKONOMI TERHADAP TINGKAT KEMISKINAN DI SUMATERA UTARA ]]>
<![CDATA[Faisal Alviandi Siadari]]>;
<![CDATA[Darwin Damanik]]>
<![CDATA[ Jurnal Kendali Akuntansi Vol. 1 No. 3 (2023): Juli : Jurnal Kendali Akuntansi ]]>
Publisher : <![CDATA[Universitas Katolik Widya Karya Malang ]]>
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DOI: 10.59581/jka-widyakarya.v1i3.514
<![CDATA[Poverty is a problem in a complex and multidimensional economy. Therefore it is necessary to find a solution to overcome or at least reduce the level of poverty. This study aims to analyze the effect of the level of economic growth on the level of poverty in the province of North Sumatra. The author uses library research instruments, documentation studies, internet browsing, where the data taken is secondary data from related agencies, especially the Central Bureau of Statistics of North Sumatra, and in analyzing the data using a simple linear regression analysis technique. The results of data processing show that economic growth has a negative and significant effect on poverty rates in the province of North Sumatra.]]>
<![CDATA[Analisis Pengaruh Pendapatan Terhadap Konsumsi Mahasiswa FEBI UIN Sultan Maulana Hsanuddin Banten ]]>
<![CDATA[Intan Rayeni Akma]]>;
<![CDATA[Neneng Fitriah]]>;
<![CDATA[M. Hilman Haetami]]>;
<![CDATA[Wahyu Hidayat]]>
<![CDATA[ Jurnal Kendali Akuntansi Vol. 1 No. 3 (2023): Juli : Jurnal Kendali Akuntansi ]]>
Publisher : <![CDATA[Universitas Katolik Widya Karya Malang ]]>
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DOI: 10.59581/jka-widyakarya.v1i3.519
<![CDATA[This study aims to examine and analyze the effect of income on consumption patterns of students of the Faculty of Islamic Economics and Business at UIN Sultan Maulana Hasanuddin Banten and to determine differences in consumption patterns of FEBI students at UIN BANTEN based on scholarship recipients, gender and place of residence. This study used a quantitative approach by distributing questionnaires to 30 respondents. Then the collected data were analyzed using a simple regression equation with the help of the Eviews program and the average difference test with the help of the SPSS program. The results of the simple linear regression equation obtained Y = 1.850 + 0.680X a constant of 1.850 which is the value of consumption before it is affected by income, then the regression coefficient equal to 0.680 is the value of income which has a positive and significant influence on the level of student consumption and if increased Rp. 100,000 it will increase consumption by Rp. 68,000. Then it can be seen that the coefficient of determination is 0.345 or when multiplied by 100 percent, 34.5% of the income variable will influence the level of consumption of FEBI students at UIN Banten in Serang City and the remaining 65.5% is influenced by other variables not included in the study This. The variable is additional income. The t test obtained t count > t table or obtained 3.840 > t table 2.048 thus Ho was rejected and Ha was accepted so that it can be stated that income has a positive and significant effect on the level of consumption of FEBI Banten UIN students in Serang City.]]>
<![CDATA[Faktor-faktor yang mempengaruhi sistem informasi akuntansi: teknologi informasi, pengendalian internal dan motivasi kerja ]]>
<![CDATA[Nabila Syifaa Azzahra Suwandi]]>;
<![CDATA[Cris Kuntadi]]>;
<![CDATA[Rachmat Pramukty]]>
<![CDATA[ Jurnal Kendali Akuntansi Vol. 1 No. 3 (2023): Juli : Jurnal Kendali Akuntansi ]]>
Publisher : <![CDATA[Universitas Katolik Widya Karya Malang ]]>
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DOI: 10.59581/jka-widyakarya.v1i3.521
<![CDATA[Dalam penelitian atau artikel ilmiah, penelitian terdahulu atau relevan sangat penting karena membantu memperkuat teori dan fenomena hubungan atau pengaruh antar variable. Dalam artikel ini, dibahas mengenai factor-faktor sistem informasi akuntansi, yaitu teknologi informasi, pengendalian internal dan motivasi kerja, suatu studi literatur mata kuliah sistem informasi akuntansi. Membangun hipotesis pengaruh antar variable untuk digunakan pada riset selanjutnya adalah tujuan dari penulisan ini. Hasil artikel literature review ini adalah: 1) teknologi informasi berpengaruh terhadap sistem informasi akuntansi; 2) pengendalian internal berpengaruh terhadap sistem informasi akuntansi; dan 3) motivasi kerja berpengaruh terhadap sistem informasi akuntansi]]>
<![CDATA[Kecanggihan Teknologi Informasi, Partisipasi Manajemen, Dan Pengetahuan Manajer Akuntansi Pada Efektivitas Sistem Informasi Akuntansi ]]>
<![CDATA[Diva Nuraulya]]>;
<![CDATA[Cris Kuntadi]]>;
<![CDATA[Rachmat Pramukty]]>
<![CDATA[ Jurnal Kendali Akuntansi Vol. 1 No. 3 (2023): Juli : Jurnal Kendali Akuntansi ]]>
Publisher : <![CDATA[Universitas Katolik Widya Karya Malang ]]>
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DOI: 10.59581/jka-widyakarya.v1i3.530
<![CDATA[Previous research or relevant research is very important in a research or scientific article. Previous research or relevant research serves to strengthen the theory and phenomena of the relationship or influence between variables. This article reviews the factors that influence the Effectiveness of Accounting Information Systems, namely Information Technology Sophistication, Management Participation and Knowledge of Accounting Managers, a study of financial management literature. The purpose of writing this article is to build a hypothesis on the influence between variables to be used in further research. The results of this literature review article are: 1) Information Technology Sophistication affects the Effectiveness of Accounting Information Systems; 2) Management Participation affects the Effectiveness of Accounting Information Systems; and 3) Knowledge of Accounting Managers affects the Effectiveness of Accounting Information Systems.]]>
<![CDATA[Faktor-Faktor Yang Mempengaruhi Manajemen Persediaan: Sistem Informasi Akuntansi Dalam Siklus Pendapatan, Siklus Pengeluaran Dan Siklus Sumber Daya Manusia ]]>
<![CDATA[Syafina Amira Putri]]>;
<![CDATA[Cris Kuntadi]]>;
<![CDATA[Rachmat Pramukty]]>
<![CDATA[ Jurnal Kendali Akuntansi Vol. 1 No. 3 (2023): Juli : Jurnal Kendali Akuntansi ]]>
Publisher : <![CDATA[Universitas Katolik Widya Karya Malang ]]>
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DOI: 10.59581/jka-widyakarya.v1i3.532
<![CDATA[In a research or scientific article, previous research or relevant research is very important. Leading research or relevant research is useful for strengthening theories and phenomena of the relationship or influence between variables. This article reviews the factors that influence inventory management, namely accounting information systems in the revenue cycle, expenditure cycle, and human resource cycle, a literature study on Accounting Information Systems. The purpose of this article is to develop a hypothesis of influence between variables that can be used in further research. The results of this literature review article are: 1) The accounting information system in the revenue cycle influences preparation management; 2) The accounting information system in the expenditure cycle affects inventory management; and 3) The accounting information system in the human resource cycle influences the preparatory management.]]>
<![CDATA[Pengaruh Struktur Modal, Pertumbuhan Perusahaan, Dan Kebijakan Dividen Terhadap Nilai Perusahaan ]]>
<![CDATA[Aminar Sutra Dewi]]>;
<![CDATA[Solvia Oktavianti]]>
<![CDATA[ Jurnal Kendali Akuntansi Vol. 1 No. 3 (2023): Juli : Jurnal Kendali Akuntansi ]]>
Publisher : <![CDATA[Universitas Katolik Widya Karya Malang ]]>
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DOI: 10.59581/jka-widyakarya.v1i3.535
<![CDATA[this study aims to determine and analyze the effect of capital structure, company growth and dividend policy on firm value in manufacturing sector companies listed on the indonesia stock exchange. The population in this study are all manufacturing sector companies listed on the indonesia stock exchange during the 2017-2021 observation period is 80 companies. The number of samples in this study were 16 companies with a total of 80 observations. Sampling in this study using purposive sampling technique. This study uses secondary data obtained from the indonesian stock exchange website. Methods of data analysis using multiple linear regression and statistical t-test. The results of the study show that, capital structure has a positive and insignificant effect on company value. Company growth has a negative and insignificant effect on company value. Dividend policy has a significant positive effect on company.]]>
