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Anggaran: Jurnal Publikasi Ekonomi dan Akuntansi
Published by Asosiasi Riset Ekonomi dan Akuntansi Indonesia
ISSN : 30313392     EISSN : 30313384     DOI : 10.61132
Core Subject : Economy, Science,
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance
Ilmu Ekonomi dan Akuntansi, sebagai wadah bagi para dosen, guru, peneliti dan praktisi di bidang Ekonomi dan Manajemen
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Akuntansi
Articles 21 Documents
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Search results for , issue "Vol. 2 No. 1 (2024): Maret : Anggaran : Jurnal Publikasi Ekonomi dan Akuntansi" : 21 Documents clear
Implementasi Prinsip-Prinsip Good Governance Guna Efektivitas Pelayanan Publik Pada Kantor Kelurahan Wonokromo Kota Surabaya Adam Permana Putra; Maulidah Narastri
Anggaran : Jurnal Publikasi Ekonomi dan Akuntansi Vol. 2 No. 1 (2024): Maret : Anggaran : Jurnal Publikasi Ekonomi dan Akuntansi
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/anggaran.v2i1.247

Abstract

This research aims to analyze the implementation of public services, the prevailing bureaucracy and the suitability of the computerized service system when viewed from the principles of good governance at the Wonokromo Kora Subdistrict Office, Surabaya. The research method used is a qualitative descriptive approach. The required research data collection was 6 informants consisting of 4 sub-district staff and 2 community recipients of public services. The data analysis techniques used are data collection, data triangulation, data reduction, and data presentation. The results of the research found that the Wonokromo Subdistrict Office, Surabaya City, in carrying out its services, has not fully implemented the principles of good governance, and reporting on public servants has not been fully transparent because it requires permission from the District first and certainty of when residents can collect files or the results of the service are sometimes not fully implemented.
Strategi Komunikasi Dan Kolaborasi Jaringan Bisnis Dalam Mengembangkan Usaha Baru Mango Elixirs Resya Dwi Marselina; Hafiyanti Khanifihaya; Mira Nisaulhaq; Syahrul Rivaldi Irawan; Tito Widianto
Anggaran : Jurnal Publikasi Ekonomi dan Akuntansi Vol. 2 No. 1 (2024): Maret : Anggaran : Jurnal Publikasi Ekonomi dan Akuntansi
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/anggaran.v2i1.261

Abstract

Developing effective communication strategies and appropriate collaboration in business networks is essential for creating competitive advantages, attracting investors, and expanding business market share. This study will discuss the direct impact of these variables on new business growth and the extent to which their integration can be a determining factor in new business success. Therefore, the researcher chose the research title "Business Network Communication and Collaboration Strategy in Developing New Businesses". The object of this research is the design of the new Mango Elixirs business unit. This research was conducted with the following aims: 1) to find out what kind of communication strategy for building a business network is carried out by Mango Elixirs, 2) to find out how effective the collaboration efforts made by Mango Elixirs are to strengthen business networks, and 3) to find out the communication strategy and collaboration can develop a new mango elixirs business.
Analisis Konsep Good Corporate Governance Dalam Perspektif Syariah Untuk Mengatasi Permasalahan Penerapan Corporate Governance Perbankan Di Indonesia M. Iqbal; Basania Nasution; Dina Maharani; Khairan Tuahdi
Anggaran : Jurnal Publikasi Ekonomi dan Akuntansi Vol. 2 No. 1 (2024): Maret : Anggaran : Jurnal Publikasi Ekonomi dan Akuntansi
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/anggaran.v2i1.278

Abstract

Good Corporate Governance is the most well-known principle in the world for maintaining the integrity of world organizations. Almost all international locations in all countries adhere to the foundation of building responsibility and openness. Unfortunately, in its application, GCG does not explain the values ​​of stakeholders. The study aims to reconstruct GCG (OECD version) and look for a more appropriate Sharia Concept. Of course, this will provide a solution to the problem itself. After analyzing the values ​​and character of SET, we built a modern GCG positioned on Islamic concepts. These concepts are; One; deeper sympathy from stakeholders, second; principles regarding stakeholder rights: third, equality in stakeholder behavior, fourth, the principle of openness, finally, regarding corporate accountability.Weak GCG practices in Indonesia are caused by the low level of protection for investors, law enforcement, transparency and ineffective public company audit committees. This condition strongly encourages the need for effective and efficient global corporate governance. Islamic Corporate Governance The Islamic perspective lies in the Islamic Company Theory which has greater concern for wider stakeholders which include God, humans and nature. The difference in goals between conventional Corporate Governance and Sharia GCG which tends to adhere to Sharia Enterprise Theory (SET). SET equates material and spiritual values. This shows that Sharia GCG does not only achieve material benefits, but also spiritual values. SET also equates egoistic values ​​with altruistic values, which in Islamic law are realized in the form of worship.
Peran Sektor Keuangan Perbankan Dalam Mengatasi Kemiskinan Di Indonesia Clinton Sinaga; Berdin Rumahhorbo; Angry Sitanggang
Anggaran : Jurnal Publikasi Ekonomi dan Akuntansi Vol. 2 No. 1 (2024): Maret : Anggaran : Jurnal Publikasi Ekonomi dan Akuntansi
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/anggaran.v2i1.286

Abstract

This study aims to analyze the role of the financial sector in poverty alleviation in Indonesia using annual data for the period 1980-2014. The ARDL cointegration approach is used to show the existence of a long-run trade-off between the financial sector and poverty alleviation. In addition, the Granger causality VECM method is also used to detect the direction of the causal relationship between the financial sector and poverty. In addition, to measure the time horizon and relative intensity of poverty in response to shocks experienced by the financial sector, impulse response functions (IRF) and variance decomposition (VDC) are used. Private sector money supply and domestic credit ratio are used as indicators of financial sector development, while poverty is measured by household consumption expenditure per capita and economic growth is measured by gross domestic product (GDP) per capita. The results show that there is a long-run relationship between the financial sector, economic growth and poverty alleviation in Indonesia. Furthermore, the results show that there is a two-way causal relationship between the financial sector and poverty. The contribution of money supply and private credit ratio to poverty shocks is positive. Therefore, to accelerate poverty alleviation, the government can adopt a policy that requires commercial banks to provide convenient lending conditions for the poor and the private sector.
Pengaruh Ukuran Perusahaan Dan Opini Audit Terhadap Terjadinya Auditor Switching Dengan Dimoderasi Oleh Reputasi Auditor : Studi Kasus Pada Perusahaan Sektor Transportasi Dan Logistik Yang Terdaftar Di Bursa Efek Indonesia Tahun 2020-2022 Naula Chantika Putri F; Hwihanus Hwihanus
Anggaran : Jurnal Publikasi Ekonomi dan Akuntansi Vol. 2 No. 1 (2024): Maret : Anggaran : Jurnal Publikasi Ekonomi dan Akuntansi
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/anggaran.v2i1.296

Abstract

This research is quantitative research which aims to determine and test the influence of company size, audit opinion, reputation of public accounting firms and auditor switching. This research uses annual financial report data on transportation and logistics sector companies that are listed on the Indonesia Stock Exchange (BEI) in the 2020-2022 period. Testing this research hypothesis uses logistic regression analysis with the SPSS 26 program with a significance level of 5.5% (0.55). The results of this research test state that partially 1) the audit opinion variable has no effect and has a negative value on auditor switching; 2) the public accounting firm's reputation variable has no effect but has a positive value on auditor switching. 3) auditor reputation has no effect and has a negative value on auditor switching and does not affect the condition of the company.  
Penerapan Sitem Informasi Akutansi Dengan Manfaatkan Teknologi Dalam Penyusunan Serta Pengelolahan Pembukuan Digital Pada UMKM Dila Selvia
Anggaran : Jurnal Publikasi Ekonomi dan Akuntansi Vol. 2 No. 1 (2024): Maret : Anggaran : Jurnal Publikasi Ekonomi dan Akuntansi
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/anggaran.v2i1.297

Abstract

The aim of writing this journal is to determine the application of digital-based accounting information systems in the bookkeeping of Small, Micro and Medium Enterprises (MSMEs), as well as understanding the importance of using digital technology for MSME players. By using case study methods from research and related journals, it shows that the implementation of accounting information systems by utilizing technology in MSMEs is currently starting to increase, as in MSME players who previously still used manual sales activities are now starting to utilize technology in sales and payment. However, MSMEs still prepare and manage accounting openings manually (traditionally) using paper. Counseling and training continues to be carried out so that it is hoped that the current rapid advances in technology can make it easier for MSMEs to carry out digital accounting which is more effective and efficient, and can also become MSMEs that are open to technological advances.
Implementasi Penggunaan Software Accurate Online di Perumda Percada Bela Triyani; Febriana Tri Syafa’ati; Meli Anggraeni; Elvia Ivada
Anggaran : Jurnal Publikasi Ekonomi dan Akuntansi Vol. 2 No. 1 (2024): Maret : Anggaran : Jurnal Publikasi Ekonomi dan Akuntansi
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/anggaran.v2i1.299

Abstract

This writing aims to determine the implementation of the use of Accurate online software at the Sukoharjo Regional Public Printing and Publishing Company (Perumda Percada). The main objective is to determine the positive impact of using Accurate online software on Perumda Percada. Perumda Percada as an entity operating in the printing industry, this company is faced with challenges in managing inventory, financial monitoring and efficient resource management. Information data is obtained from direct observation. The results show that the implementation or application of Accurate online has helped in recording finances at Perumda Percada. User-friendly, Accurate online makes it easier for employees to input and collaborate between departments. Apart from that, Accurate online software also helps management in monitoring the financial reports that have been produced.
Prosedur Pelaksanaan Pajak Penghasilan Pasal 21 Terkait Natura Pada PT Sinergi Gula Nusantara Risa Bonani Prastika; R. Yuniardi Rusdianto
Anggaran : Jurnal Publikasi Ekonomi dan Akuntansi Vol. 2 No. 1 (2024): Maret : Anggaran : Jurnal Publikasi Ekonomi dan Akuntansi
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/anggaran.v2i1.302

Abstract

PT Sinergi Gula Nusantara, which is a subsidiary of Holding Perkebunan Nusantara (Persero), is a national sugar industry and overseas 36 sugar factories throughout Indonesia. Income Tax 21 policy on natura or enjoyment obtained in tax implementation. This research is written using descriptive method of analysing the results directly to the company during the internship. As for natura or enjoyment obtained by employees in the form of Office Clothing, K3 facilities, Health COB, Extra Voiding, Sports Activities, Icip-Icip Sugar, PG Service House, Service Vehicles for certain Positions and Pension Contributions by the Company.
Pengaruh Modal Usaha, Lokasi Usaha, Dan Teknologi Informasi Terhadap Pendapatan Kampung Wisata Kelengkeng Desa Simoketawang Kabupaten Sidoarjo Mitha Anggraini; Maulidah Narastri
Anggaran : Jurnal Publikasi Ekonomi dan Akuntansi Vol. 2 No. 1 (2024): Maret : Anggaran : Jurnal Publikasi Ekonomi dan Akuntansi
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/anggaran.v2i1.304

Abstract

The aim of this research is to examine the influence of business capital, business location and technological information on the income of the Kelengkeng Tourism Village, Simoketawang Village, Sidoarjo Regency. The method used in this research uses quantitative methods. The research used purposive sampling techniques and data collection through questionnaires delivered to respondents and the results of multiple linear regression data analysis showed that information on business capital, business location and technology had a positive effect on income. The greater the capital generated, the greater the income earned. Choosing a strategic location can influence income. And take advantage of developing technological sophistication to help promote its business.
Analisis SWOT Dalam Penentuan Strategi Untuk Meningkatkan Kinerja Frontliner Di Bank Sumut KCP Syariah Lubuk Pakam Regi Anika; Tuti Anggraini
Anggaran : Jurnal Publikasi Ekonomi dan Akuntansi Vol. 2 No. 1 (2024): Maret : Anggaran : Jurnal Publikasi Ekonomi dan Akuntansi
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/anggaran.v2i1.312

Abstract

Every financial institution has a frontliner who serves as a front guard or sequencer and provides information about banking as well as initial impressions of a bank. Due to the rapid development of the banking industry, PT. Bank Sumut KCP Syariah Lubuk Pakam must determine ways to improve the performance of frontline employees so they can compete with other banks. The problems raised in this research relate to how PT. Bank Sumut KCP Syariah Lubuk Pakam chose an approach to improve frontliner performance through SWOT analysis. Frontline Officers must have the knowledge and expertise in their profession to carry out their primary duties effectively. To do this, they must receive training and support that starts from the individual's outer appearance and continues within, so that when providing consumers receive fast, efficient and polite service, resulting in high customer satisfaction. This research uses qualitative methods and descriptive research design. SWOT analysis is used to apply qualitative and descriptive analysis to arrive at research conclusions. Based on the results of the Cartesian diagram, the institution is in Quadrant I, actively implementing a Growth-Oriented Strategy and supporting this strategy.

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