cover
Contact Name
Diah Ayu Septi Fauji
Contact Email
septifauji@unpkediri.ac.id
Phone
+6285648737266
Journal Mail Official
senmea@unpkdr.ac.id
Editorial Address
JL.KH AHMAD DAHLAN NO.76 KEDIRI
Location
Kota kediri,
Jawa timur
INDONESIA
SENMEA
ISSN : -     EISSN : 27768171     DOI : -
Prosiding ini merupakan media publikasi bagi seluruh pemakalah yang mengikuti Seminar Nasional dan Call for Paper Manajemen, Ekonomi dan Akuntansi (SENMEA). Seminar Nasional Manajemen , Ekonomi dan Akuntansi telah dilaksanakan berturut- turut sejak 2016. Adapun Prosiding SENMEA ini terbit satu kali setahun dengan scope ilmu - ilmu Manajemen, Ekonomi serta Akuntansi.
Articles 32 Documents
Search results for , issue "Vol. 1 No. 1 (2016): PROSIDING SEMINAR NASIONAL MANAJEMEN, EKONOMI DAN AKUNTANSI 2016" : 32 Documents clear
MANFAAT PEMBERIAN INSENTIF PAJAK PENGHASILAN DALAM KEPATUHAN WAJIB PAJAK UMKM Nurul Aisyah Rachmawati; Rizka Ramayanti
Prosiding Seminar Nasional Manajemen, Ekonomi dan Akuntansi Vol. 1 No. 1 (2016): PROSIDING SEMINAR NASIONAL MANAJEMEN, EKONOMI DAN AKUNTANSI 2016
Publisher : FAKULTAS EKONOMI DAN BISNIS UNIVERSITAS NUSANTARA PGRI KEDIRI

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Abstract

This study aims to examine whether tax incentives in PP 46 helpful to improve tax compliance of SMEs Tax Payer. In addition, this study also aims to determine whether the types of tax incentives between calculation, payment, and income tax reporting that have the greatest impact on improving tax compliance of SMEs Tax Payer. This study uses primary data obtained through the survey method. The sample of this study is SMEs Tax Payer in the South Jakarta. Data were analyzed by using SmartPLS software with Partial Least Square. This study found that tax incentives in PP 46 have positively impact on tax compliance of SMEs Tax Payer. Particularly compliance in terms of fulfillment of tax administration. Tax incentives in the form of income tax reporting provide the greatest impact on improving tax compliance of SMEs Tax Payer, compared to other insentives
Kebijakan Fiskal dan Ekspansi Kredit Perbankan di Indonesia dengan Pendekatan Error Correction Model (ECM) Sony Wicaksono; Rifai Afin
Prosiding Seminar Nasional Manajemen, Ekonomi dan Akuntansi Vol. 1 No. 1 (2016): PROSIDING SEMINAR NASIONAL MANAJEMEN, EKONOMI DAN AKUNTANSI 2016
Publisher : FAKULTAS EKONOMI DAN BISNIS UNIVERSITAS NUSANTARA PGRI KEDIRI

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Abstract

This study is aimed to determine how the effect of the fiscal policy on the changes in credit in Indonesia in the period of 1974 until 2013 with the applying of dynamic method of error correction model that show the relationship between the fiscal policy instrument with bank credit in the long term and short term. The approach of this study is quantitative with secondary data that collected from the library visit to Indonesian banks and online search on the World Bank website. Variables used in this study are credit as dependent variable and the ratio of taxes and government spending as independent variables as well as fiscal policy instrument, besides that, this study uses control variables that are money supply and the exchange rate. The results show , the fiscal policy in Indonesia in two instruments namely the ratio of taxes and government spending has a different result in the long term and short term. In the long term, the ratio of taxes has significant negative effect as much as 5.096 percent, while the government spending has significant positive effect as much as 0.638 percent. In the short term, the ratio of taxes does not have significant effect, while the government spending has significant positive effect as much as 0.270 percent. This conclusion is based on the calculation of the estimated results of long term and short term
PREDIKSI KEGAGALAN USAHA KECIL DAN MENENGAH (UKM): SEBUAH PERSPEKTIF KEUANGAN Nekhasius Agus Sunarjanto; Herlina Yoka Roida; Agnes Utari Widyaningdyah
Prosiding Seminar Nasional Manajemen, Ekonomi dan Akuntansi Vol. 1 No. 1 (2016): PROSIDING SEMINAR NASIONAL MANAJEMEN, EKONOMI DAN AKUNTANSI 2016
Publisher : FAKULTAS EKONOMI DAN BISNIS UNIVERSITAS NUSANTARA PGRI KEDIRI

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Abstract

Dentification of business failure is one in applying an early warning system for business activities in any scale. This identification is often run by banks to detect potential bankruptcy of a business who is given credit by banks. This study identifies the failure of SME businesses with financial approaches, using binomial logistic regression discriminant analysis. The results showed that the variable working capital / total assets, current assets / current liabilities, and quick / Inventory can predict the failure of the business (financial distress). The financial difficulties of the measured ability of SMEs in obtaining access to short-term loans. As a result, SMEs have difficulty in gaining access to loans from financial services, such as banking
STRATEGI PEMBERDAYAAN UMKM DALAM PENINGKATAN DAYA SAING INDUSTRI BESAR Studi kasus (kabupaten Bangkalan) Hanif Arif Baskoro; Ansori Ansori; Imamudin Imamudin
Prosiding Seminar Nasional Manajemen, Ekonomi dan Akuntansi Vol. 1 No. 1 (2016): PROSIDING SEMINAR NASIONAL MANAJEMEN, EKONOMI DAN AKUNTANSI 2016
Publisher : FAKULTAS EKONOMI DAN BISNIS UNIVERSITAS NUSANTARA PGRI KEDIRI

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Abstract

Bangkalan merupakan salah satu daerah yang berdekatan dengan Jembatan Suramadu .dimana jembatan suramadu merupakan titik awal untuk meningkatkan pertumbuhan ekonomi di Madura khususnya di kabupaten Bangkalan. Apabila melihat dari jumlah Usaha Mikro Kecil Menengah (UMKM) di Kabupaten Bangkalan yang mencapai lebih dari 125 ribu unit dapat mendongkrak pertumbuhan ekonomi kabupaten bangkalan. karena UMKM merupakan motor penggerak pertumbuhan ekonomi Kabupaten Bangkalan. salah satunya untuk mengatasi tingkat Pengangguran dan Kemiskinan dimasa yang akan mendatang.di lain sisi UMKM bukan hanya salah satu motor penggerak pertumbuhan ekonomi suatu daerah melainkan sektor ini dapat memberikan kesempatan bagi Usaha Kecil Mikro (UKM) untuk berkembang di masyarakat dan dapat meningkatkan daya saing ke Industri besar.oleh karena itu perlunya
EFISIENSI KEBIJAKAN MONETER DI INDONESIA DENGAN PENDEKATAN MODEL CECCHETTI DAN KRAUSE Meylinda Sulfiana Putri; Diah Wahyuningsih
Prosiding Seminar Nasional Manajemen, Ekonomi dan Akuntansi Vol. 1 No. 1 (2016): PROSIDING SEMINAR NASIONAL MANAJEMEN, EKONOMI DAN AKUNTANSI 2016
Publisher : FAKULTAS EKONOMI DAN BISNIS UNIVERSITAS NUSANTARA PGRI KEDIRI

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Abstract

This study is aimed to measure the efficiency of the implementation of monetary policy in Indonesia in the period of 1999:1 – 2015:2 with Cecchetti and Krause (2002) model approach by using loss function method. Estimation method used in this study is autoregressive dynamic model with two linear equations (industrial production function and the function of inflation). The first equation is production function with dependent variable is log industrial production and independent variables are the BI Rate, the inflation, the log industrial production, and log external prices inflation (the ratio of export import). As the second equation is the function of inflation where the dependent variable is inflation and the independent variables are log industrial production, inflation, and external prices inflation (the ratio of export import). The research results showed the monetary policy in Indonesia in the long term is relatively more efficient than short term. It is proven by the fluctuations in the loss function on the efficiency frontier curve where the value of the loss function is closer to the origin and in the frontier area in the long term which shows that the monetary policy is relatively more efficient. In the long term, the value of the loss function of inflation is 7,9712 and loss function of production is 0,0382. Whereas, in the short term, the value of the loss function of production is 0,6808 and inflastion is 9,4325.
AGLOMERASI UMKM DENGAN OPTIMALISASI TEMPAT WISATA DALAM PEMBANGUNAN DESA WISATA SEBAGAI PENINGKATAN PEREKONOMIAN MASYARAKAT (STUDI KASUS DI KECAMATAN SAWAHAN KABUPATEN NGANJUK) Dwi Wulandari; Moh. Ali Akbar; Miftahul Jannah
Prosiding Seminar Nasional Manajemen, Ekonomi dan Akuntansi Vol. 1 No. 1 (2016): PROSIDING SEMINAR NASIONAL MANAJEMEN, EKONOMI DAN AKUNTANSI 2016
Publisher : FAKULTAS EKONOMI DAN BISNIS UNIVERSITAS NUSANTARA PGRI KEDIRI

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Abstract

Nganjuk dengan sebutan “kota angin” merupakan sebuah daerah yang memiliki dan menyimpan segudang tempat wisata yang sangat indah diantaranya wisata alam, wisata sejarah dan buatan. Wisata alam terbanyak berada di kabupaten Nganjuk bagian selatan tepatnya adalah Kecamatan Sawahan. Kecamatan Sawahan berada dikaki gunung Wilis yang memliki udara sejuk, tanah yang subur serta pemandangan desa yang masih asri. Tempat wisata dalam kecamatan Sawahan yang paling terkenal adalah Sedudo ditambah tempat wisata enam wisata alam yang memiliki daya tarik cukup tinggi. Dengan akses yang mudah wisatawan dengan mudah untuk berkunjung ke tempat wisata di kecamatan Sawahan. Namun, banyaknya tempat wisata tidak bisa merangsang keseluruhan penduduk kecamatan sawahan untuk memanfaatkan. Optimalisasi tempat wisata dengan pengunjung yang cukup banyak seharusnya dapat meningkatan perkonomian. Dalam UU No. 6 Tahun 2014 yaitu tentang Desa yang salah satu tujuannya adalah mendorong prakarsa, gerakan, dan partisipasi masyarakat Desa untuk pengembangan potensi dan Aset Desa guna kesejahteraan bersama. Keberadaan tempat wisata yang tersebar di beberapa Desa dalam Kecamatan Sawahan menjadi peluang untuk mendukung program Desa Wisata di Kecamatan Sawahan. Penelitian ini menggunakan metode deskriptif kualitatif, didukung data primer melalui teknik wawancara dan observasi lapangan. Upaya pengembangan Desa Wisata merupakan inovasi baru yang bertujuan untuk meningkatkan daya tarik masyarakat luar untuk mengunjungi serta membangun UMKM masyarakat dengan pemusatan (aglomerasi) UMKM disuatu pasar oleh-oleh di Kecamatan Sawahan, selain itu program desa wisata dengan memberdayakan masyarakat untuk membudidayakan tanaman holtikultura dipekarangan rumah mereka yang bisa dijadikan tempat wisata. akan meningkatkan perekonomian masyarakat
HUBUNGAN STRATEGIC COST MANAGEMENT PADA TRANSPORTASI ONLINE (RODA DUA) TERHADAP PEMBERDAYAAN EKONOMI MASYARAKAT (Studi Kasus Pada PT GO-JEK Indonesia) Nur Ain Pratiwi Muzakkir; Novita Novita
Prosiding Seminar Nasional Manajemen, Ekonomi dan Akuntansi Vol. 1 No. 1 (2016): PROSIDING SEMINAR NASIONAL MANAJEMEN, EKONOMI DAN AKUNTANSI 2016
Publisher : FAKULTAS EKONOMI DAN BISNIS UNIVERSITAS NUSANTARA PGRI KEDIRI

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This research was aimed to determine the relationship of the application of strategic cost management (SCM) on a online transportation business (two wheels) towards community economic empowerment. To achieve these objectives, the research conducted on the driver's PT GO-JEK Indonesia as research samples. Data were collected through questionnaires distributed to 70 drivers as the research sample. Data were analyzed by using descriptive quantitative analysis of the nine indicators of variable SCM namely, cost leadership and differentiation, cost control, income level, efficient use of resources, the effectiveness of the process of providing the service, price, time, quality and function, relationship, as well as the brand and three indicators of community economic empowerment variables, namely, the conditions and standard of living, partnerships, ability to work and produce output. Based on the survey results and analysis of responder and conditions that occur, indicating that the current PT GO-JEK Indonesia has implemented SCM in the face of competition two wheels online transportation. The test data is done using Spearman rank correlation and the results of the test result that there is a relationship between the implementation of SCM in two wheels online transportation towards community economic empowerment.
KOPERASI UMKM SEBAGAI ALTERNATIF MENGATASI MASALAH PERMODALAN UMKM Maufirotul Jannah; Nur Faina
Prosiding Seminar Nasional Manajemen, Ekonomi dan Akuntansi Vol. 1 No. 1 (2016): PROSIDING SEMINAR NASIONAL MANAJEMEN, EKONOMI DAN AKUNTANSI 2016
Publisher : FAKULTAS EKONOMI DAN BISNIS UNIVERSITAS NUSANTARA PGRI KEDIRI

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Keberadaan UMKM tidak dapat diragukan karena terbukti mampu bertahan dan menjadi penggerak ekonomi, terutama setelah krisis ekonomi. Kontribusi UMKM sebesar 57,48% terhadap PDB dan juga proporsi UMKM sebesar 99,99% (Kemenkop, 2013) dari jumlah pelaku usaha menunjukkan eksistensi UMKM dalam menunjang perekonomian negara Indonesia. Meskipun demikian, dalam pengembangan usahanya, UMKM menghadapi beberapa kendala terutama masalah permodalan. Berbagai kebijakan pemerintah terkait dengan pembiayaan bagi UMKM telah banyak digulirkan antara lain program kredit usaha rakyat (KUR). Namun program pembiayaan yang telah dicanangkan oleh pemerintah belum dapat dimanfaatkan secara maksimal oleh seluruh UMKM. Jumlah UMKM yang mendapat bantuan pembiayaan KUR hanya 9.417.349 UMKM atau 16,66% dari total pelaku UMKM. UMKM yang tidak menggunakan fasilitas kredit tersebut menggunakan modal sendiri dan bahkan menggunakan jasa rentenir yang kita ketahui bahwa suku bunganya cukup besar. Hal ini disebabkan karena keterbatasan akses dari UMKM dan sulitnya UMKM memenuhi persyaratan yang ditetapkan. Oleh karena itu, diperlukan adanya sinergi antar UMKM dengan pembentukan kelembagaan berupa koperasi yang beranggotakan UMKM yang sejenis yang berada dalam satu daerah. Sehingga dapat saling membantu dalam hal permodalan usaha. Selain itu, dengan adanya koperasi UMKM ini dapat membantu mengurangi beban pajak ekspor
PENGARUH PRIVASI, KEAMANAN, KEPERCAYAAN, DAN PENGALAMAN TERHADAP NIAT UNTUK BERTRANSAKSI SECARA ONLINE Khoirina Farina
Prosiding Seminar Nasional Manajemen, Ekonomi dan Akuntansi Vol. 1 No. 1 (2016): PROSIDING SEMINAR NASIONAL MANAJEMEN, EKONOMI DAN AKUNTANSI 2016
Publisher : FAKULTAS EKONOMI DAN BISNIS UNIVERSITAS NUSANTARA PGRI KEDIRI

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The objective of this study is to examine the influence of privacy, security, trust, and experience on the intention to transact online. Data were obtained from questionnaires that contains a list of questions given to 65 students of S2 in Jakarta. This study uses Structural Equation Model (SEM). The results of this study that (1) Indicators of security, trust and privacy have negative significant influence to perceptions of risk, (2) trust and perceptions of risk have positive significant influence to attitudes, (3) attitudes, risk perception and experience of using internet have positive significant influence to the intention to transaction online. (4) subjective norms have negative and no significant. (5) controls the behavior of the negative and no significant influence on the intention. The result is expected to increase the knowledge and are expected to contribute in the development of e-business systems
PENGARUH INTERAKTIVITAS DAN VISUALISASI DALAM TEKNOLOGI PELAPORAN KEUANGAN DIGITAL TERHADAP KEPUTUSAN INVESTOR NON PROFESIONAL Asyrafil Muchtar; Novita Novita
Prosiding Seminar Nasional Manajemen, Ekonomi dan Akuntansi Vol. 1 No. 1 (2016): PROSIDING SEMINAR NASIONAL MANAJEMEN, EKONOMI DAN AKUNTANSI 2016
Publisher : FAKULTAS EKONOMI DAN BISNIS UNIVERSITAS NUSANTARA PGRI KEDIRI

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This study employs information system theories (technology-to-performance chain) to examine link between characteristics of digital financial reporting technology (interactivity and visualization) and task requirements in a financial analysis context, and the impact of that link on non-professional investor`s decision. This research was conducted to accounting students, samples taken 49 respondents with purposive sampling method. Data were collected by questionnaires using a five-point Likert scale, to measure 32 indicators. The analysis technique used Partial Least Square (PLS). These results indicate that perceived interactivity and perceived visualization give the positive effect, but not significant on perceived performance. On the other hand, task-technology fit and perceived usefulness give the positive and significant effect in mediating perceived interactivity and perceived visualization against perceived performance. This study result shows the importance of digital financial reporting for non-professional investor decision

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