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 71 Documents
Search results for , issue "Vol. 5 No. 1 (2020): PROSIDING SEMINAR NASIONAL MANAJEMEN, EKONOMI DAN AKUNTANSI 2020" : 71 Documents clear
Substansial Kepuasan Konsumen Rumah Makan “Soto Dok Lamongan” Nganjuk Sigit Ratnanto Ratnanto; Hery Purnomo
Prosiding Seminar Nasional Manajemen, Ekonomi dan Akuntansi Vol. 5 No. 1 (2020): PROSIDING SEMINAR NASIONAL MANAJEMEN, EKONOMI DAN AKUNTANSI 2020
Publisher : FAKULTAS EKONOMI DAN BISNIS UNIVERSITAS NUSANTARA PGRI KEDIRI

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Abstract

The purpose of this study is to find out how the signification of taste, store atmosphere and price affects the consumer satisfaction of Rumah Makan "Soto Dok Lamongan" Nganjuk, either partially or simultaneously. This research uses a quantitative descriptive approach, and the procedure of collecting information using polls, while data analysis techniques with multiple regression analysis methods. The size of the sample in the research was 80 respondents, with the method of sampling using accidental sampling procedures. The results found that Taste and store atmosphere had a significant effect on consumer satisfaction. Price does not have a significant influence on consumer satisfaction. And taste. store atmosphere, and prices simultaneously affect consumer satisfaction. These results show that the management of "Soto Dok Lamongan" Nganjuk restaurant, need to maintain taste, improve store atmosphere, and improve prices.
STRATEGI PENGELOLAAN DANA PRODAMAS KELURAHAN NGRONGGO KECAMATAN KOTA KOTA KEDIRI Lita Deviana Sari; Subagyo Subagyo; Moch. Wahyu Widodo
Prosiding Seminar Nasional Manajemen, Ekonomi dan Akuntansi Vol. 5 No. 1 (2020): PROSIDING SEMINAR NASIONAL MANAJEMEN, EKONOMI DAN AKUNTANSI 2020
Publisher : FAKULTAS EKONOMI DAN BISNIS UNIVERSITAS NUSANTARA PGRI KEDIRI

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Abstract

Program Pemberdayaan Masyarakat (PRODAMAS) merupakan program unggulan di Kota Kediri untuk meningkatkan kesejahteraan masyarakat, program ini akan memberikan dana sebesar Rp 50.000.000 untuk setiap RT. Penelitian ini bertujuan untuk mengetahui strategi pengelolaan dana PRODAMAS di Kelurahan Ngronggo khususnya RT 006 RW 002 Kelurahan Ngronggo, Kecamatan Kota, Kota Kediri. Penelitian ini merupakan penelitian kualitatif dengan pendekatan fenomenologi. Pengambilan data dengan cara observasi dan wawancara. Hasil penelitian menunjukkan, strategi pengelolaan dana yang dilakukan RT 006 RW 002 yaitu, pengelolaan dilakukan dengan cara terbuka dan transparan, proses penyusunan anggaran melibatkan seluruh lapisan masyarakat, pembentukan tim khusus pengelolaan PRODAMAS yang bertujuan agar pengelolaan dana dapat dilakukan dengan baik, dan pemanfaatan swadaya masyarakat.
Pengaruh Tekanan, Kesempatan, Pembenaran,dan Kemampuan terhadap Tindakan Fraud Pengelolaan Dana Desa (Studi Kasus di Beberapa Desa Di Kabupaten Sukabumi) Devi Endahsari; Gatot Wahyu Nugroho; Idang Nurodin
Prosiding Seminar Nasional Manajemen, Ekonomi dan Akuntansi Vol. 5 No. 1 (2020): PROSIDING SEMINAR NASIONAL MANAJEMEN, EKONOMI DAN AKUNTANSI 2020
Publisher : FAKULTAS EKONOMI DAN BISNIS UNIVERSITAS NUSANTARA PGRI KEDIRI

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Abstract

Dana desa merupakan dana dari pemerintah pusat yang dimaksudkan untuk dapat membangun Indonesia dari pinggiran dan mengurangi kesenjangan pembangunan antar desa. Dana desa yang selalu meningkat setiap tahunnya beresiko fraud dalam pengelolaannya. Terdapat beberapa kasus fraud pengelolaan dana desa yang terjadi di Kabuaten Sukabumi. Penelitian ini menggunakan metode kuantitatif dan menggunakan data primer ordinal dengan cara menyebar luesioner yang dilakukan di 5 Desa di Kabupaten sukabumi yang diolah dengan menggunakan Microsoft IBM SPSS 26 for Windows. Hasil penelitian menunjukkan bahwa kesempatan tidak berpengaruh signifikan terhadap tindakan fraud pengelolaan dana desa. Sedangkan tekanan, pembenaran dan kemampuan berengaruh signifikan terhadap tindakan fraud pengelolaan dana desa. Namun hasil uji statistik secara simultan menujukkan bahwa tekanan, kesempatan, pembenaran, dan kemampuan berpengaruh signifikan terhadap tindakan fraud pengelola an dana desa.
PENGARUH LINGKUNGAN KERJA TERHADAP KINERJA KARYAWAN PADA PT. MENTARI PERSADA DI JAKARTA Denok Sunarsi; Hadion Wijoyo; Dodi Prasada; Dede Andi
Prosiding Seminar Nasional Manajemen, Ekonomi dan Akuntansi Vol. 5 No. 1 (2020): PROSIDING SEMINAR NASIONAL MANAJEMEN, EKONOMI DAN AKUNTANSI 2020
Publisher : FAKULTAS EKONOMI DAN BISNIS UNIVERSITAS NUSANTARA PGRI KEDIRI

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Abstract

This study aims to determine the effect of the work environment on employee performance at PT. Mentari Persada in Jakarta. The method used is explanatory research with a sample of 98 respondents. The analysis technique uses statistical analysis with regression testing, correlation, determination and hypothesis testing. The results of this study, the Work Environment variable obtained an average score of 3.43 with good criteria. Employee performance variables obtained an average score of 3.84 with good criteria. The work environment has a significant effect on employee performance with the regression equation Y = 8.431 + 0.876X, and a correlation value of 0.789 or strong with a determination of 62.2%. Hypothesis testing obtained a significance of 0.000 <0.05.
Pengaruh Profitabilitas, Leverage, dan Ukuran Perusahaan Terhadap Penghindaran Pajak pada Perusahaan Perbankan yang Terdaftar di Bursa Efek Indonesia Tahun 2016-2018 Debby Mustika Ningtyas; Suhendro Suhendro; Anita Wijayanti
Prosiding Seminar Nasional Manajemen, Ekonomi dan Akuntansi Vol. 5 No. 1 (2020): PROSIDING SEMINAR NASIONAL MANAJEMEN, EKONOMI DAN AKUNTANSI 2020
Publisher : FAKULTAS EKONOMI DAN BISNIS UNIVERSITAS NUSANTARA PGRI KEDIRI

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Abstract

Tax Avoidance is an effort to reduce tax but still comply with the provisions of taxation regulations, such as taking advantage of the exclusions and deductions that are allowed as well as postponing taxes that have not been regulated in the applicable tax regulations. The purpose of this study is to examine and analyze the effect of profitability, leverage, and company size on tax avoidance. The population in this study are banking companies listed on the Indonesia Stock Exchange for the period 2016-2018. The sampling technique used was purposive sampling and obtained a sample of 37 companies. The research data were analyzed using multiple linear regression analysis using SPSS 22. The results of this study indicate that profitability has a significant effect on Tax Avoidance. Meanwhile, leverage and company size have no significant effect on Tax Avoidance.
IMPLEMENTASI AKUNTANSI LINGKUNGAN PADA RSUD GAMBIRAN KEDIRI Edwin Agus Buniarto
Prosiding Seminar Nasional Manajemen, Ekonomi dan Akuntansi Vol. 5 No. 1 (2020): PROSIDING SEMINAR NASIONAL MANAJEMEN, EKONOMI DAN AKUNTANSI 2020
Publisher : FAKULTAS EKONOMI DAN BISNIS UNIVERSITAS NUSANTARA PGRI KEDIRI

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Abstract

This study aims to build a reporting environment based on models of environmental accounting reporting on RSUD Gambiran Kediri locations to determine the actual cost of the accounting treatment of the environment as a form of attention and concern and responsibility of the hospital against hospital waste management. The results of this study can be concluded that the hospital has the objective to provide comprehensive health services through promotion efforts (increased), prevention (prevention), and curative (treatment). As a form of regulation of the Minister of Health of Republic of. 986 / Menkes/Per/XI/1992 on Requirements for Environmental Health Hospital and the Decision of the Director General of PPM and LPM MOH on Requirements, Instructions, and Procedures for Environmental Health Hospital, the hospital established the Installation Environmental Health (IPL). Installation Environmental Health is a unit of applied non-structural organization in the hospital environment that is functional and technical elements of servant leadership is a hospital in planning, implementing, coordinating and evaluating all activities in the field of environmental health / sanitation of the hospital and had a responsible position at the bottom and responsible to the Deputy Director of the hospital finance. Implementation of environmental accounting in hospitals has not been done. Of property in the form of waste processing machines are grouped in public infrastructure and facilities account and not depreciated since the beginning of the year the asset is operated. In a simple short-term review clearly the cost of environmental management will reduce the contribution the operation of hospitals. Environmental management activities conducted in hospitals have been proven true for the internal and external hospital, because of the dangers that may arise from the waste generated can be avoided so the hospital medical staff, patients, visitors and surrounding community can be assured. Construction of environmental accounting in the public sector is very difficult to set up yet because there is a separation allocation of environmental costs in separate accounts.
Peran Pengeluaran Pemerintah pada Pembangunan Manusia: Model Efek Tetap (Studi Pada Kabupaten/Kota Di Provinsi Jawa Timur) Faisol Faisol; Tyas Karmaylia Krifiahurrohamah
Prosiding Seminar Nasional Manajemen, Ekonomi dan Akuntansi Vol. 5 No. 1 (2020): PROSIDING SEMINAR NASIONAL MANAJEMEN, EKONOMI DAN AKUNTANSI 2020
Publisher : FAKULTAS EKONOMI DAN BISNIS UNIVERSITAS NUSANTARA PGRI KEDIRI

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Abstract

The purpose of this study is to justify the effect of government expenditure included operational expenditure, education expenditure, health expenditure, physical health facilities, physical education facilities on the human development. The object of this research consists of 38 districts/ cities in East Java from the 2015-2019 periode. The data used in this study is secondary data obtained from (www.djpk.kemenkeu.go.id) dan (www.bpsjatim.go.id). The analysis technique uses a regression model using panel data with STATA 14. The result of this research is that operational expenditure has effect significantly on HDI, education spending has no effect on HDI, health spending has no effect on HDI, physical education facilities has effect significantly on HDI, physical health facilities have no effect on HDI.
PENGARUH PENJUALAN TERHADAP LABA KOTOR (Studi Kasus Pada Home Industry Kopi Karuhun) Niar Imaniar; Andri Indrawan; Risma Nurmilah
Prosiding Seminar Nasional Manajemen, Ekonomi dan Akuntansi Vol. 5 No. 1 (2020): PROSIDING SEMINAR NASIONAL MANAJEMEN, EKONOMI DAN AKUNTANSI 2020
Publisher : FAKULTAS EKONOMI DAN BISNIS UNIVERSITAS NUSANTARA PGRI KEDIRI

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Abstract

Penelitian ini bertujuan untuk mengetahui Pengaruh Penjualan terhadap Laba Kotor. Variabel yang digunakan dalam penelitian ini Penjualan dan Laba Kotor. Penelitian ini dilakukan dengan menggunakan metode kuantitatif dengan pendekatan asosiatif. Populasi dan sampel dalam penelitian ini adalah laporan laba rugi bulanan pada Home Industry Kopi Karuhun. Dalam penelitian ini pengambilan sampel dengan teknik purposive sampling. Teknik pengumpulan data yang digunakan adalah data sekunder. Teknik analisis data yang digunakan adalah uji asumsi klasik, analisis regresi linier berganda dan uji hipotesis. Hasil penelitian menunjukkan : variabel bebas yaitu penjualan dan variabel terikat yaitu laba kotor. Hasil penelitian uji hipotesis parsial (uji t) sebesar 2,716 > 2,032 dan tingkat signifikan ( 0,010 < 0,05 ), maka Ho ditolak dan Ha diterima artinya penjualan berpengaruh positif terhadap laba kotor secara parsial pada Home Industry Kopi Karuhun. Maka dapat disimpulkan bahwa penjualan berpengaruh terhadap laba kotor. Penjualan berpengaruh sebesar 17,8% terhadap laba kotor dan sisanya 82,2% dipengaruhi oleh faktor lain yang tidak diteliti dalam penelitian ini oleh penulis.
Prediksi Kebangkrutan dengan Z-Score Zulia Kartikosari; Erna Puspita
Prosiding Seminar Nasional Manajemen, Ekonomi dan Akuntansi Vol. 5 No. 1 (2020): PROSIDING SEMINAR NASIONAL MANAJEMEN, EKONOMI DAN AKUNTANSI 2020
Publisher : FAKULTAS EKONOMI DAN BISNIS UNIVERSITAS NUSANTARA PGRI KEDIRI

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Abstract

Stochastic Frontier Approach (SFA) is a technique of measuring the level of efficiency with a parametric Bankruptcy prediction is very important as a basis for decision making, both for companies, investors and creditors. So that the decisions taken do not lead to losses in the future. This study aims to analyze the potential for bankruptcy using the Altman Z-Score method at Food and Beverages companies listed on the IDX for the 2016-2018 period. The research approach is descriptive quantitative, with purposive sampling technique in determining the research sample. The data analysis technique is by calculating the ratio according to the Altman Z-Score model, calculating the Z-Score value, then classifying and analyzing the condition of the company based on the predetermined cut off point. The results showed that in 2016 the companies that were in the “bankruptcy” category were ALTO, BTEK, BUDI, TBLA; included in the "vulnerable" category, namely ADES, INDF, PSDN; and included in the "not bankrupt" category, namely CEKA, DLTA, ICBP, IIKP, MLBI, MYOR, ROTI, ULTJ. In 2017, it was categorized as "bankrupt", namely ALTO, BTEK, BUDI, TBLA; included in the "vulnerable" category, namely ADES, INDF, PSDN, ROTI; included in the "not bankrupt" category, namely CEKA, DLTA, ICBP, IIKP, MLBI, MYOR, ULTJ. In 2018 it was included in the "bankrupt" category, namely ALTO, BTEK, BUDI, TBLA; included in the "vulnerable" category, namely ADES, INDF, PSDN, ROTI; included in the "not bankrupt" category, namely CEKA, ICBP, IIKP, MLBI, MYOR, ULTJ.
DAMPAK PENERIMAAN RETRIBUSI DAERAH, PAJAK DAERAH, DAN PENDAPATAN SAH LAINNYA ATAS PENDAPATAN ASLI DAERAH (STUDI PADA KABUPATEN/KOTA PROVINSI JAWA TIMUR TAHUN 2014-2018). Riska Ardina Nur Afifah; Diah Nurdiwaty
Prosiding Seminar Nasional Manajemen, Ekonomi dan Akuntansi Vol. 5 No. 1 (2020): PROSIDING SEMINAR NASIONAL MANAJEMEN, EKONOMI DAN AKUNTANSI 2020
Publisher : FAKULTAS EKONOMI DAN BISNIS UNIVERSITAS NUSANTARA PGRI KEDIRI

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Abstract

The purpose of this study was to determine the effect partially and simultaneously local taxes, regional levies and other legal income on local revenue (PAD). The variables in this study are the dependent and independent variables, where the dependent variable is Local Own Revenue and the independence of Regional Taxes, Retribution and Other Legal Income. This research uses quantitative methods. The population in this study were 38 cities / regencies in East Java for the period 2014-2018 and there were 190 samples to be studied. The data used is secondary data obtained from the website of the Directorate General of Fiscal Balance and the Central Bureau of Statistics with the website address (www.djpk.kemenkeu.go.id) and (www.bpsjatim.go.id). The analysis technique used is Panel Data Regression with STATA 14. The results of this study are that local taxes have a significant impact on local revenue in the City / Regency of East Java; Retribution has a significant impact on local revenue in the city / regency of East Java; and other legal revenues have a significant impact on local revenue in the city / regency of East Java.