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Diah Ayu Septi Fauji
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SENMEA
Published by Universitas Nusantara PGRI Kediri
ISSN : -     EISSN : 27768171     DOI : -
Core Subject : Economy, Science, Social,
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Social Sciences
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.
Arjuna Subject : Ilmu Ekonomi, Ekonometrika dan Keuangan (semua kategori) - Ilmu Ekonomi, Ekonometrika dan Keuangan (Lain-Lain)
Articles 111 Documents
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Search results for , issue "Vol. 8 (2023): PROSIDING SEMINAR NASIONAL MANAJEMEN, EKONOMI DAN AKUNTANSI 2023" : 111 Documents clear
ANALISIS PENGARUH INTENSITAS MODAL, LIKUIDITAS, DAN LEVERAGE TERHADAP KONSERVATISME AKUNTANSI Merry Wibisono
Prosiding Seminar Nasional Manajemen, Ekonomi dan Akuntansi Vol. 8 (2023): PROSIDING SEMINAR NASIONAL MANAJEMEN, EKONOMI DAN AKUNTANSI 2023
Publisher : FAKULTAS EKONOMI DAN BISNIS UNIVERSITAS NUSANTARA PGRI KEDIRI

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Abstract

This study aims to test whether the intensity of capital positively affects accounting conservatism, liquidity and leverage have a positive effect on accounting conservatism. Accounting conservatism is the dependent variable in this study measured by non-operational accruals. The independent variables in this research are capital intensity, liquidity and leverage. The sample in this study is a manufacturing company listed on the Indonesia Stock Exchange in 2012-2014. Samples were collected by using purposive sampling method and resulted in 74 companies to be sampled. Data analysis was done by classical assumption test and hypothesis test was done by multiple linear regression method using SPSS. This study concludes that capital intensity negatively affects accounting conservatism. However, leverage and liquidity have no positive impact on accounting conservatism.
ANALISIS FAKTOR YANG MEMPENGARUHI PENGAMBILAN KEPUTUSAN MAHASISWA DALAM BERKARIR SEBAGAI AKUNTAN PUBLIK Ery Firdawati; Mar’atus Solikah; Sigit Puji Winarko
Prosiding Seminar Nasional Manajemen, Ekonomi dan Akuntansi Vol. 8 (2023): PROSIDING SEMINAR NASIONAL MANAJEMEN, EKONOMI DAN AKUNTANSI 2023
Publisher : FAKULTAS EKONOMI DAN BISNIS UNIVERSITAS NUSANTARA PGRI KEDIRI

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Abstract

The purpose of this research is to analyze the effect of professional training, labor market considerations, social values ​​and the work environment on the interest of accounting study program students as public accountants at Nusantara University PGRI. This research was conducted through a quantitative approach using primary data obtained from 63 respondents, namely students from Nusantara University PGRI Kediri, Faculty of Economics and Business, Accounting Study Program. Data analysis techniques in the form of descriptive statistics, classical assumption test, multiple linear regression analysis, determinant coefficient, and hypothesis testing. The results of the study show that professional training has no significant effect on students' interest in choosing careers to become public accountants. Labor market considerations have no significant effect on students' interest in choosing a career as a public accountant. Social value has no significant effect on students' interest in choosing a career to become a public accountant. The work environment has a significant effect on students' interest in choosing a career to become a public accountant. Based on the results of simultaneous testing, it is known that there is a significant influence between the variables of professional training, labor market considerations, social values ​​and the work environment with students' interest in choosing a career as a public accountant.
STRATEGI MANAJEMEN SUMBER DAYA MANUSIA DALAM MENINGKATKAN KINERJA KARYAWAN DI UMKM ANGKRINGAN IKI TULUNGAGUNG Nova Farizal Azis; Diah Ayu Septi Fauji; Poniran Yudho Leksono
Prosiding Seminar Nasional Manajemen, Ekonomi dan Akuntansi Vol. 8 (2023): PROSIDING SEMINAR NASIONAL MANAJEMEN, EKONOMI DAN AKUNTANSI 2023
Publisher : FAKULTAS EKONOMI DAN BISNIS UNIVERSITAS NUSANTARA PGRI KEDIRI

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Abstract

This study aims to find out how the HRM strategy in improving employee performance. In this study the authors used a type of qualitative research with a descriptive case study approach. Data collection techniques using interviews, observation, and documentation. Obtaining data from primary sources, namely the results of interviews with the Owner, Manager, and Captain of the Angkringan Iki Field. To check the validity of the data the author uses data source triangulation. Based on the research results, it can be concluded that Angkringan Iki Tulungagung is a fairly good business in implementing the HRM system. Among them are the signature of the employment contract with a matrait in the work contract agreement, briefing, evaluation, the existence of an SP (warning letter) system, training system, division of task structures and changes to the distribution of task structures every month, implementation of a family management system for employees, compensation incentives and facilities, gatherings held once every year, termination of employment due to expiration of the work contract and resignation due to the employee himself.
STRATEGI PEMASARAN MELALUI SOCIAL MEDIA INSTAGRAM DAN TIKTOK UNTUK MENINGKATKAN PENJUALAN Lahmirza Aula Amalia; Zulistiani Zulistiani; Susi Damayanti
Prosiding Seminar Nasional Manajemen, Ekonomi dan Akuntansi Vol. 8 (2023): PROSIDING SEMINAR NASIONAL MANAJEMEN, EKONOMI DAN AKUNTANSI 2023
Publisher : FAKULTAS EKONOMI DAN BISNIS UNIVERSITAS NUSANTARA PGRI KEDIRI

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Abstract

Instagram and TikTok's social networking platforms have attracted a significant number of new users from the global community, which Ardana Studio has leveraged to grow its design business. The researcher's objective is to analyze marketing tactics on social media in order to boost sales at Ardana Studio. This research employs a qualitative approach, using case studies. The researcher assumes the role of a key informant. Data collection methods include observation, interviews, and documentation. The data is analyzed using reduction techniques, and the findings are presented and verified with the owner of Ardana Studio. The validity of the research is ensured through data triangulation and various techniques. The findings reveal that Ardana Studio has expanded its market segmentation as a creative design business by creating comprehensive business profiles that are widely reviewed by users on Instagram and TikTok. The marketing strategy focuses on content pillars, content calendars, and content creation concepts. By implementing a marketing strategy through Instagram and TikTok, which introduces engaging information in their profiles, Ardana Studio has successfully increased design sales and attracted foreign consumers.
ANALISIS PERHITUNGAN HARGA POKOK PRODUKSI DAN HARGA JUAL DENGAN METODE JOB ORDER COSTING PADA UMKM PANGESTU PRODUCTION DI GROGOL TAHUN 2022 Rika Safitri; Badrus Zaman; Linawati Linawati
Prosiding Seminar Nasional Manajemen, Ekonomi dan Akuntansi Vol. 8 (2023): PROSIDING SEMINAR NASIONAL MANAJEMEN, EKONOMI DAN AKUNTANSI 2023
Publisher : FAKULTAS EKONOMI DAN BISNIS UNIVERSITAS NUSANTARA PGRI KEDIRI

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Abstract

This research is motivated by problems that UMKM has in financial accounting calculations due to limited knowledge about cost classification, which must be included in the calculation of the cost of production so that the resulting selling price is less than optimal. This study aims to determine the accuracy in classifying costs in calculating the cost of production and determining the selling price of the screen printing t-shirt product applied by Pangestu Production whether or not it is appropriate with cost accounting. The research object focused on cost reports during the screen printing t-shirt production process. This research uses a quantitative approach with descriptive methods. The conclusion of this study is that the calculations applied by Pengstu Production and the calculations by the researchers have a slight difference, this is because the company has several costs when production is not included, this results in the selling price applied by the company being less than optimal. For manual t-shirt screen printing, based on analysis calculations, the selling price is IDR 61,800 while the company selling price is IDR 61,000. The cause of the difference in selling prices is that the company does not calculate depreciation costs and some costs of auxiliary raw materials are ignored.
PENGARUH KEMUDAHAN, KEPERCAYAAN, DAN RISIKO TERHADAP MINAT BERTRANSAKSI MENGGUNAKAN FINANCIAL TECHNOLOGY (FINTECH) PERBANKAN SYARIAH PADA MASYARAKAT DI KABUPATEN KEDIRI Fadillah Luqmayanti; Mar’atus Solikah; Hestin Sri Widiawati
Prosiding Seminar Nasional Manajemen, Ekonomi dan Akuntansi Vol. 8 (2023): PROSIDING SEMINAR NASIONAL MANAJEMEN, EKONOMI DAN AKUNTANSI 2023
Publisher : FAKULTAS EKONOMI DAN BISNIS UNIVERSITAS NUSANTARA PGRI KEDIRI

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Abstract

This study aims to determine the effect of convenience, trust, and risk on the interest in transacting using Islamic banking fintech among people in Kediri Regency. The research method is causal associative quantitative. This research was conducted by distributing questionnaires via Google form to respondents. Meanwhile, in this study, the data sources used were primary data and secondary data. The data collection technique carried out by the author in this study is by using the questionnaire method (questionnaire) with the google form method. Data analysis techniques use the classic assumption test, multiple linear regression and hypothesis testing. The results of this study are (1) Ease has a positive and significant influence on the intention to transact using Islamic banking fintech (2) Trust has a positive and significant influence on the intention to transact using Islamic banking fintech (3) Risk has a positive and significant influence on the intention to transact using fintech Islamic banking (4) convenience, trust, and risk have a positive and significant effect on the interest in transactions using Islamic banking fintech. Many studies examine the factors that influence fintech, but it is still rare to find those that examine the factors that influence Islamic fintech and it is still very rare to examine the influence of convenience, trust, and risk on the interest in transacting using Islamic banking fintech in people in Kediri Regency.
PENGARUH PENERAPAN SISTEM E-FILING, E-BILLING DAN PENGETAHUAN PERPAJAKAN TERHADAP KEPATUHAN WPOP DI KABUPATEN NGANJUK Sri Wahyuni; Faisol Faisol; Sugeng Sugeng
Prosiding Seminar Nasional Manajemen, Ekonomi dan Akuntansi Vol. 8 (2023): PROSIDING SEMINAR NASIONAL MANAJEMEN, EKONOMI DAN AKUNTANSI 2023
Publisher : FAKULTAS EKONOMI DAN BISNIS UNIVERSITAS NUSANTARA PGRI KEDIRI

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Abstract

The background of this research is that there has been a continuous downward trend in the level of taxpayer compliance in Nganjuk Regency in the last four years. This is important for further scrutiny and research. Therefore, the aim of the research is to determine the effect of the E- Filling system, E-Billing System, and knowledge of taxation on individual taxpayer compliance, both socially and simultaneously in Nganjuk Regency. This research uses the quantitative approach. Sample which is used in this study covers 100 individual taxpayers who are domiciled in Nganjuk Regency and analyzed using multiple linear regression with SPSS software for Windows version 23. The result found that (1) the E-filling system has a positive effect on individual taxpayer compliance. (2) E-Billing System has no effect on individual taxpayer compliance. (3) Tax knowledge has a positive effect on individual compliance. (4) Simultaneously, E- Filling system, E-Billing system, and tax knowledge have a positive effect on individual taxpayer compliance. The findings of this study are expected to expand previos research, namely adding new information and presenting a comprehensive review of the taxpayer compliance framework in the field of academic research.
IMPLEMENTASI SISTEM TRANSAKSI NON TUNAI DI DINAS LINGKUNGAN HIDUP KABUPATEN KEDIRI Yayang Erika Amandani; Mar'atus Solikah; Hestin Sri Widiawati
Prosiding Seminar Nasional Manajemen, Ekonomi dan Akuntansi Vol. 8 (2023): PROSIDING SEMINAR NASIONAL MANAJEMEN, EKONOMI DAN AKUNTANSI 2023
Publisher : FAKULTAS EKONOMI DAN BISNIS UNIVERSITAS NUSANTARA PGRI KEDIRI

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Abstract

Implementation of a non-cash transaction system is the government's effort to prevent corruption and misappropriation of funds. This is done in order to increase transparency in financial management at each agency in the region. This study aims to determine the process, advantages, and constraints of implementing a non-cash transaction system in financial management in the Kediri District Environmental Office. The approach taken is using a qualitative approach with a descriptive research type. Data was obtained from primary data and secondary data. In data collection procedures, this study used interview, observation, and documentation techniques. The validity of the findings uses source triangulation which aims to test the credibility of the data by checking data obtained from various sources. The conclusion of this study proves that the implementation of the system is still not in accordance with the theory and gradually towards a non-cash transaction system, while the implementation of a non-cash transaction system in regional expenditure is in accordance with the theory. The implementation of the non-cash transaction system at the Kediri Regency Environmental Service can be said to be quite good.
PENGARUH PROFITABILITAS, AUDIT TENURE DAN SOLVABILITAS TERHADAP AUDIT DELAY (Studi pada Sektor Pertambangan yang terdaftar di Bursa Efek Indonesia Periode 2018-2022) Rino Yuli Aditia
Prosiding Seminar Nasional Manajemen, Ekonomi dan Akuntansi Vol. 8 (2023): PROSIDING SEMINAR NASIONAL MANAJEMEN, EKONOMI DAN AKUNTANSI 2023
Publisher : FAKULTAS EKONOMI DAN BISNIS UNIVERSITAS NUSANTARA PGRI KEDIRI

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Abstract

This study aims to find out how profitability, audit tenure, and solvency affect audit delay in mining sector companies listed on the IDX for the 2018-2022 period. The variables to be tested in this study are audit tenure, profitability, solvency, as independent variables, while audit delay is the dependent variable. The population in this study are mining sector companies listed on the IDX for the 2018-2022 period, totaling 40 companies. The sample technique used in this study is purposive sampling, so the total sample is 11 companies with secondary data on financial reports for the 2018-2022 period. While the data analysis used in this study is multiple linear regression analysis. With the classical assumption test, partial test (t test), simultaneous test (F test) and test the coefficient of determination using the SPSS version 23 program. The results of the partial test show that audit tenure and solvency have an effect on audit delay, while profitability has no effect on audit delays. In addition, the results of the study simultaneously show that profitability, audit tenure, and solvency simultaneously influence audit delay. The magnitude of the explanation of tenure audit variables, profitability, solvency in providing an explanation for audit delay is 37.9%.  
ANALISIS PENYUSUNAN LAPORAN KEUANGAN DI UMKM KELURAHAN TINALAN Arsita Dwi Puspo Rini; Mar’atus Solikah; Linawati Linawati
Prosiding Seminar Nasional Manajemen, Ekonomi dan Akuntansi Vol. 8 (2023): PROSIDING SEMINAR NASIONAL MANAJEMEN, EKONOMI DAN AKUNTANSI 2023
Publisher : FAKULTAS EKONOMI DAN BISNIS UNIVERSITAS NUSANTARA PGRI KEDIRI

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Abstract

With so many MSMEs in Tinalan Village, the researchers wondered whether the MSMEs here had prepared financial reports. The financial statements themselves have benefits that MSMEs can obtain if they are prepared in accordance with existing accounting standards. As for MSMEs, they can use SAK EMKM. MSMEs can get additional funding which usually requires them to attach their business financial statements. The purpose of this study is to find out how the preparation of financial reports is carried out by MSMEs in Tinalan Village and whether they are in accordance with SAK EMKM and what the obstacles are experienced when preparing financial reports in accordance with SAK EMKM. This study used a qualitative approach with the field research method. The results of this study are that MSMEs in Tinalan Village only make profit and loss reports and that is definitely not in accordance with SAK EMKM. One of the obstacles experienced by MSME owners is the lack of knowledge about accounting, especially SAK EMKM.

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