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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 636 Documents
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PENGARUH LEVERAGE TERHADAP KEBIJAKAN DIVIDEN PADA PERUSAHAAN SUB SEKTOR ROKOK YANG TERDAFTAR DI BURSA EFEK INDONESIA Delita Natalia; Acep Suherman
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 asset growth and leverage on dividend policy. Asset growth, leverage and dividend policy are used as variables in the study. This research uses quantitative method with an associative approach. The population in this study is the financial reports of sub sektor cigarette manufacturing companies 2016-2018 of three cigarette companies and 36 financial reports are used as the sample. In this study sampling technique. Data collection techniques by documenting secondary data. The data analysis technique used is the classic assumption and regression tests. The result of this study indicates: the independent variable is leverage while the dependent variable is dividend policy. The results of this study indicate that partially Leverage variables have no effect on dividend policy.
FAKTOR-FAKTOR YANG BERPENGARUH TERHADAP KINERJA KEUANGAN PEMERINTAH DAERAH KABUPATEN DAN KOTA DI PROVINSI JAWA TIMUR TAHUN ANGGARAN 2017-2018 Devi Nanda Dwi Oktavian; Puji Astuti
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 dilatar belakangi oleh tingkat potensi dan kemampuan daerah dalam pelaksanaan otonomi daerah yang berbeda sehingga penerimaan pendapatan setiap daerah berbeda. Sumber keuangan asli daerah yang seharusnya menjadi sumber keuangan utama daerah, namun ternyata jumlah DAU yang besar memicu adanya ketergantungan daerah pada pusat. Ditambah dengan perencanaan keuangan APBD pemda yang kurang ideal menjadikan pengelolaan pendapatan dan pengeluaran APBD belum optimal. Penelitian ini menggunakan variabel pajak daerah, dana alokasi umum, belanja modal, dan retribusi daerah sebagai variabel independen dan variabel kinerja keuangan sebagai variabel dependen, dengan pendekatan penelitian kuantitatif termasuk jenis penelitian deskriptif. Populasi dalam penelitian ini pemerintah daerah di Jawa Timur yang terdiri dari 38 Kabupaten/Kota. Teknik pengambilan sampel menggunakan sampel jenuh, sehingga didapatkan 76 sampel. Sumber data yang digunakan adalah data sekunder. Teknik analisis data menggunakan analisis regresi linier berganda. Berdasarkan penelitian ini maka faktor-faktor yang berpengaruh terhadap kinerja keuangan pemerintah daerah, yaitu pajak daerah, DAU, dan retribusi daerah, sedangkan variabel belanja modal tidak. Rekomendasi yang diberikan pada penelitian ini yaitu (1) pemda harus lebih mengembangkan sektor perekonomian agar penerimaan pajak daerah meningkat, (2) pemda harus lebih intensif dalam penggunaan dan pengelolaan DAU untuk kegiatan yang memberi dampak pada pertumbuhan ekonomi, (3) pemda harus lebih memaksimalkan penggunaan aset yang sudah ada serta harus lebih meningkatkan kualitas SDM untuk pengelolaannya, (4) pemda harus lebih meningkatkan pelayanan kepada masyarakat agar penerimaan retribusi daerah juga meningkat.
Sistem Informasi Akuntansi Omah Jenang Kelapa Sari Blitar NOVA DEWI KRISTIANI; DIAN KUSUMANINGTYAS
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

With the development of the UMKM business, it becomes a separate reason for researchers to find out the extent of the accounting system in Omah Jenang Kelapa Sari Blitar. Omah Jenang Kelapa Sari Blitar is one of the large MSMEs produced by jenang in the Kedamangan area, Blitar. In terms of its success, Omah Jenang Kelapa Sari depends on its sales output. This makes accounting information one of the important things to do in achieving the goals of a company. The research method used is qualitative research which is then described. The findings will be validated by the source triagulation method, which is to compare the existing findings with the relevant book sources. Based on the results of the interview, the researcher suggests adding a sales journal recording, making a sales flow chart, making a cash receipt journal recording.
EFEKTIVITAS PEMBELAJARAN MATA PELAJARAN EKONOMI MELALUI IMPLEMENTASI METODE COOPERATIVE LEARNING BERBASIS KASUS DAN PEMBIASAAN LITERASI PADA KELAS XI IIS DI MA SUNAN AMPEL PLOSOKLATEN TAHUN PELAJARAN 2019/2020 Dian Lianawati; Sugiono Sugiono
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 relationship between the implementation of case-based cooperative learning methods and literacy habituation on the effectiveness of learning. This research is a quantitative research. The subject of the research was 30 students of class XI IIS MA Sunan Ampel Plosoklaten. The data collection techniques used observation sheets, questionnaires, interviews, and documentation. Techniques for data analysis are quantitative descriptive analysis techniques. The results showed that: (1) the implementation of case-based cooperative learning had a significant positive effect on the effectiveness of learning as seen from the significance value of 0.002 < 0.05 and the tvalue of 3.417 > ttable 2.052 with an error rate of 5% (α = 0.05), (2) literacy habituation has no significant effect on the effectiveness of learning which can be seen from the significance value of 0.159 > 0.05 and the tvalue of 1.447 < ttable 2.052, (3) the implementation of case-based cooperative learning and literacy habituation simultaneously has a significant positive effect on effectiveness learning indicated by a significance value of 0.00 < 0.05 and tvalue 23.579 > ttable 3.354, (4) the calculation of the determinant coefficient shows that 60.9% of the effectiveness of learning is influenced by the case-based cooperative learning method and literacy habituation, the rest is influenced by other factors
TINGKAT EFEKTIVITAS PENERIMAAN PAJAK BUMI DAN BANGUNAN PERDESAAN DAN PERKOTAAN (PBB-P2) DAN PERTUMBUHANNYA SERTA KONTRIBUSINYA TERHADAP PENDAPATAN ASLI DAERAH KABUPATEN KEDIRI TAHUN PERIODE 2014 - 2018 Dita Rindi Saleha; Mar’atus Solikah
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

One source of state revenue is from taxes. The Land and Building Tax (PBB) is one of the potential sources of tax revenue. Law number 28 of 2009 that changes the land and building tax management system from the center to a region that will increase regional income, so that it is expected to be able to contribute to finance the public interest and individual interests of the local community concerned. The tax revenue is still not optimal, so supervision is needed in its management.The purpose of this study was to analyze the level of effectiveness and growth of land and building tax revenues in rural and urban areas (PBB-P2) and their contribution to the Regional Original Revenues in Kediri Regency from 2014 to 2018.The approach in this research is quantitative with descriptive research techniques. The results of this study indicate that the level of receipt of Land and Building Taxes in Rural and Urban Areas (PBB-P2) from 2014 to 2018 to Regional Original Revenue (PAD) in Kediri Regency is more than 100% each year. It can be concluded that the receipt of Rural and Urban Land and Building Tax (PBB-P2) is classified as a very effective category. The growth rate has increased every year unless there is a decline in 2018. While the level of contribution to the original income of the region is less than 20.10%, so it falls into the category of less.
PEMODELAN REGRESI PADA PRODUKTIVITAS KERJA KARYAWAN USAHA FURNITURE BERDASARKAN PENGAWASAN, KEDISIPLINAN, DAN LINGKUNGAN KERJA Dodi Kusuma Hadi Soedjoko; Hery Purnomo; Sigit Wisnu Setya Bhirawa; Amin Tohari
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 of supervision, discipline and work environment on employee work productivity at VIT Furniture, partially and simultaneously. The results of observations shown that most of the employees often arrive late, often permit during work hours and the work environment is uncomfortable. The research approach used a quantitative descriptive approach, the research sampling technique used a saturated sample, with 40 respondents and analyzed using multiple linear regression. The conclusion of this study is that there is a partial influence between supervision, discipline and work environment on work productivity. And there is a significant effect simultaneously between supervision, discipline, and work environment on work productivity.
THE IMPACT OF CORONAVIRUS OUTBREAK ON INDONESIA’S TOURISM SECTOR Dwi Priyo Santoso
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 world is being shaken by the case of spreading coronavirus outbreak (COVID-19) which is increasingly spreading and expanding rapidly and becoming the largest global polemic at present. The Covid-19 pandemic caused disruptions to global, domestic supply chains, financial market volatility, shocks to consumer demand, and negative impacts on key sectors such as travel and tourism. Indonesia is also one of the countries that face a big impact on the tourism sector. This study used a desk research method with data and information collected through data inspection and analysis that use secondary data, either in the form of company internal/external documents, legislation, reports, statistic data, and bibliography study to obtain the information of Coronavirus Outbreak Impacts on Indonesia’s Tourism Sector. Badan Pusat Statistik (BPS) recorded that in January to June 2020, the number of foreign tourists visiting to Indonesia reached 3.09 million visits, or decreased 59.96 percent compared to the number of foreign tourists visiting in the previous year, which totaled 7.72 million visits. It affects the national tourism foreign exchange that fell by 97 percent from USD 119 million to only USD 30 million. To face this situation, Kemenparekraf (Ministry of Tourism) has provided tax subsidies to parties involved in the tourism sector.
ANALISIS PENGUNGKAPAN ISLAMIC SOCIAL REPORTING PADA BANK UMUM SYARIAH Johar Restrien; Dyah Ayu Paramitha
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 partially and simultaneously of the variable company size, profitability and leverage on Islamic Social Reporting at Islamic Commercial Banks for the period 2015-2018. This study uses ex post facto research methods with a quantitative approach. Analysis using multiple linear regression with SPSS for windows version 24 software. The conclusion in this study is the results of the study show that company size and profitability partially do not have a significant effect on Islamic Social Reporting. Leverage partially shows a significant effect on Islamic Social Reporting. While the simultaneous testing of Company Size, Profitability, Leverage shows that simultaneously there is no significant effect on Islamic Social Reporting.
PENGARUH CUSTOMIZATION, BASIC MARKET ORIENTATION DAN COMPETITIVE BENCHMARKING TERHADAP CUSTOMER RETENTION (Studi Empiris pada UMK sambel pecel di Kota Madiun) Dyah Kurniawati
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 economic crisis that is being experienced by several major countries in the world, including America, is indirectly affecting the economy in Indonesia. The weakening of the rupiah exchange rate against the United States dollar made the national economy worse. The effect is very influential on various sectors until the termination of labor. However, when the national economy became increasingly sluggish, small businesses were able to survive. This sector can be a savior because it is able to create new jobs for the community. The purpose of this study is to analyze the effect of customization, basic market orientation and competitive benchmarking on customer retention. The sample in this study was UMK sambel pecel in Madiun City, with accidental sampling technique. The results of the study found that customization has a significant effect on customer retention, while basic market orientation and competitive benchmarking have no effect on customer retention.
ANALISIS STRATEGI BERSAING DALAM PENINGKATAN JUMLAH KONSUMEN PADA PERUSAHAAN JASA MENGEMUDI BARUNA NGANJUK Mita Sundari; Dyah Suswanti Respatiningtias
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 is to find out the competitive strategies applied to the Baruna Nganjuk Driving Course and the competitive strategies applied to the Baruna Nganjuk Driving Course in increasing the number of consumers. The research method used by researchers is descriptive with a qualitative approach. The data collection techniques in question are in the form of questionnaires, interviews, observation, and documentation. Data analysis techniques are processed by analyzing the data theoretically so that IFAS (Internal Strategic Factor Analysis Summary) and EFAS (External Strategic Factor Analysis Summary) can be found using the analysis SWOT method in Baruna Nganjuk's driving course. The results of this study prove that the data regarding the position of the company using SWOT analysis shows that the Baruna Nganjuk driving course service business is in a business growth phase. With an internal factor value of 3.02 and an external factor value of 3.39. A suitable marketing strategy applied to the Baruna Nganjuk driving course services in increasing the number of consumers is to use SO (Strength Opportunities) strategy. The SO strategy is carried out by harnessing the company's strengths by capturing high market opportunities.

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