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INDONESIA
KEUNIS
Published by Politeknik Negeri Semarang
ISSN : 23029315     EISSN : 27147274     DOI : https://doi.org/10.324497/keunis
Core Subject : Economy,
Economics, Econometrics & Finance
Pemahaman tentang keuangan dan atau yang bersinggungan atau berkaitan dengan arus dana dan kegiatan yang berhubungan dengan bisnis.
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Bisnis, Menejemen, dan Akutansi (Lain-Lain)
Articles 90 Documents
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THE APPLICATION OF A BALANCED SCORECARD IN SME: A CASE STUDY OF MILANZO KIDS Asih Wulan Sari; Nurvilaeli Alfiany; Azalia Novia Hesti; Alfi Ziadatun Nisa
KEUNIS Vol 10, No 1 (2022): JANUARY 2022
Publisher : FInance and Banking Program, Accounting Department, Politeknik Negeri Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (6403.32 KB) | DOI: 10.32497/keunis.v10i1.3093

Abstract

The processing industry is one of the non-agricultural SMEs sectors that ranks at the top in the national economy, of which there are 14.4% of textile and convection industry players (BPS, 2015). According to a survey by the Ministry of Cooperatives and SMEs, during the Covid-19 Pandemic, the convection sector SMEs were the most affected sector with 78% of respondents claiming to have experienced a decrease in revenue and even had to close their businesses. Milanzo Kids is one of the convection SME that was established in 2013, engaged in the manufacture of children's t-shirts made of cotton and located in Jakarta, Indonesia. In 2020, Milanzo Kids experienced a decrease in revenue and profit from the previous year due to the Covid-19 pandemic. The objective of this study is to design a business development strategy using the balanced scorecard method. This research is a type of quantitative research. The data of this study were obtained from primary data through direct interviews and secondary data obtained from financial reports, journals, and books. The data processing method uses a balanced scorecard. The results of this study indicated that total omzet per year and the number of products returned per year has the highest performance, namely the final score of 0.13. While, the lowest performance indicator is the type of product produced with a final score of 0.03.
PENGARUH KINERJA KEUANGAN PEMERINTAH PUSAT TERHADAP AKUNTABILITAS PELAPORAN KEUANGAN Meliyana Fitri; Husnul Khotimah
KEUNIS Vol 10, No 1 (2022): JANUARY 2022
Publisher : FInance and Banking Program, Accounting Department, Politeknik Negeri Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (7633.427 KB) | DOI: 10.32497/keunis.v10i1.3013

Abstract

The purpose of this study was to examine the effect of the central government's financial performance on financial reporting accountability. The data sample taken is the financial statements of the Ministry of the Republic of Indonesia totalling 125 data through the purposive sampling method for the 2015-2019 period. The type of data used is secondary data. Financial performance is proxied by solvency, revenue effectiveness and expenditure efficiency, while financial reporting accountability is proxied by BPK RI audit opinion. The results showed that solvency did not contribute to increasing financial reporting accountability, while income effectiveness and spending efficiency were able to increase financial reporting accountability.
DETERMINANTS OF EARNING MANAGEMENT IN THE FINANCIAL SECTORS Ryki Yuni Adi Priyanto; Wiwit Irawati
KEUNIS Vol 10, No 2 (2022): JULY 2022
Publisher : FInance and Banking Program, Accounting Department, Politeknik Negeri Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (682.684 KB) | DOI: 10.32497/keunis.v10i2.3495

Abstract

This research aims to provide empirical evidence regarding the effect of deferred tax expense, current tax expense, and asset growth on earnings management. This research was conducted on sub-financial manufacturing companies listed on the Indonesia Stock Exchange from 2016 to 2020. Hypothesis testing was carried out using the EViews 09 application. A sample of companies was selected using a purposive sampling technique using several criteria according to research needs. Based on the test results, it is revealed that deferred tax expense, current tax expense, and asset growth simultaneously significantly affect earnings management. Deferred tax expense and current tax expense variables do not affect earnings management, while asset growth variables affect earnings management.
ANALISIS PERANAN FINTECH DAN E-COMMERCE TERHADAP PERKEMBANGAN UMKM Tufrida Murniati Hasyim; Daniel Roland Hasibuan
KEUNIS Vol 10, No 2 (2022): JULY 2022
Publisher : FInance and Banking Program, Accounting Department, Politeknik Negeri Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (201.018 KB) | DOI: 10.32497/keunis.v10i2.3490

Abstract

The purpose of this study is to find out how the role of the fintech business, Financial Technology, and E-commerce in improving the financial performance of micro, small and medium enterprises in the Jakarta, Depo,k and Tangerang areas and to find out how the risks and constraints of Micro, Small and Medium Enterprises in implementing fintech and E-commerce to improve financial performance. The research method in this study is a qualitative descriptive method. From the results of this study, it can be concluded that using fintech and e-commerce is very important for business actors, especially micro, small and medium enterprises, to increase sales and improve the financial performance of their businesses. When income increases, economic performance will certainly increase and improve as well. Improved financial performance can be seen from the profits obtained by micro, small and medium enterprises. In this study, it was also found that there were deficiencies or weaknesses in the use of applications in fintech and e-commerce businesses. The disadvantage of the application system was the lack of socialization and training received by business actors, and at certain periods, it was necessary to update the data on the application, so that prolong the work system of business actors in using or using the application
ANALISIS KUALITAS WEBSITE DENGAN METODE WEBQUAL 4.0 DAN IMPORTANCE PERFORMANCE ANALYSIS Azzam Afdhalul Ihsan; Ulfah Hidayati; Mardinawati Mardinawati
KEUNIS Vol 10, No 2 (2022): JULY 2022
Publisher : FInance and Banking Program, Accounting Department, Politeknik Negeri Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (751.12 KB) | DOI: 10.32497/keunis.v10i2.3519

Abstract

This study aims to analyze the quality of the Tokopedia website based on user perceptions using the WebQual 4.0 method. It is also meant to find out the gap between the level of performance and the level of user interest and indicators that are the main priority for improvement based on Importance Performance Analysis (IPA). The dimensions used in WebQual 4.0 consist of usability, information quality, and interaction quality. The sample in this study was 100 respondents using the Tokopedia website. Based on the results of research using WebQual 4.0, the website's quality has a WebQual Index score 0.85, which was good because it is close to 1,00. While based on Importance Performance Analysis, in quadrant one, four indicators need to improve their performance. The average value of the gap for each dimension is 0.24 gap for the usability dimension, -0.32 for the information quality dimension, and -0.32 for the interaction quality. The value of the most significant gap lies in the indicator that the Tokopedia Website guarantees the security of users' personal data information of -0.72, which means more attention and improvement should be given to the indicators with the most significant gap.
ANALISIS PENGARUH NET PROFIT MARGIN (NPM), RETURN ON EQUITY (ROE), DEBT TO EQUITY RATIO (DER) DAN CURRENT RATIO (CR) TERHADAP EARNING PER SHARE (EPS) PADA PERUSAHAAN SEKTOR INDUSTRI BARANG DAN KONSUMSI YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2016-2020 Edi Wijayanto; Muhammad Rois; Luthfiyah Indrasari; Saniman Widodo
KEUNIS Vol 10, No 2 (2022): JULY 2022
Publisher : FInance and Banking Program, Accounting Department, Politeknik Negeri Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (525.179 KB) | DOI: 10.32497/keunis.v10i2.3515

Abstract

This research is based on the problem of the Goods and Consumption Industry Sector Companies that experience Earning Per Share which tends to decrease during the 2016-2020 period. This study aims to determine the significance of the effect of Net Profit Margin, Return On Equity, and Current Ratio on Earning Per Share in Goods and Consumption Industry Sector Companies listed on the IDX. The sample in this study amounted to 7 companies using purpose sampling. The analytical model used in this study is a multiple linear regression analysis model. The results of the t test show that the variables Net Profit Margin, Return On Equity have a significant effect on Earning Per Share, while the Debt to Equity Ratio and Current Ratio variables have no significant effect on Earning Per Share.
KRISIS PANDEMI COVID-19: DAMPAKNYA PADA PENDAPATAN DAERAH DARI SEKTOR PERPAJAKAN DAN RETRIBUSI Syamsul Syamsul; Nurlailah Nurlailah; Nurhadi Nurhadi
KEUNIS Vol 10, No 2 (2022): JULY 2022
Publisher : FInance and Banking Program, Accounting Department, Politeknik Negeri Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (534.219 KB) | DOI: 10.32497/keunis.v10i2.3293

Abstract

This study aims to analyze the impact of the COVID-19 pandemic on regional income from the tax and retribution sector. This research was conducted on 34 provincial governments in Indonesia. The type of quantitative data is the realization of regional taxes and retribution for the 2019 and 2020 fiscal years. Furthermore, the data are analyzed using descriptive and quantitative techniques. The results of the descriptive analysis show that during the COVID-19 pandemic there was a decrease in regional income from regional taxes and retribution, which almost occurred in all provinces in Indonesia. Similarly, the results of the analysis of the different test, paired samples t test also inform the occurrence of differences in income obtained from regional taxes and retribution before and during the COVID-19 pandemic. In other words, the existence of the COVID-19 pandemic has an impact on regional income from the regional tax and the retribution sector in Indonesia. This information is useful for policy makers in making decisions regarding the impact of the COVID-19 pandemic on regional income from the regional tax and retribution sector.
PENERAPAN E-GOVERNMENT PADA LAYANAN PAJAK KENDARAAN BERMOTOR DI PROVINSI JAWA TENGAH Marliyati Marliyati; Sri Murtini; Resi Yudhaningsih; Mohammad Hasanudin; Christina Retno Gayatrie
KEUNIS Vol 10, No 2 (2022): JULY 2022
Publisher : FInance and Banking Program, Accounting Department, Politeknik Negeri Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (276.258 KB) | DOI: 10.32497/keunis.v10i2.3626

Abstract

Industrial revolution 4.0 which is famous for the phenomenon of disruption of innovation, in the field of government, demands the implementation of information technology systems in the affairs of organizing government services. Electronic applications in the field of government, commonly referred to as e-Government, to optimize the service of certain tasks and functions. Government Resources Management System (GMRS) of Central Java Province, is an integrated system of government of Central Java Province. One of the implementations of the e-Government application available, is the vehicle tax application service, which is named SAKPOLE. The results of the study concluded that the SAKPOLE application for the administration of motor vehicle tax payments had not been fully utilized by motor vehicle taxpayers in Central Java Province. The SAKPOLE application has no effect on motor vehicle tax revenues in Central Java Province.
PENILAIAN KINERJA RETURN PENGELOLAAN ASSET PERBANKAN (Studi Komparasi Pada Bank Umum Swasta Nasional Devisa dan Bank Asing) Winarni Winarni; Embun Duriany Soemarso; Sri Widiyati; R. Gunawan Setianegara; Nurseto Adhi
KEUNIS Vol 10, No 2 (2022): JULY 2022
Publisher : FInance and Banking Program, Accounting Department, Politeknik Negeri Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (484.377 KB) | DOI: 10.32497/keunis.v10i2.3467

Abstract

This study tried to analyse perfomance evaluation of banking asset management returns based on fundamental and macro factors from BUSND and foreign bank. This research also analyse the different of banking asset management Performance on BUSND and Foreign Bank. Multiple regression analysis method, F significance test, coefficient of determination and t significance test was used in This research. In order to find out the difference in asset return management between BUSND and foreign banks, a Chow-test was carried out.This study simultaneously found that fundamental factors proxied by the ratio of CAR, NIM, BOPO, LDR, and macro factors using SBI interest rates and exchange rates had a significant effect on ROA both in BUSND and foreign banks. In BUSND the independent variables for fundamental factors that have a significant effect on ROA are CAR, NIM, BOPO, and macro factors, namely the SBI interest rate, for foreign banks the results of the independent variables for fundamental factors that affect ROA are CAR, BOPO, and LDR . For the results of the Chow test, it was found that there was a significant difference between BUSND and foreign banks in terms of managing returns from the placement of bank assets (Return On Assets).
THE EFFECT OF FUNDAMENTAL FACTORS, EARNING PER SHARE AND EXCHANGE RATE ON STOCK RETURNS WITH DIVIDEND POLICY AS INTERVENING VARIABELS Sri Agustina; Listiya Ike Purnomo
KEUNIS Vol 10, No 2 (2022): JULY 2022
Publisher : FInance and Banking Program, Accounting Department, Politeknik Negeri Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (1170.015 KB) | DOI: 10.32497/keunis.v10i2.3463

Abstract

The purpose of this study was to determine the effect of fundamental factors on earnings per share, exchange rate and dividend policy as intervening variables on stock returns. In this study, fundamental factors are measured using financial ratio. The higher the stock return, the higher the welfare of the shareholders. Increased stock returns will affect potential investors to invest in the company. This study uses a sample of banking companies indexed by infobank15 which are listed on the Indonesia Stock Exchange during the 2016-2020 period. The sampling technique used in this research is the purposive side method, the sample obtained is 9 banking companies indexed by infobank15, using the Eviews.12 analysis method. Based on the results of the study, it shows that the fundamental factors which are proxied by the debt to equity ratio (DER), the exchange rate have an effect on stock returns. While the fundamental factors that are proxied by return on assets, earnings per share and dividend policy have no effect on stock returns. The dividend policy variable is able to mediate the relationship between the fundamental factor variables which are proxied by return on assets and the exchange rate to stock returns. Meanwhile, the dividend policy variable is not able to mediate the relationship between the fundamental factor variables which are proxied by the DER and earnings per share to stock returns.

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