Jurnal Ilmiah Akuntansi Rahmaniyah最新文献_第2页

PENGARUH LOKASI, KUALITAS PRODUK DAN HARGA TERHADAP KEPUASAN KONSUMEN PADA PASAR TRADISIONAL ( Studi Kasus Pada Pasar Tradisional di Kabupaten Tulang Bawang Barat.) 位置、产品质量和价格对消费者对传统市场满意度的影响(西洋葱区传统市场的案例研究)。

Jurnal Ilmiah Akuntansi Rahmaniyah Pub Date : 2023-07-09 DOI: 10.51877/jiar.v6i2.281

Tara Ismiah, Defrizal Defrizal

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PENGARUH FINANCIAL DISTRESS, UKURAN PERUSAHAAN DAN LEVERAGE TERHADAP PRUDENCE PADA PERUSAHAAN PROPERTI & REAL ESTATE YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2017 - 2021

Jurnal Ilmiah Akuntansi Rahmaniyah Pub Date : 2023-07-09 DOI: 10.51877/jiar.v6i2.286

Ari Heryadi, Yumniati Agustina

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ANALISIS AKUNTABILITAS DAN TRANSPARANSI PENGELOLAAN KEUANGAN PADA KANTOR CAMAT LAIS KABUPATEN MUSI BANYUASIN MUSI banyusal区的CAMAT LAIS办公室的问责和透明度财务管理分析

Jurnal Ilmiah Akuntansi Rahmaniyah Pub Date : 2023-07-09 DOI: 10.51877/jiar.v6i2.288

Ahmad Irfansyah, Candra Romanda, Rano Asoka

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EVALUASI KINERJA KEUANGAN PEMERINTAH KABUPATEN MUSI BANYUASIN BERDASARKAN BESARAN SISA LEBIH PEMBIAYAAN ANGGARAN (SILPA) 根据剩余的预算融资(SILPA)来评估MUSI banyusalate摄政政府的财务业绩

Jurnal Ilmiah Akuntansi Rahmaniyah Pub Date : 2023-07-09 DOI: 10.51877/jiar.v6i2.284

Jumania Septariani, Deswati Supra

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PENGARUH GAYA KEPEMIMPINAN TRANSFORMASIONAL, KOMPENSASI DAN LINGKUNGAN KERJA TERHADAP KEPUASAN KERJA KARYAWAN PADA PT. SUMBER ALFARIA TRIJAYA, TBK PALEMBANG 转型领导风格、薪酬和工作环境的影响影响员工对ALFARIA TRIJAYA, TBK PALEMBANG的工作满意度

Jurnal Ilmiah Akuntansi Rahmaniyah Pub Date : 2023-07-09 DOI: 10.51877/jiar.v6i2.283

Teguh Santoso, Yunidar Erlina, Yancik Syafitri, E. Ernawati, Ellen Sumiarni

{"title":"PENGARUH GAYA KEPEMIMPINAN TRANSFORMASIONAL, KOMPENSASI DAN LINGKUNGAN KERJA TERHADAP KEPUASAN KERJA KARYAWAN PADA PT. SUMBER ALFARIA TRIJAYA, TBK PALEMBANG","authors":"Teguh Santoso, Yunidar Erlina, Yancik Syafitri, E. Ernawati, Ellen Sumiarni","doi":"10.51877/jiar.v6i2.283","DOIUrl":"https://doi.org/10.51877/jiar.v6i2.283","url":null,"abstract":"This research was conducted to determine how much influence the transformational leadership style, compensation and work environment have on employee job satisfaction at PT. Sumber Alfaria Trijaya, Tbk Palembang. The sample in this study were employees of PT. Sumber Alfaria Trijaya, Tbk Palembang which is taken using the slovin formula. So the sample size in this study was 72 respondents from the employee population of PT. Sumber Alfaria Trijaya, Tbk. Palembang which will be the respondent. The analytical method used is multiple linear regression analysis by comparing the four research variables. Based on simultaneous hypothesis testing (statistical F test) with a significance value of 0.00 <0.05 which indicates that there is a simultaneous significant effect of the variable transformational leadership style, compensation and work environment on employee job satisfaction and with the test value of the coefficient of determination the results obtained that simultaneously or simultaneously the three independent variables namely transformational leadership style, compensation and work environment are able to explain changes in job satisfaction variables of 25.8% and the other 74.2% are influenced by other variables not included in this regression model.","PeriodicalId":106501,"journal":{"name":"Jurnal Ilmiah Akuntansi Rahmaniyah","volume":"81 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-07-09","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"129209607","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 0

ALOKASI BIAYA BERSAMA DALAM PENENTUAN BEBAN POKOK PRODUKSI 用于确定生产基本负载的联合成本分摊

Jurnal Ilmiah Akuntansi Rahmaniyah Pub Date : 2023-07-09 DOI: 10.51877/jiar.v6i2.282

Kusnadi Yudha Wiguna, Yayuk Marliza, Asmi Veronika

引用次数: 0

ANALISIS PENGARUH PERLAKUAN AKUNTANSI PIUTANG TERHADAP KEWAJARAN NILAI DAN BEBAN PENYISIHAN PIUTANG PADA LAPORAN KEUANGAN (Studi Kasus Pada Perusahaan Umum Daerah Air Minum Tirta Randik Kabupaten Musi Banyuasin) 分析应收账款对财务报表平衡性和抑制应收账款的影响(Musi banyual摄政总公司的案例研究)

Jurnal Ilmiah Akuntansi Rahmaniyah Pub Date : 2023-07-09 DOI: 10.51877/jiar.v6i2.290

Masri Ermawijaya, Endang Endang

{"title":"ANALISIS PENGARUH PERLAKUAN AKUNTANSI PIUTANG TERHADAP KEWAJARAN NILAI DAN BEBAN PENYISIHAN PIUTANG PADA LAPORAN KEUANGAN (Studi Kasus Pada Perusahaan Umum Daerah Air Minum Tirta Randik Kabupaten Musi Banyuasin)","authors":"Masri Ermawijaya, Endang Endang","doi":"10.51877/jiar.v6i2.290","DOIUrl":"https://doi.org/10.51877/jiar.v6i2.290","url":null,"abstract":"Pendapatan PERUMDA Air Minum Tirta Randik Kabupaten Musi Banyuasin diperoleh dari distribusi air bersih ke pelanggan yang dilakukan secara kredit. Tujuan penelitian dilakukan untuk mengetahui perlakuan akuntansi piutang usaha terhadap kewajaran nilai dan beban penyisihan piutang pada PERUMDA Air Minum Tirta Randik Kabupaten Musi Banyuasin Metode penelitian yang digunakan adalah metode kualitatif. Teknik pengumpulan data yang digunakan adalah dokumentasi, wawancara, studi kepustakaan. Sumber data yang digunakan data primer yaitu diperoleh melalui wawancara dengan pihak bagian keuangan PERUMDA Air Minum Tirta Randik Kabaputan Musi Banyuasin. Data sekunder diperoleh dari dokumen-dokumen berupa data piutang usaha dan laporan keuangan PERUMDA Air Minum Tirta Randik Kabupaten Musi Banyuasin. Berdasarkan hasil penelitian maka dapat disimpulkan bahwa perlakuan akuntansi piutang usaha pada Perusahaan Umum Daerah Air Minum Tirta Randik Kabupaten Musi Banyuasin masih belum sesuai dalam ketentuan SAK ETAP yakni dalam pengakuan piutang terdapat perbedaan dalam pengklasifikasian umur piutang dan pengungkapan piutang usaha bukan sebesar nilai bersih akibatnya keliru dalam penyajian piutang usaha di laporan posisi keuangan dan hal ini berdampak pada penentuan nilai wajar dan beban penyisihan piutang usaha. Upaya yang disarankan adanya kerjasama dengan para pihak terkait dalam penagihan piutang sehingga penghapusan piutang usaha dapat dihapus dalam laporan keuangan.","PeriodicalId":106501,"journal":{"name":"Jurnal Ilmiah Akuntansi Rahmaniyah","volume":"649 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-07-09","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"132066757","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 0

DAMPAK IMPLEMENTASI PERUBAHAN DASAR PENGENAAN PAJAK BERDASARKAN UNDANG-UNDANG HARMONISASI PERATURAN PERPAJAKAN TERHADAP PAJAK PENGHASILAN TERUTANG WAJIB PAJAK ORANG PRIBADI KARYAWAN (STUDI KASUS PADA PT. BERKAT SEJATI) 根据《税法统一法》(真实的幸福案例研究)实施税法基本税法变化的影响

Jurnal Ilmiah Akuntansi Rahmaniyah Pub Date : 2023-07-09 DOI: 10.51877/jiar.v6i2.289

Farida Aryani

{"title":"DAMPAK IMPLEMENTASI PERUBAHAN DASAR PENGENAAN PAJAK BERDASARKAN UNDANG-UNDANG HARMONISASI PERATURAN PERPAJAKAN TERHADAP PAJAK PENGHASILAN TERUTANG WAJIB PAJAK ORANG PRIBADI KARYAWAN (STUDI KASUS PADA PT. BERKAT SEJATI)","authors":"Farida Aryani","doi":"10.51877/jiar.v6i2.289","DOIUrl":"https://doi.org/10.51877/jiar.v6i2.289","url":null,"abstract":"This research is a descriptive research with analytical techniques using comparison of results of calculating tax payable WPOP at PT. Berkat Sejati. This study aims to determine the impact of implementing changes to the tax base based on HPP Law on tax payable by WPOP employees of PT. Berkat Sejati. Data analyzed is secondary data in the form of amount of tax owed by WPOP deducted by the company in 2022. The results of this study indicate that the implementation of changes to the tax base based on the Law on Harmonization of Tax Regulations at PT. Berkat Sejati has impact of reducing income tax payable for WPOP employees by Rp 22,545,826. Generally, the application of 5% rate charged for PKP is Rp 60,000,000, will increase income tax payable by Rp 500,000. Meanwhile, application of 15% rate imposed on PKP is maximum of Rp 200,000,000, will have effect of reducing income tax payable by Rp 1,500,000. Thus, when WPOP obtains PKP above Rp. 60,000,000 up to no more than Rp 250,000,000, there will be decrease or savings in income tax of Rp 1,000,000.","PeriodicalId":106501,"journal":{"name":"Jurnal Ilmiah Akuntansi Rahmaniyah","volume":"115 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-07-09","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"123463170","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 0

PENGARUH PENATAUSAHAAN BARANG MILIK DAERAH TERHADAP KUALITAS LAPORAN KEUANGAN PADA PEMERINTAH DAERAH KABUPATEN MUSI BANYUASIN (Studi Kasus Pada Sekretariat DPRD Kabupaten Musi Banyuasin) 地方财政部长对慕斯·班尤塞摄政的财务报表质量的影响(MUSI banyual区秘书处案例研究)

Jurnal Ilmiah Akuntansi Rahmaniyah Pub Date : 2023-01-24 DOI: 10.51877/jiar.v6i1.260

Ahmad Irfansyah, Jumania Septariani

{"title":"PENGARUH PENATAUSAHAAN BARANG MILIK DAERAH TERHADAP KUALITAS LAPORAN KEUANGAN PADA PEMERINTAH DAERAH KABUPATEN MUSI BANYUASIN (Studi Kasus Pada Sekretariat DPRD Kabupaten Musi Banyuasin)","authors":"Ahmad Irfansyah, Jumania Septariani","doi":"10.51877/jiar.v6i1.260","DOIUrl":"https://doi.org/10.51877/jiar.v6i1.260","url":null,"abstract":"This study aims to determine the effect of Regional Property Administration on the Quality of Financial Reports of the Secretariat of DPRD Musi Banyuasin Regency. Data collection techniques used in this study were questionnaires. The population of this research was the secretariat employees of DPRD Musi Banyuasin Regency, the sample used were 30 respondents using purposive sampling method. This research was a quantitative research with simple linear regression analysis. The administration of regional property on the quality of financial reports was tested using hypothesis testing, namely the correlation test, the coefficient of determination and the partial test using SPSS software. Before testing the hypothesis, the data was first tested using the data quality test. The results showed that the coefficient of determination obtained was 90.2%, the variation in the Quality of Regional Apparatus Financial Reports variables could be explained by the Regional Property Administration variable, while the remaining 9.8% was explained by other variables not analyzed in this study. The test results partially show that the Administration of Regional Property has a significant effect on the Quality of Regional Financial Reports.","PeriodicalId":106501,"journal":{"name":"Jurnal Ilmiah Akuntansi Rahmaniyah","volume":"98 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-01-24","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"122811208","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 0

PENGARUH KEBIJAKAN INSENTIF PAJAK DAN DAMPAK COVID- 19 TERHADAP PEMULIHAN EKONOMI PADA SEKTOR UMKM DI KABUPATEN TANGERANG 税收优惠政策和科维德- 19对TANGERANG区UMKM扇区经济复苏的影响

Jurnal Ilmiah Akuntansi Rahmaniyah Pub Date : 2023-01-24 DOI: 10.51877/jiar.v6i1.262

Sri Setia Ningsih, Yumniati Agustina, Ayu Putri Hidayat

引用次数: 0