Pengaruh model bisnis, inovasi produk dan literasi keuangan terhadap kelangsungan usaha kecil menengah menuju UKM Bangkit dari Pandemi Covid-19

The purpose of this study is to determine the influence of business models, product innovation and financial literacy towards sustaining small and medium enterprises to SMEs to rise from the Covid 19 pandemic. The population in this study is MSMEs registered with the Office of Cooperatives and Micro Enterprises in Malang City. While the sample used in this study were 119 respondents with the data collection method using the survey method, namely the primary data collection technique obtained directly in the form of opinions or opinions from the subjects studied (respondents) by answering stand-questionnaire statements as measured by a Likert scale. which will be processed using SPSS data analysis techniques. The results of this study are that the variables business model, product innovation, financial literacy have a positive effect on the variable maintaining small and medium businesses rising from the covid 19 pandemicThe purpose of this study is to determine the effect of business models, product innovation and financial literacy on the viability of small and medium businesses towards SMEs rising from the co-19 pandemic. The population in this study is MSMEs that are registered at the Office of Cooperatives and Micro Enterprises in Malang City. While the sample that will be used in this study is 119 respondents with the data collection method using the survey method, namely the primary data collection technique obtained directly in the form of opinions or opinions from the subjects studied (respondents) by answering questionnaire statements as measured by a scale likert which will be processed using SPSS data analysis techniques. The results of this study are that the variables business model, product innovation, financial literacy have a positive effect on the sustainability variable of small and medium businesses recovering from the co-19 pandemic

ANALISIS TINGKAT PENGETAHUAN PEMAHAMAN DAN KESADARAN PEMILIK USAHA KOS TENTANG PAJAK KOS DI KECAMATAN LOWOKWARU KOTA MALANG

Taxes are very important in increasing tax revenues in Malang City. Tax rates of types of boarding houses with a number of rooms more than 10 (ten) are set at 5% (five percent). Increased tax revenue is supported by knowledge, understanding, and awareness of taxes carried out by Plasya boarding owners on taxation. The purpose of this study is to find out the knowledge, understanding and reflection of boarding house business owners about boarding tax in Malang Lowokwaru Salvation as a whole. The research conducted is research using quantitative methods. Determination of this research sample using the pruposive sampling method. The sample was obtained as many as 40 Kos Taxpayers in Lowokwaru District, Malang City. The data used are questionnaires and documentation. The data analysis method used is multiple linear regression using the SPSS program. The results of the study prove that partially (each) knowledge of the boarding tax amounted to (3.132), the tax on the boarding tax amounted to (2.817) and awareness of the boarding tax amounted to (3.623). Overall knowledge, understanding and awareness of boarding taxes on business owners in Lowokwaru District, Malang City is 61.2%. What needs to be done by Kos Taxpayers is that it is appropriate to pay taxes such as timely taxes to increase and increase tax returns to improve the development and economy of Indonesia

HUBUNGANKARAKTER KEPEMIMPINAN DENGAN KINERJA PENGUSAHA KECIL MAKANAN OLAHAN

Cara seseorang memimpin tentu berbeda dengan orang lain. Cara seseorang mempengaruhi orang lain, bawahan atau kelompok, kemampuan mengarahkan tingkahlaku bawahan atau kelompok itulah yang disebut dengan karakteristik seorang pimpinan. Pimpinan harus memiliki kemampuan atau keahlian khusus dalam bidang yang diinginkan oleh kelompoknya untuk mencapai tujuan organisasi atau kelompok. Tujuannya untuk mengetahui adanya pengaruh gaya yang terdiri atas kepemimpinan Kharismatik, gaya kepemimpinan Demokratis, gaya kepemimpinan Otoriter, dan gaya kepemimpinan Moralis terhadap kinerja pengusaha kecil makanan olahan di Kelurahan Tlogomas, Kecamatan Lowokwaru, Kabupaten Malang. Dalam penelitian ini peneliti menggunakan jenis penelitian kuantitatif, Lokasi penelitian dilakukan di Kelurahan Tlogomas, Kecamatan Lowokwaru Kota Malang. Berdasarkan objek penelitian yang penulis ambil jumlah sampel yang digunakan adalah 42 pengusaha. Dengan metode Wawancara, observasi dan kuesioner dan dilakukan uji validitas dan reliabilitas untuk analisis data menggunakan analisis linear berganda (uji simultan dan uji parsial). Bahwa penelitian ini menyimpulkan gaya kepemimpinan kharismatik, kepemimpinan otoriter dan gaya kepemimpinan demokratis tidak berpengaruh terhadap kinerja pengusaha kecil makanan olahan. kepemimpinan moralis memiliki pengaruh yang signifikan terhadap kinerja pengusaha kecil makanan olahan

PENGARUH BUDAYA ORGANISASI, AUDIT INTERNAL, DAN PENGENDALIAN INTERNAL TERHADAP PENCEGAHAN KECURANGAN

Tujuan dari penelitian ini adalah untuk mengtahui bagaimana pengaruh budaya organisasi, audit internal, dan pengendalian internal pada upaya BKAD PEMKOT Batu dalam mencegah terjadinya kecurangan. Penelitian ini menggunakan metode deskripsi yang bersifat kuantitatif. Dalam reset ini yang menjadi sampel yaitu pegawai di BKAD BATU. Teknik pengambilan sampel yang digunakan dalam penelitian ini adalah total sampling. Jadi jumlah sampel dam penelitian ini adalah 40 orang. Pengumpulan data dalam penelitian ini dengan menggunakan kuisioner. Metode analisis data menggunakan statistik deskriptif, uji kualitas data, uji asumsi klasik, dan uji hipotesis.. Temuan penelitian menunjukkan bahwa audit internal, pengendalian internal, dan budaya organisasi secara signifikan berdampak pada pencegahan penipuan. Beberapa rekomendasi dibuat, antara lain perlunya menilai unsur-unsur lain untuk menghindari terjadinya kecurangan, seperti moral pejabat, kejujuran pejabat, dedikasi organisasi, dan kemampuan sumber daya manusia

Analisis Anggaran Biaya Operasional Dan Anggaran Pendapatan Terhadap Kinerja Keuangan Berdasarkan Return On Asset (ROA) Pada Counter Crocs TM Di Kota Malang

The purpose of this research is to find out the operational budget and revenue budget affect the level of financial performance at the crocs tm counter in Malang City. The design of this research is to use a quantitative descriptive method, in this research the data sources used are secondary data and primary data. The data collection techniques used in this research are interviews and observation. The data analysis technique used is quantitative descriptive analysis. It was found in the results of this research that operational variables can have a significant effect on the change ratio, while the revenue budget has no significant effect on the change ratio in Counter Crocs TM in Malang City, Malang Cit

TINGKAT EFEKTIVITAS PENERAPAN PEMUTIHAN PAJAK KENDARAAN BERMOTOR TERHADAP PENINGKATAN PENERIMAAN PAJAK DAERAH (Studi Pada Unit Pelaksana Teknis Dinas Pendapatan Provinsi Jawa Timur Malang Utara dan Batu Kota)

Salah satu jenis pajak provinsi yang memiliki kontribusi terbesar terhadap penerimaan pajak daerah adalah pajak kendaraan bermotor. Dalam upaya memaksimalkan penerimaan pajak kendaraan bermotor dan meningkatkan kesadaran masyarakat dalam membayar pajak Gubernur Jawa Timur mengeluarkan Peraturan Gubernun Nomor 44 Tahun 2016 tentang pemberian keringanan dan pembebasan pajak kendaraan bermotor untuk masyarakat Jawa Timur atau sering disebut dengan kebijakan pemutihan. Penelitian ini bertujuan untuk melihat tingkat efektivitas penerapan pemutihan pajak kendaraan bermotor terhadap peningkatan penerimaan pajak daerah. Penelitian ini dilakukan di Unit Pelakasana Teknis (UPT) Dinas Pendapatan Provinsi Jawa Timur Malang Utara dan Batu Kota dengan menggunakan jenis penelitian kualitatif. Pengumpulan data dilakukan melalui observasi, wawancara dan dokumentasi. Penelitian ini menggunakan analisis rasio efektivitas pajak daerah. Data yang digunakan adalah hasil wawancara dan data penerimaan pajak kendaraan bermotor tahun 2016. Berdasarkan hasil penelitian yang dilakukan peneliti menyimpulkan bahwa tingkat efektivitas penerimaan pajak kendaraan bermotor tahun 2016 pada Unit Pelaksana Teknis (UPT) Dinas Pendapatan Provinsi Jawa Timur Malang Utara dan Batu Kota sudah sangat efektif, karena melebihi 100% (Mahmudi,2010) yaitu sebesar 108,18%

Analisis Anggaran Biaya Operasional Dan Anggaran Pendapatan Terhadap Kinerja Keuangan Berdasarkan Return On Asset (ROA) Pada Counter Crocs TM Di Kota Malang

The purpose of this research is to find out the operational budget and revenue budget affect the level of financial performance at the crocs tm counter in Malang City. The design of this research is to use a quantitative descriptive method, in this research the data sources used are secondary data and primary data. The data collection techniques used in this research are interviews and observation. The data analysis technique used is quantitative descriptive analysis. It was found in the results of this research that operational variables can have a significant effect on the change ratio, while the revenue budget has no significant effect on the change ratio in Counter Crocs TM in Malang City, Malang Cit

KEAHLIAN FORENSIK, INDEPENDENSI, PENGALAMAN DAN SKEPTISME PROFESIONAL PADA KEMAMPUAN AUDITOR DALAM MENDETEKSI KECURANGAN

The purpose of this study is to evaluate how forensic knowledge, independence, experience, and professional skepticism affect auditors' capacity to detect fraud in Public Accounting Firms (KAP) in Malang City. Ten questionnaires are sent to each firm of auditors in KAP Malang as part of the data gathering technique. Descriptive statistics, data quality checks, conventional assumption tests, and hypothesis testing are all components of data analysis. The study's findings suggest that forensic knowledge has no impact on auditors' capacity to detect fraud, and independence, experience, professional skepticism influence the audiotr’s ability to detect fraud

Perhitungan harga pokok produksi guna menentukan harga jual dengan menggunakan variabel costing method (studi kasus pada UKM Donat Kentang Tlogomas di Kota Malang)

The calculation of the cost of production plays an important role in determining an accurate selling price, so as to improve business development. The purpose of this study is to calculate the cost of production in order to determine the selling price by using the variable costing method in the Tlogomas Potato Donut UKM, Malang City. This research is a research using quantitative methods. The data used is secondary data in the form of financial statements for 2019 and 2021. The data analysis method is a description method by calculating the cost of production and selling prices using the variable costing method. The results of the study prove that the Cost of Production (HPP) at UKM Tlogomas Potato Donuts in Malang City in 2019 was high, decreased in 2020 due to the impact of the Covid-19 pandemic and slowly increased in 2021. The selling price applied from 2019 to now is Rp. 3,000 / potato donut product, with a pre-product profit percentage (1 donut product) in 2019 as much as 14.02%, in 2020 as much as 10.88% and in 2021 as much as 11.60%. This proves that SMEs have determined the selling price as much as possible by increasing profits quite high

Perhitungan harga pokok produksi guna menentukan harga jual dengan menggunakan variabel costing method (studi kasus pada UKM Donat Kentang Tlogomas di Kota Malang)

The calculation of the cost of production plays an important role in determining an accurate selling price, so as to improve business development. The purpose of this study is to calculate the cost of production in order to determine the selling price by using the variable costing method in the Tlogomas Potato Donut UKM, Malang City. This research is a research using quantitative methods. The data used is secondary data in the form of financial statements for 2019 and 2021. The data analysis method is a description method by calculating the cost of production and selling prices using the variable costing method. The results of the study prove that the Cost of Production (HPP) at UKM Tlogomas Potato Donuts in Malang City in 2019 was high, decreased in 2020 due to the impact of the Covid-19 pandemic and slowly increased in 2021. The selling price applied from 2019 to now is Rp. 3,000 / potato donut product, with a pre-product profit percentage (1 donut product) in 2019 as much as 14.02%, in 2020 as much as 10.88% and in 2021 as much as 11.60%. This proves that SMEs have determined the selling price as much as possible by increasing profits quite high