PENGARUH BELANJA PEMERINTAH DAERAH TERHADAP KEMISKINAN DAN PENGANGGURAN DI KOTA BATU TAHUN 2017-2020

The purpose of this study is to determine the effect of government spending on poverty and unemployment in Batu City from 2017 to 2020. The type of research method used is quantitative research using simple linear regression consisting of classical assumption tests and hypothesis testing and processed with SPSS 16.0. The results of this study indicate that government spending has a significant effect on poverty and government spending also affects unemployment in Batu City in 2017 – 2020.Keywords: Regional Expenditure, Poverty, Unemploymen

ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI PEMILIK USAHA KECIL MENENGAH DALAM PELAPORAN KEWAJIBAN PERPAJAKAN DI DAERAH KOTA BIMA ( Studi kasus UMKM berada di kota bima )

The purpose of this study is to analyze the effect of taxpayer knowledge, understanding of taxpayers, benefits perceived by taxpayers, and optimistic attitude of taxpayers on taxpayer reporting. Analyzing the influence of taxpayer knowledge on tax liability reporting. Analyzing the influence of taxpayer understanding on tax liability reporting. Analyzing the influence of taxpayer interest perceptions on tax liability reporting. Analyzing the effect of taxpayer optimism on tax liability reporting. The population in this study are micro business taxpayers. Small and Medium Enterprises (UMKM) registered at the Bima City Tax Service Office (KPP). The sampling technique for this research is purposive sampling method, namely: sampling using the criteria that the members of the population who become the sample are MSMEs registered at the Tax Office (KPP) in Bima City. The sample in this study were 64 respondents. In conducting data analysis using multiple linear regression with variables of taxpayer knowledge, understanding of taxpayers, perceived benefits of taxpayers, optimistic attitude of taxpayers as independent variables. the variable tax liability reporting as the dependent variable. Based on the simultaneous calculation or testing, it shows that the taxpayer's knowledge, understanding of the taxpayer, the benefits felt by the taxpayer, the taxpayer's optimistic attitude jointly affect the reporting of tax obligations.keywords: tax liability reporting, taxpayer knowledge, taxpayer understanding, benefits felt by taxpayers, taxpayer optimism.

DAMPAK COVID-19 TERHADAP HARGA SAHAM GABUNGAN YANG TERDAFTAR DI BURSA EFEK INDONESIA

This study aims to determine the impact of Covid-19 on the price of joint stock listed on the Indonesia stock exchange. The population used in this study are all companies listed on the Indonesia Stock Exchange (BEI) and also listed as IDX30 index companies. Number of samples are 30 companies. The data analysis method used was the Wilcoxon Signed Ranks Test. The results of hypothesis testing using the Wilcoxon Signed Ranks Test show that the average Composite Stock Price Index before and after the announcement of the Covid-19 Pandemic shows an asymptotic significance value (2-tailed) of 0.005. This value < 0.05, which means that H0 is rejected and H1 is accepted. This means that there are differences before and after the announcement of the Covid-19 Pandemic against the Composite Stock Price Index on the IDX30 Index. Keywords : Covid-19 Pandemic Events, Composite Stock Price Inde

Analisis Akuntabilitas dan Efektifitas Dalam Pengelolaan Dana Desa Melalui Badan Usaha Milik Desa di Desa Ria (Studi Kasus Kecamatan Riung Barat, Kabupaten Ngada, Provinsi Nusa Tenggara Timur)

Village funds are one of the sources of budget procurement in the village for help the village community in developing the village economy besides that village funds are channeled to BUMDes because BUMDes is one of the institutions that will build and support the economy of the village community. This study aims to determine the level of accountability and effectiveness of village fund management through village-owned enterprises in West Riung District Ngada Regency. This research method uses descriptive qualitative methods using primary data and secondary data. Methods of data collection using interview and documentation techniques. Based on the results of research conducted by researchers that the accountability of village funds channeled through BUMDes financial management is not in accordance with applicable regulations while the effectiveness of village funds channeled through BUMDes has been effective because it has an impact on the community.Keywords: Accountability, effectiveness, village fund, BUMDe

Pengaruh Tingkat Pendidikan, Pengalaman Kerja, Pelatihan Terhadap Akuntabilitas Penyusunan Keuangan Dana Desa (Studi Kasus Kantor Desa Kramat, Desa Kambu, Desa Malaju, Desa Lasi Kec. Kilo Kab. Dompu)

The village is the spearhead of development for the welfare of the community. Therefore, village development is an important role that must be carried out because it contains elements of equality and can be directly enjoyed by the village community so that it can improve the welfare of the community. The research method used is a quantitative research method with primary data obtained from questionnaire data measured using a likert scale. The total population in this study is the entire apparatus of kramat village, Kambu village, Malaju village and Lasi kec. Kilo village, Dompu Regency. The sampling technique used in this study was to use a saturated sample with a total of 53 respondents. The data analysis technique used is a multiple linear regression test that is processed with the help of the SPSS 23.0 for windows program. The results of this study show that (1) The level of education has a positive effect on the accountability of village fund financial preparation. (2) Work experience has a positive effect on the accountability of Village Fund Financial Preparation. (3) The training has a positive effect on the accountability of the Village Fund Financial Preparation, and (4) that there is no effect of the Training on the accountability of the Village Fund Financial Preparation.Keyword: Accountability financial preparation, Level of education, Work experience, training

PENGARUH CORPORATE GOVERNANCE, RETURN ON ASSET DAN UMUR PERUSAHAAN TERHADAP LUAS PENGUNGKAPAN SUSTAINABILITY REPORT (Studi Kasus pada Perusahaan LQ-45 periode 2017-2019)

In the era of globalization, sustainability reporting can be a differentiator in industry competition. Business stakeholders need better information about how environmental, social and economic impacts factor into business strategies and decisions. The purpose of this study was to determine the effect of corporate governance as measured by the ASEAN Corporate Governance Scorecard (ACGS) level 1 indicators, Return on Assets (ROA) and company age on the extensive disclosure of sustainability reports. The level of disclosure of sustainability reports is measured by instruments in the GRI Global Reporting Initiative (GRI) Standards. The sample used in this study are companies that are consistently listed on the 2017-2019 LQ45 Index. Sampling was carried out by purposive sampling and resulted in 11 (eleven) companies being selected as the final sample. The statistical method used is the multiple linear regression method, with the t statistical hypothesis test using a significance level (α) = 5%. The statistical tool used is SPSS 16. The results show that return on assets has a significant positive effect on the extent of disclosure of the sustainability report, while corporate governance and company age have no significant effect on the extent of disclosure of the sustainability report.Keywords : Corporate Governance, Return On Asset, Company Age, and Sustainability Report

PENGARUH PROFITABILITAS, UKURAN PERUSAHAAN, DAN TANGGUNG JAWAB LINGKUNGAN TERHADAP CSR DISCLOSURE PADA PERUSAHAAN TAMBANG YANG TERDAFTAR DI BEI PERIODE 2015-2019

ABSTRACTCorporate Social Responsibility disclosure is a sustainability commitment by the business community to act ethically and to contribute to economic development for all company’s stakeholders, especially Mining companies that are related to nature directly. If the disclosure of corporate social responsibility better, so does the company’s image to stakeholders. This research seeks to study the level of corporate concern and social responsibility towards its stakeholders, it was analyzed the effect of profitability, company size, and environmental responsibility on CSR Disclosure in Mining companies which listed on the Stock Exchange in the 2015-2019 period. The sample of this study were 47 Mining companies which listed on the IDX. Based on the test results, profitability, company size, and environmental responsibility simultaneously affect CSR Disclosure. The partial test concludes that profitability affects CSR Disclosure, company size affects CSR Disclosure, and environmental responsibility also affects CSR Disclosure. Keywords: with profitability, company size, environmental responsibility and CSR Disclosur

PENGARUH PEMAHAMAN AKUNTANSI, LATAR BELAKANG PENDIDIKAN, LAMANYA USAHA TERHADAP PENERAPAN SAK ETAP DALAM PENCATATAN AKUNTANSI UMKM DI DESA PALREJO KABUPATEN JOMBANG

The purpose of this study was to determine the effect of accounting understanding, educational background, length of business on the application of SAK ETAP in MSME accounting records in Palrejo Village, Jombang Regency. The sample was selected using purposive sampling obtained as many as 100 respondents based on the criteria applied. This type of research is quantitative. This research uses multiple linear regression model. The data used in this study is primary data. The results of this study indicate that simultaneously understanding of accounting, educational background and length of business simultaneously have a significant effect on the application of SAK ETAP. Partially, understanding of accounting, educational background, length of business has a significant positive effect on the application of SAK ETAP in MSME Accounting Recording in Palrejo Village, Jombang Regency. Accounting UnderstandingKeywords: Accounting Understanding, Educational Background, Length of Business, Application of SAK ETAP

PENGARUH KOMPETENSI SUMBER DAYA MANUSIA, PEMANFAATAN SISTEM INFORMASI AKUNTANSI DAN SISTEM PENGENDALIAN INTERNAL TERHADAP KUALITAS LAPORAN KEUANGAN PEMERINTAH DAERAH KABUPATEN SAMPANG (Studi Empiris Pada SKPD Kabupaten Sampang)

This study aims to determine the effect of human resource competence, utilization of accounting information systems, and control systems on the financial quality of the Sampang district government (Empirical Study on the SKPD of Sampang district). The independent variables in this study are the influence of human resource competency, utilization of accounting information systems, and internal control systems, while the dependent variable is the quality of the Sampang district government's financial reports. This type of research is quantitative research because the data used is numbers and numbers. The source of data in this study is primary data, with the data collection method in the form of a questionnaire. The population in this study is the manager of the work unit or the official of the Regional Work Unit (SKPD) in Sampang Regency. The data collection technique is by giving a set of written statements or questions to the respondents to answer. The questionnaire from this study is a questionnaire that uses a Likert scale to clarify the variables measured in the study. The variables used are a score or value system with a 4-point Likert scale. Based on this method, the number of SKPD used is 45 respondents. The hypotheses were tested using descriptive statistical analysis, instrument testing, normality test, classical assumption test, multiple linear regression analysis, and hypothesis testing using SPSS Version 22. The results showed that the variable of human resource competence had no effect on the quality of financial statements ( 0.713 0.05) and the variable of accounting information system utilization has a significant positive effect on the quality of financial statements (0.014 0.05), while the internal control system variable has a significant positive effect on the quality of financial statements (0.028 0.05).Keywords: Human Resources Competence, Utilization of Accounting Information Systems and Internal Control System

Pengaruh Rasio Keuangan Terhadap Tingkat Kesehatan Perusahaan pada Masa Pandemic Covid – 19 (Studi Empiris Pada Perusahaan Makanan dan Minuman yang Terdaftar di Bursa Efek Indonesia Tahun 2020 -2022)

Financial distress is a condition where the company’s income cannot cover the total costs and suffer losses. Therefore, a ratio analysis is needed to assess a company’s financial position. This study aims to determine the effect of financial ratios on the company’s level of health and to determine its health status. The population used in this study is a number of food and beverage manufacturing industries that are listed on the Indonesian Stock Exchange in 2020-2022. The data collection technique relies on the documentation method. The sampling technique used purposive sampling and obtained up to 19 samples from food and beverage manufactures. Data analysis techniques used in this research include Altman’s Z-Score analysis, multiple linear regression analysis, descriptive statistics, data normality test, classic assumption test and hypothesis test. The result showed that the Current Ratio, Net Profit Margin, Debt to Asset Ratio and Total Asset Turnover had a significant positive effect on the company’s health level while Return on Assets had no effect on the company’s health level. This study also indicates that in 2020-2022, with the Altman Z-Score analysis, there are seven companies that are in a grey zone and 12 companies in a safe or healthy state of financial distress.Keyword: Liquidity, profitability, solvency, operating capacity, company’s health level, altman z-scor