The Effect of Education Level, Business Age and Accounting Knowledge on The Implementation of SME Accounting Information Systems in Industrial Era 4.0 (Empirical Study of MSME in South Tangerang)

Thisstudyaimstodeterminetheeffectofeducationlevel,business,and accounting knowledge on the application of MSME accounting information systems in South Tangerangbothpartiallyandjointly.Thevariableusedinthisstudyistheapplicationof accounting information systems as the dependent variable while the level of education, business age, and accounting knowledge as independent variables. The data used in this study are primary data, namely by field studies by distributing questionnaires. The method used in this study is multiple linear regression analysis with probability sampling in the form of random sampling with a sample of one hundred respondents. The results showed that partially the education level had a significant positive effect, business age had a significant positive effect, and accounting knowledge had a significant positive effect on the application of the MSME accounting information system. While the results of the study simultaneously indicate that the level of education, business age, and accounting knowledge, together have a significant positive effect on the application of the MSME accounting information system

Hubungan Beban Kerja Dan Lingkungan Kerja Terhadap Stres Kerja Pada Polisi Satlantas Polres Bantul

In Indonesia cases of stress due to workload in the work environment of the police have occurred in several areas and have had quite serious impacts.  The Research was conducted at the traffic police Special Region of Yogyakarta in 2019. This Research is a quantitative non experimental research with correlational descriptive. Data analysis techniques using multiple linier regression analysis. Respondents as many as 50 police Bantul Police Traffic Unit, the sample uses a saturated sample.The Study aims to determine the relationship of workload and work environment to work stress of Bantul Police Traffic Unit. The results of the study stated that the traffic police unit that has a light workload of 3 people (6%) moderate 39 people (78%) and weighs 8 people(16%) while the traffic unit police who have a light work environment are 6 people (12%) moderate work environment as many as 31 people (62%) and high work environment as many as 13 people (26%). While the traffic police who have low work stress are 6 people (12%) moderate are 34 people (68%) and heavy are 10 people (20%). Data Analysis using multiple linier regression with a coefficient of deternination. 1,907 and F calculated 49,41 and F table 3,23. The results of the study concluded that there was a relationship between workload and worke nvironment on the work stress of the traffic police at Bantul Region Police Station in Yogyakarta Keywords : Load, environment, Stress, Traffic Police uni

Dapatkah Sistem Informasi Akuntansi Meningkatkan Kinerja Manajerial dimediasi oleh Kepuasan Kerja?

Latar Belakang: Di era globalisasi saat ini, organisasi keuangan dan perbankan menghadapi tantangan yang terus berkembang di pasar global mengenai retensi, kepuasan pelanggan, komitmen, keterlibatan, layanan yang tepat, dan kepercayaan karyawan mereka. Karena industri perbankan sangat bergantung pada interaksi pelanggan-staf yang kuat, pengukuran kepuasan kerja karyawan menjadi masalah yang sangat penting. Kepuasan kerja telah menjadi tujuan utama organisasi, karena produktivitas karyawan dan profitabilitas perusahaan bergantung pada seberapa termotivasi karyawan dalam melakukan bagian mereka. Temuan empiris mengungkapkan bahwa ada dampak langsung Sistem Informasi Akuntansi (SIA) pada profitabilitas perusahaan secara keseluruhan selama pandemi COVID-19. SIA akan menghasilkan penghematan biaya yang substansial, membantu membuat proses lebih nyaman dan efisien, mengurangi kesalahan manusia. SIA mendorong produktivitas, kualitas kerja, dan efisiensi karyawan selama pandemi COVID-19. SIA memungkinkan karyawan untuk meningkatkan produktivitas mereka, terutama dengan jarak sosial pandemi. Temuan lain menunjukkan bahwa SIA meningkatkan efektivitas karyawan. Tujuan: Tujuan dari penelitian adalah menguji kembali pengaruh SIA terhadap kinerja manajerial dimana kepuasan kerja sebagai pemediasi.Metode Penelitian: Pendekatan yang digunakan dalam penelitian ini adalah kuantitatif dengan sampel berjumlah 115 karyawan Bank BNI dari berbagai tingkatan manajemen. Analisis yang digunakan adalah SEM-PLS. Hasil Penelitian: Hasil menunjukkan bahwa kepuasan kerja dan SIA berpengaruh positif terhadap kinerja manajerial, SIA juga memiliki pengaruh positif secara langsung terhadap kepuasan kerja. Sedangkan, hasil hipotesis mediasi menunjukkan kepuasan kerja memediasi secara parsial terhadap hubungan SIA dan kepuasan kerja. Keaslian/Kebaruan Penelitian: Penelitian ini menjawab kesenjangan penelitian terdahulu terkait kepuasan kerja sebagai pemediasi pengaruh sistem informasi akuntansi terhadap kinerja manajerial

Implementasi Kebijakan Benchmark dalam Mendeteksi Tingkat Kemampuan Wajib Pajak Badan pada Perusahaan Manufaktur Sub Sektor Industri Makanan dan Minuman yang Terdaftar di Bursa Efek Indonesia Tahun 2017 – 2021

This study aims to analyze whether or not there are significant differences in the ability of taxpayers with the Benchmark Policy from the Directorate General of Taxes. The data used in this study is secondary data in the form of company financial reports that have been published on the Indonesia Stock Exchange for the period 2017 to 2019. The population in this study was 26 companies in the Food and Beverage Industry Sub Sector. The method used in determining the sample is purposive sampling including companies listed on the Indonesia Stock Exchange (N=55 and T=5 years). This research uses hypothesis testing using paired sample t-test with panel data. The results of the model test show that: 1) The results of the analysis show that there is a significant difference between GPM WP Agency and GPM Benchmarking DGT for Manufacturing Companies in the Food and Beverage Industry Sub Sector listed on the Indonesia Stock Exchange, 2) The results of the analysis show that there is a significant difference between OPM WP Badan with OPM Benchmarking DGT for Manufacturing Companies in the Food and Beverage Industry Sub Sector listed on the Indonesia Stock Exchange, 3) The results of the analysis show that there is a significant difference between PPM WP Badan and PPM Benchmarking DGT for Manufacturing Companies in the Food and Beverage Industry Sub Sector listed on the Indonesia Stock Exchange, 4) The results of the analysis show that there is a significant difference between the CTTOR WP Agency and the CTTOR Benchmarking DGT in Manufacturing Companies in the Food and Beverage Industry Sub Sector listed on the Indonesia Stock Exchang

The Effect of Audit Tenure, Company Age, and Company Size on Audit Report Lag with Manufacturing Industrial Specialization Auditors As ModerationVariables (Empirical Study on Manufacturing Companies Listed on the Indonesia Stock Exchange)

Thepurposeofthisstudyistoexamineandanalyzetheeffectoftenureaudit,company age, and firm size on audit lag reports with auditors specializing in manufacturing industry as moderating variables. The research data is secondary data obtained by downloading financial statements of manufacturing companies listed on the Indonesia StockExchangeintheperiod2014-2017throughtheIDXofficialwebsitewww.idx.ac.id. 12 companies were taken in this study that met the sample criteria. The analytical tool used is multiple regression analysis. The results showed that the audit tenure, and the age of the company had a significant effect on audit lag reports, auditors specializing in manufacturing industry did not attach future competencies to work audits and companies related to audit report lag (ARL). While firm size is not significant for audit report lag (ARL) and auditors the specialization of manufacturing industry weakens the influence of company size on audit report lag (ARL)

Factors Influencing the SME’s Performance

The aim of this research is to examine the influence of organizational culture, information accounting management, innovation capability, and SME's performance in Tangerang Selatan. Additionally, it analyzes the nonlinear relationship between the variables of organizational culture, information accounting management, innovation capability, and SME's performance. The research utilizes the Structural Equation Modeling (SEM) method of analysis. The study period is 2023, and a total of 14,356 observation data were processed. The author found that organizational culture has an influence on information accounting management, information accounting management has an influence on SME's performance, organizational culture has an influence on SME's performance, organizational culture has an influence on innovation capabilities, information accounting management does not have an influence on innovation capabilities, and innovation capabilities have an influence on SME's performance. This study provides insights to policy regulators and policymakers, specifically the Ministry of Cooperatives and SMEs, to enhance the performance of SMEs in Tangerang Selatan, considering the ongoing regulatory reforms in Indonesia. The study can be regarded as an advanced research that explores the relationship between organizational culture, information accounting management, innovation capability, and SME's performance as supporting factors for national economic growth. Furthermore, it expands existing studies by considering SMEs operating in Indonesia

OPTIMIZATION OF RICE INVENTORY USING FUZZY INVENTORY MODEL AND LAGRANGE INTERPOLATION METHOD

Interpolation is a method to determine the value that is between two values and is known from the data. In some cases, the data obtained is incomplete due to limitations in data collection. Interpolation techniques can be used to obtain approximate data. In this study, the Lagrange interpolation method of degree 2 and degree 3 is used to interpolate the data on rice demand. A trapezoidal fuzzy number expresses the demand data obtained from the interpolation.  The other parameters are obtained from company data related to rice supplies and are expressed as trapezoidal fuzzy numbers. The interpolation accuracy rate is calculated using Mean Error Percentage (MAPE). The second-degree interpolation method produces a MAPE value of 30.76 percent, while the third-degree interpolation has a MAPE of 32.92 percent. The quantity of order  respectively  202677 kg, 384610 kg, 1012357 kg, 1447963 kg, and a Total inventory cost of Rp. 129231797951

PENERAPAN MODEL INVENTORI PROBABILISTIK FUZZY MULTIOBJEKTIF PADA SISTEM PERSEDIAAN BUAH SALAK

Inventory control is very important in production and trading activities. The purpose of inventory control is to maintain product availability. In certain cases, the products provided must be ordered from distributors outside the city and require waiting time from the time the order is placed until the product is received. The Multiobjective Probabilistic Fuzzy Inventory model can be applied to inventory optimization problems with the uncertainty of the leadtime parameter. In this study, the model was applied to the problem of supply salak fruit at one of the distributors. The first objective function is to minimize holding costs and the second is to minimize deterioration costs. The inventory model is transformed into a single objective form using a weighted method. Based on the results, the order cycle time is 3 days with the optimal total inventory of 430.1086 kg. The holding cost and deterioration costs are IDR 2,075,866 and IDR 571,034, respectively. Changes in the weight value of the objective function result in changes in the total cost value. The greater the weight for the first objective function, the smaller the total cost

PENGARUH MODEL PEMBELAJARAN TWO STAY TWO STRAY DAN MODEL BROKEN TRIANGLE TERHADAP PENINGKATAN KETERAMPILAN SOSIAL PESERTA DIDIK PADA MATA PELAJARAN FIQIH DI MTS SAFINATUN NAJAH TUNJUNGAN BLORA TAHUN PELAJARAN 2016/2017

Penelitian ini bertujuan (1) untuk mengetahui two stay two stray, broken triangle, dan keterampilan sosial peserta didik pada mata pelajaran fiqih di MTs Safinatun Najah Tunjungan Blora (2) untuk mengetahui pengaruh two stay two stray terhadap keterampilan sosial peserta didik (3) untuk mengetahui pengaruh broken triangle terhadap keterampilan sosial peserta didik pada mata pelajaran fiqih di MTs Safinatun Najah Tunjungan Blora (4) untuk mengetahui pengaruh two stay two stray dan broken triangle secara simultan terhadap keterampilan sosial peserta didik pada mata pelajaran pelajaran fiqih di MTs Safinatun Najah Tunjungan Blora. Jenis penelitian ini termasuk dalam jenis penelitian lapangan (field research) yaitu penelitian yang dilakukan dalam situasi alamiah akan tetapi didahului oleh semacam intervensi (campur tangan) dari pihak peneliti. Sedangkan pendekatan dalam penelitian ini, penulis menggunakan pendekatan kuantitatif. Dalam penelitian ini peneliti melakukan studi lapangan di MTs Safinatun Najah Tunjungan Blora yakni pada ruang lingkup kelas VIII. Populasi dalam penelitian ini terdiri dari peserta didik kelas VIII A dan VIII B sejumlah 63 peserta didik, kemudian diambil sampel sebesar 51 peserta didik dengan menggunakan teknik simple random sampling. Dalam analisis data penelitian menggunakan analisis statistik yaitu regresi sederhana, regresi ganda, korelasi sederhana, korelasi ganda, dan korelasi parsial. Hasil penelitian menunjukkan bahwa : 1) penerapan model two stay two stray dalam kategori baik, yaitu sebesar 72, broken triangle dan keterampilan sosial peserta didik pada mata pelajaran fiqih dalam kategori baik, masing-masing sebesar 60 & 32.. 2) terdapat pengaruh yang signifikan antara penerapan two stay two stray dengan keterampilan sosial peserta didik pada mata pelajaran fiqih, dengan menggunakan Ŷ = 19,443 + 0,169 X1, dan mempunyai hubungan yang positif & cukup signifikan yaitu sebesar 0,482 dalam kategori sedang.. 3) terdapat pengaruh yang kurang signifikan antara penerapan broken triangle dengan keterampilan sosial peserta didik, dengan menggunakan model Ŷ = 19,799 + 0,197X2, sedangkan hubungan keduanya positif dan kurang signifikan yaitu sebesar 0,358 dalam kategori rendah..4) Terdapat pengaruh yang signifikan antara penerapan two stay two stray dan broken triangle terhadap keterampilan sosial peserta didik, Ŷ=13,898 + 0,143 X1 + 0,124X2, sedangkan hubungan antara penerapan model two stay two stay dan broken triangle secara simultan dengan keterampilan sosial peserta didik adalah positif dan cukup signifikan, yaitu sebesar 0,527 dalam kategori sedang

Tingkat Penerimaan Masyarakat terhadap Variasi Stik Berbahan Dasar Tepung Daun Katuk

Leaf Katuk sticks are sticks made from wheat flour with the addition of katuk leaf flour. Moringa leaves contain polyphenols and steroids that can increase prolactin levels which play a role in producing breast milk. The purpose of this study was to determine the level of public acceptance of variations of sticks made from katuk leaf flour. This type of research is observational with a pre experimental design. The sample used in this study was 30 panelists who were determined by accidental sampling who met the inclusion criteria and the panelists were asked to feel and assess the variation of sticks made from katuk leaves. Assessment based on organoleptic theory. The variations of the Katuk Leaf Sticks were tested for differences in the level of acceptance. Statistical analysis of the acceptance rate using the Kruskal Wallis testing technique with an alpha value of 0.05. Based on the results of organoleptic and hedonic testing from the panelists, it is known that there are differences in the level of acceptance of variations of sticks made from katuk leaves both in terms of aroma, taste, texture and color with Asymp values. Sig < 0.005. The results of the different acceptance rates for variations of the katuk leaf sticks are that there are differences in the acceptance rates for formula 1, formula 2, and formula 3 sticks . The most accepted variation of sticks made from katuk leaves is in Formula 1.    Keywords: Acceptance Rate, Katuk Leaf Stick Variation, Organolepti