Tinjauan Implementansi Akuntansi Berbasis Akrual Di Propinsi Lampung

Tujuan jangka panjang penelitian ini adalah untuk memberikan kontribusi terhadap teori dan menjadi bahan pertimbangan serta kebijakan bagi pemerintah dalam penerapan suatu sistem untuk meningkatkan kinerja. Pengumpulan data dalam penelitian ini dilakukan dengan menyebarkan kuesioner melalui penyebaran atau antar langsung kepada pelaksana Satuan Kerja Perangkat Daerah (SKPD) yang menjadi responden di Provinsi Lampung yang sekaligus merupakan populasi.Penelitian ini bertujuan untuk menguji kendala implementasi akuntansi berbasis akrual terhadap kinerja pemerintah daerah pada pelaksana Satuan Kerja Perangkat Daerah (SKPD) Propinsi Lampung.Teknik pengambilan sampel dalam penelitian ini dengan menggunakan teknik sensus Sampling. Sedangkan untuk analisis data mengunakan tehnik deskriptif kualitatif.Kata kunci : Akuntansi berbasis akrual, kendala, kinerja, Satuan Kerja Perangkat Daerah Propinsi Lampun

PENGARUH PENDAPATAN PREMI, HASIL INVESTASI, HASIL UNDERWRITING DAN RISK BASED’CAPITAL TERHADAP PROFITABILITAS PERUSAHAAN ASURANSI (STUDY EMPIRIS PADA PERUSAHAAN ASURANSI YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2012-2019)

This study aimed to examine the factors that affect the profitability of insurance companies on the Indonesia Stock Exchange 2012-2019 period. The factors that affected the profitability of insurance companies on the Indonesia Stock Exchange were premium income, investment returns, underwriting results and risk based capital. This study used a quantitative approach. The population in this study were 16 insurance companies on the Indonesia Stock Exchange. The sampling technique used purposive sampling method with certain criteria in order to obtain a sample of 8 insurance companies. The data in this study were analyzed using the help of IBM SPSS version 20 by testing multiple linear regression analysis. The results of this study indicated that the premium income and underwriting results partially affected the profitability of insurance companies. Meanwhile, investment returns and risk based capital partially did not affect the profitability of insurance companies. As well as premium income, investment returns, underwriting results and risk based capital simultaneously affected the profitability of insurance companies

Pengaruh Pelatihan Profesional, Pertimbangan Pasar Kerja, Personalitas Dan Lingkungan Kerja Terhadap Minat Mahasiswa Akuntansi Berkarir Menjadi Akuntan Publik

The study aims to analyze the Effect of Profesional Training 1; Job Maket Considerations 2; Personality 3; and Work Environment 4; Against the Interest of Accounting Students 5; Career Becoming a Public Accountant. The type of research used in this study is quantitative with a descriptive approach, in this study using as many as 484 respondents. The sampling technique in this research uses Nonprobability Sampling by using Puposive Sampling by using several respondent criteria so as to obtain a sample of 95 respondents. The results of this study indicate that the Professional Training in Considerations of the Job Market, Personality and Work Environment partially or simultaneously influences the Interest of Accounting Student in a Career to Become a Public Accountant

PENGARUH LINGKUNGAN SOSIAL, EKSPEKTASI PENDAPATAN DAN EFIKASI DIRI TERHADAP KEPUTUSAN BERWIRAUSAHA BUDIDAYA TANAMAN HIAS (Studi Kasus di Desa Pujoasri II Kecamatan Trimurjo Kabupaten Lampung Tengah)

The purpose of this study was to determine the effect of social environmental characteristics, income expectations, and self-efficacy on entrepreneurial decisions for ornamental plant cultivation in Pujoasri II village, Trimurjo sub-district, Central Lampung district. This type of research is a quantitative study with a research population of 50 people who cultivate ornamental plants, and only 33 samples were used. The results of this study indicate that there is an influence of the characteristics of the social environment on the entrepreneurial decision to cultivate ornamental plants and there is no influence of the characteristics of income expectations on the decision to entrepreneurship in the cultivation of ornamental plants. there is an influence of self-efficacy characteristics on the decision to entrepreneurship in ornamental plant cultivation and there is an influence on the characteristics of the social environment, income expectations and self-efficacy simultaneously on the decision to entrepreneurship in ornamental plant cultivation. &nbsp

ANALISIS PENGELOLAAN MODAL KERJA DALAM RANGKA PENILAIAN PRODUKTIVITAS PERUSAHAAN (Studi pada Pabrik Roti Pelangi Nusantara Kota Metro)

The purpose of this study was to analyze working capital management related to company productivity at the Pelangi Nusantara Bakery Factory in Metro City. The method used in this study is a quantitative method with the object of research being the management of working capital and company productivity. The data collection technique uses documentation on reports for 4 years, 2015-2018. The analytical tool used is an analysis of the company's financial statements in the form of analysis of cash turnover, inventory, accounts receivable, working capital, GPM, NPM and productivity ratios. The results of the analysis show that cash turnover and accounts receivable turnover each year are included in the good cash turnover category, while inventory turnover is in the poor category. Gross Profit Margin in good category, Net Profit Margin in good category although not experiencing a significant increase. The productivity ratio tends to remain or not increase due to an increase in the price of raw materials and a decrease in the value of the currency which causes the value of the assets involved to increase

ANALISIS PERKEMBANGAN COFFEE SHOP SEBAGAI SALAH SATU PERANAN UMKM DI KOTA METRO

Penelitian ini merupakan penelitian kualitatif dengan metode deskriptif kualitatif yang bertujuan untuk (1) Mengetahui bagaimana karakteristik coffee shop janji jiwa dan coffee et bien yang ada di Kota Metro (2) Menganalisa perkembangan coffee shop janji jiwa dan coffee et bien sebagai salah satu peranan UMKM di Kota Metro. Penelitian ini mengambil 2 orang informan yang terdiri dari pemilik coffee shop janji jiwa dan coffee et bien. Metode pengumpulan data mengunakan teknik wawancara, observasi dan dokumentasi. Teknik analisis data terdiri dari data reduction (reduksi data), data display (penyajian data), dan data conclution drawing/ verifcation. Berdasarkan hasil analisa dan penilaian penelitian ini menunjukan bahwa perkembangan coffee shop janji jiwa dan coffee et bien sebagai salah satu peranan UMKM di Kota Metro sudah cukup baik dengan membuktikan hasil persentse pada kopi janji jiwa sebesar 70% dan coffee et bien 63%

EVALUASI PENETAPAN PAJAK HOTEL DAN PAJAK BUMI DAN BANGUNAN PADA BPPRD KOTA METRO

This study aims to determine the Determination of Hotel Tax and Land and Building Tax at BPPRD Metro City. Data is obtained from the results of hotel tax data, land and building tax (PBB) data, local revenue data (PAD) for the period 2017-2019. The data analysis of this research was carried out using qualitative analysis. The results of this study indicate that the hotel tax and land and building tax target plans compiled by the BPPRD and stipulated in plenary meetings to determine targets for each fiscal year based on regional needs can be seen that for three consecutive years the target set has experienced a significant increase. This shows that the government's efforts to increase regional income in Regional Original Revenue through hotel taxes and land and building taxes for rural and urban areas are already good. The targets that have been set are submitted to the relevant agencies and then look at the potentials that can be explored, especially related to the management of hotel taxes and land and building taxes in achieving the target.   Keywords: Hotel Tax, Land and Building Tax, Local Revenu

PENGARUH PENDIDIKAN DAN PELATIHAN, KEMAMPUAN TEKNIK PERSONAL DAN KETERLIBATAN PEMAKAI TERHADAP KINERJA SISTEM INFORMASI AKUNTANSI (Studi Kasus Di Universitas Muhammadiyah Metro)

This study aims to determine the effect of education and training, personal technical skills and user involvement on the performance of the accounting information system for users of SIMAKU (financial management information system) Universitas Muhammadiyah Metro. The population in this study is SIMAKU users of every unit of Muhammadiyah Metro University with a total population of 41 users. The sampling method used in this research is total sampling (census). This study uses a quantitative approach method. The data used in this study is primary data obtained directly from research subjects in the form of a questionnaire (questionnaire) with a data measurement tool in the form of a Likert scale. The results of this study indicate that user involvement has a significant effect on the performance of accounting information systems. Meanwhile, education and training, personal technical skills have no significant effect on the performance of accounting information systems. Simultaneously education and training, personal technical skills, and user involvement have a significant effect on the performance of accounting information systems

PENGARUH KUALITAS AKTIVA PRODUKTIF TERHADAP RETURN ON ASSET PADA BANK BRI SYARIAH (PERSERO)

This study aims to determine whether the Quality of Earning Assets Has an Effect on Return On Assets at BRI Syariah Banks (Persero). Data obtained from the results of bank financial reports, especially regarding KAP and ROA for 5 consecutive years. The data analysis of this research was carried out using statistical analysis. The results of this study indicate that KAP (Earning Asset Quality) has an influence on ROA (Return On Asset) at PT Bank BRI Syariah. This is in accordance with the theory which states that the ability of bank management to manage problematic productive assets on total productive assets the higher the higher the quality of the productive assets which will affect the bank's ability to generate profits