Raden Irna Afriani, Raden Irna
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ANALISIS LAPORAN REALISASI ANGGARAN DENGAN MENGGUNAKAN RASIO EFEKTIVITAS DAN RASIO EFISIENSI PADA KANTOR BADAN PERIJINAN TERPADU DAN PENANAMAN MODAL KABUPATEN SERANG Rukayah, Rukayah; Kusumawati, Nugrahini; Afriani, Raden Irna
Jurnal Akuntansi : Kajian Ilmiah Akuntansi (JAK) Vol 4, No 2 (2017)
Publisher : Universitas Serang Raya

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Abstract

One of the main pillars of a countrys economy is the accountability of the stakeholders. In advanced societies of civilization, such accountability is insufficient with oral reports, but should be supported by written accountability reports. Presentation of financial statements is one of written accountability for the financial performance that has been achieved.The aim of this research is how to know financial performance of Badan Perijinan Terpadu dan Penanaman Modal  Kabupaten Serang is analyzed from LRA 2014 2016 using effectivity ratio and efficiency ratio.The research method used is descriptive quantitative approach. The results of the research show that average effectiveness ratio from 2014-2016 102% is very effective. This is because the realization of local retribution revenue has increased from year to year. The ratio of efficiency of Badan Perijinan Terpadu dan Penanaman Modal  Kabupaten Serangshowed that the average efficiency ratio is 92%,its mean that less efficient. This is because operational expenditure and capital expenditure increase every year. Based on the result of research that financial performance of Badan Perijinan Terpadu dan Penanaman  Modal   Kabupaten Serang. Keywords  : Effectivity Ratio, Efficiency Ratio
INVESTIGASI MINAT STUDI BREVET PAJAK PADA MAHASISWA AKUNTANSI DI STIE BINA BANGSA Komarudin, Mochamad Fahru; Afriani, Raden Irna
Jurnal Riset Akuntansi Terpadu Vol 11, No 1 (2018)
Publisher : Universitas Sultan Ageng Tirtayasa

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Abstract

The purpose of this study was to investigate the influence of career motivation and motivation analysis of interest in the study of brevet tax on students semester 7 Accounting academic year 2016/2017 at STIE Bina Bangsa. Research done in the environment STIE Bina Bangsa. These studies use quantitative methods (questionnaire). The population in this research 274 students. With a sample of as many as 100 students. Sample collection method using the technique of Accidental sampling. Data analysis technique used was multiple linear regression analysis. Based on the results of hypothesis testing on this research shows that economic motivation and career motivation to study interest Tax Brevet. This has the sense that career motivation to get the job interest to be eligible to study tax brevet. So did the economic motivation to be able to have an economic life be eligible without relying on others to study interest brevet. 
PENGARUH PROMOSI DAN HARGA TERHADAP KEPUASAN KONSUMEN DI PT. INDOMARET SURALAYA, MERAK-BANTEN Listiawati, Listiawati; Afriani, Raden Irna; Solehan, Tuti
Jurnal Riset Akuntansi Terpadu Vol 10, No 2 (2017)
Publisher : Universitas Sultan Ageng Tirtayasa

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AbstractThis study aims to determine the influence of promotion and price to customer satisfaction in PT. Indomaret Suralaya Merak - Banten. Free Variabel is Promotion (X1) and Price (X2), for the dependent variable is Consumer Satisfaction (Y).  The research method used is quantitative method. Population in this research is consumer of PT. Indomaret Suralaya Merak - Banten as many as 33240 consumers (data from January - March 2017). Given the total population of 33240 consumers, the authors took the decision to use sampling techniques with the Slovin formula. From the results of Slovin can be determined the number of samples as much as 100 respondents. Data analysis techniques used include classical assumptions, correlation, coefficient, determination, multiple linear regression analysis and hypothesis testing. The results of this study on the table coefficiens obtained the results of regression equation test results t promotional variables can be known tcount 3.461 while ttable 0.166 that the value of tcount> ttable (3.695> 1,66) and significance value 0.000 <α (0.05) then Ho rejected. While in result of t test of price variable get result of regression analysis obtained tcount 3,461 while ttabel 1,66 then tcount>ttable (3,461 > 1,66) and significance value 0.000 <α (0,05) hence Ho refused. Conclusion of research based on the above calculation then there is significant influence between promotion to customer satisfaction in PT. Indomaret Suralaya Merak - Banten, there is influence price to customer satisfaction in PT. Indomart Suralaya Merak - Banten, and there influence of promotion and price to customer satisfaction together at PT. Indomaret Suralaya Merak - Banten. Based on the analysis results can be concluded that simultaneously independent variables promotion and price to customer satisfaction in PT. Indomaret Suralaya Merak - Banten. Keywords: Promotion; Price; and Consumer Satisfaction Abstrak Penelitian ini bertujuan mengetahui pengaruh  promosi dan harga terhadap kepuasan konsumen di PT. Indomaret Suralaya Merak – Banten. Vriabel bebas adalah Promosi (X1) dan Harga (X2), untuk variabel terikatnya adalah Kepuasan Konsumen (Y). Metode penelitian yang digunakan adalah metode kuantitatif. Populasi dalam penelitian ini adalah konsumen PT. Indomaret Suralaya Merak – Banten sebanyak 33240 konsumen  (data bulan Januari – Maret 2017). Mengingat jumlah populasi sebanyak 33240 konsumen, maka penulis mengambil keputusan untuk menggunakan teknik pengambilan sample dengan rumus Slovin. Dari hasil Slovin dapat ditentukan jumlah sample sebanyak 100 responden. Teknik analisis data yang diunakan meliputi asumsi klasik, korelasi, koefisien, determinasi, analisis regresi linier berganda dan uji hipotesis. Hasil penelitian ini pada tabel coefficiens memperoleh hasil persamaan regresi hasil uji t variabel promosi dapat diketahui nilai thitung3,461 sedangkan ttabel 0,166 bahwa nilai thitung> ttabel (3,695 > 1,66) dan nilai signifikasi 0,000 < α (0,05) maka Ho ditolak. Sedangkan pada hasil uji t variabel harga memperoleh hasil analisis regresi diperoleh nilai thitung 3,461 sedangkan ttabel 1,66 maka nilai thitung> ttabel (3,461> 1,66) dan nilai signifikasi 0,000 < α (0,05) maka Ho ditolak. Kesimpulan penelitian berdasarkan perhitungan diatas maka terdapat pengaruh signifikan antara promosi terhadap kepuasan konsumen di PT. Indomaret Suralaya Merak – Banten, terdapat pengaruh harga terhadap kepuasan konsumen di PT. Indomaret Suralaya Merak – Banten, dan terdapat pengaruh promosi dan harga terhadap kepuasan konsumen secara bersama-sama di PT. Indomaret Suralaya Merak – Banten. Berdasarkan hasil analisis dapat disimpulkan bahwa secara simultan variabel bebas promosi dan harga terhadap kepuasan konsumen di PT. Indomaret Suralaya Merak – Banten. Kata Kunci : Promosi, Harga, dan Kepuasan Konsumen