this research purpose is to remind the role of management accounting for the business success. This research is using descriptive qualitative by studying literature method. The strategy is a key determinant of the success of a company in the long term that will ultimately make the company become winners in their respective industries. In fact, in all efforts to develop the company, business owners are always questions about how the company's current situation, where the company will be directed and how the company will achieve the goal. Recent techniques and shifts in the environment are often foreseen as leading management accountants to adopt a business orientation and strategies. Man agement accounting is able to provide various information to the manager or leader and also the owner. Specifically, management accounting identify, collect, measure, classify, and report information that is useful for internal users in planning, controlling, and making decisions, including determining the strategy to be taken by the company. Management accounting in this research will be very instrumental to the company strategies through the five pillars of power that can be generated by utilizing the management accounting information. This research is using descriptive qualitative by studying literature method.
This study aims to analyze the causal relationship between the exchange rate and export value in Indonesia using time series data from 1997 to 2020. The analytical method that will be used in this research is the Granger Causality Test approach. The instruments used are the data normality test, the stationary test, the optimal lag test, and the Granger causality test. Based on the results of the research that has been done, it shows that from the output of the cointegration test in table 4.3 above, the trace statistic is 9.016078, which is smaller than the critical value (5%), which is 15.49471, and Prob. 0.3639 is less than 5 percent, whereas for the output of the Granger causality test above, at lag 1, it is known that the probability value (Prob.) of the relationship between export value and exchange rate is 0.4953; this result is greater than the significance level of 5 percent, so that from the output of the From these results, it can be concluded that there is no causal relationship between export values and exchange rates. So it can be concluded that if the exchange rate depreciates against foreign currencies, the export value will increase because Indonesia's export commodities compete in international markets, but on the contrary, it will reduce. In addition, based on observations and causality analysis from the results of data processing, it shows that there has been a one-way relationship between the exchange rate and the export value, meaning that the exchange rate will affect the export value but will, on the contrary, affect the export value. According to the results of the Granger Causality Test, the export value has no effect on the exchange rate.
Kegiatan Pengabdian Kepada Masyarakat akan dilaksanakan pada Pelaku Usaha Menengah (UKM) yang bergerak pada bidang Produk Karet, terletak di Kampung BTN, Jl. Cihonje-Batukarut No.58, Wargaluyu, Kec. Arjasari, Bandung, Jawa Barat 40379. Pengabdian Kepada Masyarakat ini bertujuan mengoptimalkan Pelaku usaha menengah produk Karet yang terkendala terhadap pengetahuan Akuntansi Dasar. Membantu untuk meningkatkan marginal profit usaha mereka dengan memperluas (ekspansi) pemasaran yang didapat setelah paham pengetahuan dan Penerapan Akuntansi Dasar. Peranan Pengetahuan Akuntansi Dasar saat ini tidak hanya sekedar kemampuan mehitung mencatata dan membuat laporan keuangan tetapi juga. Sasaran dari pelatihan ini adalah bagaimana kemampuan dasar akuntansi dapat, menetapkan harga menarik, mendistribusikan produk dengan mudah, serta mempertahankan pelanggan yang sudah ada dengan tetap memegang prisip kepuasan pelanggan. sehingga diharapkan dapat menjaring konsumen seluas-luasnya dapat meningkatkan profit dan dapat menekan biaya operasional sehingga dapat memberikan harga yang kompetitif. Berangkat dari permasalahan yang sedang dihadapi mitra tersebut maka perlu langkah solutif untuk menyelesaikan rangkaian masalah tersebut. Yaitu dengan memberikan pelatihan dan pendampingan bagi pengelola usaha Karet dengan memberikan pelatihan Pengetahuan dasar Akuntansi yaitu yaitu pemahaman tentang assets, liabilities, dan ekuitas. Dari ketiga materi tersebut diharapkan dapat memiliki penguasaan yang baik terhadap assets,liabilities, dan ekuitas akan mempermudah memahami semua masalah-masalah yang akan ditemui dalam akuntansi
The purpose of this study is to find out the effect of the use of information technology in the administration of Assets. Asset management is not just administrative but more than an asset manager's effort to improve efficiency, effectiveness and increase asset added value assets itself. Government regulations regulate asset management through the use of information technology in the administration of assets, including bookkeeping, inventory and reporting activities. This research was conducted in the regional government work unit of Garut Regency which has implemented the Regional Goods Cycle Information Technology Application (ATISISBADA). The results of the study concluded that the optimal use of information technology in the ATISISBADA application was able to increase the effectiveness of assets administration activities. The implications of the results of this study are efforts to solve the problems that occur, namely optimizing the use of ATISISBADA in asset management activities in regional government.
Tax avoidance is an act that is detrimental to the state and is often done by companies. For this reason, researchers want to find out more about the effect of leverage, profitability, and firm size on tax avoidance before and during the COVID-19 pandemic by studying literature on Property, Real Estate, and Building Construction sector companies listed on the Indonesia Stock Exchange for the 2016-2020 period. The method used is literature study and internet research with a sample of 19 companies. Determination of the sample using a purposive sampling technique that is tailored to the research objectives. The results of the study are that leverage has a significant effect on tax avoidance before the covid-19 pandemic and during the covid-19 pandemic, leverage does not affect tax avoidance. While profitability is known to have a significant influence both before and during the covid-19 pandemic, and on the firm size factor, this factor has a significant influence on tax avoidance before covid-19 takes place and has no effect during covid-19.
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