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All Journal Jurnal Paradigma Ekonomika JURNAL MUTIARA AKUNTANSI Jurnal Informasi, Perpajakan, Akuntansi, dan Keuangan Publik
Sularsih, Hermi
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Economics, Econometrics & Finance

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Profitabilitas, likuiditas dan leverage terhadap corporate social responbility (CSR) pada perusahaan terdaftar di BEI Tahun 2017-2020 Sularsih, Hermi; As’adi, As’adi
Jurnal Paradigma Ekonomika Vol. 17 No. 2 (2022): Jurnal Paradigma Ekonomika
Publisher : Program Studi Ekonomi Pembangunan Fakultas Ekonomi dan Bisnis Universitas Jambi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22437/jpe.v17i2.17905

Abstract

This study aims to determine the effect of profitability, liquidity and leverage on corporate social responsibility (CSR) in consumer goods industrial sector companies listed on the IDX in 2017-2020. The research data uses data on consumer goods industrial companies listed on the IDX for the 2017-2020 period. The data analysis technique of this research used multiple linear regression with statistical product and service solutions (SPSS) analysis tool. Profitability research results have no significant positive effect on the disclosure of corporate social responsibility as measured using return on assets (ROA), liquidity has a positive effect on the disclosure of corporate social responsibility (CSR) which is measured using the current ratio (CR) while when measured using the quick ratio (QR) Liquidity has a negative effect on the disclosure of corporate social responsibility. Leverage has no significant positive effect on the disclosure of corporate social responsibility as measured using the debt to asset ratio (DAR).
TRANSFORMASI DIGITAL DAN FINANCIAL TECHNOLOGY TERHADAP PENINGKATAN PENDAPATAN UMKM DIMASA PANDEMI COVID-19 DI KABUPATEN PASURUAN: Transformasi Digital, Financial Technology, Peningkatan Pendapatan UMKM Asadi, Asadi; Sularsih, Hermi
Jurnal Paradigma Ekonomika Vol. 17 No. 3 (2022): Jurnal Paradigma Ekonomika
Publisher : Program Studi Ekonomi Pembangunan Fakultas Ekonomi dan Bisnis Universitas Jambi

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Abstract

This research aims to determine the effect of Digital Transformation and Financial Technology on Increasing MSME Income during the Covid-19 Pandemic in Pasuruan Regency. This type of research is a type of quantitative research with a set sample of 400 respondents. Multiple regression analysis test using SPSS. The results of the study show that the Digital Transformation and Financial Technology variables significantly have a positive effect on increasing MSME income during the Covid-19 pandemic.
Sistem Pengendalian Internal dan Pemanfaatan Teknologi Informasi Terhadap Nilai Informasi Pelaporan Keuangan Pemerintah Daerah Himawan W, Sukarno; Mukoffi, Ahmad; Armita Hina Marumata, Rambu; Aprilia Dwi Suanti, Riski; Sularsih, Hermi; As’adi, As’adi
Jurnal Paradigma Ekonomika Vol. 18 No. 1 (2023): Jurnal Paradigma Ekonomika
Publisher : Program Studi Ekonomi Pembangunan Fakultas Ekonomi dan Bisnis Universitas Jambi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22437/jpe.v18i1.27229

Abstract

Abstract Study aims to examine the effect of internal control systems and the use of information technology on the value of financial reporting information. This type of research uses a quantitative approach with a total sample of 60 and uses multiple linear regression analysis techniques. The results show that the internal control system and the use of information technology have a positive effect on the value of financial reporting information partially and simultaneously Keywords: Internal Control System, Utilization of Information Technology, Value of Financial Reporting Information
Pengaruh model bisnis, inovasi produk dan literasi keuangan terhadap kelangsungan usaha kecil menengah menuju UKM Bangkit dari Pandemi Covid-19 Dina Ekasari, Luh; Sularsih, Hermi
Jurnal Paradigma Ekonomika Vol. 18 No. 1 (2023): Jurnal Paradigma Ekonomika
Publisher : Program Studi Ekonomi Pembangunan Fakultas Ekonomi dan Bisnis Universitas Jambi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22437/jpe.v18i1.27771

Abstract

The purpose of this study is to determine the influence of business models, product innovation and financial literacy towards sustaining small and medium enterprises to SMEs to rise from the Covid 19 pandemic. The population in this study is MSMEs registered with the Office of Cooperatives and Micro Enterprises in Malang City. While the sample used in this study were 119 respondents with the data collection method using the survey method, namely the primary data collection technique obtained directly in the form of opinions or opinions from the subjects studied (respondents) by answering stand-questionnaire statements as measured by a Likert scale. which will be processed using SPSS data analysis techniques. The results of this study are that the variables business model, product innovation, financial literacy have a positive effect on the variable maintaining small and medium businesses rising from the covid 19 pandemic
Kinerja keuangan perusahaan: tinjuan analisis rasio likuiditas dan profitabilitas Sularsih, Hermi; Junaidar Handayanto, Adrian; Himawan W, Sukarno; Ndelu Lembo, Helmina
Jurnal Paradigma Ekonomika Vol. 18 No. 4 (2023): Jurnal Paradigma Ekonomika
Publisher : Program Studi Ekonomi Pembangunan Fakultas Ekonomi dan Bisnis Universitas Jambi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22437/jpe.v18i4.28930

Abstract

The aim of this research is to find out the financial performance of pharmaceutical companies listed on the Indonesia Stock Exchange for the 2020–2022 period in terms of liquidity and profitability. This research is quantitative research using an associative approach. The population used in this research is all pharmaceutical companies registered on the IDX. The sampling technique used in this research was purposive sampling. So the number of samples in this study was ten pharmaceutical companies listed on the IDX which were selected according to predetermined sampling criteria. Data collection in this research is documentation. Data analysis methods use descriptive statistics, multiple linear regression analysis, classical assumption testing, and hypothesis testing. Research findings show that liquidity and profitability have a positive and significant effect on the financial performance of pharmaceutical companies listed on the IDX. Profitability shows the company's potential to generate long-term income, while liquidity ensures that there is sufficient cash to carry out daily operations.
MEMAHAMI DINAMIKA AGRESIVITAS PAJAK: PERAN LIKUIDITAS, LEVERAGE, DAN CSR DALAM KONTEKS PERUSAHAAN MANUFAKTUR BEI Junaidar Handayanto, Adrian; Sularsih, Hermi; Himawan Wibisono, Sukarno; Fitria Hayuningtyas, Ruri
Jurnal Paradigma Ekonomika Vol. 19 No. 1 (2024): Jurnal Paradigma Ekonomika
Publisher : Program Studi Ekonomi Pembangunan Fakultas Ekonomi dan Bisnis Universitas Jambi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22437/jpe.v19i1.32586

Abstract

Tax aggressiveness is a specific activity that includes transactions, where the main objective is to reduce the company's tax liability. The purpose of this study was to determine the application of liquidity, leverage and corporate social responsibility to tax aggressiveness. Research conducted using quantitative methods. The type of data used in this study is secondary data from manufacturing companies on the Indonesia Stock Exchange 2018-2022. The data collection techniques used by researchers are literature study documentation and documentation methods. The data analysis technique in this study uses descriptive analysis test, classical assumption test, heteroscedasticity test, autocorrelation test, multiple linear regression analysis. The results of the study of liquidity have a positive and significant effect, Leverage has no positive and significant effect Corporate social responsibility has no positive and significant effect on industrial sector manufacturing companies located on the IDX 2018-2022 period.
Moralitas dan kesadaran terhadap kepatuhan wajib pajak UMKM dengan memanfaatkan fasilitas perpajakan dimasa pandemi Covid-19 Sularsih, Hermi; Wikardojo, Soko
Jurnal Paradigma Ekonomika Vol. 16 No. 2 (2021): Jurnal Paradigma Ekonomika
Publisher : Program Studi Ekonomi Pembangunan Fakultas Ekonomi dan Bisnis Universitas Jambi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22437/jpe.v16i2.12551

Abstract

This research aims to determine the effect of morality and awareness on MSME taxpayer compliance. Based on the data obtained in Gempol District, there are 400 MSMEs. The sample is a collection of subjects that represent the population. The sampling technique used was the purposive sampling method with several criteria: 1) The business is engaged in manufacturing. 2) A business that has been around for more than 5 years. 3) MSMEs that have NPWP. Based on the criteria in determining the number of samples of 255 MSMEs that meet the criteria. So that in this case, the number of samples in the study amounted to 255 MSMEs. Multiple regression analysis tests using SPSS. The results of the study state that significantly the morality variable has a positive effect on MSME taxpayer compliance and awareness variables also affect the compliance of MSME taxpayers.  
RELASI SOSIAL, PERAN USAHA, SANKSI DAN SISTEM ONLINE TERHADAP KEPATUHAN PAJAK RESTORAN DI MALANG: Relasi Sosial, Peran Usaha, Sanksi, Sistem Online, Kepatuhan Pajak Restoran Handayanto, Adrian Junaidar; Wibisono, Sukarno Himawan; Mukoffi, Ahmad; As’adi, As’adi; Sularsih, Hermi; Handayani, Sartina
Jurnal Paradigma Ekonomika Vol. 19 No. 4 (2024): Jurnal Paradigma Ekonomika
Publisher : Program Studi Ekonomi Pembangunan Fakultas Ekonomi dan Bisnis Universitas Jambi

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Abstract

The purpose of this study was to examine the effect of social relations, business roles, sanctions, and online systems on restaurant taxpayer compliance in Malang City. The sample used was 93 taxpayers. Data collection in the study using a questionnaire with multiple linear regression data analysis techniques. The results of the study are social relations, company functions, sanctions, and online systems all have a big impact on restaurant tax compliance in Malang City. Social relations for restaurant taxpayers, both in the form of social support and information sharing, can increase the level of tax compliance. Companies also play an active role in ensuring the tax compliance of restaurant taxpayers. Administrative and criminal sanctions play a major role in increasing restaurant taxpayer compliance. ease of access through online payment methods also plays an important role in increasing tax compliance. In order to improve restaurant tax compliance in Malang City, initiatives that build social interaction, the role of the business world, apply appropriate sanctions, and improve accessibility through online platforms can be developed and implemented.
Budaya Organisasi, Komitmen Profesional, Dan Etika Auditor Terhadap Kinerja Auditor Sesari, Vindi Slamet; Mukoffi, Ahmad; Sularsih, Hermi; Wardhani, Fidyah Arini Kusuma
JURNAL MUTIARA AKUNTANSI Vol. 6 No. 2 (2021): Jurnal Mutiara Akuntansi
Publisher : UNIVERSITAS SARI MUTIARA INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51544/jma.v6i2.2420

Abstract

This study aims to examine the effect of organizational culture, professional commitment, and auditor ethics on the performance of auditors at the Surabaya public accounting firm. The type of research conducted is descriptive quantitative research with survey method. The number of respondents in this study were 60 respondents from 12 Public Accounting Firms in Surabaya which were selected randomly. The method of data acquisition comes from questionnaires that are distributed directly to respondents. The data analysis technique used multiple linear regression analysis and hypothesis testing using the determinant coefficient test, t-test, and f-test. The results of the study indicate that organizational culture, professional commitment, and auditor ethics have a significant influence on auditor performance.
RELIGIUSITAS, MORAL, BUDAYA LINGKUNGAN TERHADAP KEPATUHAN WAJIB PAJAK UMKM PADA MASA PANDEMI COVID-19 Ahmad Mukoffi; Himawan, Sukarno; Sulistyowati, Yayuk; Sularsih, Hermi; Yahfetson Boru, Aloysius
JURNAL INFORMASI, PERPAJAKAN, AKUNTANSI, DAN KEUANGAN PUBLIK Vol. 18 No. 1 (2023): JANUARI
Publisher : LEMBAGA PENERBIT FAKULTAS EKONOMI DAN BISNIS UNIVERSITAS TRISAKTI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25105/jipak.v18i1.13839

Abstract

Taxpayer compliance plays an important role in increasing state tax revenue, several factors that affect tax compliance are religiosity, morals and environmental culture. The purpose of this study was to determine the effect of religiosity, morals and environmental culture on MSME taxpayer compliance during the Covid-19 pandemic in Lowokwaru District, Malang City partially and simultaneously. This research uses quantitative methods. Determination of the sample using the Incidental Sampling technique in order to obtain a research sample of 95 MSME Taxpayers in Lowokwaru District, Malang City. The data collection technique used by the researcher is a questionnaire. The data analysis method used is multiple linear regression using the SPSS program. The results of the study prove that religiosity has a significant effect on MSME taxpayer compliance, morality has a significant effect on MSME taxpayer compliance with a tcount, and environmental culture has a significant effect on MSME taxpayer compliance. Meanwhile, jointly/combined religiosity, morals and environmental culture have a significant effect on MSME taxpayer compliance during the Covid-19 pandemic in Lowokwaru District, Malang City for what needs to be considered by MSME taxpayers, namely being obedient in paying taxes on time.
Co-Authors Ahmad Mukoffi Ahmad Mukoffi, Ahmad Aprilia Dwi Suanti, Riski Armita Hina Marumata, Rambu As’adi As’adi Fitria Hayuningtyas, Ruri Handayani, Sartina Handayanto, Adrian Junaidar Himawan W, Sukarno Himawan Wibisono, Sukarno Himawan, Sukarno Junaidar Handayanto, Adrian Luh Dina Ekasari Ndelu Lembo, Helmina Sesari, Vindi Slamet Wardhani, Fidyah Arini Kusuma Wibisono, Sukarno Himawan Wikardojo, Soko Yahfetson Boru, Aloysius Yayuk Sulistyowati