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Sri Sulistyowati
Universitas Islam Sultan Agung Semarang
Humanities Economics, Econometrics & Finance Environmental Science Social Sciences Other

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Pengaruh Transparansi Laporan Keuangan, Audit Internal, dan Penerapan Psak 73 terhadap Tingkat Kepatuhan Pajak Perusahaan Manufaktur yang Terdaftar di BEI Pramayshella Desma Anggraeni; Sri Sulistyowati
Surplus: Jurnal Ekonomi dan Bisnis Vol. 4 No. 2 (2026): Januari-Juni 2026
Publisher : Yayasan Pendidikan Tanggui Baimbaian

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.71456/sur.v4i2.1840

Abstract

Penelitian ini mengkaji pengaruh transparansi laporan keuangan, audit internal, dan penerapan PSAK 73 terhadap tingkat kepatuhan pajak perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia. Penelitian dilatarbelakangi oleh pentingnya peningkatan kepatuhan pajak perusahaan di tengah perubahan standar akuntansi dan praktik pelaporan keuangan. Tujuan penelitian ini adalah menganalisis pengaruh transparansi laporan keuangan, audit internal, dan penerapan PSAK 73 secara parsial maupun simultan terhadap kepatuhan pajak perusahaan. Penelitian menggunakan pendekatan kuantitatif dengan metode explanatory research. Populasi penelitian adalah perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia periode 2020–2024 dengan teknik purposive sampling. Data diperoleh melalui laporan tahunan dan laporan keuangan menggunakan teknik dokumentasi. Analisis data dilakukan melalui statistik deskriptif, uji asumsi klasik, regresi linier berganda, uji t, uji F, dan koefisien determinasi. Hasil penelitian menunjukkan bahwa transparansi laporan keuangan dan audit internal berpengaruh positif dan signifikan terhadap kepatuhan pajak, sedangkan penerapan PSAK 73 berpengaruh negatif dan signifikan terhadap kepatuhan pajak. Kesimpulan penelitian menunjukkan bahwa transparansi dan audit internal yang efektif mampu meningkatkan kepatuhan pajak perusahaan, sedangkan penerapan PSAK 73 berpotensi menimbulkan perbedaan antara standar akuntansi dan perpajakan yang dapat menurunkan kepatuhan pajak.
Determinan Harga Saham Berdasarkan Indikator Kenerja Keuangan Perusahaan Manufaktur Sektor Bahan Baku yang Terdaftar di BEI Putra Adam Ridwan Ari Ramadan; Sri Sulistyowati
Surplus: Jurnal Ekonomi dan Bisnis Vol. 4 No. 2 (2026): Januari-Juni 2026
Publisher : Yayasan Pendidikan Tanggui Baimbaian

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.71456/sur.v4i2.1962

Abstract

Penelitian ini mengkaji determinan harga saham berdasarkan indikator kinerja keuangan pada perusahaan manufaktur sektor bahan baku yang terdaftar di Bursa Efek Indonesia. Tujuan penelitian adalah menganalisis pengaruh Return on Assets, Return on Equity, Debt to Equity Ratio, dan Earnings per Share terhadap harga saham. Penelitian ini menggunakan pendekatan kuantitatif eksplanatori dengan populasi seluruh perusahaan manufaktur sektor bahan baku yang terdaftar di BEI selama tahun 2022 sampai 2024. Sampel dipilih menggunakan purposive sampling berdasarkan kelengkapan laporan keuangan, penggunaan mata uang rupiah, tidak mengalami kerugian, dan ketersediaan variabel yang dibutuhkan. Data sekunder dikumpulkan dari laporan keuangan tahunan dan dianalisis menggunakan statistik deskriptif, uji asumsi klasik, dan regresi linear berganda. Hasil penelitian menunjukkan bahwa Return on Assets, Return on Equity, dan Debt to Equity Ratio tidak berpengaruh signifikan terhadap harga saham, sedangkan Earnings per Share berpengaruh positif dan signifikan. Kesimpulannya, investor pada sektor ini lebih responsif terhadap Earnings per Share dibandingkan indikator profitabilitas dan leverage lainnya dalam pengambilan keputusan harga saham.
Pelatihan Digital Branding dan Marketplace Onboarding Berbasis Smartphone Bagi Ibu-Ibu Dharma Wanita Lldikti Wilayah 6 Semarang Sri Sulistyowati; Devi Permatasari; Naila Najihah
Jurnal Penelitian dan Pengabdian Masyarakat Vol. 4 No. 2 (2026): May 2026
Publisher : Yayasan Pondok Pesantren Sunan Bonang Tuban

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61231/ng2yjh98

Abstract

This community service program introduced a practical training model consisting of Canva-based digital branding and Shopee marketplace onboarding, using decoupage craft products as the practice object. All activities were conducted using participants’ own smartphones, so no additional equipment was needed. The program was carried out in three stages: preparation, including a needs survey and module development; implementation, through four structured training sessions with individual mentoring; and evaluation, using pre-test and post-test scores. Twenty participants joined the program. The results showed clear improvement, with the average score increasing from 18.3 to 70.8 and a gain score of 0.65. All participants successfully created Instagram Business and WhatsApp Business accounts, while 60% uploaded their products to Shopee. Overall, this program shows that smartphone-based digital branding and marketplace training can effectively improve women’s digital marketing capacity in semi-formal organizations
Financial Determinants of Tax Aggressiveness and the Moderating Role of Market Reaction: Evidence from Indonesia's Energy Sector Sri Sulistyowati; Eva Dewi Kurnia
Jurnal Penelitian dan Pengabdian Masyarakat Vol. 4 No. 3 (2026): August 2026 In Press
Publisher : Yayasan Pondok Pesantren Sunan Bonang Tuban

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61231/ygexd717

Abstract

This study examines the financial determinants of tax aggressiveness and the moderating role of market reaction among energy companies listed on the Indonesia Stock Exchange during 2020–2023. Drawing on agency and political cost theories, it investigates the effects of capital intensity, leverage, profitability, and liquidity on tax aggressiveness, with market reaction (Tobin's Q) as a moderating variable. Panel data from 46 firms (182 firm-year observations) were analysed using quantile regression at Q25, Q50, and Q75. The results show that liquidity consistently reduces tax aggressiveness, whereas capital intensity is significant only among the most aggressive firms. Leverage and profitability have no significant effect. Market reaction moderates the relationships between leverage, liquidity, and tax aggressiveness at the lower and median quantiles, but these effects disappear at the highest quantile. The findings reveal heterogeneous patterns of tax aggressiveness and suggest that market mechanisms alone are insufficient to constrain tax aggressiveness in capital-intensive firms. 
Co-Authors Devi Permatasari Eva Dewi Kurnia Naila Najihah Pramayshella Desma Anggraeni Putra Adam Ridwan Ari Ramadan