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All Journal Among Makarti Jurnal Akuntansi dan Pajak JAB (Jurnal Akuntansi & Bisnis) Jurnal Ilmu Manajemen dan Akuntansi Terapan Prima Ekonomika : Jurnal Ekonomi dan Bisnis Budimas : Jurnal Pengabdian Masyarakat Community Development Journal: Jurnal Pengabdian Masyarakat International Journal of Economy, Education and Entrepreneurship (IJE3) Jurnal Akuntansi dan Keuangan Berdikari : Jurnal Ekonomi dan Statistik Indonesia Jurnal Akuntansi, Manajemen, Bisnis dan Teknologi Research Fair Unisri Jurnal Rekognisi Akuntansi (JRA) Jurnal Pengabdian Mitra Masyarakat (JPMM) The Academy Of Management and Business (TAMB) Journal of Economics and Public Health E-Prosiding Seminar Nasional Manajemen dan Akuntansi STIE Semarang (SENMAS) Perwira Journal of Community Development (PJCD)
Nugroho, Prihasantyo Siswo
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Religion Agriculture, Biological Sciences & Forestry Humanities Automotive Engineering Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Health Professions Law, Crime, Criminology & Criminal Justice Medicine & Pharmacology Public Health Social Sciences Other

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PENGARUH STRUKTUR MODAL (DER), PROFITABILITAS (ROA) DAN UKURAN PERUSAHAAN (SIZE) TERHADAP NILAI PERUSAHAAN DENGAN VARIABEL MODERASI KEPEMILIKAN MANAJERIAL (Studi Pada Perusahaan Manufaktur di BEI Tahun 2014-2018)” Nugroho, Prihasantyo Siswo; Sumiyanti, Tri; Astuti, Ratna Puji
JAB (Jurnal Akuntansi & Bisnis) Vol 5, No 02 (2019): Vol. 5, No. 02 DESEMBER 2019
Publisher : JAB (Jurnal Akuntansi & Bisnis)

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

ABSTRACT The company's value is reflected in the company's stock price which is reflected in the bargaining power of the stock. Corporate growth is one indicator or measurement of how a company develops or grows within a certain period (Purwohandoko, 2017). The variables in this study are dependent variables: Firm Value, independent variables: Capital Structure, Company Size, Profitability, moderating variables: Managerial Ownership. This study aims to analyze the effect of capital structure, firm size, profitability on firm value with managerial ownership as moderating. The population in this study were all companies listed on the IDX totaling 596 companies. This study specializes in manufacturing companies in the Indonesia Stock Exchange with the study period starting from 2014 to 2018. The sample that can be examined in this study amounted to 195 companies. Based on the Moderating Regression Analysis analysis, the capital structure does not affect on firm value, firm size has a positive effect on firm value, profitability has a positive effect the value of the company. Whereas the moderating variable of managerial ownership is not capable of modifying all variables of capital structure, firm size and profitability of firm value.Keyword : Capital Structure, Company Size, Profitabilitas, Managerial Ownership, Firm Value
PENGARUH PERSONAL COST DAN TINGKAT KECURANGAN TERHADAP MINAT MELAKUKAN WHISTLEBLOWING DENGAN SIKAP TERHADAP WHISTLEBLOWING SEBAGAI VARIABEL MODERASI Panca Wahyuningsih; Siti Alliyah; Prihasantyo Siswo Nugroho
Jurnal Akuntansi dan Pajak Vol 22, No 2 (2022): JAP : Vol. 22, No. 2, Agustus 2021 - Januari 2022
Publisher : ITB AAS INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jap.v22i2.4273

Abstract

This study aims to examine the effect of personal cost, the level of fraud, on whistleblowing with an attitude towards whistleblowing as a moderating variable on the Auditor (Case Study on Public Accountant Firm Auditors in Semarang).This study uses primary data with a survey method obtained through a questionnaire. The population is the auditors who work at the Public Accounting Firm in Semarang. The number of samples of 120 respondents who were taken using purposive sampling technique. This research model is descriptive quantitative using explanatory research type. The data analysis technique used Partial Least Square (PLS).The results of the study partially show that personal cost has a significant positive effect on whistleblowing with a coefficient of 0.236 and a P value of 0.007, the level of fraud has a significant effect on whistleblowing with a variable coefficient value of 0.033 and a P value of 0.039. The attitude variable towards whistleblowing is not a moderating variable for the interaction between the personal cost variable and whistleblowing of 0.088 with a P value of 0.184 and the moderating variable for the interaction between the variable level of cheating and whistleblowing with a coefficient of 0.020 with a P value of 0.028.
PENGEMBANGAN KAWASAN WISATA DALAM UPAYA MENDUKUNG PENINGKATAN PEDAPATAN DESA MELALUI PERILAKU HERDING Prihasantyo Siswo Nugroho; Yuyun Ristianawati; Kiswoyo Kiswoyo
Jurnal Akuntansi dan Pajak Vol 22, No 2 (2022): JAP : Vol. 22, No. 2, Agustus 2021 - Januari 2022
Publisher : ITB AAS INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jap.v22i2.3838

Abstract

The aims of this research is to study the mindset of Herding's behavior on the income level of tourism objects through the results of tourism development in the Rest Area of Boja Kendal Village. In this study, 95 people/MSMEs. In this study, the authors used a purposive random sampling technique. The results of this study are herding behavior has a positive and significant effect on the income level of MSMEs in the Boja rest area tourist attraction. Herding behavior has no effect on tourism development decisions. The development of tourism objects has no effect on increasing income. Herding behavior has no significant effect on the income level of tourist objects through tourism area development decisions. So that the development of tourist areas is not able to mediate the influence of herding behavior on increasing MSME income in the Boja rest area tourist attraction. Keywords: Herding Behavior, Tourism Area Development, Income Increase
Pengembangan Kawasan Wisata pada Rest Area Boja dalam Mendukung Peningkatan Pedapatan Desa Melalui Perilaku Herding (Studi Kasus di Kawasan Wisata Rest Area Desa Boja, Kecamatan Boja, Kabupaten Kendal) Yuyun Ristianawati; Prihasantyo Siswo Nugroho; Kiswoyo
Jurnal Ekonomi Dan Statistik Indonesia Vol 1 No 3 (2021): Berdikari: Jurnal Ekonomi dan Statistik Indonesia (JESI)
Publisher : Future Science

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.11594/jesi.01.03.12

Abstract

The aims of this research is to study the mindset of Herding's behavior on the income level of tourism objects through the results of tourism development in the Rest Area of Boja Kendal Village. In this study, 95 people/MSMEs. In this study, the authors used a purposive random sampling technique. The results of this study are herding behavior has a positive and significant effect on the income level of MSMEs in the Boja rest area tourist attraction. Herding behavior has no effect on tourism development decisions. The development of tourism objects has no effect on increasing income. Herding behavior has no significant effect on the income level of tourist objects through tourism area development decisions. So that the development of tourist areas is not able to mediate the influence of herding behavior on increasing MSME income in the Boja rest area tourist attraction.
Peningkatan Kapasitas Teknis Desa Pengembangan Ekonomi Lokal Melalui BUMDes “GEMAR” Desa Parakan, Kendal Dhian Andanarini Minar Savitri; Prihasantyo Siswo Nugroho; Dian Kurniasari
BUDIMAS : JURNAL PENGABDIAN MASYARAKAT Vol 3, No 1 (2021): BUDIMAS : VOL. 03 NO. 01, 2021
Publisher : LPPM ITB AAS Indonesia Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/budimas.v3i1.1633

Abstract

Desa Parakan, Kecamatan Rowosari, Kabupaten Kendal mempunyai beberapa potensi yang bisa mengangkat perekonomian masyarakatnya. Desa Parakan memiliki lahan persawahan yang cukup luas kurang lebih 63 hektar dan 90 % masyarakatnya bermata pencaharian sebagai petani terutama padi, tetapi sejauh ini petani selalu dirugikan karena posisi tawar yang sangat lemah terutama pada saat panen besar. Maka dari itu, BUMDes “GEMAR” (Gerakan Ekonomi Masyarakat Kerakyatan), mengembangkan salah satu unit usaha yaitu Rice Mill. BUMDes merupakan instrument pendayagunaan ekonomi lokal dengan berbagai ragam jenis potensi. Pendayagunaan potensi ini terutama bertujuan untuk peningkatan kesejahteraan ekonomi warga desa melalui pengembangan usaha ekonomi warga. Disamping itu, keberadaan BUMDes juga memberikan sumbangan bagi peningkatan sumber pendapatan asli desa yang memungkinkan desa mampu melaksanakan pembangunan dan peningkatan kesejahteraan rakyat secara optimal. Hasil bumi dari Desa Parakan yang selama ini di beli oleh tengkulak dari dalam maupun luar desa dipasarkan di Desa lain, sehingga hasil bumi yang seharusnya untuk masyarakat untuk mencukupi kebutuhan perekonomian mereka sendiri menjadi kurang, dan pelaksanaan pengelolaan pasar Desa Parakan yang selama ini kurang profesional dan mengarah ke kesejahteraan masyarakat belum tercapai, peran dari BUMDesa yang belum maksimal untuk tempat sarana pelayanan serta manajemen potensi Desa belum sepenuhnya maksimal karena keterbatasan SDM dan lain-lain. Kata kunci: Ekonomi Lokal, BUMDes, Kapasitas Teknis Desa
GOOD CORPORATE GOVERNANCE AS A MODERATING VARIABLE IN THE IMPACT OF FINANCIAL PERFORMANCE ON COMPANY VALUES Dhian Andanarini Minar Savitri; Yuyun Ristianawati; Prihasantyo Siswo Nugroho; Astohar Astohar
International Journal of Economy, Education and Entrepreneurship Vol. 1 No. 2 (2021): International Journal of Economy, Education and Entrepreneurship
Publisher : Yayasan Education and Social Center

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53067/ije3.v1i2.11

Abstract

In the sector of the manufacturing industry that has gone public, the value of the company is very important to attract investors. One thing that is thought to affect the value of the company is financial performance. This study aims to determine the effect of financial performance on firm value with Good Corporate Governance as a moderating variable. In this study, financial performance is proxied by Return on Assets (ROA), firm value is proxied by Price to Book Value (PBV) and Good Corporate Governance is proxied using managerial ownership. The data in this study uses secondary data taken from the financial statements of manufacturing companies listed on the Indonesia Stock Exchange from 2017 to 2019. The results of this study indicate that financial performance has an effect on firm value, but Good Corporate Governance cannot moderate the effect of financial performance on firm value
PENGARUH PARTISIPASI ANGGARAN, KEJELASAN SASARAN ANGGARAN, DAN KOMITMEN ORGANISASI TERHADAP KINERJA MANAJERIAL KISWOYO KISWOYO; PRIHASANTYO SISWO NUGROHO; NOOR SALIM
JURNAL AKUNTANSI DAN KEUANGAN Vol 9 No 2 (2020): Jurnal Akuntansi dan Keuangan
Publisher : Fakultas Ekonomi Universitas Islam Indragiri

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32520/jak.v9i2.1311

Abstract

Tujuan penelitian ini adalah menganalisis: 1) pengaruh partisipasi anggaran terhadap kinerja manajerial; 2) pengaruh kejelasan sasaran anggaran terhadap kinerja manajerial; 3) pengaruh komitmen organisasi terhadap kinerja manajerial. Populasi yang akan digunakan dalam penelitian ini adalah Satuan Kerja Perangkat Daerah (SKPD) Provinsi Jawa Tengah, sedangkan sampel dalam penelitian ini adalah mulai dari staf, kepala seksi, kepala sub bagian, kepala bagian sampai pada kepala dinas yang terlibat dalam penyusunan anggaran dalam masing-masing SKPD Provinsi Jawa Tengah. Metode pemilihan sampel menggunakan random sampling karena sampel yang dipilih secara acak dengan memberikan kuesioner kepada SKPD yang ada di jajaran Pemerintah Daerah Provinsi Jawa Tengah yang terlibat dalam penyusunan anggaran, dengan alasan pada masing-masing SKPD memiliki berbagai tipe dengan tugas pokok yang berbeda-beda. Jumlah respondennya berjumlah 89 responden. Penelitian ini menjelaskan bahwa kinerja manajerial dapat dipengaruhi oleh beberapa faktor diantaranya partisipasi anggaran, kejelasan anggaran, dan komitmen organisasi. Hasil penelitian ini adalah 1) partisipasi anggaran berpengaruh positif terhadap kinerja manajerial; 2) kejelasan sasaran anggaran berpengaruh positif terhadap kinerja manajerial; 3) Komitmen organisasi tidak berpengaruh terhadap kinerja manajerial
Pengaruh Pengetahuan Perpajakan, Sanksi Perpajakan, dan Pelayanan Fiskus Terhadap Kepatuhan Wajib Pajak Diya Anggraeni Puspitasari; Prihasantyo Siswo
Jurnal Rekognisi Akuntansi Vol. 5 No. 2 (2021)
Publisher : Accounting Study Program, Faculty of Economics and Business

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (772.059 KB) | DOI: 10.34001/jra.v5i2.185

Abstract

The purpose of this study is to determine the effect of knowledge of taxation, tax sanctions, and special tax services on the compliance of individual taxpayers in carrying out their tax obligations, namely calculating, paying and reporting tax payable. The population in this study is the Individual Taxpayer (WPOP) in Gemilang Group. And the sample in this study is the population, which is 81 taxpayers. Data collection method with a questionnaire. The questionnaire was tested for validity and rebalance before collecting research data. The analysis technique in this study uses the classical assumption test, and multiple linear regression analysis. The results of this study indicate that tax knowledge has a negative effect on taxpayer compliance. This is evidenced by the value of the regression coefficient is negative -0.128 and tcount is smaller when compared to ttable (-0.909 <1.66515) at significance 0.000 <5%. Tax sanctions have a positive and significant impact on taxpayer compliance. This is evidenced by the positive value of the regression coefficient 0.336 and tcount is greater than the table (1.995> 1.66515) at significance 0.000 <5%. The tax authorities have a positive effect on taxpayer compliance. This is evidenced by the positive value of the regression coefficient 0.160 and the t-count is smaller when compared to the table (0.902 <1.66515) at significance 0.000 <5%.
PENGARUH AKUNTABILITAS, TRANSPARANSI, DAN PARTISIPASI MASYARAKAT TERHADAP PENGELOLAAN DANA DESA (Studi Kasus Pada 10 Pemerintah Desa di Kecamatan Tahunan Kabupaten Jepara) Prihasantyo Siswo Nugroho; Panca Wahyuningsih; Siti Alliyah
Jurnal Akuntansi dan Pajak Vol 23, No 1 (2022): JAP : Vol. 23, No. 1, Februari 2022 - Juli 2022
Publisher : ITB AAS INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jap.v23i1.5962

Abstract

The aim of this study to determine and analyze to determine and analyze the effect of accountability, transparency, and community participation on the management of village funds. The population used in this study were 10 village governments in Tahunan District, Jepara Regency. The research sample was taken using a purposive sampling method with 100 respondents consisting of community leaders in the village government in Tahunan District, Jepara Regency. The research data collection technique was carried out by giving questionnaires directly to 100 respondents who had been determined. The questionnaires were tested for validity and reliability before collecting research data. The data quality test used the classical assumption test which included normality test, multicollinearity test, and heteroscedasticity test. Analysis of the data used to test the hypothesis is multiple linear regression analysis, statistical test F (Goodness of Fit), partial t test, and test the coefficient of determination (Adjusted R Square). The results of this study indicate that accountability, transparency, and community participation have a positive and significant effect on the management of village funds. Keywords: Accountability, Transparency, Community Participation, Village Fund Management
PENGARUH LABA DAN KOMPONEN ARUS KAS TERHADAP ARUS KAS MASA DEPAN (Studi Kasus Pada Perusahaan Property and Real Estate yang Terdaftar di Bursa Efek Indonesia Periode tahun 2016 – 2020) Dhian Andanarini Minar Savitri; Prihasantyo Siswo Nugroho; Ahmad Ulin Nuha
Jurnal Akuntansi dan Pajak Vol 23, No 1 (2022): JAP : Vol. 23, No. 1, Februari 2022 - Juli 2022
Publisher : ITB AAS INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jap.v23i1.4559

Abstract

The purpose of this study is to examine and analyze gross profit, operating profit, net profit, operating cash flow, investment cash flow, financing cash flow to future cash flows in non-financial companies in the property and real estate sector listed on the Indonesia Stock Exchange. 2016-2020. The population that is the object of this study is non-financial companies in the property and real estate sector that are members of the Indonesia Stock Exchange during the 2016-2020 period, with a sampling method using purposive sampling. The analysis technique used is the classical assumption test which includes normality test, multicollinearity test, heteroscedasticity test and autocorrelation test. And the sample used in this study amounted to 28 companies, namely from non-financial companies in the property and real estate sector in the Indonesia Stock Exchange during the period 2016-2020. The results showed that: (1) Gross profit has no effect on future cash flows; (2) Operating profit has no effect on future cash flows; (3) Net income has no effect on future cash flows; (4) Operating cash flows have a positive and significant on future cash flows; (5) Investment cash flows have a negative and significant effect on future cash flows; (6) financing cash flows have a negative and significant effect on future cash flows.
Co-Authors Adhitya Yoga Prasetya Agus Rifai Ahmad Ulin Nuha Andriyanti Astohar Astohar Bayu Teguh Wibowo Dhian Andana Rini Minar Savitri DHIAN ANDANARINI MINAR SAVITRI Dian Kurniasari Dian Kurniasari Diya Anggraeni Puspitasari Kiswoyo Kiswoyo Kiswoyo Martini Martini Muhamad Saufi Che Rusuli Napitupulu, Joni Noor Salim Panca Wahyuningsih Prattana Srisuk Rahmania Mustahidda Rahul Bhandari Ratna Puji Astuti Ratna Puji Astuti, Ratna Puji Ristianawati, Yuyun Siti Alliyah Sugiharti Sumiyanti, Tri Tri Sumiyanti Tri Sumiyanti Turmudhi, Anis