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All Journal Jurnal Riset Akuntansi Aksioma INVEST : Jurnal Inovasi Bisnis dan Akuntansi Wiga : Jurnal Penelitian Ilmu Ekonomi Jurnal Manajemen, Akuntansi, Ekonomi JFAS : Journal of Finance and Accounting Studies
Lastianti, Siwidyah Desi
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Economics, Econometrics & Finance Social Sciences

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Traditional Role In The District Surabaya Lastianti, Siwidyah Desi
Wiga : Jurnal Penelitian Ilmu Ekonomi Vol. 9 No. 1 (2019): Maret 2019
Publisher : Institut Teknologi dan Bisnis Widya Gama Lumajang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (558.886 KB) | DOI: 10.30741/wiga.v9i1.427

Abstract

This study aims to determine: (1) the district government Surabaya in determining the block in Citra Niaga Market location Surabaya; (2) the implementation of the allotment of Block G-2; (3) increase in local revenues derived from market sectors. The data used is data 2003 to 2005 from the Office of Market and Regional Financial Management Agency Surabaya. Primary data has also used that data obtained from the heads of the market and traders in Citra Niaga Market Surabaya. The results of this research are: 1) the efforts made by the government in overcoming the problems Surabaya by: (a) re-creating the kiosks/stalls in block G-2 is optimal; (b) rearranging merchants to trade freely in the street Seroja to enter into site Citra Niaga Market Block G-2; (c) issuing policies related to the market environment is clean, beautiful and comfortable; (d) issue a policy concerning Retribution in block G-2, which is equal to the Retribution rates for merchants selling goods on the street Seroja (behind the market Citra Niaga), this will affect the selling price of goods sold by traders in the block G- 2 is equal to the selling price of the merchant on the street Seroja; (e) provides that a policy of cheap money installments for traders in block G-2 that will be able to attract other merchants to hire kiosk / Los block the G-2; (2) Contributions Retribution Citra Niaga to the PAD market is still small, need to be improved.
ANALISIS PENGENDALIAN INTERNAL TERHADAP PIUTANG DAGANG PADA PT. CENTRAPLAST INDONESIA Febriani, Fitria; Pratiwi, Yanna Eka; Lastianti, Siwidyah Desi
Jurnal Riset Akuntansi Vol 22 No 2 (2023): Jurnal Riset Akuntansi Aksioma, Desember 2023
Publisher : Jurusan Akuntansi Fakultas Ekonomi Dan Bisnis Universitas Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29303/aksioma.v22i2.226

Abstract

This study aims to determine and analyze the effectiveness of internal control over trade receivables at PT Centraplast Indonesia in accordance with COSO theory. The type of research used is descriptive qualitative research. The data sources used are primary data and secondary data obtained from interviews, observation and documentation. The data analysis technique in this study is triangulation analysis. The result of this study is that the internal control system for trade receivables at PT Centraplast Indonesia has not been able to run effectively. This means that the occurrence of accounts receivable problems at PT Centraplast Indonesia is not effective and is not immediately anticipated. PT. Centraplast Indonesia does not have a company internal control system designed to provide reasonable assurance regarding the achievement of objectives, and does not provide confidence in company operations, financial reporting. Keywords:Accounts receivable, Internal control
PENGARUH PENGETAHUAN PAJAK DAN PEMAHAAMAN PENERIMAAN DARI PAJAK BUMI DAN BANGUNAN TERHADAP KEPATUHAN WAJIB PAJAK Widayanti, Raharjeng; Pratiwi, Yanna Eka; Lastianti, Siwidyah Desi
Jurnal Riset Akuntansi Vol 22 No 2 (2023): Jurnal Riset Akuntansi Aksioma, Desember 2023
Publisher : Jurusan Akuntansi Fakultas Ekonomi Dan Bisnis Universitas Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29303/aksioma.v22i2.232

Abstract

Taxpayer compliance in paying PBB is determined by many factors. For example knowledge about taxes, ease of paying taxes, socialization of tax payments, and many more. This study aims to determine the effect of tax knowledge and understanding of revenue from land and building taxes on taxpayer compliance. The population in this study were all registered taxpayers in Kedamean District, Gresik Regency, East Java Province, totaling 46,807 taxpayers with a sample size of 348 respondents determined using the Issac table method. The instrument used to collect data was a questionnaire and analyzed with simple linear regression and multiple linear regression. The results of the study concluded that the taxpayer's knowledge of taxes and understanding of revenue from land and building tax independently had a positive effect on taxpayer compliance, as well as together.
Keahlian Auditor di Era Digital: Mengungkap Peran Mediasi Sekuensial Perceived Usefulness dan Perceived Ease of Use Digitalisasi Keuangan Lastianti, Siwidyah Desi
Jurnal Manajemen, Akuntansi, Ekonomi Vol. 4 No. 1 (2025): Jurnal Manajemen, Akuntansi, Ekonomi
Publisher : CV. Era Digital Nusantara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59066/jmae.v4i1.1234

Abstract

Penelitian ini bertujuan untuk mengungkap peran mediasi PU dan PEU dalam hubungan antara digitalisasi keuangan dan keahlian auditor. Penelitian ini penting untuk memahami bagaimana penersepsi kemudahan dan kegunaan digitalisasi keuangan dapat meningkatkan keahlian auditor di era digital. Metode kuantitatif kausalitas digunakan dengan memanfaatkan kuesioner digital yang dibagikan secara purposive pada 100 auditor di Surabaya yang pernah melakukan audit pada perusahaan dengan sistem keuangan digital. Analisis regresi dan jalur dilakukan memanfaatkan SmartPLS dengan metode resampling bootstrap. Ditemukan hasil bahwa digitalisasi keuangan berpengaruh positif namun tidak signifikan terhadap perceived usefulness dan perceived ease of use, begitu pula perceived usefulness dan perceived ease of use berpengaruh positif namun tidak signifikan terhadap keahlian auditor, sementara perceived ease of use berpengaruh positif signifikan terhadap perceived usefulness. Mediasi perceived usefulness dan perceived ease of use dalam pengaruh digitalisasi keuangan terhadap kompetensi auditor ditemukan juga berpengaruh positif namun tidak signifikan.
The Effect of Capital Structure and Company Size on Bonds in Pharmaceutical Companies listed on IDX in 2020 - 2023 Achrommico, Nehru Rizki; Wijayanto, Indra; Pratiwi, Yanna Eka; Lastianti, Siwidyah Desi; Budiarti, Ida
INVEST : Jurnal Inovasi Bisnis dan Akuntansi Vol. 6 No. 2 (2025): INVEST : Jurnal Inovasi Bisnis dan Akuntansi
Publisher : Lembaga Riset dan Inovasi Al-Matani

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55583/invest.v6i2.1535

Abstract

This research uses a qualitative method with an explanatory causality approach to see and examine the cause-and-effect relationship between variables, which includes the variables of capital structure, company size, and bonds. The purpose of this study is to analyze the effect of capital structure and company size on bond issuance in pharmaceutical companies listed on the IDX from 2020 to 2024. The results of this study indicate that capital structure has a positive but insignificant effect on bond issuance. Company size also shows a positive but insignificant effect. Large companies do have a greater capacity to issue bonds. Simultaneously, capital structure and firm size do not significantly affect bond issuance. These findings contribute to understanding the internal dynamics of companies in making funding decisions, especially related to bond issuance, and can be a reference for company management and investors in making strategic decisions in the future.
Analisis Arus Kas Operasi Dan Laba Terhadap Return Saham pada Perusahaan Manufaktur Cigarette Ulfa, Dewi Maria; Pratiwi, Yanna Eka; Lastianti, Siwidyah Desi
JFAS : Journal of Finance and Accounting Studies Vol. 6 No. 1 (2024): Februari
Publisher : Prodi Akuntansi, Fakultas Ekonomi, Universitas Hasyim Asy'ari Tebuireng Jombang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33752/jfas.v6i1.5954

Abstract

The purpose of this study is to analyze the effect of operating cash flow and profit on the investment results of cigarette manufacturing companies' shares on the Indonesia Stock Exchange 2019–2022. Secondary data were collected as part of quantitative research methodology. Cigarette manufacturing companies listed on the Indonesia Stock Exchange at the time constituted the study population. Purposive sampling is used to select research samples. The Structural Equation Model (SEM) - Partial Least Square (PLS) analysis approach was used in this study, and SmartPLS 3.0 software was used to handle the data. The findings show that operating cash flow has no noticeable impact on stock performance. This result shows that the value of stock investment returns is not significantly affected by the increase in revenue in cigarette manufacturing companies.Cash Flow
Co-Authors Achrommico, Nehru Rizki Budiarti, Ida Dewi Maria Ulfa, Dewi Maria Febriani, Fitria Pratiwi, Yanna Eka Widayanti, Raharjeng WIJAYANTO, INDRA