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All Journal Jurnal Hortikultura Indonesia (JHI) International Journal of Economics, Business and Accounting Research (IJEBAR) Media Akuntansi Budimas : Jurnal Pengabdian Masyarakat Jurnal Ilmiah Keuangan Akuntansi Bisnis El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Jurnal Pajak dan Analisis Ekonomi Syariah Indonesian Journal of Education and Social Humanities Journal of Ekonomics, Finance, and Management Studies Jurnal Pertanian Agros Proceeding of The International Conference on Management, Entrepreneurship, and Business
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Religion Agriculture, Biological Sciences & Forestry Humanities Civil Engineering, Building, Construction & Architecture Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Industrial & Manufacturing Engineering Social Sciences Other

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Journal : Jurnal Ilmiah Keuangan Akuntansi Bisnis

 1 
Pengaruh Pelatihan, Pendidikan, dan Pengalaman Kerja terhadap Efektivitas Sistem Informasi Akuntansi Kartikasari, Octavia Dwi; Dewi, Maya Widyana; Suprihati
Jurnal Ilmiah Keuangan Akuntansi Bisnis Vol 3 No 3 (2024): Jurnal Ilmiah Keuangan Akuntansi Bisnis
Publisher : Nur Science Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53088/jikab.v3i3.91

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh pengalaman kerja, pelatihan, dan pendidikan terhadap efektivitas penggunaan Sistem Informasi Akuntansi (SIA) di Kantor Kecamatan Delanggu, Klaten. Data primer digunakan dengan melibatkan 42 responden yang terlibat langsung dalam sistem informasi akuntansi. Metode analisis yang digunakan mencakup uji kualitas data, uji asumsi klasik, dan regresi linier berganda. Hasil penelitian menunjukkan bahwa pengalaman kerja, pelatihan, dan pendidikan, baik secara parsial maupun simultan, memiliki pengaruh signifikan terhadap efektivitas penggunaan SIA. Uji F menunjukkan bahwa ketiga variabel independen secara simultan mempengaruhi efektivitas SIA dengan signifikan. Uji T mengonfirmasi bahwa setiap variabel secara individu juga berpengaruh positif terhadap efektivitas SIA. Koefisien determinasi (R²) menunjukkan bahwa 87,7% variasi dalam efektivitas SIA dapat dijelaskan oleh pengalaman kerja, pelatihan, dan pendidikan, sementara 12,3% sisanya dipengaruhi oleh faktor lain. Penelitian ini menyarankan peningkatan pelatihan dan pendidikan rutin untuk meningkatkan efektivitas penggunaan SIA di masa mendatang.
Pengaruh Pengetahuan Perpajakan, Pelayanan Fiskus, Dan Sanksi Pajak Terhadap Kepatuhan Wajib Pajak Dalam Membayar Pajak Bumi Dan Bangunan Di Desa Kadokan Putriana, Rista; Suprihati; Samanto, Hadi
Jurnal Ilmiah Keuangan Akuntansi Bisnis Vol 4 No 2 (2025): Jurnal Ilmiah Keuangan Akuntansi Bisnis
Publisher : Nur Science Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53088/jikab.v4i2.132

Abstract

This study aims to examine the influence of tax knowledge, tax officer services, and tax sanctions on taxpayer compliance in paying Land and Building Tax (PBB) in Kadokan Village. A quantitative approach was applied using a simple random sampling method. The sample consisted of 95 taxpayers drawn from a total population of 1,720. Primary data were collected through questionnaires and analyzed using validity and reliability tests, classical assumption tests, multiple linear regression, as well as t-test and F-test with SPSS version 23. The findings reveal that tax knowledge has a significant positive effect on taxpayer compliance, while tax officer services and tax sanctions show no significant effect. The coefficient of determination (Adjusted R²) of 15.4% indicates that most of the variation in taxpayer compliance is explained by factors outside the tested variables. These results highlight the importance of tax education and outreach programs in enhancing taxpayer compliance with local tax obligations.
Kinerja Instansi Pemerintah Daerah Berdasarkan Pengaruh Akuntabilitas Dana BOK, Mutu Pelayanan Publik, dan Komitmen Organisasi terhadap Kinerja Puskesmas : (Studi Kasus pada Puskesmas Grogol, Sukoharjo) Armawandani, Anisa; Dewi, Maya Widyana; Suprihati
Jurnal Ilmiah Keuangan Akuntansi Bisnis Vol 4 No 3 (2025): Jurnal Ilmiah Keuangan Akuntansi Bisnis
Publisher : Nur Science Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53088/jikab.v4i3.139

Abstract

This study aims to analyze the effect of accountability in managing the Health Operational Assistance (BOK) fund, public service quality, and organizational commitment on the performance of local government institutions at Puskesmas Grogol, Sukoharjo Regency. A quantitative approach was employed with 55 respondents selected through probability sampling. Data were collected using a Likert-scale questionnaire and analyzed through multiple linear regression. The results indicate that accountability and organizational commitment have a significant positive effect on employee performance, whereas public service quality has no significant effect. Simultaneously, the three variables affect performance with an adjusted R² value of 0.321. These findings emphasize that improving public institution performance is not solely determined by service quality but also by strong accountability systems and employee commitment. This study provides practical implications for local governments to strengthen public fund management and foster a committed work culture to enhance the quality of public health services.
Implementasi Tax Planning PPH Badan Atas Peredaran Bruto Sesuai PP No 55 Tahun 2022: (Studi Kasus PT. XYZ) Fauziyyah, Ulfah; Suprihati; Rukmini
Jurnal Ilmiah Keuangan Akuntansi Bisnis Vol 4 No 3 (2025): Jurnal Ilmiah Keuangan Akuntansi Bisnis
Publisher : Nur Science Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53088/jikab.v4i3.142

Abstract

This study aims to analyze, evaluate, and compare the efficiency of corporate income tax burdens between the application of the Final Income Tax rate of 0.5% under Government Regulation No. 55 of 2022 and the general corporate tax rate stipulated in Article 17 with the facility of Article 31E of the Income Tax Law at PT. XYZ, a printing company with annual gross turnover below IDR 4.8 billion. The research employs a descriptive qualitative approach using the company’s 2022 financial statements and related tax documents as primary data. The results reveal that applying the final tax rate leads to tax payable of IDR 8,370,000, significantly lower than the general rate of IDR 20,976,395, creating a difference of IDR 12,606,395. In addition to financial efficiency, the final tax rate offers administrative simplicity as it does not require complex fiscal reconciliation. Nevertheless, the use of the final tax rate is limited to three years for limited liability companies, meaning the firm must prepare strategies for transitioning to the general tax regime in the future. These findings highlight that lawful and strategic tax planning is crucial to enhance financial efficiency while ensuring long-term compliance.
Determinasi Profitabilitas Perusahaan: Studi Empiris atas Modal Kerja, Leverage, dan Pertumbuhan Penjualan di Industri Barang Konsumsi BEI 2019–2022 Putri, Viona Tia; Suprihati; Utami, Wikan Budi
Jurnal Ilmiah Keuangan Akuntansi Bisnis Vol 4 No 1 (2025): Jurnal Ilmiah Keuangan Akuntansi Bisnis
Publisher : Nur Science Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53088/jikab.v4i1.116

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh perputaran modal kerja, leverage, dan pertumbuhan penjualan terhadap profitabilitas perusahaan manufaktur sub sektor industri barang konsumsi yang terdaftar di Bursa Efek Indonesia (BEI) selama periode 2019–2022. Penelitian menggunakan data sekunder dari laporan keuangan 20 perusahaan yang dipilih melalui teknik purposive sampling. Analisis dilakukan dengan regresi linear berganda disertai uji asumsi klasik. Hasil penelitian menunjukkan bahwa leverage berpengaruh negatif signifikan terhadap profitabilitas, sedangkan perputaran modal kerja dan pertumbuhan penjualan tidak berpengaruh signifikan. Temuan ini mengindikasikan bahwa peningkatan penggunaan utang (leverage) secara tidak proporsional dapat menekan laba perusahaan, sementara efisiensi modal kerja dan peningkatan penjualan belum cukup efektif dalam mendorong profitabilitas selama periode pengamatan. Nilai adjusted R² sebesar 0,596 menunjukkan bahwa ketiga variabel independen menjelaskan 59,6% variasi profitabilitas.
Co-Authors Agus Subekti Armawandani, Anisa Arnol Tamo Ama Basuki Sri Rahayu Budiarto, Gatot BUDIYONO Dafa Putra Wijaya Darmanto Darmanto Darmanto Dwi Septiana Wulandari Dzikriya Syukriyana ENDANG PUDJIHARTATI Fany Nur Zabrina Fauziyyah, Ulfah Hadi Samanto, Hadi Heri Margono Iin Emy Prastiwi Iin Emy Prastiwi, Iin Emy Indra Lila Kusuma Itsna Aufa Syafiqoti As-Sholikhah Kartikasari, Octavia Dwi Living Ikhsaniyah LMS Kristiyanti, LMS Lubis, Monang Maya Widyana Dewi Merliana Dewi Astuti Nathania Regita Cahyani Pasaribu, Tilam Purwanto Putri, Viona Tia Putriana, Rista Rika Rahmasari Rukmini Saputra, Alfa Sada Sri Lestari Yuli Prastyatini SUMADI SUMADI Supaporn Akkapin Utari Evy Cahyani Wikan Budi Utami Wilhelmus Datong Kelore