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All Journal Kompak : Jurnal Ilmiah Komputerisasi Akuntansi Journal of Accounting and Investment Jurnal Ekonomi Pembangunan: Kajian Masalah Ekonomi dan Pembangunan JABE (Journal of Accounting and Business Education) Riset Akuntansi dan Keuangan Indonesia Akuisisi : Jurnal Akuntansi Jurnal Ekonomi Pembangunan STIE Muhammadiyah Palopo Equilibrium: Jurnal Ilmiah Ekonomi, Manajemen dan Akuntansi Jurnal Akuntansi STIE Muhammadiyah Palopo Journal of Accounting Science Journal of Economic, Bussines and Accounting (COSTING) SEIKO : Journal of Management & Business Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan JURNAL MANAJEMEN BISNIS EKUITAS (Jurnal Ekonomi dan Keuangan) Jurnal Mantik JAZ: Jurnal Akuntansi Unihaz International Journal of Economics Development Research (IJEDR) Management Studies and Entrepreneurship Journal (MSEJ) Jurnal Ilmiah Akuntansi Kesatuan Abdi Kami : Jurnal Pengabdian Kepada Masyarakat Jurnal Pesut : Pengabdian untuk Kesejahteraan Umat Jurnal Ekonomi dan Manajemen Abdi Psikonomi International Journal of Management Science and Information Technology (IJMSIT) Journal of Accounting and Finance Management (JAFM) Prosiding University Research Colloquium Jurnal Informasi, Perpajakan, Akuntansi, dan Keuangan Publik JRAP (Jurnal Riset Akuntansi dan Perpajakan) Innovative: Journal Of Social Science Research JIM: Jurnal Ilmiah Mahasiswa Pendidikan Sejarah Majapahit Journal of Islamic Finance dan Management Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Majapahit Journal of Islamic Finance dan Management Riset Akuntansi dan Keuangan Indonesia Jurnal pengembangan pendidikan akuntansi dan keuangan Financial and Accounting Indonesian Research ABDI KAMI: Jurnal Pengabdian Kepada Masyarakat
Putri, Eskasari
Universitas Muhammadiyah Surakarta
Religion Aerospace Engineering Agriculture, Biological Sciences & Forestry Humanities Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Earth & Planetary Sciences Economics, Econometrics & Finance Education Environmental Science Health Professions Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Medicine & Pharmacology Public Health Social Sciences Other

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Analisis Pengaruh Kinerja Keuangan, Ukuran Perusahaan dan Umur Perusahaan Terhadap Financial Distress (Studi Kasus Perusahaan Manufaktur Sub Sektor Makanan dan Minuman Tahun 2018-2021) Asysyafa, Farradisha Husna; Putri*, Eskasari
JIM: Jurnal Ilmiah Mahasiswa Pendidikan Sejarah Vol 8, No 4 (2023): Agustus, Social Religious, History of low, Social Econmic and Humanities
Publisher : Universitas Syiah Kuala

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24815/jimps.v8i4.26656

Abstract

Penelitian ini bertujuan untuk menganalisis dan mengetahui pengaruh kinerja keuangan, ukuran perusahaan dan umur perusahaan terhadap financial distress studi kasus perusahaan manufaktur sub sector makanan dan minuman tahun 2018-2021. Data yang digunakan dalam penelitian ini yaitu data sekunder berupa laporan keuangan perusahaan manufaktur sub sektor makanan dan minuman tahun 2018-2021. Pengambilan sampel penelitian ini dengan metode purposive sampling dan diperoleh data 60. Variabel dependen financial distress diproxykan dengan Z-SCORE Variabel kinerja keuangan berupa profitabilitas diproxykan dengan ROA, Likuiditas diproxykan dengan CR, Leverage diproxykan dengan DAR, Ukuran Perusahaan diproxykan dengan SIZE, dan Umur Perusahaan diproxykan dengan UMUR. Uji normaltias menggunakan one sampel Kolmogorov-Smirnov Test yang menunjukkan bahwa berdistribusi normal. Hasil penelitian menemukan bahwa profitabilitas, likuiditas, leverage, ukuran perusahaan dan umur perusahaan berpengaruh terhadap financial distress.
Analisis Akuntansi Pertanggungjawaban, Kompetensi Kerja, Disiplin Kerja, dan Motivasi Kerja Terhadap Kinerja Perusahaan Pada PT. BPR Mulyo Raharjo Magetan A'mala, Fitria Fauzia; Putri, Eskasari
Innovative: Journal Of Social Science Research Vol. 4 No. 2 (2024): Innovative: Journal Of Social Science Research
Publisher : Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/innovative.v4i2.9992

Abstract

Penelitian ini bertujuan untuk menganalisis analisis akuntansi pertanggungjawaban, kompetensi kerja, disiplin kerja, dan motivasi kerja terhadap kinerja perusahaan pada PT.BPR mulyo raharjo Magetan. Penelitian ini dilakukan dengan cara menyebar kuesioner kepada responden yaitu seluruh karyawan yang bekerja di PT. BPR Mulyo Raharjo di Kabupaten Magetan. Pelaksanaan penelitian ini meliputi penyebaran kuesioner dengan mendatangi PT. BPR secara langsung oleh peneliti dan kemudian membagikan kuesioner kepada responden (seluruh karyawan). Metode pengambilan sampel yaitu dengan menggunakan metode purposive sampling. Hasil penelitian memberikan bukti empiris bahwa akuntansi pertanggungjawaban tidak berpengaruh signifikan terhadap kinerja, sedangkan kompetensi kerja, disiplin kerja, dan motivasi kerja berpengaruh signifikan terhadap kinerja.
Peran Literasi Keuangan, Risk Tolerance, Overconfidence Serta Financial Technology dalam Mendorong Keputusan Investasi Kulintang, Amelia; Putri, Eskasari
JRAP (Jurnal Riset Akuntansi dan Perpajakan) Vol. 11 No. 1 (2024): Januari - Juni
Publisher : Magister Akuntansi Universitas Pancasila

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35838/jrap.2024.011.01.04

Abstract

This research explores the roles of financial literacy, risk tolerance, overconfidence, and financial technology in investment decision-making. The conceptual framework is grounded in prospect theory, particularly in the context of investment decisions. A quantitative research method using a questionnaire was employed to collect primary data from an active student sample of the Faculty of Economics and Business at Universitas Muhammadiyah Surakarta. A total of 110 participating students served as research respondents. The collected data were processed and analyzed descriptively and inferentially. The research results indicate that financial literacy, risk tolerance, overconfidence, and financial technology collectively play significant roles in influencing investment decisions. Among these factors, overconfidence was identified as the most influential at a dominance level. These findings have crucial implications for enhancing investors' understanding of the capital market, refining more precise investment strategies, and minimizing risks. Therefore, this research contributes to directing attention toward the aspects of financial and psychological literacy in investment decision-making, in conjunction with the advancements in financial technology.A better understanding of these variables can aid in optimizing investment decisions in the capital market, providing a foundation for the development of financial literacy programs, and adopting more effective approaches in managing investment risks.
Pengaruh Kompetensi Sumber Daya Manusia, Pengetahuan Akuntansi, Tingkat Pendidikan, Motivasi Kerja, dan Pengalaman Kerja Terhadap Pembuatan Laporan Keuangan UMKM di Kecamatan Tambakromo Kabupaten Pati Annisa Fitrotun Nadhiroh; Putri, Eskasari
El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Vol. 6 No. 2 (2025): El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/elmal.v6i2.7151

Abstract

This study aims to measure the influence of human resource competence, accounting knowledge, education level, work motivation, and work experience on the preparation of financial reports in Micro, Small, and Medium Enterprises (MSMEs) in Tambakromo District, Pati Regency. Research data were collected by distributing questionnaires to 101 respondents who were MSME actors in the area. Data analysis was carried out using multiple linear regression methods to test the relationship between independent variables and dependent variables. The results of the study showed that human resource competence had a significant negative effect on the preparation of financial reports, while accounting knowledge, work motivation, and work experience had a significant positive effect. On the other hand, education level did not show a significant effect on the preparation of financial reports.
PELATIHAN PENINGKATAN KUALITAS SOHUN SEBAGAI PRODUK UNGGULAN DESA PUCANG MILIRAN, KECAMATAN TULUNG KABUPATEN KLATEN Eskasari Putri; Christiana Shinta Indhiarti; Wayan Novitasari
ABDI KAMI: Jurnal Pengabdian Kepada Masyarakat Vol. 3 No. 2 (2020): (Oktober 2020)
Publisher : LPPM Institut Agama Islam (IAI) Ibrahimy Genteng Banyuwangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29062/abdi_kami.v3i2.340

Abstract

Society dedication of UMS aims to upgarade the prosperty society through increasing of comprehension society about how to make Sohun that are hygienic, clean, and healty to be more competitive.The Benefits of this society dedication are quality upgrading of Sohun for the best product of Pucangmiliran Village, Tulung District, Klaten Regency. The benefits of this society dedication are directed to business continuity in a sustainable business world so that the standard of living society and the prosperity society are resolved. Collaboration society methods with lecture, training, and discussions. The training will be do for six month.
Pengaruh Kebijakan Dividen, Profitabilitas, Likuiditas, Dan Ukuran Perusahaan Terhadap Nilai Perusahaan Sebagai Dasar Investasi Eskasari Putri; Rofi Dian Pratama; Ashar Muhammad Akbar
Financial and Accounting Indonesian Research Vol. 2 No. 1 (2022): Financial and Accounting Indonesian Research
Publisher : Program Studi Akuntansi Unimuda Sorong

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36232/fair.v2i1.1324

Abstract

Penelitian ini bertujuan untuk menguji Pengaruh Kebijakan Dividen, Profitabilitas, Likuiditas, dan Ukuran Perusahaan Terhadap Nilai Perusahaan Sebagai Dasar Investasi. Penelitian ini adalah penelitian kuantitatif dimana sumber data yang digunakan adalah data sekunder, maka metode pengumpulan data menggunakan metode dokumentasi. Populasi yang digunakan dalam penelitian ini adalah perusahaan-perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia pada Tahun 2017-2019. Data tersebut diperoleh dari data yang sudah dipublikasikan melalui website resmi Bursa Efek Indonesia yaitu www.idx.co.id. Teknik sampel yang digunakan dalam penelitian ini adalah metode purposive sampling. data diolah menggunakan program SPSS 21. Didapatkan hasil kebijakan dividen (DPR) dan likuiditas (CR) tidak berpengaruh terhadap nilai perusahaan sedangkan profitabilitas (ROA) dan ukuran perusahaan (SIZE) berpengaruh terhadap nilai perusahaan.
Ukuran Perusahaan, Leverage, Profitabilitas dan Tingkat Konservatisme Akuntansi Eskasari Putri; Almas Dhiya Hadinata; Ashar Mukhammad Akbar
Financial and Accounting Indonesian Research Vol. 2 No. 2 (2022): Financial and Accounting Indonesian Research
Publisher : Program Studi Akuntansi Unimuda Sorong

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36232/fair.v2i2.1335

Abstract

Laporan keuangan merupakan gambaran kinerja suatu perusahaan. Manajemen diberikan fleksibilitas dalam memilih metode akuntansi yang digunakan salah satunya dengan menerapkan konservatisme akuntansi. Penelitian ini membahas tentang pengaruh ukuran perusahaan (SIZE), leverage (LEV), dan profitabilitas (ROA) terhadap tingkat konservatisme akuntansi (CONNACC) dalam perusahaan food and beverage yang terdaftar di BEI tahun 2017-2020. Teori yang digunakan dalam penelitian ini adalah teori sinyal. Penelitian ini menggunakan teknik purposive sampling. Populasi sebanyak 26 perusahaan dengan jumlah sampel per tahun 14 perusahaan. Teknik analisis data yang digunakan adalah regresi linier berganda. Hasil penelitian menunjukkan bahwa secara parsial ukuran perusahaan tidak berpengaruh dan tidak signifikan terhadap tingkat konservatisme akuntansi dengan nilai signifikansi sebesar 0,648. Untuk variabel leverage berpengaruh positif dan signifikan terhadap tingkat konservatisme akuntansi dengan nilai signifikansi 0,001. Sedangkan variabel profitabilitas berpengaruh positif dan signifikansi terhadap tingkat konservatisme akuntansi dengan nilai signifikansi sebesar 0,000.
Dynamic Capability Theory: Digital Transformation as a Sustainable Competitive Performance Strategy for MSMEs Eskasari Putri; Ashar Mukhammad Akbar; Tariq Tawfeeq Yousif Alabdullah; Kholid Jundi Ar-Ridho; Arief Surya Adhi; Windi Amelia Adindaningtyas Putri
Riset Akuntansi dan Keuangan Indonesia Vol. 10 No. 3 (2025): Riset Akuntansi dan Keuangan Indonesia
Publisher : Universitas Muhammadiyah Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23917/reaksi.v10i3.5345

Abstract

This study examines the influence of information technology (IT) infrastructure capabilities, business and IT planning capabilities, proactive attitudes toward IT on digital transformation, and their impact on the sustainable competitive performance of MSMEs in Indonesia. This study uses a quantitative approach with data collection through a questionnaire with 783 MSME respondents. Data analysis uses the Partial Least Squares Structural Equation Modeling (PLS-SEM) method. The results show that IT infrastructure capabilities, business and IT planning capabilities, and proactive attitudes toward IT have a positive and significant influence on digital transformation. Furthermore, digital transformation has also been shown to have a significant influence in improving sustainable competitive performance, such as productivity, operational efficiency, and customer relationships. These findings emphasize the importance of synergy between strategic planning and technological readiness, as well as a proactive digital culture in the MSME environment. This study provides empirical contributions from the context of developing countries and offers practical recommendations for stakeholders in promoting MSME digital readiness.
E FILLING ADOPTION AND TAX COMPLIANCE: A STUDY OF GENERATION Z THROUGH THE FIVE CONSTRUCTS OF THE TECHNOLOGY ACCEPTANCE MODEL Putri, Eskasari; Elfreda, Khanzanorra
JURNAL INFORMASI, PERPAJAKAN, AKUNTANSI, DAN KEUANGAN PUBLIK Vol. 21 No. 1 (2026): JANUARI
Publisher : LEMBAGA PENERBIT FAKULTAS EKONOMI DAN BISNIS UNIVERSITAS TRISAKTI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25105/jipak.v21i1.24746

Abstract

This study aims to examine the factors that influence the adoption and acceptance of e-Filing among Generation Z taxpayers using the five constructs of the Technology Acceptance Model (TAM), including perceived ease of use, perceived usefulness, attitude toward use, behavioral intention to use, and actual system use (taxpayers’ compliance). The determination of sample size in this study refers to Roscoe (1976), who suggests that an appropriate sample size for multivariate research ranges from 30 to 500 respondents. This study applies a quantitative approach, with primary data collected through an online questionnaire distributed to 250 active registered taxpayers. Data were processed and analyzed using the PLS-SEM method with SmartPLS version 3. The results showed that Perceived Ease of Use (PE) has a significant effect on Perceived Usefulness (PU). Perceived Ease of Use (PE) and Perceived Usefulness (PU) positively influence Attitude Toward Use (ATU), which then has a positive effect on Behavioral Intention to Use (BI). Finally, Behavioral Intention to Use (BI) positively affects Actual System Use (KWP), reflected by taxpayer compliance in using e-Filing. The implication of this study is that both the Directorate General of Taxes (DGT) and related practitioners in charge of making tax policies should not focus only on administrative efficiency, but also consider Generation Z’s characteristics as Digital Natives, as this demographic segment has the potential to improve tax compliance and increase national state revenue.
Pengaruh Persepsi Kegunaan, Persepsi Kemudahan, Faktor Sosial, Kualitas Pelayanan Fiskus, dan Dampak Penggunaan terhadap Minat menggunakan E-Filling: Studi Kasus Wajib Pajak Orang Pribadi di KPP Surakarta Arum Putri Utami; Eskasari Putri
Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Vol. 7 No. 8 (2025): Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/alkharaj.v7i8.9650

Abstract

This study aims to examine the effect of perceived usefulness, perceived ease of use, social factors, tax officer service quality, and usage impact on individual taxpayers’ intention to use e-filing at the Surakarta Primary Tax Office. A quantitative method with purposive sampling was applied to 110 respondents, and data were analyzed using multiple linear regression. The simultaneous test revealed that all independent variables significantly affected the intention to use e-filing (F = 38.816; Sig. = 0.000). The partial test showed that perceived ease of use (β = 0.321; Sig. = 0.000), tax officer service quality (β = 0.249; Sig. = 0.003), and usage impact (β = 0.372; Sig. = 0.001) had a significant positive effect, while perceived usefulness (β = -0.073; Sig. = 0.535) and social factors (β = 0.040; Sig. = 0.360) had no significant effect. The coefficient of determination indicated an Adjusted R² of 0.656, meaning that 65.6% of the variation in intention to use e-filing was explained by the independent variables. These results highlight the critical role of system ease of use, tax officer service quality, and tangible benefits in promoting e-filing adoption.
Co-Authors A'mala, Fitria Fauzia Abid Ramadhan Afiifah, Vicka Juan Aflit Nuryulia Praswati Aini Nur Laila Airlangga Firdan Jagad Pratama Akbar, Ashar Muhammad Akbar, Ashar Mukhammad Alfian Wulandari Almas Dhiya Hadinata Ananda, Hendi Diva Anastasya Ayu Swacahayawati Andrian Nur Novianto Anisah Fitriyani Annisa Fitrotun Nadhiroh Anton Agus Setyawan Ardiningrum, Bunga Naifa Ari Putra Andita Arief Budhi Dharma Arief Budhi Dharma Arief Surya Adhi Arista Eka Pramudita Arum Putri Utami Ashar Muhammad Akbar Ashar Mukhammad Akbar Ashar Mukhammad Akbar Ashar Mukhammad Akbar Asysyafa, Farradisha Husna Azzuhrufi, Faradis Akbar BANDI BANDI Banu Witono Bayu Tri Cahya Bunga Naifa Ardiningrum Christiana Shinta Indhiarti Christiana Shinta Indhiarti Dewi Kartika Sari Dharma, Arief Budhi Dhita Amalia Putri Dyana Madyaratri Elfreda, Khanzanorra Eny Kusumawati Eny Kusumawati Erma Setiawati Essia Ries Ahmed Essia Ries Ahmed Evi Dewi Kusumawati Fajar Romadhoni Farradisha Husna Asysyafa Fatchan Achyani Fatchan, Fuad Hudaya Febrian Giffary Hadinata, Almas Dhiya Handayani, Meiga Trisna Hasan Ahmed Almashhadani Heppy Purbasari Hepy Adityarini Ika Putri Yuliantoro Ilham Nuryana Fatchan Ilham Nuryana Fatchan Indhiarti, Christiana Shinta Kholid Jundi Ar-Ridho Kholid Jundi Ar-Ridho Kulintang, Amelia Kusumawati, Evi Dewi Lovita Lovita Lovita, L Luki Eko Wahyudi Lutfi Ardhani Luthfi Zamakhsyari Mahameru Rosy Rochmatullah Marcella Hemalia Anggraini Meiga Trisna Handayani Mohammed Almashhadani Muhammad Danang Adriyanto Mujiyati Mukhammad Akbar, Ashar Nalal Muna Nanda Devista Devista Nashirotun Nisa Nurharjanti Nelly Purnama Sari Ningsih, Bella Sonia Tali Setya Nisa Nurharjanti, Nashirotun Noer Sasongko Nova Ramadani Novianto, Andrian Nur Nursiam, N Nursiam, Nursiam Octavia Rosa Indriana Oktavia Anggi Ariyani Oktaviani, Silvia Melinda Ovi Itsnaini Ulynnuha Permata Dewi , Indah Pratama, Rofi Dian Purwanti, Noer Indach Putri, Bella Danita Qodri Royani Raghad Almashhadani Raisa Tanjung Sari, Della Rasya Diva Kirana Reni Susilo Wati Rina Trisnawati Rofi Dian Pratama Rofi Febriyani Rosa Indriana, Octavia Safari Dwi Wardati Safira Ardina Putri Salma Badriyah Sara Kadhim Yousif Sari, Novi Puspita Silvia Melinda Oktaviani Tariq Tawfeeq Yousif Alabdullah Tariq Tawfeeq Yousif Alabdullah Taufiq Arifin W., Wahyono Wahyono Wahyono Wahyono Wahyono Wahyu Widardjo Wahyudi, Luki Eko Wardati, Safari Dwi Wayan Novitasari Windi Amelia Adindaningtyas Putri Yuli Tri Cahyono Yuliantoro, Ika Putri