Article Per Year (5 Year)
p-Index From 2021 - 2026
9.456
P-Index
This Author published in this journals
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 Shirkah: Journal of Economics and Business JURNAL MANAJEMEN BISNIS Jurnal Mantik Al-Kharaj: Journal of Islamic Economic and Business 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 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 Journal of Ekonomics, Finance, and Management Studies 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

Published : 78 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 78 Documents
Search

 4   5   6   7   8 
Sustainable Business Training for MSMEs in Surakarta: Introduction to ESG, Fraud Prevention, and Strengthening Governance through Diversity Setiawati, Erma; Siti Aisyah Salim; Shinta Permata Sari; Eskasari Putri; Chania Aulia; Roostina Nugraheni Putri
Abdi Psikonomi Vol 6, No 3 (2025): Desember 2025
Publisher : Universitas Muhammadiyah Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23917/psikonomi.v6i3.14254

Abstract

The advancement of technology and globalization has significantly changed production methods and environmental conditions, bringing economic benefits while also creating challenges such as pollution and climate change. Therefore, MSMEs in Indonesia need to adopt more responsible and sustainable business practices by applying Environmental, Social, and Governance (ESG) principles, fraud prevention, and strengthened governance supported by diversity. This study discusses an ESG training program conducted by the community service team of Universitas Muhammadiyah Surakarta to help MSMEs understand ESG, prevent fraud, and build stronger governance within their organizations. The results show that although challenges still exist in implementing ESG and good governance, the training successfully improved the participants’ knowledge and capabilities, enabling MSMEs to compete more effectively in the modern business environment while contributing to environmental and social sustainability.
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.
Analysis of the Influence of Profitability, Company Size, and Business Risk on Capital Structure (A Study of Food and Beverage Companies Listed on the Indonesia Stock Exchange for the 2018-2022 Period) Ana Amalia Harnawan; Eskasari Putri
Al-Kharaj: Journal of Islamic Economic and Business Vol. 8 No. 1 (2026): All articles in this issue include authors from 3 countries of origin (Indonesi
Publisher : LP2M IAIN Palopo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24256/kharaj.v8i1.9715

Abstract

This study aims to analyze the effect of profitability, company size, and business risk on the capital structure of food and beverage companies listed on the Indonesia Stock Exchange for the 2018–2022 period. The study uses a quantitative approach with a multiple linear regression design. The population consists of food and beverage companies active on the IDX during that period. A sample of 17 companies was selected through a purposive sampling technique with the criteria of the company remaining listed, consistently publishing financial reports, not experiencing losses, and having complete data, resulting in 85 observations (17 companies × 5 years). Secondary data were obtained from financial reports on the official IDX website (www.idx.co.id) and company websites. The analysis includes descriptive statistics, classical assumption tests (normality, multicollinearity, heteroscedasticity, autocorrelation), and hypothesis testing (t-test, F-test, and coefficient of determination R²). The results show that companies with high profitability tend to be more flexible in managing their capital structure, while large companies rely more on internal funding, reducing their dependence on debt. Business risk is not a major determining factor in the food and beverage sector, which has stable demand. Consequently, company management can prioritize increasing profitability and managing company size to achieve an optimal capital structure, while operational risk can be managed through a product diversification strategy. Future research is recommended to add variables such as liquidity or asset structure and expand to other sectors for broader generalization.
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 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.
Integrating Digital Transformation, Internal Control, and Socio-Spiritual Values for Sustainable Competitive Performance of MSMEs Putri, Eskasari; Ramadhan, Abid; Akbar, Ashar Mukhammad; Wibawa, Mochammad Adhitya; Febriyanti, Rosa Indah; Prahastiwi, Aisyah Laras
Shirkah: Journal of Economics and Business Vol. 11 No. 1 (2026)
Publisher : Universitas Islam Negeri Raden Mas Said Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22515/shirkah.v11i1.988

Abstract

Despite extensive research on internal control, digital transformation, and socio-spiritual values, their integrated impact on the sustainable competitive performance of MSMEs remains underexplored, particularly in developing economies. This study aims to analyze the combined effects of internal control components, digital transformation, and socio-spiritual values on MSME performance in Indonesia. A quantitative approach was employed using a cross-sectional survey of 416 MSME actors in Central Java province, selected through purposive sampling. Data were analyzed using Structural Equation Modeling with Partial Least Squares (SEM-PLS). The findings reveal that all internal control elements, digital transformation, and socio-spiritual values have a positive and significant effect on sustainable competitive performance, with digital transformation emerging as the most influential factor, followed by monitoring activities and socio-spiritual values. These results point out the importance of integrating technological capability, effective governance, and value-based practices in strengthening MSME sustainability. The study extends the Resource-Based View and internal control framework by incorporating socio-spiritual values as strategic resources and offers practical guidance for developing adaptive and sustainable MSME strategies.
Pengaruh Tanggungjawab, Pendidikan, Tingkat Pelayanan, Dan Komunikasi Terhadap Partisipasi Masyarakat Dalam Pembayaran Pbb-P2 (Survei Pada Wajib Pajak Kecamatan Grogol Kabupaten Sukoharjo) Giffary, Febrian; Putri, Eskasari
SEIKO : Journal of Management & Business Vol 9, No 2 (2026)
Publisher : Program Pascasarjana STIE Amkop Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37531/sejaman.v9i2.11656

Abstract

Upaya penelitian ini berupaya menyelidiki dampak akuntabilitas, pendidikan, pemberian layanan, dan komunikasi terhadap keterlibatan publik dalam pembayaran PBB-P2. Fokus penelitian ini adalah Kantor Kecamatan Grogol di Kabupaten Sukoharjo. Variabel yang mempengaruhi termasuk akuntabilitas, pendidikan, pemberian layanan, dan komunikasi. Penelitian ini menggunakan metodologi survei menggunakan kuesioner. Data yang digunakan dalam penelitian ini bersifat kuantitatif. Sumber data utama untuk penyelidikan ini dikumpulkan langsung oleh peneliti dari responden. Populasi yang ditargetkan dalam penelitian ini mencakup semua penerima Pajak Tanah dan Bangunan Pedesaan dan Perkotaan (PBB-P2) di Kecamatan Grogol Kabupaten Sukoharjo, yang terdiri dari 14 desa. Sampel penelitian ini terdiri dari minimal 100 Wajib Pajak yang berada di Kecamatan Grogol Kabupaten Sukoharjo.
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 Adityarini, Hepy Adityarini Afiifah, Vicka Juan Aflit Nuryulia Praswati Aini Nur Laila Airlangga Firdan Jagad Pratama Akbar, Ashar Muhammad Akbar, Ashar Mukhammad Alfian Wulandari Almas Dhiya Hadinata Ana Amalia Harnawan Ananda, Hendi Diva Andrian Nur Novianto Anisah Fitriyani Annisa Fitrotun Nadhiroh 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 Asysyafa, Farradisha Husna Azzuhrufi, Faradis Akbar BANDI Banu Witono Bayu Tri Cahya Bunga Naifa Ardiningrum CHANIA AULIA Christiana Shinta Indhiarti Christiana Shinta Indhiarti Dewi Kartika Sari Dharma, Arief Budhi Dyana Madyaratri Elfreda, Khanzanorra Eny Kusumawati Eny Kusumawati Erma Setiawati Essia Ries Ahmed Essia Ries Ahmed Evi Dewi Kusumawati Evi Dewi Kusumawati Fajar Romadhoni Farradisha Husna Asysyafa Fatchan Achyani Fatchan, Fuad Hudaya Febriyanti, Rosa Indah Giffary, Febrian Hadinata, Almas Dhiya Handayani, Meiga Trisna Hasan Ahmed Almashhadani Heppy Purbasari Ika Putri Yuliantoro Ilham Nuryana Fatchan Indhiarti, Christiana Shinta 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 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 Prahastiwi, Aisyah Laras Pratama, Rofi Dian Purwanti, Noer Indach Putri, Bella Danita Raghad Almashhadani Raisa Tanjung Sari, Della Rasya Diva Kirana Rina Trisnawati Rofi Dian Pratama Roostina Nugraheni Putri Rosa Indriana, Octavia Safari Dwi Wardati Safira Ardina Putri Salma Badriyah Sara Kadhim Yousif Sari, Novi Puspita Shinta Permata Sari Silvia Melinda Oktaviani Siti Aisyah Salim 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 Wibawa, Mochammad Adhitya Windi Amelia Adindaningtyas Putri Yuli Tri Cahyono Yuliantoro, Ika Putri