Article Per Year (5 Year)
p-Index From 2021 - 2026
10.92
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 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

Published : 81 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 81 Documents
Search

 5   6   7   8   9 
Pengaruh Tanggungjawab, Pendidikan, Tingkat Pelayanan, Dan Komunikasi Terhadap Partisipasi Masyarakat Dalam Pembayaran Pbb-P2 (Survei Pada Wajib Pajak Kecamatan Grogol Kabupaten Sukoharjo) Febrian Giffary; Eskasari Putri
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 hagoslot 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.
DIGITAL BANKING ADOPTION AND FINANCIAL PERFORMANCE: EMPIRICAL EVIDENCE IN INDONESIA Eskasari Putri; Rofi Febriyani; Muhammad Danang Adriyanto
EKUITAS (Jurnal Ekonomi dan Keuangan) Vol 10 No 1 (2026): March
Publisher : Sekolah Tinggi Ilmu Ekonomi Indonesia (STIESIA) Surabaya(STIESIA) Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24034/j25485024.y2026.v10.i1.7608

Abstract

Digital transformation in Indonesia’s banking industry continues to evolve, yet its impact on banks’ financial performance remains inconsistent. This study aims to examine the effects of digital banking adoption on profitability, risk-taking, and stock returns. Using a quantitative approach with panel data, this study analyzes nine BUKU III and BUKU IV banks listed on the Indonesia Stock Exchange during the 2015–2024 period employing the Random Effects Model (REM). The results indicate that digital banking does not have a significant direct effect on profitability. However, digitalization was found to significantly increase risk-taking and stock returns. These findings indicate that digital activities drive bank business expansion and enhance investor confidence in the banks’ future growth prospects. Furthermore, the results confirm that the impact of digitalization is reflected more rapidly in risk behavior and market responses than in short-term profitability performance. Thus, to achieve optimal financial performance, the implementation of digital banking must be balanced with sound risk management and long-term business strategies.
INTEGRASI AUDIT SEKTOR PUBLIK BERBASIS KINERJA UNTUK MEWUJUDKAN AKUNTABILITAS DAN VALUE FOR MONEY Anastasya Ayu Swacahayawati; Eskasari Putri
Jurnal Ilmu Akuntansi Vol 9 No 1 (2026): JAZ:JURNAL AKUNTANSI UNIHAZ
Publisher : Universitas Prof.Hazairin,SH Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32663/mjsgbd79

Abstract

Accountable public sector management requires audit systems that go beyond compliance and ensure the effective and efficient use of public resources. This study aims to synthesize the role of public sector auditing in enhancing accountability and achieving value for money (VfM). The research employs a Systematic Literature Review (SLR) using the PRISMA protocol, with 14 selected articles forming the basis of analysis. The findings indicate that audit principles, performance auditing, and evidence-based reporting collectively contribute to the achievement of Value for Money by improving economy, efficiency, and effectiveness in public programs. However, challenges remain, including limited auditor independence, the dominance of compliance-based approaches, and low utilization of technology. This study concludes that integrating these audit approaches is essential for strengthening accountability while ensuring the achievement of value for money in public sector governance.
Financial Assistance for MSMEs in PRM Blagung in Increasing Resilience and Sustainability Business Ashar Mukhammad Akbar; Eskasari Putri; Abid Ramadhan; Qodri Royani; Kholid Jundi Ar-Ridho; Erma Setiawati
Abdi Psikonomi Vol 7, No 1 (2026): Juni 2026
Publisher : Universitas Muhammadiyah Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23917/psikonomi.v7i1.17786

Abstract

Micro, Small, and Medium Enterprises (MSMEs) play an important role in supporting economic growth and improving community welfare. However, many MSMEs still face challenges in financial management, such as inadequate bookkeeping practices, mixing personal and business finances, and a limited understanding of financial reports. These conditions affect the sustainability and resilience of businesses in facing economic uncertainty and market competition. This community service program aimed to improve the financial management capacity of MSME actors through financial assistance and training activities. The methods used in this program included observation, interviews, socialisation, training, and direct mentoring related to simple financial recording, cash flow management, and preparation of basic financial statements. The activities were carried out through participatory approaches to ensure that participants could understand and apply the materials effectively. The results of the program showed that MSME actors experienced increased understanding and skills in managing business finances, particularly in recording income and expenses, separating personal and business finances, and preparing simple financial reports. In addition, participants became more aware of the importance of financial planning in supporting business sustainability. Therefore, financial assistance activities can contribute positively to strengthening MSME resilience and improving their managerial capabilities in developing sustainable businesses.
Reconceptualization of Public Sector Accountability through Value for Money-Based Performance Audit: A Systematic Literature Review on the Effectiveness of Governance Reni Susilo Wati; Eskasari Putri
Majapahit Journal of Islamic Finance and Management Vol. 6 No. 2 (2026): Islamic Finance and Management
Publisher : Universitas KH. Abdul Chalim Mojokerto

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

Abstract

Public sector accountability has become an important issue in governance, especially with the high cases of budget misappropriation indicating a weak public sector audit oversight system. This study aims to reconceptualize public sector accountability through value for money audits in order to improve governance effectiveness. The research method used is a systematic literature review (SLR) covering the period 2016-2026 from 512 articles after the screening stage, 27 articles were analyzed discussing accountability principles, performance audits, recommendation quality, public value, and sustainability. The study results indicate that public sector accountability needs to shift from administrative compliance towards result based, evidence based, benefit based, and public value based responsibility. Value for money based performance audits significantly influence strengthening the evaluation of the economy, efficiency, and effectiveness of public fund usage through inputs, processes, outputs, and outcomes. Audit reports must be supported by valid evidence and produce concrete, measurable, and actionable recommendations. Performance audits are also capable of responding to corruption risks, improving digital governance, emergency management governance, and achieving the SDGs. The implication is that audits are not only tasked with supervision but are also able to increase public trust, evaluate service quality, and promote fair and sustainable development.
Reconceptualization of Public Sector Accountability through Value for Money-Based Performance Audit: A Systematic Literature Review on the Effectiveness of Governance Reni Susilo Wati; Eskasari Putri
Majapahit Journal of Islamic Finance and Management Vol. 6 No. 2 (2026): Islamic Finance and Management
Publisher : Universitas KH. Abdul Chalim Mojokerto

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

Abstract

Public sector accountability has become an important issue in governance, especially with the high cases of budget misappropriation indicating a weak public sector audit oversight system. This study aims to reconceptualize public sector accountability through value for money audits in order to improve governance effectiveness. The research method used is a systematic literature review (SLR) covering the period 2016-2026 from 512 articles after the screening stage, 27 articles were analyzed discussing accountability principles, performance audits, recommendation quality, public value, and sustainability. The study results indicate that public sector accountability needs to shift from administrative compliance towards result based, evidence based, benefit based, and public value based responsibility. Value for money based performance audits significantly influence strengthening the evaluation of the economy, efficiency, and effectiveness of public fund usage through inputs, processes, outputs, and outcomes. Audit reports must be supported by valid evidence and produce concrete, measurable, and actionable recommendations. Performance audits are also capable of responding to corruption risks, improving digital governance, emergency management governance, and achieving the SDGs. The implication is that audits are not only tasked with supervision but are also able to increase public trust, evaluate service quality, and promote fair and sustainable development.
ANALISIS SELF, OFFICIAL, DAN WITHHOLDING ASSESMENT SYSTEM TERHADAP KEPATUHAN FORMAL WAJIB PAJAK Eskasari Putri; Octavia Rosa Indriana
Jurnal Pengembangan Pendidikan Akuntansi dan Keuangan (JPPAK) Vol 1, No 1 (2020): JPPAK
Publisher : Universitas Sebelas Maret

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20961/jppak.v1i1.55391

Abstract

Abstract The purpose of this research is to analyze and provide evidence regarding the self-assessment system, official assessment system, withholding assessment system on taxpayers' formal compliance and the obstacles that will arise. The type of data used in this study is primary data. Data obtained directly from taxpayers registered at KPP Pratama Karanganyar, by taking a population of 100 respondents from the general public. In taking the sample using convenience sampling technique. The source of data in this study is the score of each variable indicator obtained from filling out questionnaires which are distributed to individual taxpayers registered at KPP Pratama Karanganyar. The results of this study support the results of research conducted by Sari (2010) which states that trust is one of the important things that must be considered by tax officials in an effort to improve taxpayer compliance because trust is the basis for an action. If the taxpayer assumes that the tax apparatus is opportunistic or beneficial to himself, the taxpayer will be reluctant to pay taxes. The author's research concludes that the results of the multiple linear analysis above obtained a constant value of 2.88 with positive parameters which can be concluded that the value of the compliance variable has increased by 2.88 if all independent variables or x are zero. Keyword : Self Assesment System, Official Assessment System, Withholding Assesment System Abstrak Tujuan penelitian ini untuk menganalisis dan memberikan bukti-bukti mengenai self assesment system, official assessment system, withholding assesment system terhadap kepatuhan formal wajib pajak beserta kendala yang akan muncul. Jenis data yang digunakan dalam penelitian ini adalah data primer. Data yang diperoleh langsung dari wajib pajak yang terdaftar di KPP Pratama Karanganyar, dengan cara mengambil populasi yang berjumlah 100 responden dari masyarakat umum. Dalam pengambilan sampelnya menggunakan teknik convenience sampling.. Sumber data dalam penelitian ini adalah skor masingmasing indikator variabel yang diperoleh dari pengisian kuesioner yang dibagi kepada wajib pajak orang pribadi yang terdaftar pada KPP Pratama Karanganyar. Hasil penelitian ini mendukung hasil penelitian yang dilakukan oleh Sari (2010) menyatakan bahwa kepercayaan merupakan salah satu hal penting yang harus diperhatikan oleh aparat pajak dalam usaha untuk meningkatkan kepatuhan wajib pajak karena kepercayaan adalah dasar untuk suatu tindakan. Apabila wajib pajak beranggapan bahwa aparat pajak bersikap opportunis atau menguntungkan dirinya sendiri, maka wajib pajak akan enggan untuk membayar pajak. Penelitian penulis memperoleh kesimpulan bahwa hasil analisis linear berganda diatas diperoleh nilai konstanta yaitu 2,88 dengan parameter positif yang mana dapat disimpulkan bahwa nilai variabel kepatuhan mengalami kenaikan sebesar 2,88 apabila seluruh variabel independen atau x bernilai nol. Kata Kunci : Self Assesment System, Official Assessment System, Withholding Assesment System
The Influence of Financial Technology (Fintech) Development on The Financial Performance of Conventional Banks Dhita Amalia Putri; Eskasari Putri
International Journal of Economics Development Research (IJEDR) Vol. 6 No. 6 (2025): International Journal of Economics Development Research (IJEDR)
Publisher : Yayasan Riset dan Pengembangan Intelektual

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37385/ijedr.v6i6.9675

Abstract

This study examines the influence of financial technology (fintech) development on the financial performance of conventional banks in Indonesia. Employing a quantitative approach, secondary data were collected from financial reports, official websites, and documentation of banks listed on the Indonesia Stock Exchange (IDX) during 2020–2022. The sample included banks with publicly available financial data on Internet Banking, Mobile Banking, and SMS Banking. Descriptive statistics summarize the financial performance and digital banking services, while classical assumption tests ensure the suitability of multiple linear regression for hypothesis testing. The study analyzes the effects of Internet Banking, Mobile Banking, SMS Banking, Capital Adequacy Ratio (CAR), Operating Expenses to Operating Income (BOPO), and firm size on financial performance, measured by Return on Assets (ROA) and Return on Equity (ROE). The results indicate that Internet Banking, Mobile Banking, and SMS Banking do not significantly affect ROA or ROE, with significance values ranging from 0.463 to 0.898. This limited impact is attributed to high technology costs, suboptimal utilization, evolving customer preferences, and the restricted functionality of SMS Banking. The findings suggest that banks need to optimize digital banking services and consider additional fintech innovations to enhance financial performance.
Financial Literacy and Perceived Tax Digitalization as Joint Predictors of MSME Tax Compliance: Evidence from Central Java, Indonesia Mujiyati Mujiyati; Anton Agus Setyawan; Eskasari Putri
International Journal of Management Science and Information Technology Vol. 6 No. 2 (2026): July - December 2026
Publisher : Lembaga Komunitas Informasi Teknologi Aceh (KITA), Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35870/ijmsit.v6i2.8647

Abstract

Micro, small, and medium enterprises (MSMEs) play an important role in emerging economies, yet limited administrative capacity may create challenges for tax compliance. This study examined the associations of Financial Literacy and Perceived Tax Digitalization with MSME Tax Compliance among MSME owners and managers in Central Java, Indonesia, while controlling for Business Age. A quantitative cross-sectional survey was conducted using online and paper-based questionnaires distributed through MSME associations, local business communities, and government-supported MSME networks. Of 300 questionnaires distributed, 250 complete and eligible responses were retained. Financial Literacy, Perceived Tax Digitalization, and MSME Tax Compliance were measured using seven, six, and seven items, respectively, on five-point Likert scales. Multiple linear regression was employed, with HC3 heteroskedasticity-consistent robust standard errors examined as a sensitivity analysis. Financial Literacy was positively associated with MSME Tax Compliance (β = .118, p = .007), while Perceived Tax Digitalization showed a stronger positive association (β = .760, p < .001). Business Age was not statistically significant (p = .815). The overall model was statistically significant, F (3, 246) = 188.744, p < .001, with R² = .697 and adjusted R² = .693. The findings indicate that Financial Literacy and user experiences with digital tax services are relevant dimensions of MSME Tax Compliance. The results support combining practical financial and tax capability-building with user-centred digital tax services that emphasise usability, efficiency, reliability, convenience, and security. Given the cross-sectional and purposive sampling design, the findings indicate associations rather than causal effects or population-wide estimates.
Computer Based Full Costing Method to Increase MSME Profits Eskasari Putri; Evi Dewi Kusumawati; Erma Setiawati; Bandi; Dewi Kartika Sari
Abdi Psikonomi Vol 6, No 1 (2025): Juni 2025
Publisher : Universitas Muhammadiyah Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23917/psikonomi.v6i1.11725

Abstract

Computer-based full costing methods can help increase MSME profits by providing more accurate and transparent production cost calculations. With a better understanding of costs, MSMEs can set appropriate selling prices, optimize resource allocation, and identify areas that require efficiency, thereby increasing profitability. Computer-based full costing is an effective tool to help MSMEs increase profits by providing accurate and transparent cost information. Although there are challenges in implementation, its long-term benefits in terms of cost efficiency, decision making, and increased profitability are significant for MSME business growth.
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