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All Journal Jurnal Ilmiah Akuntansi dan Bisnis Jurnal Ilmiah Pangabdhi Jurnal Akuntansi dan Pajak ACCOUNTHIK : Journal of Accounting and Finance International Journal of Economics, Business and Accounting Research (IJEBAR) Budimas : Jurnal Pengabdian Masyarakat AKUNSIKA: Jurnal Akuntansi dan Keuangan Jurnal Ilmiah Keuangan Akuntansi Bisnis Jurnal Akuntansi, Keuangan, Perpajakan dan Tata Kelola Perusahaan Jurnal Ilmiah Akuntansi Jurnal Ilmiah Manajemen dan Akuntansi

desy nur pratiwi

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Author-ID : 1760276

Religion Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Industrial & Manufacturing Engineering Social Sciences Other

Published : 21 Documents Claim Missing Document

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Pengaruh Kesadaran, Pemahaman, Sanksi, Dan Pelayanan Terhadap Kepatuhan Wajib Pajak Dengan Moderating Preferensi Risiko yuwita ariessa pravasanti; Desy Nur Pratiwi
Jurnal Akuntansi dan Pajak Vol 21, No 2 (2021): JAP VOL. 21 No. 02, Agustus 2020 - Januari 2021
Publisher : ITB AAS INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jap.v21i02.1738

Kepatuhan pajak merupakan salah satu indokator kinerja bagi pihak fiskus. Terdapat banyak faktor yang melatarbelakangi seorang Wajib Pajak melakukan kewajiban perpajakannya. Penelitian ini mempunyai tujuan Pengaruh Kesadaran, Pemahaman, Sanksi Dan Pelayanan Terhadap Kepatuhan Wajib pajak dengan moderating preferensi risiko. Penelitian ini menggunakan pendekatan kuantitatif. Data yang digunakan adalah kuesioner. Populasi yang digunakan untuk penelitian ini adalah seluruh WP yang terdaftar di KPP Pratama Surakarta. Sampel dalam penelitian ini ditentukan dengan menggunakan metode purposive sampling sebanyak 70 responden. Pengujian terhadap hasil kuesioner tersebut menggunakan analisis validitas dan analisis reliabilitas. Hasil penelitian menunjukkan bahwa terdapat pengaruh signifikan antara kesadaran, pemahaman, sanksi, dan pelayanan terhadap kepatuhan wajib pajak. preferensi risiko sebagai variable moderasi dapat memoderasi pengaruh antara kesadaran, pemahaman, sanksi, dan pelayanan terhadap kepatuhan wajib pajak.

PENGARUH KEPEMILIKAN INSTITUSIONAL, PROFITABILITAS DAN UKURAN PERUSAHAAN TERHADAP MANAJEMEN LABA (Studi Empiris Pada Perusahaan Manufaktur Yang Terdaftar Di BEI Tahun 2016-2019) Triyas Jumiyanti; Desy Nur Pratiwi; Sumadi Sumadi
Jurnal Akuntansi dan Pajak Vol 22, No 1 (2021): JAP, Vol. 22, No. 1, Pebruari - Juli 2021
Publisher : ITB AAS INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jap.v22i1.2843

This study aims to determine the significance of the effect of institutional ownership, profitability and firm size on earnings management (empirical studies on manufacturing companies listed on the Indonesia Stock Exchange in 2016-2019). The population in this study was 61 manufacturing companies in the food and beverage sector for the period 2016 – 2019. The number of samples used in this study was 24 companies, using the purposive sampling method. There are two variables used, namely dependent and independent. The categories of independent variables are institutional ownership, profitability (ROA) and firm size. While the dependent variable category is earnings management. The analysis technique used in this research is multiple linear regression. The data is processed using SPSS 23. The partial test results show that only the profitability (ROA) variable has no significant effect on earnings management, while the institutional ownership and firm size variables have a significant effect on earnings management. Simultaneous test results show that the variables of institutional ownership, profitability (ROA) and firm size simultaneously have a significant effect on earnings management. Keywords: Earnings Management, Institutional Ownership, Profitability, Firm Size

Implementasi Carbon Emission Disclosure di Indonesia Desy Nur Pratiwi
Jurnal Ilmiah Akuntansi dan Bisnis Vol 13 No 2 (2018)
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Udayana bekerjasama dengan Ikatan Sarjana Ekonomi Cabang Bali

Climate change is one of the global phenomena that has become the biggest environmental problem in recent years that comes from corporate carbon emissions. This study aims to get empirical evidence of factors affecting carbon emission disclosure after president regulation number 61 year 2011. We investigate four factors (regulators, institutional ownership, size and profitability) that affect disclosure of company carbon emissions. This study uses secondary data in the form of manufacturing and mining companies listed on the Indonesia Stock Exchange for the period 2012 to 2016. Hypothesis test using multiple linear regression. The sample used in this research are 30 companies. The results show that the factors affecting carbon emissions disclosure are regulators and institutional ownership, while size and profitability have no effect on carbon emissions disclosure. Keywords: Climate change, greenhouse effect, carbon emission disclosure

Pendampingan Pengelolaan Keuangan Desa Guna Meningkatkan Akuntabilitas di Desa Mlandi Wonosobo Desy Nur Pratiwi; Dewi Muliasari
Jurnal Ilmiah Pangabdhi Vol 6, No 2: Oktober 2020
Publisher : LPPM Universitas Trunojoyo Madura

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21107/pangabdhi.v6i2.7506

Tujuan dari penyelenggaraan kegiatan pelatihan pengelolaan keuangan desa yaitu untuk memberikan pengetahuan yang memadai tentang pelaporan keuangan desa sesuai dengan standar akuntansi yang berlaku dan memberikan pelatihan penyusunan laporan keuangan desa. Kegiatan pengabdian dilaksanakan pada bulan Februari 2020 di Desa Mlandi, Kec. Gerung, Wonosobo. Pelatihan diikuti oleh 10 peserta, meliputi kepala desa, sekretaris desa, bendahara, kasi, kaur, pendamping, tenaga administrasi dan perwakilan masyarakat. Metode yang digunakan dalam kegiatan pelatihan yaitu ceramah, tutorial dan diskusi. Kegiatan pelatihan berjalan lancar dan para peserta antusias dalam mengikuti materi. Masyarakat juga merasakan pentingnya pelatihan ini karena akan meningkatkan akuntabilitas dalam pengelolaan keuangan desa.

INOVASI KERUPUK TEPUNG AMPAS TAHU GUNA PENINGKATAN PENDAPATAN IBU-IBU PURWOGONDO, KARTASURA Desy Nur Pratiwi; Yuwita Ariessa Pravasanti
BUDIMAS : JURNAL PENGABDIAN MASYARAKAT Vol 1, No 1 (2019): BUDIMAS : VOL. 01 NO. 01, 2019
Publisher : LPPM ITB AAS Indonesia Surakarta

Tujuan dan target yang ingin dicapai dalam kegiatan Pengabdian Kepada Masyarakat (PKM) ibu-ibu PKK Purwogondo agar dapat menghasilkan produk limbah ampas tahu yang bermanfaat menjadi pangan yang bermutu sehingga akan memperoleh nilai ekonomis dari limbah ampas tahu tersebut. Untuk mencapai tujuan dan target program PKM ini, maka mitra akan diberi pelatihan dan pendampingan selama kegitan berlangsung. Pelatihan yang diberikan kepada mitra adalah dengan pelatihan pembuatan kerupuk ampas tahu. Kerupuk tepung ampas tahu dipilih dikarenakan pembuatan yang cukup mudah dan mempunyai nilai jual. Selain dapat menggerakkan roda perekonomian dan menciptakan lapangan kerja, tetapi masyarakat juga akan mendapatkan lingkungan sehat, aman, dan nyaman. Kata kunci: ampas tahu, kerupuk, purwogondo

Pengaruh Stakeholder Terhadap Carbon Emission Disclosure Desy Nur Pratiwi
Accounthink Vol 2 No 01 (2017)
Publisher : UNSIKA (Universitas Singaperbangsa Karawang)

This study aims to obtain empirical evidence of the influence of stakeholders on the carbon emission disclosure. Measurement of carbon emission disclosure is based on the carbon disclosure project. The population in this study is the manufacturing and mining company listed on the Indonesia Stock Exchange (BEI) in the period 2013 – 2015. The sampling technique used in this research is purposive sampling method with sample number 85. The data analysis technique used is multiple linear regression. The test results showed that the positive effect on the regulation of carbon emission disclosure, institutional ownership positively affects carbon emission disclosure. However, leverage has no effect on carbon emission disclosure.

Analisis Penerapan Green Accounting Pada Industri Batik Laweyan Desy Nur Pratiwi; Yuwita Ariessa Pravasanti
Accounthink Vol 3 No 02 (2018)
Publisher : UNSIKA (Universitas Singaperbangsa Karawang)

Industri batik adalah salah satu industri yang berkembang di indonesia dan mempunyai kontribusi besar terhadap limbah industri. Penelitian ini bertujuan untuk mengetahui penerapan green accounting pada industri batik di laweyan. Jumlah sampel adalah semua industri batik di laweyan yaitu 34 industri. Teknik pengumpulan data adalah kuesioner. Teknik pengambilan sampel dengan menggunakan convinience. Hasil penelitian ini menunjukkan bahwa perhatian terhadap lingkungan hidup masuk rata-rata indeks 68,67 yang mempunyai kategori sedang, tanggungjawab lingkungan hidup mempunyai rata-rata indeks 63,20 sehingga masuk kategori sedang, persepsi manajemen terhadap keterlibatan perusahaan dalam masalah lingkungan hidup mempunyai rata- rata indeks 63,20 sehingga masuk kategori sedang, pelaporan akuntansi lingkungan mempunyai rata-rata indeks 70,32 sehingga masuk kategori sedang, dan audit lingkungan mempunyai rata- rata indeks 32,37 sehingga masuk kategori rendah.Desy Nur Pratiwi

INCREASING TAXPAYER COMPLIANCE THROUGH THE QUALITY OF FISKUS SERVICES WITH RISK PREFERENCE AS A MODERATING VARIABLES yuwita ariessa pravasanti; Desy Nur Pratiwi
International Journal of Economics, Business and Accounting Research (IJEBAR) Vol 4, No 4 (2020): IJEBAR, VOL. 4, ISSUE 04, DECEMBER 2020
Publisher : LPPM ITB AAS INDONESIA (d.h STIE AAS Surakarta)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/ijebar.v4i4.1618

This study aims to determine tax authorities' effect on taxpayer compliance with risk preference as a moderating variable. This type of research is causality research with a quantitative approach. The data used are primary. Namely, the population questionnaire used for this study is all taxpayers KPP Pratama Surakarta. The sample in this study was determined using the purposive sampling method of 50 respondents. The data collection method in this study used a questionnaire. They are testing the results of the questionnaire used validity analysis and reliability analysis. The results show that there is a significant effect of tax authorities on risk preferences. There is an effect of tax services on taxpayer compliance, and risk preference can moderate tax authorities' effect on taxpayer compliance.

Komponen yang Berpengaruh terhadap Peningkatan Nilai Perusahaan Manufaktur Desy Nur Pratiwi
AKUNSIKA: Jurnal Akuntansi dan Keuangan Vol 2, No 2, Juli 2021
Publisher : Jurusan Akuntansi Politeknik Negeri Ujung Pandang

This study aims to obtain empirical evidence of the impact of profitability, firm growth, firm size and tax avoidance on firm value. The population taken by the researcher is the manufacturing sector companies listed on the Indonesia Stock Exchange (IDX) for the 2017-2019 period. The sampling method chosen was purposive sampling and that met the criteria of 43 companies. The analysis technique used is multiple linear regression. The results of the empirical test are profitability, firm growth, firm size have a positive influence on firm value, but tax avoidance has no effect on firm value.

Pengaruh Cash Flow Dan Net Working Capital Terhadap Cash Holding Dengan Firm Size Sebagai Variabel Moderating: (Studi Kasus Pada Perusahaan Sektor Aneka Industri yang Terdaftar di Bursa Efek Indonesia Tahun 2017 - 2022) Hanni Agnesstyaningsih; Desy Nur Pratiwi; Sri Laksmi Pardanawati
Jurnal Ilmiah Keuangan Akuntansi Bisnis (JIKAB) Vol 2 No 2 (2023): Jurnal Ilmiah Keuangan Akuntansi Bisnis
Publisher : Nur Science Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53088/jikab.v2i2.52

This study aims to examine and analyze the effect of Cash Flow (X1) and Net Working Capital (X2) on Cash Holding (Y) with Firm Size (M). The period used in this study is 6 years, starting from 2017-2022. This study uses secondary data in the form of financial reports obtained from the official website www.idx.co.id. Sampling used purposive sampling with a population of 55 companies in various industrial sectors listed on the Indonesia Stock Exchange in 2017-2022 that met the sample criteria of 10 companies. The data analysis method in this study uses 2 data analysis methods, namely multiple linear regression analysis and Moderating Regression Analysis (MRA) with the help of IBM SPSS version 23 software. The results of this study indicate that cash flow and net working capital have a significant positive effect on cash holdings in sector companies. various industries. Meanwhile, the firm size variable is not able to moderate the effect of cash flow and net working capital on the cash holding of companies in various industrial sectors. Keywords: Cash flow, net working capital, firm size, cash holding

Co-Authors Anggraini, Lina Widya Dany Prasetyawati Darmanto Darmanto Devi Yuliyanti Dewi Muliasari Hadi Samanto Hanni Agnesstyaningsih Indra Lila Kusuma Levia Handayani M. Hasan Ma’ruf Novita Sari Oktavia Kumaralita Rukmini Rukmini Siti Nur Cahyani Subariningsih Sri Laksmi Pardanawati Sri Laksmi Perdanawati Sri Laksmi Pradanawati Sumadi Sumadi Suprihati Suprihati Trivina Damayanti Triyas Jumiyanti Vicki Novitasari Wahyu Cahyani Sekti Wahyu Ramadhan Yuwita Ariessa Pravasanti yuwita ariessa pravasanti

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