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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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THE EFFECT OF TAXPAYER ATTITUDE, TAXPAYER AWARENESS, AND EDUCATION LEVEL ON TAXPAYER COMPLIANCE IN PAYING RURAL AND URBAN LAND AND BUILDING TAXES (UN-P2) (Case Research in Teras District, Boyolali Regency) Dany Prasetyawati; Desy Nur Pratiwi; Hadi Samanto
International Journal of Economics, Business and Accounting Research (IJEBAR) Vol 6, No 3 (2022): IJEBAR, Vol. 6 Issue 3, September 2022
Publisher : LPPM ITB AAS INDONESIA (d.h STIE AAS Surakarta)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/ijebar.v6i3.6278

Abstract

This research aims to analyze the attitude, awareness of taxpayers and level of education towards taxpayer compliance in paying the Rural and Urban Land and Building Tax in Teras District. This type of research is quantitative research with primary data. The research population is the rural and urban land and building taxpayers in Teras District, Boyolali Regency with a total of 50.052. The number of samples is 397 taxpayers obtained by calculating the Slovin formula with an error rate of 5%. The sampling technique used random sampling based on the village. The method of data analysis in this research used the multiple linear regression analysis method using the SPSS test tool. Hypothesis testing using the F test, t test and the coefficient of determination (R2). Based on the results of the research, it can be concluded that the attitude, awareness of taxpayers and level of education affect taxpayer compliance in paying the Rural and Urban Land and Building Tax.
FINANCIAL RATIO ANALYSIS TO ASSESS PERFORMANCE FINANCIAL PERFORMANCE OF LOCAL GOVERNMENT (Case Study on Surakarta City Government for the 2020-2022 Period) Vicki Novitasari; Rukmini Rukmini; Desy Nur Pratiwi
International Journal of Economics, Business and Accounting Research (IJEBAR) Vol 7, No 3 (2023): IJEBAR, VOL. 07 ISSUE 03, SEPTEMBER 2023
Publisher : LPPM ITB AAS INDONESIA (d.h STIE AAS Surakarta)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/ijebar.v7i3.9783

Abstract

The purpose of this study is t find out and analyze the regional financial Performance of the Surakarta city government in 2020-2022 in terms of the PAD Independence ratio, to find out and analyze the regional financial performance of the Surakarta city government in 2020-2022in terms of the effectiveness ratio, to find out and analyze financial performance. Surakarta city government area in 2020-2022 in terms of efficiency ratios, to find out and analyze the regional financial performance of the Surakarta city government in 2020-2022 in terms of growth ratios. Research is descriptive research. The sample in this in study is the Surakarta City APBD 3 years, namely the period 2020-2022. The data collection method id with documentation. Data analysis techniques with PAD independence ratio, effectiveness ratio, efficiency ratio and growth ratio. The result of the study shows that the independence ratio of PAD in Surakarta City 2020-2022 shows a consultative relationship pattern, namely that the level of regional dependence on assistance from the central government is close to being able to carry out autonomous affairs. The effectiveness ratio of Surakarta City’s PAD in 2020-2022 has been effective, namely average of 120% and it is already above 100%, the regional financial efficiency ratio of Surakarta City in 2020-2022has been efficient, namely an average of 95% or below 100% and the growth ratio Surakarta City in 2020-2022 has a positive value because it tends to increase, this occurs due to the maximum amount of revenue received by the Surakarta City Government. Keywords: Effectiveness ratio, efficiensy ratio and growth ratio, PAD independence ratio, and regional financial perfomance.
INVESTMENT DECISION INFLUENCE ANALYSIS, FUNDING DECISION, DIVIDEND POLICY PROFITABILITY LEVEL OF VALUE COMPANY (Empirical Study on LQ-45 Companies listed on the Exchange Indonesian Securities Period 2018-2022) Wahyu Ramadhan; Hadi Samanto; Desy Nur Pratiwi
International Journal of Economics, Business and Accounting Research (IJEBAR) Vol 7, No 2 (2023): IJEBAR, VOL. 07 ISSUE 02, JUNE 2023
Publisher : LPPM ITB AAS INDONESIA (d.h STIE AAS Surakarta)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/ijebar.v7i2.9926

Abstract

This study aims to show and analyze the partial effect of investment decisions, funding decisions, dividend policy and profitability on firm value. The purpose of this research is also to provide investment ideas to investors. The population of this study is 45 companies listed on the Indonesia Stock Exchange in the 2017-2021 period to calculate the LQ-45 index. The sample was selected using a targeted sampling technique and 23 companies did not meet predetermined criteria and were therefore excluded from the sample. Data analysis was performed using multiple linear regression analysis. Based on the results of data analysis, it can be concluded that investment decisions have a significant positive effect on value, funding decisions have a significant positive effect on firm value, dividend policy has a significant positive effect on firm value, and profitability has a significant positive effect on firm value. Keywords: company value, investment decision, funding decision, dividend policy, profitab
PENGARUH PENGETAHUAN PERPAJAKAN, KESADARAN PAJAK DAN SANKSI PAJAK TERHADAP KEPATUHAN WAJIB PAJAK ORANG PRIBADI PADA DISDUKCAPIL KOTA SURAKARTA Devi Yuliyanti; Desy Nur Pratiwi; Sri Laksmi Perdanawati
Jurnal Akuntansi, Keuangan, Perpajakan dan Tata Kelola Perusahaan Vol. 2 No. 1 (2024): September
Publisher : Yayasan Nuraini Ibrahim Mandiri

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70248/jakpt.v2i1.1038

Abstract

Tujuan penelitian ini untuk mengetahui apa saja yang mempengaruhi kepatuhan wajib pajak orang pribadi pada Dinas Kependudukan dan Pencatatan Sipil Kota Surakarta. Data primer digunakan dalam metodologi kuantitatif pada penelitian ini. Pengetahuan perpajakan, kesadaran perpajakan, dan sanksi perpajakan merupakan faktor independen dalam penelitian ini. Sedangkan kepatuhan wajib pajak orang pribadi pada DISDUKCAPIL Kota Surakarta menjadi variabel dependen. Strategi pemilihan penelitian ini, yaitu memilih partisipan berdasarkan kriteria, dikenal dengan istilah purposive sampling. Penelitian ini menggunakan sampel 59 pegawai DISDUKCAPIL Kota Surakarta yang memiliki NPWP dan penghasilan bulanan minimal 4,5 juta. Kuesioner diberikan kepada responden untuk mengumpulkan data. Analisis regresi linier berganda menggunakan SPSS versi 23 adalah metode yang digunakan dalam temuan penelitian ini. Hasil temuan ini adalah bahwa pengetahuan perpajakan dan sanksi pajak tidak memiliki pengaruh terhadap kepatuhan wajib pajak sedangkan kesadaran pajak mempunyai pengaruh terhadap kepatuhan wajib pajak. Kata Kunci: Pengetahuan Perpajakan, Kesadaran Pajak, Sanksi Pajak, Kepatuhan Wajib Pajak.
THE FACTORS OF AFFECTING GOVERNMENT PERFOMANCE AND ANALYSIS VALUE FOR MONEY APPROACH Wahyu Cahyani Sekti; Suprihati Suprihati; Desy Nur Pratiwi
International Journal of Economics, Business and Accounting Research (IJEBAR) Vol 8, No 2 (2024): IJEBAR, VOL. 08 ISSUE 02, JUNE 2024
Publisher : LPPM ITB AAS INDONESIA (d.h STIE AAS Surakarta)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/ijebar.v8i2.13632

Abstract

This research aims to determine the influence of fraud factors, GGG, OCB, and organizational culture on government performance as well as analysis of government performance using the value for money approach in regional work units Ngemplak District. Quantitative research with a population of 170. Taking the number of samples using the Slovin formula with an error limit of 5% obtained a sample size of 119. The research data used is primary data and secondary data. Data collection techniques use questionnaires and literature studies sourced from the 2019 and 2020 Boyolali Regency Government Agency Performance Reports. The data analysis method uses IBM SPSS version 25 as a test tool. Government Performance Analysis uses economic tests, efficiency tests and effectiveness tests. The results of this research show that the Fraud Factor has a significant positive effect on Government Performance, GGG has no significant effect on Government Performance, OCB has no significant effect on Government Performance, and Organizational Culture has a significant positive effect on Government Performance. And analysis of Government Performance using the Value For Money Approach has obtained results that are economical, quite efficient and very effective.
PENGARUH KOMPETENSI SDM, SISTEM INFORMASI AKUNTANSI, SISTEM PENGENDALIAN INTERN TERHADAP KUALITAS LAPORAN KEUANGAN DANA BANTUAN OPERASIONAL SEKOLAH (BOS) (Studi Kasus Sekolah Dasar Se-Kecamatan Kartasura) Levia Handayani; Desy Nur Pratiwi; Indra Lila Kusuma
Jurnal Ilmiah Manajemen dan Akuntansi Vol. 2 No. 4 (2025): Juli : Jurnal Ilmiah Manajemen dan Akuntansi
Publisher : CV. Denasya Smart Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.69714/pzjcg656

Abstract

This study aims to examine the influence of human resource competence, accounting information systems, and internal control systems on the quality of school operational assistance (BOS) fund financial reports in elementary schools in Kartasura District. This study uses primary data obtained through interviews, questionnaires, and literature studies. The population in this study was 48 elementary schools in Kartasura District, the sampling technique used total sampling with a sample size of 48 elementary schools consisting of 96 respondents, namely the principal and school treasurer. The data analysis techniques used are descriptive statistics, instrument tests, classical assumption tests, and hypothesis tests. The results of this study show that human resource competence has a positive and significant effect on the quality of BOS fund financial reports with a significant value of 0.018 <0.05 and tcount 2.408> 1.987 ttable. The internal control system has a positive and significant effect on the quality of BOS fund financial reports with a significant value of 0.001 < 0.05 and tcount 3.491 > 1.978 ttable. While the accounting information system does not affect the quality of School Operational Assistance (BOS) fund financial reports with a significant value of 0.201 > 0.05 and tcount 1.289 < 1.987 ttable.
PENGARUH PROFITABILITAS, SOLVABILITAS, LIKUIDITAS, DENGAN UKURAN PERUSAHAAN SEBAGAI VARIABEL MODERASI TERHADAP HARGA SAHAM Oktavia Kumaralita; Rukmini Rukmini; Desy Nur Pratiwi
Jurnal Ilmiah Akuntansi Vol. 2 No. 3 (2025): Agustus : Jurnal Ilmiah Akuntansi (JILAK)
Publisher : CV. Denasya Smart Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.69714/n4wwr644

Abstract

This study aims to analyze the effect of profitability, solvency, and liquidity on the stock prices of food and beverage companies listed on the Indonesia Stock Exchange (IDX) for the period 2022–2024, with company size as a moderating variable. This study uses a quantitative approach with multiple linear regression analysis methods. The data used are secondary data in the form of annual financial reports from 40 companies selected through a purposive sampling method for three years, so that the total observation is 120 data. The independent variables studied include Return on Assets (ROA) as a proxy for profitability, Debt to Equity Ratio (DER) for solvency, and Current Ratio (CR) for liquidity. Company size is measured using the natural logarithm of total assets as a moderating variable, while stock price is the dependent variable. Before the regression analysis was carried out, the data were tested using the classical assumption test which includes the normality test (with Kolmogorov-Smirnov, histogram, and P-Plot), multicollinearity test, autocorrelation test (run test), and heteroscedasticity test (scatter plot). After the data meets the normality assumption and all classical assumptions are met. The results of the regression test show that: (1) profitability has a positive and significant effect on stock prices; (2) solvency does not have a significant effect on stock prices; (3) liquidity has a positive and significant effect on stock prices. In addition, the company size variable is able to significantly moderate the effect of profitability and liquidity on stock prices, but does not moderate the effect of solvency. This study contributes to investors in assessing financial performance as a basis for making investment decisions, as well as for companies in developing financial strategies to increase stock value.
PENGARUH BELANJA, PENDAPATAN ASLI DAERAH, DAN TINGKAT PENGANGGURAN TERHADAP INDEKS PEMBANGUNAN MANUSIA PROVINSI JAWA TENGAH Anggraini, Lina Widya; Desy Nur Pratiwi; M. Hasan Ma’ruf
Jurnal Ilmiah Akuntansi Vol. 2 No. 3 (2025): Agustus : Jurnal Ilmiah Akuntansi (JILAK)
Publisher : CV. Denasya Smart Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.69714/fyh96763

Abstract

This research aims to determine the effect of government spending, local revenue, and unemployment rate on the human development index of Central Java Province in 2021 – 2023. This research uses quantitative methods with  a total of 105 data, obtained from 35 districts / cities in Central Java Province over a three-year period, namely 2021 to 2023. The data was tested using SPSS 23, using data analysis, namely descriptive statistics, classical assumption tests, and hypothesis testing using multiple linear regression analysis, F test, t test and coefficient of determination test. The results showed that variable government spending and local revenue has significant effect for human development index.  While variable unemployment rate has no significant effect for human development index
PENGARUH PENGELOLAAN KEUANGAN DAERAH, PEMANFAATAN TEKNOLOGI DAN SISTEM AKUNTANSI KEUANGAN DAERAH TERHADAP KUALITAS LAPORAN KEUANGAN PEMERINTAH DAERAH (Studi Kasus Pada Desa Se-Kecamatan Gatak) Siti Nur Cahyani Subariningsih; Desy Nur Pratiwi; Hadi Samanto
Jurnal Ilmiah Manajemen dan Akuntansi Vol. 2 No. 5 (2025): September : Jurnal Ilmiah Manajemen dan Akuntansi
Publisher : CV. Denasya Smart Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.69714/z33wf236

Abstract

This study aims to analyze the influence of regional financial management, technology utilization, and regional financial accounting systems on the quality of regional government financial reports. The method used in this study is quantitative. Data were obtained by distributing questionnaires to respondents who had been determined using purposive sampling techniques. Data analysis techniques used in this study include descriptive statistics, validity tests, reliability tests, classical assumption tests, and multiple linear regression analysis. The results showed that regional financial management had a significant effect on the quality of regional government financial reports with a t count of 6.333> t table 1.668 and a significance of 0.000 <0.05. The use of technology had a significant effect on the quality of regional government financial reports with a t count of 5.837> t table 1.668 and a significance of 0.000 <0.05. The Regional Financial Accounting System had a significant effect on the quality of regional government financial reports with a t count of 4.102> t table 1.668 and a significance of 0.000 <0.05.
ANALISIS EFEKTIVITAS, AKUNTABILITAS, TRANSPARANSI PENGELOLAAN DANA BOS TERHADAP PENGADAAN SARANA DAN PRASARANA SEKOLAH (Studi Kasus Sekolah SMK NEGERI 6 Sukoharjo) Novita Sari; Desy Nur Pratiwi; Sri Laksmi Pradanawati
Jurnal Ilmiah Manajemen dan Akuntansi Vol. 2 No. 5 (2025): September : Jurnal Ilmiah Manajemen dan Akuntansi
Publisher : CV. Denasya Smart Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.69714/8ckx8d10

Abstract

  This study aims to examine the effect of effectiveness, accountability, and transparency of the management of School Operational Assistance Funds (BOS) on the successful procurement of school facilities and infrastructure. The object of this research is all students of class XI of SMKN 6 Sukoharjo who use facilities and infrastructure at school. This study uses primary data obtained through the distribution of questionnaires. The sampling technique used the Slovin formula from the total population of grade XI students, with an error rate of 5%, so that 179 respondents were obtained. Data analysis techniques used in this study include descriptive statistics, validity and reliability tests, classical assumption tests, and multiple linear regression tests. The results showed that the effectiveness of BOS Fund management had no significant effect on the successful procurement of facilities and infrastructure, with a significance value of 0.318 > 0.05 and tcount 1.001 < 1.973. Accountability has a positive and significant effect on the successful procurement of facilities and infrastructure, with a significance value of 0.000 < 0.05 and tcount 4.418 > 1.973. Transparency also has a positive and significant effect on the successful procurement of facilities and infrastructure, with a significance value of 0.001 < 0.05 and tcount 3.295 > 1.973.
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