Article Per Year (5 Year)
p-Index From 2021 - 2026
3.703
P-Index
This Author published in this journals
All Journal 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 YASIN: Jurnal Pendidikan dan Sosial Budaya Jurnal Akuntansi, Keuangan, Perpajakan dan Tata Kelola Perusahaan Jurnal Pajak dan Analisis Ekonomi Syariah Jurnal Ilmiah Akuntansi Jurnal Ilmiah Manajemen dan Akuntansi
desy nur pratiwi
Unknown Affiliation
Religion Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Industrial & Manufacturing Engineering Social Sciences Other

Published : 27 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 27 Documents
Search

 1   2   3 
PENGARUH INFLASI, SUKU BUNGA DAN NILAI TUKAR TERHADAP HARGA SAHAM PADA PERUSAHAAN MANUFAKTUR YANG TERDAPAT DI BEI TAHUN 2020-2022 Azizah Putri Az-Zahra; Desy Nur Pratiwi; Wikan Budi Utami
Jurnal Ilmiah Akuntansi Vol. 1 No. 3 (2024): Agustus : Jurnal Ilmiah Akuntansi (JILAK)
Publisher : CV. Denasya Smart Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.69714/mnd0nb45

Abstract

This research aims to determine the effect of inflation, interest rates and exchange rates on share prices in manufacturing companies listed on the IDX.  The objects studied in this research are basic material companies listed on the Indonesia Stock Exchange for the 2020-2022 period. This type of research is quantitative research. The research sample was selected using a purposive sampling technique and obtained 144 observation data. This research uses secondary data obtained through the Indonesian Stock Exchange and Bank Indonesia websites. The data analysis technique in this research is multiple linear regression. The research results show that the Inflation variable has no effect on Stock Prices, while the Interest Rate and Exchange Rate variables have an effect on Stock Prices.
IMPLEMENTASI PAJAK PERTAMBAHAN NILAI (PPN) ATAS PENGADAAN BARANG/JASA DALAM PERSPEKTIF UU NO. 7 TAHUN 2021 DI RUMAH SAKIT JIWA DAERAH DR. ARIF ZAINUDIN SURAKARTA Rifatun Maulani; Suprihati Suprihati; Desy Nur Pratiwi
Jurnal Ilmiah Akuntansi Vol. 1 No. 3 (2024): Agustus : Jurnal Ilmiah Akuntansi (JILAK)
Publisher : CV. Denasya Smart Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.69714/ckx2jr46

Abstract

This study aims to analyze the implementation of Value Added Tax (VAT) on the procurement of goods/services at the dr. Arif Zainudin Regional Psychiatric Hospital in Surakarta from the perspective of Law No. 7 of 2021. The research method used is qualitative with a descriptive approach. Data were obtained through in-depth interviews and observations related to the procurement of goods/services and VAT reporting at the psychiatric hospital. The results of the study indicate that the implementation of VAT on the procurement of goods/services at the dr. Arif Zainudin Regional Psychiatric Hospital in Surakarta has been carried out well in accordance with the applicable laws, namely Law No. 42 of 2009 with a VAT rate of 10% and Law No. 7 of 2021 with a VAT rate of 11%. The procurement process and VAT reporting are conducted systematically and structurally, although in 2022 there were obstacles in the form of delayed VAT reporting which caused the institution to pay late penalties. The increase in the VAT rate has impacted the procurement costs and the fulfillment of medical needs. Overall, the implementation of VAT at the dr. Arif Zainudin Regional Psychiatric Hospital in Surakarta has complied with the prevailing regulations and demonstrates a commitment to tax compliance.
PENGARUH LITERASI KEUANGAN, PERILAKU KEUANGAN, DAN PENDAPATAN TERHADAP KEPUTUSAN INVESTASI PROPERTI PADA MASYARAKAT KECAMATAN GONDANGREJO Rinda Yuisticia Hapsari; Muhammad Hasan Ma'ruf; Desy Nur Pratiwi
Jurnal Ilmiah Akuntansi Vol. 1 No. 3 (2024): Agustus : Jurnal Ilmiah Akuntansi (JILAK)
Publisher : CV. Denasya Smart Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.69714/1v92xm40

Abstract

This research aims to determine the influence of financial literacy on property investment decisions, the influence of financial behaviour on property investment decisions, and the influence of income on property investment decisions. This research uses descriptive and quantitative research methods. The population in this study was 154 commercial housing investors recorded on the Sikumbang platform. And the sample obtained by calculating the Slovin formula was 61 respondents. The data obtained was collected by distributing questionnaires to respondents. The data analysis used is a validity test, reliability test, classical assumption test, descriptive analysis, multiple linear regression analysis, F test, t test, and coefficient of determination test. The result of this research show that financial literacy and income variables have a positive and significant influence on property investment decisions, and financial behaviour variable do not have a positive and significant influence on property investment decisions among the people of Gondangrejo District.
PENGARUH PENGETAHUAN PAJAK, KESADARAN PAJAK, DAN PENDAPATAN WAJIB PAJAK TERHADAP KEPATUHAN WAJIB PAJAK MEMBAYAR PAJAK BUMI DAN BANGUNAN DI KELURAHAN RANDUSARI: (STUDI KASUS WILAYAH RW 1) Endah Kurnia Hastuti; Wikan Budi Utami; Desy Nur Pratiwi
Jurnal Ilmiah Manajemen dan Akuntansi Vol. 1 No. 4 (2024): Juli : Jurnal Ilmiah Manajemen dan Akuntansi
Publisher : CV. Denasya Smart Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.69714/gr76ak91

Abstract

The study aims to analyze the impact of tax knowledge, tax awareness and taxable income on compliance with taxable payers of land and buildings in Kelurahan Randusari region RW 1. The sample of 88 respondents was taken with the Slovin formula. The variables used include tax knowledge (X1), tax awareness (X2), taxable income (X3) and taxable compliance (Y). The data analysis used in this study uses descriptive analysis, validity test, feasibility test, and classic assumption test, with hypothesis testing using double linear regression analysis, test f, test t and determination coefficient. The results of the research carried out are tax knowledge (X1) and tax awareness (X2) have a significant impact on tax compliance, while taxable income (X3) has no significant effect on taxable compliance (Y).
Pengaruh Implementasi Sistem Informasi Keuangan Desa (SISKEUDES), Kompetensi Aparatur Desa, dan Partisipasi Masyarakat terhadap Akuntabilitas Pengelolaan Keuangan Desa di Kecamatan Nogosari Rizka Fadhilah Amaliah; Desy Nur Pratiwi; Sri Laksmi Pardanawati
YASIN Vol 6 No 3 (2026): YASIN: Jurnal Pendidikan dan Sosial Budaya
Publisher : Lembaga Yasin AlSys

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58578/yasin.v6i3.10188

Abstract

Problems in village financial management, such as delayed reporting, recording errors, and low transparency, can affect the accountability of village financial management. This study aims to analyze the influence of the implementation of the Village Financial Information System (SISKEUDES), village apparatus competence, and community participation on the accountability of village financial management in Nogosari Subdistrict. This study used a quantitative approach with purposive sampling, involving 65 respondents who were village officials. Data were collected through questionnaire distribution and analyzed using validity testing, reliability testing, classical assumption testing, multiple linear regression analysis, the F-test, and the t-test with the assistance of SPSS. The results show that the implementation of SISKEUDES, village apparatus competence, and community participation influence the accountability of village financial management. This finding confirms that optimal system implementation, adequate apparatus competence, and active community participation can improve accountability in village financial management. This study contributes to the development of public sector accountability studies, particularly in the context of village financial governance. The practical implications of this study indicate that improving the quality of village financial management can be achieved through optimizing SISKEUDES, strengthening village apparatus competence, and increasing community involvement in village financial oversight.
Pengaruh Modernisasi Sistem Administrasi, Motivasi, dan Kepercayaan Kepada Pemerintah terhadap Kepatuhan Pajak Bumi dan Bangunan: Studi Kasus pada Kecamatan Nogosari Dira Nadian Salsabila; Yuwita Ariessa Pravasanti; Desy Nur Pratiwi
Jurnal Pajak dan Analisis Ekonomi Syariah Vol. 3 No. 3 (2026): Juli : Jurnal Pajak dan Analisis Ekonomi Syariah
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/jpaes.v3i3.2276

Abstract

This study examines the influence of modernization of the administrative system, motivation, and trust in the government on compliance in paying land and building tax (PBB-P2) in Nogosari District. The population in this study were land and building taxpayers. A sample of 100 respondents was taken using the Slovin formula. This study uses a quantitative approach with primary data collected through a questionnaire. Modernization of the administrative system (X1), motivation (X2), trust in the government (X3) and compliance in paying taxes (Y) are the variables used. In this study, the data were used for descriptive analysis, validity tests, reliability tests, and classical assumption tests. In addition, to test the hypothesis, multiple regression analysis was used for the f test, t test, and coefficient of determination (R2). All of this was done using the SPSS version 25 program. The results of the study, namely modernization of the administrative system (X1), motivation (X2), and trust in the government (X3), had a positive and significant impact on compliance in paying taxes (Y).
Pengaruh Sosialisasi Pajak, Sanksi Pajak, dan Kesadaran Pajak terhadap Kepatuhan Wajib Pajak Kendaraan Bermotor dengan Pendekatan Kuantitatif Gen Z Kota Surakarta Nastiti Eka Suryani; Desy Nur Pratiwi; Muhammad Cholis
Jurnal Pajak dan Analisis Ekonomi Syariah Vol. 3 No. 3 (2026): Juli : Jurnal Pajak dan Analisis Ekonomi Syariah
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/jpaes.v3i3.2472

Abstract

This study aims to analyze the effect of tax socialization, tax sanctions, and taxpayer awareness on motor vehicle taxpayer compliance among Generation Z in Surakarta City. The research employed a quantitative method with an associative approach. Data were collected through questionnaires distributed to 100 respondents, with the sample size determined using Slovin’s formula. The collected data were analyzed using SPSS through several statistical tests to examine the relationships and effects among the research variables. The results indicate that tax socialization has a significant effect on motor vehicle taxpayer compliance, showing that better dissemination of tax-related information can improve taxpayer understanding and compliance. Tax sanctions also have a significant effect on taxpayer compliance, suggesting that stricter and more consistent enforcement of sanctions may encourage taxpayers to fulfill their tax obligations. In contrast, taxpayer awareness does not have a significant effect on motor vehicle taxpayer compliance. This finding indicates that awareness alone is insufficient to encourage taxpayers to comply with their obligations without the support of other influencing factors. Overall, tax socialization and tax sanctions play important roles in improving motor vehicle taxpayer compliance among Generation Z in Surakarta City.
Co-Authors Anggraini, Lina Widya Azizah Putri Az-Zahra Dany Prasetyawati Darmanto Darmanto Devi Yuliyanti Dewi Muliasari Dira Nadian Salsabila Endah Kurnia Hastuti Hadi Samanto Hanni Agnesstyaningsih Indra Lila Kusuma Levia Handayani M. Hasan Ma’ruf Muhammad Cholis Muhammad Hasan Ma'ruf Nastiti Eka Suryani Novita Sari Oktavia Kumaralita Rifatun Maulani Rinda Yuisticia Hapsari Rizka Fadhilah Amaliah 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 Wikan Budi Utami Yuwita Ariessa Pravasanti yuwita ariessa pravasanti