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All Journal Jurnal Ekonomi Pembangunan STIE Muhammadiyah Palopo NUSANTARA : Jurnal Ilmu Pengetahuan Sosial JURNAL PENDIDIKAN TAMBUSAI Jurnal Akuntansi dan Keuangan Kontemporer (JAKK) EMBISS: Jurnal Ekonomi, Manajemen, Bisnis, Sosial International Journal of Economy, Education and Entrepreneurship (IJE3) Bima Journal : Business, Management and Accounting Journal Jurnal Akutansi Manajemen Ekonomi Kewirausahaan (JAMEK) Assets : Jurnal Ilmiah Ilmu Akuntansi, Keuangan dan Pajak Al-Buhuts (e-journal) Jurnal Ekonomika Dan Bisnis Economic Reviews Journal Jurnal Ilmiah MEA (Manajemen, Ekonomi, dan Akuntansi) PERMANA : Jurnal Perpajakan, Manajemen, dan Akuntansi Jurnal Akuntansi, Keuangan dan Perpajakan VISA: Journal of Vision and Ideas KINERJA : Jurnal Ekonomi dan Bisnis Jurnal Ekonomi, Manajemen, Akuntansi ABDIMAS NUSANTARA
Ratnawati, Dyah
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Agriculture, Biological Sciences & Forestry Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Public Health Social Sciences Other

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PENGARUH PAJAK RESTORAN, PAJAK HOTEL DAN PAJAK REKLAME TERHADAP PENDAPATAN ASLI DAERAH (PAD) PEMERINTAH KABUPATEN/KOTA DI SURABAYA, SIDOARJO, MALANG DAN BATU TAHUN 2011-2020 Prasetyaningtyas, Veronika Anggun; Ratnawati, Dyah
Jurnal Ilmiah Manajemen, Ekonomi, & Akuntansi (MEA) Vol 6 No 2 (2022): Edisi Mei - Agustus 2022
Publisher : LPPM STIE Muhammadiah Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31955/mea.v6i2.2008

Abstract

Studi ini bermaksud guna menganalisa pengaruh pajak restoran, pajak hotel, dan pajak reklame terhadap PAD pemerintah kabupaten/kota di Surabaya, Sidoarjo, Malang, dan Batu tahun 2011-2020. Jenis penelitiannya kuantitatif, dan teknik pengumpulan datanya metode sekunder. Analisis data dilakukan dengan menggunakan Model PLS adalah model pengukuran (outer model); validitas convergent, validitas discriminant, uji reliabilitas, analisis linier berganda, dan model struktural (Inner Model); Coefficient Determinant of (R2), Signifikansi (t-value). Hasil studi mengindikasikan bahwasannya secara parsial pajak restoran, pajak hotel, pajak reklame secara signifikan mempengaruhi PAD. Adapun kesimpulannya yaitu ketiga variabel bebas pada studi ini mempengaruhi PAD pemerintah kabupaten/kota Surabaya, Sidoarjo, Malang, dan Batu.
Faktor-Faktor Yang Mempengaruhi Efektivitas Penggunaan Aplikasi Sistem Keuangan Desa (Siskeudes) di Kecamatan Taman Kabupaten Sidoarjo Preswari, Raksi; Ratnawati, Dyah
JURNAL EKONOMI, MANAJEMEN, BISNIS, DAN SOSIAL (EMBISS) Vol. 4 No. 2 (2024): Februari 2024
Publisher : CV ODIS

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59889/embiss.v4i2.286

Abstract

This research aims to determine the influence of the quality of human resources, education & training, the role of village assistants, and community participation on the effectiveness of using the village financial system application (Siskeudes) in Taman District, Sidoarjo Regency. The sample in this study was 80 village officials in Taman District. The analysis technique used in this research is a multiple linear analysis technique. The research results show that first, the quality of human resources has a positive effect on the effectiveness of using the village financial system application (Siskeudes). Second, education & training has a positive effect on the effectiveness of using village financial system applications (Siskeudes). Third, the role of village assistants does not have a positive effect on the effectiveness of using village financial system applications (Siskeudes). Fourth, community participation does not have a positive effect on the effectiveness of using the village financial system application (Siskeudes).
THE EFFECT OF LOCAL TAXES, LOCAL LEVIES, AND BUMD PROFITS ON INCREASING LOCAL ORIGINAL REVENUE (PAD) IN PACITAN REGENCY Dewi, Rizqi Silviana; Ratnawati, Dyah
International Journal of Economy, Education and Entrepreneurship (IJE3) Vol. 3 No. 3 (2023): International Journal of Economy, Education and Entrepreneurship
Publisher : Yayasan Education and Social Center

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53067/ije3.v3i3.207

Abstract

Local Original Revenue is relied upon as a source of organizing development and providing the best services for the community. The components of PAD include local taxes, local levies, the results of the management of separated local assets, and other legitimate PADs. In addition to these four (4) sources, the existence of BUMD also affects PAD, which fills the post of other legitimate PAD. The purpose of this study is to test and prove the effect of local taxes, local levies, and BUMD profits on increasing PAD in Pacitan Regency. The data used in this study are quantitative data based on the method of collecting documentation data from third parties at the Pacitan Regency Local Revenue Agency. The population of this study were 5 Budget Realization reports and 5 BUMD Financial Reports. Using saturated sampling technique, which makes the entire population as a research sample. The data analysis technique used in this research is Partial Least Square (PLS). The results showed that local taxes had no contribution to increasing local revenue , local Levies had no contribution to increasing local revenue, and BUMD profits had a contribution to improving local revenue
THE EFFECT OF ACCOUNTABILITY, TRANSPARENCY AND SUPERVISION ON THE PERFORMANCE OF THE VALUE FOR MONEY BUDGET Ratih, Dewi; Ratnawati, Dyah
International Journal of Economy, Education and Entrepreneurship (IJE3) Vol. 3 No. 3 (2023): International Journal of Economy, Education and Entrepreneurship
Publisher : Yayasan Education and Social Center

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53067/ije3.v3i3.208

Abstract

It is important to study the implementation of accountability, transparency and oversight in the performance of budgets with a value for money concept in government organizations. The purpose of this study is to examine the effect of accountability, transparency, and oversight on budget performance with a value for money concept. This study used a quantitative approach with the subject of analysis being employees of the finance sector at the Public Works and Public Housing Agency, Kab. Mojokerto, which has 67 employees. The data analysis technique uses SPSS 26. This study shows that transparency has a significant effect on the performance of the budget with a value for money concept, while accountability and oversight have no significant effect on the performance of the budget with a value for money concept
INFLUENCE OF EDUCATION AND TRAINING, AND THE INVOLVEMENT OF USERS OF THE SYSTEM ACCOUNTING INFORMATION SYSTEM PERFORMANCE IN THE OFFICE SURABAYA MAIN BRANCH POST Sari, Safira Mutiara; Ratnawati, Dyah
International Journal of Economy, Education and Entrepreneurship (IJE3) Vol. 3 No. 3 (2023): International Journal of Economy, Education and Entrepreneurship
Publisher : Yayasan Education and Social Center

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53067/ije3.v3i3.221

Abstract

This research was conducted to determine the influencing factors of education and training programs, user involvement on the performance of the employee accounting information system at the Surabaya main branch post office. This research uses an explanatory method with a quantitative approach. The population used in this research were employees at the Surabaya main branch post office. The sample in this study was 48 people. The sampling technique used was purposive sampling. The data analysis technique in this research is multiple linear regression analysis, correlation coefficient, coefficient of determination, simultaneous test (F test) and partial test (t test). The results of this research show that education and training influence the performance of the accounting information system for employees of the Surabaya main branch post office. Meanwhile, user involvement among employees at the Surabaya main branch post office has no effect on the performance of the accounting information system for Surabaya main branch post office employees
THE EFFECT OF PROFITABILITY, LEVERAGE, AND FIRM SIZE ON CASH HOLDING INDUSTRY COMPANY Hidayati, Nabila Dinar; Ratnawati, Dyah
International Journal of Economy, Education and Entrepreneurship (IJE3) Vol. 4 No. 1 (2024): International Journal of Economy, Education and Entrepreneurship
Publisher : Yayasan Education and Social Center

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53067/ije3.v4i1.234

Abstract

This study aims to empirically prove the effect of profitability, leverage, and firm size on cash holding in industrial sector companies listed on the Indonesia Stock Exchange during 2019-2022. This research uses quantitative methods. The population in this study amounted to 63 industrial sector companies. The sample used in this study was selected using purposive sampling with predetermined sample criteria. Therefore, the total sample of this study was 22 industrial sector companies. The data used is secondary data obtained from the annual financial statements of selected industrial sector companies. The data is analyzed using multiple linear regression. The results of this study indicate that profitability and leverage influence cash holding, while firm size does not. Suggestions that can be proposed are that future research can add variables that have a stronger relationship. In addition, it is hoped that future research can add a more extended sample or research period that might show better and more accurate results
THE ANALYSIS OF THE EFFECT OF PROFITABILITY, LIQUIDITY, AND COMPANY SIZE ON TIMELINESS OF FINANCIAL REPORTING : CASE STUDY OF ENERGY SECTOR COMPANIES LISTED ON THE INDONESIA STOCK EXCHANGE Rizky, Sari Fateh; Ratnawati, Dyah
International Journal of Economy, Education and Entrepreneurship (IJE3) Vol. 4 No. 1 (2024): International Journal of Economy, Education and Entrepreneurship
Publisher : Yayasan Education and Social Center

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53067/ije3.v4i1.237

Abstract

This study aims to determine the effect of profitability, liquidity, and company size on the timeliness of financial reporting of energy sector companies listed on the Indonesia Stock Exchange (IDX) in 2019-2022. The type of research used in this research is a quantitative approach. This research uses secondary data from the annual financial reports of energy sector companies listed on IDX for 2019-2020. The population in this study included all energy sector companies listed on the IDX in the 2019-2022 period. The sampling technique used in this research was purposive sampling, so the sample used was 18 companies. The data analysis used to test the hypothesis is logistic regression with a significance level of 5% and using SPSS version 29. The results of this study indicate that profitability and company size do not affect the timeliness of corporate financial reporting, as evidenced by the significance value > 0.05 in the hypothesis test results. Liquidity is proven to affect the timeliness of corporate financial reporting, with a significance value in the hypothesis test <0.05
THE INFLUENCE OF CORPORATE SOCIAL RESPONSIBILITY, FAMILY OWNERSHIP, AND INSTITUTIONAL OWNSHIP ON TAX AVOIDANCE FOR MANUFACTURING COMPANIES Gianti, Sabrina; Ratnawati, Dyah
International Journal of Economy, Education and Entrepreneurship (IJE3) Vol. 4 No. 1 (2024): International Journal of Economy, Education and Entrepreneurship
Publisher : Yayasan Education and Social Center

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53067/ije3.v4i1.258

Abstract

The purpose of the study was to examine the influence of Corporate Social Responsibility, Family Ownership, and Institutional Ownership on Tax Avoidance in manufacturing companies from 2019 to 2022. This study employs a form of quantitative research that utilizes secondary data extracted from financial reports and business sustainability reports. The study sample consists of 226 manufacturing companies that were listed on the Indonesian Stock Exchange during the period of 2019-2022. The samples were chosen using the purposive sampling technique, applied to a total of 176 data points collected from 44 company samples throughout a 4-year research period. The data analysis employed double regression analysis techniques to examine the relationship between corporate social responsibility, family ownership, institutional ownership, and tax avoidance. The research findings indicate that these factors have a considerable negative impact on tax avoidance. Therefore, if the corporation implements higher levels of corporate social responsibility, family ownership, and institutional ownership, it will effectively prevent any potential instances of tax avoidance
Karakter Eksekutif Memoderasi Determinan Tax Avoidance Widianti, Nanda Putri; Ratnawati, Dyah
Jurnal Akuntansi dan Keuangan Kontemporer (JAKK) Vol 8, No 1 (2025): Oktober 2024 - Maret 2025
Publisher : Jurnal Akuntansi dan Keuangan Kontemporer (JAKK)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30596/jakk.v8i1.24817

Abstract

Tujuan Penelitian: Penelitian yang dihadirkan bertujuan untuk mendapatkan bukti secara empiris terkait ada atau tidaknya hubungan dari profitabilitas dan ukuran perusahaan terhadap tax avoidance dimoderasi oleh karakter eksekutif.Metode Penelitian: Metode kuantitatif dengan dukungan data sekunder digunakan dalam penelitian ini. Data sekunder penelitian berupa laporan keuangan pada laman BEI dan web masing-masing perusahaan. Fokus penelitian tertuju pada perusahaan yang terdaftar sebagai sektor pertambangan di BEI pada tahun 2021-2023. Pengambilan sampel dilakukan dengan pertimbangan khusus (Purposive sampling). Sampel akhir penelitian berjumlah 96 yang merupakan 32 perusahaan dalam tiga tahun penuh. Analisis regresi moderasi digunakan sebagai gaya analisis atas data penelitian dengan bantuan alat uji software SPSS.Originalitas/Novelty: Kebaruan penelitian adalah penambahan variabel moderasi karakter eksekutif dan periode pengamatan 2021-2023.Hasil Penelitian: Penelitian menghasilkan temuan berupa terdapatnya pengaruh signifikan antara profitabilitas (ROA) terhadap tax avoidance dengan nilai signifikansi 0.015. Temuan lain menunjukkan perolehan nilai signifikansi sebesar 0.587 yang berarti bahwa tidak ditemui pengaruh antara ukuran perusahaan dan aksi tax avoidance. Nilai signifikasi sejumlah 0.033 pada variabel karakter eksekutif dianggap mampu memperkuat profitabilitas terhadap tax avoidance. Berkebalikan dengan kondisi sebelumnya, karakter eksekutif tidak mampu memperkuat atau bahkan memperlemah hubungan ukuran perusahaan dengan tax avoidance karena nilai uji menunjukkan signifikansi sebesar 0,618.Implikasi: Hasil penelitian dapat menjadi bahan pertimbangan pemerintah untuk menyusun kebijakan serta aturan yang berkaitan dengan perpajakan dengan harapan mempersempit upaya praktik penghindaran pajak.   Research Objectives: This novelty aims to obtain empirical evidence regarding the existence or absence of a relationship between profitability and company size on  moderated by executive characteristics.Research Method: Quantitative methods supported by secondary data were used in this study. The secondary data consisted of financial reports on the IDX website and the websites of each company. The study focused on companies listed as mining companies on the IDX in 2021-2023. Sampling was conducted using purposive sampling. The final sample consisted of 96 companies, representing 32 companies over three full years. Moderated regression analysis was used as the analytical method for the research data, with the assistance of SPSS software.Originality/Novelty: The novelty of this study lies in the addition of the moderating variable of executive character and the observation period of 2021-2023.Research Results: The study found a significant influence between profitability (ROA) and  with a significance value of 0.015. Another finding showed a significance value of 0.587, which means that there is no influence between company size and . A significance value of 0.033 for the executive character variable is considered to strengthen profitability against . Contrary to the previous condition, executive characteristics are unable to strengthen or even weaken the relationship between company size and  because the test value shows a significance of 0.618.Implications: The research results can serve as a basis for the government to formulate policies and regulations related to taxation, with the aim of reducing  practices.
MENGANALISIS KUALITAS LAPORAN KEUANGAN: PERAN CORPORATE GOVERNANCE DAN UKURAN PERUSAHAAN Dewanti, Felicia Rahma; Ratnawati, Dyah; Widodo, Ulfa Puspa Wanti
Jurnal Ekonomi Pembangunan STIE Muhammadiyah Palopo Vol 11, No 1 (2025)
Publisher : Lembaga Penerbitan dan Publikasi Ilmiah (LPPI) Universitas Muhammadiyah Palopo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35906/jep.v11i1.2455

Abstract

ABSTRAKSurvei yang dilakukan oleh ACGA menunjukkan perusahaan kurang dalam memerhatikan sistem corporate governancenya sehingga kualitas laporan keuangan yang dihasilkan pun cenderung rendah. Pada kenyataannya, perusahaan yang kerap tidak memerhatikan kualitas laporan keuangan ditunjukkan dengan maraknya kecurangan pada kualitas laporan keuangan beberapa tahun terakhir. Banyaknya faktor termasuk faktor internal memengaruhi kualitas laporan keuangan yang akan digunakan. Studi ini menganalisis hubungan antara corporate governance yang diproksikan menjadi lima komponen, yaitu kepemilikan institusional, kepemilikan manajerial, dewan direksi, dewan komisaris, dan komite audit dengan tambahan faktor internal lain yaitu ukuran perusahaan. Studi ini bertujuan untuk menguji dampak yang terjadi pada kualitas laporan keuangan jika dipengaruhi oleh corporate governance dan ukuran perusahaan. Dengan perusahaan bidang energi di BEI periode 2021-2023 sebagai sampel dan menggunakan laporan keuangan dan laporan tahunan sebagai data sekunder. Purposive sampling digunakan dalam teknik penelitian ini dan ditemui 99 sampel. Metode kuantitatif sebagai metode penelitian dan analisis regresi linear berganda digunakan sebagai media uji hipotesi. Studi ini menghasilkan bahwa kepemilikan institusional dan ukuran perusahaan berpengaruh. Sedangkan, kepemilikan manajerial, dewan direksi, dewan komisaris dan komite audit tidak berpengaruh terhadap kualitas laporan keuangan. ABSTRACTA survey conducted by ACGA shows that companies pay little attention to their corporate governance systems, resulting in low-quality financial reports. In fact, companies that often neglect the quality of their financial reports are prone to fraud, as evidenced by the prevalence of fraud in financial reports in recent years. Many factors, including internal factors, influence the quality of financial reports that will be used. This study analyzes the relationship between corporate governance, which is proxied by five components, namely institutional ownership, managerial ownership, board of directors, board of commissioners, and audit committee, with an additional internal factor, namely company size. This study aims to examine the impact on the quality of financial reports when influenced by corporate governance and company size. The study uses energy companies listed on the IDX from 2021 to 2023 as the sample and employs financial statements and annual reports as secondary data. Purposive sampling was used in this research technique, yielding 99 samples. A quantitative research method and multiple linear regression analysis were employed as the hypothesis testing tools. The study found that institutional ownership and company size have an impact. However, managerial ownership, the board of directors, the board of commissioners, and the audit committee do not affect financial statement quality.
Co-Authors Adelia, Ega Ahmad, Zukhrotun Naima Aini, Septina Nur Anisa Aprilia Aprilia, Jasmine Arifin, Dinah Tasyanda Nugraha Azalia Windy Rhohali Dewanti, Felicia Rahma Dewi Ratih, Dewi Dewi, Meydi Silviana Dewi, Rizqi Silviana Fajar Syaiful Akbar Fitriani, Niken Gianti, Sabrina Hidayati, Nabila Dinar Khanida, Marisha Krisnawati, Anggi Kristina, Muliyani Ningsih, Pingit Kusuma Perdana, Salsa Mita Prasetyaningtyas, Veronika Anggun Preswari, Raksi Puspita, Aida Indah Putri, Alifia Kusuma Putri, Femmylia Ferdyan Putri, Irwina Maharani Ramdania, Anisa Nur Rizky, Sari Fateh Sari, Safira Mutiara Setiyarso, Reinka Sekar Wahyu Siti Rahayu Widianti, Nanda Putri Widodo, Ulfa Puspa Wanti Zen, Ghaniya Azzahra Zumariz, Iyaza