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All Journal Jurnal Akuntansi Indonesia Jurnal Dinamika Akuntansi Edulib Journal of Accounting and Investment Jurnal Akuntansi dan Pajak Fokus Ekonomi Jurnal Riset Ekonomi dan Bisnis Owner : Riset dan Jurnal Akuntansi SOLUSI Enrichment : Journal of Management Journal of Community Service and Engagement Kontigensi: Jurnal Ilmiah Manajemen Jurnal Ekonomi Jurnal Pengabdian Kepada Masyarakat Jurnal Pengabdian Kepada Masyarakat
Yulianti
Universitas Semarang
Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Library & Information Science Social Sciences Other

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ANALISIS PENGUNGKAPAN SUSTAINABILITY REPORT PADA PERUSAHAAN NON-KEUANGAN TAHUN 2009-2013 Marwati, Candri Puspita; Yulianti, Y.
Jurnal Dinamika Akuntansi Vol 7, No 2 (2015): September 2015
Publisher : Jurnal Dinamika Akuntansi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15294/jda.v7i2.4129

Abstract

Penelitian ini bertujuan untuk menguji dan menganalisis pengaruh return on asset (ROA), likuiditas (current ratio), ukuran perusahaan (size), earning per share (EPS) terhadap pengungkapan sustainability report. Sampel yang digunakan adalah perusahaan non-keuangan terdaftar di Bursa Efek Indonesia (BEI) yang menerbitkan sustainability report sesuai standar GRI pada periode 2009-2013 dan diperoleh 12 perusahaan. Teknik analisis data menggunakan uji asumsi klasik: normalitas, multikolinearitas, autokorelasi dan heterokedastisitas. Uji hipotesis menggunakan analisis regresi berganda. Hasil penelitian ini menunjukkan bahwa ROA berpengaruh positif signifikan terhadap sustainability report, current ratio tidak mempengaruhi sustainability report, size memiliki pengaruh negatif dan signifikan terhadap sustainability report, dan EPS memiliki pengaruh negatif dan signifikan terhadap sustainability report.This study aims to examine and analyze the effect of return on assets (ROA), liquidity (current ratio), firm size (size), earnings per share (EPS) on the disclosure of sustainability report. Sample are corporate non-financial listed on the Indonesia Stock Exchange (IDX) and publishes a sustainability report according to GRI standard in the period 2009-2013 and obtained sample of 12 companies. Data were analyzed using classic assumption test: normality, multicollinearity, autocorrelation and heterokedastisitas. Hypothesis testing using multiple regression analysis. The results showed that, ROA significant positive effect on sustainability report. current ratio does not affect the sustainability report. size has a negative and significant impact on the sustainability report, and EPS has a negative and significant impact on the sustainability report.
EVALUASI IMPLEMENTASI LAPORAN KEUANGAN SEBAGAI BENTUK AKUNTABILITAS GEREJA KATOLIK SAINT STANISLAUS GIRISONTA Setiawan, Galuh; -, Yulianti
Jurnal Dinamika Akuntansi Vol 6, No 1 (2014): March 2014
Publisher : Jurnal Dinamika Akuntansi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15294/jda.v6i1.3242

Abstract

Penelitian ini bertujuan untuk mengetahui dan mendeskripsikan bentuk penyajian laporan keuangan dan persepsi penyusun laporan keuangan dan pemakai laporan keuangan (stakeholder) mengenai akuntabilitas keuangan dalam bentuk penyajian laporan keuangan Gereja . Metode pengumpulan data dengan metode wawancara dan dokumentasi yang berupa laporan keuangan yang disusun pada tahun 2013. Metode analisis yang digunakan adalah metode analisis deskriptif dengan menganalisis laporan keuangan gereja serta persepsi pemakai laporan keuangan gereja (stakeholders) mengenai tujuan dan manfaat laporan keuangan sebagai bagian dari akuntabilitas gereja. Hasil penelitian menunjukkan bahwa laporan keuangan yang dihasilkan oleh Gereja  sudah selaras dengan PSAK No.45 revisi 2011. Akuntabilitas laporan keuangan Gereja  sudah baik, dan pertanggungjawaban pengelolaan keuangannya sudah sesuai prosedur. Namun belum terdistribusi dengan baik, sehingga masih terdapat umat yang mempertanyakan pengelolaan laporan keuangan Gereja . This study aimed to determine and describe the form of financial statements as a form of financial accountability of the church, and the perception of authors and users regarding financial accountability in the form of presentation of the financial statements of the Catholic Parish Church of St. Stanislaus Girisonta. Methods of data collection was conducted using interviews and documentation. Meanwhile, the method of analysis used in this study is descriptive analysis method. The results of this study indicate that the financial statements produced by the Parish of St. Stanislaus Catholic Church Girisonta was aligned with the revised SFAS 45, 2011. Accountability of the financial statements of the Catholic Church of St. Stanislaus Parish Girisonta had been good, and their financial management responsibilities was in accordance with procedures. However, it was not well distributed.  Therefore, some people kept questioning the management of the financial statements of the Parish of St. Stanislaus Catholic Church Girisonta.
Analisis Pengungkapan Sustainability Report pada Perusahaan Non-Keuangan Tahun 2009-2013 Marwati, Candri Puspita; Yulianti, Yulianti
Jurnal Dinamika Akuntansi Vol 7, No 2 (2015): September 2015
Publisher : Department of Accounting, Faculty of Economics, Universitas Negeri Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15294/jda.v7i2.4129

Abstract

Penelitian ini bertujuan untuk menguji dan menganalisis pengaruh return on asset (ROA), likuiditas (current ratio), ukuran perusahaan (size), earning per share (EPS) terhadap pengungkapan sustainability report. Sampel yang digunakan adalah perusahaan non-keuangan terdaftar di Bursa Efek Indonesia (BEI) yang menerbitkan sustainability report sesuai standar GRI pada periode 2009-2013 dan diperoleh 12 perusahaan. Teknik analisis data menggunakan uji asumsi klasik: normalitas, multikolinearitas, autokorelasi dan heterokedastisitas. Uji hipotesis menggunakan analisis regresi berganda. Hasil penelitian ini menunjukkan bahwa ROA berpengaruh positif signifikan terhadap sustainability report, current ratio tidak mempengaruhi sustainability report, size memiliki pengaruh negatif dan signifikan terhadap sustainability report, dan EPS memiliki pengaruh negatif dan signifikan terhadap sustainability report.This study aims to examine and analyze the effect of return on assets (ROA), liquidity (current ratio), firm size (size), earnings per share (EPS) on the disclosure of sustainability report. Sample are corporate non-financial listed on the Indonesia Stock Exchange (IDX) and publishes a sustainability report according to GRI standard in the period 2009-2013 and obtained sample of 12 companies. Data were analyzed using classic assumption test: normality, multicollinearity, autocorrelation and heterokedastisitas. Hypothesis testing using multiple regression analysis. The results showed that, ROA significant positive effect on sustainability report. current ratio does not affect the sustainability report. size has a negative and significant impact on the sustainability report, and EPS has a negative and significant impact on the sustainability report.
Evaluasi Implementasi Laporan Keuangan sebagai Bentuk Akuntabilitas Gereja Katolik Saint Stanislaus Girisonta Setiawan, Galuh; Yulianti, Yulianti
Jurnal Dinamika Akuntansi Vol 6, No 1 (2014): March 2014
Publisher : Department of Accounting, Faculty of Economics, Universitas Negeri Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15294/jda.v6i1.3242

Abstract

Penelitian ini bertujuan untuk mengetahui dan mendeskripsikan bentuk penyajian laporan keuangan dan persepsi penyusun laporan keuangan dan pemakai laporan keuangan (stakeholder) mengenai akuntabilitas keuangan dalam bentuk penyajian laporan keuangan Gereja . Metode pengumpulan data dengan metode wawancara dan dokumentasi yang berupa laporan keuangan yang disusun pada tahun 2013. Metode analisis yang digunakan adalah metode analisis deskriptif dengan menganalisis laporan keuangan gereja serta persepsi pemakai laporan keuangan gereja (stakeholders) mengenai tujuan dan manfaat laporan keuangan sebagai bagian dari akuntabilitas gereja. Hasil penelitian menunjukkan bahwa laporan keuangan yang dihasilkan oleh Gereja  sudah selaras dengan PSAK No.45 revisi 2011. Akuntabilitas laporan keuangan Gereja  sudah baik, dan pertanggungjawaban pengelolaan keuangannya sudah sesuai prosedur. Namun belum terdistribusi dengan baik, sehingga masih terdapat umat yang mempertanyakan pengelolaan laporan keuangan Gereja . This study aimed to determine and describe the form of financial statements as a form of financial accountability of the church, and the perception of authors and users regarding financial accountability in the form of presentation of the financial statements of the Catholic Parish Church of St. Stanislaus Girisonta. Methods of data collection was conducted using interviews and documentation. Meanwhile, the method of analysis used in this study is descriptive analysis method. The results of this study indicate that the financial statements produced by the Parish of St. Stanislaus Catholic Church Girisonta was aligned with the revised SFAS 45, 2011. Accountability of the financial statements of the Catholic Church of St. Stanislaus Parish Girisonta had been good, and their financial management responsibilities was in accordance with procedures. However, it was not well distributed.  Therefore, some people kept questioning the management of the financial statements of the Parish of St. Stanislaus Catholic Church Girisonta.
Pengaruh Kualitas Layanan Terhadap Kepuasan Pengguna di Perpustakaan Fakultas Ilmu Komunikasi Rohman, Asep Saeful; -, Yulianti
Edulib Vol 6, No 2 (2016)
Publisher : Universitas Pendidikan Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.17509/edulib.v6i2.5023

Abstract

Abstrak. Penelitian ini bertujuan untuk mengetahui pengaruh kualitas layanan terhadap kepuasan pengguna di Perpustakaan Fakultas Ilmu Komunikasi Universitas Padjadjaran. Kualitas layanan ditinjau dari tiga dimensi kualitas layanan menurut Model LibQual+TM yakni Information Control, Affect of Services dan Library as Place. Kepuasan pengguna ditentukan berdasarkan analisa gap antara persepsi dan harapan pengguna. Pendekatan yang digunakan dalam penelitian ini adalah deskriptif kuantitatif dengan metode survey. Populasi dan sampel dalam penelitian ini adalah pengguna perpustakaan Fikom Unpad. Hasil penelitian menunjukkan bahwa kualitas layanan perpustakaan secara umum belum dapat memberikan kepuasan bagi penggunanya. Nilai Adequacy Gap secara umum yakni masih dibawah nilai rata-rata harapan minimum yakni -0,19. Dimensi yang paling berkontribusi mempengaruhi ketidakpuasan pengguna yakni dimensi Library as Place dengan nilai Adequacy Gap -0,40, dimensi Information Control dengan nilai Adequacy Gap -0,14, kemudian dimensi Affect of Service yang nilai Adequacy Gap negative-nya paling kecil yakni -0,02. Pernyataan yang dinilai memberikan kepuasan bagi pengguna yakni pernyataan tentang aspek pencahayaan didalam ruangan perpustakaan dengan nilai Adequacy Gap positif sebesar 1,69. Sedangkan pernyataan yang paling tidak memuaskan bagi pengguna yakni pada aspek ruangan yang dinilai terlalu sempit bagi ruang gerak pengguna selama didalam perpustakaan dengan nilai Adequacy Gap-nya yakni sebesar -3,29. Perpustakaan Fakultas Ilmu Komunikasi diharapkan berupaya lebih baik untuk dapat meraih kepuasan pengguna dengan cara meningkatkan kualitas layanannya. Kata Kunci :  Kualitas Layanan Perpustakaan, Kepuasan Pengguna, Model LibQual+TM, Affect of Services, Information Control, Library as Place. Abstract. This study aims to determine the effect of service quality on user satisfaction in the Library Faculty of Communication Padjadjaran University. The quality of service in terms of service quality according to the three-dimensional model of the LibQual+ TM that is Information Control, Affect of Services and Library as Place. User satisfaction is determined by analysis of the gap between perception and expectations of users. The approach used in this research is quantitative descriptive with survey method. Population and sample in this research is the library user of Faculty Communication. The results showed that the quality of library services in general have not been able to give satisfaction to the users. Value Adequacy Gap in general that is still below the average value of the minimum expectations is  -0,19. Dimensions that contribute most affect the user dissatisfaction that is dimension of the Library as Place with a value Adequacy Gap is -0,40, dimensions Information Control with a value of Adequacy Gap is  -0,14, then the dimensions Affect of Service with a value of Adequacy Gap negative is  -0,02. The statement is considered to provide satisfaction for users thai is about aspects of lighting in the room with a value of Adequacy Gap positive is 1,69. While the statement is most unsatisfactory for the user that is the aspect of the room which was considered too small for the space for the user during in the library with its value of Adequacy Gap is equal to -3.29. Library of the Faculty of Communication is expected to do a better programme in order to achieve user satisfaction by improving the quality of its services. Keywords: Quality of Service Libraries, User Experience,  LibQual + TM Model, Affect of Services,  Information Control, Library as Place.
Determinant Compliance With People's Tax Obligations Yulianti Yulianti; Lisa Sari Widowati; Aprih Santoso
Jurnal Akuntansi dan Pajak Vol 21, No 01 (2020): Jurnal Akuntansi dan Pajak Vol. 21 No. 1, Juli 2020
Publisher : ITB AAS INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jap.v21i1.985

Abstract

Study aims to determine the effect of tax knowledge, awareness, and knowledge of tax amnesty on individual taxpayer compliance. Research at KPP Pratama East Semarang and KPP Pratama Semarang Candisari. Study uses the Slovin formula to determine the number of samples by purposive sampling method. The analysis technique used is multiple linear regression. The results showed that knowledge of taxation, awareness, and knowledge of tax amnesty had a positive effect on individual taxpayer compliance. Knowledge of taxation, awareness, and knowledge of tax amnesty affect individual taxpayer compliance by 55.7%, while the remaining 44.3% is influenced by other variables.
ANALISIS KOMPARASI KINERJA KEUANGAN BPR MILIK SWASTA DAN BPR MILIK PEMERINTAH DAERAH DI PROVINSI JAWA TENGAH PERIODE 2014-2016 Widya Prananta; Yulianti Yulianti; Anita Damajanti
Jurnal Akuntansi Indonesia Vol 8, No 1 (2019): Jurnal Akuntansi Indonesia
Publisher : Universitas Islam Sultan Agung (UNISSULA), Faculty of Economics, Department of Accounting

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30659/jai.8.1.57-73

Abstract

This study aims to analyze the Differences in Performance of Private Owned Rural Banks and Local Government-Owned Rural Banks in Central Java Province by using financial performance ratios namely Non Performing Loans (NPL), Capital Adequacy Ratio (CAR), Loan to Deposit Ratio (LDR). ), Earning Assets Quality (KAP), Operating Income Operating Expenses (BOPO) and Return on Assets (ROA). The method used to analyze the data is the Different Test using the Independent T test. This study used the SPSS Version 19. Analysis tool.The population used in this study was BPR in Central Java. The sample of this study is the Rural Bank owned by the Central Java Regional Government and the Private Rural Banks in Central Java Province. Sample selection using purposive sampling. Based on the Independent Test of the T test, there are differences in the NPL and KAP ratios between the Regional Government-owned BPR and the Private BPR, while there are no differences in the CAR, LDR, BOPO and ROA ratios.
Dampak Mediasi Struktur Modal terhadap Hubungan Profitabilitas, Kebijakan Dividen, dan Ukuran Perusahaan serta Nilai Perusahaan Zulfa Latifia Hanif; Yulianti Yulianti; Farikha Amilahaq
Jurnal Akuntansi Indonesia Vol 9, No 1 (2020): Jurnal Akuntansi Indonesia
Publisher : Universitas Islam Sultan Agung (UNISSULA), Faculty of Economics, Department of Accounting

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30659/jai.9.1.65-87

Abstract

ABSTRACTThis research focuses on efforts to increase company value by the level of profitability, dividend policy, and company size. The novelty of the model is to use capital structure as intervening. The population focuses on manufacturing companies that have gone public on the Indonesia Stock Exchange at least from 2012 to 2016, namely as many as 139 companies. While the sampling technique is purposive sampling and obtained by 33 companies.Based on the results of the analysis using path analysis techniques, it can be concluded that the structure model (DER) is not able to mediate the role of profitability (ROE) on firm value (PBV). The dividend policy (DPR) and company size do not have direct implications on the value of the company, but rather through dividend policy as an intermediary. This study found that there is an effect of profitability, dividend policy, and company size on firm value through capital structure as an intervening variable. Keywords          :         Profitability, Dividend Policy, Firm Size, Firm Value, Capital Structure. ABSTRAKPenelitian ini berfokus pada upaya peningkatan nilai perusahaan oleh tingkat profitabilitas, kebijakan dividen, serta ukuran perusahaan. Kebaharuan model ialah menggunakan struktur modal sebagai intervening. Adapun populasi berfokus pada perusahaan manufaktur yang telah go publik di Bursa Efek Indonesia setidaknya dari tahun 2012 hingga 2016, yakni sebanyak 139 perusahaan. Sementara teknik pengambilan sampel ialah purposive sampling dan diperoleh 33 perusahaan.Berdasarkan hasil analisis menggunakan teknik analisis jalur, dapat disimpulkan bahwa struktur model (DER) tidak mampu memediasi peran profitabilitas (ROE) terhadap nilai perusahaan (PBV). Adapun kebijakan dividen (DPR) dan ukuran perusahaan tidak berimplikasi secara langsung pada nilai perusahaan, melainkan melalui kebijakan dividen sebagai perantara. Penelitian ini menemukan bahwa ada pengaruh profitabilitas, kebijakan dividen, dan ukuran perusahaan terhadap nilai perusahaan melalui struktur modal sebagai variabel intervening. Kata kunci :      Profitabilitas, Kebijakan Dividen, Ukuran Perusahaan, Nilai Perusahaan, Struktur Modal.
PENGARUH KINERJA KEUANGAN TERHADAP PENYALURAN KREDIT PADA BANK PERKREDITAN RAKYAT DI KOTA SEMARANG widya prananta; Yulianti Yulianti; Anita Damajanti
Jurnal Riset Ekonomi dan Bisnis Vol 12, No 2 (2019): AGUSTUS
Publisher : Universitas Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26623/jreb.v12i2.1544

Abstract

Penelitian ini bertujuan untuk menguji pengaruh kinerja keuangan BPR terhadap penyaluran kredit di kota Semarang. Data yang digunakan merupakan data sekunder yang diambil dari Laporan Publikasi Otoritas Jasa Keuangan. Data yang diperoleh sebanyak 69 laporan keuangan BPR di Kota Semarang dari tahun 2014-2016. Metode yang digunakan untuk menganalisis data adalah Analisis Regresi Linier Berganda. Penelitian ini menggunakan alat analisis SPSS Versi 16. Hasil penelitian menunjukkan bahwa DPK (Dana Pihak Ketiga), ROA (Return on Asset), NPL (Non-performing Loans), CAR (Capital Adequacy Ratio), dan LDR (Loan to Deposit Ratio) secara bersama-sama memiliki pengaruh signifikan terhadap penyaluran kredit di BPR Kota Semarang. Sementara secara parsial ROA (Return on asset), NPL (Non-performing Loans), CAR (Capital Adequacy Ratio) tidak memiliki pengaruh, sementra DPK (Dana Pihak Ketiga) dan LDR (Loan to Deposit Ratio) memiliki pengaruh yang signifikan terhadap penyaluran kredit sehingga Bank Perkreditan Rakyat harus menghimpun Dana Murah dari Masyarakat agar kredit yang disalurkan memiliki bunga Kredit yang Kompetitif dan menjaga likuiditasnya agar ratio LDR tetap berada di ratio yang ditetapkan Bank Indonesia.
PELATIHAN PENGISIAN SURAT PEMBERITAHUAN (SPT) TAHUNAN PAJAK PENGHASILAN (PPh) BAGI USAHA MIKRO KECIL MENENGAH (UMKM) DI KOTA SEMARANG Anita Damajanti; Yulianti Yulianti; Sudarmin Sudarmin
Jurnal Pengabdian Kepada Masyarakat (J-ABDIMAS) Vol 6 No 2 (2019): JURNAL PENGABDIAN KEPADA MASYARAKAT 2019
Publisher : Publisher UPT P2M Politeknik Negeri Malang

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

Abstract

Annual Income Tax Return is a means used to report income tax that has been paid by taxpayers for one year. The form used to report the Annual Income Tax Return for individual taxpayers who have business activities that are classified as Micro, Small and Medium Enterprises (MSMEs) is the Annual Tax Return form 1770. Completion of the Annual Income Tax Return form is still difficult for MSMEs, especially newly registered taxpayers who do not understand taxation terms. This community service activity aims to provide guidance and training for MSMEs in filling the Annual Income Tax Return form. This community service activity was held at the Faculty of Economics, University of Semarang. The target audience is the MSMEs community in Semarang City. There were 20 MSMEs who attended this event. The event held on March 24, 2019. The method of carrying out the activity is the presentation and the simulation of filling Annual Tax Returns for MSMEs.The results of this activity showed that participants were able to fill in the 1770 Annual SPT form. Participants expect similar activities to be carried out in the coming period.
Co-Authors Adriyanto, Andhy Tri Ahmad Sahri Romadon Alvina Eka Damayanti Anita Damajanti Anton Priyo Nugroho Aprih Santoso Ardiani Ika Sulistyawati Asep Saeful Rohman Candri Puspita Marwati, Candri Puspita Dian Triyani Edy Mulyantomo Farikha Amilahaq Galuh Setiawan Lisa Sari Widowati Margarita Ekdjaja Marwati, Candri Puspita Maryam Sangadji Ninik Endang Purwati Nirsetyo Wahdi Prananta, Widya Ratih Wulan Asri Ratna Novita Sari Richa Wahyu Arumi Risti Ulfi Hanifah Risti Ulfi Hanifah Rorlen Rorlen Rosyati - Rr. Lulus Prapti Nugroho Setiasih Surjanti Saifudin Saifudin Sari, Ratna Novita Setiawan, Galuh Sudarmin Sudarmin Syawal Zakaria Widya Puspapradana Zulfa Latifia Hanif