Article Per Year (5 Year)
p-Index From 2021 - 2026
1.497
P-Index
This Author published in this journals
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

Published : 23 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 23 Documents
Search

 1   2   3 
PENDAMPINGAN PENYUSUNAN APLIKASI LAPORAN KEUANGAN MASJID YANG AKUNTABEL SESUAI PSAK 45 Yulianti Yulianti; Ahmad Sahri Romadon; Risti Ulfi Hanifah
Jurnal Pengabdian Kepada Masyarakat (J-ABDIMAS) Vol 7 No 1 (2020): JURNAL PENGABDIAN KEPADA MASYARAKAT 2020
Publisher : Publisher UPT P2M Politeknik Negeri Malang

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

Abstract

The purpose of this dedication is to design the Mosque Financial Report Application in accordance with the Financial Accounting Standards (PSAK-45) so that the financial report can be held accountable to the people who make a part of their wealth available to  the  mosque. This is  one  of  the  responsibilities given to  the community giving infaq. But besides that the mosque management must also make financial reports that will later be reported to the mosque takmir and to all the managers, so that the financial statements can be arranged transparently so that there is no suspicion from any party and moreover as an accountability to Allah SWT. In preparing the accounting reports for non-profit entities, it has been regulated in the Financial Accounting Standards Guidelines (PSAK-45) that have been prepared by the Indonesian Institute of Accountants (IAI) as a compiler of accounting reports, so that the financial statements can be accountable to the public and can be read by parties parties with an interest in the financial statements. This activity was carried out in the form of outreach and  assistance in  making mosque financial reports with the  systematic application of financial reports using the Microsoft Excel program. From the evaluation results that have been carried out that the results of this activity have been able to increase understanding and skills in preparing the mosque's financial statements in the form of Financial Position Reports, Activity Reports, Cash Flow Statements, and Equity Change reports.Keywords:  entrepreurship , warehousing and ecoprint batik 
DETERMINASI PENINGKATAN SISTEM PENGENDALIAN INTERN: RELEVANSINYA DENGAN INFORMASI AKUNTANSI (Studi pada Koperasi di Kota Semarang) Yulianti Yulianti; Nirsetyo Wahdi; Saifudin Saifudin
Fokus Ekonomi : Jurnal Ilmiah Ekonomi Vol 12, No 1: Juni 2017
Publisher : STIE Pelita Nusantara Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34152/fe.12.1.55-80

Abstract

The strategic role of Cooperatives and Small and Medium Enterprises (SMEs) in the midst of a national economic life, a fact that can not be denied any longer. The strategic role is primarily related to the amount, distribution and potential. In addition to being the life expectancy for most people of Indonesia, KUKM also capable of absorbing high enough jobs. The problem that arises is the need for internal control in a company. SAK ETAP expected use of small, medium, able to prepare its financial statements to obtain funds for business development. To achieve these objectives, the required system, particularly in securing wealth, maintain accuracy and to what extent the reliability of accounting data in the cooperative.The research method is done by collecting data used questionnaire method. The questionnaire was given to the cooperative supervisors each, totaling 91 supervisors of cooperatives in all cooperatives in the city of Semarang. Data were analyzed using SPSS.Results of this research are: 1) There is a positive and significant influence between the independence of the internal control supervisors, so that if the independence of the supervisory increase the cooperative's internal control will also increasingly baik. 2) There is a positive and significant influence between the competence of the internal control, so that when supervisory competence increases, the internal control co-operatives will also be baik. 3) There is no influence of the scope of work on internal control. The level of complexity of the scope of the labor inspectors are not always followed by the low height of the internal control cooperatives. 4) There is a positive and significant influence between accounting information system of internal control, so that when the accounting information system of internal control, the better the cooperative will also be better
PENGARUH MEKANISME CORPORATE GOVERNANCE TERHADAP MANAJEMEN LABA DALAM MENILAI KINERJA KEUANGAN PADA PERUSAHAAN PERBANKAN DI INDONESIA Ratih Wulan Asri; Yulianti .
Fokus Ekonomi : Jurnal Ilmiah Ekonomi Vol 9, No 1: Juni 2014
Publisher : STIE Pelita Nusantara Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34152/fe.9.1.%p

Abstract

This research examines the effect of corporate governance mechanism towards earnings management to evaluate financial performances of banking industries in Indonesia. This research use purposive sampling method in banking industries listed in Indonesia Stock Exchange from 2008 until 2012. Research sample consist of 14 banking companies. This research use multiple regression method. Dependent variable is financial performances, independent variable is corporate governance mechanism, and intervening variable is earnings management. The result of this research shows that (1) corporate governance mechanisms towards earnings management are having significant influence only for insitusional ownership proxy, (2) earnings management are not having significant influence towards financial performances, (3) corporate governance mechanisms that intervened by earnings management are not having significant influence toward financial performances.
PENGARUH PENAGIHAN PAJAK DENGAN SURAT TEGURAN DAN SURAT PAKSA TERHADAP KEPATUHAN WAJIB PAJAK BADAN DI KANTOR PELAYANAN PAJAK PRATAMA SEMARANG TENGAH SATU Richa Wahyu Arumi; Yulianti .
Fokus Ekonomi : Jurnal Ilmiah Ekonomi Vol 9, No 2: Desember 2014
Publisher : STIE Pelita Nusantara Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34152/fe.9.2.%p

Abstract

The Purpose of this research to examine taxpayer compliance. Model of taxpayer compliance is tested with tax collection with a letter of reprimand and forced letter. Specifically, this research examines, (1) the effect of the tax collection compliance with the letter of reprimand against corporate taxpayers, (2) the effect of the tax collection forced letter to taxpayer compliance.The variables used in this study is the collection of tax with a letter of reprimand, forced letter of tax collection and taxpayer compliance. The sample in this research is the Tax Office Primary Middle Semarang The period 2009 to 2013. Sampling method used in this study is purposive sampling method. The method of data analysis used in this study is quantitative method consisting of classical assumption test, multiple linear regression analysis, the coefficient of determination and hypothesis test that using the t test.The results of quantitative analysis using the t test is known that the variable tax collection with a letter of reprimand and a significant positive effect on tax compliance by entities 5,221> t table of values with a significant value of 0,000, the tax collection forced letter positive and significant effect of 2,380 > of value t table with a significant value of 0,021.
Analisis Pengaruh Dana Pihak Ketiga (DPK), Capital Adequacy Ratio (CAR), Non Performing Loan (NPL), Return On Assets (ROA), dan Loan To Deposit Ratio (LDR) Terhadap Penyaluran Kredit Pada Bank Asing Yang Go Public Di Indonesia Periode 2010-2014 Widya Puspapradana; Yulianti Yulianti
Solusi Vol 15, No 3 (2016)
Publisher : Universitas Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26623/slsi.v15i3.2055

Abstract

Penelitian ini bertujuan untuk mengetahui faktor-faktor yang mempegaruhi penyaJuran kredit, dalam penelitian ini peneliti meneliti beberapa variabel yang berpengaruh terhadap penyaluran kredit yaitu Dana Pihak Ketiga (DPK), Capital Adequacy Ratio (CAR), Non Performing Loan (NPL), Rehm, On Assets (ROA), dan Loan to Deposit Ratio (LDR). Teknik analisis yang dipakai dalam penelitian ini adalah Model Regresi Linier Berganda. Data yang digunakan dalam penelitian ini adalah data sekunder yang diperoleh dari Laporan Keuangan Tahunan yang diterbitkan oleh Bank Indonesia pada periode 2010-2014.Jumlah sampeJ adalah IO industri perbankan diperoleh dengan menggunakan teknik purposive sampling. Hasil penelitian ini menunjukkan bahwa variabel independen DPK, CAR, NPL, ROA dan LOR secara bersama-sama mempunyai pengaruh yang signifikan terhadap Penyaluran Kredit. Berdasarkan hasil uji t disimpulkan bahwa variable DPK dan IDR secara parsial berpengaruh signifikan terhadap Penyaluran Kredit Sedangkan variabel CAR, NPL, dan ROA secara parsial berpengamh tidak signifikan terhadap Penyaluran Kredit. Berdasarkan basil analisis regresi diperoleh Adjusted R2 sebesar 0,867, hal ini menunjukkan bahwa kontribusi variabel independen dalam menjelaskan variabel dependen sebesar 86,70% dan sisanya sebesar 13,3% dipengaruhi oleh variabel lain yang tidak diteliti.Kata Kunci:Kredit, DPK, CAR, NPL, ROA dan LDR
Pengaruh Budgetary Slack Terhadap Budget Participation dengan Dimoderasi Information Asymetry dan Budget Emphasis Ardiani Ika Sulistyawati; Yulianti Yulianti; Edy Mulyantomo
Owner : Riset dan Jurnal Akuntansi Vol. 7 No. 1 (2023): Article Research Volume 7 Issue 1, Januari 2023
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/owner.v7i1.1173

Abstract

This study aims to analyze the effect of budgetary participation on budgetary slack by moderating information asymmetry and budget emphasis. The existence of a research gap is the basis for conducting this research. This research is categorized as a survey research, where the research instrument is a questionnaire. The population in this study were structural officials in the SKPD of the 24 Kendal City Offices. The subjects in this study were the head of the department, the secretary, the head of the finance sub-section, the head of the planning sub-section, and staff at the Kendal Regency Government. The sampling technique used the census method where all employees of the finance department at the Kendal City SKPD had the same opportunity to become respondents in this study. The results of the study indicate that budgetary participation has an influence on Budgetary Slack. This study also proves empirically that information asymmetry and budget emphasis are able to moderate the effect of budget participation on budgetary slack.
Pendampingan Penyusunan Buku Kas Sederhana Berbasis Aplikasi Pada UMKM “Happy Boy” Kendal: Pendampingan Penyusunan Buku Kas Sederhana Berbasis Aplikasi Pada UMKM “Happy Boy” Kendal Risti Ulfi Hanifah; Yulianti; Rosyati; Dr Andhy Tri Ardiyanto
Journal of Community Service and Engagement Vol. 2 No. 6 (2022): December 2022
Publisher : CV. AGUSPATI RESEARCH INSTITUTA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.9999/jocosae.v2i6.158

Abstract

Persaingan global memicu adanya ekonomi kreatif yang identik dengan industri kreatif. Untuk peningkatan taraf hidup masyarakat, umkm yang di miliki oleh ibu ibu yang berada di Kelurahan Langenharjo Kendal, sudah berkecimpung di dalam usaha kecil menengah, tetapi umkm ini belum bisa mengatur keuangan dengan baik. Tim pengabdian masyarakat Universitas Semarang ingin membantu umkm ini di Kelurahan Langenharjo dengan cara pembuatan buku kas sederhana berbasis aplikasi dan inovasi produk. Dengan melihat peningkatan kesadaran masyarakat akan peningkatan pendapatan dan pengembangan usaha, terutama pada masa pandemik ini, dengan adanya ilmu penentuan HPP terdapat peningkatan usaha pada umkm.. Sehingga pendapatan umkm meningkat, tetapi masih minimnya pengetahuan tentang penyusnunan buku kas sederhana membuat umkm ini masih mencampur aduk dengan kebutuhan pribadi, maka tim pengabdian masyarakat ingin memberikan pelatihan penentuan penyusunan buku kas sederhana. Pertama kali memberikan materi tentang pembukuan yang efektif, selanjutnya bagaimana umkm melakukan penyusunan pembukuan kas sederhana Metode yang digunakan dalam kegiatan PKM ini meliputi kegiatan pelatihan dan workshop. Kegiatan pelatihan yang dilakukan meliputi 1) Pendampimgan penyusunan buku kas sederhana dan akuntansi dasar 2) penentuan strategi yang tepat. Kegiatan PKM ini meliputi 1) Pra Survey Lapangan 2) Persiapan Alat dan Bahan Pelatihan 3) Persiapan Tempat Pelatihan dan Workshop 4) Pendampingan penyusunan buku kas sederhana dan Akuntansi Dasar 5) Penentuan strategi yang tepat dengan pemakaian harga yang sudah ditentukan bagi umk 6) Pembuatan Laporan dan Publikasi. Peran kedua mitra adalah sebagai obyek dan subyek. Sebagai obyek, mitra merupakan sasaran untuk ditangani permasalahannya dalam mengembangkan usaha.
Measuring the Root Determinants of Income Level and the Impact on the Financial Literacy of MSME Actors Anton Priyo Nugroho; Syawal Zakaria; Yulianti Yulianti; Maryam Sangadji; Ninik Endang Purwati
Kontigensi : Jurnal Ilmiah Manajemen Vol 11 No 1 (2023): Kontigensi: Jurnal Ilmiah Manajemen
Publisher : Program Doktor Ilmu Manajemen, Universitas Pasundan, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56457/jimk.v11i1.350

Abstract

This research was conducted to see the effect of the variables of education level, gender, and business time on financial literacy with income level as an intervening variable in Kalongan Village MSMEs. Descriptive quantitative approach used in research. The population in this study were SMEs in the Kalongan Village area, totaling 116 SMEs and the sampling technique used was a census. The research instrument was tested using validity and reliability tests which were then processed with multiple linear regression analysis coupled with the path test/sobelt test in the SPSS program. The results of the analysis illustrate that (1) the level of education has a positive and significant effect on the level of income; (2) gender has a positive and significant effect on income levels; (3) business time has a positive and significant effect on income levels; (4) income level has a positive and significant effect on financial literacy; (5) gender has a positive and significant effect on financial literacy; (6) business time has a positive and significant effect on financial literacy; (7) The level of income has a positive and significant effect on financial literacy; (8) Income level is not able to mediate the relationship between education level and financial literacy; (9) Income level is unable to mediate gender relations on financial literacy; and (10) income level is not able to mediate the relationship between business time and financial literacy
Analysis of determinants of manufacturing company value Ardiani Ika Sulistyawati; Yulianti Yulianti; Rosyati Rosyati; Dian Triyani
Enrichment : Journal of Management Vol. 13 No. 4 (2023): October: Management Science And Field
Publisher : Institute of Computer Science (IOCS)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35335/enrichment.v13i4.1641

Abstract

In general, the company's goal is to maximize company value as reflected in the share price and increase the wealth of company owners by achieving targeted profits. This research aims to analyze the influence of dividend policy, investment decisions, liquidity, profitability, capital structure and company size on company value. The objects of this research are all manufacturing companies listed on the Indonesia Stock Exchange during the 2018-2021 period. This research uses secondary data obtained through documentation methods. The results of this research prove that investment decisions, profitability, capital structure and company size have a significant effect on company value. Meanwhile, dividend and liquidity policies have no influence on company value. The resulting coefficient of determination was 84.9%.
OPINI AUDIT GOING CONCERN: SUATU KAJIAN EMPIRIS Ardiani Ika Sulistyawati; Yulianti; Dian Triyani; Rr. Lulus Prapti Nugroho Setiasih Surjanti
Jurnal Ekonomi Vol. 12 No. 3 (2023): Jurnal Ekonomi, 2023, September
Publisher : SEAN Institute

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

Abstract

This research is motivated by the existence of problems in the form of gap phenomena in the form of discrepancies in the results of the analysis regarding the direction of the relationship between the independent variables of the study which include the previous year's audit opinion, company size, liquidity, profitability, and solvency with the dependent variable going concern audit opinion in manufacturing companies listed on the Stock Exchange Indonesian Securities in 2016- 2020. This study aims to examine the effect of the previous year's audit opinion, company size, liquidity, profitability, and solvency on going concern audit opinion in manufacturing companies listed on the Indonesia Stock Exchange. The research was conducted with a quantitative research approach. This type of research is descriptive research. The population in this research is 160 companies and the total sample is 32 manufacturing companies listed on the Indonesia Stock Exchange 2016-2020. The variables related to this research are the previous year's audit opinion, company size, liquidity, profitability, and solvency and going concern audit opinion in manufacturing companies. Data analysis technique using logistic regression. The results showed that there was a significant effect on the previous year's audit opinion, profitability, and solvency variables on going concern audit opinion in manufacturing companies, while the company size and liquidity variables had no significant effect on going concern audit opinion in manufacturing companies listed on the Stock Exchange. Indonesia.
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