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All Journal Jurnal Manajemen Terapan dan Keuangan JIMAT (Jurnal Ilmiah Mahasiswa Akuntansi) Undiksha EKOMBIS REVIEW: Jurnal Ilmiah Ekonomi dan Bisnis EKONOMIS : Journal of Economics and Business JURNAL MANAJEMEN (EDISI ELEKTRONIK) EQIEN - JURNAL EKONOMI DAN BISNIS JPEK (Jurnal Pendidikan Ekonomi dan Kewirausahaan) Jurnal Ilmiah Edunomika (JIE) International Journal of Economics Development Research (IJEDR) Jurnal Ilmiah Akuntansi Peradaban Jurnal Abdimas Sangkabira Kontigensi: Jurnal Ilmiah Manajemen JURNAL ILMIAH GLOBAL EDUCATION Journal of Trends Economics and Accounting Research Jurnal Edukasi Pengabdian Masyarakat: EDUABDIMAS IIJSE Proceeding of International Conference on Humanity Education and Society JPS (Jurnal Perbankan Syariah)
Prastyatini, Sri Lestari Yuli
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Religion Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Energy Environmental Science Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Mathematics Social Sciences Other

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Pengaruh Pengetahuan Investasi, Kondisi Keuangan, Overconfidence, Dan Ajaran Tri-Nga Terhadap Minat Investasi Di Pasar Modal Prastyatini, Sri Lestari Yuli; Urnila, Delifka
JIMAT (Jurnal Ilmiah Mahasiswa Akuntansi) Undiksha Vol. 15 No. 01 (2024): Jurnal Ilmiah Mahasiswa Akuntansi
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/jimat.v15i01.58616

Abstract

Penelitian ini bertujuan untuk membuktikan apakah pengetahuan investasi, kondisi keuangan, overconfidence, dan ajaran Tri-Nga (ngerti, ngrasa, dan nglakoni) dapat berpengaruh terhadap minat investasi di pasar modal. Sampel diambil dari Fakultas Ekonomi Universitas Sarjanawiyata Tamansiswa Yogyakarta tahun 2022, yang mengunakan metode penarikan sampel non-probability sampling, dan dengan menggunakan teknik insidental sampling. Pengumpulan data dilakukan melalui teknik penyebaran kuesioner secara online melalui media aplikasi whatsapp dan juga mekukan penyebaran secara langsung. Analisis data dilakukan dengan menggunakan analisis regresi berganda dengan program Statistical Package for Social Science (SPSS) versi 20. Hasil penelitian membuktikan bahwa pengetahuan investasi, overconfidence, dan ajaran Tri-Nga berpengaruh positif terhadap minat investasi di pasar modal, namun kondisi keuangan tidak berpengaruh terhadap minat investasi di pasar modal. Temuan membuktikan bahwa dari keempat variable independen tersebut hanya kondisi keuangan yang tidak memiliki pengaruh terhadap minat investasi di pasar modal.
THE INFLUENCE OF THE TAXATION SYSTEM, GENDER, LOVE OF MONEY, AND UNDERSTANDING OF THE THREE TABOOS ON STUDENT PERCEPTIONS REGARDING TAX EVASION Prastyatini, Sri Lestari Yuli; Chaerunisak, Uum Helmina; Sinta, Restika Putri Ayunda
International Conference on Humanity Education and Society (ICHES) Vol. 3 No. 1 (2024): Third International Conference on Humanity Education and Society (ICHES)
Publisher : FORPIM PTKIS ZONA TAPAL KUDA

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Abstract

Tax evasion cases are rife in Indonesia, involving taxpayers and tax officers. Tax evasion has a negative connotation and is classified as a criminal offense because it is carried out intentionally in violation of the law and can harm the nation. As taxpayers, students need knowledge related to tax evasion. So this research was carried out comprehensively regarding students assumptions about the influence of taxation system variables, gender, love of money, and understanding of Tamansiswa's three taboos. This research was carried out using quantitative methods which include data processing and data presentation, carrying out calculations to describe the data and carrying out hypothesis testing. The results of the research show that the taxation system and understanding the Tamansiswa three taboos have a negative effect on students' perceptions of tax evasion, while gender and love of money have a positive effect on students' perceptions of tax evasion. This research provides views and insights regarding student perceptions regarding the taxation system in Indonesia which is influenced by several factors. However, there are 39.9% other variables that were not examined by the author as limitations.
PENGARUH PROFITABILITAS, KOMISARIS INDEPENDEN, DAN INTENSITAS ASET TETAP TERHADAP MANAJEMEN PAJAK (Studi Empiris pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Tahun 2017-2021) Prastyatini, Sri Lestari Yuli; Efriyendi, Novit
International Conference on Humanity Education and Society (ICHES) Vol. 3 No. 1 (2024): Third International Conference on Humanity Education and Society (ICHES)
Publisher : FORPIM PTKIS ZONA TAPAL KUDA

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Abstract

Tax management can be influenced by various factors. This research was conducted to test whether profitability, independent commissioners, and fixed asset intensity have an effect on tax management. This research is quantitative in nature where the results of the research data are in the form of numbers. The data used in this research is annual financial report data from manufacturing companies listed on the Indonesia Stock Exchange (BEI) for 2017-2021. Data collection was carried out using a non-participant observer method, where the author only observed the data available on the website www.idx.co.id. The number of manufacturing companies used as samples for this research was 15 manufacturing companies with a total of 75 annual financial report data that had been searched. The data analysis used was multiple linear regression and hypothesis testing using SPSS 25. The results showed that profitability had no effect on tax management, while independent commissioners and fixed asset intensity had a positive effect on tax management.
STRATEGI PENINGKATAN DAYA SAING UMKM PUJASERA PAKUALAMAN SHIFT SORE MELALUI INOVASI DAN KOLABORASI: MENUJU KEUNGGULAN KOMPETITIF DI PASAR Listyawati, Reni; Prastyatini, Sri Lestari Yuli; Chaerunisak, Uum Helmina; Safira, Maghfirotus; Aini, Syarivatul; Kharisma, Enggar Dwi
Jurnal Abdimas Sangkabira Vol. 5 No. 1 (2024): Jurnal Abdimas Sangkabira, Desember 2024
Publisher : Program Studi Diploma III Akuntansi Fakultas Ekonomi dan Bisnis Universitas Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29303/abdimassangkabira.v5i1.1268

Abstract

This community service project aims to enhance the competitiveness and operational efficiency of Micro, Small, and Medium Enterprises (MSMEs) in the Pujasera Pakualaman Night Shift Unit, focusing on Lesehan Pakualaman Mbak Nila, Warung Anugerah, and Bakso Pak Riyanto. Through initial surveys and consultations with MSME vendors, several challenges, such as competition with similar products, payment issues, absence in e-commerce channels, and weather impacts, were identified. Implemented solutions include developing innovative menus, applying the Quick Response Code Indonesian Standard (QRIS) payment system, and integrating online ordering services. Training and empowerment processes were conducted to improve vendors' understanding of product innovation, digital payment technology, and e-commerce operational management. Implementing these solutions is expected to bring positive changes that strengthen the competitiveness and operational efficiency of MSMEs in Pujasera Pakualaman and contribute to local economic growth.
RETURN SAHAM: MODERASI LABA AKUNTANSI TERHADAP PRODUK DOMESTIK BRUTO, SALES GROWTH DAN DIVIDEND PAYOUT RATIO Prastyatini, Sri Lestari Yuli; Kusumaningrum, Hapsari Nurjanah
Jurnal Manajemen Terapan dan Keuangan Vol. 13 No. 04 (2024): Jurnal Manajemen Terapan dan Keuangan
Publisher : Program Studi Manajemen Pemerintahan dan Keuangan Daerah Fakultas Ekonomi dan Bisnis Universitas Jambi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22437/jmk.v13i04.33274

Abstract

Penelitian ini bertujuan untuk melakukan pembuktian secara empiris kemampuan laba akuntansi dalam memoderasi hubungan antara produk domestik bruto, sales growth, dan dividend payout ratio terhadap return saham. Objek yang digunakan ialah perusahaan sektor industri sub sektor barang konsumsi yang terdaftar di BEI dengan sampel 120 data dari 24 perusahaan selama 5 (lima) tahun yang diperoleh melalui teknik purposive sampling. Adapun pengolahan data dilakukan dengan program SPSS model 23. Berdasarkan hasil uji hipotesis menunjukkan bahwa produk domestik bruto berpengaruh negatif dan signifikan terhadap return saham, sedangkan sales growth dan dividend payout ratio berpengaruh positif dan signifikan terhadap return saham. Laba akuntansi mampu memoderasi hubungan antara produk domestik bruto terhadap return saham, akan tetapi laba akuntansi tidak mampu memoderasi hubungan antara sales growth dan dividend payout ratio terhadap return saham.
PENGARUH BEBAN PAJAK TANGGUHAN TERHADAP PERSISTENSI LABA, PENGHINDARAN PAJAK DAN NILAI PERUSAHAAN (STUDI KASUS PADA PERUSAHAAN PROPERTY DAN REAL ESTATE YANG TERDAFTAR DI BEI PERIODE 2018-2022) Prastyatini, Sri Lestari Yuli; Candra, Yogi Karuna
JURNAL ILMIAH EDUNOMIKA Vol 8, No 4 (2024): EDUNOMIKA
Publisher : ITB AAS Indonesia Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jie.v8i4.16259

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh beban pajak tangguhan terhadap persistensi laba, penghindaran pajak, dan nilai perusahaan pada perusahaan properti dan real estate yang terdaftar di Bursa Efek Indonesia (BEI) periode 2018-2022. Metode purposive digunakan untuk pengambilan sampel dengan populasi sebanyak 87 perusahaan. Analisis regresi linear digunakan untuk menganalisis data. Hasil penelitian menunjukkan bahwa beban pajak tangguhan memiliki pengaruh positif dan signifikan terhadap persistensi laba dan nilai perusahaan. Namun, beban pajak tangguhan tidak berpengaruh terhadap penghindaran pajak. Penelitian ini diharapkan dapat digunakan sebagai bahan pertimbangan dalam menyusun strategi pengelolaan beban pajak tangguhan yang lebih efektif untuk meningkatkan persistensi laba dan nilai perusahaan
Moderation of Foreign Exchange Rates on The Effect of Cryptocurrency and Money Supply on The Indonesia Composite Index (IHSG) Prastyatini, Sri Lestari Yuli; Tiarah, Ahmad Reski
International Journal of Economics Development Research (IJEDR) Vol. 5 No. 5 (2024): International Journal of Economics Development Research (IJEDR)
Publisher : Yayasan Riset dan Pengembangan Intelektual

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37385/ijedr.v5i5.5571

Abstract

This study aims to test whether cryptocurrency and money supply affect Indonesia Composite Index (IHSG) with exchange rates as a moderating variable. This research is quantitative research. The population of this study is return value of cryptocurrency, money supply, exchange rates, and Indonesia Composite Index every month during period 2020-2022. The number of samples obtained was 36 data, the data was obtained using saturation sampling technique. This research was conducted using SPSS 26 to test the data. The results of this study state that cryptocurrency have a positive effect on Indonesia Composite Index while money supply have no effect on Indonesia Composite Index. Exchange rates unable to moderate the relationship between cryptocurrency and Indonesia Composite Index but able to moderate the relationship between money supply and Indonesia Composite Index. Mutually, cryptocurrency and money supply jointly affect Indonesia Composite Index by 24,3%. However, this study also highlights the need for further research to look at other factors that can influence the IHSG and its impact on the IHSG.
The Role of Tax Socialization, Education, and Government Support in MSME Compliance in Teras Malioboro Prastyatini, Sri Lestari Yuli; Bissolihin, Al Hikni
International Journal of Economics Development Research (IJEDR) Vol. 6 No. 1 (2025): International Journal of Economics Development Research (IJEDR)
Publisher : Yayasan Riset dan Pengembangan Intelektual

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37385/ijedr.v6i1.6800

Abstract

This study aims to analyze the influence of tax socialization, education level, and government support on tax compliance among MSMEs in Teras Malioboro, Yogyakarta. The research employs a quantitative approach, using primary data collected through a questionnaire. The population consists of 888 MSME taxpayers at Teras Malioboro, with a sample of 90 respondents selected using simple random sampling. The data were analyzed using multiple linear regression to determine the effect of the independent variables on tax compliance. The results show that tax socialization and education level have a positive and significant impact on tax compliance, while government support does not significantly influence compliance. These findings suggest that enhancing understanding through effective socialization and education can improve MSME compliance. However, the study's scope is limited to a specific area, and further research is recommended to expand the sample and explore additional factors affecting tax compliance. Additionally, improved government support in tax services is suggested to enhance taxpayer compliance.
KEPATUHAN WAJIB PAJAK ORANG PRIBADI: INSENTIF PAJAK SEBAGAI MODERASI ATAS PEMAHAMAN REGULASI PERPAJAKAN DAN TAX AVOIDANCE Prastyatini, Sri Lestari Yuli; Ayem, Sri; Pradana, Alfius Yohar Yuda
Jurnal Manajemen Terapan dan Keuangan Vol. 14 No. 01 (2025): Jurnal Manajemen Terapan dan Keuangan
Publisher : Program Studi Manajemen Pemerintahan dan Keuangan Daerah Fakultas Ekonomi dan Bisnis Universitas Jambi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22437/jmk.v14i01.33753

Abstract

Pajak adalah kontribusi wajib kepada negara tempat pengumpulan pajak dapat ditegakkan. Salah satu permasalahan di bidang perpajakan adalah rendahnya tingkat kepatuhan masyarakat dalam memenuhi kewajiban perpajakannya di suatu negara. Tujuan penelitian ini adalah untuk mengetahui pengaruh pemahaman peraturan perpajakan dan penghindaran pajak terhadap kepatuhan wajib pajak orang pribadi yang dimoderasi oleh insentif pajak. Populasi diambil dari wajib pajak orang pribadi yang terdaftar di Kota Yogyakarta. Data yang digunakan dalam penelitian ini berupa data primer. Teknik pengambilan sampel menggunakan metode convenience sampling atau random sampling dengan sampel 103 wajib pajak orang pribadi. Analisis yang digunakan dalam penelitian ini adalah analisis regresi berganda dan Moderated Regression Analysis (MRA). Hasil penelitian ini menunjukkan bahwa pemahaman peraturan perpajakan dan penghindaran pajak mempengaruhi kepatuhan wajib pajak orang pribadi di Kota Yogyakarta dan insentif pajak mampu memoderasi bahkan memperkuat hubungan antara pemahaman peraturan perpajakan dan penghindaran pajak atas kepatuhan wajib pajak orang pribadi di Kota Yogyakarta.
Tingkat Pengungkapan Informasi Website Sebagai Pemoderasi Volume Perdagangan dan Kapitalisasi Pasar Terhadap Return Saham Pramesti, Hanifah Zulia; Prastyatini, Sri Lestari Yuli
JPEK: Jurnal Pendidikan Ekonomi dan Kewirausahaan Vol 9 No 1 (2025): JPEK (Jurnal Pendidikan Ekonomi dan Kewirausahaan)
Publisher : Universitas Hamzanwadi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29408/jpek.v9i1.29137

Abstract

The purpose of this study is to determine how much trading volume (X1) and market capitalization (X2) affect stock returns (Y) with the level of website information disclosure (Z) as a moderation variable. The method used is quantitative and the data is obtained in the form of secondary data. This object uses LQ45 indexed companies with a sample of 100 data from 20 companies for 5 (five) years, namely 2019 to 2023 through a purposive sampling technique. The findings from the hypothesis test indicate positively and significantly  that trading volume and market capitalization have an influence on stock returns. The level of website information disclosure is able to moderate well market capitalization and stock returns. But on the other hand, it is unable to moderate the relationship of trading volume to stock returns
Co-Authors Agus Dwi Cahya Aini, Syarivatul Bissolihin, Al Hikni Candra, Yogi Karuna Dua, Alkuinus Putra Efriyendi, Novit Gabriella, Agatha Mutiara Jannah, Izzhatul Kaleka, Frischa Aprilia Kharisma, Enggar Dwi Kusumaningrum, Hapsari Nurjanah Listyawati, Reni Nur Anita Chandra Putry, Nur Anita Chandra Pandia, Salsabilah Putri Prabowo, Adia Adi Pradana, Alfius Yohar Yuda Pramesti, Hanifah Zulia Pratama, Alfian Aji Puspawati, Rista Arum Putra, Weky Mandala Utama Rakhmani, Susanna Eka Resita, Dini Safira, Maghfirotus Sinta, Restika Putri Ayunda Sri Ayem Susanti, Pipit Tasekep, Hezron Sandy Tiarah, Ahmad Reski Umi Wahidah Urnila, Delifka uum helmina chaerunisak, uum helmina