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All Journal Riset Akuntansi dan Keuangan Indonesia Al Tijarah Jurnal EMT KITA Journal of Economic, Bussines and Accounting (COSTING) EQIEN - JURNAL EKONOMI DAN BISNIS ISOQUANT : Jurnal Ekonomi, Manajemen dan Akuntansi Journal of Economics, Business, and Government Challenges Jurnal Ilmiah Edunomika (JIE) Community Engagement and Emergence Journal (CEEJ) Management Studies and Entrepreneurship Journal (MSEJ) Economic Reviews Journal Prosiding University Research Colloquium Review of Accounting and Business Jurnal Ekonomika Manajemen Dan Bisnis Innovative: Journal Of Social Science Research IIJSE Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Riset Akuntansi dan Keuangan Indonesia Journal of Ekonomics, Finance, and Management Studies

Suyatmin Waskito Adi

Unknown Affiliation

Author-ID : 219473

Religion Agriculture, Biological Sciences & Forestry Humanities Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Health Professions Industrial & Manufacturing Engineering Law, Crime, Criminology & Criminal Justice Medicine & Pharmacology Public Health Social Sciences Other

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Profitability, Leverage, Firm Size, Liquidity, and Total Assets Turnover on Liquidity, and Total Assets Turnover on Real Earnings Management (An Empirical Real Earnings Management (An Empirical Study on the Mining Company Classification Study on the Minin Adi, Suyatmin Waskito; Putri, Wulanditya Anggun Permata; Permatasari, Widowati Dian
Riset Akuntansi dan Keuangan Indonesia Vol 5, No 2 (2020): Riset Akuntansi dan Keuangan Indonesia
Publisher : Universitas Muhammadiyah Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23917/reaksi.v5i2.12403

The aim of this research is to analyze the effect of profitability, leverage, firm size, liquidity, and total assets turnover on real earnings management. The population of this research is the classification of mining companies listed on the Indonesia Stock Exchange (IDX) in 2014-2017. The sampling method used a purposive sampling method and obtained as many as 80 companies. The data analysis method used multiple linear regression method. The results showed that the total asset turnover affected real earnings management. While profitability, leverage, firm size, and liquidity did not affect real earnings management.

PENGARUH SIZE, PROFITABILITY, LEVERAGE, CAPITAL INTENSITY DAN KOMISARIS INDEPENDEN TERHADAP EFFECTIVE TAX RATE PADA PERUSAHAAN MANUFAKTUR DI INDONESIA TAHUN 2016-2019 Fasifah Hanim; Suyatmin Waskito Adi
Eqien - Jurnal Ekonomi dan Bisnis Vol 9 No 1 (2022): EQIEN - JURNAL EKONOMI DAN BISNIS
Publisher : Sekolah Tinggi Ilmu Ekonomi Dr Kh Ez Mutaqien

This study to analyze the effect of size, profitability, leverage, capital intensity and independent commissioners on the effective tax rate of manufacturing companies in Indonesia (empirical studies on mining, utility, transportation and infrastructure companies listed on the Indonesia Stock Exchange 2016-2019). The population in this study were 128 mining, utility, transportation and infrastructure companies listed on the Indonesia Stock Exchange for the 2016-2019 period. The sampling method uses a purposive sample based on certain criteria. The results of this study indicate that the size of the company has a significant effect on the effective tax rate. Meanwhile, leverage, profitability, capital intensity ratio and independent commissioners have no significant effect on the effective tax rate. Adjusted R Square shows a value of 0,109. This means that 10,90% of the change in the effective tax rate is caused by existing variables. The small coefficient of determination in this study is caused by the independent variable being tested that has little relationship with the dependent variable.

ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI AUDIT REPORT LAG PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA (Studi Empiris pada Perusahaan Subsektor Makanan dan Minuman Yang Terdaftar Di Bursa Efek Indonesia Periode 2017-2020) Dessy Rachmawati; Suyatmin Waskito Adi
Eqien - Jurnal Ekonomi dan Bisnis Vol 9 No 2 (2022): EQIEN - JURNAL EKONOMI DAN BISNIS
Publisher : Sekolah Tinggi Ilmu Ekonomi Dr Kh Ez Mutaqien

Along with the development of the times, activities that occur in Indonesia have progressed very rapidly, one of which is the progress of the capital market, this progress is marked by the number of companies registering themselves on the IDX and also many companies that have gone public. This study aims to determine how the effect of public accounting firm size, firm size, auditor turnover, profitability, solvency, and ownership structure on audit report delays using a quantitative approach and purposive sampling method. The results of this study indicate that the size of the public accounting firm and solvency have an effect on audit report lag, while firm size, auditor turnover, profitability, and ownership structure have no effect on audit report lag.

ANALISIS EFEKTIVITAS & EFISIENSI PENERIMAAN PAJAK BUMI DAN BANGUNAN SEBAGAI POTENSI PENDAPATAN ASLI DAERAH KABUPATEN NGAWI TAHUN 2018-2020 Esa Aldila; Suyatmin Waskito Adi
Eqien - Jurnal Ekonomi dan Bisnis Vol 9 No 2 (2022): EQIEN - JURNAL EKONOMI DAN BISNIS
Publisher : Sekolah Tinggi Ilmu Ekonomi Dr Kh Ez Mutaqien

One of Indonesia's state revenues that is currently being intensively promoted is taxes. Indonesia makes tax as one of the largest sources of income, one of which is local taxes using secondary and premier data. The object of this research is the Ngawi Regency Finance Agency. Meanwhile, the research subjects were employees of the Ngawi Regency Finance Agency who were taken using a sampling technique. The results in this study are the level of effectiveness of Ngawi Regency's PBB revenue for the 2018-2020 period is classified as effective. This is indicated by the percentage of effectiveness with an average of 98.23%, the efficiency level of Tax revenue in Ngawi Regency for the period 2018 to 2020 is classified as efficient, which is indicated by an average efficiency of 5.53%, and Land and Building Taxes are one of the mainstay items of income. region because PBB contributes the largest PAD in the tax sector. This means that the level of efficiency and effectiveness of Land and Building Tax receipts as reviewed in the previous chapter has a positive effect on the potential for Regional Original Income in Ngawi Regency.

PENGARUH FASILITAS SISTEM PELACAKAN ONLINE, KETEPATAN WAKTU PENGIRIMAN, HARGA DAN KUALITAS PELAYANAN TERHADAP KEPUASAN PELANGGAN J&T EXPRESS (Studi Pada J&T Express Cabang Kota Karanganyar) Oktaviana Dwi Mawarni; Suyatmin Waskito Adi
Eqien - Jurnal Ekonomi dan Bisnis Vol 10 No 1 (2022): EQIEN - JURNAL EKONOMI DAN BISNIS
Publisher : Sekolah Tinggi Ilmu Ekonomi Dr Kh Ez Mutaqien

In the current era of globalization, shipping service companies have experienced a rapid increase. This is caused by several factors, one of which is the increasing interest in shopping through electronic markets or commonly referred to as e-commerce. Therefore, this study aims to find empirical evidence of the effect of online tracking system facilities, on time delivery, price, and service quality on customer satisfaction. The population referred to in this study are customers who use the services of J&T Express Karanganyar. The sample in this study used 100 respondents who were customers or service users of J&T Express Karanganyar. The data analysis method uses multiple linear regression analysis with the help of SPSS 21 software. The results of the study found that on time delivery and service quality affect customer satisfaction J&T Express Karanganyar with a sig value. respectively (0.001 < 0.05) and (0.008 < 0.05). Meanwhile, online tracking system facilities and prices have no effect on J&T Express Karanganyar customer satisfaction with a sig value. respectively (0.393 > 0.05) and (0.653 > 0.05).

ANALISIS LAPORAN KEUANGAN PERUSAHAAN BUMN SEKTOR TRANSPORTASI DAN PERGUDANGAN UNTUK MENILAI KINERJA KEUANGAN SEBELUM DAN MASA PANDEMI COVID-19 (STUDI KASUS PADA PT KERETA API INDONESIA (PERSERO) TAHUN 2018-2020) Septina Rahma Darmayati; Suyatmin Waskito Adi
Eqien - Jurnal Ekonomi dan Bisnis Vol 11 No 1 (2022): EQIEN- JURNAL EKONOMI DAN BISNIS
Publisher : Sekolah Tinggi Ilmu Ekonomi Dr Kh Ez Mutaqien

The purpose of this study was to determine the financial performance of state-owned companies at PT Kereta Api Indonesia (Persero) before and during the 2018-2020 covid-19 pandemic based on the results of financial statement analysis which is expected to be able to provide information on financial performance results before and during the covid-19 pandemic to the public. company as a material for decision making and the general public. This study uses a quantitative descriptive research method in the form of secondary data derived from the financial statements of PT Kereta Api Indonesia (Persero) which consists of an income statement, a statement of changes in equity and a balance sheet obtained from https://ppid.kai.id/. This study uses data analysis techniques in the form of financial ratios consisting of liquidity ratios, solvency ratios, activity ratios and profitability ratios. Based on the results of this study, it shows that financial performance can not be said to be good considering the impact of the covid-19 pandemic in 2020 which caused a decrease in revenue and the PPKM/PSBB policies issued by the government resulted in a significant decrease in passenger volume.

PENGARUH QUICK RATIO, TOTAL ASSETS TURNOVER, RETURN ON ASSETS, DEBT TO TOTAL ASSETS TERHADAP HARGA SAHAM (Studi Empiris Pada Perusahaan Industri yang Terdaftar di Bursa Efek Indonesia Tahun 2018-2020) Intan Veronica; Suyatmin Waskito Adi
Eqien - Jurnal Ekonomi dan Bisnis Vol 11 No 1 (2022): EQIEN- JURNAL EKONOMI DAN BISNIS
Publisher : Sekolah Tinggi Ilmu Ekonomi Dr Kh Ez Mutaqien

The purpose of this study was to determine the effect of Quick Ratio (QR), Total Assets Turnover (TATO), Return On Assets (ROA), Debt To Total Assets (DAR) on stock prices. The population in this study is industrial companies listed on the Indonesia Stock Exchange (IDX) in 2018-2020. The data used is taken from the financial statements of industrial companies for 2018-2020. The sample in this study was determined by purposive sampling method, so that the sample that met the criteria for taking the sample in this study were 35 companies. The data analysis model used is multiple linear regression model. Based on the results of this study indicate that the first hypothesis Quick Ratio (QR) has no effect on stock prices, the second hypothesis Total Assets Turnover (TATO) has no effect on stock prices, the third hypothesis Return On Assets (ROA) has an effect on stock prices, and the fourth hypothesis Debt To Total Assets (DAR) has no effect on stock prices in industrial companies listed on the Indonesia Stock Exchange (IDX) in 2018-2020.

PENGARUH KESADARAN PAJAK, KUALITAS PELAYANAN FISKUS, TINGKAT PEMAHAMAN PAJAK, TINFKAT PENDAPATAN DAN SANKSI PAJAK TERHADAP KEPATUHAN WAJIB PAJAK DALAM MEMBAYAR PAJAK KENDARAAN BERMOTOR (Studi Empiris Pada SAMSAT Kota Surakarta) Safina Fatmawati; Suyatmin Waskito Adi
Eqien - Jurnal Ekonomi dan Bisnis Vol 11 No 1 (2022): EQIEN- JURNAL EKONOMI DAN BISNIS
Publisher : Sekolah Tinggi Ilmu Ekonomi Dr Kh Ez Mutaqien

This study aims to analyze the effect of tax awareness, tax service quality, level of tax understanding, income and tax levels on taxpayer compliance in paying motor vehicle taxes at SAMSAT Surakarta City. This research uses data analysis method using multiple linear regression analysis, descriptive analysis, classical assumption test, and hypothesis testing using SPSS version 25 program. Primary data obtained from questionnaires using incidental sampling technique from 100 respondents who are taxpayers who are paying motor vehicle tax in Indonesia. SAMSAT Surakarta City. The results of this study indicate that taxes and income levels affect taxpayer compliance. The quality of tax service, the level of understanding of taxes and taxes have no effect on taxpayer compliance.

PENGARUH EARNING PER SHARE (EPS), RETURN ON EQUITY (ROE), RETURN ON ASSET (ROA), DAN NET PROFIT MARGIN (NPM) TERHADAP HARGA SAHAM Novia Berliani Arifah; Suyatmin Waskito Adi
Prosiding University Research Colloquium Proceeding of The 13th University Research Colloquium 2021: Mahasiswa (Student Paper)
Publisher : Konsorsium Lembaga Penelitian dan Pengabdian kepada Masyarakat Perguruan Tinggi Muhammadiyah 'Aisyiyah (PTMA) Koordinator Wilayah Jawa Tengah - DIY

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (618.208 KB)

Penelitian ini bertujuan untuk mengetahui pengaruh Earning PerShare (EPS), Return On Equity (ROE), Return On Asset (ROA), danNet Profit Margin (NPM) terhadap harga saham. Penelitian inidilakukan pada perusahaan property dan real estate yang terdaftardi BEI tahun 2016-2019. Teknik pengambilan sampel dalampenelitian ini menggunakan metode purposive sampling, dandidapatkan sebanyak 150 sampel yang sesuai dengan kriteria.Analisis data menggunakan analisis regresi linier berganda. Hasilpenelitian menunjukkan bahwa earning per share dan return on assetberpengaruh positif terhadap harga saham, sedangkan return onequity dan net profit margin tidak berpengaruh terhadap hargasaham.

EVALUASI PROFITABILITAS PROYEK SARFAS TUKS MIGAS TANJUNG SEKONG PT WIJAYA KARYA TAHUN 2017-2019 Aswanta Wisnu Pradhana; Suyatmin Waskito Adi
Eqien - Jurnal Ekonomi dan Bisnis Vol 11 No 02 (2022): EQIEN- JURNAL EKONOMI DAN BISNIS
Publisher : Sekolah Tinggi Ilmu Ekonomi Dr Kh Ez Mutaqien

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34308/eqien.v11i02.1025

The purpose of this study is to evaluate the profitability of the Tanjung Sekong oil and gas infrastructure project at PT Wijaya Karya in 2017–2019. The data was collected from the Tanjung Sekong Oil and Gas Infrastructure project report in 2017-2019. This research used NPV, IRR, profitability index, payback period, ROE, and ROI to conduct it. The result shows that the NPV obtained is positive, IRR > interest rate, Profitability Index > 1, the payback period for the project from 2017-2019 is returned within 1 year, 11 months and 5 days, the ROE value obtained is 13.15% and the ROI value of 18.18%. The project is feasible to continue and is feasible to be an investment project.

Co-Authors Anggraeni, Putri Pangestika Annafisah, Rifzika Arifah, Novia Berliani Astuti, Sabrina Kurnia Aswanta Wisnu Pradhana Badarudin, Dieon Agatha Castro, Fowler El Santri Edy Purwo Saputro Esa Aldila Fasifah Hanim Firmansyah, Dewa Ramadhan Gita Andini Saputri Gustarinda, Evi Heppy Purbasari Ingreanida Agya Saputri Intan Veronica Laksana, Adhika Ha’qi Lilis Indrawati Lufikasari, Ratna Luh Putu Ratna Sundari Mayang Puspita Dewi Saraswati Mei Puspitasari Misfalah, Khoiri Adha Muhammad Abyan Shafly Muhammad Azis Aprian Afi Luqman Nabila Atiqa Ma’ruf Novia Berliani Arifah Novitri, Revista Williya Oktaviana Dwi Mawarni Puspitasari, Septi Maharani Putri, Wulanditya Anggun Permata Rahmawati, Dwi Nur Safina Fatmawati Sanyika, Atantya Wahyu Septina Rahma Darmayati Setyaningrum, Dewi Probowati Silverio, Paradito Tama, Fekysan Alya Utami, Clarisa Dzikri Antini Putri Widowati Dian Permatasari Yuna Oktawida

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