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<![CDATA[PENGARUH CORPORATE SOCIAL RESPONSIBILITY TERHADAP PROFITABILITAS PERUSAHAAN GO PUBLIC YANG TERDAFTAR DI BURSA EFEK INDONESIA ]]>
<![CDATA[Nunuk Suryaningsih]]>;
<![CDATA[Alia Ariesanti]]>
<![CDATA[ Jurnal REKSA: Rekayasa Keuangan, Syariah dan Audit Vol. 1 No. 1 (2012) ]]>
Publisher : <![CDATA[Universitas Ahmad Dahlan ]]>
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DOI: 10.12928/j.reksa.v1i1.10
<![CDATA[Recent years many companies are increasingly recognizing the importance of implementing a program of corporat social resposibility (CSR) as part of ots business srategy. Intense competition in the business word sometimes makes the company justifies any means to increase profit with lower costs, thus resulting in corporate social responsibility aside. The study was conducted to provide empirical evidence of the influence of CSR on corporate profitability.               This study used a sample of 20 companies listed on the Stock Exchange of manufacturing the 2005-2009 period. The research data obtained from annual financial reporting issued by the company each year. Determination of the sample using purposive sampling method. Testing the hypothesis using a simple linear regression analysis.               The results show that the disclosure of CSR effect company profitability when viewed using the Return of Equity, but had no effect on Return on Assets and Return on Investment. In addition, the study provides empirical evidence that there are differences in the scope of the disclosure of Corporate Social Responsibility between in periods before and after the enactment of Law No.40 of 2007 regarding Limited Liability Company.]]>
<![CDATA[PENGARUH IMPLEMENTASI PRINSIP-PRINSIP GOOD CORPORATE GOVERNANCE TERHADAP KINERJA MANAJERIAL PADA BANK PEMBANGUNAN DAERAH (BPD) DAERAH ISTIMEWA YOGYAKARTA ]]>
<![CDATA[Nur Hidayah]]>;
<![CDATA[Alia Ariesanti]]>
<![CDATA[ Jurnal REKSA: Rekayasa Keuangan, Syariah dan Audit Vol. 2 No. 1 (2013) ]]>
Publisher : <![CDATA[Universitas Ahmad Dahlan ]]>
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DOI: 10.12928/j.reksa.v2i1.18
<![CDATA[Implementation of good corporate governance in banks is expected to eliminate mismanagement, forming a system of checks and balances that guarantee effective and all-powerful corporation in line with improving corporate performance through the creation process of making better decisions, improve operational efficiency and further improve services to stakeholders. The study was conducted to provide empirical evidence of the influence of the implementation of good corporate governance on managerial performance in Yogyakarta BPD Bank. Research object is the middle and lower level managers in the Regional Development Bank (BPD) Special Region of Yogyakarta. The data used are the primary data from respondents' answers, the manager at the Bank BPD DIY. This study uses multiple linear regression analysis. The results showed that: (1) Transparency affect managerial performance. (2) Accountability affect managerial performance. (3) Responsibility affect managerial performance. (4) independency affect managerial performance. (5) Fairness does not affect managerial performance]]>
<![CDATA[EFEKTIVITAS PENAGIHAN PAJAK DENGAN SURAT TEGURAN DAN SURAT PAKSA TERHADAP PENERIMAAN PAJAK PADA KANTOR PELAYANAN PAJAK PRATAMA SLEMAN ]]>
<![CDATA[Fika Wahyuningtyas]]>;
<![CDATA[Alia Ariesanti]]>
<![CDATA[ Jurnal REKSA: Rekayasa Keuangan, Syariah dan Audit Vol. 3 No. 1 (2014) ]]>
Publisher : <![CDATA[Universitas Ahmad Dahlan ]]>
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DOI: 10.12928/j.reksa.v3i1.26
<![CDATA[Tax collection by using a letter of reprimand and forced letter is an effort to increase the effectiveness of tax revenue that purpose as the country's development. This research method aims to determine the level of effectiveness of the tax collection and forced letter warning letter. The research method uses descriptive method of analysis, methods based on existing data, and then draw conclusions. This study uses secondary limit the period 2011-2012. Analysis using ratio analysis to calculate the effectiveness of tax collection by using related variables that include the amount of the tax billing plan and the amount of tax revenue. The results showed that the effectiveness of tax collection with a letter of reprimand and a letter run ineffectively enforced, so expect authorize agencies in collecting tax debts can be optimized, see realize taxes are still very small]]>
<![CDATA[ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI TINGKAT KEPATUHAN PAJAK WAJIB PAJAK BADAN PADA PERUSAHAAN INDUSTRI MANUFAKTUR DI DAERAH ISTIMEWA YOGYAKARTA ]]>
<![CDATA[Didik Irawan]]>;
<![CDATA[Alia Ariesanti]]>
<![CDATA[ Jurnal REKSA: Rekayasa Keuangan, Syariah dan Audit Vol. 4 No. 1 (2015) ]]>
Publisher : <![CDATA[Universitas Ahmad Dahlan ]]>
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DOI: 10.12928/j.reksa.v4i1.38
<![CDATA[The purpose of the research is to analyze the behavior of tax compliance of corporate taxpayers, particularly large industrial manufacturing company that exists through out Daerah Istimewa Yogyakarta, represented by professional tax who work at the company. The results of this study indicate that: (1) the strength or weakness of a professional tax attitude does not affect the level of tax compliance in a corporate entity, (2) subjective norm has no effect on the level of corporate tax compliance, (3) strong or weak moral obligation of professional tax does not affect the level of tax compliance in a corporate entity, (4) the strength or weakness of a professional tax intention to behave not affect the level of tax compliance in a corporate entity, (5) the company 's financial condition does not affect the level of corporate tax compliance, (6) large or a small facility of company where professional tax work does not affect the level of tax compliance from a corporate entity, (7) organizational climate where professional tax work affects the level of tax compliance from a corporate entity. This study also represents that professional tax do not greatly affect the level of tax compliance in the corporate taxpayers large manufacturing company in Daerah Istimewa Yogyakarta.]]>
<![CDATA[The Awareness of the Indonesian Market Toward the Corporate Social Responsibility of a Company ]]>
<![CDATA[Rintan Nuzul Ainy]]>;
<![CDATA[Alia Ariesanti]]>
<![CDATA[ Jurnal REKSA: Rekayasa Keuangan, Syariah dan Audit Vol. 9 No. 1 (2022) ]]>
Publisher : <![CDATA[Universitas Ahmad Dahlan ]]>
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DOI: 10.12928/jreksa.v9i1.5753
<![CDATA[The existence of CSR institutions and associations coherent with several laws and regulations concerning CSR applied in Indonesia indicates that Indonesia gives more attention to the importance of CSR. The increasing number of parties who appreciate CSR performance also motivates companies to commit to implementing CSR. However, the next question is related to whether the public (market) responds to the efforts of the government, companies, and all parties involved in the progress of CSR in Indonesia or not. Specifically, the question lingers around whether the Indonesian market is aware of the importance of CSR or not. Departing from the two questions, the study aims to determine the response of the Indonesian market after the CSR-related information has been identified since market responses will show awareness of the importance of CSR. The data that have been used in the study are the secondary ones and include the stock prices that come from 5 days before and 5 days after the announcement of the Indonesia Sustainability Reporting Award (ISRA) 2017 and 2018. The hypothesis test results show no differences in stock prices between 5 days before and 5 days after the announcement of the ISRA award. On the contrary, the hypothesis test results show that the Indonesian market has not responded to CSR information of a company. The reason is that the Indonesian market does not consider CSR information relevant for investment decision making.]]>
<![CDATA[Motivasi Wajib Pajak Untuk Mengikuti Program Tax Amnesty ]]>
<![CDATA[Amir Hidayatulloh]]>;
<![CDATA[Alia Ariesanti]]>
<![CDATA[ Jurnal Ilmiah Wahana Akuntansi Vol 12 No 2 (2017): Jurnal Ilmiah Wahana Akuntansi ]]>
Publisher : <![CDATA[Fakultas Ekonomi, Universitas Negeri Jakarta ]]>
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DOI: 10.21009/wahana.12.023
<![CDATA[The study aim is to analyze the motivation of taxpayers to join the tax amnesty program. Theory of planned behavior is used as an analytical tool to explain taxpayer motivation to join this government program. The reason for using TPB is because this theory is appropriately applied to behavior under one's control (volitional control). Volitional control is the behavior of individuals by their desires, and they understand the consequences of the action. The results of this study indicate that based on aspects of attitude, the respondents have a positive response to the tax amnesty program is. Based on aspects of subjective norms, it can be seen that most respondents follow this program because of the encouragement of the leadership. It means that the leaders have a crucial role in the success of this program. Based on the aspect of perceived behavior control, it can be seen that respondents can perform their obligations when they join the program. They can calculate the assets, count the ransom, pay the tax debt, and report it to the tax authorities.]]>
<![CDATA[The Relations among Environmental Performance, Environmental and Firm Performance ]]>
<![CDATA[Alia Ariesanti]]>
<![CDATA[ The Indonesian Journal of Accounting Research Vol 20, No 1 (2017): IJAR January 2017 ]]>
Publisher : <![CDATA[The Indonesian Journal of Accounting Research ]]>
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DOI: 10.33312/ijar.348
<![CDATA[Abstract: Companies tend to disclose good news. If the company has good environmental performance, it will be disclosed in the financial statements. This disclosure of environmental information will enhance the reputation of the company; thus it will increase company performance. The research aims to reexamine the results of the previous study by analyzing the environmental disclosure as mediating the relationship between environmental performance and corporate performance. The archival research method is applied in this study. This study is investigate manufacturing companies listed in Indonesia Stock Exchange and listed in the PROPER program in 2011. The finding implies that the performance of the environmental effect on the company's performance through environmental disclosure.Abstrak: Perusahaan cenderung mengungkapkan berita baik. Jika perusahaan memiliki kinerja lingkungan yang baik, maka akan diungkapkan dalam laporan keuangan. Pengungkapan informasi lingkungan ini akan meningkatkan reputasi perusahaan; sehingga akan meningkatkan kinerja perusahaan. Penelitian ini bertujuan untuk menguji kembali hasil penelitian sebelumnya dengan menganalisis pengungkapan lingkungan sebagai mediasi hubungan antara kinerja lingkungan dan kinerja perusahaan. Metode penelitian arsip diterapkan dalam penelitian ini. Penelitian ini adalah menyelidiki perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia dan terdaftar dalam program PROPER pada tahun 2011. Penemuan ini menyiratkan bahwa kinerja efek lingkungan pada kinerja perusahaan melalui pengungkapan lingkungan.]]>
<![CDATA[PENYUSUNAN LAPORAN KEUANGAN UMKM BERDASARKAN STANDAR AKUNTANSI KEUANGAN ENTITAS MIKRO KECIL MENENGAH PADA KM ALUMINIUM ]]>
<![CDATA[Fitri Iman Sari fitri]]>;
<![CDATA[Alia Ariesanti]]>
<![CDATA[ Aptekmas Jurnal Pengabdian pada Masyarakat Vol 5 No 4 (2022): APTEKMAS Volume 5 Nomor 4 2022 ]]>
Publisher : <![CDATA[Politeknik Negeri Sriwijaya ]]>
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DOI: 10.36257/apts.v5i4.6290
<![CDATA[The preparation of financial statements according to standards is needed to provide information about the performance of the entity for internal and external users. However, there are still many EMKMs that have not prepared financial reports according to SAK EMKM, one of which is KM Alumunium which is engaged in industry and produces various products made of aluminum in Kranon Hamlet, Sorosutan. This service activity aims to provide an understanding of the process of preparing financial reports and assistance in preparing financial reports per SAK EMKM. Service activities are carried out at partner locations. The results of this service activity are that partners gain knowledge about the process of preparing financial reporting, and partners have financial reports that are by EMKM standards.]]>
<![CDATA[PENGARUH ORIENTASI KEWIRAUSAHAAN TERHADAP KINERJA UMKM BIDANG KULINER ]]>
<![CDATA[Alpijar, Andri]]>;
<![CDATA[Ariesanti, Alia]]>
<![CDATA[ Journal of Business Economics and Agribusiness Vol. 1 No. 4 (2024): August ]]>
Publisher : <![CDATA[Indonesian Journal Publisher ]]>
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<![CDATA[Kota Teluk Kuantan Kabupaten Kuantan Singingi Provinsi Riau merupakan salah satu kota tujuan wisata. Dampak ekonomis yang dirasakan adalah banyak usaha kuliner bermunculan, terutama di Taman Jalur yang berada di pusat kota Teluk Kuantan. Namun, tidak banyak usaha kuliner tersebut yang bertahan lama. Ketidakmampuan UMKM dalam melanjutkan usaha disebabkan karena kelemahan inovasi, tidak berani mengambil risiko dan tidak proaktif. Para pelaku UMKM membutuhkan orientasi kewirausahaan untuk meraih peluang bisnis menuju kesuksesan dan dapat meningkatkan kinerja bisnis yang baik. Tujuan penelitian ini adalah untuk menganalisis pentingnya orientasi kewirausahaan untuk meningkatkan kinerja UMKM bidang kuliner di wilayah Taman Jalur Kota Teluk Kuantan. Penelitian ini menggunakan pendekatan kuantitatif, dengan mengkaji 112 usaha bidang kuliner yang telah satu tahun menjalankan usahanya di Taman Jalur, karena dianggap telah mampu bertahan dan menjalankan usahanya dengan baik. Pengumpulan data dilakukan menggunakan angket yang diisi langung oleh pemilik usaha. Pengujian hipotesis menggunakan regresi sederhana. Hasil penelitian menunjukkan bahwa orientasi kewirausahaan berpengaruh terhadap kinerja usaha kuliner di Taman Jalur di Kota Teluk Kuantan, yang artinya para pemilik usaha perlu memiliki orientasi kewirausahaan agar dapat bertahan dan meningkatkan kinerja usaha mereka.]]>
<![CDATA[Pengaruh Brand Awareness Dan Perceived Quality Terhadap Keputusan Muzaki Membayar Zakat, Infak dan Sedekah Di Lazismu DIY ]]>
<![CDATA[Leo Fernando]]>;
<![CDATA[Alia Ariesanti]]>
<![CDATA[ Journal of Economic, Bussines and Accounting (COSTING) Vol 7 No 4 (2024): Journal of Economic, Bussines and Accounting (COSTING) ]]>
Publisher : <![CDATA[Institut Penelitian Matematika, Komputer, Keperawatan, Pendidikan dan Ekonomi (IPM2KPE) ]]>
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DOI: 10.31539/costing.v7i4.10988
<![CDATA[Penelitian ini bertujuan untuk menganalisis pengaruh Pengaruh Brand Awareness dan Perceived Quality terhadap keputusan muzaki membayar zakat infak sedekah (ZIS) di Lazismu DIY. Penelitian ini menggunakan pendekatan kuantitatif dengan menganalisis 49 muzaki yang membayar zakat di LazisMu DIY. Teknik analisis data yang digunakan adalah regresi linier berganda untuk melihat pengaruh antar variabel. Hasil penelitian ini menunjukan Brand Awareness dan Perceived Quality berpengaruh positif terhadap keputusan muzaki membayar ZIS di Lazismu. Hasil penelitian ini dapat digunakan sebagai landasan bagi Lazismu DIY untuk meningkatkan Brand Awareness (kesadaran merek) masyarakat tentang keberadaan lazismu, dan juga untuk meningkatkan Perceived Quality (Persepsi kualitas) layanan yang diberikan kepada muzaki agar LazisMu DIY dapat mempertahankan reputasinya. This research aims to analyze the influence of Brand Awareness and Perceived Quality on Muzaki's decision to pay zakat infaq shodaqoh (ZIS) in Lazismu DIY. This research uses a quantitative approach by analyzing 49 muzaki who pay zakat in LazisMu DIY. The data analysis technique used is multiple linear regression to see the influence between variables. The results of this research show that Brand Awareness and Perceived Quality have a positive impact on Muzaki's decision to pay ZIS at Lazismu. The results of this research can be used as a basis for Lazismu DIY to increase the community's Brand Awareness regarding the existence of LazisMu, and also to improve the Perceived Quality of services provided to muzaki so that LazisMu DIY can maintain its reputation.]]>
