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PENGARUH KUALITAS LAYANAN, KESADARAN PAJAK, PEMERIKSAAN PAJAK, PENGETAHUAN PAJAK DAN SANKSI PAJAK TERHADAP KEPATUHAN WAJIB PAJAK KENDARAAN BERMOTOR DI KECAMATAN DELANGGU Adi Hartopo; Endang Masitoh; Purnama Siddi
Jurnal Ilmiah Akuntansi dan Manajemen Vol 16 No 2 (2020): JURNAL ILMIAH AKUNTANSI DAN MANAJEMEN
Publisher : Fakultas Ekonomi Dan Bisnis Universitas Bhayangkara Jakarta Raya

This study aims to determine the effect of service quality, tax awareness, tax audits, tax knowledge, and tax sanctions on tax payer compliance. The population in this study are private motor vehicle taxpayers registered in SAMSAT in Delanggu sub-district. The sample in this study is the motor vehicle taxpayer who is domiciled in the Delanggu sub-district. The sampling technique in the study is the accidental sampling method, which is a method based on coincidence that anyone who is subject to PKB accidentally encountered by the researcher can be sampled if the PKB mandatory that happens to be encountered is assessed right as a data source. Data analysis techniques in this study used multiple linear regression. This study found that the compliance of individual taxpayers was influenced by tax awareness, tax audits, tax knowledge. Meanwhile, service quality and tax sanctions do not affect the compliance of motor vehicle taxpayers in Delanggu sub-district.

THE EFFECT OF LIQUIDITY, LEVERAGE, AND PROFITABILITY RATIO ON STOCK PRICES Selaksa Dian Sukma; Suhendro Suhendro; Purnama Siddi
Jurnal Akuntansi dan Sistem Teknologi Informasi Vol 15 No 3 (2019): Akuntansi dan Sistem Teknologi Informasi
Publisher : Universitas Slamet Riyadi

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (232.444 KB)

The purposes of this study is to test and analyze the influence of liquidity (Current Ratio), leverage (Quick Ratio, Debt to Equity ratio), profitability (Return on Asset, Return on Equity) and stock prices on food and beverage companies listed in Indonesia Stock Exchange 2016-2018 period. The dependent variable of the study is stock price, liquidity (Current Ratio), leverage (Quick Ratio, Debt to Equity Ratio), profitability (Return on Assets, Return on Equity). The population includes 18 companies and 10 research sample companies according to criteria specified and during the period 2016-2018, making a total of 30 observation data according to the criteria. The sampling technique used purposive sampling. methods of data analysis using panel data regression, F test shows that the test results of the partial test (t test) showed variable profitability (Return on Assets and Return on Equity) effect on the stock price, the variable liquidity (Current Ratio), leverage (Quick ratio, and Debt to Equity Ratio) no significant effect on the price on stock.

Faktor-Faktor Yang Mempengaruhi Kebijakan Hutang Oki Dwita Wulandari; Anita Wijaya; Purnama Siddi
Tirtayasa Ekonomika Vol 15, No 1 (2020)
Publisher : FEB Universitas Sultan Ageng Tirtayasa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35448/jte.v15i1.7952

Debt is a mechanism used to reduce agency conflict. With the existence of debt, the company will get additional external capital that can increase the company's operations. The population in this study is Real and Ested companies listed on the Indonesia Stock Exchange in 2016-2018. The sampling technique is using purposive sampling method to obtain a sample of 22 companies. The dependent variable in this study is debt policy and the independent variables are asset structure, profitability, company growth, and company size. The analytical method used in this study is multiple linear regression. The analysis shows the profitability and size of the company affect the debt policy, while the asset structure and company growth do not affect the debt policy. The benefits of this research as a reference for the development of accounting science, especially in the analysis of asset structure, profitability, company growth, and company size on the debt policy listed on the IDX.

PENGARUH STRUKTUR MODAL, MANAJEMEN LABA, LIKUIDITAS, BEBAN PAJAK TANGGUHAN TERHADAP KINERJA KEUANGAN DESY RATMA BELIA ASTARI; Riana Rachmawati Dewi; Purnama Siddi
Jurnal Ilmiah Manajemen Ubhara Vol 3, No 1 (2021): Jurnal Ilmiah Manajemen Ubhara
Publisher : Prodi Magister Manajemen Fakultas Ekonomi dan Bisnis Universitas Bhayangkara Jakarta Raya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31599/jmu.v3i1.840

Penelitian ini bertujuan untuk mengetahui pengaruh struktur modal, manajemen laba, likuiditas dan beban pajak tangguhan terhadap kinerja keuangan. Perbedaan dengan penelitian sebelumnya terletak pada jenis perusahaan, jumlah sampel yang digunakan dan periode penelitian. Populasi penelitian iniadalah 34 perusahaan manufaktur sektor industri barang konsumsi sub sektor makanan dan minuman yang terdaftar di Bursa Efek Indonesia pada tahun 2016-2019. Teknik pengambilan sampel dalam penelitian ini adalah teknik purposive sampling sehingga dihasilkan sampel penelitian sebnayak 12 perusahaan dengan jumlah sampel penelitian yang telah memenuhi kriteria. Data yang digunakan dalam penelitian ini adalah data sekunder berupa annual report iperusahaan. Analisis data yang digunakan penelitian ini adalah analisis regresi linier berganda. Perhitungan dalam penelitian ini menggunakan program SPSS versi 20. Hasil penelitian ini menunjukkan bahwa struktur modal dan manajemen laba tidak berpengaruh terhadap kinerja keuangan. Sedangkan likuiditas berpengaruh positif terhadap kinerja keuanga dan beban pajak tangguhan berpengaruh negatif terhadap kinerja keuangan. Kata Kunci : Struktur Modal, Manajemen Laba, Likuiditas, Beban Pajak Tangguhan dan Kinerja Keuangan.

FAKTOR – FAKTOR YANG MEMPENGARUHI STRUKTUR MODAL PADA PERUSAHAAN MAKANAN DAN MINUMAN DI BEI Rani Milansari; Endang Masitoh; Purnama Siddi
JURNAL AKUNTANSI : TRANSPARANSI DAN AKUNTABILITAS Vol 8 No 1 (2020): JURNAL AKUNTANSI : TRANSPARANSI DAN AKUNTABILITAS
Publisher : Universitas Nusa Cendana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35508/jak.v8i1.2359

This study aims to examine and analyze the factors that influence the capital structure of food and beverage companies listed on the Indonesia Stock Exchange. The population in this study amounted to 26 companies and diporeleh samples of 47 companies using purposive sampling techniques. This study uses secondary data types for the period 2015 - 2018. Analysis of the data used is multiple linear regression analysis. The results showed that the company's current ratio and size affected the capital structure, while the return on assets, asset structure and sales growth did not affect the capital structure. Keywords: CR, ROA, Asset Structure, Capital Structure

Determinan Harga Saham Perusahaan Makanan Minuman Tahun 2015-2018 Mega Silviana; Anita Wijayanti; Purnama Siddi
Ekonomis: Journal of Economics and Business Vol 4, No 1 (2020): Maret
Publisher : Universitas Batanghari Jambi

Stock prices are influenced by various factors. High stock prices can attract investors. research aims to find out whether the stock price is influenced by BVPS, TATO, FZ, EPS, PER. Study population of 14 food and beverage companies in 2015-2018. With the purposive sampling method, 11 companies were selected. Analysis with multiple linear regression. Stock prices are influenced by BVPS, FZ, EPS, PER, but TATO do not affect. It is hoped that this research can be taken into consideration for management and third parties in making decisions related to factors affecting stock prices.

PENGARUH KEBIJAKAN DIVIDEN, LIKUIDITAS, TANGIBILITY, ASSET TURNOVER, DAN COMPANY GROWTH TERHADAP STRUKTUR MODAL Mirnawati Ratuloly; Anita Wijayanti; Purnama Siddi
Oikos : Jurnal Ekonomi dan Pendidikan Ekonomi Vol 4 No 1 (2020)
Publisher : Fakultas Keguruan Dan Ilmu Pendidikan Universitas Pasundan

Capital structure is the ratio between debt (foreign capital) and own capital (equity). There are several factors that affect capital structure such as dividend policy, liquidity, tangibility, asset turnover and company growth. This study aims to determine the effect of dividend policy, liquidity, tangibility, asset turnover and company growth on capital structure. In this study, the sampling method was carried out using purposive sampling and obtained as many as 14 companies in the consumer goods industry sector which were listed on the Indonesia Stock Exchange during 2015-2018. Thus the amount of data observed in this study amounted to 56 data. Data in this study were analyzed using Statistical Package for Social Sciences (SPSS) 22 with multiple linear regression analysis methods. The results of this study indicate that liquidity and asset turnover affect the capital structure while the dividend policy, tangibility and company growth do not affect the capital structure.

Analisis Implementasi Good Corporate Governance Dan Penerapan PSAK No.109 Tentang Akuntansi Zakat Pada Lembaga Amil Zakat Yayasan Solopeduli Ummat Anggit Kartika Candraningsih; Endang Masitoh Wahyungsih; Purnama Siddi
JURNAL ILMIAH EDUNOMIKA Vol 4, No 02 (2020): EDUNOMIKA : Vol. 04, No. 02 Agustus 2020
Publisher : ITB AAS INDONESIA Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jie.v4i02.1171

In this study aims to test and analyzer the Amil Zakat Institution Solopeduli Foundation has implemented the principles of Good Corporate Governance and test the consistency of the presentation of zakat and infaq / alms accounting at the mop Zakat Institution Solopeduli Foundation in accordance with PSAK No. 109. The results of this study indicate that the Implementation of Good Corporate Governance and SFAS 109 at the Solopeduli Foundation have been effectively implemented. The management of zakat, donation / alms in the Solopeduli Foundation has referred to the principles of Good Corporate Governance and in its financial recording and reporting refers Tto PSAK 109 so as to create effectiveness in the management of zakat, infaq / alms. The distribution of zakat is based on the priority scale of the Solopeduli Foundation prioritizing the Orphans and the Poor. This study aims to determine the effect of Return On Assets, Price. Keywords: GCG, PSAK 109, Solopeduli Ummat Foundation, Amil Zakat.

FAKTOR-FAKTOR YANG MEMPENGARUHI STRUKTUR MODAL Mirna Wati; Anita Wijayanti; Purnama Siddi
Accounting Global Journal Vol 4, No 1 (2020): Accounting Global Journal
Publisher : Universitas Muria Kudus

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24176/agj.v4i1.4318

Capital structure is the ratio between debt (foreign capital) and own capital (equity). There are several factors that affect capital structure such as dividend policy, liquidity, tangibility, asset turnover and company growth. This study aims to determine the effect of dividend policy, liquidity, tangibility, asset turnover and company growth on capital structure. In this study, the sampling method was carried out using purposive sampling and obtained as many as 14 companies in the consumer goods industry sector which were listed on the Indonesia Stock Exchange during 2015-2018. Thus the amount of data observed in this study amounted to 56 data. Data in this study were analyzed using Statistical Package for Social Sciences (SPSS) 22 with multiple linear regression analysis methods. The results of this study indicate that liquidity and asset turnover affect the capital structure while the dividend policy, tangibility and company growth do not affect the capital structure.

AKUNTABILITAS PENGELOLAAN ALOKASI DANA DESA DI KECAMATAN AMPEL KABUPATEN BOYOLALI Dian Fawzi Ilmiah; Anita Wijayanti; Purnama Siddi
Among Makarti Vol 13, No 1 (2020): AMONG MAKARTI
Publisher : Among Makarti, STIE AMA Salatiga

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52353/ama.v13i1.187

Tujuan penelitian ini adalah untuk mengetahui akuntabilitas perencanaan,upelaksanaan dan penatausahaan, dan pelaporan danupertanggungjawaban Alokasi Dana Desa di Kecamatan Ampel Kabupaten Boyolali tahun 2018. Teknikupengambilan sampel pada penelitian ini adalah random sampling denganumenggunakan sampel sebanyak 3 desa di Kecamatan Ampel Kabupaten Boyolali. Sedangkankuntuk teknik analisis data yang digunakanudalam penelitian iniuyaitu menggunakanuteknik analisisutematik. Berdasarkan hasil pengujianuanalisis tematik, akuntabilitas perencanaan alokasi dana desaudilakukan secara transparanudan partisipatif. Akuntabilitas pelaksanaaan dan penatausahaan berjalan dengan transparan, patisipatif, akuntabel, tertib dan disiplin anggaran. Sedangkan untuk akuntabilitas pelaporan dan pertanggungjawaban berjalan dengan transparan, akuntabel, tertib dan disiplin anggaran.

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