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ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI KETEPATWAKTUAN PELAPORAN KEUANGAN PADA PERUSAHAAN SUB SEKTOR PERTAMBANGAN LOGAM DAN MINERAL LAINNYA YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2013-2018 Wiwit Hadi Parwoko; Dewi Saptantinah Puji Astuti; Sunarti Sunarti
Jurnal Akuntansi dan Sistem Teknologi Informasi Vol. 16 No. 4 (2020): Akuntansi dan Sistem Teknologi Informasi
Publisher : Universitas Slamet Riyadi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33061/jasti.v16i4.6223

This study aims to find empirical evidence about the factors that affect thetimeliness of financial reporting of other metal and mineral mining sub-sectorslisted on the Indonesia Stock Exchange. The factors tested in this study areprofitability, company age, company size, leverage, liquidity, KAP reputation andownership structure. The sample in this study used 8 metal and mineral miningsub sector companies listed on the Indonesia Stock Exchange in the period 2013-2018 taken using purposive sampling. These factors are then tested by logisticregression at a significance level of 5 percent. The results of the study identifiedthat company age and KAP's reputation had a significant effect on the timelinessof financial reporting, while profitability, company size, leverage, liquidity andownership structure did not affect the timeliness of financial reporting in othermetal and mineral mining sub-sectors listed on the Indonesia Stock Exchange.

PENERAPAN APLIKASI AKUNTANSI LAMIKRO BERDASARKAN SAK EMKM PADA USAHA MIKRO KECIL MENENGAH (STUDI KASUS PADA GILAPOLOS) Achmad Wisnu Abdulloh Suratno; Dewi Saptantinah Puji Astuti; Fadjar Harimurti
Jurnal Akuntansi dan Sistem Teknologi Informasi Vol. 16 No. 4 (2020): Akuntansi dan Sistem Teknologi Informasi
Publisher : Universitas Slamet Riyadi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33061/jasti.v16i4.6224

This study aims to (1) determine whether the LAMIKRO applicationprogram based on SAK EMKM is appropriate for Gilapolos. (2) To know thesteps of the LAMIKRO Application program at Gilapolos. This study usesqualitative and quantitative data by observing the development of Gilapolos,production and sales as well as data collection in the form of Gilapolos financialtransaction records. Data were collected by means of observation, interviews anddocumentation. The results show that (1) the LAMIKRO application based onSAK EMKM can be applied correctly to Gilapolos' business, (2) describes thesteps in operating the LAMIKRO application, from creating a LAMIKRO accountto getting results in the form of an income statement and a statement of financialposition.

The Effect of Leverage and Company Size on Company Value Moderated by Corporate Social Responsibility (CSR) (Case Study on LQ 45 Stock Company 2017-2019) Dewi Saptantinah Puji Astuti; Djoko Kristianto; Hesti Setyoningsih
Budapest International Research and Critics Institute (BIRCI-Journal): Humanities and Social Sciences Vol 5, No 1 (2022): Budapest International Research and Critics Institute February
Publisher : Budapest International Research and Critics University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33258/birci.v5i1.3635

Firm value is the investor's perception of the company, which is often associated with stock prices. Firm value can be increased through several indicators, including leverage, company size, and corporate social responsibility. The purpose of this study was to determine the effect of leverage and firm size on firm value with CSR as a moderating variable. This study uses secondary data sources. The population in this study is the LQ45 stock company for the 2017-2019 period. The samples obtained were 23 companies using the purpose sampling method. The data analysis technique used is descriptive statistical analysis, classical assumption test, hypothesis testing and absolute difference analysis test. The results of the study concluded that leverage has a positive and significant effect on firm value, firm size has a positive and significant effect on firm value. CSR cannot moderate the effect of leverage and firm size on firm value in companies that are members of LQ45 shares for the 2017-2019 period.

Pemberdayaan Ibu-Ibu Rumah Tangga Dalam Pengembangan Usaha Dan Peningkatan Pendapatan Pada Usaha Home Industry Di Jeruk Sawit,Gondang Rejo Karanganyar Astuti, Dewi Saptantinah Puji; Sarwono, Aris Eddy
WASANA NYATA Vol 7, No 1 (2023)
Publisher : STIE AUB Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36587/wasananyata.v7i1.1451

Pengabdian ini dilaksanakan di Dusun Kedung Gong , Desa Jeruk sawit, Kecamatan Gondang Rejo, Kabupaten Karanganyar. Lingkungan di wilayah tersebut banyak yang melakukan berbagai macam kegiatan usaha home industry, diantaranya pembuatan anyaman kroso dari sisa-sisa potongan bambu yang tidak terpakai, yang dapat digunakan untuk membungkus pisang atau buah-buahan di pasar, akan tetapi usaha home industry tersebut kurang dioptimalkan usahanya, dikarenakan mereka belum memahami cara mengembangkanÂ usahanya, sementara kegiatan tersebut dapat bermanfaat dalam mendayagunakan tenaga yang ada di wilayah tersebut agar lebih produktif. Usaha tersebut juga belum dikelola dengan baik, karena belum ada pencatatan secara rapi transaksi penerimaan dan pengeluaran kas secara sederhana. Untuk itu tim prngabdian tertarik untuk membantu memberikan pemahaman cara mengembangkan usaha agar efektif dan memberikan pelatihan cara mengelola keuangan dengan baik, agar terlihat seberapa besar biaya yang dikeluarkan dan pendapatan yang diperoleh.Tim pengabdian dari kelompok kami dari Prodi Akuntansi Fakultas Ekonomi Universitas Slamet Riyadi melaksanakan kegiatan pengabdian ini dengan cara melakukan kegiatan pendampingan pengembangan usaha serta cara pengelolaan keuangan dengan baik. Hasil kegiatan pengabdian ini adalah pengelolaan usaha yang lebih tertata rapi dan pembukuan yang lebih rapi serta informatif

Pengaruh Perputaran Persediaan, Likuiditas dan Profitabilitas Terhadap Kualitas Laba Pada Perusahaan Food and Beverage Yang Terdaftar di Bursa Efek Indonesia Periode 2018-2022 Sri Rejeki; Dewi Saptantinah Puji Astuti
Akuntansi Vol. 3 No. 3 (2024): September: Jurnal Riset Ilmu Akuntansi
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/akuntansi.v3i3.2043

The aim of this research is to determine the significance of the influence of inventory turnover, liquidity and profitability on earnings quality in food and beverage sub sector companies listed on the Indonesia Stock Exchange for the 2018-2022 period. This research uses quantitative data, secondary data sources are company financial report. The number of samples in this research is 21 companies, sampling uses a purposive sampling method. The data collection method used is documentation methods, obtained from the official website www.idx.co.id and the official website of the food and beverage sub-sector company. The data analysis technique used is multiple linear regression analysis. The result of the t test study state that inventory turnover and liquidity has no significant effect on earnings quality in food and beverage sub sector companies listed on the Indonesia Stock Exchange for the 2018-2022 period, while profitability has a significant negative effect on earnings quality in food and beverage sub sector companies listed on the Indonesia Stock Exchange for the 2018-2022 period. This research only uses food and beverage sub-sector companies as the object and uses three variables. Future researchers are expected to expand the research object and add other variables such as currency exchange rates, shipping costs, profit growth, accounts receivable turnover.

Pengaruh Stabilitas Keuangan dan Target Keuangan terhadap Kecurangan Laporan Keuangan : (Survei pada Perusahaan Food and Beverage yang Terdaftar di BEI Tahun 2018-2022) Octavia Eriyana; Dewi Saptantinah Puji Astuti
Jurnal Riset Ekonomi dan Akuntansi Vol. 2 No. 3 (2024): September : JURNAL RISET EKONOMI DAN AKUNTANSI
Publisher : Institut Teknologi dan Bisnis (ITB) Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54066/jrea-itb.v2i3.2375

This research aims to analyze the effect of financial stability on fraudulent financial reports in food and beverage companies and financial targets on fraudulent financial reports in food and beverage companies listed on the BEI (Indonesian Stock Exchange). This type of research uses quantitative data, secondary data sources in the form of company financial reports. The number of samples for this research was 20 companies, the sample collection technique used a purposive sampling method. The research data collection method uses documentation methods obtained from the official website www.idx.co.id and the official website of food and beverage sub-sector companies. This research is new in the year of research and research objects used. The analysis technique used is multiple regression test, t test, and coefficient of determination test using SPSS software. The research results show that financial stability has no significant effect on fraudulent financial reports in food and beverage companies, and financial targets have a significant effect on fraudulent financial reports in food and beverage companies. The limitation of this research is that it only uses two independent variables and this research uses a small sample size, namely 64 samples. Suggestions for future researchers are that they can add other independent variables that could possibly influence financial report fraud and that future researchers can choose research samples from industrial sectors other than food and beverage.

Pemberdayaan Ibu-Ibu Rumah Tangga Dalam Pengembangan Usaha Dan Peningkatan Pendapatan Pada Usaha Home Industry Di Jeruk Sawit,Gondang Rejo Karanganyar Astuti, Dewi Saptantinah Puji; Sarwono, Aris Eddy
WASANA NYATA Vol 7, No 1 (2023)
Publisher : STIE AUB Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36587/wasananyata.v7i1.1451

Pengabdian ini dilaksanakan di Dusun Kedung Gong , Desa Jeruk sawit, Kecamatan Gondang Rejo, Kabupaten Karanganyar. Lingkungan di wilayah tersebut banyak yang melakukan berbagai macam kegiatan usaha home industry, diantaranya pembuatan anyaman kroso dari sisa-sisa potongan bambu yang tidak terpakai, yang dapat digunakan untuk membungkus pisang atau buah-buahan di pasar, akan tetapi usaha home industry tersebut kurang dioptimalkan usahanya, dikarenakan mereka belum memahami cara mengembangkanÂ usahanya, sementara kegiatan tersebut dapat bermanfaat dalam mendayagunakan tenaga yang ada di wilayah tersebut agar lebih produktif. Usaha tersebut juga belum dikelola dengan baik, karena belum ada pencatatan secara rapi transaksi penerimaan dan pengeluaran kas secara sederhana. Untuk itu tim prngabdian tertarik untuk membantu memberikan pemahaman cara mengembangkan usaha agar efektif dan memberikan pelatihan cara mengelola keuangan dengan baik, agar terlihat seberapa besar biaya yang dikeluarkan dan pendapatan yang diperoleh.Tim pengabdian dari kelompok kami dari Prodi Akuntansi Fakultas Ekonomi Universitas Slamet Riyadi melaksanakan kegiatan pengabdian ini dengan cara melakukan kegiatan pendampingan pengembangan usaha serta cara pengelolaan keuangan dengan baik. Hasil kegiatan pengabdian ini adalah pengelolaan usaha yang lebih tertata rapi dan pembukuan yang lebih rapi serta informatif

Pengaruh Corporate Social Responsibility Terhadap Kinerja Keuangan Dengan Good Corporate Governance Sebagai Variabel Moderasi Fanisa Anggita Putri; Dewi Saptantinah Puji Astuti
Transformasi: Journal of Economics and Business Management Vol. 3 No. 3 (2024): September : Journal of Economics and Business Management
Publisher : Universitas 17 Agustus 1945 Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56444/transformasi.v3i3.1899

The research conducted aims to test and analyze the effect of corporate social responsibility on financial performance with good corporate governance as a moderating variable in LQ45 companies on the Indonesia Stock Exchange in 2019-2022. The population used, namely LQ45 indexed companies on the Indonesia Stock Exchange, totals 62 companies in 2019-2022. The analysis uses purposive sampling with a total sample used in the study totaling 16 companies in 2019-2022. The research used secondary data in its annual reports and sustainability reports. Linear regression analysis and regression analysis with moderating variables are uses in analyzing data. The research shows that corporate social responsibility has a significantly positive effect on financial performance and good corporate governance cannot moderate the effect of corporate social responsibility on financial performance.

The Effect of Information Technology and Facilitating Conditions on Audit Risk (Survey of Public Accounting Firms throughout Central Java) Astuti, Dewi Saptantinah Puji; Mardayanti, Leni
JOURNAL OF HUMANITIES, SOCIAL SCIENCES AND BUSINESS Vol. 4 No. 3 (2025): MAY
Publisher : Transpublika Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55047/jhssb.v4i3.1713

This study addresses the research gap concerning the factors influencing Audit Risk in Public Accounting Firms, particularly the limited empirical evidence on the roles of Information Technology and Facilitating Conditions. Audit risk arises when auditors issue inappropriate opinions on financial statements containing material misstatements, which can undermine financial accountability and stakeholder trust. This research investigates how Information Technology and Facilitating Conditions affect Audit Risk in Public Accounting Firms located in Central Java. Using a descriptive quantitative approach, data were collected via structured questionnaires from 60 purposively selected auditors with a minimum of three years of experience across various audit engagements. The variables measured include components of Audit Risk (Inherent Risk, Control Risk, Detection Risk), Information Technology (use of AI and cloud computing), and Facilitating Conditions (knowledge, resources, compatibility, and ease of use). Data analysis was performed using SPSS software, incorporating validity and reliability tests, as well as classical assumption tests such as normality, multicollinearity, autocorrelation, and homoscedasticity, followed by multiple linear regression analysis. The findings reveal that Information Technology has a negative but statistically insignificant effect on Audit Risk, while Facilitating Conditions exhibit a positive and significant influence. Collectively, both variables significantly impact Audit Risk. These results highlight the critical role of organizational support systems in mitigating audit risk, suggesting that improvements in facilitating conditions may be more influential than technology adoption alone in the context of auditing practices.

Efektivitas Implementasi Aplikasi Coretax, Kewajiban Perpajakan Terhadap Kepatuhan Wajib Pajak Dengan Sosialisasi Perpajakan Sebagai Variabel Moderasi. Studi Kasus Wajib Pajak Orang Pribadi Di KPP Pratama Surakarta Lusianawati Aprilani; Dewi Saptantinah Puji Astuti
Jurnal Nirta : Inovasi Multidisiplin Vol 5 No 1 (2025): Jurnal Nirta : Studi Inovasi
Publisher : Nirta Learning Centre

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61412/jnsi.v5i1.289

Penelitian ini bertujuan untuk menganalisis pengaruh Efektivitas Implementasi Aplikasi Coretax, Kewajiban Perpajakan Terhadap Kepatuhan Wajib Pajak dengan Sosialisasi Perpajakan Sebagai Variabel Moderasi. Studi kasus Wajib Pajak Orang Pribadi di KPP Pratama Surakarta. Penelitian ini menggunakan pendekatan kuantitatif dengan data primer sebagai sumber utama. Populasi dalam penelitian ini adalah Wajib Pajak Orang Pribadi di KPP Pratama Surakarta. Pengambilan sampel dilakukan menggunakan teknik purposive sampling, dengan jumlah responden sebanyak 100 mahasiswa. Teknik pengumpulan data menggunakan kuesioner. Teknik analisis data menggunakan uji asumsi klasik yaitu uji normalitas, uji multikolinearitas, uji heterokedastisitas, uji autokorelasi, dan uji hipotesis menggunakan uji regresi linear berganda, uji F, uji t, uji R2, Uji Regresi Moderasi. Dengan menggunakan SPSS 23. Hasil penelitian menunjukkan bahwa: (1) Efektivitas Impementasi Aplikasi Coretax berpengaruh positif signifikan terhadap Kepatuhan Wajib Pajak, (2) Kewajiban Perpajakan berpengaruh positif signifikan terhadap Kepatuhan Wajib Pajak, (3) Sosialisasi Perpajakan tidak dapat memoderasi Pengaruh Efektivitas Implementasi Aplikasi Coretax Terhadap Kepatuhan Wajib Pajak. (4) Sosialisasi Perpajakan tidak dapat memoderasi pengaruh Kewajiban Perpajakan Terhadap Kepatuhan Wajib Pajak.

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