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All Journal Jurnal Akuntansi dan Sistem Teknologi Informasi Adi Widya : Jurnal Pengabdian Masyarakat
Fadjar Harimurti
Program Studi Akuntansi Fakultas Ekonomi Universitas Slamet Riyadi Surakarta
Economics, Econometrics & Finance Social Sciences Other

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PENGARUH PAJAK, MEKANISME BONUS, DAN UKURAN PERUSAHAAN TERHADAP TRANSFER PRICING (Studi Kasus pada Perusahaan Manufaktur yang Terdaftar di BEI Tahun 2014-2018) Endah Ratsianingrum; Fadjar Harimurti; Djoko Kristianto
Jurnal Akuntansi dan Sistem Teknologi Informasi Vol 16 No 2 (2020): Akuntansi dan Sistem Teknologi Informasi
Publisher : Universitas Slamet Riyadi

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Abstract

This study aims to determine the effect of taxes, bonus mechanisms, and company size on transfer pricing. This type of research is a case study, the type of data used is quantitative data. Datansourcenusednsecondaryndata. The population of.companiesnin thenconsumer goodsnindustry.sectornlisted on the Indonesia Stock Exchange (IDX) in 2014-2018 totaled 42 companies. Samples ofn14 companies for 5 years.with.a.purposive.sampling.method. Collection.techniques.using documen tation and study of literature. The classical assumption test results indicate that all variables have escaped multicollinearity, heteroscedasticity, autocorrelation and normal distribution disorders. Regression analysis of the effects of taxation obtained, and the bonus mechanism have a positive effect, while firmnsize has a negative effect on transfer pricing. T test results, tax (X1), bonus mechanism (X2), and company.size (X3) partiallynhave a significantneffect on transfer pricing (Y). The resultnof F testnshows that the modelnused isncorrect. The coefficient of determination shows the tax variables, bonus mechanism, and company size contribute to the influence of transfer pricing 99,9% and thenremaining 0,1% is influencednby othernvariables notnexamined.
PENGARUH SANKSI PAJAK, KEPERCAYAAN PADA PEMERINTAH DAN HUKUM, PELAYANAN FISKUS TERHADAP KEPATUHAN PBB (Survei pada Wajib Pajak PBB di Desa Kemasan Kecamatan Sawit Kabupaten Boyolali) Wahyu Budi Santoso; Fadjar Harimurti; Sunarti Sunarti
Jurnal Akuntansi dan Sistem Teknologi Informasi Vol 16 No 2 (2020): Akuntansi dan Sistem Teknologi Informasi
Publisher : Universitas Slamet Riyadi

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Abstract

The intention of this deepening is to analyze the meaning of the influence of tax sanctions, trust in the government and law, special services, in addition to understanding among the ruling variables that have an impact on the mandatory compliance of the PBB in the Village of Kemasan. This type of exploration is a survey on the PBB mandatory in the Village of Kemasan. all the PBB mandatory registered in the Kemasan Village is the population in this study. Random sampling became a sampling technique in this study for 100 PBB taxpayers. Data collection techniques using a questionnaire statement. Data analysis methods required, Classic Assumption Test, Multiple Linear Regression Analysis, t Test, F Test (Model Accuracy), Test (R2). The results of these observations indicate that tax sanctions, trust in the government and law, the tax authorities services will impact on PBB compliance in the Village of Kemasan. The result of the coefficient of determination (R2) is 0.520, this means that the contribution or effect supported by the variable tax sanctions, trust in the government and the law, special services to PBB revenue is 52.0% while the remaining 48.0% is influenced by variables outside research studied.
PENGARUH INFLASI, NILAI TUKAR RUPIAH, SUKU BUNGA DAN SELF ASSESSMENT SYSTEM TERHADAP PENERIMAAN PAJAK PERTAMBAHAN NILAI DI KANTOR WILAYAH DIREKTORAT JENDRAL PAJAK JAWA TENGAH II Setiawan Junianto; Fadjar Harimurti; Suharno Suharno
Jurnal Akuntansi dan Sistem Teknologi Informasi Vol 16 No 3 (2020): Akuntansi dan Sistem Teknologi Informasi
Publisher : Universitas Slamet Riyadi

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Abstract

Value Added Tax (VAT) is a tax that is imposed on the consumption of goods and services in the customs area. The purpose of this study is to examine the effect of inflation, the rupiah exchange rate, interest rates and self assessment system on value added tax receipts. The population of this study is the inflation rate in Central Java, the exchange rate of the rupiah against one US Dollar based on the tax rate, Bank Indonesia reference interest rate, the number of VAT notification period and all VAT receipts in the Central Java Regional Tax Office II with monthly data for the 2015- 2019. The data analysis technique used is descriptive analysis, the classic assumption test and the coefficient of determination (R2). The results of the study concluded that inflation and interest rates did not significantly influence VAT revenue, while the rupiah exchange rate and self assessment system had a significant positive effect on VAT revenue.
PENGARUH KINERJA KEUANGAN DAN MAKRO EKONOMI TERHADAP HARGA SAHAM PADA STUDI KASUS PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2014-2018 Cipta Dewangga; Dewi Saptantinah; Fadjar Harimurti
Jurnal Akuntansi dan Sistem Teknologi Informasi Vol 16 No 3 (2020): Akuntansi dan Sistem Teknologi Informasi
Publisher : Universitas Slamet Riyadi

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Abstract

Harga saham adalah uang yang akan dikeluarkan oleh pihak investor untuk memdapatkan bukti kepemilikan suatu perusahaan yang dapat diperolah dari pasar model. Tujuan panelitian ini untuk mengetehui (1) Apa Pengaruh current ratio tarhadap harga saham (2) Apa pengaruh return on equity terhadap harga saham (3) Apa pengaruh nilai tukar terhadap harga saham (4) Apa pengaruh suku bunga terhadap harga saham. Penelitian ini menggunakan data sekunder yang diperoleh dari laporan keuangan yang di terbitkan oleh perusahaan dan telah diaudit yang berasal dari Bursa Efek Indonesia (BEI). Populasindalamnpenelitian ini adalah perusahaan manufaktur selama pariode pengamatan 2014-2018. Berdasarkan hasil analisis data pengeruh current ratio terhadap harga saham diperoleh koefisien positif dan berpengaruh signifikan. Pengaruh return on equity terhadap harga saham diperoleh koefisien positif dan berpengaruh signifikan. Pengaruh nilai tukar terhadap harga saham diperoleh koefisien negatif dan tidak signifikan dan pengaruh suku bunga terhadap harga saham diperoleh koefisien negatif dan signifikan. Saran dalam penelitian ini adalah untuk memperluas objeknpenelitian pada perusahaan pertambangan di BEI, memakai bentang waktu penelitian lebih panjang dan menambah variabel lain dalam penelitian selanjutnya.
Pelatihan Pengembangan Strategi Pemasaran Jamur Tiram Putih Desa Ngijo Kecamatan Tasikmadu Kabupaten Karanganyar Sriyanto Sriyanto; Fadjar Harimurti
Adi Widya : Jurnal Pengabdian Masyarakat Vol. 7 No. 1 (2023): Adi Widya: Jurnal Pengabdian Masyarakat
Publisher : Lembaga Penelitian dan Pengabdian Masyarakat

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33061/awpm.v7i1.8959

Abstract

Pokoh Hamlet, Ngijo Village, Tasikmadu District, Karanganyar has various potentials, one of which is the cultivation of white oyster mushrooms. The main constraints on the marketing aspect and the tight competition of oyster mushroom craftsmen. The PKM team intends to help Partners provide marketing strategy development training. With this training, partners are expected to have better marketing skills. The PkM activity was held on Saturday 25 March 2023 with the aim of providing training in developing marketing strategies. This training activity received a positive response from Partners. From the results of the question and answer, Partners have understood the material related to marketing strategy development. The results of this training are expected to be a provision for Partners in developing their business and making a major contribution to sales and profits.
Co-Authors Apriliya Pristanti Aviani Kuryana Cipta Dewangga Desya Noveria Revitasari Dewi Saptantinah Dewi Saptantinah Puji Astuti Didik Prabowo Djoko Kristanto Djoko Kristianto Eka Puspita Handayani Endah Ratsianingrum Fitria Anggrahini Intan Prastika Sari Ismail Septin Prananda Setiawan Junianto Shodhik Ade Gunawan Siti Nur Aini Sriyanto Sriyanto Suharno Suharno Sunarti Sunarti Wahyu Budi Santoso