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All Journal Jurnal Akuntansi dan Pajak Jurnal Ilmiah Ekonomi Islam International Journal of Economics, Business and Accounting Research (IJEBAR) Budimas : Jurnal Pengabdian Masyarakat Jurnal Ilmiah Keuangan Akuntansi Bisnis Wiranomika
Sri Laksmi Pardanawati
Fakultas Ekonomi Bisnis Institut Teknologi Institut Teknologi Bisnis AAS Indonesia
Religion Humanities Economics, Econometrics & Finance Social Sciences Other

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Analisa pengaruh pemahaman prinsip good corporate governance, pengendalian intern, komitmen organisasi terhadap kinerja pemerintah desa Kateguhan, Sawit, Boyolali Frisca Yustin; Wikan Budi Utami; Sri Laksmi Pardanawati
Jurnal Akuntansi dan Pajak Vol 23, No 1 (2022): JAP : Vol. 23, No. 1, Februari 2022 - Juli 2022
Publisher : ITB AAS INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jap.v23i1.5656

Abstract

This study was used to determine the effect of understanding the principles of Good Corporate Governance, internal control, organizational commitment on the performance of the government of Kateguhan Village, Palm Oil, Boyolali using quantitative data analysis with the help of the SPSS 16.0 statistical program, with the conclusion that understanding the principles of Good Corporate Governance has a t count of 2,030 > t table 1.989 with a significance of 0.045 less than (a) 5% (0.05), which means understanding the principles of Good Corporate Governance has a significant positive effect on performance, the internal control variable has a t count of 2.332 t table 1.989 with a significance of 0.022 less than (a ) 5% (0.05), which means that internal control has a positive and significant effect on organizational performance and commitment has a t count of 2.452 t table 1.989 with a significance of 0.016 less than (a) 5% (0.05), which means commitment organization has a positive and significant impact on government performance
Analisis Kenaikan Tarif PPN dan Cukai Terhadap Penerapan Pajak Pertambahan Nilai (PPN) pada PT.Panen Boyolali Lia Nur Hidayani; LMS Kristiyanti; Sri Laksmi Pardanawati
Jurnal Akuntansi dan Pajak Vol 25, No 1 (2024): JAP : Vol. 25, No. 1, Februari 2024 - Juli 2024
Publisher : ITB AAS INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jap.v25i1.13772

Abstract

This research aims to find out how to analyze the application of Value Added Tax at PT. Panen Boyolali and how to analyze the impact of increasing VAT and Excise rates on the implementation of Value Added Tax at PT. Panen Boyolali. This research uses descriptive research with a quantitative approach. The results of this research indicate that PT. Panen Boyolali in calculating, depositing and reporting Value Added Tax is in accordance with applicable laws. Then the results of the analysis of the impact of increasing VAT and Excise rates on the application of Value Added Tax at PT. Panen Boyolali has an impact on the Company's sales.
Analisis Faktor-Faktor Yang Berpengaruh Terhadap Kinerja Keuangan UMKM Sektor Perdagangan Di Kabupaten Boyolali Suhesti Ningsih; Eka Susilo Wati; Sri Laksmi Pardanawati
Jurnal Akuntansi dan Pajak Vol 25, No 1 (2024): JAP : Vol. 25, No. 1, Februari 2024 - Juli 2024
Publisher : ITB AAS INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jap.v25i1.14458

Abstract

This purpose of the research to assess the influence of financial management, financial literacy and intellectual capital on the financial performance of UMKM in Boyolali Regency. The population of Boyolali Regency UMKM in the trade sector is 15,271 units. In this research, the sample used was 100 UMKM units, where the sample was determined based on the Slovin formula calculation. Meanwhile, the data collection method applied in this research is quantitative data with descriptive statistical analysis methods, validity tests, reliability tests and classical assumption tests. In testing the research hypothesis using multiple linear regression analysis, F test, t test and coefficient of determination test. Based on the t test that has been carried out, the research results obtained state that financial management, financial literacy and intellectual capital have a positive and significant effect on financial performance. Keywords : Financial Performance, Financial Literacy,Intellectual Capital, Financial Management
ANALISIS AKUNTABILITAS, TRANSPARANSI, DAN EFEKTIVITAS PROGRAM BANTUAN LANGSUNG TUNAI DANA DESA (BLT-DD) PADA MASA COVID19 TERHADAP PENCAPAIAN GOOD GOVERNANCE (Studi Empiris di Desa Bendosari, Kec Sawit, Kab Boyolali) Putri Nur Azizah; Sri Laksmi Pardanawati; LMS Kristiyanti
Jurnal Akuntansi dan Pajak Vol 24, No 1 (2023): JAP : Vol. 24, No. 1, Februari 2023 - Juli 2023
Publisher : ITB AAS INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jap.v24i1.9790

Abstract

The purpose of this study was to determine the effect of: 1) accountability, 2) transparency, and 3) effectivity of village direct cash assistance on achievement of good governance. The sampling technique in this study used a purposive sampling and get 50 samples. In this study the researcher used primary data with the descriptive analysis method, validity test, reliability test, classical assumption tests, multiple linear regression analysis, f test, t test, and the determination coefficient test with the help of the SPSS version 21. The result show that accountability of village direct cash assistance has a significant effect on the achievement of good governance, tranparency of village direct cash assistance has a significant effect on the achievement of good governance, effectivity of village direct cash assistance has a significant effect on the achievement of good governance. Keywords : accountability, transparency, effectivity, village direct cash assistance, good governance.
PENGARUH PENDAPATAN ASLI DAERAH, DANA ALOKASI UMUM, DANA ALOKASI KHUSUS, DAN DANA BAGI HASIL TERHADAP ALOKASI BELANJA MODAL (Studi Pada Pemerintah Kabupaten/Kota di Jawa Tengah) Laras Novitasari; Sri Laksmi Pardanawati; Indra Lila Kusuma
JURNAL WIRANOMIKA Vol. 3 No. 1 (2024): WIRANOMIKA
Publisher : STIE Wijaya Mulya

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

This study aims to determine the effect of regional original income, general allocation funds, special allocation funds and profit sharing funds on capital expenditure in Regency/City Governments in Central Java in 2018-2022. The population used in this study were all regencies/cities in Central Java Province, totaling 35 regencies/cities. The sample used in this study is by using a saturated sampling technique (Saturation Sampling), which consists of 35 Regencies/Cities. The data used is in the form of secondary data from district/city APBD reports in Central Java. This study used multiple linear regression analysis with the SPSS 23 program. The results of the analysis showed that the regional original income variable had no effect on capital expenditure with a significance level of 0.607 > 0.05, the general allocation fund variable had an effect on capital expenditure with a significance of 0.025 <0, 05, special allocation funds have no effect on capital expenditure with a significance level of 0.004 <0.05, profit sharing funds have a significant effect on capital expenditure with a significance level of 0.012> 0.05.Keywords: Local Own Revenue, General Allocation Fund, Special Allocation Fund, Profit Sharing Fund, Capital Expenditures
Co-Authors Ambita Adyanning Putri Annisa&#039; Fitri Mutmainah Aramita Nur Aflikhah Aulia Noor Rohmah AlQomariah Budiyono Budiyono Budiyono Budiyono Deni Kurniawan Ditya Renni Prastiwi Eka Susilo Wati Fandy Tri Apriyono Fitria, Tira Nur Frisca Yustin Hadi Samanto Henny Indriati Iin Emy Prastiwi Indra Lila Kusuma Intan Karunia Devi Laras Novitasari Lia Nur Hidayani LMS Kristiyanti LMS Kristiyanti, LMS LMS. Kristiyanti M. Cholis M. Hasan Ma&#039;ruf M. Hasan Ma'ruf Maya Widyana Dewi Muhammad Luthfi Nur Fatyasin Muhammad Shidiq Muqorobin Muqorobin Muslihah, Isnawati Nendy Akbar Rozaq Rais Ningsih, Suhesti Nofi Wahyuningtyas Novela suci pratika Putri Nur Azizah Rayi Diah Pratiwi Rukmini Rukmini Sigit Adi Pratama Siti Rokhmah Suhesti Ningsih Sundanah Suprihati Wahyuni Suciati Wikan Budi Utami Yuwita Ariessa Pravasanti