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All Journal Jurnal Manajemen Terapan dan Keuangan Infestasi Jurnal Akuntansi dan Pajak Jurnal Ilmiah Ekonomi Islam International Journal of Economics, Business and Accounting Research (IJEBAR) Budimas : Jurnal Pengabdian Masyarakat Riset Ilmu Manajemen Bisnis dan Akuntansi Jurnal Pajak dan Analisis Ekonomi Syariah Jurnal Ilmiah Akuntansi Jurnal Ilmiah Manajemen dan Akuntansi AT-TAKLIM: Jurnal Pendidikan Multidisiplin
Indra Lila Kusuma
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Religion Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Social Sciences Other

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Pengaruh Perencanaan, Pelaksanaan, dan Penatausahaan Laporan Pertanggung Jawaban Keuangan Dana Desa Terhadap Realisasi Pengelolaan APBDeS Hamid Mukti Wibowo; Indra Lila Kusuma; Sri Laksmi Pardanawati
Jurnal Rimba Riset Ilmu manajemen Bisnis dan Akuntansi Vol. 2 No. 3 (2024): Agustus : Riset Ilmu Manajemen Bisnis dan Akuntansi
Publisher : Asosiasi Riset Ilmu Manajemen Kewirausahaan dan Bisnis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/rimba.v2i3.1127

Abstract

This research aims to increase understanding of the influence of planing, implementation and administration on what has been realized by the APBDes, this research is included in the type of quantitative research. The population in this study includes all sub-districts in Nogosari sub-districts, Boyolali districts. The data analysis menthods used are validity tets, reliability test, normality test, multiple regression test, f tests, t test, coefficient of determination test. The reaults of this research show that planing influences APBDes management, implementation does not influences APBDes management, and administration influences APBDes management.
Pengaruh Pajak Restoran, Pajak Parkir, dan Pajak Air Tanah Terhadap Pendapatan Asli Daerah Kabupaten Wonogiri Rika Rahmasari; Indra Lila Kusuma; Suprihati
Jurnal Pajak dan Analisis Ekonomi Syariah Vol. 2 No. 3 (2025): Juli: Jurnal Pajak dan Analisis Ekonomi Syariah
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/jpaes.v2i3.1219

Abstract

The analysis in this study aims to evaluate the influence of Restaurant Tax, Parking Tax, and Groundwater Tax on the Regional Original Revenue (PAD) of Wonogiri Regency. A quantitative method was applied in this research, utilizing historical data collected from the Regional Financial Management Agency (BPKD) of Wonogiri Regency for the 2020–2024 period. The results indicate that the Restaurant Tax does not have a significant effect on PAD, with a significance value of 0.204. In contrast, both the Parking Tax and Groundwater Tax have a positive and significant impact on PAD, with significance values of 0.001 and 0.007, respectively. These findings suggest that although the number of restaurants has increased, the demand for restaurant services has not kept pace. Meanwhile, the growth in motor vehicle numbers and public awareness of groundwater tax obligations have contributed to the increase in PAD. This study recommends enhancing the effectiveness of tax management and improving public outreach regarding tax obligations by the local government.
PENGARUH KOMPETENSI SDM, SISTEM INFORMASI AKUNTANSI, SISTEM PENGENDALIAN INTERN TERHADAP KUALITAS LAPORAN KEUANGAN DANA BANTUAN OPERASIONAL SEKOLAH (BOS) (Studi Kasus Sekolah Dasar Se-Kecamatan Kartasura) Levia Handayani; Desy Nur Pratiwi; Indra Lila Kusuma
Jurnal Ilmiah Manajemen dan Akuntansi Vol. 2 No. 4 (2025): Juli : Jurnal Ilmiah Manajemen dan Akuntansi
Publisher : CV. Denasya Smart Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.69714/pzjcg656

Abstract

This study aims to examine the influence of human resource competence, accounting information systems, and internal control systems on the quality of school operational assistance (BOS) fund financial reports in elementary schools in Kartasura District. This study uses primary data obtained through interviews, questionnaires, and literature studies. The population in this study was 48 elementary schools in Kartasura District, the sampling technique used total sampling with a sample size of 48 elementary schools consisting of 96 respondents, namely the principal and school treasurer. The data analysis techniques used are descriptive statistics, instrument tests, classical assumption tests, and hypothesis tests. The results of this study show that human resource competence has a positive and significant effect on the quality of BOS fund financial reports with a significant value of 0.018 <0.05 and tcount 2.408> 1.987 ttable. The internal control system has a positive and significant effect on the quality of BOS fund financial reports with a significant value of 0.001 < 0.05 and tcount 3.491 > 1.978 ttable. While the accounting information system does not affect the quality of School Operational Assistance (BOS) fund financial reports with a significant value of 0.201 > 0.05 and tcount 1.289 < 1.987 ttable.
Pengaruh Profitabilitas, Likuiditas Dan Leverage Terhadap Nilai Perusahaan (Studi Empiris Perusahaan Manufaktur Sub Sektor Makanan Dan Minuman Yang Terdaftar Di BEI Tahun 2022-2024) Febri Nur Hidayat; Muhammad Hasan Ma'ruf; Indra Lila Kusuma
Jurnal Ilmiah Manajemen dan Akuntansi Vol. 2 No. 4 (2025): Juli : Jurnal Ilmiah Manajemen dan Akuntansi
Publisher : CV. Denasya Smart Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.69714/k6nj6x84

Abstract

This study aims to determine the effect of profitability, liquidity, and leverage on the value of manufacturing companies in the food and beverage sub-sector of the goods and consumer industry listed on the IDX in 2022-2024. This study uses a descriptive research type with a quantitative approach. The population of this study includes 66 food and beverage sub-sector manufacturing companies listed on the IDX for the 2022-2024 period. The sampling technique used is the purposive sampling method for 20 companies. The data source for this study uses secondary data. The data collection method was obtained from the Indonesian Stock Exchange (IDX). This study uses data analysis methods, namely descriptive statistical tests, classical assumption tests, and hypothesis testing, including multiple linear regression analysis, F tests, t tests, and coefficients of determination R Square. The results of this study indicate that profitability and liquidity have a significant positive effect, while leverage has a significant negative effect.
PENGARUH LABA KOTOR, LABA OPERASI, DAN LABA BERSIH DALAM MEMPREDIKSI ARUS KAS MASA DEPAN PADA PERUSAHAAN MANUFAKTUR SUBSEKTOR MAKANAN DAN MINUMAN YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2020–2024 Ria Novita Sari; Indra Lila Kusuma; Hadi Samanto
AT-TAKLIM: Jurnal Pendidikan Multidisiplin Vol. 2 No. 7 (2025): At-Taklim: Jurnal Pendidikan Multidisiplin (Edisi Juli)
Publisher : PT. Hasba Edukasi Mandiri

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.71282/at-taklim.v2i7.648

Abstract

This study aims to examine the influence of Gross Profit, Operating Profit, and Net Profit in predicting future cash flows in manufacturing companies within the food and beverage sub-sector listed on the Indonesia Stock Exchange (IDX) for the 2020–2024 period. This sector was chosen due to its crucial role in Indonesia’s economy and its consistent growth, despite challenges such as the COVID-19 pandemic, rising raw material costs, and intense market competition. In business operations, a healthy cash flow is vital to support daily activities, investments, and long-term sustainability. Therefore, the ability to predict future cash flows using financial indicators such as profits becomes essential. This research uses a quantitative approach with secondary data obtained from the financial reports published on the official IDX website. The results of the analysis show that Gross Profit, Operating Profit, and Net Profit all have a significant influence on future cash flows, both simultaneously and partially. These findings reinforce the role of profit metrics as effective predictive tools that management can use for strategic financial decision-making. This study is expected to contribute to the financial accounting literature and provide practical insights for investors, analysts, and company managers.
Pengaruh Perubahan Tarif, Pemahaman Peraturan Perpajakan dan Kesadaran Pajak terhadap Kepatuhan Wajib Pajak UMKM di Kabupaten Sukoharjo Zahro Rustiana; Indra Lila Kusuma; Suhesti Ningsih
Jurnal Pajak dan Analisis Ekonomi Syariah Vol. 2 No. 3 (2025): Juli: Jurnal Pajak dan Analisis Ekonomi Syariah
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/jpaes.v2i3.1327

Abstract

This study aims to examine the effect of changes in tax rates, understanding of tax regulations, and tax awareness on the compliance of UMKM taxpayers. This research employs a survey approach with data collection via questionnaires from respondents who are UMKM taxpayers within the jurisdiction of KPP Pratama Sukoharjo. This study uses a sample of 100 determined using the Slovin formula. The data is analyzed using multiple linear regression analysis with SPSS software. The t-test results indicate that all three independent variables have a positive and significant effect on taxpayer compliance, with the calculated t-values being greater than the t-table value (1.984) and the significance value below 0.05. This research proves that changes in tax rates, understanding of tax regulations, and tax awareness affect the compliance of UMKM taxpayers.
PENGARUH TRANSPARANSI ANGGARAN, AKUNTABILITAS KEUANGAN, DAN PENGGUNAAN ALOKASI DANA DESA TERHADAP KEPERCAYAAN MASYARAKAT DI KECAMATAN COLOMADU, KABUPATEN KARANGANYAR, JAWA TENGAH Eka Setya Ningrum; LMS. Kristiyanti; Indra Lila Kusuma
International Journal of Economics, Business and Accounting Research (IJEBAR) Vol 9 No 3 (2025): IJEBAR: Vol. 9, Issue 3, September 2025
Publisher : LPPM ITB AAS INDONESIA (d.h STIE AAS Surakarta)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/ijebar.v9i3.18092

Abstract

Villages are the smallest administrative units that play a strategic role in national development, but there are still problems in the management of village funds that have led to low public trust. This study aims to analyze the influence of budget transparency, financial accountability, and the use of village fund allocations on public trust. This study employs a quantitative method using a survey approach and the distribution of questionnaires to 125 respondents in Colomadu District. The results indicate that budget transparency does not significantly influence public trust, while financial accountability and the use of village fund allocations have a positive and significant impact on public trust. Based on these findings, to enhance public trust, it is necessary to strengthen accountability practices and the effective use of village fund allocations, although budget transparency has not yet become a decisive factor in building local public trust
PENGARUH PENGGUNAAN SISTEM INFORMASI AKUNTANSI, VIRAL MARKETING, DAN TAGLINE “GRATIS ONGKIR” TERHADAP IMPULSE BUYING ONLINE PADA KONSUMEN: (STUDI PADA MAHASISWA DI SOLO RAYA) Desi Aulia Fitri Andriyana; Indra Lila Kusuma; Maya Widyana Dewi
Jurnal Ilmiah Akuntansi Vol. 1 No. 2 (2024): Mei : Jurnal Ilmiah Akuntansi (JILAK)
Publisher : CV. Denasya Smart Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.69714/jilak.v1i2.68

Abstract

This research aims to determine the use of accounting information systems, viral marketing, and the tagline "free shipping" on online impulse buying among consumers. This research uses a quantitative type of research. The population in this study were students in Solo Raya. Sample selection used accidental sampling technique, with a sample size of 100 respondents. The data sources used are primary and secondary data. The data collection method uses a questionnaire or questionnaire. This research uses data analysis methods, namely descriptive statistical analysis, data quality testing, and classical assumption testing. The research results state that the accounting information system has a significant effect on online impulse buying among consumers, viral marketing has a significant effect on online impulse buying among consumers, and the tagline "free shipping" has a significant effect on online impulse buying among consumers.
PENGARUH LABA KOTOR, LABA OPERASI, DAN LABA BERSIH DALAM MEMPREDIKSI ARUS KAS DIMASA MENDATANG MENGGUNAKAN METODE PENDEKATAN ASOSIATIF: (Studi Empiris Perusahaan Manufaktur Sektor Industri Barang Konsumsi yang Terdaftar di Bursa Efek Indonesia Periode 2020-2022) Andika Windi Octaviania; Indra Lila Kusuma; Gunawa Setyadi
Jurnal Ilmiah Akuntansi Vol. 1 No. 2 (2024): Mei : Jurnal Ilmiah Akuntansi (JILAK)
Publisher : CV. Denasya Smart Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.69714/jilak.v1i2.81

Abstract

This study aims to analyze gross profit, operating profit and net profit in predicting future cash flows in manufacturing companies in the consumer goods industry sector listed on the IDX for the 2020-2022 period. Sampling using purposive sampling with time series data in order to obtain a sample of 84. The data method in this study used descriptive statistics test, classical assumption test and hypothesis testing with F test, t test and R test. F test results obtained a significance value of 0, 00 < 0.05 then the model is feasible to use, this means that all independent variables have an effect on the dependent variable. From the results of the hypothesis test, namely the t test, it shows that the gross profit variable has an effect on predicting cash flows, this is evidenced by the significance value of 0.00 < 0.05. The operating profit and net income variables have a significance value greater than 0.05, namely 0.425 and 0.60, thus it can be concluded that operating income and net income have no effect in predicting future cash flows. From the results of the R test, the adjusted R square value is 0.426 or 42.6%. This shows that the variables of gross profit, operating profit, and net profit simultaneously have an effect on predicting future cash flows by 42.6%. While the remaining 57.4% is influenced by other factors outside the study.
PENGARUH PROFITABILITAS, LEVERAGE, DAN LIKUIDITAS TERHADAP KUALITAS LABA PADA PERUSAHAAN KONTRUKSI DAN BANGUNAN YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2018-2022 Nur Aini; Suprihatin Suprihatin; Indra Lila Kusuma
Jurnal Ilmiah Akuntansi Vol. 1 No. 3 (2024): Agustus : Jurnal Ilmiah Akuntansi (JILAK)
Publisher : CV. Denasya Smart Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.69714/s0de1y48

Abstract

This research aims to determine the effect of profitability, leverage, and liquidity on the quality of profits in construction and building companies listed on the Indonesia Stock Exchange (BEI). This research uses quantitative methods. The population used in this research is the annual financial reports of construction and building companies listed on the Indonesia Stock Exchange (BEI) for 2018-2022, totaling 22 companies. The sample in this research used purposive sampling with certain criteria. The results of this research show that in the partial test, profitability has a negative and significance effect on earnings quality. Leverage has a negative and significance effect on earnings quality and liquidity has a negative and significance effect on earnings quality.
Co-Authors Agus Subekti Andika Windi Octaviania Desi Aulia Fitri Andriyana desy nur pratiwi Eka Setya Ningrum Febri Nur Hidayat Fitria, Tira Nur Gunawa Setyadi Hadi Samanto Hamid Mukti Wibowo Iin Emy Prastiwi, Iin Emy Issulistaningtyas Okta An-nisa Levia Handayani LMS Kristiyanti, LMS LMS. Kristiyanti M. Gunawan Setyadi Maya Widyana Dewi Muhammad Hasan Ma'ruf Muhammad Luthfi Nisrina Amaya NUR AINI Ovi Arizka Maeshinta Putri Eka Octavianingrum Ratna Ayu Murti Ria Novita Sari Rika Rahmasari Rukmini Rukmini Slamet Prihatin Sri Laksmi Pardanawati Suhesti Ningsih Suprihati Suprihati Suprihati Suprihatin Suprihatin Tira Nur Fitria, Tira Nur Tri Nur Setiawati Wikan Budi Utami Zahro Rustiana