Article Per Year (5 Year)
p-Index From 2021 - 2026
2.932
P-Index
This Author published in this journals
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
Unknown Affiliation
Religion Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Social Sciences Other

Published : 26 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 26 Documents
Search

 1   2   3 
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.
PENGARUH MODAL USAHA, LAMA USAHA, DAN LOKASI USAHA TERHADAP PENDAPATAN PEDAGANG PASAR SUNGGINGAN BOYOLALI: (STUDI KASUS PEDANGGANG PASAR SUNGGINGAN) Ovi Arizka Maeshinta; Indra Lila Kusuma; Wikan Budi Utami
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: 10.69714/5z6mya49

Abstract

The purpose of this research is to analyze the impact of business capital, business location, and business location on the income of Boyolali market traders. The population at this start is a merchant in the Sunggingan Market of Boyolali district. The sample of this study consisted of 100 respondents, taken with the Slovin formula. The variables used include enterprise capital (X1), enterprise duration (X2), enterprise location (X3), and income (Y). The data analysis used in this study uses descriptive analysis, validity tests, reliability tests, and classical assumption tests, with hypothesis testing using double linear regression analysis, the F test, the t test, and the determination coefficient. The results show that partially the variable that affects the trader's income is the location of the business (X3), with a t test result of 2,779 > t table of 1,98498. Whereas the business capital (X1) and the duration of the enterprise (X2) have no significant influence on the traders' income, with the result of the capital test count of the company (X1) |-1,176 | < t table 1.98498, as well as the results of the long-term enterprise test of 1,160 < t table 1.98498.
PENGARUH SOSIALISASI KESADARAN PAJAK, KETEGASAN SANKSI PAJAK, DAN PEMAHAMAN TARIF PAJAK PELAKU E-COMMERCE TERHADAP KINERJA PENERIMAAN PAJAK DENGAN KEPATUHAN WAJIB PAJAK SEBAGAI VARIABEL INTERVENING: (STUDI KASUS DI KARESIDENAN SURAKARTA) Nisrina Amaya; Indra Lila Kusuma; Rukmini Rukmini
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/d4wnxn23

Abstract

This research aims to determine whether there is an influence of socialization of tax awareness, strictness of tax sanctions, and understanding of e-commerce tax rates on tax revenue performance through taxpayer compliance as an intervening variable. The population that is the object of this research is MSMEs who run their business through e-commerce in the Surakarta Residency, with a sample of 97 respondents. The data collection method in this research use a questionnaire with certain criteria (purposive sampling). The data analysis technique used to test direct and indirect effects uses path analysis with SPSS 26 software. The research results show that the socialization of tax awareness and the strictness of tax sanctions directly have a significant effect on taxpayer compliance, while understanding tax rates directly does not have a significant effect on taxpayer compliance. Then, socializing tax awareness and strictness of tax sanctions directly has a significant effect on tax revenue performance, but understanding tax rates directly does not have a significant effect on tax revenue performance. Taxpayer compliance is unable to mediate the influence of the relationship between socialization of tax awareness, strictness of tax sanctions, and understanding of tax rates on tax revenue performance in the Surakarta Residency
PENGARUH STRUKTUR MODAL, LEVERAGE, PROFITABILITAS, LIKUIDITAS DAN TAXPLANNING TERHADAP NILAI PERUSAHAAN: (Studi Kasus Terhadap Perusahaan Manufaktur Sektor Barang Konsumsi yang Terdaftar di Bursa Efek Indonesia Tahun 2020-2022) Ratna Ayu Murti; Indra Lila Kusuma; Maya Widyana Dewi
Jurnal Ilmiah Manajemen dan Akuntansi Vol. 1 No. 4 (2024): Juli : Jurnal Ilmiah Manajemen dan Akuntansi
Publisher : CV. Denasya Smart Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.69714/rhbym055

Abstract

Thisi research aimsi toi determinei thei influence ofi capitali structure, leverage, profitability,iliquidity, and tax planning on the value of consumer goods sector manufacturing companies listed on the Indonesian Stock Exchange in 2020-2022. Thisi research typei is quantitative research. The data collection technique used is documentation technique with secondary data. The population studied in this research is all manufacturing companies in the consumer goods sector. Sampling in this research used a purposive sampling technique and a sample of 51 was obtained. This testing method in this research used descriptive statistical tests, classical assumption tests, F tests, and determination test. The results of the F test get a significance value of 0,000 < 0,05 so that the model is suitable for research. The results of the t test from this research are that capital structure and profitabilty influence company value of 0,000 < 0,05. On the other hand, leverage has a significant negative effect on company value, as evidenced by the calculated t value of -3,325 < t Table 2,0141 and a significance value of 0,002 < 0,05 Then liquidity and tax planning have no effect on company value because their respective significance values ​​are 0.096 > 0.05 and tax planning has a significance value of 0.202 < 0.05. Form the results of the coefficient of determination test, we get a result 0,522 which means that the variables capital structure, leverage, profitability, liqudity and tax planning in explaining company value are 52,2% and the remaining 47,8% is explained by other variables.
PENGARUH BIAYA PRODUKSI, BIAYA OPERASIONAL, DAN VOLUME PENJUALAN TERHADAP LABA BERSIH PERUSAHAAN SEKTOR INDUSTRI BARANG KONSUMEN PRIMER YANG TERDAFTAR DI BURSA EFEK INDONESIA (BEI) PERIODE 2020-2022 Issulistaningtyas Okta An-nisa; Wikan Budi Utami; Indra Lila Kusuma
Jurnal Ilmiah Manajemen dan Akuntansi Vol. 1 No. 4 (2024): Juli : Jurnal Ilmiah Manajemen dan Akuntansi
Publisher : CV. Denasya Smart Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.69714/pb7wxy81

Abstract

This study aims to examine the effect of production costs, operating costs, also sales volume on net income of primary consumer goods sector companies listed on the Indonesia Stock Exchange for the period 2020-2022. This study uses secondary data in the form of company financial reports obtained from the official website www.idx.co.id. The sampling technique in this study used purposive sampling method. The analysis method used in this research is multiple linear regression with the help of SPSS 23 software. The results showed that production costs, operating costs, and sales volume simultaneously had an influence of 96.3% in determining the amount of the company's net profit. Partially, it shows that production costs and operational costs have a negative and significant effect on the company's net profit. While sales volume has a positive and significant effect on net profit.
Pemberdayaan Mahasiswa Melalui Program Wirausaha Merdeka di Startup Pengembang Literasi Sekolah Terpadu Nyalanesia Surakarta Indra Lila Kusuma; Fitria, Tira Nur
BUDIMAS : JURNAL PENGABDIAN MASYARAKAT Vol. 7 No. 2 (2025): BUDIMAS : Jurnal Pengabdian Masyarakat
Publisher : LPPM ITB AAS Indonesia Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/budimas.v7i2.17543

Abstract

Tujuan kegiatan pengabdian kepada masyarakat ini adalah untuk memberdayakan mahasiswa melalui pengalaman langsung dalam dunia wirausaha sosial berbasis literasi, serta meningkatkan peran aktif mereka dalam mendukung program pengembangan literasi sekolah terpadu bersama startup Nyalanesia Surakarta (PT. Nyala Masadepan Indonesia) sebagai bentuk nyata pelaksanaan Tri Dharma Perguruan Tinggi. Kegiatan pengabdian kepada masyarakat ini akan dilaksanakan di startup Nyalanesia (PT. Nyala Masadepan Indonesia) yang berlokasi di Kota Surakarta, sebagai mitra strategis dalam pengembangan literasi sekolah terpadu. Kegiatan berlangsung pada Oktober–November 2024, dengan melibatkan mahasiswa Program Studi S1 Manajemen dan didampingi oleh dosen pembimbing. Program ini memberikan kesempatan kepada mahasiswa untuk mengaplikasikan pengetahuan manajerial dan kewirausahaan dalam konteks nyata melalui pendekatan partisipatif-kolaboratif dan experiential learning. Tahapan kegiatan dalam program pengabdian masyarakat ini terdiri atas beberapa langkah penting yang dilakukan secara terstruktur. Pertama, dilakukan koordinasi dan persiapan program antara tim dosen pelaksana, mahasiswa peserta, dan pihak mitra Nyalanesia, guna menyusun kerangka kerja, jadwal, dan pembagian peran yang jelas. Kedua, mahasiswa diterjunkan secara langsung dalam kegiatan operasional mitra, seperti pengembangan konten literasi, koordinasi program bersama sekolah mitra, serta manajemen penerbitan karya siswa. Ketiga, dosen melakukan pendampingan dan supervisi akademik secara berkala untuk memastikan proses pembelajaran berjalan optimal. Keempat, dilakukan evaluasi dan refleksi atas keterlibatan mahasiswa selama program berlangsung, termasuk memperoleh umpan balik dari seluruh pihak. Terakhir, hasil kegiatan disusun dalam bentuk luaran seperti laporan, artikel ilmiah, dan dokumentasi digital untuk tujuan publikasi dan diseminasi hasil pengabdian. Program Wirausaha Merdeka bekerja sama dengan Nyalanesia di Surakarta bertujuan memberdayakan mahasiswa S1 Manajemen untuk memahami dan membangun startup pemula berbasis literasi sosial. Mahasiswa mengikuti berbagai kegiatan terstruktur, mulai dari workshop pengenalan dunia startup, studi kasus, pelatihan Business Model Canvas dan pitching, hingga magang langsung dalam operasional Nyalanesia. Mereka juga dibekali tools digital seperti Trello, Canva, dan Google Workspace, serta mendapat pendampingan dan mentoring berkala. Dalam sesi simulasi membangun startup, mahasiswa mengembangkan ide bisnis mereka dan mempresentasikannya dalam Demo Day di akhir program. Kegiatan ditutup dengan evaluasi, refleksi, serta penyusunan dokumentasi dan portofolio. Melalui program ini, mahasiswa memperoleh pengalaman nyata di dunia usaha berbasis pendidikan, memperkuat keterampilan manajerial dan inovatif, serta meningkatkan kesiapan mereka dalam menghadapi dunia kerja atau berwirausaha sosial.
Co-Authors 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 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