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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 YASIN: Jurnal Pendidikan dan Sosial Budaya 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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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.
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.
ANALISA KINERJA KEUANGAN PADA KOPERASI SIMPAN PINJAM DAN PEMBIAYAAN SYARIAH ”USAHA BAROKAH” JATIPURNO (Studi Kasus Syariah KSPPS Usaha Barokah Jatipurno Tri Nur Setiawati; Prastiwi, Iin Emy; Indra Lila Kusuma
Jurnal Ilmiah Ekonomi Islam Vol. 11 No. 03 (2025): JIEI : Vol. 11, No. 03, 2025
Publisher : ITB AAS INDONESIA Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jiei.v11i03.17159

Abstract

This study aims to analyze the financial performance of the cooperative by using various financial ratios as outlined in the Decree of the Minister of Cooperatives and Small and Medium Enterprises No. 35.3/Per/M.KUKM/X/2007. The analysis of financial reports is also intended to serve as a reference for the new cooperative management, as the term of the previous management has ended. Data collection techniques include documentation, observation, and interviews. Financial Performance Analysis of KSPPS Usaha Barokah Jatipurno Wonogiri (based on the Ministerial Decree No. 35.3/Per/M.KUKM/X/2007): Equity to Total Capital Ratio Score: 4.50 (2023) and 5.00 (2024) out of 5.00 Category: healthy. Indicates that the cooperative has a strong equity position compared to its total capital. Efficiency Score: 3.00 (2023 and 2024) out of 4.00 Category: moderately efficient. Reflects that the cooperative's asset utilization in serving members is adequate but still has room for improvement. Fixed Assets to Total Assets Ratio Score: 4.00 (2023 and 2024) out of 4.00 Category: good. Shows that the proportion of fixed assets to total assets is well-balanced. Liquidity Score: 7.50 (2023 and 2024) out of 10.00 Category: moderately liquid. Indicates that the cooperative is fairly capable of meeting its short-term obligations. Asset Profitability (Return on Assets) Score: 0.75 (2023 and 2024) out of 3.00 Category: low. Shows that the cooperative’s ability to generate profit from its total assets is still lacking. Equity Profitability (Return on Equity) Score: 3.00 (2022 and 2023) out of 3.00 Category: high. Demonstrates that the cooperative is highly effective in generating profit from its own capital. Despite some strong indicators, the findings highlight the need to increase equity, improve service delivery, optimize fund management, and evaluate that can’t declining performance areas.
Pengaruh Return on Assets (ROA), Return on Equity (ROE) dan Net Profit Margin (NPM) terhadap Pertumbuhan Laba Perusahaan Makanan dan Minuman yang Tercatat di Bursa Efek Indonesia Tahun 2021-2025 Erlina Devinta; Sri Laksmi Pardanawati; Indra Lila Kusuma
YASIN Vol 6 No 3 (2026): YASIN: Jurnal Pendidikan dan Sosial Budaya
Publisher : Lembaga Yasin AlSys

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58578/yasin.v6i3.10218

Abstract

Global economic fluctuations and declining public purchasing power in the post-pandemic period have become challenges for the food and beverage industry in maintaining consistent net profit growth. This study aims to analyze the effect of Return on Assets (ROA), Return on Equity (ROE), and Net Profit Margin (NPM) on the profit growth of food and beverage companies listed on the Indonesia Stock Exchange (IDX) during the 2021–2025 period. This study used a quantitative approach with a sample of 21 companies selected through purposive sampling, resulting in 105 observational data. The data were analyzed using classical assumption tests and multiple linear regression. The results show that ROA, ROE, and NPM simultaneously had a significant effect on profit growth (Fcount = 45.141 > Ftable = 2.69; p < 0.05). Partially, ROA had a positive and significant effect on profit growth (t = 3.284; p = 0.001), and ROE also had a positive and significant effect (t = 5.325; p = 0.000). Conversely, NPM had no significant effect on profit growth (t = -1.505; p = 0.135). The Adjusted R Square value of 0.560 indicates that ROA, ROE, and NPM were able to explain 56% of the variation in profit growth, while the remaining 44% was influenced by other factors outside the research model. The conclusion of this study emphasizes that profit growth in the food and beverage sector is determined more by the efficiency of asset management and the effectiveness of optimizing equity capital than by the net profit margin from sales. The implications of this study indicate the importance of improving the efficiency of fixed asset utilization, strengthening a healthy capital structure, and developing more economical product innovation for company management, as well as using ROA and ROE as the main fundamental indicators for investors in making investment decisions.
Pengaruh Kecukupan Modal, Likuiditas, dan Profitabilitas terhadap Nilai Perusahaan pada Perusahaan Perbankan yang Terdaftar di Bursa Efek Indonesia Periode 2020–2024 Arshella Amanda Putrie Prastarie; Indra Lila Kusuma; Sri Laksmi Pardanawati
YASIN Vol 6 No 3 (2026): YASIN: Jurnal Pendidikan dan Sosial Budaya
Publisher : Lembaga Yasin AlSys

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58578/yasin.v6i3.10236

Abstract

This study was motivated by fluctuations in the value of banking companies amid post-pandemic economic recovery and global uncertainty, making it important to examine the factors that influence firm value in the banking sector. This study aims to analyze the influence of capital adequacy, liquidity, and profitability on firm value in banking companies listed on the Indonesia Stock Exchange for the 2020–2024 period. This study employed a quantitative approach with a causal design. The research sample consisted of 19 banking companies selected using purposive sampling, with a total of 95 observational data. Data were obtained from annual financial reports and analyzed using multiple linear regression with the assistance of SPSS. Capital adequacy was measured using the Capital Adequacy Ratio (CAR), liquidity using the Loan to Deposit Ratio (LDR), profitability using Return on Assets (ROA), and firm value using Price to Book Value (PBV). The results showed that capital adequacy, liquidity, and profitability simultaneously had a significant influence on firm value. Partially, capital adequacy had no significant influence on firm value, liquidity had a significant negative influence, whereas profitability had a significant positive influence on firm value. The conclusion of this study affirms that profitability is the most influential factor in increasing the value of banking companies, while liquidity management is an important consideration for investors. The implications of this study indicate that banking companies need to improve profitability, optimize asset management, and maintain liquidity stability to strengthen firm value.
Pengaruh Literasi Keuangan, Fintech E-wallet, dan Gaya Hidup Hedonisme terhadap Perilaku Konsumtif Mahasiswa di Kota Surakarta dan Sekitarnya Febriana Norchofifah Cahyani Azra; Indra Lila Kusuma; Wikan Budi Utami
YASIN Vol 6 No 3 (2026): YASIN: Jurnal Pendidikan dan Sosial Budaya
Publisher : Lembaga Yasin AlSys

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58578/yasin.v6i3.10371

Abstract

The development of the digital era, financial literacy, fintech e-wallet innovation, and hedonistic lifestyles have become phenomena that influence people’s consumption behavior, particularly among young people. This study aims to examine the effects of financial literacy, fintech e-wallets, and hedonistic lifestyles on consumptive behavior. This study used a quantitative approach with a purposive sampling technique. Data were obtained by distributing questionnaires to 96 respondents. The results showed that, partially, financial literacy had no significant effect on consumptive behavior with a negative direction, while fintech e-wallets had no significant effect on consumptive behavior with a positive direction. Meanwhile, a hedonistic lifestyle had a significant effect on consumptive behavior with a positive direction. These findings indicate that respondents’ level of financial understanding has not been able to effectively control consumption behavior. In addition, the ease of using digital payment technology does not directly encourage consumptive behavior. Lifestyle factors, particularly an orientation toward pleasure and satisfaction, were proven to be more dominant in influencing consumption decisions. This study contributes to the development of studies on digital consumer behavior, especially in understanding the relationship between financial literacy, digital payment technology, and hedonistic lifestyles in the consumptive behavior of young people. As a practical implication, strengthening financial literacy needs to be accompanied by the development of awareness of consumptive lifestyles so that the use of digital financial services can be better controlled.
Pengaruh Pengetahuan Pajak, Kesadaran Wajib Pajak, dan Sanksi Perpajakan terhadap Kepatuhan Wajib Pajak Kendaraan Bermotor di Kabupaten Karanganyar Dela Widyastuti; Maya Widyana Dwi; Indra Lila Kusuma
Jurnal Pajak dan Analisis Ekonomi Syariah Vol. 3 No. 3 (2026): 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.v3i3.2447

Abstract

This study aims to examine the influence of tax knowledge, taxpayer awareness, and tax sanctions on motor vehicle taxpayer compliance in Karanganyar Regency. The population in this study consisted of all motor vehicle taxpayers registered in Karanganyar Regency, totaling 380,349 taxpayers. This research employed a quantitative approach with a sample of 100 respondents selected using a random sampling technique. Primary data were collected through questionnaires and analyzed using descriptive statistical analysis, validity and reliability tests, classical assumption tests, multiple linear regression analysis, F-tests, t-tests, and coefficient of determination (R²) using SPSS 25. The results showed that tax knowledge and tax sanctions have a significant effect on motor vehicle taxpayer compliance, while taxpayer awareness does not have a significant effect on compliance. The coefficient of determination (R²) value of 39.6% indicates that the independent variables in this study explain 39.6% of the variation in taxpayer compliance, while the remaining percentage is influenced by other factors outside the research model. These findings highlight the importance of improving tax knowledge and implementing effective tax sanctions to encourage taxpayer compliance.
Faktor faktor yang mempengaruhi pencegahan kecurangan (fraud) Pada BUMDes : good corporate governance, kesesuaian kompensasi dan pengendalian internal Affan nurhaq; LMS Kristiyanti; Indra Lila Kusuma
Jurnal Akuntansi dan Pajak Vol. 27 No. 1 (2026): JAP, Vol. 27, No. 01, Februari - Juli 2026
Publisher : ITB AAS Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jap.v27i1.19836

Abstract

This study aims to determine the effect of Good Corporate Governance, Compensation Suitability, and Internal Control on Fraud Prevention in Village-Owned Enterprises (BUMDes) in Ngemplak District. This study used a quantitative approach. The study population consisted of 71 respondents from BUMDes administrators in Ngemplak District, Boyolali Regency. The sampling technique used was the Saturated Sampling method, with 71 respondents. The research data source was primary data using a questionnaire. Data analysis used descriptive methods of respondent data, validity tests, reliability tests, and classical assumption tests. Hypothesis testing included multiple linear regression analysis, F-tests, t-tests, and the coefficient of determination (R2). The results showed that Good Corporate Governance and Internal Control had a positive and significant effect on Fraud Prevention, while Internal Control did not have a positive and significant effect on Fraud Prevention. Keywords: BUMDes, Good Corporate Governance, Fraud, Compensation Suitability, Internal Control
Co-Authors Affan nurhaq Andika Windi Octaviania Arshella Amanda Putrie Prastarie Dela Widyastuti Desi Aulia Fitri Andriyana desy nur pratiwi Eka Setya Ningrum Erlina Devinta Febri Nur Hidayat Febriana Norchofifah Cahyani Azra Fitria, Tira Nur Gunawa Setyadi Hadi Samanto Hamid Mukti Wibowo Iin Emy Prastiwi, Iin Emy Levia Handayani LMS Kristiyanti, LMS LMS. Kristiyanti Maya Widyana Dewi Maya Widyana Dwi 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