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All Journal Jurnal Akuntansi dan Pajak Jurnal Ilmiah Ekonomi Islam Magisma: Jurnal Ilmiah Ekonomi dan Bisnis International Journal of Economics, Business and Accounting Research (IJEBAR) Budimas : Jurnal Pengabdian Masyarakat Jurnal Ilmiah Akuntansi
Rukmini Rukmini
ITB AAS INDONESIA
Religion Humanities Economics, Econometrics & Finance Education Social Sciences Other

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Analisis Empiris Pengaruh ROA, Arus Kas Operasional, dan Laba Bersih terhadap Kinerja Saham 10 Perusahaan IDX selama Tahun 2021–2023 Yudha Panji Wijayanto; Suprihati Suprihati; Rukmini Rukmini; Budiyono Budiyono
International Journal of Economics, Business and Accounting Research (IJEBAR) Vol 10 No 2 (2026): IJEBAR: Vol. 10, Issue 2, June 2026
Publisher : LPPM ITB AAS INDONESIA (d.h STIE AAS Surakarta)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/ijebar.v10i2.20003

Abstract

This study investigates the empirical effect of Return on Assets (ROA), Operating Cash Flow, and Net Income on Stock Returns of companies listed on the Indonesia Stock Exchange (IDX) during the 2021–2023 period. The research is motivated by the phenomenon of extreme stock price volatility observed in this timeframe. The population comprises all IDX-listed firms, with purposive sampling resulting in 10 companies observed over three years. Multiple linear regression analysis was conducted using SPSS software. The results reveal that ROA has a positive and significant effect on Stock Returns, with a significance value of 0.042. In contrast, Operating Cash Flow and Net Income do not show significant effects within the model. The Adjusted R-Square value of 0.347 indicates that the independent variables explain 34.7% of the variation in Stock Returns, while the remaining proportion is influenced by other factors outside the model. These findings highlight the importance of profitability indicators, particularly ROA, in explaining stock performance during periods of market volatility.
PENGARUH PENERIMAAN PAJAK REKLAME, PAJAK RESTORAN DAN PAJAK HOTEL TERHADAP PENDAPATAN ASLI DAERAH (PAD) KOTA SURAKARTA TAHUN 2020-2024 Diva Tiara Saraswati; Desy Nur Pratiwi; Rukmini Rukmini
Jurnal Ilmiah Akuntansi Vol. 3 No. 3 (2026): Agustus: Jurnal Ilmiah Akuntansi (JILAK)
Publisher : CV. Denasya Smart Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.69714/5xx8ke47

Abstract

This study aims to examine the effect of advertisement tax revenue, restaurant tax revenue, and hotel tax revenue on Regional Original Revenue (PAD) of Surakarta City for the period 2020–2024. This research uses secondary data collected through documentation and literature review methods. The analytical techniques employed in this study are multiple linear regression analysis and the coefficient of determination (Adjusted R²) using SPSS version 25. The population in this study consists of monthly realization reports of advertisement tax, restaurant tax, hotel tax, and Regional Original Revenue (PAD) of Surakarta City for 2020–2024 obtained from the Regional Revenue Agency (Bapenda) of Surakarta City, totaling 60 observations, with saturated sampling used as the sampling technique. The results show that advertisement tax revenue has a positive and significant effect on PAD, restaurant tax revenue also has a positive and significant effect on PAD, while hotel tax revenue does not have a significant effect on PAD. Furthermore, the Adjusted R² value of 94.5% indicates that 94.5% of the variation in PAD can be explained by advertisement tax, restaurant tax, and hotel tax revenues, while the remaining 5.5% is influenced by other variables not included in this study.
ANALYSIS OF THE DIGITALIZATION OF FINANCIAL RECORD-KEEPING AMONG MSMEs IN GONILAN VILLAGE Rifadah Qoribah Salsabila; Rukmini Rukmini; Sri Laksmi Pardanawati
International Journal of Economics, Business and Accounting Research (IJEBAR) Vol 10 No 2 (2026): IJEBAR: Vol. 10, Issue 2, June 2026
Publisher : LPPM ITB AAS INDONESIA (d.h STIE AAS Surakarta)

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Abstract

This study aims to examine: (1) the implementation of digital financial record-keeping among MSMEs in Gonilan Village based on SAK EMKM; and (2) the challenges faced by MSMEs in Gonilan Village in implementing digital financial record-keeping. This study employed a descriptive qualitative research design. The subjects of the study were MSME actors in Gonilan Village who had used digital media to record their business finances. Data were collected through observation, interviews, and documentation. The data obtained were then analyzed through data reduction, data display, and conclusion drawing.The results of the study show that: (1) the implementation of digital financial record-keeping among MSMEs in Gonilan Village has been carried out through the use of digital media, such as Majoo, Spreadsheet, BukuKas, BukuWarung, and Bilas.id. However, based on SAK EMKM, its implementation is not yet fully complete. The income statement component is the most strongly implemented, while the statement of financial position has only been partially implemented, and the notes to the financial statements remain the weakest component; and (2) the challenges faced by MSMEs include limited understanding of basic accounting, uneven digital literacy, limited time, simple record-keeping habits, and the suboptimal use of financial information for business decision-making. Keywords: Digital Financial Record-Keeping, MSMEs, SAK EMKM.
Efektivitas Aplikasi SAKTI Dalam Digitalisasi Pelaporan Bendahara Pengeluaran di KPPN Surakarta Farhan Taufik Dwihaikal; Rukmini Rukmini
Jurnal Akuntansi dan Pajak Vol. 25 No. 2 (2025): JAP, Vol. 25, No. 02, Agustus 2024 - Januari 2025
Publisher : ITB AAS Indonesia

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Abstract

Adjustments are things that must be done by various sectors as a result of the Covid-19 pandemic, including the financial sector. Many activities that were previously carried out face-to-face have switched to digital through applications. This aims to limit physical contact to reduce the spread of the Covid-19 virus. In addition, we are currently entering the era of industry 4.0 which encourages changes in technology and information from manual to digital form or better known as digitalization. For example, activities in the financial sector that have implemented digitalization are reporting on the accountability of the expenditure treasurer. KPPN as a work unit that verifies the treasurer's accountability report every month implements the LPJ submission system to be online, utilizing various applications such as email, messages, etc. Following up on this situation, Direktorat Jenderal Perbendaharaan continues to develop the SAKTI application with the aim that it can be used by all task forces in the management and accountability of the State Budget. In 2022, the Ministry of Finance began implementing SAKTI to be used by all task forces in Indonesia. One of the SAKTI users, the Expenditure Treasurer, focuses on the SAKTI Treasurer Module in administering and compiling the Expenditure Treasurer's LPJ. The purpose of this study is to find out the use of the SAKTI application by the expenditure treasurer, the process of preparing the Expenditure Treasurer's LPJ, and the benefits and obstacles faced by KPPN Surakarta in making and reporting the Expenditure Treasurer's LPJ. The research method used is a descriptive qualitative research method with data collection using direct observation, literature studies and documentation. The results of the study show that the application of the SAKTI application to the digitization of expenditure treasurer reporting is considered effective.
Co-Authors Aisyah Desnilia Annisaa Miftakhul Jannah Aryanti Muhtar Kusuma Bayu Tri Cahya Budiyono Budiyono Budiyono Budiyono Budiyono Budiyono Desy Nur Pratiwi Diva Tiara Saraswati Farhan Taufik Dwihaikal Hadi Samanto Imas Della Fauzi Indra Lila Kusuma Intan Indah Permatasari Linda Oktaviana Lisa Ayu Ramadhani LMS Kristiyanti, LMS LMS. Kristiyanti M Fachri Naufal Barokah M. Hasan Ma'ruf Mahameru Rosy Rochmatullah Maya Widyana Dewi Mennik Putriana Syva Muhammad Alaziz Muhammad Luthfi Nur Fatyasin Muhammad Tho’in Muqorobin Muqorobin Ningsih, Suhesti Nur Leni Budi Febriani Nurita Elfani Prasetyaningrum Rahmawati Rahmawati Rifadah Qoribah Salsabila Rikha Zakiyah Rita Noviani Sarah Rum Handayani Siti Arifah Siti Nurlaela Siti Nurlaela Sri Laksmi Pardanawati Sri Mulyani Subadi Subadi Suhesti Ningsih Suprihati Vinolia Supriyati Asyifa Wikan Budi Utami Yudha Panji Wijayanto Yuwita Ariessa Pravasanti