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All Journal Jurnal Manajemen Dayasaing Jurnal Akuntansi dan Pajak International Journal of Economics, Business and Accounting Research (IJEBAR) Budimas : Jurnal Pengabdian Masyarakat Jurnal Ilmiah Keuangan Akuntansi Bisnis Neraca: Jurnal Ekonomi, Manajemen dan Akuntansi Jurnal Pajak dan Analisis Ekonomi Syariah Jurnal Ilmiah Akuntansi Jurnal Ilmiah Manajemen dan Akuntansi
LMS Kristiyanti, LMS
ITB AAS INDONESIA
Religion Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Social Sciences Other

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Pengaruh Jumlah Produk, Pendapatan, Dan Biaya Operasional Terhadap Laba Pada PT Pos Indonesia (Persero) Cabang Jongke Surakarta Periode 2019-2021 Annisaa Miftakhul Jannah; LMS Kristiyanti; Rukmini Rukmini
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.v23i1.5769

Abstract

The purpose of this study was to determine the effect of product, revenue and operating costs on profits at PT. Pos Indonesia (Persero) Jongke Surakarta Branch for the 2019-2021 period, either simultaneously or partially. In this study, the researcher used sekunder data with descriptive analysis method, classical assumption test (normality test, heteroscedasticity test, multicollinearity test, autocorrelation test) and hypothesis testing using multiple linear regression analysis, F test, t test, and R² test. Based on the results of product research, income and operating costs on profit, it is obtained that f count = 30,744 > f table = 2.96, with a significance of 0.000 0.05, so that there is no positive and significant effect of Product on Profit at PT. Pos Indonesia (Persero) Surakarta Jongke Branch for the period 2019-2021. Based on income research on earnings, the results obtained tcount = 8.590 > ttable = 2.055, with a significance of t 0.000
INTERNAL CONTROL, LEADERSHIP STYLE, AND WORK MOTIVATION OF EMPLOYEE PERFORMANCE AT PT KUSUMAHADI SANTOSA KARANGANYAR LMS Kristiyanti; Abdul Haris Romdhoni; Ferdiana Dwi PR
International Journal of Economics, Business and Accounting Research (IJEBAR) Vol 5, No 1 (2021): IJEBAR, VOL. 5, ISSUE 01, MARCH 2021
Publisher : LPPM ITB AAS INDONESIA (d.h STIE AAS Surakarta)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/ijebar.v5i1.2232

Abstract

This research discussed about the influences of internal control, leadership style, and work motivation on employee performance. This research aims to analyze the influences of internal control, leadership style, and work motivation on employee performance at PT Kusumahadi Santosa, Karanganyar. The research population is employees at PT Kusumahadi Santosa, Karanganyar. The method used to determine the sample is using technical solvents with several fixed criteria with a total amount of 92 samples. This research uses Statistical Product and Service Solutions (SPSS) version 25. The analysis method used is multiple linear regression analysis t test, F test and R2 test. Based on the analysis of the results, it is found that internal control has a significant effect on employee performance because its value is smaller than α = 0.05 that is 0.001 0,05. Keywords: Internal control, leadership style, work motivation and employee perfomance.
RELATIONSHIPBETWEEN GOOD CORPORATE GOVERNANCE, LEVERAGE, COMPANY SIZE, AND FINANCIAL PERFORMANCE REGISTERED ON INDONESIA STOCK EXCHANGE LMS Kristiyanti
International Journal of Economics, Business and Accounting Research (IJEBAR) Vol 5, No 2 (2021): IJEBAR, VOL. 05 ISSUE 02, JUNE 2021
Publisher : LPPM ITB AAS INDONESIA (d.h STIE AAS Surakarta)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/ijebar.v5i2.2486

Abstract

The aim of this research is to determine the relationship between Good Corporate Governance, Leverage, and Company Size with the financial performance of banks listed on the Indonesia Stock Exchange. The variables used to measure Good Corporate Governance are institutional ownership, leverage is measured by debt to equity ratio (DER), and company size is seen from total assets. The variable used to measure the company's financial performance is return on assets (ROA). The population is as many as 20 banking companies listed on the Indonesia Stock Exchange for the period 2016-2018. The analysis technique used is multiple linear regression analysis, hypothesis testing, and classic assumption tests which include normality test, multicollinearity test, heteroscedasticity test and autocorrelation test, with a significance level of α = 5%. The results showed that simultaneously Good Corporate Governance, Leverage, Company Size had a significant effect on financial performance. As evidenced by the results of the F test, it was found that the significance of F 0.000
FACTORS THAT INFLUENCE SMES' PERCEPTIONS ABOUT THE IMPORTANCE OF PREPARING FINANCIAL STATEMENTS (CASE STUDY AT A BICYCLE SHOP IN SURAKARTA AND SUKOHARJO) Rukmini Rukmini; LMS Kristiyanti; M Fachri Naufal Barokah
International Journal of Economics, Business and Accounting Research (IJEBAR) Vol 4, No 02 (2020): IJEBAR, VOL. 04 ISSUE 02, JUNE 2020
Publisher : LPPM ITB AAS INDONESIA (d.h STIE AAS Surakarta)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/ijebar.v4i02.1012

Abstract

Various problems that are still faced by Micro, Small and Medium Enterprises (MSMB) are in utilizing the use of financial statements. The inability to practice accounting is the main factor that causes problems and triggers MSMB failure in developing their business. This study aims to determine: (1) the effect of business size on MSMB perception on the importance of financial statement preparation, (2) the effect of time on MSMB perception on the importance of financial reporting, (3) the influence of educational background on MSMB's perception of the importance of preparing financial statements, (4) the effect of business size, length of business, educational background on MSMB's perception on the importance of preparing financial statements. The results of this study indicate that (1) there is no positive effect on the scale of the company on the use of accounting information. Evidenced by a regression coefficient of 0.222, the value of t is greater than t table 1.258, and the significance value is 0.210 (0.210> 0.05). (2) there is a positive influence of accounting knowledge on the use of accounting information. Evidenced by a regression coefficient of 0.188, the value of t is greater than t table 4.629, and significant value of 0.000 (0.000
PENGARUH PAJAK DAERAH, RETRIBUSI DAERAH, DAN PENDAPATAN ASLI DAERAH LAINNYA YANG SAH TERHADAP BELANJA DAERAH DI KABUPATEN DAN KOTA PROVINSI JAWA TENGAH LMS Kristiyanti; Mustika Ndaru Cahyani; Wikan Budi Utami
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.v23i1.2949

Abstract

This study aims (1) to find out how much influence local taxes, regional levies and other legitimate local revenue have on regional expenditures in the province of Central Java simultaneously. (2) To find out how big the influence of local taxes on regional spending in the province of Central Java. (3) To find out how big the influence of regional levies on regional expenditures in the province of Central Java. (4) To find out how much influence other legitimate regional original income has on regional expenditures in the province of Central Java. (5) To determine the magnitude of the influence of regional taxes, regional levies, and other legitimate regional original revenues on regional expenditures. The hypothesis test in this study uses the f statistic test, the t statistic test, the coefficient of determination test. The population in this study includes all districts and cities in the province of Central Java. The samples used were 27 regencies/cities, so the total sample for 2 years was 54 regencies and cities. The results of this study indicate that: (1) local taxes (X1) have a significant effect on regional spending (Y). (2) regional retribution (X2) has no significant effect on regional expenditure (Y). (3) other legitimate regional original income (X3) has a significant effect on regional expenditure (Y). (4) regional taxes, regional levies, other legitimate regional original revenues on regional expenditures have simultaneous effects.
RELATIONSHIPBETWEEN GOOD CORPORATE GOVERNANCE, LEVERAGE, COMPANY SIZE, AND FINANCIAL PERFORMANCE REGISTERED ON INDONESIA STOCK EXCHANGE LMS Kristiyanti
International Journal of Economics, Business and Accounting Research (IJEBAR) Vol 5, No 2 (2021): IJEBAR, VOL. 05 ISSUE 02, JUNE 2021
Publisher : LPPM ITB AAS INDONESIA (d.h STIE AAS Surakarta)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/ijebar.v5i2.2486

Abstract

The aim of this research is to determine the relationship between Good Corporate Governance, Leverage, and Company Size with the financial performance of banks listed on the Indonesia Stock Exchange. The variables used to measure Good Corporate Governance are institutional ownership, leverage is measured by debt to equity ratio (DER), and company size is seen from total assets. The variable used to measure the company's financial performance is return on assets (ROA). The population is as many as 20 banking companies listed on the Indonesia Stock Exchange for the period 2016-2018. The analysis technique used is multiple linear regression analysis, hypothesis testing, and classic assumption tests which include normality test, multicollinearity test, heteroscedasticity test and autocorrelation test, with a significance level of α = 5%. The results showed that simultaneously Good Corporate Governance, Leverage, Company Size had a significant effect on financial performance. As evidenced by the results of the F test, it was found that the significance of F 0.000
THE EFFECT OF REGIONAL FINANCIAL MANAGEMENT, REGIONAL FINANCIAL ACCOUNTING SYSTEMS AND INTERNAL CONTROL SYSTEMS GOVERNMENT ON THE REGIONAL GOVERNMENT PERFOMANCE (CASE STUDY ON BKD IN BOYOLALI REGENCY) Rismawati Rismawati; Indra Lila Kusuma; LMS Kristiyanti
International Journal of Economics, Business and Accounting Research (IJEBAR) Vol 6, No 3 (2022): IJEBAR, Vol. 6 Issue 3, September 2022
Publisher : LPPM ITB AAS INDONESIA (d.h STIE AAS Surakarta)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/ijebar.v6i3.6279

Abstract

Abstract: This study aims to determine the Effect of Regional Financial Management, Regional Financial Accounting System and Internal Control System Government on Regional Government Perfomance. The methodhology used in this research is the quantitative. The population used is all employee of BKD Boyolali. In this study a sample of 54 employees. While for the technique of data collection is done by using questionnaires. To facilitate problem solving, this study was conducted using multiple linear regression models with the help of IBM SPSS Statistics 25. Based on the second partial test, shows that the Regional financial Accounting System variable has a significant effect on on Regional Government Perfomance. Based on the third partial test, shows that the Internal Control System Government variable has a ignificant effect on on Regional Government Perfomance. Based on the results of the simultaneous data test,be concluded that simultaneously or together the variables of the Effect of Regional Financial Management, Regional Financial Accounting System and Internal Control System Government is a factor that effect the Regional Government Perfomance. Keywords: Regional Financial Management, Regional Financial Accounting System and Internal Control System Government, Regional government Perfomance
SOSIALISASI PENGELOLAAN KEUANGAN RUMAH TANGGA DI MASA PANDEMI COVID 19 Maya Widyana Dewi; Indra Lila Kusuma; LMS Kristiyanti; Afifah Inas Widyaningsih
BUDIMAS : JURNAL PENGABDIAN MASYARAKAT Vol 3, No 1 (2021): BUDIMAS : VOL. 03 NO. 01, 2021
Publisher : LPPM ITB AAS Indonesia Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/budimas.v3i1.2265

Abstract

The socialization of household financial management during the COVID-19 pandemic in Gonilan Village, Kartasura aims to increase housewives' knowledge of household financial management in the midst of the COVID-19 pandemic, so that housewives can plan and control household finances. This service activity was held at Mrs. Warsinah's house and was attended by 15 participants consisting of housewives who entered the Gonilan area. This service activity runs smoothly according to plan. While the method used in this service activity is to conduct socialization and discussion related to household financial management material during the Covid 19 pandemic.The result of this activity is that the participants know more about managing and controlling household finances in the face of the Covid 19 pandemic. Keywords : financial management, household, covid pandemic 19
SOSIALISASI DAN PELATIHAN PERPAJAKAN UNTUK UMKM WIRUN HERITAGE DI SUKOHARJO Rukmini Rukmini; Suprihati Suprihati; LMS Kristiyanti; Yuwita Ariessa Pravasanti; Desy Nur Pratiwi
BUDIMAS : JURNAL PENGABDIAN MASYARAKAT Vol 4, No 2 (2022): BUDIMAS : VOL. 04 NO. 02, 2022
Publisher : LPPM ITB AAS Indonesia Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/budimas.v4i2.6149

Abstract

Tujuan dari kegiatan pengabdian kepada masyarakat ini adalah untuk memberikan pembelajaran kepada UMKM tentang mendaftar, mencatat, menghitung, membayar dan melapor ( 5 M ) Pajak UMKM . Sedangkan mitra pada Pengabdian Masyarakat ini adalah Pelaku UMKM yang tergabung pada kelompok Wirun Heritage yang berlokasi di Sukoharjo. Dengan pengetahuan yang cukup, maka peserta dapat mengetahui cara mendapatkan NPWP, membayar pajak, dan melakukan kewajiban perpajakan lainnya. Untuk mencapai tujuan dan target program Pengabdian Masyarakat ini, maka mitra diberi sosialisasi dan pelatihan di Gedung Lowo Kabupaten Sukoharjo. Target luaran yang diharapkan adalah masyarakat teredukasi untuk melakukan kewajiban perpajakan sebagaimana mestinya.
PENGEMBANGAN DESA MELALUI UMKM DAN EKOWISATA DI DESA MRANGGEN LMS Kristiyanti; Maya Widyana Dewi; Muhammad Cholis; Karina Astari; Nisfu Syaban
BUDIMAS : JURNAL PENGABDIAN MASYARAKAT Vol 5, No 2 (2023): BUDIMAS : Jurnal Pengabdian Masyarakat
Publisher : LPPM ITB AAS Indonesia Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/budimas.v5i2.10363

Abstract

Kegiatan Pengabdian kepada masyarakat memiliki program-program untuk membantu mengatasi permasalahan yang ada di Desa Mranggen terutama dalam hal perekonomian dan pemanfaatan potensi desa. Kegiatan menyasar pada UMKM yang ada di Desa Mranggen. Metode yang digunakan dalam kegiatan ini bidang Ekonomi berupa Workshop pengembangan UMKM dengan menghadirkan seorang pakar , dan Sarasehan Bincang UMKM; Bidang Kesehatan berupa Kegiatan Kader Posyandu Desa; Bidang Pariwisata berupa Videografi Promosi Wisata Budaya. Kegiatan ini diikuti oleh pelaku UMKM, ibu-ibu PKK, kader posyandu, serta pemuda Desa Mranggen. Hasil dari kegiatan ini diharapkan masyarakat yang ada di Desa Mranggen menjadi lebih produktif dengan mengembangkan sumber alam yang berlimpah di desanya, serta terciptanya eko wisata dari alam yang harus dikembangkan menjadi pariwisata yang menarik dan memiliki ciri khas tersendiri dari Desa Mranggen. Kata kunci: UMKM, potensi desa
Co-Authors A.A. Ketut Agung Cahyawan W Abdul Haris Romdhoni Afifah Inas Widyaningsih Agus Marimin Agus Subekti Aisyah Desnilia Alfiana Kristi Annisa Destein Cindy Qiawati Annisaa Miftakhul Jannah Ardianty, Frisca Yustin Barokah, M Fachri Naufal BUDIYONO Budiyono Budiyono Budiyono Budiyono Budiyono Budiyono Darmanto Dava Pradana, Muhammad Desy Nur Pratiwi Dinda Maulid Rahmawati Fany Nur Zabrina Ferdiana Dwi PR Filipus Wicaksono Hadi Samanto Hadi Samanto Harum Melathi Hidayah, Anisa Nurul Hidayani, Lia Nur Iin Emy Prastiwi Indra Lila Kusuma Indra Lila Kusuma Indra Lila Kusuma, Indra Lila Karina Astari Kharisma, Tharisya Putri Kholifah, Rofiu Nur Khrisna Noor Seto Lia Nur Hidayani M Fachri Naufal Barokah Maharani, Anisa Mahayu, Jenita Citra Marlinda, Bunga Jungti Maya Widyana Dewi Melathi, Harum Merliana Dewi Astuti Meysha Puspa Sari Muhammad Cholis Muhammad Luthfi Muhammad Yunus Mustika Ndaru Cahyani Mustoffa, Ardyan Firdausi Nike Ferani Ningsih, Suhesti Nisfu Syaban Nosi Desnia Permatasari, Noviana Eka Pratiwi, Desy Nur Putri Nur Azizah Putri Wulan Rahmahwati Putri, Timur Angin Prasetyo Retno Pudji Rahayu Retno Puji Rahayu Rukmini Rukmini Rukmini Rukmini Rukmini Salma Nur Afi Shinta Permata Sari Sigit Adi Pratama Siti Mutmainah Sri Laksmi Pardanawati Sri Laksmi Pardanawati Sri Laksmi Pardanawati, Sri Laksmi Sri Lestari Yuli Prastyatini Sugiyani, Fitria Suhesti Ningsih Suhesti Ningsih, Suhesti Suprihati Suprihati Suprihati - Timur Angin Prasetyo Putri Tyas, Nofi Wahyuning Wikan Budi Utami Yaban, Nadine Emanuela Carolina Yulia Wulan Dari Yuwita Ariessa Pravasanti Yuwita Ariessa Pravasanti, Yuwita Ariessa Zahrah, Aini