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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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ANALISIS KETERKAITAN ANTARA KOMPETENSI SUMBER DAYA MANUSIA, PENERAPAN SISTEM AKUNTANSI KEUANGAN DAERAH, KOMPETENSI STAFF DAN KUALITAS LAPORAN KEUANGAN DAERAH (Studi Empiris Kecamatan Banjarsari Surakarta) LMS Kristiyanti; Timur Angin Prasetyo Putri; Desy Nur Pratiwi
Jurnal Akuntansi dan Pajak Vol 24, No 2 (2024): JAP : Vol. 24, No. 2, Agustus 2023 - Januari 2024
Publisher : ITB AAS INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jap.v24i2.10149

Abstract

This study aims to examine the effect of human resource competence, application of regional financial accounting systems and staff competence on the quality of regional financial reports. The research sample used was staff working in the Banjarsari sub- district in Surakarta City. The sampling method used purposive sampling method. With the method of data analysis using multiple regression analysis with a significance level of 5 percent, which was processed using the Statistical Package for Social Science (SPSS) Version 23 program. The results of this study indicate that the Competence of Human Resources does not affect the Quality of Financial Statements while the Application of the Regional Financial Accounting System and Staff Competence influences the Quality of Financial Statements.
Faktor-faktor yang Memengaruhi Kesejahteraan Masyarakat Di Desa Buntar Permatasari, Noviana Eka; Kristiyanti, LMS
Jurnal Ilmiah Keuangan Akuntansi Bisnis Vol 2 No 3 (2023): Jurnal Ilmiah Keuangan Akuntansi Bisnis
Publisher : Nur Science Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53088/jikab.v2i3.68

Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh akuntabilitas pengelolaan keuangan dana desa, kebijakan desa dan partisipasi masyarakat terhadap kesejahteraan masyarakat studi Desa Buntar, Kecamatan Mojogedang, Kabupaten Karanganyar. Populasi dalam penelitian ini adalah seluruh masyarakat Desa Buntar. Pengambilan sampel menggunakan teknik purposive sampling sebanyak 80 responden dengan analisis menggunakan analisis regresi linier berganda. Hasil penelitian ini menunjukkan bahwa variabel akuntabilitas berpengaruh signifikan terhadap variabel kesejahteraan masyarakat. Variabel kebijakan desa menunjukkan bahwa variabel kebijakan desa berpengaruh signifikan terhadap variabel kesejahteraan masyarakat. Variabel partisipasi masyarakat menunjukkan bahwa variabel partisipasi masyarakat tidak berpengaruh signifikan terhadap variabel kesejahteraan masyarakat. Dapat disimpulkan bahwa secara simultan akuntabilitas pengelolaan keuangan dana desa, kebijakan desa dan partisipasi masyarakat signifikan mempengaruhi kesejahteraan masyarakat.
PELATIHAN AKUNTANSI BAGI UMKM DALAM PENYELENGGARAAN PEMBUKUAN SEDERHANA DI DESA KEMASAN SAWIT BOYOLALI Rukmini, Rukmini; Utami, Wikan Budi; Suprihati, Suprihati; Kristiyanti, LMS; Pardanawati, Sri Laksmi; Budiyono, Budiyono
BUDIMAS : JURNAL PENGABDIAN MASYARAKAT Vol 6, No 2 (2024): BUDIMAS : Jurnal Pengabdian Masyarakat
Publisher : LPPM ITB AAS Indonesia Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/budimas.v6i2.14350

Abstract

Kegiatan pengabdian ini dilaksanakan dengan latar belakang ingin membantu dalam meningkatkan pengetahuan manajemen keuangan bagi UMKM di Desa Kemasan, Sawit Boyolali. Tujuan Pengabdian masyarakat ini adalah untuk meningkatkan kemampuan menyelenggarakan pembukuan sederhana bagi UMKM Desa Kemasan, Sawit, Boyolali. Kegiatan pengabdian masyarakat dilaksanakan dengan menggunakan metode ceramah, diskusi dan praktik langsung. Target luaran yang diharapkan dari kegiatan ini adalah UMKM di Desa Kemasan mampu melaksanakan pembukuan sederhana atas kegiatan usaha yang mereka laksanakan sehingga dapat menyusun laporan keuangan sederhana dengan benar. Kata Kunci : Pelatihan Akuntansi, pembukuan sederhana, UMKM
ANALISIS EFEKTIVITAS PELAKSANAAN BANTUAN TUNAI LANGSUNG (BLT) Maya Widyana Dewi; Retno Puji Rahayu; Harum Melathi; LMS Kristiyanti
Jurnal Akuntansi dan Pajak Vol 25, No 1 (2024): JAP : Vol. 25, No. 1, Februari 2024 - Juli 2024
Publisher : ITB AAS INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jap.v25i1.12700

Abstract

The implementation of development programs is directed at improving the social welfare of the community so that they can live properly and be able to develop themselves, so that they can carry out their social functions. Poverty is one of the social inequalities that must be overcome when development is carried out. The Direct Cash Transfer (BLT) program is one of the government initiatives aimed at improving people's welfare. The objective to be achieved in this research is to determine the effectiveness of the implementation of the Direct Cash Transfer (BLT). In this study, researchers used descriptive data analysis techniques by collecting data by conducting interviews, observation, documentation and literature. The implementation of BLT distribution in Lumbungkerep village showed less than optimal results, namely in the indicators of targeting accuracy and benefit accuracy. The cause of the lack of targeting accuracy was poor coordination between levels of government regarding BLT recipient data. There were also allegations of nepotism that occurred in the selection process of BLT recipient candidates. Meanwhile, the cause of the non-optimized accuracy of benefits was that the BLT funds were not used in accordance with the purpose of the BLT funds themselves, but to cover other needs besides primary needs.
ANALISIS VARIABEL KEUANGAN DAN NON KEUANGAN YANG BERPENGARUH TERHADAP UNDERPRICING INITIAL PUBLIC OFFERING DI BURSA EFEK INDONESIA Agus Marimin; Iin Emy Prastiwi; LMS Kristiyanti; Putri Wulan Rahmahwati
Jurnal Akuntansi dan Pajak Vol 23, No 2 (2023): JAP : Vol. 23, No. 2, Agustus 2022 - Januari 2023
Publisher : ITB AAS INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jap.v23i2.7414

Abstract

This study aims to provide empirical evidence of the influence of firm size (SIZE), rate of return on investment (ROI), financial leverage (FL), earnings per share (EPS), offering size (K), current ratio (CR), Composite stock price index (IHSG), company age (AGE), auditor reputation (AUD), underwriter reputation (IBNK), type of industry (IE), interest rate (SBI) on underpricing in the initial public offering on the IDX. Methods of data analysis using logistic regression, with the results of research on several financial and non-financial variables (company size, rate of return on investment, financial leverage, earnings per share, offering size, current ratio, composite stock price index, company age, auditor reputation, reputation of the underwriter, type of industry, interest rate) variable rate of return on investment that has the most dominant influence on underpricing.
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.
Analisis Kenaikan Tarif PPN dan Cukai Terhadap Penerapan Pajak Pertambahan Nilai (PPN) pada PT.Panen Boyolali Lia Nur Hidayani; LMS Kristiyanti; Sri Laksmi Pardanawati
Jurnal Akuntansi dan Pajak Vol 25, No 1 (2024): JAP : Vol. 25, No. 1, Februari 2024 - Juli 2024
Publisher : ITB AAS INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jap.v25i1.13772

Abstract

This research aims to find out how to analyze the application of Value Added Tax at PT. Panen Boyolali and how to analyze the impact of increasing VAT and Excise rates on the implementation of Value Added Tax at PT. Panen Boyolali. This research uses descriptive research with a quantitative approach. The results of this research indicate that PT. Panen Boyolali in calculating, depositing and reporting Value Added Tax is in accordance with applicable laws. Then the results of the analysis of the impact of increasing VAT and Excise rates on the application of Value Added Tax at PT. Panen Boyolali has an impact on the Company's sales.
ANALISIS AKUNTABILITAS, TRANSPARANSI, DAN EFEKTIVITAS PROGRAM BANTUAN LANGSUNG TUNAI DANA DESA (BLT-DD) PADA MASA COVID19 TERHADAP PENCAPAIAN GOOD GOVERNANCE (Studi Empiris di Desa Bendosari, Kec Sawit, Kab Boyolali) Putri Nur Azizah; Sri Laksmi Pardanawati; LMS Kristiyanti
Jurnal Akuntansi dan Pajak Vol 24, No 1 (2023): JAP : Vol. 24, No. 1, Februari 2023 - Juli 2023
Publisher : ITB AAS INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jap.v24i1.9790

Abstract

The purpose of this study was to determine the effect of: 1) accountability, 2) transparency, and 3) effectivity of village direct cash assistance on achievement of good governance. The sampling technique in this study used a purposive sampling and get 50 samples. In this study the researcher used primary data with the descriptive analysis method, validity test, reliability test, classical assumption tests, multiple linear regression analysis, f test, t test, and the determination coefficient test with the help of the SPSS version 21. The result show that accountability of village direct cash assistance has a significant effect on the achievement of good governance, tranparency of village direct cash assistance has a significant effect on the achievement of good governance, effectivity of village direct cash assistance has a significant effect on the achievement of good governance. Keywords : accountability, transparency, effectivity, village direct cash assistance, good governance.
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
THE INFLUENCE OF PERCEPTION, UNDERSTANDING OF INVESTMENT, AND TRAINING ON INTEREST IN INVESTING IN THE CAPITAL MARKET Mustoffa, Ardyan Firdausi; Kristiyanti, LMS
International Journal of Economics, Business and Accounting Research (IJEBAR) Vol 8, No 1 (2024): IJEBAR : Vol. 8, Issue 1, March 2024
Publisher : LPPM ITB AAS INDONESIA (d.h STIE AAS Surakarta)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/ijebar.v8i1.12638

Abstract

Investment is an important factor that influences a country's growth and economic development. We as the young generation have an important role to play in increasing the growth and economic development of our country in a better direction, one of which is by participating in the success of government programs in terms of increasing the number of new investors among the younger generation, especially students. This study aims to analyze the effect of Perception, understanding of investment, and training on student investment interest in Ponorogo. The population in this study were active students at universities in Ponorogo, considering their status as active students for the 2020/2021 academic year at universities in Ponorogo, where the college has an Investment Gallery of the Indonesia Stock Exchange, totaling 4814 students. The sampling technique was determined using the Slovin formula. From the calculation, results obtained a sample of 98 student samples. The method of data collection is in the form of a questionnaire with a Likert measurement scale. The data analysis technique used is multiple linear regression analysis. The results showed that Perception has a significant positive effect on investment interest, meaning that the better one's Perception of investment, the higher interest in investing in the capital market. Understanding of investment has a significant positive effect on investment interest, it means that the better one's understanding of investment, the higher interest in investing in the capital market training has a significant positive effect on investment interest, meaning that the better the training, the more interest in investing. Perception, understanding of investment, and training have a simultaneous (simultaneous) effect on investment interest. This means that better Perception, understanding of investment, and training, will increase one's interest in investing.” Keywords: Capital Market, Investment Interest, Perception, Investment Understanding, Capital Market Training.
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