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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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THE INFLUENCE OF PRODUCTION COSTS, PROMOTION AND SALES COSTS ON COMPANY PROFITS (Empirical Study of Manufacturing Companies in the Food and Beverage Sector Registered at BEI Period 2018-2021) Utami, Wikan Budi; Zahrah, Aini; 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.v8i1.12582

Abstract

Net profit is the limited measure of a company's success. The main purpose of establishing a business or company is to make a profit. Planning and controlling profits is one of the roles of company management that is really needed, to generate maximum profits. The following are the factors that influence making a profit, namely production costs, promotion costs, and sales. This research aims to determine the influence of production costs, promotion and sales costs on company profits. In this research, the sample used is food and beverage sector manufacturing companies listed on the Indonesia Stock Exchange for the 2018-2021 period. The analysis method uses multiple linear regression analysis methods with a significance level of 5% or 0.05. The research results show that the production cost variable with a significance value of 0.000 < 0.05, the promotion cost variable with a significant value of 0.003 < 0.05 and the sales variable 0.000 < 0.05 affect the profits of manufacturing companies listed on the Indonesia Stock Exchange, this can be seen from the results of the t-test. The results of the f- test show that production costs, promotion costs and sales have a joint effect on company profits, the R2 value is 79,3%. Keywords: Production Costs, Promotion Costs, Sales, Profit
Pengaruh Pajak Hotel, Pajak Penerangan Jalan dan Pajak Hiburan Terhadap Pendapatan Asli Daerah Kabupaten Boyolali Yulia Wulan Dari; Rukmini; LMS Kristiyanti
Jurnal Pajak dan Analisis Ekonomi Syariah Vol. 2 No. 3 (2025): 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.v2i3.1221

Abstract

This study aims to analyze the Effect of Hotel Tax, Street Lighting Tax, and Entertainment Tax on the Original Regional Income (PAD) of Boyolali Regency. This study uses a quantitative method with data from the Regional Finance Agency (BKD) of Boyolali Regency for the period 2021 - 2024. The results of this study indicate that Hotel Tax does not have a significant effect on the PAD of Boyolali Regency, with a value of 0.075. Similar to Entertainment Tax, the results of the Entertainment Tax study also have no significant effect on the PAD of Boyolali Regency. In contrast to Street Lighting Tax, the results show that Street Lighting Tax has a significant effect on the PAD of Boyolali Regency. Based on these results, the study recommends that local governments optimize tax management and increase public awareness of the importance of paying taxes.
Analisis Laju Pertumbuhan Pajak Hiburan dan Kontribusinya Terhadap Pendapatan Asli Daerah Kabupaten Sukoharjo Annisa Destein Cindy Qiawati; LMS Kristiyanti; Hadi Samanto
Jurnal Pajak dan Analisis Ekonomi Syariah Vol. 2 No. 3 (2025): 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.v2i3.1223

Abstract

This study aims to “analyze the growth rate and contribution of entertainment tax to Regional Original Income (PAD) in Sukoharjo Regency during the period 2019 to 2024. Entertainment tax is one type of regional tax that has the potential to increase PAD revenue if managed optimally. The method used in this study is quantitative descriptive with a documentation, observation and interview approach using data on the realization of entertainment tax revenue and total PAD from the Sukoharjo Regency Regional Finance Agency. The results of the study show that the growth rate of entertainment tax has fluctuated significantly from year to year, with the highest growth occurring in 2022 at 261.04% after experiencing a drastic decline during the pandemic. Meanwhile, the contribution of entertainment tax to PAD in general is still very low, below 10% each year, with an average contribution of 0.768%. This finding shows that although entertainment tax has shown positive growth in several years, its contribution to PAD is still not optimal. Therefore, a more effective management strategy is needed so that the potential revenue from this sector can be maximized to support regional development.”
Analisis Pengaruh Pemungutan Pajak Parkir, Pajak Hotel dan Pajak Penerangan Jalan Terhadap Pendapatan Asli Daerah Kabupaten Sukoharjo Meysha Puspa Sari; LMS Kristiyanti; Suhesti Ningsih
Jurnal Pajak dan Analisis Ekonomi Syariah Vol. 2 No. 3 (2025): 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.v2i3.1290

Abstract

This study aims to analyze the effect of Parking Tax, Hotel Tax, and Street Lighting Tax collection on the Regional Original Revenue (PAD) of Sukoharjo Regency. The research uses a quantitative method with a multiple linear regression approach. The data analyzed are secondary data from the 2019–2023 period obtained from the Regional Financial and Asset Management Agency (BPKAD) of Sukoharjo Regency. The results show that Hotel Tax and Street Lighting Tax have a significant effect on PAD, while Parking Tax does not have a significant effect. These findings indicate the need to optimize Parking Tax management and improve collection strategies for Hotel Tax and Street Lighting Tax to enhance regional fiscal independence.
Determinasi Sistem Informasi, Pelaporan Keuangan, dan Sasaran Anggaran terhadap Kualitas Laporan Keuangan Instansi Pemerintah Maharani, Anisa; Pravasanti, Yuwita Ariessa; Kristiyanti, LMS
Jurnal Ilmiah Keuangan Akuntansi Bisnis Vol 4 No 1 (2025): Jurnal Ilmiah Keuangan Akuntansi Bisnis
Publisher : Nur Science Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53088/jikab.v4i1.115

Abstract

Penelitian ini bertujuan untuk menguji pengaruh sistem informasi akuntansi, sistem pelaporan keuangan, dan kejelasan sasaran anggaran terhadap kualitas laporan keuangan pada Badan Pertanahan Nasional (BPN) Kabupaten Boyolali. Penelitian ini menggunakan pendekatan kuantitatif dengan teknik purposive sampling, melibatkan 45 responden dari kalangan PNS, PPPK, dan PPNPN. Data dikumpulkan melalui kuesioner dan dianalisis menggunakan regresi linier berganda dengan bantuan SPSS 22. Hasil penelitian menunjukkan bahwa sistem informasi akuntansi dan sistem pelaporan keuangan berpengaruh positif dan signifikan terhadap kualitas laporan keuangan. Sebaliknya, kejelasan sasaran anggaran berpengaruh signifikan namun negatif. Temuan ini memberikan implikasi penting bagi penguatan akuntabilitas pelaporan keuangan instansi pemerintah.
Analisis Kontribusi dan Efektivitas Pajak dan Retribusi Daerah terhadap Pendapatan Asli Daerah: Studi Kasus di BPKPAD Kota Sukoharjo Tyas, Nofi Wahyuning; Kristiyanti, LMS; Darmanto
Jurnal Ilmiah Keuangan Akuntansi Bisnis Vol 4 No 1 (2025): Jurnal Ilmiah Keuangan Akuntansi Bisnis
Publisher : Nur Science Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53088/jikab.v4i1.117

Abstract

Penelitian ini bertujuan untuk menganalisis kontribusi dan efektivitas pajak serta retribusi daerah terhadap Pendapatan Asli Daerah (PAD) di Kabupaten Sukoharjo. Metode yang digunakan adalah pendekatan kuantitatif deskriptif dengan data sekunder berupa laporan realisasi anggaran PAD tahun 2018 hingga 2022. Hasil penelitian menunjukkan bahwa pajak dan retribusi daerah memberikan kontribusi yang signifikan terhadap PAD, dengan rata-rata kontribusi berada pada kategori sangat baik. Selain itu, tingkat efektivitas penerimaan pajak dan retribusi daerah berada pada kategori efektif hingga sangat efektif sesuai dengan kriteria rasio efektivitas. Temuan ini mengindikasikan bahwa optimalisasi pengelolaan pajak dan retribusi daerah dapat menjadi strategi utama dalam meningkatkan kapasitas fiskal daerah.
PENGARUH PROFITABILITAS, SOLVABILITAS, UKURAN PERUSAHAAN, DAN UKURAN KAP TERHADAP AUDIT DELAY PADA PERUSAHAAN PROPERTI DAN REAL ESTATE YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2021-2023 Khrisna Noor Seto; LMS Kristiyanti; Sri Laksmi Pardanawati
Jurnal Ilmiah Akuntansi Vol. 2 No. 3 (2025): Agustus : Jurnal Ilmiah Akuntansi (JILAK)
Publisher : CV. Denasya Smart Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.69714/awddmb80

Abstract

This research aims to determine the effect of profitability on audit delay in property and real estate company which is listed on the Indonesia Stock Exchange (IDX) period 2021-2023. The effect of solvability on audit delay in property and real estate company which is listed on the Indonesia Stock Exchange (IDX) period 2021-2023. The effect of the firm $size on audit delay in property and real estate company which is listed on the Indonesia Stock Exchange (IDX) period 2021-2023. The effect of Public Accounting’s Size on audit delay in property and real estate company which is listed on the Indonesia Stock Exchange (IDX) period 2021-2023.This research was a causal comparative research with quantitative approach the samples were 35 companies by using purposive sampling. The data analysis technique used was descriptive statistics, precondition analysis test, hypothesis testing using multiple linear regression analysis. The results show that profitability has no effect on audit delay, Solvability has positive effect and $significant on audit delay, The firm size has negative effect and $significant on audit delay and The Public Accounting’s Size has no significant effect on audit delay.  
PENGARUH UKURAN PERUSAHAAN PROFITABILITAS DAN SOLVABILITAS TERHADAP KETEPATAN WAKTU PELAPORAN KEUANGAN PADA PERUSAHAAN INFRASTRUKTUR YANG TERDAFTAR PADA BEI TAHUN 2021-2023 Salma Nur Afi; Sri Laksmi Pardanawati; LMS Kristiyanti
Jurnal Ilmiah Akuntansi Vol. 2 No. 3 (2025): Agustus : Jurnal Ilmiah Akuntansi (JILAK)
Publisher : CV. Denasya Smart Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.69714/q8pcgc92

Abstract

This study aims to analyze the effect of company size profitability and solvency onthe timeliness of financial reporting in infrastructure companies listed on the IDX in 2021-2023. The independent variables in this study consist of company size, profitability and solvency while the dependent variable is timeliness. A quantitative approach is used with multiple linear regression analysis methods based on secondary data in the form of company financial reports. The research sample consisted of 29 companies selected through purposive sampling technique based on certain criteria. The results showed that company size has a significant negative effect. Conversely, profitability and solvency have no effect on timeliness
ANALISIS FAKTOR-FAKTOR YANG BERPENGARUH TERHADAP NIAT BERKELANJUTAN DALAM PENGGUNAAN E-WALLET SHOPEEPAY Nike Ferani; Suhesti Ningsih; LMS Kristiyanti
Jurnal Ilmiah Manajemen dan Akuntansi Vol. 2 No. 3 (2025): Mei : Jurnal Ilmiah Manajemen dan Akuntansi
Publisher : CV. Denasya Smart Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.69714/bpfdzf10

Abstract

This study aims to analyze the influence of perceived ease of use, financial literacy, and perceived usefulness on the continuous intention to use ShopeePay as an e-wallet in shopping activities. The research employed a quantitative approach using a survey method. Data were collected through an online questionnaire distributed to 100 active ShopeePay users in the Solo Raya region, selected using purposive sampling. Data analysis was conducted using multiple linear regression with the help of SPSS software. The results indicate that, partially, all three variables—perceived ease of use, financial literacy, and perceived usefulness—have a positive and significant influence on the continuous intention to use ShopeePay. The Adjusted R² value of 0.437 suggests that 43.7% of the variability in continuous usage intention can be explained by the three independent variables.
Pengaruh Efektivitas, Akuntabilitas, Dan Transparansi Sekolah Terhadap Pengelolaan Dana Bantuan Operasional Sekolah (BOS): Studi kasus pada Sekolah Dasar di Kecamatan Simo dan Bendosari Dava Pradana, Muhammad; Kristiyanti, LMS; Pardanawati, Sri Laksmi
Jurnal Ilmiah Keuangan Akuntansi Bisnis Vol 4 No 2 (2025): Jurnal Ilmiah Keuangan Akuntansi Bisnis
Publisher : Nur Science Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53088/jikab.v4i2.124

Abstract

This study aims to analyze the influence of effectiveness, accountability, and transparency on the management of School Operational Assistance (BOS) funds in elementary schools located in Simo and Bendosari Districts. A quantitative approach was employed with a saturated sampling technique involving 65 teachers and staff from six elementary schools. Data were collected through questionnaires and analyzed using multiple linear regression. The results indicate that effectiveness, accountability, and transparency have a positive and significant impact on BOS fund management. These findings highlight that higher levels of effectiveness, accountability, and transparency in schools contribute to better financial management of BOS funds. The study provides practical implications for schools and local governments in enhancing financial governance to ensure that BOS funds are allocated appropriately and utilized optimally.
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