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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 Good Corporate Governance, Ukuran Perusahaan Dan Leverage Terhadap Kinerja Keuangan : Studi kasus Perusahaan Manufaktur sektor Makanan dan Minuman yang terdaftar di Bursa Efek Indonesia (BEI) tahun 2020-2022 Kholifah, Rofiu Nur; Kristiyanti, LMS; Ningsih, Suhesti
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.v4i2.127

Abstract

This study aims to examine the effect of good corporate governance (GCG), firm size, and leverage on financial performance in food and beverage manufacturing companies listed on the Indonesia Stock Exchange (IDX) during the 2020–2022 period. A quantitative approach was applied with purposive sampling, resulting in 29 companies and 87 firm-year observations. Secondary data were collected from annual reports published on the IDX website. Data were analyzed using multiple linear regression with SPSS 25. The findings reveal that GCG, measured by the board of directors, board of commissioners, and audit committee, does not significantly affect financial performance. In contrast, firm size, proxied by the natural logarithm of total assets, and leverage, proxied by the debt-to-equity ratio (DER), have a positive and significant impact on financial performance measured by return on assets (ROA). These results suggest that larger firm size and effective leverage management contribute to better financial performance, while GCG practices during the study period have not shown substantial influence.
THE IMPLEMENTATION OF CORETAX ON CORPORATE TAXPAYER COMPLIANCE AND EFFICIENCY IN TAX REPORTING AT CV. X Nosi Desnia; Kristiyanti, LMS; Dewi, Maya Widyana
International Journal of Economics, Business and Accounting Research (IJEBAR) Vol 9 No 3 (2025): IJEBAR: Vol. 9, Issue 3, September 2025
Publisher : LPPM ITB AAS INDONESIA (d.h STIE AAS Surakarta)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/ijebar.v9i3.18280

Abstract

This study aims to analyze the impact of implementing the Core Tax Administration System (Coretax) on corporate taxpayer compliance and reporting efficiency at CV. X. Coretax is a digital innovation developed by the Directorate General of Taxes (DGT) to modernize tax administration through an integrated and automated system. This research adopts a descriptive qualitative approach, using documentation techniques based on tax payment and reporting records from January to March 2025. The findings reveal that the implementation of Coretax has positively influenced the company's tax compliance. This is evidenced by timely tax reporting and payment, more accurate data validation, and a reduction in corrections by the tax authority. Furthermore, Coretax enhances tax reporting efficiency in terms of time, cost, and human resources. The automation and integration of e-billing within the system streamline the reporting process, eliminating the need for manual input of payment data. Therefore, Coretax proves to improve the company's internal tax governance while also strengthening the collaborative relationship between taxpayers and the tax authority.
Analisis Pelaksanaan Pemungutan Pajak Restoran Dalam Rangka Meningkatkan Pendapatan Asli Daerah (PAD) Kabupaten Klaten Hidayah, Anisa Nurul; Dewi, Maya Widyana; Kristiyanti, LMS
Jurnal Ilmiah Keuangan Akuntansi Bisnis Vol 4 No 3 (2025): Jurnal Ilmiah Keuangan Akuntansi Bisnis
Publisher : Nur Science Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53088/jikab.v4i3.150

Abstract

This study aims to analyze the implementation of restaurant tax collection in Klaten Regency and to assess its growth rate and contribution to Regional Original Revenue (PAD). The research employed a descriptive approach with a combination of qualitative and quantitative methods. Primary data were obtained through interviews with BPKAD officers and restaurant taxpayers, while secondary data were drawn from tax realization reports for 2018–2022. Qualitative analysis followed the Miles, Huberman, & Saldaña model, whereas quantitative analysis included the calculation of growth rates and tax contributions. The findings reveal that restaurant tax collection has been implemented under the self-assessment system; however, taxpayer compliance remains low, field supervision is limited, and negative perceptions of tax benefits are prevalent. Quantitatively, restaurant tax growth was fluctuating and classified as less successful, while its contribution to PAD remained in the low to moderate category (1.23%–2.29%). The study highlights the need to enhance tax literacy, strengthen institutional capacity, and enforce consistent regulations so that restaurant tax can more optimally support regional fiscal independence.
Pengaruh Partisipasi Anggaran, Kualitas Sumber Daya Manusia dan Komitmen Organisasi Terhadap Kinerja Manajerial Sekolah Luar Biasa (SLB) Pada Provinsi Maluku Yaban, Nadine Emanuela Carolina; Dewi, Maya Widyana; Kristiyanti, LMS
Jurnal Ilmiah Keuangan Akuntansi Bisnis Vol 4 No 3 (2025): Jurnal Ilmiah Keuangan Akuntansi Bisnis
Publisher : Nur Science Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53088/jikab.v4i3.151

Abstract

This study aims to examine the influence of budget participation, human resource quality, and organizational commitment on managerial performance in Special Schools (SLB) in Maluku Province. A quantitative approach was applied, with data collected through questionnaires from 78 respondents and analyzed using multiple linear regression. The findings reveal that budget participation, human resource quality, and organizational commitment have a positive and significant effect on managerial performance, both individually and collectively. Human resource quality emerged as the most dominant factor, highlighting that competence and skills of educational staff are essential to improving school management effectiveness. These results emphasize the importance of strengthening participatory budgeting, enhancing human resource capacity, and fostering organizational commitment as strategic efforts to improve managerial performance in special education institutions.
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
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.
PENGARUH UKURAN PEMERINTAH DAERAH, TINGKAT KETERGANTUNGAN PEMERINTAH DAERAH, AKUNTABILITAS KINERJA DAN OPINI AUDIT TERHADAP AUDIT DELAY PADA PEMERINTAH PROVINSI DI INDONESIA (2019-2022) Marlinda, Bunga Jungti; Rukmini, Rukmini; Kristiyanti, LMS
Neraca: Jurnal Ekonomi, Manajemen dan Akuntansi Vol. 2 No. 11 (2024): Neraca: Jurnal Ekonomi, Manajemen dan Akuntansi
Publisher : Neraca: Jurnal Ekonomi, Manajemen dan Akuntansi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.572349/neraca.v2i11.2912

Abstract

Tujuan penelitian ini untuk mengetahui pengaruh signifikan Ukuran Pemerintah Daerah, Tingkat Ketergantungan Pemerintah Daerah, Akuntabilitas Kinerja dan Opini Audit Terhadap Audit Delay pada Pemerintah Provinsi di Indonesia. Jenis data yang digunakan adalah data sekunder dengan 136 sampel yang digunakan. Metode pengumpulan data adalah metode dokumentasi. Metode anasilis data yang digunakan adalah statistik deskriptif. Uji asumsi klasik yang digunakan adalah uji normalitas, uji multikoliniaritas, uji heteroskedastisitas dan uji autokorelasi. Pengujian hipotesis menggunakan uji t dengan SPSS 23. Hasil penelitian menunjukkan bahwa Ukuran Pemerintah Daerah, Tingkat Ketergantungan Pemerintah Daerah dan Akuntabilitas Kinerja berpengaruh signifikan terhadap Audit Delay. Sedangkan Opini Audit menunjukkan tidak berpengaruh terhadap Audit Delay.
PENGARUH PROFITABILITAS, KEPUTUSAN PENDANAAN DAN KEPUTUSAN INVESTASI TERHADAP NILAI PERUSAHAAN PADA PERUSAHAAN FOOD AND BEVERAGE YANG TERDAFTAR DI BURSA EFEK INDONESIA (BEI) TAHUN 2019-2023 Dinda Maulid Rahmawati; LMS Kristiyanti; Sri Laksmi Pardanawati
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/wvct1y07

Abstract

The purpose of this study is to determine the impact of funding, investment, and profitability decisions on the company value of food and beverage companies listed on the IDX between 2019 and 2023. Associative descriptive research using a quantitative approach is used in this sort of study, and secondary data from journals, the corporate website, and yearly financial reports published on the BEI website www.idx.co.id are used as research data sources. Purposive sampling was the method utilized to choose the research sample. Using SPSS 23, multiple linear analysis is the analytical technique employed. The study's findings indicate that: (1) Company value is influenced by funding, investment, and profitability decisions taken collectively. (2) Investment choices and profitability have an impact on a company's worth. (3) The value of the company is unaffected by funding decisions.
ANALISIS KETERKAITAN ANTARA KOMPETENSI SUMBER DAYA MANUSIA, PENERAPAN SISTEM AKUNTANSI KEUANGAN DAERAH, KOMPETENSI STAFF DAN KUALITAS LAPORAN KEUANGAN DAERAH (Studi Empiris Kecamatan Banjarsari Surakarta) Kristiyanti, LMS; Putri, Timur Angin Prasetyo; Pratiwi, Desy Nur
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

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.
MEMPERSIAPKAN RISIKO JANGKA PENDEK PERUSAHAAN PROPERTI DAN REAL ESTAT UNTUK MENINGKATKAN KUALITAS KINERJA KEUANGAN BERKELANJUTAN Kharisma, Tharisya Putri; Sari, Shinta Permata; Kristiyanti, LMS.
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

Abstract

Financial performance is an analysis used to determine the success of a company from various activities. Every economic activity will be inseparable from risk. This study examines the effect of short-term corporate risk on financial performance. The population in this study are companies listed on the Indonesia Stock Exchange in 2019-2022. The samples used in this study are property and real estate companies listed on the Indonesia Stock Exchange in 2019-2022. Based on the purposive sampling method, 83 samples are obtained that met the predetermined criteria. The type of data used is secondary data. The hypothesis in this study is tested using multiple regression analysis. Based on the results of multiple linear regression analysis, this study concludes that leverage risk, liquidity risk, and credit risk have effect on financial performance.
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