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All Journal Jurnal Manajemen Terapan dan Keuangan Jurnal Akuntansi dan Pajak International Journal of Economics, Business and Accounting Research (IJEBAR) Budimas : Jurnal Pengabdian Masyarakat Jurnal Ilmiah Keuangan Akuntansi Bisnis Jurnal Ilmiah Akuntansi Jurnal Ilmiah Manajemen dan Akuntansi
Maya Widyana Dewi
Institut Teknologi Bisnis AAS Indonesia
Religion Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Social Sciences Other

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Journal : Jurnal Akuntansi dan Pajak

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Pengaruh Likuiditas, Leverage, Profitabilitas, dan Sales Growth Terhadap Financial Distress pada Perusahaan Manufaktur yang Terdaftar di BEI Periode 2018-2020 Hastin Ari Kusuma; Maya Widyana Dewi; Suhesti Ningsih
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.v23i1.5960

Abstract

Financial distress is defined as the stage of declining financial condition of a company that begins with the inability of a company to pay off its debts, if this condition is not handled immediately and even gets worse, it will cause the company to go bankrupt. The purpose of this study is to investigate the influence of liquidity, leverage, profitability, and sales growth toward financial distress either simultaneously or partially. The population in this study are manufacturing companies listed on the Indonesia Stock Exchange in 2018-2020. The sampling method used is purposive sampling. There are 66 samples in this study. The data analysis used is logistic regression by using SPSS version 23. The results of this study prove that liquidity, leverage, profitability, and sales growth simultaneously affect financial distress. Partially, profitability and sales growth have an effect on financial distress, while liquidity and leverage have no effect on financial distress.
ANALISIS PENGARUH EFEKTIVITAS, TRANSPARANSI DAN AKUNTABILITAS PEMERINTAH DESA TERHADAP PENGELOLAAN ANGGARAN PENDAPATAN DAN BELANJA DESA DI KECAMATAN KARTASURA Rizky Diah Fitriani; Suprihati Suprihati; Maya Widyana Dewi
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.v24i1.9824

Abstract

The purpose of this study was to determine the effect of effectiveness, transparency and accountability on the management of the Village Revenue and Expenditure Budget in Kartasura District. The methodology used in this study is a method of quantitative data analysis and testing is carried out using a multiple regression model. The population used in this study were 105 village officials in Kartasura District. In this study, a sample of 95 people was obtained. With a significance value of 0.016 less than α = 0.05, this indicates that the effectiveness variable has a significant effect on the management of the Village Revenue and Expenditure Budget (APBDes). A significant value of 0.018 is less than α = 0.05. This indicates that the transparency variable has a significant effect on the management of the Village Revenue and Expenditure Budget (APBDes). With a significance value of 0.002 less than α = 0.05, this indicates that the accountability variable has a significant effect on the management of the Village Revenue and Expenditure Budget (APBDes). Based on the results of testing the data obtained Fcount of 39.486 greater than Ftable of 2.70 with a significance of 0.000 which is smaller than the significant value α = 0.05 so it can be concluded that simultaneously or together the variables of effectiveness, transparency and accountability are factors that influence variable Village Revenue and Expenditure Budget (APBDes).
Analisis Faktor-Faktor yang Mempengaruhi Kualitas Laporan Keuangan pada BPPKAD Kota Surakarta Ika Diah Purwati; Indra Lila Kusuma; Maya Widyana Dewi
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.v23i1.5803

Abstract

Abstract This study aims to determine the application of government accounting standards, internal control systems, and human resource competencies have a simultaneous and partial effect on the quality of financial reports. This research was conducted at BPPKAD Surakarta with a total sample of 49. This type of research is quantitative with primary data. Methods of data collection using a questionnaire. The data analysis method used is descriptive statistical test, validity test, reliability test, and classical assumption test (normality test, multicollinearity test, and heteroscedasticity test). Hypothesis testing using multiple linear regression test, F test, t test, and test the coefficient of determination. The results of this study are that the simultaneous application of government accounting standards, internal control systems, and human resource competencies affect the quality of financial reports. Partially the application of government accounting standards has a significant effect on the quality of financial reports, internal control systems and human resource competencies have no significant effect on the quality of reports. Keywords: Government Accounting Standards, Internal Control Systems, Human Resources Competence, Quality of Financial Reports
PENGARUH PENDIDIKAN, PENGALAMAN DAN FAKTOR SOSIAL TERHADAP PEMANFAATAN INFORMASI LAPORAN ARUS KAS DI KECAMATAN EROMOKO, KABUPATEN WONOGIRI Anik Wahyuni; Hadi Samanto; Maya Widyana Dewi
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.v24i1.9931

Abstract

The research aims to analyze the effect of education, experience, and social factors on the use of cash flow statement information in Eromoko District, Wonogiri Regency. This research is a type of quantitative descriptive research using a questionnaire as a valid and reliable research instrument. Samples were taken from 97 people from the Basuhan village community by simple random sampling. Methods of data analysis using instrument test, descriptive statistical test and classical assumption test. Testing the hypothesis using multiple linear regression analysis. The results showed that education, experience, and social factors influenced the utilization of cash flow statement information with a coefficient of determination of 0,631. This means that 63,1% of variations in changes in the use of cash flow statement information can be explained by variations in education, experience, and social factors. While the remaining 36,9% was explained by other factors outside of this study. Keywords : education, experience, social factors, utilization of cash flow statement information.
Pengaruh Pendapatan Asli Daerah, Dana Alokasi Umum, Dana Alokasi Khusus Terhadap Kemiskinan Dengan Pertumbuhan Ekonomi Sebagai Variabel Intervening di Jawa Tengah Tahun 2019-2022 Rahmasari, Adelia Putri; Dewi, Maya Widyana; Ningsih, Suhesti
Jurnal Akuntansi dan Pajak Vol 25, No 2 (2024): JAP, Vol. 25, No. 02, Agustus 2024 - Januari 2025
Publisher : ITB AAS INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jap.v25i2.14565

Abstract

This research aims to determine the effect of local revenue, general allocation funds and special allocation funds on poverty with economic growth as an intervening variable in central java province. Poverty is the dependent variable of this research, and local revenue, general allocation funds, and special allocation funds are the independent variables of this research. This study involved 35 districts/cities in central java province from 2019 to 2022, and used a purposive sampling method. This research uses secondary data from the APBD Realization Report from the Financial Audit Agency and the Central Java Province Central Statistics Agency. Path analysis was performed using IBM SPSS Statistics. Results from research. The research results show that local revenue, general allocation funds, special allocation funds influence poverty and economic growth, while regional revenue, general allocation funds and special allocation funds influence poverty through economic growth. However, local revenue, general allocation funds, special allocation funds do not affect poverty through economic growth. Keywords : special allocation funds, general allocation funds, poverty, local revenue, economic growth
PENGARUH KUALITAS PELAYANAN FISKUS, DENDA PAJAK, DAN PENERAPAN SISTEM SAKPOLE TERHADAP KEPATUHAN WAJIB PAJAK DI KANTOR SAMSAT KOTA SURAKARTA Sugiyani, Fitria; Ningsih, Suhesti; Dewi, Maya Widyana; Ningrum, Mutiara Asri
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.v23i2.6048

Abstract

This study aims to analyze the Quality of Fiscal Services, Tax Fines, and the Implementation of the Sakpole System on Taxpayer Compliance. The population in this study were motorized vehicle taxpayers registered at the Surakarta City Samsat Office with an accidental sampling method of 100 people. Based on the Slovin formula, with an error rate of 10%. The analysis technique in this study consisted of descriptive statistical analysis, instrument testing, classical assumption test, and hypothesis testing. The results of this study prove the results of the regression in the regression equation that the Quality of Fiscus Service, Tax Fines and the Implementation of the Sakpole System have a positive effect on Taxpayer Compliance. The results of the F test and t test show that the Quality of Fiscal Services, Tax Fines, and the Implementation of the Sakpole System have a positive and significant effect on Taxpayer Compliance. And based on the results of the R2 test (coefficient of determination) it is known that the Quality of Fiscal Services, Tax Fines, and the Application of the Sakpole System are able to explain 49.8% of the taxpayer compliance variable registered at the Surakarta City Samsat Office, while 50.2% is influenced by the variable other things that were not investigated, such as tax socialization, tax system, tax reform and others.
Pengaruh Pendapatan Asli Daerah, Dana Alokasi Umum, Dana Alokasi Khusus Terhadap Kemiskinan Dengan Pertumbuhan Ekonomi Sebagai Variabel Intervening di Jawa Tengah Tahun 2019-2022 Rahmasari, Adelia Putri; Dewi, Maya Widyana; Ningsih, Suhesti
Jurnal Akuntansi dan Pajak Vol. 25 No. 2 (2024): JAP, Vol. 25, No. 02, Agustus 2024 - Januari 2025
Publisher : ITB AAS INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

This research aims to determine the effect of local revenue, general allocation funds and special allocation funds on poverty with economic growth as an intervening variable in central java province. Poverty is the dependent variable of this research, and local revenue, general allocation funds, and special allocation funds are the independent variables of this research. This study involved 35 districts/cities in central java province from 2019 to 2022, and used a purposive sampling method. This research uses secondary data from the APBD Realization Report from the Financial Audit Agency and the Central Java Province Central Statistics Agency. Path analysis was performed using IBM SPSS Statistics. Results from research. The research results show that local revenue, general allocation funds, special allocation funds influence poverty and economic growth, while regional revenue, general allocation funds and special allocation funds influence poverty through economic growth. However, local revenue, general allocation funds, special allocation funds do not affect poverty through economic growth. Keywords : special allocation funds, general allocation funds, poverty, local revenue, economic growth
PENGARUH KUALITAS PELAYANAN FISKUS, DENDA PAJAK, DAN PENERAPAN SISTEM SAKPOLE TERHADAP KEPATUHAN WAJIB PAJAK DI KANTOR SAMSAT KOTA SURAKARTA Sugiyani, Fitria; Ningsih, Suhesti; Dewi, Maya Widyana; Ningrum, Mutiara Asri
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

Abstract

This study aims to analyze the Quality of Fiscal Services, Tax Fines, and the Implementation of the Sakpole System on Taxpayer Compliance. The population in this study were motorized vehicle taxpayers registered at the Surakarta City Samsat Office with an accidental sampling method of 100 people. Based on the Slovin formula, with an error rate of 10%. The analysis technique in this study consisted of descriptive statistical analysis, instrument testing, classical assumption test, and hypothesis testing. The results of this study prove the results of the regression in the regression equation that the Quality of Fiscus Service, Tax Fines and the Implementation of the Sakpole System have a positive effect on Taxpayer Compliance. The results of the F test and t test show that the Quality of Fiscal Services, Tax Fines, and the Implementation of the Sakpole System have a positive and significant effect on Taxpayer Compliance. And based on the results of the R2 test (coefficient of determination) it is known that the Quality of Fiscal Services, Tax Fines, and the Application of the Sakpole System are able to explain 49.8% of the taxpayer compliance variable registered at the Surakarta City Samsat Office, while 50.2% is influenced by the variable other things that were not investigated, such as tax socialization, tax system, tax reform and others.
ANALISIS PENGARUH KUALITAS PELAYANAN TERHADAP KEPUASAN MASYARAKAT KELURAHAN GIRIROTO KOTA BOYOLALI Priska, Enggar; Nurhaq, Affan; Dewi, Maya Widyana
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 research aims to determine the effect of service quality on community satisfaction at the Giriroto Village Office, Boyolali City. The data analysis method used in this research is Simple Regression Analysis, t test, coefficient of determination test (R2) using the SPSS application version 23 32 bytes. Based on simple linear regression analysis, it shows that the higher the quality of service, the more influential or significant it will be on the satisfaction of the people of Giriroto Village. The coefficient value shows that service quality and community satisfaction have a positive effect. Thus, the better the quality of service provided by the employees of the Giriroto Subdistrict Office, Boyolali City, the more community satisfaction will increase. Meanwhile, based on the partial test (t), which means that partially the service quality variable has a significant effect on community satisfaction. And the Determination coefficient test obtained an Adjusted R Square value of 0.708, which means the influence of the independent variable (service quality) on the dependent variable (community satisfaction) was 70.8% while the remaining 29.2% was influenced by other variables not examined in this research.
Analisis Efektivitas Dan Efisiensi Realisasi Anggaran Belanja Pada Dinas Pendidikan Kota Surakarta Tahun 2019-2022 Nurhidayah, Anita; Bremara, Nadia Putri; Dewi, Maya Widyana
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 research was conducted with the aim of analyzing the budget reports at the Surakarta City Education Office to see whether they have reached the level of effectiveness and efficiency. This research was conducted at the Surakarta City Education Office with data samples taken starting in 2019-2022. This type of research is qualitative research. The data used are primary data and secondary data. Data collection methods use library research and documentation. The data analysis method uses efficiency level calculations and effectiveness level calculations. The research results obtained in this study are based on the level of effectiveness, namely that the 2019, 2021 and 2022 budgets were quite effective, while the 2020 budget was not effective. Based on the level of efficiency obtained in 2019 and 2020, the budget used was very efficient, while in 2021 and 2022 the budget used was quite efficient.
Co-Authors Adhim, Muhammad Aflakhul Affan Nurhaq Afifah Inas Widyaningsih Aisah, Tutik Aldita Henry Linda Setyawati Aly Muhammad Azmi Alyudha Bintang Pamungkas Amelia, Wulanda Andifa Nurul Hidayati Andriani Putri Wihartati Anik Wahyuni Anis Rohmi Fitriana Anita Nurhidayah Ardianty, Frisca Yustin Ardila Setyowati Ariyanto Sahid Armawandani, Anisa Ashari, Niken Wulan Bagus Triawan Isa Putra Bremara, Nadia Putri Budiyono Budiyono Cahyani, Chintya Noer Chintya Noer Cahyani Darmanto Darmanto Desi Aulia Fitri Andriyana Desy Nur Pratiwi Devi Sulistyani Dewi Muliasari Dia Sukmawati, Tita Diana Novita Sari, Diana Novita Dimas Ariyawan Santoso Dinara Kharisma Sari Ditya Renni Prastiwi Efendi, Tino Feri Eka Septiana Sobriani Eka Setya Ningrum Ekhwan Yogi Saputro Endah Karunia Hastuti Enggar Priska Faradila Pratiwi, Natasya Eka Fitria Sugiyani Fitria, Tira Nur Fitriana, Anis Rohmi Frisca Yustin Ardianty Guntur Sawunggaling Hadi Samanto Hadi Samanto Harum Melathi Hastin Ari Kusuma Hastuti, Endah Karunia Hidayah, Anisa Nurul Iin Emy Prastiwi Ika Arum Nurisma Ika Diah Purwati Indra Lila Kusuma Indra Lila Kusuma Indra Lila Kusuma Indra Lila Kusuma, Indra Lila Innanawati Intan Pradita Ramadhan Jenita Citra Mahayu Johny Subarkah Johny Subarkah Karina Astari Kartikasari, Octavia Dwi Kristiyani, LMS LMS Kristiyanti LMS Kristiyanti, LMS LMS. Kristiyanti M. Hasan Ma’ruf Mahayu, Jenita Citra Maisa Setiyowati Ma’ruf, Muhammad Hasan Melathi, Harum Muhammad Cholis Muhammad Hafid Zaini Muhammad Yunus Muhammad Yunus Muliasari, Dewi Mutiya Krisanty Nabila Kurniawati Nadia Putri Bremara Ningrum, Mutiara Asri Ningsih, Suhesti Nisa Budianti Nisfu Syaban Nosi Desnia Nurcahyani, Mariska Bening Nurhaq, Affan Nurhidayah, Anita Pratiwi, Desi Nur Pratiwi, Desy Nur Priska, Enggar Purwati, Ika Diah Putri, Bella Novilia Rahmasari, Adelia Putri Ratna Ayu Murti Rejeqi, Tri Sri Retno Pudji Rahayu Retno Puji Rahayu Riska Diva Pertiwi Rizky Diah Fitriani Rukmini Rukmini Rukmini Rukmini Saputra, Angga Febriawan Sari, Anisa Arum Sari, Dinara Kharisma Setiyowati, Maisa Setyaningrum, Andini Sobriani, Eka Septiana Sri Laksmi Pardanawati Sri Laksmi Pardanawati Sri Laksmi Pardanawati, Sri Laksmi Sri Sumiyati Sugiyani, Fitria Suhesti Ningsih, Suhesti Suprihati Suprihati Suratman, Avida Devia Tino Feri Efendi Tira Nur Fitria, Tira Nur Wikan Budi Utami Wirmie Eka Putra Wulan Widia Astutik Wulanda Amelia Yaban, Nadine Emanuela Carolina Yuge Agung Heliawan Yuliana, Lilis Nur Yuniare, Annisa Alya Candra yuwita ariessa pravasanti Yuwita Ariessa Pravasanti Yuwita Ariessa Pravasanti, Yuwita Ariessa Zania, Rosse Firli